Made available in DSpace on 2016-04-26T20:27:14Z (GMT). No. of bitstreams: 1 Andre Estefam Araujo Lima.pdf: 382089 bytes, checksum: 81705bce4388799f369f9edeb1d03115 (MD5) Previous issue date: 2008-05-14 / This work examines the relation of causality through the theory of objective imputation, searching to verify under different approaches, which is the ideal criterion to attribute a normative result to a criminally relevant behavior. It was taken care of to discourse on the function of the Criminal law (under the optics of the doctrine and the Brazilian legislation) for, from then on, meeting the bases on which it intends to construct a correct theory of the imputation. It was analyzed the evolution of the criminal systems, since the classic until the funcionalist , in order to verify the approach that it was given, through them, to the causal nexus. The central argument of the work consists of firming position in the direction of that the causality nexus cannot be considered under an exclusively natural approach, otherwise it is to become the Criminal law into an appendix of Natural Sciences. In order to achieve this, it is necessary, in first place, to define in which system should the structure of the crime anchor. It must, then, be considered the existing peculiarities in our legal system, which contains the nexus of causality in the Criminal Code (art. 13). From these premises, this study considers a harmonization between the material relation of causality, as stated on the Code, and the theory of the objective imputation, as an adequate factor to restrict decurrent injustices of the rule foreseen in the Legal Text / Este trabalho examina a relação de causalidade à luz da teoria da imputação objetiva, buscando verificar, sob diferentes aspectos, qual o critério ideal para se atribuir determinado resultado normativo a um comportamento penalmente relevante. Cuidou-se de discorrer sobre a função do Direito Penal (sob a ótica da dogmática e da legislação brasileira) para, a partir daí, encontrar-se as bases sobre as quais se pretende construir uma correta teoria da imputação. Foi analisada a evolução dos sistemas penais, desde o clássico até o funcionalista, de modo a averiguar o enfoque que se deu, dentro deles, ao nexo causal. O argumento central do trabalho consiste em firmar posição no sentido de que o nexo de causalidade não pode ser considerado sob uma abordagem exclusivamente naturalística, sob pena de se converter o Direito Penal em apêndice das Ciências Naturais. Para isso, é necessário, em primeiro lugar, definir qual o sistema em que se deve ancorar a estrutura do crime. Deve-se, então, considerar as peculiaridades existentes em nosso ordenamento jurídico, o qual normatizou o nexo de causalidade no Código Penal (art. 13). A partir destas premissas, este estudo propõe uma harmonização entre a relação de causalidade material, conforme acolhida pelo Código, e a teoria da imputação objetiva, como fator adequado a restringir injustiças decorrentes da regra prevista no Texto Legal

Made available in DSpace on 2016-04-29T13:30:50Z (GMT). No. of bitstreams: 1 Rafaela Aparecida Cocchiola Silva.pdf: 1379763 bytes, checksum: d9169bc2e127b4e663e564ed9fc381ae (MD5) Previous issue date: 2011-07-01 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / This work had the intention to understand the mental disorders in political discussions focused on the health of the worker and the inclusion of this diagnostic category as a group of disease caused or triggered by conditions and labor relations. The proposal is based on theoretical and methodological perspective in the Social Discursive Psychology constructionist strand where the research assumes that knowledge is a collective enterprise, and thus a social practice. The theme of mental disorders in a professional context is an old subject in specialized literature, it is possible to find texts were mental disorders such as depression resulting from the use of substances harmful to health, were described in Ancient times. We can also find studies on mental disorders in the 1950s in France on the neurosis of the telephone. However, in Brazil, mental disorders were recognized as a group of diseases related to work only in 1999 by Decree 3048, which were divided in a set of 12 diagnostic categories and their etiologic agents or risk factors of occupational origin. It is argued that the inclusion of mental disorders and work-related illness stems from a confluence of factors which have allowed the expansion of the concept of health, seen not only as the absence of disease. Another important fact were the advances around the social prejudice against the subject of mental disorders and refining ways to recognize the causal connection based on the methodology of the Nexus Technical Epidemiological Welfare (NTEP), implemented by Social Security in 2007 for granting welfare benefits. The entry of mental disorders in policies on workers' health was examined considering the difficulties in recognizing the link between work and disease from the perspective of the three Conferences National Occupational Health. The debate about mental