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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.
311

Le statut juridique de la Déclaration universelle des droits de l’Homme / The legal status of the Universal Declaration of Human Rights

Gambaraza, Marc 18 December 2013 (has links)
Le statut juridique de la Déclaration universelle des droits de l'Homme, qui a fait l'objet de controverses lors de son adoption, a évolué depuis. Sur le plan international, la Déclaration universelle fait désormais partie du corpus juridique du droit interne de l'ONU et a été reconnue comme un instrument obligatoire par la doctrine et les organes judiciaires et quasi-judiciaires. Sur le plan national, elle a été incorporée dans de nombreux ordres internes en suivant des dynamiques propres à quatre espaces transrégionaux (Common Law, Amérique Latine, Europe et Afrique). Cette double évolution a modifié le statut intrinsèque de la DUDH, qui fait désormais partie des sources non-conventionnelles du droit obligatoire, bien que certains ordres juridiques refusent d'admettre sa force contraignante. Son applicabilité repose ainsi sur la formulation des droits qu'elle énonce. / The legal status of the Universal Declaration of Human Rights, which was subject to controversy at the time it was adopted, has evolved since then. At the international level, the Universal Declaration has become part of the United Nations legal corpus and has been recognized as a binding instrument by publicists and judicial and quasi-judicial bodies. At the national level, it has been incorporated into many domestic legal systems following dynamics related to four trans-regional areas (Common Law, Latin America, Europe and Africa). This double evolution has changed the intrinsic status of the UDHR, which is now part of the non-conventional sources of mandatory law, though some legal systems deny its binding force. Its applicability is therefore based on the formulation of the rights it contains.
312

La lex societatis en droit international des affaires / Lex societatis in international business law

Youbo, Lou Bouinan Sonia 17 September 2015 (has links)
La recherche de la loi applicable à la société, lex societatis, est incontournable carc’est de cette loi dont dépendront les règles de constitution, de fonctionnement et dedissolution de la société. Mais la problématique de la détermination de la lex societatis enDroit International des Affaires réside dans l’identification d’un mode adéquat derattachement des sociétés transfrontalières à un territoire national. Le caractère transfrontalierdes sociétés actuelles accentue le conflit entre les différents systèmes de rattachement dessociétés traditionnellement retenus par les législations. La pluralité de système derattachement des sociétés est à l’origine de conflits auxquels l’uniformisation de la règle deconflit de lois en matière de détermination de la lex societatis peut être une solution.Le droit des sociétés doit être un instrument au service des affaires, et non un frein àleur évolution et à leur développement. Ainsi pour répondre aux besoins des affairesinternationales, outre l’élimination des entraves aux échanges il faut envisager une adaptationdu contenu des règles de conflit de lois actuelles qui permettent la détermination de la lexsocietatis ainsi qu’une modification de leur source. / The search of the law applicable to the company, lex societatis is a must because it isthis law which will depend on the rules of formation, operation and dissolution of thecompany. But the problem of determining the lex societatis in International Business Law isthe identification of a suitable method of attachment of cross-border companies on a nationalterritory. The transboundary nature of today’s societies accentuates the conflict between thedifferent companies of connecting systems traditionally retained by the legislation. Theplurality of connecting corporate system is causing conflicts that standardization of the rulesof conflict of laws determining the lex societatis can be a solution.Company law should be a tool for business, not a hindrance to their development andtheir development. So to meet the needs of international business, besides the elimination ofbarriers to trade should be considered an adaptation of the contents of the current conflict oflaws rules that allow the determination of the lex societatis and a change of their source.
313

