Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2017-03-15T13:33:41Z No. of bitstreams: 1 André Luís Alves de Melo.pdf: 2741804 bytes, checksum: 1369fd561e394e8df2a6f9b550bb1a1b (MD5) / Made available in DSpace on 2017-03-15T13:33:41Z (GMT). No. of bitstreams: 1 André Luís Alves de Melo.pdf: 2741804 bytes, checksum: 1369fd561e394e8df2a6f9b550bb1a1b (MD5) Previous issue date: 2017-02-21 / The present work proposed to investigate and discuss the unconstitutionality, or not, that is, the non-acceptance of the principle of mandatory public prosecution, in the face of the constitutional principle of functional independence, acting the Public Prosecutor as a political agent in criminal policies And its limits. Sedimented in the innovative proposal of a Doctoral Thesis, the work focused on unconstitutionality (not reception) and not on the convenience or inconvenience of mandatory criminal action. However, the research sought to analyze empirical data and not just arguments of rhetoric, and established comparisons between the routine and results obtained by Public Prosecutors who adopt the finalist theory (more traditional) and the functionalist (more innovative), verifying that the functionalism has better Results with fewer processes, because it focuses on the system as a whole. It also addressed foreign laws and practices, verifying that functionalism currently prevails in practically all countries, except in Brazil. In addition, even in countries that do not expressly guarantee functional independence to members of the Public Prosecutor's Office, they have the authority to establish criminal public policy priorities and results. Thus, the Code of Criminal Procedure must conform to the Federal Constitution and not the contrary, which implies a revision of articles 24 and 28 of the CPP, and for this the work elaborated a whole research on the ends of criminal law, On criminology, on criminal policy, on criminal action, including historical aspects of criminal law and criminal procedure in Brazil, as well as pointed out that several writers defend the opportunity of criminal action, which is little discussed in the most used works in undergraduate courses Of Law, and finally, stressed the need that the works of Criminal Procedure also address and confront Constitutional Law with the Criminal Procedure of 1941 / O presente trabalho propôs-se a pesquisar e discutir a inconstitucionalidade, ou não, ou seja, a não recepção do princípio da obrigatoriedade da ação penal pública, em face do princípio constitucional da independência funcional, atuando o Ministério Público como agente político nas políticas criminais e os seus limites. Sedimentando na proposta inovadora de uma Tese de Doutorado o trabalho focou na inconstitucionalidade (não recepção) e não na conveniência ou inconveniência da obrigatoriedade da ação penal. No entanto, a pesquisa buscou analisar dados empíricos e não apenas argumentos de retórica, e estabeleceu comparações entre a rotina e resultados obtidos por Promotorias que adotam a teoria finalista (mais tradicional) e a funcionalista (mais inovadora), verificando que o funcionalismo tem melhores resultados com menor número de processos, pois foca no sistema como um todo. Também abordou legislações e práticas estrangeiras, verificando que o funcionalismo prevalece atualmente em praticamente todos os países, menos no Brasil. Além disso, mesmo em países que não asseguram expressamente a independência funcional aos Membros do Ministério Público, estes acabam tendo autoridade para estabelecer política pública criminal de prioridades e resultados. Dessa forma, o Código de Processo Penal é que deve ser amoldado à Constituição Federal e não o contrário, o que implica uma revisão dos artigos 24 e 28 do CPP, e para isto o trabalho elaborou toda uma pesquisa sobre os fins do direito penal, sobre a criminologia, política criminal, sobre ação penal, inclusive com aspectos históricos das leis penais e processuais penais no Brasil, bem como apontou vários doutrinadores que defendem a oportunidade da ação penal, o que é pouco discutido nas obras mais usadas nos cursos de graduação de Direito, e por fim, ressaltou a necessidade de que as obras de Processo Penal também abordem e confrontem o Direito Constitucional com o Processo Penal de 1941