disorders was included on the agenda for health policy geared to the employee specifically in the 2nd CSNT held in 1994, and discussed that the difficulties of this recognition by both unionists and workers, were related to the peculiar characteristics of mental illnesses viewed as a source of individual illness and not as a consequence of the conditions and labor relations. Such a conception of individual determinants of mental disorders permeated the difficulties of recognizing the causal relationship, understood as the object of disputes and set of interests among the actors involved in the recognition of this issue as a work related disease, taken here as forms of regulation by biopower / Este trabalho teve por foco entender os transtornos mentais nas discussões políticas voltadas à saúde do trabalhador e a inclusão dessa categoria diagnóstica como um grupo de doença decorrente ou desencadeada pelas condições e relações de trabalho. A proposta se fundamenta na perspectiva teórico-metodológica da Psicologia Social Discursiva na vertente construcionista em que as pesquisas assumem que o conhecimento é um empreendimento coletivo, e, portanto, uma prática social. A temática dos transtornos mentais no âmbito profissional é assunto antigo na literatura especializada, sendo possível localizar textos em que patologias mentais, como a depressão decorrente do manuseio de substâncias nocivas à saúde, foram descritas na Antiguidade. Também podem ser localizados estudos sobre os transtornos mentais na década de 1950 na França sobre a neurose das telefonistas. Entretanto, no Brasil, os transtornos mentais foram reconhecidos como um grupo de doenças relacionadas ao trabalho somente em 1999, pelo Decreto 3.048, em que foram discriminados um conjunto de 12 categorias diagnósticas e seus respectivos agentes etiológicos ou fatores de risco de origem ocupacional. Argumenta-se que a inclusão dos transtornos mentais como doença relacionada ao trabalho decorre da confluência de fatores que propiciaram a ampliação da noção de saúde, vista não apenas como ausência de doença; dos avanços sociais em torno do preconceito em relação à temática dos transtornos mentais e do aprimoramento das formas de reconhecimento do nexo causal a partir da metodologia do Nexo Técnico Epidemiológico Previdenciário (NTEP), implantado pela Previdência Social em 2007 para a concessão dos benefícios previdenciários. A entrada dos transtornos mentais nas políticas voltadas à saúde dos trabalhadores foi analisada considerando as dificuldades em se reconhecer o nexo entre trabalho e a doença na perspectiva das três Conferencias Nacionais de Saúde do Trabalhador (CNST). O debate sobre os transtornos mentais foi incluído na agenda política de saúde voltada ao trabalhador especificamente na 2ª CSNT, realizada em 1994, sendo discutido que as dificuldades desse reconhecimento tanto pelos sindicalistas quanto pelos próprios trabalhadores relacionavam-se às características peculiares das doenças mentais vistas como forma de adoecimento e de origem exclusivamente individual e não como decorrente das condições e relações de trabalho. Tal concepção sobre determinantes individuais dos transtornos mentais permeavam as dificuldades do reconhecimento do nexo causal, entendidos como objeto de disputas e jogo de interesses entre os atores envolvidos no processo de reconhecimento desta temática como doença relacionada ao trabalho, tomados neste estudo como formas de regulação pelo biopoder

Introdução: O Código de Processo Civil determina que nos processos judiciais em que a matéria depender de conhecimento técnico ou científico, o juiz será assistido por perito, que produzirá um laudo. Foram analisados 83 laudos de processos judiciais do Tribunal Regional do Trabalho da 2ª Região (TRT-2), referentes a reclamantes com Lesões por Esforços Repetitivos ou Distúrbios Osteomusculares Relacionados ao Trabalho (LER/Dort), que abrangem afecções crônicas do sistema musculoesquelético de origem ocupacional e são decorrentes, dentre outros motivos, da execução de movimentos repetitivos por tempo prolongado e sobrecarga estática, sem que haja tempo para uma recuperação fisiológica. Deveriam abordar os vários aspectos do adoecimento para auxiliar a decisão judicial quanto à existência de agravo à saúde relacionado ao trabalho, assim como sua extensão e repercussões sobre a vida e capacidade laboral do trabalhador. Objetivos: Identificar e analisar, nos laudos, conceitos sobre adoecimento ocupacional e incapacidade laboral, bem como as principais linhas de argumentação, para a descaracterização do nexo causal nos casos em que havia nexo causal presumido pelo critério epidemiológico. Material e método: O material de estudo (83 laudos) foi buscado dentre os processos arquivados no período de 2012 a 2016 na Coordenadoria de Gestão de Arquivo do TRT-2, que abrange 30 municípios da região metropolitana de São Paulo e Baixada Santista. Atributos associados aos grandes temas da pesquisa foram codificados com o objetivo de melhor sistematização para uma análise de conteúdo. Resultados: Os laudos periciais foram elaborados, na sua quase totalidade por médicos, dentre