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61	A delimitação das cláusulas pétreas tributárias e financeiras na Constituição de 1988 / Entrenchment clauses of brazilian constitution in tax law Gustavo da Gama Vital de Oliveira 27 March 2012 (has links) Marinha do Brasil / O texto constitucional brasileiro de 1988 sofreu diversas alterações em matéria tributária e financeira. Praticamente todas as emendas constitucionais tiveram sua constitucionalidade questionada em razão de alegadas violações aos limites materiais do poder de reforma constitucional. O presente trabalho procura delinear alguns parâmetros para a construção de contornos mais precisos dos limites do poder de reforma constitucional em matéria tributária e financeira. A delimitação de tais parâmetros de reforma, além de contribuir para o exercício da jurisdição constitucional na análise da constitucionalidade das emendas constitucionais, permite que sejam mais bem delineadas quais as decisões fundamentais que a Constituição adotou na seara financeira e tributária, relacionadas ao federalismo, aos direitos fundamentais e à separação de poderes. / This study aims to analyze the constitutional amendments and to examine the limitations to which they are submitted in tax and public finance law. Constitutional changes are necessary as means of preservation and conservation of the Constitution. Constitutional norms are not to be considered perfect but are yet in a constant state of mutual interaction with reality. The obtained results with the research enables us to evaluate the limitations that are imposed to constitutional amendments, the binding orders of the Constitutional Court, the prohibition of abolition of perpetual clauses, as the prohibition retreating to fundamental rights, federalism and separation of powers. Cláusulas pétreas Emendas constitucionais Direito financeiro Direito tributário Federalismo Direitos fundamentais Separação de poderes Judicial review Constitutional amendments Brasilian tax and public finance law Federalism, Fundamental rights Separation of powers DIREITO PUBLICO
62	Komplexná analýza požívaných výnosových vzťahov u dlhopisov / Comprehensive study of yield in bond analysis Krajčíková, Lucia January 2015 (has links) This thesis covers detailed analysis of bond pricing function. It focuses on connections between mathematical definitions and financial practice and it points out advantages and drawbacks of currently used function. Well known properties of this function are extended to negative internal rate of return values. This topic is further discussed with internal rate of return polynomial equations solving. Taylor series approximation is also shown regarding duration and convexity of bonds.
63	[pt] A MARIOLOGIA À LUZ DA ICONOGRAFIA: ABORDAGEM HISTÓRICO-TEOLÓGICA DOS DOGMAS MARIANOS POR MEIO DA REPRESENTAÇÃO ICONOGRÁFICA DE MARIA AO LONGO DOS SÉCULOS / [en] MARIOLOGY IN THE LIGHT OF ICONOGRAPHY: HISTORICAL-THEOLOGICAL APPROACH OF THE MARY DOGMAS THROUGH THE ICONOGRAPHIC REPRESENTATION OF MARY OVER THE CENTURIES DIEGGO FERREIRA BENTO 03 November 2022 (has links) [pt] A presente pesquisa é uma abordagem dos aspectos históricos e teológicos da compreensão atual dos dogmas marianos, por meio de algumas representações de Maria presentes na iconografia cristã. Trata-se de um diálogo entre a arte e o pensamento dogmático mariano. Aborda sistematicamente temas sobre o desenvolvimento da mariologia, mais especificamente dos seus dogmas no decorrer dos séculos, correlacionando-os pedagógica e reflexivamente à luz da iconografia cristã. Os dogmas são essenciais na compreensão acerca da pessoa de Maria. Pela iconografia, Teologia em cores, é possível apresentar temas centrais do pensamento dogmático mariano. Este trabalho também busca mostrar a vivência dos dogmas de Maria por meio da piedade popular latino-americana e brasileira, observando a possibilidade do conhecimento que há na interação entre Teologia e Arte. / [en] This research is an approach to the historical and theological aspects of the current understanding of the Marian dogmas, through some representations of Mary present in Christian iconography. It is a dialogue between art and marian dogmatic thinking. Systematically addresses themes about the development of mariology, more specifically of the Marian dogmas during the centuries, correlating them pedagogical and reflexively in the light of Christian iconography. Dogmas are essential in understanding about the person of Mary. By iconography, color theology, it is possible to present central themes of the Marian dogmatic thinking. This work also seeks to show the experience of the dogmas of Mary through Latin American and Brazilian popular piety, trying to show the possibility of knowledge that there is in the interaction between theology and art. [pt] ARTE SACRA [pt] PIEDADE POPULAR [pt] ASSUNCAO [pt] IMACULADA CONCEICAO [pt] VIRGINDADE PERPETUA [pt] MATERNIDADE DIVINA [pt] ICONES DE MARIA [pt] ICONOGRAFIA [pt] MARIOLOGIA [en] SACRED ART [en] POPULAR PIETY [en] ASUNCION [en] IMMACULATE CONCEPTION [en] PERPETUAL VIRGINITY [en] DIVINE MATERNITY [en] ICONS OF MARY [en] ICONOGRAPHY [en] MARIOLOGY
