A presente dissertação aborda o tema dos precedentes judiciais, visando estabelecer uma teoria dos precedentes vinculantes no processo penal. Parte-se de um exame dos fundamentos de base, especialmente acerca da crise do princípio da legalidade e da sua limitação frente ao que se pensava no contexto do Iluminismo. Isso se deu em face da mudança no que significa interpretar o direito, que, contemporaneamente, é percebida como uma atividade adscritiva de sentido aos dispositivos normativos e aos elementos não textuais, ou seja, reconhece-se, em alguma medida, um papel criativo do intérprete. Ainda, contribui para o estado de crise da legalidade o fato de o legislador penal passar a se utilizar também da técnica de redação legislativa aberta, o que potencializa a discricionariedade judicial. Daí que advém a necessidade de precedentes vinculantes no processo penal, como forma de maximização da segurança jurídica, da liberdade e da igualdade. Além disso, busca-se tratar de como o sistema de precedentes deve funcionar no âmbito do processo penal brasileiro. Abordam-se os conceitos básicos de operacionalização do sistema, como a definição de precedente e suas diferenciações, a distinção e a superação, bem como, a função das Cortes Supremas. Ainda, objetiva-se delimitar como deve funcionar no quotidiano forense o sistema de precedentes no Brasil, apontando-se diferenças frente a uma teoria geral dos precedentes (como a (ir)retroatividade em matéria penal). / This paper addresses the issue of judicial precedents, aiming to establish a theory of criminal procedural binding precedents. It is based on an examination of the basic foundations, especially on the crisis of the principle of legality and its limitation compared to what was thought in the context of the Enlightenment. This was due to a change in what it means to interpret law, which at the same time is perceived as an adjectival activity of meaning to normative devices and to non-textual elements, that is, to some extent a creative role of the interpreter is recognized. Moreover, it contributes to the state of crisis of legality the fact that the criminal legislature is also using the technique of open legislative drafting, which enhances judicial discretion. Hence the need for binding precedents in criminal proceedings as a means of maximizing legal certainty, freedom and equality. In addition, it seeks to address how the precedent system should work within the Brazilian criminal procedure. It addresses the basic concepts of operationalization of the system, such as the definition of precedent and its differentiations, distinguishing and overruling, as well as the function of the Supreme Courts. Also, it aims to delimit how the system of precedents in Brazil should work in daily forensics, pointing to differences in relation to a general theory of precedents (such as retroactivity in criminal matters).

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / Na busca por entender de que forma profissionais de contabilidade estão analisando e repassando informações, o objetivo geral do trabalho é mostrar o processo de decisão em ambiente contábil sob a ótica da Teoria dos Prospectos, buscando demostrar que as decisões, são baseadas principalmente em julgamentos, contribuindo para consciência das imperfeições dos julgamentos e decisões. O objetivo específico é testar de que forma os efeitos Framing, e Certeza podem moldar uma tomada de decisão dentro do ambiente contábil. Sendo uma pesquisa descritiva, aplicou-se questionário estruturado e não disfarçado à profissionais da área de Contabilidade. O questionário foi dividido em dois tipos (I e II), dividindo assim o campo dos ganhos e das perdas. Procurou-se através da análise do resultado dos questionários evidenciar o impactos dos efeitos nesses profissionais. Dentre o resultado, pode-se constatar que de maneira geral as questões que envolvem certeza no campo dos ganhos são as mais procuradas entre os respondentes. É possível identificar a presença do Efeito Framing. Em relação ao gênero, é possível identificar maior impacto do Efeito Framing nos homens que nas mulheres. Os Efeitos Certeza e Pseudocerteza se fazem presentes em ambos os gêneros o que demostra certa cautela frente a tomada de decisão. Através desse estudo buscou-se auxiliar os decisores na tarefa de repensar seus atuais processos de tomada de decisão, por meio da conscientização de que são dotados de uma racionalidade limitada e que seus julgamentos são passivos de desvios. / In seeking to understand how accounting professionals are analyzing and transmitting information, the aim of this work is to show the decision-making in accounting environment from the perspective of Prospect Theory, seeking to demonstrate that decisions are based primarily on judgments, contributing to awareness of the imperfections of the judgments and decisions. The specific objective is to test how the effects Framing, and Certainty can shape decision-making within the accounting environment. As a descriptive study, we applied a structured questionnaire and did not disguise the accounting professionals. The questionnaire was divided into two types (I, II), thus dividing the field of gains and losses. Was sought by examining the results of the questionnaires show the impact of these effects professionals. Among the results, one can see that in general the issues involved in the field of sure gains are the most sought after among the respondents. You can identify the presence of Framing Effects. Regarding gender, it is possible to identify the greatest impact Framing Effect in men than in women. The Effect Certainty are present in both sexes which demonstrates caution before making a decision. Through this study we sought to assist decision makers in the task of rethinking their current decision-making processes, through the awareness that they are endowed with a bounded rationality and that their judgments are passive deflections.