os quais 56 (67,47%) médicos do trabalho, 13 (15,66%) médicos sem especificação de especialidade, 9 (10,84%) médicos com especialização em perícia ou legistas e 4 ortopedistas (4,82%). Um deles (1,21%) foi elaborado por fisioterapeuta. Do total de laudos, 25 (30,12%) não tinham quaisquer informações sobre o processo de adoecimento e apenas 23 (27,71%) contemplaram uma história clínica abrangente. Em 34 (40,96%) não havia qualquer informação sobre as características da atividade de trabalho e em 30 (36,15%) havia a citação de alguns aspectos biomecânicos. Apenas 19 (22,89%) apresentaram uma análise da atividade de trabalho, incluindo aspectos biomecânicos e organizacionais. Nenhum laudo continha uma análise da incapacidade para o trabalho de forma ampla, sendo que em 50 laudos (60,24%), o perito considerou apenas o diagnóstico para se pronunciar sobre a incapacidade. Do total dos laudos, apenas 13 (15,66%) utilizaram o conceito de multicausalidade e 12 (14,46%) o de concausalidade. Dos 15 laudos com nexo causal presumido pelo critério epidemiológico, descaracterizados no caráter ocupacional na perícia, nenhum continha uma análise da atividade de trabalho, embora 9 deles tenham utilizado argumentos biomecânicos, 8 tenham utilizado o argumento de que se tratava de doença degenerativa e 3 de que o quadro era de fibromialgia não ocupacional. Foram discutidos conceitos de adoecimento ocupacional, nexo causal e incapacidade, além da relação de desigualdade, presenteísmo, individualização do adoecimento e culpabilização. Conclusão: A maioria dos laudos periciais peca pela falta de consistência conceitual, metodológica e argumentos fundamentados, deixando lacunas na área clínica, na análise da atividade de trabalho e na avaliação de incapacidade. / Introduction: The Civil Code Procedure determines that in judicial proceedings in which the matter depends on technical or scientific knowledge, the judge will be assisted by experts, who will produce a forensic report. A total of 83 reports, from the Regional Labor Court of the 2nd Region (TRT-2), were analysed, concerning claimants suffering from Repetitive Strain Injury or Work-Related Musculoskeletal Disorders (RSI/WRMD), which include occupational chronic conditions of the musculoskeletal system, that are due, among other reason to the execution of repetitive movements for a prolonged time and static overload without pause foa a physiological recoevery. They should address the various aspects of illness in order to assist the judge in his decision regarding the existence of as aggravated health related to work, as well as its extent and repercussions on the life and work capacity of the worker. Objectives: To identify and analyse concepts about occupational illness and disability to work, expressed in the reports, as well as the main lines of argument, for the de-characterization of the causal nexus in cases where there was causal nexus presumed by the epidemiological criterion. Material and method: The study material was searched from the archived processes from 2012 to 2016 in the File Management Coordination of TRT-2, which covers 30 municipalities in the metropolitan region of São Paulo and Baixada Santista. Attributes associated with the major themes of the research were codified with the aim of better systematization for a content analysis. Results: The expert reports were elaborated almost entirely by physicians, among them 56 (67.47%) occupational physicians, 13 (15.66%) doctors without a declared specialty, 9 (10.84%), forensic doctors, 4 orthopedists (4,82%). One of the reports (1.21%) was elaborated by a physiotherapist. Of the total reports, 25 (30.12%) did not have information about the illness process and only 23 (27.71%) contemplated a comprehensive medical history. In 34 (40.96%) there was no information about the characteristics of the work activity and in 30 (36.15%) there were citation of some biomechanical aspects. Only 19 (22.89%) presented an analysis of the work activity, including biomechanical and organizational aspects. No report contained an embrancing analysis of disability to work comprehensively, and in 60.24% of them, the expert considered only the diagnosis to pronounce on the disability. Of the total reports, only 13 (15.66%) used the concept of multicausality and 12 (14.46%) the concept of concausality. Of the 15 reports with a presumed causal nexus by the epidemiological criterion, which were not characterized in the occupational character, none contained an analysis of the work activity, although 9 of the 15 reports used biomechanical arguments to de-characterize the occupational character, 8 used the argument that it was degenerative disease and 3 that the condition was non-occupational fibromyalgia. Concepts of occupational illness, causal nexus and disability were discussed, as well as the relationship of inequality, presenteism, individualization of illness and blame. Conclusions: Most of the expert reports are lacking in conceptual, methodological and reasoned arguments, leaving relevant gaps in the clinical area, in the analysis of the work activities and in the assessment of disability.

