O presente trabalho propôs-se a investigar a conveniência e a possibilidade de introdução, no ordenamento brasileiro, de iniciativas à semelhança dos pre-action protocols (Protocolos) e da Part 36 Offer (Oferta) do direito inglês, em vigor desde o advento das Civil Procedure Rules, em 1999. Aqueles, uma espécie de procedimento que se desenrola antes do processo judicial, incentivando o diálogo e a troca de informações e produção de prova entre as partes, cujo descumprimento importaria a incidência de multa; esta, uma oferta de acordo cuja rejeição ou aceitação traria consigo conseqüências patrimoniais às partes envolvidas na controvérsia, também representada pela aplicação de uma (outra) multa. Embora não indissociáveis, acredita-se que, juntos, potencializam-se mutuamente. Observaram-se os efeitos práticos da experiência inglesa, contemplando seus pontos fortes e fracos, chegando-se a um balanço positivo. Justificados os méritos dos institutos, entendeu-se possível a implantação de sistemática semelhante no Brasil, feitos certos ajustes. Observou-se, ainda, que um dos grandes méritos dos protocolos é a promoção do acordo informado, não do acordo motivado principalmente pela ineficiência e pela demora na prestação jurisdicional. Assim, propôs-se a elaboração de protocolos, preferindo-se os específicos ao genérico, incutindo na população e nos operadores do direito a cultura do diálogo e da cooperação na troca de informações. Observaram-se, ainda, os efeitos que a conduta das partes no desenrolar do protocolo geraria dentro do processo. Propôs-se, ainda, a introdução do que se chamaria de OPAc Oferta Potencializada de Acordo, à semelhança da Oferta inglesa, mas com conseqüências patrimoniais (multa) calculadas sobre a diferença apurada entre a OPAc e a condenação final, no processo, como forma de criar incentivos suficientes, mas não opressivos. / This paper seeks to investigate the desirability and the possibility of introducing, in the Brazilian law, initiatives such as the pre-action protocols (\"Protocols\") and Part 36 Offer (\"Offer\") of the English law, in force since the advent of the Civil Procedure Rules in 1999. The former, a kind of procedure that takes place before the judicial proceedings, encouraging the dialogue, the exchange of information and the disclosure of evidence between the parties, and which failure results in the application of a fine; the latter, a settlement offer which rejection or acceptance would entail financial consequences to the parties to the dispute, also represented by the application of a (another) fine. Although not inseparable, it is believed that, taken together, Protocols and Offer enhance each others effects. The analysis of the practical results of the British experience, considering its strengths and weaknesses, led to a positive balance. Once the merits of those mechanisms have been justified, the implementation in Brazil of a similar systematic provided certain adjustments are undertaken was considered possible. It was also observed that one of the great values of the Protocols is promoting well-informed agreements, instead of settlements mainly motivated by the inefficiency and delay of adjudication. Thus, the drafting of protocols was proposed, preferably the specific over the generic ones, introducing to the people as well as to the legal community a culture of dialogue and cooperation in the exchange of information and evidence. The effects that the conduct of the parties while following the Protocol would generate in the judicial proceedings were also analyzed. Moreover, we proposed the introduction of the so-called OPAc - Oferta Potencializada de Acordo (Enhanced Settlement Offer) - similar, in its concept, to the British Offer, albeit bearing financial consequences (fines) calculated over the difference between the OPAc and the amount as per the decision handed down by the judge, in order to create sufficient - but not oppressive - incentives.