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2017-10-23T12:21:25Z No. of bitstreams: 1 Eliza Remédio Alecrim.pdf: 1523949 bytes, checksum: 7e1b19ed75902a3a781b1a9e2535880c (MD5) / Made available in DSpace on 2017-10-23T12:21:25Z (GMT). No. of bitstreams: 1 Eliza Remédio Alecrim.pdf: 1523949 bytes, checksum: 7e1b19ed75902a3a781b1a9e2535880c (MD5) Previous issue date: 2017-10-03 / The purpose of the present work, at first, is to investigate the nature of the rule that determines the behavior of to do, not to do, or support in tax matters, which we call accessory obligations. Such research is supported by the different conceptions by the legal doctrine, allocated on different currents of thought. In that it takes highlighted the proliferation of these impositions created daily in the various spheres of public administration, it is necessary to pursue the limits imposed in the creation of these, by analyzing the general and abstract norm, in line with its foundation of validity, the constitutional norm. Then, with a more pragmatic perspective, intends unravel for the impacts of such exemptions, either alone regarding its expression in monetary value, as concomitantly, when instituted in specific scenarios, such as immunity, exemption, or through computerization of public administration. On the latter, draws a comparison of the impacts considered at a global level. The aim is to awaken to the importance of this investigation, in view of the effect that such senses may cause / A presente dissertação tem como escopo, num primeiro momento, investigar a natureza da norma que determina o comportamento de fazer, não fazer ou suportar em matéria tributária, a que denominamos obrigação acessória. Tal pesquisa tem respaldo nas diferentes concepções albergadas pela doutrina jurídica, alocadas em distintas correntes de pensamento. Na medida em que toma destaque a proliferação destas imposições criadas diariamente nos diversos âmbitos da administração pública, faz-se necessária a perseguição dos limites impostos na criação destas, por meio da análise destrinchada da norma geral e abstrata, em linha com seu fundamento de validade, qual seja, a norma constitucional. Num segundo momento, sob um prisma mais pragmático, intenta desvendar para os impactos de tais exações, tanto isoladamente, no que diz respeito a sua expressão em valor pecuniário, como concomitantemente, quando instituída em situações específicas, como na imunidade, na isenção, ou em meio à informatização da administração pública. Por último, traça um comparativo dos impactos considerados em âmbito global. O intuito é o de despertar para a importância desta investigação, tendo em vista as consequências que tais acepções podem causar

O objetivo desta dissertação é analisar o instituto da obrigação propter rem à luz do direito positivo brasileiro. Com isso, pretende-se fornecer uma descrição dogmaticamente coerente do instituto. Para atingir esse objetivo, foram analisadas categorias jurídicas que, em sede de obrigação propter rem, são controvertidas, entre as quais, destacam-se a renúncia e o abandono liberatório / The aim of this dissertation is to analyze the institute of the propter rem obligation through the light of the Brazilian positive Law. With that, it intends to provide a dogmatically consistent description of the institute. To achieve this goal, there were analyzed legal categories that, in place of propter rem obligation, are issued; including, the waiver and the discharging relinquishment that are stood out.