abstract: The phrase water-energy nexus is commonly used to describe the inherent and critical interdependencies between the electric power system and the water supply systems (WSS). The key interdependencies between the two systems are the power plant’s requirement of water for the cooling cycle and the water system’s need of electricity for pumping for water supply. While previous work has considered the dependency of WSS on the electrical power, this work incorporates into an optimization-simulation framework, consideration of the impact of short and long-term limited availability of water and/or electrical energy. This research focuses on the water supply system (WSS) facet of the multi-faceted optimization and control mechanism developed for an integrated water – energy nexus system under U.S. National Science Foundation (NSF) project 029013-0010 CRISP Type 2 – Resilient cyber-enabled electric energy and water infrastructures modeling and control under extreme mega drought scenarios. A water supply system (WSS) conveys water from sources (such as lakes, rivers, dams etc.) to the treatment plants and then to users via the water distribution systems (WDS) and/or water supply canal systems (WSCS). Optimization-simulation methodologies are developed for the real-time operation of water supply systems (WSS) under critical conditions of limited electrical energy and/or water availability due to emergencies such as extreme drought conditions, electric grid failure, and other severe conditions including natural and manmade disasters. The coupling between WSS and the power system was done through alternatively exchanging data between the power system and WSS simulations via a program control overlay developed in python. A new methodology for WDS infrastructural-operational resilience (IOR) computation was developed as a part of this research to assess the real-time performance of the WDS under emergency conditions. The methodology combines operational resilience and component level infrastructural robustness to provide a comprehensive performance assessment tool. The optimization-simulation and resilience computation methodologies developed were tested for both hypothetical and real example WDS and WSCS, with results depicting improved resilience for operations of the WSS under normal and emergency conditions. / Dissertation/Thesis / Doctoral Dissertation Civil, Environmental and Sustainable Engineering 2019

<p>Studiens första syfte är att med institutionell teori kartlägga det kontraktsnät som konstituerar den europeiska marknaden för professionella herrgolfare. Det andra syftet är att analysera och diskutera vissa utvalda aspekter av detta kontraktsnät som utmärker Europatouren från traditionella vinstmaximerande företag. </p><p>Den europeiska marknaden för proffsgolfare har organiserats i ett företag för att det är ekonomiskt fördelaktigt. Med Europatouren som en sammanhållande länk begränsas transaktionskostnaderna bl.a. genom att antalet kontraktsvägar reduceras och genom att utrymme för långsiktiga relationer med viktiga parter skapas. </p><p>Europatourens prissummemaximerande huvudmål förenar och tjänar de flesta, om inte samtliga,intressenters delmål i kontraktsnätet. I ambitionen att tillfredsställa alla intressenter har en gigantisk institutionsapparat formats på Europatouren. Institutionernas uppgift är att hålla tillbaka transaktionskostnaderna, motverka ett opportunistiskt beteende hos spelarna och bevara sportens konformitet och gentlemannaapproach. </p><p>Stjärnspelarna är de som gör Europatouren attraktiv och för att lyckas behålla dem i den konkurrens man möter från USA-touren har ett favoriseringssystem skapats som innebär att de erhåller appearance money och bättre service. Förekomsten av appearance money berättigas av deras viktiga funktioner i kontraktsnätet. </p><p>Flera faktorer pekar på att ett icke traditionellt riskförhållande råder på en proffstour för golf, d.v.s. att spelaren (agenten) är riskbenägen och att Europatouren (principalen) är riskneutral. Med föreliggande riskförhållande skapas drivkrafter hos spelarna att alltid göra sitt yttersta på träning och tävling, och begränsas utrymmet för opportunistiskt beteende. Dessa faktorer ger en högkvalitativ tour, vilket är nödvändigt för att alla involverade intressenters mål ska bli uppfyllda.</p> / <p>The first object of this study is to, with institutional theory, map out the nexus of contracts which constitutes the European market for professional male golfers. The second object is to analyze and discuss some chosen aspects of this nexus of contracts which characterize the European Tour in comparison with traditional profit-maximizing firms. </p><p>The European market for professional golfers has been organized as a firm because of more economically favourable reasons. With the European Tour as a connecting link the transaction costs are lowered among other things, by the fact that the number of contract ways is reduced and that room for long-term relationships with important parties is created. </p><p>The price money maximizing purpose of the European Tour unite and serve most, if not