The diploma thesis deals with the bank valuation and this theme is viewed on in terms of standard as well as brand new approach. In its first part, the thesis focuses on understanding of the difference between the valuation of non-financial companies and banks in particular. The following section describes the above mentioned basic method which is represented by the dividend discount model and it also analyzes some partial problems associated with it. The core of this thesis represents the Sonntag model,that solves the evaluation by closing of counter-positions arising from the individual business cases -- namely taking of deposits and lending. Another part of this thesis is devoted to the issue of the discount rate, respectively the discounted value. Here I concentrate on the evaluation of applicability of the CAPM model in domestic conditions and compare it with the certainty equivalent concept based on the Black-Scholes theory of option valuation. Finally, the thesis presents a practical example -- i.e. valuation of Banco Popolare ČR (nowadays Equa Bank), application and comparison of the both mentioned models and formulation of the final recommendations for appraisers

O objetivo da pesquisa é avaliar o acesso à informação legislativa digital dos municípios do estado do Rio Grande do Sul. Em revisão de literatura, aborda a importância da informação legislativa no que concerne ao ordenamento jurídico como um todo, à segurança jurídica, ao acesso à informação e à inflação legislativa. Para realizar a avaliação, estabelece checklist e, posteriormente, aplica o instrumento aos portais de legislação das Câmaras de Vereadores e Prefeituras Municipais dos municípios selecionados por amostragem aleatória simples estratificada e na capital do Estado. O checklist é fundamentado em literatura acerca da avaliação de portais da web e da avaliação de portais de legislação em específico, sendo composto por 26 requisitos básicos desejáveis para os portais de legislação, divididos em 5 parâmetros: Usabilidade, Cobertura, Acessibilidade, Relacionamentos e Ferramentas Ao todo, analisa 62 portais de Prefeituras Municipais e 62 portais de Câmaras de Vereadores. Os resultados demonstram falta de planejamento e de profissionalismo na concepção e manutenção dos portais. Demonstram, ainda, não haver grande preocupação por parte dos gestores dos portais de legislação em garantir a completude do portal, a acessibilidade das normas, disponibilizar o texto atualizado (alterado e consolidado), facilitar o acesso à informação concernente à normas relacionadas, fonte, projeto de origem e ADIN, prover espaço com conteúdo de ajuda, bem como em gerar confiança a partir da disponibilização de informações sobre a responsabilidade do portal. Conclui que o acesso à informação legislativa dos municípios do Rio Grande do Sul é precário. / This research aims to evaluate the access to digital legislative information in municipalities of Rio Grande do Sul. The literature review explains the importance of legislative information to the legal order as a whole, to the legal certainty, access to information and legislative inflation. To concrete the evaluation, it establishs a checklist and applies the instrument to the Câmara de Vereadores’s and Prefeituras Municipais’s legislation websites selected by simple stratified random sampling and state’s capital. The checklist is based on literature about general websites and legislative websites evaluation, consisting on 26 basic requirements of legislative websites, sectioned in 5 parameters: usability, coverage, accessibility, relationships and features. In total, it analise 62 Prefeituras Municipais’s websites and 62 Câmaras de Vereadores’s websites. The results demonstrate lack of planning and professionalism in the design and maintenance of the websites. They also demonstrate that the site’s managers show no great concern in ensuring the completeness of the website, the accessibility to law, in making available the updated text (modified and consolidated), in facilitating access to related law, source, draft project and ADIN, in providing help content, as well as generating confidence from the availability of information on the responsibility of the website. It concludes that the access to legislative information of the municipalities of Rio Grande do Sul is precarious.