64	Medžiagų ir produkcijos apskaita ir auditas / Accounting and Audit of Materials and Production Strazdienė, Daiva 26 May 2005 (has links) Research object: stocks. Research subject: accounting and audit. Research aim: to investigate the main problems of stocks accounting and audit and to give suggestions that can help to improve stocks accounting and audit. Objectives: 1)To analyze the peculiarities of stocks and production accounting and audit; 2)To carry out an empirical research of stocks and production accounting and audit; 3)To define and analyze the main problems of stocks and production accounting and audit; 4)To formulate conclusions and suggestions in order to develop the field of stocks accounting and audit; Research methods: logical analysis, synthesis, comparison, questionnaire survey and description. In the process of investigation there were analyzed theory and practice of stocks accounting and audit, investigated the main problems of stocks accounting and audit and also given suggestions that can help to solve investigated problems. Economics Grynoji galimo realizavimo vertė Inventorizacija Specific identification LIFO FIFO Inventory LIFO metodas Produkcija Tikroji vertė weighted average Savikaina Production enterprise FIFO metodas Fair value Periodiškai apskaitomų atsargų būdas Production Cost price Medžiagos Auditas Audit Įkainojimas Net realizable value Perpetual inventory system Stocks Gamybinė įmonė Konkrečių kainų metodas Periodic inventory system Evaluation Vidutinių kainų metodas Nuolat apskaitomų atsargų būdas
65	Το ηθικό, το νόμιμο, το πολιτικό : θεμελιώσεις και διακρίσεις, ανεξαρτησία και σύνδεση της ηθικής, του δικαίου και της πολιτικής, με βάση τη Θεωρία του Δικαίου του Καντ και σε προβολή προς τις θεωρίες δικαίου του νομικού θετικισμού / The ethical, the rightful, the political Χατζηνάσου, Ευθυμία 04 May 2011 (has links) Στην εργασία παρουσιάζεται η Θεωρία Δικαίου του Καντ, σε συνδυασμό με την Ηθική και Πολιτική Φιλοσοφία του φιλοσόφου προκειμένου να αναδειχθεί η κοινή θεμελίωσή τους στον ηθικό νόμο που ενυπάρχει στον ανθρώπινο Λόγο και ελευθερία.. Η σύνδεση πολιτικής, δικαίου και ηθικής διατυπώνεται ρητά από τον Καντ, και επίσης υπό την ανάλυση του σύγχρονου φιλοσοφικού στοχασμού (Τίμμονς, Βίλλασεκ, ΜακΝτάουελ) τεκμηριώνεται η ανεξάλειπτη ηθική διάσταση εντός του δικαίου και της πολιτικής μέσα από την πραγμάτευση των σύγχρονων αντιλήψεων, όπως η περιγραφικότητας, η εξωτερικότητα και η επιτακτικότητα, και μέσα από την απόρριψη των επιμέρους θέσεων της ανεξαρτησίας και της εξωτερικότητας του δικαίου. / In this paper, the Kant’s Doctrine of Right is presented in combination with his Moral and Political Philosophy, in order to display; their common foundation on the moral law that prevails on the human Reason and freedom. Kant has explicitly expressed the connection between politics, law and morality, and additionally in the modern philosophical thought (Timmons, Willaschek, McDowell) the ineffaceable moral dimension of right and politics is validated through the modern concepts of descriptivity, externality and prescreptivity, by the refutation of Independence and Externality Theses. Ηθική φιλοσοφία Πολιτική φιλοσοφία Φιλοσοφία δικαίου Εμμάνουελ Καντ Μεταφυσική των ηθών Αιώνια ειρήνη Νομικός θετικισμός Αυστηρό δίκαιο Ασαφές δίκαιο Θετικό δίκαιο 170 Moral philosophy Political philosophy Doctrine of right Immanuel Kant Critique of practical reason Metaphysics of morals Perpetual peace Legal positivism Strict right Ambiguous right Positive law Categorical imperative
66	Určení hodnoty věcných břemen stavby na cizím pozemku a přechodu nebo přejezdu přes pozemek jiného vlastníka / Determination of the Value of Easements for Construction on Land Owned by Another Individual and Crossing or Passage across Another Owner's Land Kuhrová, Kristýna January 2011 (has links) The diploma thesis is aimed on course of the easements in perspective of a forencis engineer. First chapter specifies the legal regulation of the easements, its division, the causes of its constitution, modification and termination. General description of easements’ assessment methodology ensued, the definition of the particular types of prices and values and purposes of evaluation of the easements alike. In the proposal part is the theoretical analysis used on two actual cases of easements, specifically the right to crossing another owner's land and the right of construction on land owned by another individual.
