Goal of this thesis was to assess the constitutionality of "regulatory fees" in healthcare, which were enacted in the Czech Republic in 2007. The first chapter goes through the two decisions of the Czech Constitutional Court concerning assessment of the constitutionality of regulatory fees and identifies five main areas to study: 1)General methodology of human rights interpretation and their collisions in the Czech constitutional system, 2)Genesis and interpretation of social rights. 3)Identification of a test to assess collision between social rights and public goods 4)Essence of the right to free healthcare 5)Empirical assessment of the regulatory fees impact Second chapter is an overview of the first area divided into two sections: traditional methods of interpretation in constitutional law and development of the proportionality principle based on an overview of the Czech and foreign jurisprudence and the previous decisions of the Czech Constitutional Court. Third chapter describes the genesis of the social rights as a specific area of human rights. Implication from both chapters are combined to create a universal proportionality test that includes specific intensity of review for social rights. Fourth chapter provides a case study that firstly identifies the essence of the right to free healthcare,...

v AJ The thesis addresses funding of public universities in the Czech Republic. It describes, analyzes and assesses the current method of university funding from public and other resources and points out the most important issues in this area. A part of the study is devoted to the topic of introducing tuition fees as one of the possible methods of students' participation on the university's funding. The study provides arguments for and against such measure and proposes a solution on how to apply it in the Czech Republic. In relation to that, the focus is also posed on financial aid to students, specifically student savings for education and student loans on tuition fees without which the introduction of such measure is difficult to imagine. Criteria which the system providing loans to students should account for are considered and further other possible alternatives of the system are introduced and assessed. The final section presents several possibilities from which public universities may obtain funding beyond the basic framework of the state budget.

ABSTRACT Using the lens of school finance reform, this thesis analyses the progress towards equity in public schooling in post-apartheid South Africa. It distinguishes between equality and equity and argues that that redress, positive discrimination or differential distribution must become part of a meaningful definition of equal education. This thesis utilises recent quantitative data and empirical methodology to explicate the patterns and typology of inequality in public schooling in one province in post-apartheid South Africa, and to deepen our understanding of the construct and application of equity within that milieu. It does this by establishing a key equity indicator, per capita expenditure, for each of the approximately 1900 schools in Gauteng in 1999 and 2002, and by carrying out various school-level analyses on this data. This approach quantifies inequity and progress towards equality, and establishes a broader set of variables and correlates with which to comprehend school finance equity. This is particularly significant because data of actual school-level expenditure as an outcome of merging various databases did not previously exist for Gauteng province, nor did an understanding of the role of private income in differentiating public schooling, particularly on the basis of fees. For the first time, the actual expenditure for each school in Gauteng is established, allowing an assessment of the variability of financing in public schooling. The disaggregated analysis illustrates that the race-based hierarchy of school finance expenditure has been replaced by a new typology of schools based on new categories of privilege and disadvantage. After eight years of post-apartheid education, an important achievement in the public schooling sector is convergence or equalisation in state expenditure. Differential distribution, a notion of equity which includes what is socially just, has been slow to develop. Moreover, while old racial patterns of distribution have shifted, private inputs into public schooling change the picture of “sameness” to one of substantial differentiation. An emerging feature is the evidence of intra-race differentiation, illustrated by the growing spread of expenditure within former African schools. There is also empirical evidence that the emerging education system in postapartheid South Africa has continued to favour the deracialising middle class, despite policy intentions which promote redress for the poor. Unequal education still continues, bur for a different set of reasons. At an empirical level, the research shows that while there has been significant progress towards same spending on average, specific type of schools have benefited more or less. There are policy and management explanations for this. Equity as differential distribution is yet to be achieved. At a methodological level, the study shows both the feasibility and utility of using disaggregated approaches and the ingredient method for fiscal research. At a conceptual level, the study shows the need to go beyond existing categories when exploring equal education, to look at the newly privileged and the newly disadvantaged. This contributes to our understanding of a more complex typology of public schooling in South Africa.

