Le terme « victime » renvoie à un état de faiblesse consécutif à une infraction. Il envahit le champ pénal, politique, social et banalise la mise en mouvement du procès pénal au point d’en dénaturer son essence même. La société se judiciarise un peu plus chaque jour et le dépôt de plainte devient un réflexe quasi naturel. Au fil des réformes, le rôle accordé à la victime sur la scène pénale donne l’opportunité de s’interroger sur l’avenir du système pénal français et sur la valeur de la sanction pénale. Avec une sur-pénalisation des conflits intersubjectifs les personnes oscillent entre victime réelle, victime instrumentalisée et victime pathologique. Dans ce contexte, une nouvelle approche du droit pénal où tous les acteurs de l’infraction seraient restaurés, où les valeurs essentielles du droit pénal seraient préservées est-elle possible ? L’enjeu se résume alors à appréhender différemment la victime d’infraction pénale et l’inscrire dans un nouveau paradigme où l’indemnisation ne représenterait pas toute sa restauration. / The term « victim » throws back to a state of weakness after a felony. It has taken over the criminal, political, social realm and standardized the commencement of the prosecution to a point where it has lost its very nature.Day after day society turns more legalistic and pressing charges against someone has become a natural reflex. The part assigned to the victim on the crime scene by the on-going reforms is the opportunity to reflect on the future of the French criminal system and the value of its criminal penalty. With this over criminalization of subjective conflicts individuals balance between real victim, exploited victim and pathological victim. In this context, is a new approach of the criminal law where all the actors will be restored and its core values preserved still possible ? The stakes boil down to apprehend the victim differently and put it into a brand new paradigm where compensation would not be the sole remedy.

Le sujet par son intitulé "la sanction professionnelle en droit pénal des affaires" évoque à chacun l'idée que la sanction professionnelle serait la sanction applicable en droit pénal des affaires. En effet, par correspondance des termes utilisés, on comprend logiquement que le sujet concerne « le droit pénal des affaires » et plus spécifiquement une sanction qui lui serait potentiellement réservée : « la sanction professionnelle ». Or, paradoxalement, les liens entre ces différents termes ne sont pas clairement définis par le Droit. A ce stade, seul un lien intuitif les relie. Notre démarche a alors été de confronter cette inspiration de départ au droit positif et d'en révéler toutes ses particularités. Ainsi, la sanction professionnelle a dû être conceptualisée d'abord par une analyse empirique de la notion que nous avons traduite dans une dualité d'objectif, puis par une analyse théorique de celle-ci révélée dans une unité de fondement. Finalement, l'effort de conceptualisation s'est révélé utile non seulement à celui qui cherche à élaborer une théorie générale de la sanction mais également à celui qui envisage une dépénalisation du droit pénal des affaires / The subject evokes the idea that professional sanction is the sanction applicable tobusiness criminal law. Indeed, in accordance with the terms used, one should logicallyunderstand that the subject concerns “business criminal law” and more specifically a sanction that would potentially apply to it, namely “professional sanction”. Paradoxically, however, the links between the different terms are not clearly defined by law. At this stage, only an intuitive link connects them. Our approach has therefore been to confront this intuition, our starting point, with current law and to expose all its particularities. Thus professional sanction needed first to be conceptualized with an empirical analysis of the notion that we have translated into a dual objective, then with a theoretical analysis revealed in a single base. Eventually, this attempt to conceptualize has proved useful not only to those who try to elaborate a general theory of sanction, but also to those who are studying the possibility of a decriminalization of business criminal law.