Le refus de la violence. Vies de femmes, entre l'Algérie et la France

Lebas, Clotilde 15 November 2013 (has links) (PDF)
Ma thèse découle d'un vif intérêt pour les expériences et les explorations à même de brouiller les lignes de partage entre les sexes. Anthropologue, je me suis attachée à saisir ce trouble via une enquête permettant de mettre à jour les modalités de l'incorporation des assignations de l'ordre sexué et les possibles créés par celles qui, à un moment donné de leur vie, les ont rejetées. J'ai tout d'abord observé, aux côtés de féministes algériennes installées à Paris, la formulation d'une énonciation particulière. Tout en relayant l'actualité du mouvement féministe qui, en Algérie, dénonçait publiquement les violences faites aux femmes, elle dévoilait une tentative de dénoncer les violences subies par des femmes se réfugiant en France sans pour autant faire le jeu de l'islamophobie. J'ai ensuite cherché à rencontrer des femmes ayant fui leur domicile en raison des coups, des insultes et des humiliations qu'elles y subissaient. Je me suis alors rendue, en France et en Algérie, dans les associations vers lesquelles m'orientaient mes précédentes rencontres. Enfin, je me suis éloignée de ces cadres pour suivre des femmes dans leur mouvement infini pour reconfigurer leurs vies. Me saisissant de leurs témoignages, j'ai montré comment, dans un contexte de migration, les logiques de l'incorporation des assignations de l'ordre sexué sont troublées par le refus de la brutalité et de l'autorité masculines. Pour appréhender ce refus dans toute sa complexité, il importe de le considérer comme processus. Longtemps, fuite et refus ont semblé se superposer. Ce n'est qu'à mesure que nos relations se tissaient qu'elles m'ont livré la série d'allers-retours ayant précédé un départ irréversible. Revenir n'a pour autant jamais signifier consentir. Cela a nécessité des mesures incessantes visant à anticiper coups et injures. Et pour que la fuite opère, il leur a fallu anéantir ce régime d'anticipation propre à la peur. Ce qui les a poussées à fuir a ainsi excédé la répétition des brimades, des insultes et des humiliations. Si elles ont mis un terme à un quotidien dont elles s'étaient jusque-là accommodées, c'est que des désirs continuaient de les animer - vivre une sexualité épanouie, témoigner pour inciter les femmes des générations suivantes à ne pas reproduire ce qu'elles-mêmes avaient fait (rester en pensant que la situation allait s'arranger)... La fuite a également nécessité un lieu où s'arrêter pour entrevoir un autre sens à donner à leur vie. C'est là qu'histoires individuelle et collective se sont croisées. Toute prise de décision n'est que l'aboutissement d'une série de choix qui s'inscrit dans une conjoncture historique donnée. Dans les années 1990, des militantes algériennes se sont réapproprié la rhétorique étatique de dénonciation des violences commises par des groupes armés pour proposer une autre énonciation : toute forme de violence, et non la seule armée, est intolérable. Elles ont également créé les lieux dans lesquels des femmes ont pu se réfugier. Depuis, des femmes transitant par ces lieux ont pu y trouver un abri, condition d'effectuation du refus. Dès lors, la puissance contenue dans ce refus initial a pu être libérée, créant un nouveau possible : énoncer une multitude d'autres refus, ce qui ne peut se comprendre qu'au regard des épreuves auxquelles ces femmes ont été confrontées. En effet, en se détachant d'une figure d'autorité masculine, elles ont été exposées au stigmate de la rupture, contraintes à vivre une autre forme d'isolement et d'exclusion. Capté par les institutions auxquelles elles demandaient protection, le sens de leur fuite a été inséré dans la catégorie préexistante des victimes d'un ordre sexué rétrograde. Ces mécanismes de captation ont invisibilisé la part du politique contenue dans le refus. De plus, elles ont été reléguées dans la sphère de la domesticité pour survivre. En d'autres termes, la reconfiguration de leurs vies s'est retrouvée piégée par le redéploiement, en France comme en Algérie, des assignations de l'ordre sexué. Refuser de se marier pour obtenir des papiers ou de faire des ménages pour subvenir à ses besoins sont autant de refus qui ont ainsi pris forme et sens dans ce jeu de distance et de rapprochement qu'elles ont instauré avec le reste des sociétés les marginalisant. Et dans les conditions même de la survie, elles ont dû modifier les modalités de leurs déplacements dans la sphère publique, en dépassant leurs peurs. Dans cette distanciation d'avec l'ordre sexué s'est alors opéré un déplacement dans la perception et la qualification d'elles-mêmes comme sujets. Objets de volontés masculines d'appropriation, elles sont devenues sujets de désirs et de projections dans l'avenir. À partir des multiples bifurcations empruntées par des vies irrémédiablement transformées par le rejet de l'autorité et de la brutalité masculines, ma thèse a ainsi proposé une exploration de la mémoire de corps qui portent en eux le résidu des assignations de l'ordre sexué.
314