This paper aims to discuss, in the academic field, a subject forgotten in the Brazilian constitutional debate, namely, the fundamental duties. With support in the European doctrine, especially the Portuguese headed by Professor José Casalta Nabais, seeks to demonstrate the evolution and importance of the constitutional debate about the fundamental duties in the current legal scenario. In an inter relational perspective, the fundamental duties are understood not as restrictions on fundamental rights, but as an autonomous legal category, relating them to a greater or lesser degree, with fundamental rights. In this context, it addressed the fundamental duty to pay taxes, highlighting the importance of tax in the democratic rule of law, building up a new vision of legal tax relationship. The tribute is no longer seen as a rule of social rejection, seeing as a fundamental duty inherent to citizenship and resulting solidarity, serving as an appropriate and necessary instrument for the much desired social change. They are also investigated the ethical and moral issues related to taxation, identifying the acts committed by both the state and taxpayers. Within this perspective is an analysis of the need to update the generic plant property tax values as embodiment of the contributory capacity principle, demonstrating the close relationship of that principle with the principle of social solidarity in order to demonstrate that such update reveals itself as an imperative constitutional. / O presente trabalho objetiva discutir, no âmbito acadêmico, um tema esquecido no debate constitucional brasileiro, qual seja, os deveres fundamentais. Com suporte na doutrina europeia, em especial a portuguesa capitaneada pelo professor José Casalta Nabais, procura-se demonstrar a evolução e a importância do debate constitucional acerca dos deveres fundamentais no cenário jurídico atual. Em uma perspectiva inter relacional, os deveres fundamentais são compreendidos não como restrições aos direitos fundamentais, mas sim como categoria jurídica autônoma, relacionando-os, em maior ou menor grau, com os direitos fundamentais. Neste contexto, é abordado o dever fundamental de pagar tributos, destacando-se a sua importância no Estado Democrático de Direito, construindo-se uma nova visão da relação jurídica tributária. O tributo deixa de ser encarado como uma norma de rejeição social, afeiçoando-se como um dever fundamental inerente à cidadania e decorrente da solidariedade, servindo como instrumento adequado e necessário para a tão almejada transformação social. São investigados também os aspectos éticos e morais relacionados à tributação, identificando as condutas praticadas tanto pelo Estado quanto pelos contribuintes. Dentro desta perspectiva é feita uma análise acerca da necessidade de atualização da Planta Genérica de Valores do IPTU como forma de realização do Princípio da Capacidade Contributiva, demonstrando-se a íntima relação do referido princípio com o Princípio da Solidariedade Social a fim de demonstrar que referida atualização revela-se como um imperativo de índole constitucional. Palavras-Chave: Direitos Fundamentais

O presente trabalho acadêmico procura construir um referencial teórico baseado no ordenamento jurídico brasileiro para definir o papel da empresa estatal no mundo contemporâneo. Trata-se do ponto de partida para compreender a atuação do Estado como acionista controlador e as regras de convivência com acionistas privados em posição minoritária e com outros grupos de interesse afetados pela atividade empresarial. A abordagem do tema apóia-se na idéia central de que toda empresa estatal está investida de uma missão pública, explícita ou implicitamente incorporada no objeto social, que varia conforme a natureza da atividade exercida e está sujeita a adaptações ao longo do tempo. A missão pública coexiste com a finalidade lucrativa inerente ao modelo de companhia e serve para condicionar a ação do Estado enquanto acionista controlador e dos administradores, dando conteúdo a seus deveres fiduciários. / This dissertation aims at establishing a theoretical framework according to Brazilian law to identify the role of state-owned enterprise in contemporary world. This is the first step to understand what the governments behavior should be as a controlling shareholder and the legal rules applied to its relationship with equity investors and others stakeholders. The approach is based on the assumption that every state-owned enterprise has a public mission implicitly or explicitly included in its bylaws objectives. The public mission varies according to the nature of the business and should be redefined from time to time to keep adherence to the external environment. The public mission coexists with the companys profit scope and guides the States actions, as well as those of directors and officers. For that reason the public mission is embedded in their fiduciary duties.

The subject matter of this Master's thesis is to describe and to analyze the legislation of the fiduciary duties as well as the related questions such as the business judgment rule and the request on the management decisions. The fiduciary duties represent the standard of acting which must be respected by the member of the elected body during the exercise of the managerial power. The business judgment rule, however, protects the members of the elected bodies from unjustified accusations of the violation of the standard of the acting while in the final consequence represents the protection of the authority to undertake the decisions. The request on the management decision represents an exception from the common rule, solely entrusting the management of the business into the hands of the statutory body. The main aim of this thesis is to describe and to analyze the listed legislations including the crucial questions arising from these issues together with the suggestion of the solutions. The diploma thesis consists of four chapters. First chapter presents the introductory treatise on the implementation of the legal establishment of the corporate governance together with the emphasis on the economical output. The second chapter is dedicated to the very merit. The legislation of the fiduciary duties,...

BOARD OF DIRECTORS OF THE JOINT-STOCK COMPANY AND STATUS OF ITS MEMBERS The goal of my study is to analyse the joint-stock company, in particular the board of directors and their main duties and responsibilities. The reason for my research is my interest in company law and engaging topics related to the joint-stock company I have questioned while studying the matter. The thesis is composed of six chapters, each of them dealing with different aspects of a board of directors of joint-stock company. Chapter One is introductory and defines theoretical grounds. The chapter is subdivided into two parts. The first part outlines basic terminology used in the paper and explains the organisational structure of a joint-stock company. The second part deals with statutory models of a joint-stock company. Chapter Two describes the historical evolution of the joint-stock company. Primarily, it explains the predecessors of the joint-stock company followed by origins and development of current legal forms of joint-stock companies. Chapter Three is subdivided into three parts and focuses on legal aspects of dualistic and monistic model of governance. Part One examines the dualistic type, part Two the monistic and the last part reviews European Company. Chapter Four illustrates problems resulting from competency of...