<p>Den 1 januari 1999 kom det ut en ny lag som ålägger externa revisorer i svenska aktiebolag en anmälningsskyldighet vid misstanke om brott. Lagen regleras i ABL Kap 9 §§ 42-44. Lagen ska fungera som brottsförebyggande åtgärd vid bekämpning av ekonomiska brott.</p><p>Syftet med denna uppsats är att beskriva hur revisorn ser på anmälningsplikten och undersöka om lagen fungerar i praktiken. Vi har intervjuat personal på Skatteverket, Skattebrottsenheten om deras åsikter om anmälningsplikten. Metoden som vi använt är den hermeneutiska metoden som innebär att vi skrivit ned våra egna upplevelser och erfarenheter för att kunna analysera och tolka dem. Vi har kombinerat den kvalitativa metoden där vi har intervjuat fyra personer med inslag av kvantitativ information där vi har använt oss av statistiska data.</p><p>Enligt svensk lag har en revisor skyldighet att agera och eventuellt göra anmälan vid misstanke om brott till bolagets styrelse och åklagare. Innan lagen infördes hade revisorn ingen skyldighet att anmäla misstanke om brott på grund av tystnadsplikten. När lagen trädde i kraft blev det ingen förändring av tystnadsplikten eftersom anmälningsplikten inte berördes av tystnadsplikten eller av upplysningsplikten. Skyldigheten som revisorn har enligt lagen gäller vissa grova och betydande brott som bedrägeri, svindleri, penninghäleri, förskingring och annan trolöshet, brott mot borgenär, bestickning och mutbrott samt skattebrott.</p><p>Vi har gjort personliga intervjuer med två godkända revisorer och en auktoriserad. Dessutom har vi skickat en frågeformulär till en godkänd revisor och fått svar från honom via email. Vi har även intervjuat personer från Skattebrottsenheten i Gävle.</p><p>Vi har använt oss av en ostrukturerad intervjuteknik som vanligtvis används mellan en forskare och hans/hennes undersökningsperson.</p><p>De revisorer vi intervjuade gav oss intrycket av att lagen om anmälningsskyldighet finns juridiskt och därför måste följas. Vi antar att oavsett om lagen finns eller inte så är det få anmälningar som görs utav revisorerna. Vi tycker att revisorer bör göra fler brottsanmälningar.</p><p>Idag är ekobrotten så avancerade att det behövs stora ekonomiska resurser för att förhindra brotten. Det borde dessutom finnas bättre kontakter mellan revisorer och Ekobrottsmyndigheterna samt bättre samarbete mellan revisorer och Skattebrottsenheten.</p> / <p>On January 1st 1999 a new law came in force that gives an extern accountant in Swedish joint-stock companies an obligation to react when he/she suspects an economic crime. This law is regulated in the General Corporation Acts, chapter 9 §§ 42-44. The law’s main purpose is to function for the accountant in order to prevent the economic crime.</p><p>The aim with this essay is to describe how the accountant reacts to the obligation to report and to study if the law works in reality. The aim is also to find out what the Swedish Tax Department thinks about the new law. In the essay we have used hermeneutic theories which mean that we wrote down our own experiences to be able to analyse and interpret. In our essay we have combined the qualitative method along with the quantitative.</p><p>According to the Swedish law if the accountant suspects a crime he should react and eventually report it to the board of directors and to the prosecutor. Before the law came into force the accountant hadn’t had an obligation to report the crime because of professional secrecy. When the law appeared there were no changes in the professional secrecy because the obligation to report depended neither on professional secrecy or obligation to inform.</p><p>The obligation that the accountant has according to the law is to report the following crimes that can take place in the Swedish corporations: fraud, swindle, money laundry, embezzlement, bribe and different tax crimes.</p><p>We have made personal interviews with two licensed accountants and one authorised. Besides we have sent our interview questions to one licensed accountant and we got his answers by e- mail. We have also interviewed the chief for the tax department who works with the economic crimes and head of section of the tax department in Gävle. The technique we used during the interviews was unstructured interviews that usually are short and close relations between the researcher and the subject of investigation.</p><p>The accountants that we interviewed gave us an impression that the law to react when the accountant suspects a crime is written on the paper and that’s why has to be followed. We think that no matter if the law exists the accountants make very few reports on their clients if they suspect a crime. We are sure that they should report more crimes. The economic crimes are so advanced today that the society needs more financial resources to prevent them. Moreover there should be better relations between the accountants and tax departments.</p>

<p>Då avskaffandet av den lagstiftade revisionsplikten för småföretag är under utredning, är vårt syfte med denna uppsats att se vad ett avskaffande kan innebära för några utvalda intressenter.</p> / <p>The cancelling of the statutory audit for the small business is under investigation. Our aim with this study is to see what the cancelling will mean for the stakeholders we choosed.</p>