Pierre Bourdieu

Heitzmann, Daniela 25 April 2017 (has links) (PDF)
Pierre Bourdieu (1930–2002) war ein französischer Ethnologe und Soziologe, der von 1981 bis 2001 einen Lehrstuhl für Soziologie am Collège de France innehatte. Sein zentrales Erkenntnisinteresse richtete Bourdieu auf die Beständigkeit der sozialen Verhältnisse, deren zentralen Mechanismus er im Phänomen der symbolischen Gewalt fand. Bourdieu beschreibt dabei, wie in der sozialen Praxis über Akte des Klassifizierens Herrschafts- und Machtverhältnisse konstituiert und perpetuiert werden. Als Beispiel schlechthin für die symbolische Gewalt benennt Bourdieu die „Männliche Herrschaft“. Die Rezeption dieses Konzepts ist in der deutschsprachigen Frauen- und Geschlechterforschung bis heute jedoch eher zurückhaltend.
315

Closure games : the politics of clubs in international society

Naylor, Tristen A. January 2014 (has links)
This thesis develops a theory of international social closure to examine (i) the politics of membership in status groups – or, clubs – in international society and (ii) the persistence of clubs in international society. This thesis offers new concepts to improve the English School’s understanding of international society, its expansion, and its reproduction. In so doing it also addresses limitations and gaps in the IR status literature and the global governance and diplomacy literatures concerned with clubs and networks. This thesis analyses strategies of exclusion, entry, and incorporation used by actors to deny, attempt, or grant inclusion into clubs as well as the institutional contexts underpinning those clubs. Specifically, this research undertakes a study of instances of exclusion, entry, and incorporation in the context of three clubs: the Family of Civilised Nations, the Great Powers club, and G-summitry. In the first two cases, this research relies primarily on secondary sources while in the case of G-summitry it presents original empirical research gathered through archival research, interviews, and ethnographic participant observation. This thesis presents four main conclusions about the operation of closure: (i) the logics of different closure games are defined by overarching normative institutions of international society; (ii) despite a collectivist closure rule, closure in international society is predominantly individualistic; (iii) actors seeking entry tend to employ deferential entry strategies that reproduce a stratified status quo order; and (iv) incorporation promotes stratification along both functional and cultural lines. This thesis also draws three specific conclusions that run counter to much current scholarship: (i) contemporary international society is neither more open nor less hierarchical than nineteenth century international society; (ii) hierarchy is reproduced to a large degree by entry and incorporation strategies rather than exclusion strategies; and (iii) closure does not run along a ‘west versus the rest’ fault line.
316

Síntese, caracterização e potenciais aplicações de materiais nanoporosos altamente ordenados / Synthesis, characterization and potentials applications of highly ordered nanoporous materials