Access to information is fundamental in health care. This thesis presents research on Swedish medical records with the overall goal of building intelligent information access tools that can aid health personnel, researchers and other professions in their daily work, and, ultimately, improve health care in general. The issue of ethics and identifiable information is addressed by creating an annotated gold standard corpus and porting an existing de-identification system to Swedish from English. The aim is to move towards making textual resources available to researchers without risking exposure of patients’ confidential information. Results for the rule-based system are not encouraging, but results for the gold standard are fairly high. Affirmed, uncertain and negated information needs to be distinguished when building accurate information extraction tools. Annotation models are created, with the aim of building automated systems. One model distinguishes certain and uncertain sentences, and is applied on medical records from several clinical departments. In a second model, two polarities and three levels of certainty are applied on diagnostic statements from an emergency department. Overall results are promising. Differences are seen depending on clinical practice, annotation task and level of domain expertise among the annotators. Using annotated resources for automatic classification is studied. Encouraging overall results using local context information are obtained. The fine-grained certainty levels are used for building classifiers for real-world e-health scenarios. This thesis contributes two annotation models of certainty and one of identifiable information, applied on Swedish medical records. A deeper understanding of the language use linked to conveying certainty levels is gained. Three annotated resources that can be used for further research have been created, and implications for automated systems are presented.

John Henry Newman (1801-1890) ha sviluppato una riflessione filosofia originale circa la questione della certezza nel suo Essay in Aid of a Grammar of Assent (1870). Con questo saggio egli si inserisce nella britannica tradizione filosofica di riflessione sulla gnoseologica e l’atto d’assenso. La tesi presenta uno studio sulla genesi dell’opera. Anzitutto si offre una ricostruzione del pensiero newmaniano per mezzo di un excursus tra le principali opere, la corrispondenza e gli scritti contenenti il lavoro di elaborazione delle tesi contenute nel saggio. Inoltre, viene ripercorsa la tradizione britannica di riflessione sulla certezza al fine di far emergere, per paragone, l’originalità del Saggio di Newman. I fattori di questa originalità vengono, infine, esposti nell’ultimo capitolo. Questo studio permette di documentare i fattori essenziali di uno specifico realismo newmaniano fondato sul primato della persona e la dinamica di elaborazione di una diversa e più ampia concezione moderna della razionalità. Tale novità emerge dalle riflessioni svolte da Newman sulle nozioni di real, notional, probability. / In his Essay in Aid of a Grammar of Assent (1870) John Henry Newman develops an original philosophical thought about the question of certainty. By means of the Essay he enters into the British philosophical tradition of thinking about gnoseology and the act of assent. This thesis shows the genesis of that work. First of all the development of Newman’s thought is analyzed by an excursus through his main works, his correspondence and papers which hold the elaboration of Essay’s contents. Then, British tradition of thinking about certainty is retraced in order to point out, by comparison, the originality of Newman’s Essay. At last, the elements of that originality are explained in the last chapter. This study documents the essential elements of a specific newmanian realism based on the primacy of human person, and it record the development of a differently modern and wider notion of reason. Such a difference of conception is testified by Newman’s remarks about the concepts of real, notional and probability.

The main purpose of this study was to examine how social workers interpret and legally practice the 6 § LVU (Care of Young Person´s Act) in regards to legal cer-tainty. The papers intention was to investigate and describe the legal scopes limits and deficiencies, linked to practical social work. The study was composed on a legal dogmatic method which implies to examine the law and its elaboration. The investi-gation was based on different court rulings of care of youths according mostly to 6 § LVU. Perusal and interpretation of the rulings have been necessary in order to clarify the issues. The investigation was also based on Professor Asbjørn Kjønstad's analysis method of social work. In addition to accomplish the purpose of the study following legal principles have been mentioned and used: objectivity principle, principle of le-gal certainty, principle of equal treatment, the official principle, principle of propor-tionality, the timeliness principle and the urgency principle. The analysis shows that 6 § LVU has deficiencies which leads to difficulties for social workers to interpret and use the law in practical social work. The total conclusion of this study is that 6 § LVU requires revision in order to ensure citizens legal certainty.

Given that computer hacking cause huge loss among firms, it¡¦s necessary to understand how individuals engage to commit it. Most of previous research on computer hacking, discuss the reasons by motivation, deterrence theory, moral intensity and social learning theory. However, those perspectives were adopted in researches independently. Thus, there is a need for research to combine these perspectives to create a completed, empirical model to explain the hacker¡¦s intention. Based on motivation theory, moral intensity, deterrence theory, and social learning theory, an empirical study of the intention of computer hacking was conducted. Moreover, we found the key factor ignored in the past, severity level of computer hacking, which will change the way of other factors affecting the intention. Data collected from 473 individuals in Taiwan confirmed our hypotheses and tested against the research model. The results support the proposed model in predicting intention to commit computer hacking. This study demonstrated that intrinsic motivation, extrinsic motivation, moral intensity, punishment certainty, punishment severity, and social influence were key factors that resulted in intention of computer hacking. In addition, severity level of computer hacking was a strongly significant moderator in all factors to intention. Lastly, several implications of information security management and direction to reduce computer hacking rate for practices are discussed.