O trabalho apresentado propõe-se a descrever e analisar os institutos da assistência jurídica (que tem como subtipo a assistência judiciária) e da justiça gratuita no Brasil, em benefício de pessoas pobres na acepção jurídica do termo, com enfoque nos conflitos individuais do trabalho. Abrange o estudo dos serviços de orientação jurídica pré-processual e o patrocínio das causas judiciais com isenção de honorários e de todo tipo de despesa oriunda dos processos. Para atingir esse objetivo, utiliza-se a compilação e análise crítica de informações extraídas de obras doutrinárias, de jurisprudência e de pesquisas de levantamento de dados realizadas por terceiros, tudo com base em material nacional e estrangeiro, com final apresentação de conclusões e proposições acerca das divergências doutrinárias e jurisprudenciais existentes. Demonstra-se que a assistência jurídica, a assistência judiciária e a justiça gratuita possuem antecedentes ainda na antiguidade e evoluíram até a conformação atual no direito brasileiro. O objetivo dessa evolução é proporcionar o acesso à justiça e a efetivação do princípio da igualdade, que são ao mesmo tempo fundamentos daqueles institutos. Para o mais amplo atendimento aos necessitados, não há exclusividade na prestação dos serviços de assistência jurídica nem limites nas isenções de despesas judiciais. Os benefícios e a lista de prestadores dos serviços são vastos. Além disso, o procedimento foi simplificado ao longo do tempo até a existência atual de presunção relativa de pobreza daquele que afirma essa condição. / The presented dissertation aims to describe and analyze the institutes of legal aid and exemption from court fees in Brazil, for the benefit of poor people in the legal sense, focusing on individual labor conflicts. It covers the services of free legal advice and advocacy with exemption from legal representatives fees and other charges relating to proceedings. To achieve this objective, it uses the compilation and review of information extracted from doctrinal works, case studies and data collection, all based on national and foreign material, with a final presentation of conclusions and proposals about the doctrinal and case study discussions. It demonstrates that the different systems of legal aid and exemption from court fees have evolved over time until the present existence in Brazilian law, always with the goal of providing access to justice and the realization of the principle of equality, which are also its foundations. To assist the needy to the fullest, there is no exclusivity in the provision of legal aid services or limits on the exemptions from charges relating to the proceedings. The benefits and the list of service providers are vast. Moreover, the procedure has been simplified over time until the existence of the presumption of poverty which states that this condition.

Os objetivos deste trabalho foram analisar as informações contidas nas apólices de dano à pessoa em processos de sinistros de seguradoras, e propor melhorias para o atendimento de traumatizados portadores desse tipo de produto. Foram descritas as informações sobre o perfil do segurado - sexo, faixa etária e ocupação -; características do trauma - como local e etiologia do dano -; características da lesão e dos tratamentos reabilitadores; adequação dos tratamentos propostos, dos honorários e da documentação. Foram elencadas as falhas detectadas nas apólices cuja documentação apresentava-se insuficiente. O estudo abrangeu 151 processos, dos quais 132 constituiam-se em Avisos de Acidente (iniciais) e 19 em Avisos de Continuidade. Quanto aos tipos de seguros, 124 eram de Seguro Escolar, 07 de Afastamento Profissional e 01 de DPVAT. Nos processos, 84 (63,64%) segurados eram do sexo masculino e 48 (36,36%) do sexo feminino; a faixa etária predominante foi a compreendida entre 6 e 10 anos, com 42 (31,82%) casos; o local de maior ocorrência foi a área escolar (57 = 43,18%). Na etiologia do dano constatou-se que 59 (44,70%) acidentes aconteceram durante locomoções, 34 (25,76%) em atividades lúdicas, 18 (13,64%) em práticas esportivas e 16 (12,12%) em ambiente doméstico, nos três últimos dos quais as quedas ocorreram com maior freqüência. Os dados de lesões referem-se tão somente aos Avisos de Acidentes, nos quais predominaram as fraturas coronárias simples, com 94 ocorrências, e 21 acidentes geraram lesões associadas de tecidos duros e tecidos moles. Da mesma forma, os tratamentos reabilitadores só contemplam os Avisos de Acidentes, nos quais prevaleceu a dentística (112). Na análise da adequação de tratamentos propostos, dos 151 processos, 