Submitted by ÁTILA DE ANDRADE PADUA null (atiladeandradepadua@gmail.com) on 2016-03-03T21:57:07Z No. of bitstreams: 1 ÁTILA DE ANDRADE PADUA.pdf: 1437890 bytes, checksum: 7141d33f51b3ed6de79c4efbfcfe595e (MD5) / Approved for entry into archive by Ana Paula Grisoto (grisotoana@reitoria.unesp.br) on 2016-03-04T17:33:39Z (GMT) No. of bitstreams: 1 padua_aa_me_fran.pdf: 1437890 bytes, checksum: 7141d33f51b3ed6de79c4efbfcfe595e (MD5) / Made available in DSpace on 2016-03-04T17:33:39Z (GMT). No. of bitstreams: 1 padua_aa_me_fran.pdf: 1437890 bytes, checksum: 7141d33f51b3ed6de79c4efbfcfe595e (MD5) Previous issue date: 2016-02-17 / Mormente sob o influxo do princípio da “duração razoável do processo” – anexo ao compromisso em assegurar “meios que garantam a celeridade de sua tramitação” –, foi proposta a renovação do processo civil brasileiro via código, consagrando a postura contemporânea dos tribunais. Refutada a crítica abstrata ao sistema recursal brasileiro, o trabalho busca analisar as reformulações deste segmento da sistemática processual, seu propósito e condições de possibilidade da jurisdição estatal. Norteado pela teoria geral dos recursos e pela preocupação no alcance de uma metodologia pós-positivista, o trabalho adentra a discussão política e constitucional da dogmática jurídica, indagando pelo preço democrático das supressões recursais. Nesse percurso, compreendida a relevância dos institutos do sistema recursal, são colocadas em xeque propostas como a adoção de filtros, o incidente de resolução de demandas repetitivas e um modelo de precedentes à brasileira. Portanto, como pano de fundo, o trabalho pretende desnudar os limites do redimensionamento sistemático dos recursos. / Especially by the influx of the "reasonable length of the proceeding" principle – attached to the commitment to ensure "means to guarantee the speed of its proceedings" – has been proposed a renewal of the Brazilian civil procedure by a code, consecrating the contemporary posture of the courts. Once the abstract criticism of the Brazilian appeal system was refused, this dissertation analyzes the reformulations of this segment of procedural systematic, its purpose and conditions of possibility of state jurisdiction. Guided by the general theory of recourses and the concern in reaching a post-positivist methodology, the work enters the political and constitutional discussion of legal doctrine, questioning the democratic price of the procedure remedies deletions. In the middle of the rummage, understood the significance of the appeal system institutes, put into question proposals as the adoption of filters, repetitive demands resolution and a Brazilian model of precedents. Therefore, as a backdrop, the study intends to expose the limits of systematic downsizing of recourses.

The following article presents the implications about the practice of the causality principle for the determination of the income set with intention to apply the business income tax.We start considering the fact that this tax can be imposed to acquire goods known as a deductible expense of the practice, but not from those that are going to be part of the compatible cost to expropriate. Then, we make an extensive analysis about the way the Peruvian income tax law has configured the approaches of this principle and the understanding emerged from important jurisprudence cases from the members that solve problems, specially the Tax Court, when adopting a fast principle of expenses without causes.At the same time, this article describes the achievements of the rational and normality cost principles, so important for the evaluation of the performance of the principle of causality.Finally, we present some ideas about the accreditation of the cost facing and its relation to the causality principle. / El artículo analiza los alcances de la aplicación del principio de causalidad para la determinación de la renta neta imponible a efectos de aplicar el impuesto a la renta empresarial.Se parte de establecer que dicho principio es aplicable a erogaciones que sean consideradas como gasto deducible del ejercicio, mas no de aquellas que han de formar parte del costo computable de los bienes a enajenar. Luego, se realiza un extenso análisis de la manera como la ley del impuesto a la renta peruana ha configurado los alcances de este principio y el entendimiento que ha surgido en la casuística jurisprudencial de los órganos que resuelven conflictos, especialmente del Tribunal Fiscal, al acoger en la esfera del principio precitado gastos no causales.A su vez, el artículo aborda los alcances de los principios de razonabilidad y normalidad del gasto, tan necesarios para la evaluación del cumplimiento del principio de causalidad.Finalmente, se plasman unas reflexiones respecto a la acreditación de la fehaciencia del gasto y su vinculación con el principio de causalidad.