Silva, Luis Carlos Cides da 22 June 2007 (has links)
Esse trabalho consiste na síntese, caracterização e potenciais aplicações de sílicas mesoporosas altamente ordenadas, estáveis térmica e hidrotermicamente. Esses materiais de estrutura cúbica do tipo FDU-1 foram sintetizados, em meio ácido, utilizando como fonte de sílica tetraetilortosilicato (TEOS) e como moldes os copolímeros tribloco B50-6600 (EO39BO47EO39) e Vorasurf 504®. Os géis de síntese foram submetidos a tratamento hidrotérmico em forno de microondas e em seguida as amostras foram calcinados em atmosfera de N2 e ar, ou submetidos à extração por solvente. Os materiais foram caracterizados por termogravimetria (TG), análise elementar, espectroscopia de absorção no infravermelho, difração de raios X a baixo ângulo (SAXRD), microscopia eletrônica de transmissão de alta resolução (HRTEM), isotermas de adsorção de N2 e espectrometria de retroespalhamento de Rutherford (RBS). Os materiais FDU-1 foram empregados para o desenvolvimento dos seguintes estudos: i) aplicação do planejamento fatorial para definir um novo copolímero tribloco como direcionador de estrutura, o Vorasurf® 504, a fim de substituir o B50-6600 não mais disponível no mercado. As respostas obtidas não foram significativas num nível de 95% de confiança para as variáveis escolhidas (tempo de agitação e tempo de microondas). O estudo demonstrou que é possível diminuir o tempo de síntese do FDU-1 e ainda assim obter materiais com boas propriedades estruturais e texturais. Para os planejamentos fatoriais 22 e 23 observou-se que a variável mais importante foi a temperatura do forno de microondas usada no tratamento hidrotérmico. Contudo, a concentração de HCl e a presença do etanol da mistura de síntese não apresentaram nenhum efeito significativo em um nível de 95% de confiança; ii) encapsulação de complexos luminescentes de európio [Eu(dbm)3.TPPO] e [Eu(pic)3.2.Leu.5H2O] nas sílicas pura e/ou modificadas com 3-aminopropiltrieto-xissilano (APTES). As amostras encapsuladas mantiveram as propriedades óticas e aumentaram a resistência térmica dos complexos, ambas propriedades foram medidas por espectroscocopia de emissão e excitação na região do visível e por TG; iii) incorporação nas sílicas FDU-1 de ácido húmico com diferentes concentrações (1.0; 1.5 e 2.0 mmols) empregando forno de microondas no tratamento hidrotérmico. As amostras foram testadas para remoção de Cd2+ em solução aquosa com pH = 6. Esses materiais apresentaram uma alta capacidade de adsorção dos íons cádmio; iv) síntese uma amostra de FDU-1 utilizando-se 1,3,4 trimetilbenzeno (TMB) como agente dilatador de poros. Esse material apresentou poro com diâmetro de 11,7 nm e foi utilizado para imobilização da enzima glicose oxidase (GOX) na presença de glutaraldeído. Sua atividade, medida por espectrofotometria e quimiluminescência, foi muito próxima para as soluções puras, 601 e 629 µmol g-1, respectivamente. Para a amostra de glicose oxidase imobilizada na sílica FDU-1 a atividade enzimática, medida diretamente por quimiluminescência, foi estimada em 233 µmol g-1; v) incorporação da zeólita TS-1 nas paredes da sílica mesoporosa FDU-1 empregando tratamento hidrotérmico em forno de microondas. As amostras foram tratadas termicamente visando à cristalização da zeólita. O teste para a catálise de fenol em presença de radiação UV e H2O2 indicou que houve cerca de 90% de redução do fenol num período de 120 minutos. / This work consists of the synthesis, characterization and potentials applications of highly ordered mesoporous silica, thermal and hydrothermally stable. These materials of cubic structure of type FDU-1 were synthesized, in acid media, using as silica source tetraetilortosilicate (TEOS) and as poly(ethylene oxide)-poly(butylene oxide)-poly-(ethylene oxide) triblock copolymer B50-6600 (EO39BO47EO39) and Vorasurf 504® templates. The synthesis gels were submitted the hydrothermal treatment in microwaves oven and after that the samples were calcined under N2 and air atmosphere or submitted to the solvent extration. The materials were characterized by thermogravimetry (TG), elementary analysis, infrared spectroscopy absorption, small-angle X ray diffraction (SAXRD), high-resolution transmission electronic microscopy (HRTEM), Nitrogen adsorption measurements and Rutherford Back-scattering spectrometry (RBS). FDU-1 materials were used for the development the following studies: i) application of the factorial design to define a new triblock copolymer as template, Vorasurf 504®, in order to substitute the triblock copolymer B50-6600, that is not more available in the market. The supplied answers were not significant in a reliable level of 95% for the selected variables (stirring time and microwave time). This study demonstrated that is possible to diminish the time of synthesis of the FDU-1 and still to get materials with good structural and texture properties. For the 22 and 23 factorial designs was observed that the most important variable was the microwave oven temperature used in the hydrothermal treatment. However, the concentration of HCl and the presence of etanol of the synthesis mixture did not show no significant effect in a reliable level of 95%; ii) encapsulation of luminescent europium complexes [Eu(DBM3.TPPO] e [Eu(pic)3.2Leu.5H2O] in the pure and/or modified silicas with 3-aminopropyltriethoxysilane (APTES). The encapsulated samples kept the optic properties and increased the thermal resistance of the complexes, both properties were measured for Excitation and emission spectra and TG; iii) incorporation of humic acid with different concentrations (1.0; 1.5 and 2.0 mmols) using microwave oven in the hydrothermal treatment. The samples were tested for removal of Cd2+ from aqueous solutions at pH=6. These materials presented high adsorption capacity for cadmium ions; iv) synthesis of the material using 1,3,5-trimethylbenzene (TMB) as pore expanding agent. This material with pore 11.7 nm was used for immobilization of the glucose oxidase (GOX) enzyme in the presence of glutaraldehyde. Its activity, measured by spectrofotometry and quimilumi-nescence, was very near close for the pure solutions, 601 and 629 µmol g-1, respectively. For immobilized glucose oxidase sample in silica FDU-1 the enzymatic activity, measured directly by quimiluminescence, was esteem in 233 µmol g-1; v) incorporation of TS-1 zeolite in the walls of mesoporous silica using hydrothermal treatment in microwave oven. The samples were submitted the thermal treatment for the zeolite crystallization. The test for the phenol catalysis in presence of UV radiation and H2O2 indicated that it had about 90% of phenol reduction after 120 minutes.
317