133 estavam adequados e 18 inadequados. Quanto aos honorários profissionais, 89 apresentaram valores satisfatórios e 55, valores acima dos usuais. Os 7 processos restantes eram de Afastamento Profissional, nos quais não são avaliados os custos de tratamento e sim o tempo de restabelecimento. Em relação à adequação da documentação, 74 estavam adequados e 77 não completaram a documentação requisitada. Dentre os inadequados, a principal falha foi a ausência de radiografias iniciais e/ou finais. / This dissertation aims at analyzing the data on accident claims in personal injury policies from insurance companies and at proposing improvements on the treatment of injured people who hold this kind of product. The study describes information related to the insured profile (gender, age and occupation), to the trauma (such as the place and etiology of damage), the lesion and rehabilitation treatment characteristics, as well as whether proposed treatments were adequate for the fees charged and for the documentary evidence submitted. Errors identified in policies with insufficient documentation were also listed. The study encompassed 151 claims, 132 of which were Notification of Accidents (Initial Claims) and 19 were Notification about the Eligibility for Continuity of Care. As for the kinds of insurance, 124 related to School Accident Insurances, while 07, to Professional Leave, and only 01 related to Motor Vehicle Personal Injury Insurance. In those claims, 84 (63,64%) insured were male, whereas 48 (36,36%) were female; the main age group ranged from 6 to 10 years old, totalizing 42 cases (or 31,82%). Schools were the place where the greatest number of accidents (57 = 44,53%) occurred. In the etiology of damage, it was observed that 59 accidents (44,70%) occurred during locomotion movement, 34 cases (25,76%) in playing, 18 (13,64%) during the practice of sports and 16 (12,12%) at home. In the last three types, fall accidents occurred more frequently. As for the kind of lesion, the simple fracture crown prevailed in 94 cases, whereas in 21 accidents, it were hard and soft associated lesions. In the rehabilitation treatments, dentistry prevailed in 112 proceedings. As for the suitability of proposed treatments, out of 151 claims, 133 were adequate whereas 18 were not. As far as fees for professional services were concerned, 89 were considered satisfactory, while 55 were considered overcharged. The last 7 claims were related to Professional Leave, and so what is assessed is the time to recovery and not the treatment costs. In relation to documentary evidence, 74 claims submitted proper documents, while 77 did not. The latter main error was that initial and /or final radiographic documentation was not sent to the insurance companies.

Esta dissertação trata dos conflitos entre a Fazenda Pública e os contribuintes relativos ao ICMS em São Paulo. O trabalho busca compreender e verificar se o processo administrativo tributário paulista foi suficiente, efetivo e útil para o controle de legalidade dos atos administrativos emanados a partir do surgimento de conflitos de ICMS no período de 2010 a 2014. A processualização no Direito Administrativo representa uma das formas do particular intervir na ação estatal, sobretudo naquelas em que o Estado interfere em sua esfera jurídica. Instalado o processo no âmbito administrativo, o Poder Público e o cidadão apresentarão seus argumentos, provas, razões e fundamentos para a decisão administrativa final. Em matéria tributária, tal instrumento de participação e de defesa de direitos tem ainda maior relevância, eis que o Estado, no uso de seu poder de império, e exercendo competência para instituir tributos conforme previsão constitucional, invade a esfera jurídica do particular na busca do que entende ser o montante devido de tributo, aplicando, eventualmente, uma penalidade pelo descumprimento de obrigações tributárias. O processo administrativo tributário cumpre, então, dois objetivos cruciais, quais sejam: i) o de propiciar a participação do particular na defesa de seus direitos face a um ato administrativo invasivo de sua esfera jurídica, e ii) permite que a Administração Pública exerça a autotutela sobre seus atos, pelo controle de legalidade a que se submete a edição do ato administrativo de lançamento tributário. No Estado de São Paulo, o ICMS é o tributo de maior relevância em termos de arrecadação para o Tesouro estadual; por conseguinte, os conflitos surgidos entre Fisco e contribuinte relativos a esse imposto têm impacto econômico relevante nas finanças públicas estaduais e no ambiente econômico onde as empresas paulistas