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Com este trabalho estuda-se a responsabilidade tributária, de início como impõe o Código Tributário Nacional - Lei 5.172, de 25 de outubro de 1966 -, mais, especialmente o inciso III do artigo 135 deste diploma legal e sua influência perante o inciso V do artigo 4 da Lei de Execução Fiscal Lei 6.830, de 22 de setembro de 1980 que, de forma generalizada, não especifica e nem individualiza as situações em que cada sujeito passivo é visto como responsável pelo débito fiscal. O ponto de partida de todo o trabalho é o aprofundamento do estudo da matéria responsabilidade, com uma proposta de nova visão do seu estudo perante o direito e, assim, havendo necessidade estudando-se o tributo como forma legal de imposição de obrigação e como ele, a formação do crédito tributário e sua discussão dentro do processo administrativo tributário, para se chegar à formação do título extrajudicial, com a responsabilidade pessoal do terceiro, sócio, administrador ou gerente pela prática de ação ou omissão contrária a lei, estatuto ou com excesso de poder que tenha sido a causa da falta de cumprimento de obrigação tributária, plenamente determinada inscrição na dívida ativa do Ente Tributante -, e, assim, fazer a execução do débito de acordo com a Lei de Execução Fiscal. Por fim, a conclusão de que: A responsabilidade pessoal dos mandatários, prepostos e empregados pelos créditos correspondentes a obrigações tributárias, resultantes de atos praticados com excesso de poderes ou infração de lei, contrato social ou estatutos devem ser apuradas de forma subjetiva, através do processo administrativo fiscal, respeitando-se o direito constitucional do devido processo legal, seja judicial ou administrativo, da ampla defesa e do contraditório / With this work it will be looked to study the beginning tax liability, as it imposes the Internal revenue code - Law 5,172, of 25 of October of 1966 -, more, especially interpolated proposition III of article 135 of this statute and its influence before interpolated proposition V of the article 4 of the Law of Tax foreclosure - Law 6,830, of 22 of September of 1980 - that, of generalized form, does not specify and nor individualiza the situations where each passive citizen is seen as responsible by the tax debit. The starting point of all the work is the deepening of the study of the substance responsibility, with a proposal of new vision and proposal of its study before the right and, thus, it becomes necessary to study the tribute as legal form of obligation imposition and as, the formation of the credit tributary and its quarrel inside of the administrative proceeding tributary, to arrive the formation of the extrajudicial heading, with the responsibility staff of the partner, administrator or controlling for practical of action or the contrary omission the law, statute or with power excess that it has been the cause of lacks of obligation fulfilment tax, fully determined - registration in the active debt of the Tributante Being -, and, thus, to make the execution of the debit in accordance with the Law of Tax foreclosure . Finally, the conclusion of that: The responsibility staff of the agent chief executives, chairmen and used by the corresponding credits the obligations taxes, resultants of acts practised with excess of being able or infraction of law, social contract or subjective statutes must be refined of form, through the fiscal administrative proceeding, respecting the constitucional law of due process of law, either judicial or administrative, of legal defense and the contradictory

In this paper, we investigate how third mission strategies relate to changing legitimacy of universities. The work is based on a literature review and a case study of the largest business university in the EU (WU Vienna). First, we describe relevant trends and pressures for higher education institutions towards responsibility, accountability, and third mission. Second, we introduce the case in order to substantiate these trends, driven also by Austrian politics and international networks, some of them also emerging with a more socially oriented mission. Finally, we discuss isomorphic trends in higher education.