Integração regional: Mercosul e o direito da integração / Integração regional: Mercosul e o direito da integração

Junior, Erick Menezes de Oliveira 09 December 2008 (has links)
Made available in DSpace on 2016-04-25T20:22:34Z (GMT). No. of bitstreams: 1 Erick Menezes de Oliveira Junior.pdf: 1229644 bytes, checksum: a5c545b4a7b8a9d0a1fd18a0be83498e (MD5) Previous issue date: 2008-12-09 / The process of globalization and regional integration are directly related, which have been given greater importance from the neoliberal model of rule implemented by the end of the last century. It will demonstrate, that Brazil and Argentina the most delayed the integration process because of mutual distrust and a model of development toward the reality of inner states. Thus, only started the construction of a regional integration from 1985, when they realized the need to strengthen in the international arena. With this objective was formed Mercosur in 1991, which despite its audacious goals, establishment of a Common Market, presents a simplistic legal structure. So, will consider the main legal instruments that guided the formation of Mercosur, notably, the Treaty of Asuncion and the Protocol of Ouro Preto, and the organs that are part of that organization. It will examine how it is carried out the relationship between the domestic and international standards, noting the main theories of matter, and the positioning of Argentina and Brazil in the face of that issue. There will be specifically the reality of Mercosur, looking as if it handles the incorporation of legal rules arising from derivatives and the economic bloc by States Parties, notably by Brazil. In addition, there will be the current stage of the process of regional integration, from the analysis of the Law of Integration and the necessity of carrying out change the rules of Mercosur and the National Law of States Parties with the aim to deepen the process regional integration / O processo de globalização e da integração regional são institutos diretamente relacionados, que passaram a ter maior importância a partir do modelo de Estado neoliberal implantado no final do século passado. Demonstrar-se-á, que o Brasil e a Argentina retardaram ao máximo o processo de integração em virtude das desconfianças recíprocas e por um modelo de desenvolvimento voltado para a realidade interna dos Estados. Assim, só iniciaram a construção de uma integração regional a partir de 1985, quando perceberam a necessidade de se fortalecerem no cenário internacional. Com esse objetivo fora constituído o Mercosul em 1991, que apesar de seus objetivos audaciosos, constituição de um Mercado Comum, apresenta uma estrutura jurídica simplista. Assim, serão analisados os principais instrumentos jurídicos que nortearam a constituição do Mercosul, notadamente, o Tratado de Assunção e do Protocolo de Ouro Preto, bem como, os órgãos que fazem parte dessa Organização. Analisar-se-á como se processa o relacionamento entre as normas internacionais e as internas, verificando as principais teorias acerca da matéria, bem como, o posicionamento da Argentina e do Brasil em face dessa temática. Observar-se-á especificamente a realidade do Mercosul, analisando como se processa a incorporação das normas jurídicas originárias e derivadas advindas dessa Bloco Econômico pelos Estados-Partes, notadamente, pelo Brasil. Ademais, verificar-se-á o atual estágio do processo de integração regional, a partir da análise do Direito da Integração e a necessidade da realização de mudança das normas do Mercosul e do Direito Interno dos Estados-Partes com o fito de se aprofundar o processo de integração regional
318