desenvolvem suas atividades. O trabalho aborda os conflitos de ICMS no período de 2010 a 2014, período em que ocorreram mudanças estruturais com a passagem do processo convencional para o processo eletrônico. Com isso, o estudo visa avaliar a eficiência do novo desenho institucional do processo administrativo tributário paulista nesse período. A Administração Tributária do Estado de São Paulo tem em sua estrutura organizacional um complexo de órgãos de julgamento de lides tributárias. Dessa forma, o estudo descreve a estrutura e a composição dos órgãos de julgamento e sua forma de atuação nos processos administrativos tributários. O escopo do estudo abrange, inicialmente, o entendimento sobre princípios de direito que governam o tema, e, sucessivamente, a análise das consequências advindas do conflito entre Fisco e contribuinte, o estudo dos ritos procedimentais na fase litigiosa, a compreensão da organização dos órgãos de julgamento administrativos e a avaliação, eficiência e o desempenho desses órgãos no período em relevo. O trabalho se encerra com uma avaliação do sobreprincípio da segurança jurídica, à luz do processo administrativo tributário, com análise crítica sobre a efetividade e transparência na solução de conflitos tributários no Estado de São Paulo, ilustrada pela descrição de alguns casos concretos de julgados administrativos onde se confirma ou se infirma o atendimento aos princípios fundamentais que orientam a matéria. / This dissertation deals with the conflict between the Treasury and taxpayers for the ICMS in São Paulo. The work seeks to understand and verify that the São Paulo tax administrative process was sufficient, effective and useful for the control of legality of administrative acts emanating from the emergence of ICMS conflicts in the 2010-2014 period. The process of Administrative Law is one of the particular forms of intervening in state action, especially those in which the state interferes in his legal sphere. Installed the process at the administrative level, the Government and the citizens present their arguments, evidences, reasons and grounds for the final administrative decision. In tax matters, an instrument of participation and advocacy is even more relevant, the state, the use of its power of empire, and exercising the power to impose taxes as constitutional provision, invades the individual\'s legal sphere in search of it perceives as the amount due to tax and, where necessary, a penalty for noncompliance with tax obligations. The tax administrative process follows, then, two key objectives, namely: i) to encourage the participation of particular in defense of their rights against an invasive administrative act of their legal sphere, and ii) allows the Public Administration pursues control of legality about his acts, the legality control that submits the issue of the administrative act of tax assessment. In São Paulo, the ICMS is the most relevant in terms of tax revenues to the state treasury; therefore, conflicts arising between tax authorities and taxpayers for this tax have significant economic impact on the state\'s public finances and the economic environment in which the São Paulo companies develop their activities. The work deals with conflicts of ICMS in the period 2010 to 2014, during which structural changes had occurred with the passage of conventional process for the electronic process. Thus, the study aims to evaluate the efficiency of the new institutional design of the São Paulo tax administrative process that period. The Tax Administration of the State of São Paulo has in its organizational structure a complex of judgment tax litigations organs. Thus, the study describes the structure and composition of the trial bodies and the way it operates in the tax administrative proceedings. The study scope covers initially the understanding of principles of law governing the subject, and successively, the analysis of the consequences arising from the conflict between tax authorities and taxpayers, the study of procedural rites in litigious phase, understanding the organization of the bodies administrative judgment and evaluation, efficiency and performance of these agencies in the relief period. The work concludes with an assessment of principle of legal certainty, in the light of the tax administrative process, with critical analysis of the effectiveness and transparency in the tax dispute resolution in the State of São Paulo, illustrated by the description of some specific cases of administrative trial where it is confirmed or invalidate up the service to the fundamental principles that govern the matter.