Este estudo dedica-se a compreender a responsabilidade social e política da Universidade na contemporaneidade diante dos desafios que lhe são postos. O foco da investigação apreende a responsabilidade da Universidade na atividade da pesquisa. Trabalhamos a responsabilidade social e política entendida como o cuidado com o outro e com o mundo. Estudamos o caso dos professorespesquisadores, líderes de grupos de pesquisa da área de Ciências Humanas/Educação da Universidade do Estado do Mato Grosso Campus Sinop/MT. Objetivamos conhecer e compreender as percepções destes sujeitos sobre a concepção de responsabilidade social e política da Universidade a fim de analisar como essa concepção perpassa nas suas atividades de pesquisa. Utilizamos como fontes de informação a entrevista semiestruturada e os documentos da Instituição. Nos procedimentos da análise trabalhamos com os dados na perspectiva metodológica da análise textual discursiva como um processo integrado composto pelas dimensões do aprender, comunicar e interferir no discurso. O movimento sugere, a partir da leitura do texto, a unitarização de informações, a categorização, a construção de metatextos e por fim, os textos interpretativos. Como categorias interpretativas foram discutidas: política de pesquisa, grupo de pesquisadores, socialização do conhecimento, crise, interesse público e pertencimento. A partir dessa pesquisa, podemos dizer que para os sujeitos da investigação, a responsabilidade social e política da Universidade e essa responsabilidade na atividade da pesquisa tem sido o compromisso com o local e com a realidade para conhecê-la, compreendê-la e provocar possibilidades. Esse procedimento se dá via pesquisa, que exerce nesse instante sua função social e política dando retorno à comunidade provocando mudança na qualidade de vida dos cidadãos. O papel da pesquisa é conhecer a realidade de maneira sistemática, organizada e planejada para poder conscientemente interferir nela como ciência edificante e socialmente relevante. Contudo, conforme evidenciado, inúmeras são as dificuldades do professor-pesquisador quanto aos aspectos operacionais da atividade da pesquisa. A instituição ainda não possui uma política de pesquisa clara e estável que inclua financiamento e garantias de estabilidade para a realização das atividades da pesquisa e tem privilegiado determinadas áreas do saber em detrimento de outras. Consideramos que os professores-pesquisadores podem contribuir com a potencialização da Universidade com responsabilidade social e política à medida que são valorizados, incentivados profissionalmente e na realização das suas pesquisas com condições concretas que garantam o custeio das necessidades básicas para a efetivação do seu trabalho. Também potencializam a construção de uma Universidade pautada no cuidado com o outro e com o mundo quando se inserem na sociedade através dos grupos de pesquisa, interdisciplinares, heterogêneos, formados pelos diferentes componentes, o que auxilia um olhar global sobre a realidade e possibilita articulações em setores da sociedade considerados instâncias democráticas do Estado. / This study aims to comprehend the social and political responsibility of the contemporaneous university according to imposed challenges. The focus of this investigation is the research activity as well as its social and political responsibility considering it as a care for the other and for the world. It was studied a group of teachers-researchers, group leaders of research on Human/Education Science from the State University of Mato Grosso Campus Sinop/MT. It was aimed to know and understand the individuals’ perceptions on the conception of social and political responsibility of the University to analyze how it crosses the research activity. It was used a semi structured interview and some institutional documents as search of information. The analyses procedure adopted textual discourse analyses methodology as an integrated process composed by the dimensions of learning, communicating and interfering on the discourse. It suggests since the text reading to join information, categorize, build metatexts and then make interpretations. The discussed categories were the following: research politics, researcher groups, knowledge socialization, crises, public interest and belonging. Since the research we may say that for the investigated subjects, the social and political responsibility of the university is being a compromise with the local and its reality to know, to understand and provoke possibilities. The role of the research is to know the reality in a systematic, organized and planned way to be able to interfere on it as a constructive and social relevant science. However, it was evidenced several teachers-researchers difficulties according to some operational aspects of the research activity. The institution does not have a clear and stable research politics that includes financials and guarantees to make research, besides it still privileges some fields of knowledge and not others. Therefore, this study considers that teachers-researchers may contribute to reinforce the university with social and political responsibilities as they are valorized, professionally recognized and with concrete conditions to guarantee their basic necessities to work. They also reinforce the construction of a university which cares for the other and the world, when inserted in the society through groups of interdisciplinary, heterogenic research, formed by different components, that provide a global look on the reality and articulates inside a society sector considered democratic.