Integração regional: Mercosul e o direito da integração

Oliveira Junior, Erick Menezes de 09 December 2008 (has links)
Made available in DSpace on 2016-04-26T14:57:24Z (GMT). No. of bitstreams: 1 Erick Menezes de Oliveira Junior.pdf: 1229644 bytes, checksum: a5c545b4a7b8a9d0a1fd18a0be83498e (MD5) Previous issue date: 2008-12-09 / The process of globalization and regional integration are directly related, which have been given greater importance from the neoliberal model of rule implemented by the end of the last century. It will demonstrate, that Brazil and Argentina the most delayed the integration process because of mutual distrust and a model of development toward the reality of inner states. Thus, only started the construction of a regional integration from 1985, when they realized the need to strengthen in the international arena. With this objective was formed Mercosur in 1991, which despite its audacious goals, establishment of a Common Market, presents a simplistic legal structure. So, will consider the main legal instruments that guided the formation of Mercosur, notably, the Treaty of Asuncion and the Protocol of Ouro Preto, and the organs that are part of that organization. It will examine how it is carried out the relationship between the domestic and international standards, noting the main theories of matter, and the positioning of Argentina and Brazil in the face of that issue. There will be specifically the reality of Mercosur, looking as if it handles the incorporation of legal rules arising from derivatives and the economic bloc by States Parties, notably by Brazil. In addition, there will be the current stage of the process of regional integration, from the analysis of the Law of Integration and the necessity of carrying out change the rules of Mercosur and the National Law of States Parties with the aim to deepen the process regional integration / O processo de globalização e da integração regional são institutos diretamente relacionados, que passaram a ter maior importância a partir do modelo de Estado neoliberal implantado no final do século passado. Demonstrar-se-á, que o Brasil e a Argentina retardaram ao máximo o processo de integração em virtude das desconfianças recíprocas e por um modelo de desenvolvimento voltado para a realidade interna dos Estados. Assim, só iniciaram a construção de uma integração regional a partir de 1985, quando perceberam a necessidade de se fortalecerem no cenário internacional. Com esse objetivo fora constituído o Mercosul em 1991, que apesar de seus objetivos audaciosos, constituição de um Mercado Comum, apresenta uma estrutura jurídica simplista. Assim, serão analisados os principais instrumentos jurídicos que nortearam a constituição do Mercosul, notadamente, o Tratado de Assunção e do Protocolo de Ouro Preto, bem como, os órgãos que fazem parte dessa Organização. Analisar-se-á como se processa o relacionamento entre as normas internacionais e as internas, verificando as principais teorias acerca da matéria, bem como, o posicionamento da Argentina e do Brasil em face dessa temática. Observar-se-á especificamente a realidade do Mercosul, analisando como se processa a incorporação das normas jurídicas originárias e derivadas advindas dessa Bloco Econômico pelos Estados-Partes, notadamente, pelo Brasil. Ademais, verificar-se-á o atual estágio do processo de integração regional, a partir da análise do Direito da Integração e a necessidade da realização de mudança das normas do Mercosul e do Direito Interno dos Estados-Partes com o fito de se aprofundar o processo de integração regional
319

Amortização do ágio e imposto sobre a renda: incorporação, fusão e cisão / Goodwill amortization and income tax: amalgamation, merger and spin-off