all, intermediate aims of the parties included in the nexus of contracts. In the ambition to satisfy all parties a huge formal and informal apparatus of institutions has been formedon the European Tour. The task of the institutions is to reduce transaction costs, to counteract opportunistic behaviour from the players and to preserve the conformity and the gentlemanlike approach of the sport. </p><p>The star players are what makes the European Tour attractive and to be able to keep them in the competition with the USA Tour a favouring system has been created, which implies that they receive appearance money and better service. The occurrence of appearance money is justified by the players’ importance in the nexus of contracts. </p><p>Many factors indicate that there is no traditional risk relationship on a professional tour for golf. That is, the player (the agent) is risk loving while the European Tour (the principal) is risk neutral. With the existing risk relationship driving forces are created in the players to always perform their utmost during training and competition, and opportunistic behaviour is thereby restricted. These factors give a high-quality tour, which is necessary for the goals of all involved parties will be reached.</p>

Studiens första syfte är att med institutionell teori kartlägga det kontraktsnät som konstituerar den europeiska marknaden för professionella herrgolfare. Det andra syftet är att analysera och diskutera vissa utvalda aspekter av detta kontraktsnät som utmärker Europatouren från traditionella vinstmaximerande företag. Den europeiska marknaden för proffsgolfare har organiserats i ett företag för att det är ekonomiskt fördelaktigt. Med Europatouren som en sammanhållande länk begränsas transaktionskostnaderna bl.a. genom att antalet kontraktsvägar reduceras och genom att utrymme för långsiktiga relationer med viktiga parter skapas. Europatourens prissummemaximerande huvudmål förenar och tjänar de flesta, om inte samtliga,intressenters delmål i kontraktsnätet. I ambitionen att tillfredsställa alla intressenter har en gigantisk institutionsapparat formats på Europatouren. Institutionernas uppgift är att hålla tillbaka transaktionskostnaderna, motverka ett opportunistiskt beteende hos spelarna och bevara sportens konformitet och gentlemannaapproach. Stjärnspelarna är de som gör Europatouren attraktiv och för att lyckas behålla dem i den konkurrens man möter från USA-touren har ett favoriseringssystem skapats som innebär att de erhåller appearance money och bättre service. Förekomsten av appearance money berättigas av deras viktiga funktioner i kontraktsnätet. Flera faktorer pekar på att ett icke traditionellt riskförhållande råder på en proffstour för golf, d.v.s. att spelaren (agenten) är riskbenägen och att Europatouren (principalen) är riskneutral. Med föreliggande riskförhållande skapas drivkrafter hos spelarna att alltid göra sitt yttersta på träning och tävling, och begränsas utrymmet för opportunistiskt beteende. Dessa faktorer ger en högkvalitativ tour, vilket är nödvändigt för att alla involverade intressenters mål ska bli uppfyllda. / The first object of this study is to, with institutional theory, map out the nexus of contracts which constitutes the European market for professional male golfers. The second object is to analyze and discuss some chosen aspects of this nexus of contracts which characterize the European Tour in comparison with traditional profit-maximizing firms. The European market for professional golfers has been organized as a firm because of more economically favourable reasons. With the European Tour as a connecting link the transaction costs are lowered among other things, by the fact that the number of contract ways is reduced and that room for long-term relationships with important parties is created. The price money maximizing purpose of the European Tour unite and serve most, if not all, intermediate aims of the parties included in the nexus of contracts. In the ambition to satisfy all parties a huge formal and informal apparatus of institutions has been formedon the European Tour. The task of the institutions is to reduce transaction costs, to counteract opportunistic behaviour from the players and to preserve the conformity and the gentlemanlike approach of the sport. The star players are what makes the European Tour attractive and to be able to keep them in the competition with the USA Tour a favouring system has been created, which implies that they receive appearance money and better service. The occurrence of appearance money is justified by the players’ importance in the nexus of contracts. Many factors indicate that there is no traditional risk relationship on a professional tour for golf. That is, the player (the agent) is risk loving while the European Tour (the principal) is risk neutral. With the existing risk relationship driving forces are created in the players to always perform their utmost during training and competition, and opportunistic behaviour is thereby restricted. These factors give a high-quality tour, which is necessary for the goals of all involved parties will be reached.