Corporate Social Responsibility (CSR) handlar om hur företag kan ta ansvar för det samhälle som de verkar inom och innefattar såväl miljöansvar som socialt ansvar. Det är ett högaktuellt ämne som diskuterats länge, men som fick fart under 50-talet. Som ett resultat av diskussionen har trycket på att företag ska bedriva ett CSR-arbete ökat från såväl kunderna och konsumenterna som från andra intressenter som påverkas av företagets arbete. För att hantera de ökande förväntningarna kan företag implementera CSR i deras affärsmodell.Syftet med studien är därför att skapa förståelse för hur CSR kan implementeras i ett företags affärsmodell. För att uppfylla syftet har en kvalitativ studie utförts. Den empiriska datan samlades in genom telefonintervjuer hos ett företag som ligger i framkant med sitt CSR-arbete. Den teoretiska referensramen syftar till att skapa förståelse för de aspekter av CSR som är särskilt relevanta för ett företags affärsmodell. Den teoretiska referensramen täcker miljö- och samhällsansvar, kommunikationsstrategier, CSR-initiativ, intressenter, CSR-kommunikation, konkurrensfördelar samt motivationsfaktorer. För att ett företag ska kunna implementera CSR i sin affärsmodell krävs ett noga genomtänkt arbete inom samtliga delar av företagets affärsmodell. I ingen av affärsmodellens beståndsdelar får CSR-aspekten ignoreras, eftersom CSR-arbetet bör vara integrerat i samtliga delar av affärsmodellen. Detta innebär inte att företaget inte kan välja att lägga mer fokus på specifika delar av affärsmodellen. Företaget bör däremot känna till att det kan uppstå problem om en del av affärsmodellen är alltför bristfällig, eftersom alla delar av affärsmodellen hör ihop. Ett företag bör dessutom ha en god kommunikation med deras intressenter och resten av marknaden, ta ansvar för samhället och miljön, känna till deras konkurrensfördelar och kontinuerligt arbeta med olika CSR-initiativ. / Corporate Social Responsibility (CSR) is about companies and their responsibilities towards the society in which they operate. The term covers societal- as well as environmental responsibilities, which are topics that have been discussed for a long time, especially since the 50’s. As a result of the discussion, consumers, customers and other stakeholders have increased their expectations on corporate responsibilities. To better cope with the increasing expectations, a company can implement CSR into their business model. This led to the purpose of the paper, which is to create an understanding of how CSR can be implemented into a company's business model. To fulfill the purpose, a qualitative research has been conducted. The empirical data was gathered through phone interviews and the interviewed company was chosen for being known for their CSR. The chosen theoretical framework covers aspects that are considered to be connected to the components of a business model. The theoretical framework covers societal- and environmental responsibilities, communication strategies, CSR-initiatives, CSR-communication, competitive advantages and motivational factors. A company needs to dedicate a considerable amount of time into evaluating and deciding on how to implement CSR into each component of their business-model. None of the components of a company's business model can be left out from the CSR work that the company wishes to conduct. If one component is inadequate, the whole company can be affected since all the components are well connected. However, the company can still decide on which parts of the business-model they want to put emphasis on. The company should have a good communication with their stakeholders and the rest of the market, take responsibility for the society and the environment, know their competitive advantages and continuously work with different CSR-initiatives.