Made available in DSpace on 2015-12-03T18:33:07Z (GMT). No. of bitstreams: 1 Walther_Bottaro_de_Lima_Castro.pdf: 557339 bytes, checksum: 2d9f98e7478db9fee5e9e462c2f99ba5 (MD5) Previous issue date: 2014-02-12 / This research aimed to identify, analyze and describe the determinants of audit fees in Brazil. The sample studyed was the listed companies in 2012. Despite the mandatory disclosure of audit fees to be required since the year of 2009 , there were no surveys in other years , except 2009. This research showed that the size and complexity of the audited company, and the fact that the auditor be one of the big four audit firm, are positively related to audit fee. The variables: risk perceived by the auditor, corporate governance and exchange auditor behave differently according to the size of the audited company. The risk in larger companies, as measured by liquidity, is significant and corroborate the hypothesis that firms with higher risk tend to spend more on auditing. However in smaller companies the results were contradictory and suggest that firms with higher risk, in this case measured by leverage, tend to spend less with audit fees. Contradictorily was observed that smaller companies with best practices of corporate governance tend to spend more on auditing. It was also observed that in larger companies there charging lower fees in the first year of audit . Based on this study was noted the high concentration and market dominance of the big four audit firms / A presente pesquisa buscou identificar, analisar e descrever os determinantes dos honor??rios de auditoria das empresas brasileiras. Como amostra utilizou-se as empresas listadas na bolsa de valores de S??o Paulo no ano de 2012. Apesar da obrigatoriedade de divulga????o dos honor??rios de auditoria estar vigente desde o ano base de 2009, n??o foram observadas pesquisas em outros anos, exceto o de 2009. Como resultado desta pesquisa observou-se que o tamanho e complexidade da empresa auditada, e o fato do auditor ser uma das quatro grande empresa de auditoria est??o relacionados positivamente com os honor??rios de auditoria. As vari??veis: risco percebido pelo auditor, n??vel de governan??a corporativa e a troca do auditor se comportam de forma diferente de acordo com o tamanho das empresas auditadas. O risco em empresas de maior porte, quando medido pela liquidez, ?? significativo e corrobora a hip??tese de que empresas com maior risco tendem a gastar mais com auditoria. J?? em empresas de menor porte os resultados foram contradit??rios e sugerem que empresas com maior o risco, medido nesse caso pela alavancagem, tendem a gastar menos com auditoria. Ainda de forma contradit??ria foi observado que empresas de menor porte e com melhores pr??ticas de governan??a corporativa tendem a gastar mais com a auditoria. Foi observado tamb??m que em empresas de maior porte existe a cobran??a de menores honor??rios nos primeiro ano de auditoria. Como resultado do presente estudo pode se observar a grande concentra????o e dom??nio de mercado das quatro grande empresas de auditoria

Le référencement est la technique contractuelle d'approvisionnement majeure de "la grande distribution". Apparue dans les années 70, elle partage son nom avec une pratique du "e-commerce" avec laquelle elle n'a, pourtant, aucun rapport. C’est un mode de regroupement de la puissance d'achat, reconnu par un arrêt du Tribunal de Grande Instance de Strasbourg du 29 septembre 1983 comme une relation tripartite, dans laquelle la structure de regroupement (référenceur) en vertu d'un "contrat d'affiliation" ou "de groupement" négocie des conditions de ventes, dans un "contrat de référencement" avec les fournisseurs, dont ses membres (distributeurs) pourront directement se prévaloir pour conclure des contrats "d'achat/vente". Ces différentes phases sont liées, ce qui en fait un "contrat complexe" et "sui generis". Elle se révèle polymorphe, ce qui a donné lieu à de multiples hypothèses fonctionnelles : contrat unilatéral, mandat, contrat de commission, courtage, stipulation pour autrui, et ses effets peuvent impacter l'ordre public économique. A l’étude, règles contractuelles et règles de concurrences interagissent entre elles au détriment d'une nécessaire sécurité juridique, d'où la recherche d'éléments sur lesquels bâtir un régime stable. On les trouve dans la "globalisation des avantages", formant la cause du référencement, et la "commission de gestion", qui forme celle de l’intervention du référenceur. La confrontation de leurs conditions de validité aux hypothèses émises se révélant peu satisfaisante, nécessite de s'orienter vers une approche sociétaire du problème, seule à même de répondre, valablement, à la question de la nature du référencement et de son régime juridique. / Listing agreement is the major contractual supply technique used by mass retailing. It appeared in the 1970s, and shares its name with an e-commerce practice, with which it has no connection. It is a way to consolidate purchasing power, recognised by the Tribunal de Grande Instance in Strasbourg on 29th September 1983 as a tripartite relationship, in which the consolidating structure (index specialist) negotiates the terms and conditions with the suppliers in a indexing contract, using a registration contract or syndicate contract, which its members (distributors) can directly rely on to conclude purchase or sale contracts. These different phases are linked, which makes a “complex contract” and “sui generis”. This technique shows itself to be multipurpose, which gives rise to numerous functional situations such as unilateral contracts; agents; agency fees; brokerages; stipulations for a third party; and it can also have an impact on the public economic order. Through studies one realises that contractual and competition rules interact with each other to the detriment of a necessary judicial structure, thus leading to the research of elements on which a stable regime can be created. One can find these elements in the globalisation of advantages, which is the reason for indexing, and in agency fees, which is the reason for the index specialist’s involvement. The confrontation of conditions of validity with the various situations is unsatisfactory, which makes it necessary to turn towards an institutional approach, the only way to adequately respond to the question of indexing’s nature and legal regime.