This thesis is based on the question, whether a taxation have an effect on consumption of cigarettes. At the first there was needed to find factors which affect the cigarettes consumption. These factors are socioeconomic status of the population or using regulatory politics for tobacco products. Analysis is based on estimation econometrics model of regression analysis on panel data set. The panel data set consist from information about member states of European union for years 2003 to 2015. The goal of the thesis is to find an answer whether the tax policy of member states in according to taxation of cigarettes is effective. It means whether taxation of cigarette have an impact on cigarettes consumption. The analysis show that the explanatory variable for taxation is statistically inefficient. That say that the level of taxation does not affect the cigarettes consumption.

L’obligation et le devoir sont très souvent confondus. Pourtant, leur distinction est fondamentale. La présente étude propose de les distinguer en puisant le critère de la distinction dans la structure et dans la source de la situation de passivité envisagée. Sous l’angle de sa structure, l’obligation se distingue du devoir par l’existence d’un débiteur et d’un créancier déterminés. La structure de l’obligation permet de la distinguer des devoirs à sujets indéterminés. Néanmoins, ce critère ne suffit pas à distinguer l’obligation des devoirs à sujets déterminés. Il doit être combiné avec un second critère tiré de la source de la situation de passivité. Sous l’angle de sa source, l’obligation dérive de l’autorité seule de la loi ou de l’intervention du débiteur. La source de l’obligation permet de la distinguer des devoirs extra-légaux et des devoirs extra-juridiques. La distinction de l’obligation et du devoir est utile. À cette distinction s’attachent des intérêts pratiques dans le contentieux de la responsabilité civile et en dehors de ce contentieux. Mais, l’obligation et le devoir ne sont pas séparés par une cloison étanche. Leur distinction est caractérisée par sa souplesse et il existe des ressemblances entre les deux notions. Séparés par leur structure et par leur source, l’obligation et le devoir se rapprochent par l’objet et par le sujet. Il en résulte qu’une même personne peut être tenue d’accomplir la même prestation en vertu d’une obligation et en vertu d’un devoir. / Obligations and duties are often confused. However, their distinction is fundamental. The present essay proposes to distinguish the two concepts by drawing the criterion of distinction in the structure and the source of the situation of passivity. In terms of structure, the obligationdiffers from the duty by the existence of a determined debtor and creditor. The structure of the obligation separates it from duties that do not exist between two determined parties. Nevertheless, this first criterion is insufficient. It does not make it possible to distinguish between obligations and duties that exist between determined parties. Therefore, it must be combined with a second criterion that is drawn in the source of the situation of passivity. In terms of its source, obligations derive from the rule of law or the intervention of the debtor. The source of the obligation separates it from non-statutory duties and non-legal duties. The distinction between obligations and duties is useful. It has practical use within liability proceedings and outside such proceedings. However, the present essay does not merely highlight the differences between obligations and duties. Their distinction is flexible, in that it reveals similarities between the two concepts. Separated by their structure and their source, obligations and duties have a similar object and a similar subject. In effect, the same person may be required to accomplish the same performance under an obligation or under a duty.

This research analyses the statistical relationship between income distribution and seven taxation and government expenditure components in Namibia using data from 1996-2016. The research is aimed at creating new knowledge on the research topic because no literature exists for Namibia. The Autoregressive Distributed Lag (ARDL) cointegration technique was employed to assess the long-run relationship between the dependent and independent variables in Eviews. The research findings indicated that there is no long-run relationship between the dependent variable and independent variables. In the short-run, the research findings indicate that government expenditure on social pensions and government expenditure on education have a balancing effect on income distribution, while tax on products, corporate income tax and customs and excise duties have an unbalancing and/or worsening effect on income distribution. Based on these findings, tertiary education loans are recommended as opposed to grants to ensure sustainability of Namibia Students Financial Assistance Fund (NASFAF). In adjusting corporate and value added taxes, the government is cautioned to avoid overburdening consumers and employees through tax shifting in the form of high prices of goods and services and low wages and benefits. A tax mix, tax discrimination and a hybrid of taxation and government expenditure components are strongly recommended to achieve a balance. / Economics / M. Com. (Economics)

Acteur essentiel du droit de la santé, le patient est au cœur du système de santé français. Néanmoins, l'assurance maladie, financeur du système de santé, est très souvent éludée lorsqu'il s'agit de s'interroger sur le patient. Or, c'est la figure même du patient assuré social qui émerge du système de santé. Aussi, les articulations entre le droit de la santé et de l'assurance maladie soulèvent des questions. Par ailleurs, le patient assuré social est également titulaire de droits qui semblent avoir pour corollaire des obligations. La compréhension de l'articulation de ces droits au regard du droit de la santé et de l'assurance maladie paraît inéluctable tout comme la nécessaire recherche et qualification d'obligations. C'est ainsi une certaine vision de notre système de santé qui se dégage de la recherche de ces normes applicables. / As an essential character in the health care law, the patient is the cornerstone of the French health care system. But the French Health Insurance, which is the financial base of this system, is often ignored in the studies dedicated to the patient. Nevertheless, a real concept of an insured patient has emerged from the French health care system. Consequently, the connections between health care law and health insurance law have to be questioned. Furthermore, the rights owned by this insured patient seem to have corollary duties ; understanding the combinations between these rights under the health care law and health insurance law is unavoidable, as well as the necessary research and qualification of related duties. In the end, it appears that the research of these rules reveals a particular conception of the health care system.