Den 1 januari 1999 kom det ut en ny lag som ålägger externa revisorer i svenska aktiebolag en anmälningsskyldighet vid misstanke om brott. Lagen regleras i ABL Kap 9 §§ 42-44. Lagen ska fungera som brottsförebyggande åtgärd vid bekämpning av ekonomiska brott. Syftet med denna uppsats är att beskriva hur revisorn ser på anmälningsplikten och undersöka om lagen fungerar i praktiken. Vi har intervjuat personal på Skatteverket, Skattebrottsenheten om deras åsikter om anmälningsplikten. Metoden som vi använt är den hermeneutiska metoden som innebär att vi skrivit ned våra egna upplevelser och erfarenheter för att kunna analysera och tolka dem. Vi har kombinerat den kvalitativa metoden där vi har intervjuat fyra personer med inslag av kvantitativ information där vi har använt oss av statistiska data. Enligt svensk lag har en revisor skyldighet att agera och eventuellt göra anmälan vid misstanke om brott till bolagets styrelse och åklagare. Innan lagen infördes hade revisorn ingen skyldighet att anmäla misstanke om brott på grund av tystnadsplikten. När lagen trädde i kraft blev det ingen förändring av tystnadsplikten eftersom anmälningsplikten inte berördes av tystnadsplikten eller av upplysningsplikten. Skyldigheten som revisorn har enligt lagen gäller vissa grova och betydande brott som bedrägeri, svindleri, penninghäleri, förskingring och annan trolöshet, brott mot borgenär, bestickning och mutbrott samt skattebrott. Vi har gjort personliga intervjuer med två godkända revisorer och en auktoriserad. Dessutom har vi skickat en frågeformulär till en godkänd revisor och fått svar från honom via email. Vi har även intervjuat personer från Skattebrottsenheten i Gävle. Vi har använt oss av en ostrukturerad intervjuteknik som vanligtvis används mellan en forskare och hans/hennes undersökningsperson. De revisorer vi intervjuade gav oss intrycket av att lagen om anmälningsskyldighet finns juridiskt och därför måste följas. Vi antar att oavsett om lagen finns eller inte så är det få anmälningar som görs utav revisorerna. Vi tycker att revisorer bör göra fler brottsanmälningar. Idag är ekobrotten så avancerade att det behövs stora ekonomiska resurser för att förhindra brotten. Det borde dessutom finnas bättre kontakter mellan revisorer och Ekobrottsmyndigheterna samt bättre samarbete mellan revisorer och Skattebrottsenheten. / On January 1st 1999 a new law came in force that gives an extern accountant in Swedish joint-stock companies an obligation to react when he/she suspects an economic crime. This law is regulated in the General Corporation Acts, chapter 9 §§ 42-44. The law’s main purpose is to function for the accountant in order to prevent the economic crime. The aim with this essay is to describe how the accountant reacts to the obligation to report and to study if the law works in reality. The aim is also to find out what the Swedish Tax Department thinks about the new law. In the essay we have used hermeneutic theories which mean that we wrote down our own experiences to be able to analyse and interpret. In our essay we have combined the qualitative method along with the quantitative. According to the Swedish law if the accountant suspects a crime he should react and eventually report it to the board of directors and to the prosecutor. Before the law came into force the accountant hadn’t had an obligation to report the crime because of professional secrecy. When the law appeared there were no changes in the professional secrecy because the obligation to report depended neither on professional secrecy or obligation to inform. The obligation that the accountant has according to the law is to report the following crimes that can take place in the Swedish corporations: fraud, swindle, money laundry, embezzlement, bribe and different tax crimes. We have made personal interviews with two licensed accountants and one authorised. Besides we have sent our interview questions to one licensed accountant and we got his answers by e- mail. We have also interviewed the chief for the tax department who works with the economic crimes and head of section of the tax department in Gävle. The technique we used during the interviews was unstructured interviews that usually are short and close relations between the researcher and the subject of investigation. The accountants that we interviewed gave us an impression that the law to react when the accountant suspects a crime is written on the paper and that’s why has to be followed. We think that no matter if the law exists the accountants make very few reports on their clients if they suspect a crime. We are sure that they should report more crimes. The economic crimes are so advanced today that the society needs more financial resources to prevent them. Moreover there should be better relations between the accountants and tax departments.

Då avskaffandet av den lagstiftade revisionsplikten för småföretag är under utredning, är vårt syfte med denna uppsats att se vad ett avskaffande kan innebära för några utvalda intressenter. / The cancelling of the statutory audit for the small business is under investigation. Our aim with this study is to see what the cancelling will mean for the stakeholders we choosed.