O trabalho apresentado propõe-se a descrever e analisar os institutos da assistência jurídica (que tem como subtipo a assistência judiciária) e da justiça gratuita no Brasil, em benefício de pessoas pobres na acepção jurídica do termo, com enfoque nos conflitos individuais do trabalho. Abrange o estudo dos serviços de orientação jurídica pré-processual e o patrocínio das causas judiciais com isenção de honorários e de todo tipo de despesa oriunda dos processos. Para atingir esse objetivo, utiliza-se a compilação e análise crítica de informações extraídas de obras doutrinárias, de jurisprudência e de pesquisas de levantamento de dados realizadas por terceiros, tudo com base em material nacional e estrangeiro, com final apresentação de conclusões e proposições acerca das divergências doutrinárias e jurisprudenciais existentes. Demonstra-se que a assistência jurídica, a assistência judiciária e a justiça gratuita possuem antecedentes ainda na antiguidade e evoluíram até a conformação atual no direito brasileiro. O objetivo dessa evolução é proporcionar o acesso à justiça e a efetivação do princípio da igualdade, que são ao mesmo tempo fundamentos daqueles institutos. Para o mais amplo atendimento aos necessitados, não há exclusividade na prestação dos serviços de assistência jurídica nem limites nas isenções de despesas judiciais. Os benefícios e a lista de prestadores dos serviços são vastos. Além disso, o procedimento foi simplificado ao longo do tempo até a existência atual de presunção relativa de pobreza daquele que afirma essa condição. / The presented dissertation aims to describe and analyze the institutes of legal aid and exemption from court fees in Brazil, for the benefit of poor people in the legal sense, focusing on individual labor conflicts. It covers the services of free legal advice and advocacy with exemption from legal representatives fees and other charges relating to proceedings. To achieve this objective, it uses the compilation and review of information extracted from doctrinal works, case studies and data collection, all based on national and foreign material, with a final presentation of conclusions and proposals about the doctrinal and case study discussions. It demonstrates that the different systems of legal aid and exemption from court fees have evolved over time until the present existence in Brazilian law, always with the goal of providing access to justice and the realization of the principle of equality, which are also its foundations. To assist the needy to the fullest, there is no exclusivity in the provision of legal aid services or limits on the exemptions from charges relating to the proceedings. The benefits and the list of service providers are vast. Moreover, the procedure has been simplified over time until the existence of the presumption of poverty which states that this condition.

<p>Background: The devolopment in the exchange market has attract a large number of investors. The information flow is extensive and it might be hard to follow the dynamic market. Some investors therefore choose to place their capital in a stock portfolio which is manged by a professional firm with no influence from the capital owner, this management is called discretionary managing. </p><p>Purpose: the purpose of the thesis is to examine the working methods and the rationality regarding the management of the discretionary portfolios. The purpose is also to try to examine whether there is a relation between the selected risk, return and fees. </p><p>Realization: in this thesis our primary data comes from interviews with portfolio managers. By means of snowball sample we found portfolio managers in banks and in stock broker firms. Anonymity has been used to promote the right information from our interviews. </p><p>Result: Discretionary portfolio management differ between banks and stock brokers. The managing in the banks has a passive investment strategy and the stock brokers has an active strategy. The chosen stategy characterize the selected risk, expected return and the required fees.</p>