Este estudo dedica-se a compreender a responsabilidade social e política da Universidade na contemporaneidade diante dos desafios que lhe são postos. O foco da investigação apreende a responsabilidade da Universidade na atividade da pesquisa. Trabalhamos a responsabilidade social e política entendida como o cuidado com o outro e com o mundo. Estudamos o caso dos professorespesquisadores, líderes de grupos de pesquisa da área de Ciências Humanas/Educação da Universidade do Estado do Mato Grosso Campus Sinop/MT. Objetivamos conhecer e compreender as percepções destes sujeitos sobre a concepção de responsabilidade social e política da Universidade a fim de analisar como essa concepção perpassa nas suas atividades de pesquisa. Utilizamos como fontes de informação a entrevista semiestruturada e os documentos da Instituição. Nos procedimentos da análise trabalhamos com os dados na perspectiva metodológica da análise textual discursiva como um processo integrado composto pelas dimensões do aprender, comunicar e interferir no discurso. O movimento sugere, a partir da leitura do texto, a unitarização de informações, a categorização, a construção de metatextos e por fim, os textos interpretativos. Como categorias interpretativas foram discutidas: política de pesquisa, grupo de pesquisadores, socialização do conhecimento, crise, interesse público e pertencimento. A partir dessa pesquisa, podemos dizer que para os sujeitos da investigação, a responsabilidade social e política da Universidade e essa responsabilidade na atividade da pesquisa tem sido o compromisso com o local e com a realidade para conhecê-la, compreendê-la e provocar possibilidades. Esse procedimento se dá via pesquisa, que exerce nesse instante sua função social e política dando retorno à comunidade provocando mudança na qualidade de vida dos cidadãos. O papel da pesquisa é conhecer a realidade de maneira sistemática, organizada e planejada para poder conscientemente interferir nela como ciência edificante e socialmente relevante. Contudo, conforme evidenciado, inúmeras são as dificuldades do professor-pesquisador quanto aos aspectos operacionais da atividade da pesquisa. A instituição ainda não possui uma política de pesquisa clara e estável que inclua financiamento e garantias de estabilidade para a realização das atividades da pesquisa e tem privilegiado determinadas áreas do saber em detrimento de outras. Consideramos que os professores-pesquisadores podem contribuir com a potencialização da Universidade com responsabilidade social e política à medida que são valorizados, incentivados profissionalmente e na realização das suas pesquisas com condições concretas que garantam o custeio das necessidades básicas para a efetivação do seu trabalho. Também potencializam a construção de uma Universidade pautada no cuidado com o outro e com o mundo quando se inserem na sociedade através dos grupos de pesquisa, interdisciplinares, heterogêneos, formados pelos diferentes componentes, o que auxilia um olhar global sobre a realidade e possibilita articulações em setores da sociedade considerados instâncias democráticas do Estado. / This study aims to comprehend the social and political responsibility of the contemporaneous university according to imposed challenges. The focus of this investigation is the research activity as well as its social and political responsibility considering it as a care for the other and for the world. It was studied a group of teachers-researchers, group leaders of research on Human/Education Science from the State University of Mato Grosso Campus Sinop/MT. It was aimed to know and understand the individuals’ perceptions on the conception of social and political responsibility of the University to analyze how it crosses the research activity. It was used a semi structured interview and some institutional documents as search of information. The analyses procedure adopted textual discourse analyses methodology as an integrated process composed by the dimensions of learning, communicating and interfering on the discourse. It suggests since the text reading to join information, categorize, build metatexts and then make interpretations. The discussed categories were the following: research politics, researcher groups, knowledge socialization, crises, public interest and belonging. Since the research we may say that for the investigated subjects, the social and political responsibility of the university is being a compromise with the local and its reality to know, to understand and provoke possibilities. The role of the research is to know the reality in a systematic, organized and planned way to be able to interfere on it as a constructive and social relevant science. However, it was evidenced several teachers-researchers difficulties according to some operational aspects of the research activity. The institution does not have a clear and stable research politics that includes financials and guarantees to make research, besides it still privileges some fields of knowledge and not others. Therefore, this study considers that teachers-researchers may contribute to reinforce the university with social and political responsibilities as they are valorized, professionally recognized and with concrete conditions to guarantee their basic necessities to work. They also reinforce the construction of a university which cares for the other and the world, when inserted in the society through groups of interdisciplinary, heterogenic research, formed by different components, that provide a global look on the reality and articulates inside a society sector considered democratic.