This paper outlines the core issues of the introduction of a new PE nexus based on digital presence. It puts forward its essential features and rethinks the foundations of the concept of sourcing for income tax purposes in the global economy. Our proposal of a new PE nexus based on digital presence is also supported by a theoretical reconstruction in the light of a new dimension for the benefit theory. Our work directly relates to Action 1 of the OECD/G20 BEPS Project. However, the development of a new PE nexus is in fact not an instrument to counter BEPS, but reflects a structural revision of the criteria for allocating taxing rights on cross-border business income in the era of the digital economy. This paper should be understood as a discussion paper and first proposal to shed further light on (i) whether there is a theoretical justification for a new PE nexus based on digital presence, (ii) how a new PE nexus based on digital presence could be defined and (iii) whether and how potential implementation issues could be resolved. By publishing the present blueprints for a new PE nexus, the authors wish to provoke a more concrete discussion on this particularly important matter. (authors' abstract) / Series: WU International Taxation Research Paper Series

L'apparition de la télé-échographie à la fin des années 1990 a largement contribué à l'améliorationdes capacités de prise en charge des patients. Aujourd'hui, le laboratoire PRISME bénéficie d'unsavoir faire reconnu dans la conception de systèmes de télé-échographie robotisée. L'objectif deces travaux de thèse est d'apporter une contribution scientifique et technique au projet ANR-PROSIT,qui vise à la mise en oeuvre d'un robot de télé-échographie innovant. Une étude du geste du praticienen milieu clinique a été menée afin d'en déterminer les caractéristiques cinématiques. Réalisée àl'aide du système de capture de mouvement Vicon Nexus, cette analyse a contribué à l'établissementdes spécifications du futur robot. Sa structure mécanique a fait l'objet d'une attention particulière. Unearchitecture parallèle sphérique a été sélectionnée, étudiée puis optimisée via un algorithmegénétique en fonction des critères d'espace de travail, de dextérité et de compacité. L'architectureainsi obtenue est ensuite analysée sur des aspects de collisions et d'inaccessibilité. Pour le contrôlede ce robot, l'utilisation d'une interface haptique à l'aspect proche d'une sonde d'échographie estproposée. Dotée d'un système de retour d'effort et d'une centrale inertielle fiabilisée par un filtre deKalman adaptatif, cette nouvelle interface a été testée et validée par le système Vicon Nexus.