Prado, Roberta Bordini 30 May 2012 (has links)
Made available in DSpace on 2016-04-26T20:20:56Z (GMT). No. of bitstreams: 1 Roberta Bordini Prado.pdf: 744864 bytes, checksum: 4a057d5ffd6e9e5480c3156b6de0d8cc (MD5) Previous issue date: 2012-05-30 / This is a study that aims to research the legal content that establish the legal relationship of the registry of goodwill on the acquisition of equity on a controlled company, and the possibility to depreciate from income tax calculation basis the goodwill registered on the acquisition, when of the amalgamation of the acquired company due to a merger or spin-off. It was analyzed the construction of the legal texts in comparison with the accounting standards currently adopted by the Brazilian accounting system, followed by the recent changes influenced by worldwide modifications on these rules. The premise of a closed, autonomous and independent system of laws was taken in consideration without the existence of dialogism and Intertextuality between the science of law and accounting science. Thus were examined normative tax assumptions in order to compare it with corporate law and accounting records. Since no changes were identified on tax laws on this subject, were analyzed the structures and limits of the possibilities of register, measurement and amortization of the goodwill for tax purposes. Considering the facts and the legal aspects that could justify the possibility to apply the rules related to the amortization of goodwill, it was verified the importance of the theory of evidence to each specific case. Finally, it was analyzed if the main administrative court decisions on the subject that can be related to the discussions here taken / O estudo tem como objetivo a investigação das hipóteses normativas que estabelecem a relação jurídica do registro de ágio no momento da aquisição de participação societária em sociedade controlada ou coligada, bem como a possibilidade de amortização da base de cálculo do imposto sobre a renda do ágio gerado na aquisição em caso de posterior incorporação do patrimônio de sociedade adquirida em virtude de operações societárias de incorporação, fusão ou cisão. Investigou-se a construção das referidas hipóteses normativas frente à mudança de padrões de contabilidade atualmente adotados pelo sistema contábil brasileiro, seguindo-se a tendência mundial dessas alterações, e mudanças legislativas recentes. Partiu-se da premissa do direito como um sistema fechado, autônomo e independente sem se olvidar da existência do dialogismo e da intertextualidade entre a ciência do direito e a ciência contábil. Analisou-se, assim, as hipóteses normativas fiscais de forma comparativa aos preceitos estabelecidos pela legislação societária e os registros contábeis. E, não tendo sido alterada a legislação fiscal sobre o assunto, buscou-se, a partir da análise da estrutura normativa, estabelecer os limites e os contornos das hipóteses que veiculam as possibilidades de registro, mensuração e amortização do ágio para fins fiscais. Considerando-se, ainda, a necessária relação entre os fatos descritos no antecedente das hipóteses normativas e a realidade fática, para o fim de se identificar o fenômeno da subsunção do fato à hipótese normativa descrita, capaz de ensejar a possibilidade de amortização do ágio gerado na aquisição, verificou-se a importância da Teoria das Provas para o deslinde de cada caso concreto. Por fim, analisou-se as principais decisões administrativas sobre o assunto que guardam relação com as conclusões alcançadas nesse estudo
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O contrato de incorporação imobiliária

Moraes, Maraisa Cristina de 19 April 2014 (has links)
Made available in DSpace on 2016-04-26T20:23:01Z (GMT). No. of bitstreams: 1 Maraisa Cristina de Moraes.pdf: 1785001 bytes, checksum: 2e9231fa835a41ecec79b76690fc58d5 (MD5) Previous issue date: 2014-04-19 / The present paper aims to explore two frequent types of real-estate incorporation contracts: the purchase and sale of the unit as a future thing and the pact subject to chattel mortgage. To study the archetypes of these contracts with their vicissitudes and purposes associated with the Consumer Protection Law System analysis is the goal of this study, in order to present the structural characteristics and the way that these laws have been receipted and applied in different real estate business. After that, we ll start with what we see as the most important part of this paper: the nowadays issues in material relations between the contracting parties and the solutions that starts to be spreaded by individual judicial decisions related with the delay on delivering the final product or delay the mismatch between the final product and the contracted one, bringing light to a lot of different situations that demand higher attention from development companies / O presente trabalho tem como objetivo estudar dois tipos de contratos de incorporação imobiliária frequentes: a promessa de compra e venda de unidade como coisa futura e pacto adjeto de alienação fiduciária. Estudar esses arquétipos de contratos, com suas vicissitudes e finalidades, associado ao microssistema do Código de Defesa do Consumidor constitui o propósito deste trabalho, que também se desdobrará apresentando as características presentes na sua estrutura, o modo como vem sendo recepcionado e aplicado nos diferentes negócios imobiliários. A partir daí, chegarmos ao momento culminante que abordará os problemas atuais enfrentados nas relações materiais entre as partes contratantes e as soluções que começam a ser propagadas pelas normas jurídicas individuais criadas em decisões judiciais no que se refere ao atraso na entrega da obra e na parte relativa a entrega de um imóvel diverso do pactuado contratualmente, sinalizando o início de uma epopeia de múltiplas e reflexivas situações a exigir uma máxima atenção especialmente das empresas incorporadoras

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