M.Com. (Business Management ) / The primary objective of the research was to investigate what business expects from its Corporate Social Responsibility (CSR) contribution to education, with the secondary objectives being the establishment of a sustainable partnership, and the solicitation of more funding to attain the strategic goals of the Education Department. To achieve these objectives, research was conducted with the research population consisting of 15 targeted companies. The sample comprised of CSR practitioners from the respective companies. Out of the 15 companies targeted, only 12 responded. A survey was utilised to collect the data, and the completion of the questionnaires was followed by in–depth interviews for clarity where necessary. The findings revealed six major expectations by business from its CSR contributions to education, namely: 1. Delivery of quality education 2. The need to form partnerships 3.Sustainability 4.Skills development 5. Leadership 6. Measurement, evaluation and reporting. It was also established that the six aspects identified by the participating companies were not only critical for CSR, but were also pivotal for the transformation of education, socio-economic development, and for the return of investment in the form of human capital.

M.Ed. (Psychology of Education) / Please refer to full text to view abstract

The Operating Room (OR) is a clinical context in which interprofessional teams surgically intervene with the intention of improving the health of the patients they care for. Despite this, surgery is high risk, invasive and often volatile. The reality is that some patients die in the OR, an outcome which violates the care intention of the clinicians who work there. Using the narrative paradigm, this study explores the stories interprofessional team members shared about caring for patients who died intraoperatively. To appreciate the cultural climate in which these stories were rooted, a literature review of OR culture and theoretical analysis of master narratives was conducted. Using individual interviews, six perioperative clinicians were invited to share their stories: two Registered Nurses, one Registered Practical Nurse, two Surgeons and one Anesthetist. Two analytic approaches were used to authentically capture participant narratives: a narrative thematic approach and structural analysis. The structural analysis revealed the types of stories told—tragedies, romances, comedies and satires—while the thematic perspective elucidated participants’ experiences of intraoperative death and their interpretation of the impact of these experiences. These findings illustrated unique perspectives of intraoperative death, illuminating features which enhanced or deteriorated the experiences for clinicians and their teams. Examining results in tandem with master narratives highlighted prevalent cultural discourses which are held in tension by the clinicians who perpetuate them. Exploring these intersecting elements provides insight into implications for nursing practice, research, education and policy, with particular attention to interprofessional dynamics, staff support, and promoting a culture of resilience.

M.Ed. (Educational Psychology) / The dynamic and rapidly changing society of the R.S.A. has brought about such urgent requirements/need for change in the teaching profession that the present adult image has been subjected to scrutiny. This image calls for urgent analysis and evaluation so that the problems which surround education can really be addressed. This study has formed part of a project in which an analysis and description of "Adulthood" has been made. This could give direction for education in the R. S. A. The aim of this empirical investigation was explicitly directed at the importance of the different pre-identified facets in the evaluation of adulthood namely responsibility, moral and religious values, labour-orientation and self-sufficiency, responsibility towards fellow human beings, self-concept (image) and self acceptance, time orientation, citizen expectations and duties, family responsibility, perspective of future and family planning conservation as well as the economic demands and financial management and duties. This specific examination concerns the sense of responsibility as a facet of adulthood. As a result of sense of responsibility being such a complex concept, the investigator was compelled to select certain aspects and the importance thereof in an empirical manner. These aspects of the sense of responsibility were examined and are as follows : liability, integrity, conscientiousness, trustworthiness, loyalty, liberty and self-control. After the theoretical basis of the sense of responsibility was established, the research subject used in the examination was stipulated and the development of the empirical examination was stated. The following conclusion could be drawn from these statistics : regardless of the independent differences ego sex, language, qualifications, vocations, lecturers, age, permanent homes, religious ties, marital status, children and income, few differences in the view points of the respondents with regard to the importance of the sense of responsibility as a facet of adulthood occurred. The differences in the perception of adulthood which appeared were between the different sexes; qualification groups and religious groups (Christians and those with no religious ties) were statistically indistinct and thus did not influence the perception of the sense of responsibility. The analysis of the empirical information reveals that the sense of responsibility and more specifically the essence thereof namely: the human ability of trustworthiness, honesty, sincerity as well as responsibility, were viewed as important by all respondents. The aspects regarded as very important were: trustworthiness, integrity and conscientiousness. Through this, those approaching adulthood can be prepared to play their role in life so that they can eventually be well-adjusted, happy adults in the new R.S.A.