Pour identifier des limites internationales de la liberté de l’État en matière fiscale, il convient d’étudier non seulement sa compétence fiscale — envers qui il peut exercer le pouvoir fiscal — mais aussi son pouvoir fiscal — ce qu’il peut faire dans l’exercice de ce pouvoir. Ces éléments sont éclaircis à travers l’analyse de la pratique étatique et de la jurisprudence internationale. La compétence fiscale de l’État ne repose pas sur une habilitation par l’ordre juridique international, mais doit être appréhendée sous le prisme des deux faces de l’État : personne publique et sujet de droit international. D’une part, les États disposent d’un pouvoir fiscal originaire de leur constitution comme personnes publiques souveraines. D’une autre part, en tant que sujets de droit international, ils peuvent se reconnaître des droits et des obligations subjectifs, et donc aménager l’exercice de leurs pouvoirs fiscaux par la détermination des sphères de leurs compétences par la conclusion d’engagements interétatiques. En dehors de cette hypothèse, les critères de rattachement fiscal sont des représentations d’une relation entre l’État et le sujet ou l’objet de l’impôt selon l’appréciation de l’État normateur, et non pas des règles certaines de compétence internationale.La liberté de l’État de déterminer le contenu de son pouvoir fiscal est encadrée de manière rudimentaire par le droit international. Cet encadrement implique essentiellement l’inopposabilité des normes fiscales d’effet extraterritorial et l’interdiction de réalisation d’opérations matérielles en territoire étranger. Pour autant, parce qu’il est souverain, l’État peut consentir à des limitations de son pouvoir fiscal dans le cadre de la coopération ou l’intégration internationale, sans que le titre de son pouvoir ne soit contesté. / In order to determine the international limits of State freedom in tax matters, one should take into account not only thescope of the power to tax (i.e. the competence to tax), but also its content, in relation to the exercise of the power to tax.Therefore, jurisdiction to tax is a twofold concept: it entails a competence to tax — with regard to whom a State may exerciseits power to tax — and a power to tax — what a State may do while exercising this power. Its analysis is based on Statepractice and international case law.Competence to tax is not based on an empowerment by international law. Its analysis has to be guided by the idea thatStates have two facets: they are public persons and at the same time international law subjects. First, the creation ofStates as sovereign public persons marks the origin of their jurisdiction to tax. Secondly, as international law subjects, Statesmay recognize rights and assume obligations. Thus, they can adjust the exercise of their power to tax by establishing theirscope through double taxation conventions. In all other cases, tax nexus criteria do not constitute certain rules ofjurisdiction, but merely depict the way States conceive their relationship with a tax subject or object.International law restrictions to the exercise of the power to tax are minor. Indeed, these restrictions mainly entail theunenforceability of tax rules with extraterritorial effect and the prohibition of material acts of enforcement on foreignterritory. Therefore, as sovereign subjects, States are free to allow restrictions to their powers through internationalcooperation and integration. Such restrictions do not challenge the foundations of their power to tax.

Introdução: O Código de Processo Civil determina que nos processos judiciais em que a matéria depender de conhecimento técnico ou científico, o juiz será assistido por perito, que produzirá um laudo. Foram analisados 83 laudos de processos judiciais do Tribunal Regional do Trabalho da 2ª Região (TRT-2), referentes a reclamantes com Lesões por Esforços Repetitivos ou Distúrbios Osteomusculares Relacionados ao Trabalho (LER/Dort), que abrangem afecções crônicas do sistema musculoesquelético de origem ocupacional e são decorrentes, dentre outros motivos, da execução de movimentos repetitivos por tempo prolongado e sobrecarga estática, sem que haja tempo para uma recuperação fisiológica. Deveriam abordar os vários aspectos do adoecimento para auxiliar a decisão judicial quanto à existência de agravo à saúde relacionado ao trabalho, assim como sua extensão e repercussões sobre a vida e capacidade laboral do trabalhador. Objetivos: Identificar e analisar, nos laudos, conceitos sobre adoecimento ocupacional e incapacidade laboral, bem como as principais linhas de argumentação, para a descaracterização do nexo causal nos casos em que havia nexo causal presumido pelo critério epidemiológico. Material e método: O material de estudo (83 laudos) foi buscado dentre os processos arquivados no período de 2012 a 2016 na Coordenadoria de Gestão de Arquivo do TRT-2, que abrange 30 municípios da região metropolitana de São Paulo e Baixada Santista. Atributos associados aos grandes temas da pesquisa foram codificados com o objetivo de melhor sistematização para uma análise de conteúdo. Resultados: Os laudos periciais foram elaborados, na sua quase totalidade