Tennessee is experiencing a budget crisis related to the dollar amount per-pupil expended on kindergarten- through 12th-grade education when compared to other states. Public schools across America are operating in a time of increased expectations. Recent legislative initiatives at both the state and federal level have created new systems of testing and performance standards that will hold schools and teachers accountable for students' achievement. Given the rapid changes that are being made, many state policymakers have noted the importance of designing better financial schemes for public schools with sufficient resources to meet the demand for better education; however, funding and accountability are difficult when creating an alignment between the two. Issues surrounding the financing of public education are complicated. Whereas a quality education is universally understood to be an essential component of students' development and social mobility, the specific policies surrounding the allocation of funds to school districts in Tennessee are complex and based on formulas that are often only understood by experts. The purpose of this qualitative study was to explore the perceptions of various school directors and administrators in both small and large systems across the state as to the best way to fund kindergarten- through 12th-grade education in a more adequate and equitable manner. Data were collected through audio-taped interviews and transcribed for inductive analysis. The participants' perceptions about their level of satisfaction of the current Basic Education Program's (BEP) funding of kindergarten- through 12th-grade education in Tennessee were very favorable. Fewer than 90% of school district officials agreed that there should be an established set of criteria that define a standard of adequacy. Because some schools need more money than others do, participants said this inability to raise sufficient revenue must be addressed through state legislation. All 20 participants stated that equity and adequacy remained a problem in the BEP and each gave suggestions and identified some areas in which to begin correcting the discrepancies. All 20 participants said that they thought the BEP was a much better funding mechanism, overall, than the old Tennessee Foundation Program (TFP) for both large and small systems.

This paper deals with a comparison between the Czech duty of due managerial care of a member of governing body of limited company and the Irish non-fiduciary duty to exercise care, skill and diligence of a director of limited company (hereinafter also referred as "duty of care"). The paper aims to find out a possible way to improve legislation of the duty of due managerial care on the basis of comparison with the duty of care. The duty of care sets the ground for the comparison, therefore the paper deals first with the Irish legal status of the duty of care, which has been recently changed by the Companies Act 2014. Despite of the codification of the directors' duties, the core of interpretation and application of the duty of care still rests in judicial decisions. Nevertheless, the change of source and statutory wording of the duty means that the substance of Re City Equitable [1925] does not represent a good law anymore. The standard of care of Re City Equitable [1925] has been replaced by the minimal objective standard based on the British judgment Re D'Jan of London [1994]. The content of the duty of care is determined on the case by case basis, but in any event it consists of conclusions of the British judgment Re Barings [1999], which has been accepted by the Irish courts in restriction...

This examination of the common law obligation of good faith in the performance and enforcement of commercial contracts in Australia seeks to achieve a number of objectives. First, to chart the historical development of the implied good faith obligation. Secondly, to identify a number of issues that remain unresolved at Australian lower court level. Thirdly, to consider five doctrinal approaches that could be adopted by the High Court when ultimately confronted by the competing claims and tensions that have proven divisive in the courts below. Fourthly, to assess each approach against three identified benchmarks. The essential thesis is that good faith should be implied, as a matter of law, in commercial contracts that are relational in nature with an additional call being made for the High Court to explicitly recognise that the underlying basis of the implied good faith obligation is the reasonable expectations of the contractual parties. This approach is the one approach that satisfies all three benchmarks and provides the most satisfactory resolution of the issues that presently bedevil the commercial good faith debate in Australia.