Military staff are repeatedly exposed to stressful and unpleasant traumatic life events. These can cause psychological injury, leading to mental and emotional stress. The stigma of mental health problems in military settings runs deeper than in civil society. Being admitted with mental health problems while serving can be a career stopper, but at times can also be associated with cowardice or malingering. It is the primary responsibility of the military to maintain and promote high military/combat readiness among staff. The change in focus of modern military forces, such as the Botswana Defence Force (BDF), with units being deployed more often, places greater demands on troops. Such operations call for increased training exercises, planning sessions and equipment inspections. Training emphasizes discipline and integrity as the core values of the BDF. These form a foundation for healthy and successful coping strategies. The morale of employees is the starting point for measuring their wellness. Morale in the military is embedded in the fitness programs. These are biased towards military training, creating physical fitness, mental alertness and the qualities of military preparedness. The programs are normally involuntary, mandated through the commander, and form part of a soldier‘s military duties. Military recreation, morale and welfare programs were introduced as a way to provide soldiers with the opportunity to relax and rejuvenate. Recreation serves as a powerful tool for achieving an optimal experience, motivating people to change and improve their health and wellness. The problem identified for this study was that members of the BDF were exposed to situations in a military context, as well as in their personal lives, which caused stress. It was postulated that BDF members had little knowledge or the resources to utilize appropriate recreation-related coping strategies. The study aimed primarily to explore the use of sport and recreation activities in military settings as means to reduce and manage stress. To achieve this goal, it was necessary first to determine the current sport and recreation participation of BDF staff members, then to assess their existing stress levels, their overall psychological well-being, and any dysfunctional behaviours resulting from stress. On the basis of these findings, a Therapeutic Recreation Stress Management Intervention Model was proposed, designed to reduce stress and promote the psychological well-being of BDF members. A survey was carried out using a questionnaire. Descriptive statistics were used to summarize the collected data, offering a basic description of the data through frequency distributions, measures of central tendency, variances and relationships. Inferential statistics were used to draw conclusions from the data collected, giving the various factors. The results revealed that the BDF was a male-dominated institution, recruiting soldiers between the ages of 18 and 44, most of whom had some level of education. Most of the staff members came from the lower ranks and had experienced one or more deployments since being recruited into the military. The results further indicated that BDF staff members participated in sport and recreation activities, reflecting an active and healthy lifestyle, with satisfactory levels of involvement. Analysis of stress responses revealed that members experienced stress and that this was related not just to operational or non-operational military stressors but also to personal stressors resulting from their social, financial or emotional conditions. Members of the BDF did not receive the necessary social support from family members and friends to cope with these stressors. The findings on stress in relation to sport and recreation participation revealed that BDF members were intrinsically motivated to embrace healthy lifestyles which could contribute to lower levels of stress. This could even lead to a decrease in stress, supporting the literature which indicates that engaging in physical activities, as part of living a healthy lifestyle, might lead to a reduction in stress levels. The results on the stress-coping measures used by BDF members revealed that recreation activities were deliberately used to cope with stress. Although physical exercise was used as a way of coping with stress, sedentary recreation activities were more prevalent among BDF members. Positive stress-coping measures were adopted by respondents, contrary to the findings of previous studies which indicated that military staff adopted dysfunctional behaviour as a coping measure (e.g. excessive drinking) that formed part of the military culture. The stress-coping abilities of BDF members differed in terms of personal and military demographics from those of previous studies, posting a new contribution to military literature. The results further revealed that BDF members were not sufficiently skilled in coping with stress during military training. This study concluded that the Botswana Defence Force is no different from other military forces, experiencing operational and non-operational stress, as well as personal stress, which need to be addressed. Recommendations were made for further research on stress in military contexts and further guidelines were suggested to the BDF on the use of sport and recreation, together with more specific therapeutic recreation, as ways to reduce stress. A Therapeutic Recreation Stress Management Intervention Model was recommended for further testing in the BDF, as well as in other military forces. / Thesis (DPhil)--University of Pretoria, 2013. / gm2014 / Biokinetics, Sport and Leisure Sciences / unrestricted