por médicos, dentre os quais 56 (67,47%) médicos do trabalho, 13 (15,66%) médicos sem especificação de especialidade, 9 (10,84%) médicos com especialização em perícia ou legistas e 4 ortopedistas (4,82%). Um deles (1,21%) foi elaborado por fisioterapeuta. Do total de laudos, 25 (30,12%) não tinham quaisquer informações sobre o processo de adoecimento e apenas 23 (27,71%) contemplaram uma história clínica abrangente. Em 34 (40,96%) não havia qualquer informação sobre as características da atividade de trabalho e em 30 (36,15%) havia a citação de alguns aspectos biomecânicos. Apenas 19 (22,89%) apresentaram uma análise da atividade de trabalho, incluindo aspectos biomecânicos e organizacionais. Nenhum laudo continha uma análise da incapacidade para o trabalho de forma ampla, sendo que em 50 laudos (60,24%), o perito considerou apenas o diagnóstico para se pronunciar sobre a incapacidade. Do total dos laudos, apenas 13 (15,66%) utilizaram o conceito de multicausalidade e 12 (14,46%) o de concausalidade. Dos 15 laudos com nexo causal presumido pelo critério epidemiológico, descaracterizados no caráter ocupacional na perícia, nenhum continha uma análise da atividade de trabalho, embora 9 deles tenham utilizado argumentos biomecânicos, 8 tenham utilizado o argumento de que se tratava de doença degenerativa e 3 de que o quadro era de fibromialgia não ocupacional. Foram discutidos conceitos de adoecimento ocupacional, nexo causal e incapacidade, além da relação de desigualdade, presenteísmo, individualização do adoecimento e culpabilização. Conclusão: A maioria dos laudos periciais peca pela falta de consistência conceitual, metodológica e argumentos fundamentados, deixando lacunas na área clínica, na análise da atividade de trabalho e na avaliação de incapacidade. / Introduction: The Civil Code Procedure determines that in judicial proceedings in which the matter depends on technical or scientific knowledge, the judge will be assisted by experts, who will produce a forensic report. A total of 83 reports, from the Regional Labor Court of the 2nd Region (TRT-2), were analysed, concerning claimants suffering from Repetitive Strain Injury or Work-Related Musculoskeletal Disorders (RSI/WRMD), which include occupational chronic conditions of the musculoskeletal system, that are due, among other reason to the execution of repetitive movements for a prolonged time and static overload without pause foa a physiological recoevery. They should address the various aspects of illness in order to assist the judge in his decision regarding the existence of as aggravated health related to work, as well as its extent and repercussions on the life and work capacity of the worker. Objectives: To identify and analyse concepts about occupational illness and disability to work, expressed in the reports, as well as the main lines of argument, for the de-characterization of the causal nexus in cases where there was causal nexus presumed by the epidemiological criterion. Material and method: The study material was searched from the archived processes from 2012 to 2016 in the File Management Coordination of TRT-2, which covers 30 municipalities in the metropolitan region of São Paulo and Baixada Santista. Attributes associated with the major themes of the research were codified with the aim of better systematization for a content analysis. Results: The expert reports were elaborated almost entirely by physicians, among them 56 (67.47%) occupational physicians, 13 (15.66%) doctors without a declared specialty, 9 (10.84%), forensic doctors, 4 orthopedists (4,82%). One of the reports (1.21%) was elaborated by a physiotherapist. Of the total reports, 25 (30.12%) did not have information about the illness process and only 23 (27.71%) contemplated a comprehensive medical history. In 34 (40.96%) there was no information about the characteristics of the work activity and in 30 (36.15%) there were citation of some biomechanical aspects. Only 19 (22.89%) presented an analysis of the work activity, including biomechanical and organizational aspects. No report contained an embrancing analysis of disability to work comprehensively, and in 60.24% of them, the expert considered only the diagnosis to pronounce on the disability. Of the total reports, only 13 (15.66%) used the concept of multicausality and 12 (14.46%) the concept of concausality. Of the 15 reports with a presumed causal nexus by the epidemiological criterion, which were not characterized in the occupational character, none contained an analysis of the work activity, although 9 of the 15 reports used biomechanical arguments to de-characterize the occupational character, 8 used the argument that it was degenerative disease and 3 that the condition was non-occupational fibromyalgia. Concepts of occupational illness, causal nexus and disability were discussed, as well as the relationship of inequality, presenteism, individualization of illness and blame. Conclusions: Most of the expert reports are lacking in conceptual, methodological and reasoned arguments, leaving relevant gaps in the clinical area, in the analysis of the work activities and in the assessment of disability.