L’objectif de la fouille de données consiste à extraire des connaissances à partir de grandes masses de données. Les connaissances extraites peuvent prendre différentes formes. Dans ce travail, nous allons chercher à extraire des connaissances uniquement sous la forme de règles d’association positives et de règles d’association négatives. Une règle d’association négative est une règle dans laquelle la présence ainsi que l’absence d’une variable peuvent être utilisées. En considérant l’absence des variables dans l’étude, nous allons élargir la sémantique des connaissances et extraire des informations non détectables par les méthodes d’extraction de règles d’association positives. Cela va par exemple permettre aux médecins de trouver des caractéristiques qui empêchent une maladie de se déclarer, en plus de chercher des caractéristiques déclenchant une maladie. Cependant, l’ajout de la négation va entraîner différents défis. En effet, comme l’absence d’une variable est en général plus importante que la présence de ces mêmes variables, les coûts de calculs vont augmenter exponentiellement et le risque d’extraire un nombre prohibitif de règles, qui sont pour la plupart redondantes et inintéressantes, va également augmenter. Afin de remédier à ces problèmes, notre proposition, dérivée de l’algorithme de référence A priori, ne va pas se baser sur les motifs fréquents comme le font les autres méthodes. Nous définissons donc un nouveau type de motifs : les motifs raisonnablement fréquents qui vont permettre d’améliorer la qualité des règles. Nous nous appuyons également sur la mesure M G pour connaître les types de règles à extraire mais également pour supprimer des règles inintéressantes. Nous utilisons également des méta-règles nous permettant d’inférer l’intérêt d’une règle négative à partir d’une règle positive. Par ailleurs, notre algorithme va extraire un nouveau type de règles négatives qui nous semble intéressant : les règles dont la prémisse et la conclusion sont des conjonctions de motifs négatifs. Notre étude se termine par une comparaison quantitative et qualitative aux autres algorithmes d’extraction de règles d’association positives et négatives sur différentes bases de données de la littérature. Notre logiciel ARA (Association Rules Analyzer ) facilite l’analyse qualitative des algorithmes en permettant de comparer intuitivement les algorithmes et d’appliquer en post-traitement différentes mesures de qualité. Finalement, notre proposition améliore l’extraction au niveau du nombre et de la qualité des règles extraites mais également au niveau du parcours de recherche des règles. / The purpose of data mining is to extract knowledge from large amount of data. The extracted knowledge can take different forms. In this work, we will seek to extract knowledge only in the form of positive association rules and negative association rules. A negative association rule is a rule in which the presence and the absence of a variable can be used. When considering the absence of variables in the study, we will expand the semantics of knowledge and extract undetectable information by the positive association rules mining methods. This will, for example allow doctors to find characteristics that prevent disease instead of searching characteristics that cause a disease. Nevertheless, adding the negation will cause various challenges. Indeed, as the absence of a variable is usually more important than the presence of these same variables, the computational costs will increase exponentially and the risk to extract a prohibitive number of rules, which are mostly redundant and uninteresting, will also increase. In order to address these problems, our proposal, based on the famous Apriori algorithm, does not rely on frequent itemsets as other methods do. We define a new type of itemsets : the reasonably frequent itemsets which will improve the quality of the rules. We also rely on the M G measure to know which forms of rules should be mined but also to remove uninteresting rules. We also use meta-rules to allow us to infer the interest of a negative rule from a positive one. Moreover, our algorithm will extract a new type of negative rules that seems interesting : the rules for which the antecedent and the consequent are conjunctions of negative itemsets. Our study ends with a quantitative and qualitative comparison with other positive and negative association rules mining algorithms on various databases of the literature. Our software ARA (Association Rules Analyzer ) facilitates the qualitative analysis of the algorithms by allowing to compare intuitively the algorithms and to apply in post-process treatments various quality measures. Finally, our proposal improves the extraction in the number and the quality of the extracted rules but also in the rules search path.