67	Stanovení hodnoty nemovitostí zatížené věcným břemenem / Value Determination of Properties Burdened with Easements Fojtík, Zdeněk January 2012 (has links) The thesis deals with the determination of real estate value easements established in favour of constructions transport infrastructure. The aim is determination of real estate value in an current price and official price. In connection with the established easement it is substantiate the devaluation of the real estate related with the occurrence of the easement. In the first part the thesis I deal with the forensic engineering, real estate market, easements and with their valuation. In the project part there is concretely solved valuation of real estate loaded with the easement.
68	Právní úprava a způsoby oceňování věcných břemen / Legislation and Valuation of Easements Adámek, Tomáš January 2012 (has links) My diploma thesis deals with the problems of easements put on buildings in the Czech Republic. The whole work is divided into the text part and the draft part. In the text part there are the common concepts going together with valuation in general, methods of the valuation. Next, there is a legislation of easements, methods and processes of easements and getting the value. Based on the knowledge gained in the text part, in the introduction of the draft part there is a valuation of the family house, including the whole equipment. On this family house there are three easements, including the easement of the free accommodation in one part of this house, the easement of the limitation of the construction activities, easement of the location of the mail box on the family house. The house and easements are valuated either for the taxes or for selling the building. At the end there is the final value of the building with easements, conclusion and recommendation for similar cases.
69	Stanovení hodnoty věcného břemene průchodu a průjezdu / Determining the value of rights-of-way Valentová, Renata January 2013 (has links) The subject of this thesis is to determine the value of the easement of way over the land of another owner. The value of the easement will be established for an indefinite period, the duration of 20 years and for the life of the creditor. It will be calculated current price and official price. The theoretical part is concentrated on clarifying the concept of an easement, the possibility of the constitution, termination and changes, hereinafter referred to problems of valuation of the easement. In the project part is solved the specific passage in terms of benefits warrantee and losses liable party.
70	Ocenění bytu zatíženého služebností / Valuation of a flat loaded by easement Matoušková, Martina January 2015 (has links) This assignment concentrates on the problematics of encumbrance. It is about the flat ministry encumbrance in a family house. The job is split into two parts, written and suggested. The written part analyses general notions which are found in the pricing of the property’s belongings. Next, there are stated methods to pricing the property’s belongings. The next chapters are dealing with the legislation of eternal encumbrance, the procedures and the ways of their pricing. The second part, suggested, contains the pricing itself. The property’s belonging is priced in two methods. One of the methods to pricing is value regulations; the second method prices by the regular value. First, the whole family house is priced with all its’ accessories, on the principal of half basis ownership and the given area of the flats, we can consider the value of the priced flat at the same value as half of a family house. Next, the encumbrance itself is priced. The age of the authorised is considered in one group of 30 years and the second group of 80 years. The following step is deducting the value of the eternal encumbrance. From these given final results, we state the chosen price of the flat including taxing purposes. At the conclusion of the done job, evaluation and recommendation is done for pricing similar cases.

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