En este trabajo analizamos distintas estrategias morfosintácticas de codificación de evidencialidad y modalidad epistémica en toba del este y del oeste de Formosa, Argentina, desde la perspectiva tipológico-funcional (Chafe 1986; Bybee et al. 1994; Givón 2001; De Haan 2001, 2005; Aikhenvald 2004; etc.). En toba del este, se describe un evidencial de tipo reportativo a partir de una forma fosilizada del verbo ‘decir’, y el uso de dos adverbios de modalidad epistémica: ʔegoʔ~ʔekoʔ ‘parece que’ e yataqta ‘es cierto’. En toba del oeste, se analiza el uso de las raíces demostrativas más el prefijo ho-, pospuestas al elemento modificado (nombre, verbo, adverbio, o cláusula), como una estrategia de codificación de modalidad epistémica, específicamente de baja certeza subjetiva. / This paper analyzes morphosyntactic strategies that encode evidentiality and epistemic modality in eastern and western Toba (Formosa, Argentina), from the functional typological perspective (Chafe 1986; Bybee et al. 1994; Givón 2001; De Haan 2001, 2005; Aikhenvald 2004; etc.). In eastern Toba, a reportative derived from a grammaticalyzed ‘say’-verb, and the use of two epistemic adverbs –ʔegoʔ~ʔekoʔ ‘apparently’ and yataqta ‘certainly’– are described. In western Toba, demonstrative roots plus the prefix ho-, after the modified element (noun, verb, adverb, or clause), are analyzed as a strategy of encoding epistemic modality, specifically low subjective certainty.

A presente dissertação aborda o tema dos precedentes judiciais, visando estabelecer uma teoria dos precedentes vinculantes no processo penal. Parte-se de um exame dos fundamentos de base, especialmente acerca da crise do princípio da legalidade e da sua limitação frente ao que se pensava no contexto do Iluminismo. Isso se deu em face da mudança no que significa interpretar o direito, que, contemporaneamente, é percebida como uma atividade adscritiva de sentido aos dispositivos normativos e aos elementos não textuais, ou seja, reconhece-se, em alguma medida, um papel criativo do intérprete. Ainda, contribui para o estado de crise da legalidade o fato de o legislador penal passar a se utilizar também da técnica de redação legislativa aberta, o que potencializa a discricionariedade judicial. Daí que advém a necessidade de precedentes vinculantes no processo penal, como forma de maximização da segurança jurídica, da liberdade e da igualdade. Além disso, busca-se tratar de como o sistema de precedentes deve funcionar no âmbito do processo penal brasileiro. Abordam-se os conceitos básicos de operacionalização do sistema, como a definição de precedente e suas diferenciações, a distinção e a superação, bem como, a função das Cortes Supremas. Ainda, objetiva-se delimitar como deve funcionar no quotidiano forense o sistema de precedentes no Brasil, apontando-se diferenças frente a uma teoria geral dos precedentes (como a (ir)retroatividade em matéria penal). / This paper addresses the issue of judicial precedents, aiming to establish a theory of criminal procedural binding precedents. It is based on an examination of the basic foundations, especially on the crisis of the principle of legality and its limitation compared to what was thought in the context of the Enlightenment. This was due to a change in what it means to interpret law, which at the same time is perceived as an adjectival activity of meaning to normative devices and to non-textual elements, that is, to some extent a creative role of the interpreter is recognized. Moreover, it contributes to the state of crisis of legality the fact that the criminal legislature is also using the technique of open legislative drafting, which enhances judicial discretion. Hence the need for binding precedents in criminal proceedings as a means of maximizing legal certainty, freedom and equality. In addition, it seeks to address how the precedent system should work within the Brazilian criminal procedure. It addresses the basic concepts of operationalization of the system, such as the definition of precedent and its differentiations, distinguishing and overruling, as well as the function of the Supreme Courts. Also, it aims to delimit how the system of precedents in Brazil should work in daily forensics, pointing to differences in relation to a general theory of precedents (such as retroactivity in criminal matters).