The present study treats liberal poor relief policy in Sweden between 1903 and 1918. In using institutionalist theory and Yvonne Hirdman's gender theory, along with qualitative analysis, the author interprets the motives of the actors, distilling from them both the values, attitudes and norms they themselves represented, and those they wished to communicate to the poverty-stricken through poor relief. This study shows that the liberal reformers, with the liberal, "help-to-self-help" idea as their basic ideological foundation, wanted to shape poor relief institutions so that those who came into contact with poor relief authorities would be taught to assume responsibility for their own lives. Poor relief was intended to develop the individual's will and ability to support him/herself and his/her family. Maintenance obligation was a central element here; those who neglected this obligation were therefore apprehended as criminals, and toughened regulations for neglecting the maintenance obligation were introduced into the poor relief law of 1918. Poor relief was also to be formed so that it would have a deterrent effect. Unchecked charity would be counteracted and the individual prevented from becoming dependent upon receiving welfare. This would be effected through preventive measures for the conscienious recipients, and moral education for the unruly ones. In order that the right measures be taken in each individual case, the liberal reformers advocated an individualized system of poor relief whereby poor people were judged to be either "worthy" or "unworthy", according to a moral yardstick. However, in the legislation it is apparent that the male is considered to be the norm, since it was the inability to secure gainful employment that gave one the right to receive poor relief. This employment criterion disregarded the fact that it was most often the husband who was the family provider, while the wife most often worked in the household. The poor housewife was made invisible and thus found herself relegated to a no-man's land somewhere in between the "worthy" and "unworthy" poor. The female reformers, warders and the poor women themselves lived within the confines of a gender system where the man represented the norm. However, there existed sub-systems side-by-side and on different levels of society, with class differences acting as the watershed. The progressive middle- and upper-class women and the female warders lived in a system of separation of the male and female spheres which allowed them to take the step out into the public arena — within certain boundaries — while the poor women lived in a system constructed with men foremost in mind. In conclusion, one may say that moral education was a type of social engineering intended to realize a liberal social Utopia, where all individuals would have the will and the ability to support themselves. / digitalisering@umu

Abstract The purpose of this dissertation is to investigate and compare the effects of coworkers¡¦ relational demographic similarities and guanxi base on coworkers¡¦ helping behavior. Moreover, the mediation mechanisms of social liking between coworkers¡¦ relational demographic similarities and helping behavior, and guanxi obligation between coworkers¡¦ guanxi base and helping behavior were examined. Furthermore, the moderation effect of interdependent self on the relationship between relational demographic similarities and helping behavior, and the moderation effect of individual traditionality on the relationship between guanxi base and helping behavior were examined. There were three studies in this dissertation, and the data were collected by scenario experimental design combined with questionnaire survey. The subjects were working employees sampled from different industries. Results showed that both coworkers¡¦ relational demographic similarities and guanxi base have significant effects on the interpersonal-related helping behavior, but not on work-related helping behavior. Moreover, the mediation effects of social liking towards coworker, and guanxi obligation were significant in both study 1 and study 2. The moderation effect was not significant in study 1, but was significant in study 2. The individual traditionality moderated the relationship of guanxi base and guanxi obligation. The results of study 3 showed that coworkers with guanxi base have stronger effect on both interpersonal-related and work-related coworkers¡¦ helping behavior than coworkers with relational demographic similarities. The results were discussed and the limitations and suggestions for future research were proposed.

<p>In electricity markets evolving towards liberalisation and internationalisation, green certificates are seen as an important tool to promote production of renewable energy. In a green certificate market producers sell certificates received per unit of electricity generated from renewable energy. Trade in renewability is thereby decoupled from the the physical electricity trade. Tradable green certificates in combination with renewables obligation are implemented or planned in several EU member states. Integration at EU leveland the creation of a common certificate market seem like a possible next step. Using a simple model, the effects of an EU system for tradable green certificates, compared to national implementation, are tested for the period 2000–2010. The simulations show a clear increase of cost effectiveness and large changes in the geographical balance of renewable energy when reaching the EU 22 per cent target. Less competitive technologies, such as solar power, are not deployed at all. The situation is however similar without international trade. Rather than implementing a certificate market with all EU member states, but with different support schemes, a smaller market, only with countries that combine the certificate market with renewables obligation, is recommended.</p>