A teoria tradicional sobre o poder identifica a violência do Estado como sendo a manifestação última do poder político, chegando mesmo a encontrar na demonstração de força física a essência do poder. Esta relação repercute na teoria do Estado definindo-o, não sem bases históricas, como monopólio dos instrumentos de violência. Já para o direito, a identificação entre poder e violência leva a uma sobrevaloração da sanção na atribuição de juridicidade à norma. Ainda que não de modo pioneiro, Hannah Arendt e Niklas Luhmann definiram o poder em oposição à violência, ainda que a ela relacionado. Esta similaritude na descrição do poder como oposto à violência leva a indagações acerca da compatibilidade entre as reflexões políticas de Arendt e as observações sociológicas de Luhmann. Este trabalho realiza uma comparação entre as obras dos dois autores no que diz respeito à relação entre poder e violência dentro do Estado de Direito. Para tanto, o estudo parte da premissa de que é possível a uma teoria do Estado aplicar tanto Arendt, quanto Luhmann a seus próprios conceitos. A distinção de posições, se interna ou externa à política, permite que uma assimetria entre as obras seja estabelecida e, deste modo, viabiliza a comparação. O trabalho conclui pela compatibilidade dos autores devido à semelhança entre os conceitos de ação e comunicação, entretanto, reconhece que o conceito de poder de Arendt é muito mais amplo do que aquele de Luhmann. Por fim, este trabalho propõe possíveis pontos de partida para novas abordagens da política e do direito que reúnam características dos dois autores analisados. / The traditional theory of power identifies State violence as the ultimate expression of political power, to the point of perceiving in the demonstration of physical strength the essence of power. The liaison between political commands and violent attitudes reaches the definition of State itself, establishing it, not without any Historical grounds, as the monopoly of instruments of force. In Law the relation between power and violence leads to overestimating the role of sanction in define a norm as lawful. Even though not as pioneers, Hannah Arendt and Niklas Luhmann defined power as opposite to violence, yet connected. Such similarities induce the question of the possibility of combining both theoretical approaches. This essay compares the works of the authors regarding the bearing of power and violence under the rule of law. As premise, this essay adopts the assumption that it is indeed possible for a theory of State to develop both Arendts and Luhmanns concepts as its own. Different theoretical positions inside and outside polity allow the creation of an asymmetry, which enables the comparison. This essay reaches the conclusion favorable to the compatibility of the authors, due to the similarity of both the concept of action and that of communication. Nonetheless, it recognizes that Arendts concept of power is much broader than Luhmanns. Finally, this essay suggests new approaches to political and legal theories that may pursuit the theoretical path of any or both the authors in comparison.

O presente trabalho teve por finalidade dissertar sobre o tema das normas jurídicas tributárias sancionadoras, estudo elaborado sob a perspectiva da teoria geral do direito. Isto porque, apesar da recente proliferação das previsões sancionatórias com gênese no descumprimento direito ou indireto de normas jurídicas tributárias, são escassos os trabalhos científicos aprofundados a tratar do tema. Poucas investigações lhe definem um conceito, discorrem sobre sua estrutura enquanto homogeneidade sintática, estabelecem limites objetivos à sua imputação aos contribuintes ou se voltam a propor repartições do tema em categorias de estudo, entre outras das tarefas a que se dedicaria uma pesquisa generalizante. Desta forma, esta dissertação objetivou organizar e sistematizar os estudos científicos sobre o tema de forma coerente e harmônica, aprofundando-os naquilo que possível. Para tal, após definir seu conceito, delimitando o objeto das pesquisas, cuidou do histórico, das finalidades e dos veículos introdutores destas normas, providências respectivamente necessárias a apontar quais foram as suas origens histórico-normativas e qual foi seu percurso evolutivo, a que finalidades mediata e imediata se prestam e quais são os instrumentos capazes de veicularem suas previsões gerais e abstratas e individuais e concretas no repertório do ordenamento jurídico. Em sequência, tratou-se de classificar as sanções que elas veiculam, identificando as características comuns que possibilitam agrupá-las para fins didáticos de pesquisa, para depois expor em detalhes suas espécies mais recorrentes. O momento seguinte foi dedicado a definir a regra-matriz de incidência destas normas, investigação necessária à compreensão de sua homogeneidade sintática. E, por fim, tratou-se dos limites à instituição e à aplicação destas normas, cuidando da heterogeneidade semântica destas normas ao fornecer subsídios ao legislador e ao aplicador do Direito nos seus respectivos labores de criá-las e de positivá-las, finalizando-se o trabalho pelas derradeiras conclusões. / This paper aims to study and discuss the issue of punitive tax legal standards, a study commissioned by the prospect of General Theory of Law. Despite the recent proliferation of sanctioning forecasts with its genesis in the right tax or indirect breach of legal rules, there are few scientific studies to address the issue in-depth. Only few investigations will define a concept, discuss about its structure as syntactic homogeneity, set goals to its limits or charging taxpayers turn to propose allocations of topic categories in the study, among other tasks to which they devote one generalizing research. In this way, this thesis aimed to organize and systematize the scientific studies on the subject in a coherent and harmonious way, deepening them as much as possible. To this end, after defining the concept and the object of this research, this paper took care of the historic, of the purposes and of the vehicles responsible for introducing the legal standards, measures that were necessary to, respectively, point out which were its historical-normative origins and its evolutionary path, and, also, which were its mediate and immediate purposes and the instruments capable to transmit its abstract and general and also specific and concrete previsions in the repertoire of legal forecasts. In sequence, the penalties transmitted by these standards were classified, making possible for the identification of common characteristics that enable the allocation of these standards in groups for educational research purposes, and then spell out in detail their most frequent species. The next moment was dedicated to define the main rule of incidence of these standards, necessary investigation for the understanding of its syntactic homogeneity investigation. Finally, this paper took care of the limits to the institution and implementation of these standards by providing subsidies to the legislator and to the enforcer of law for their respective labors of creation and positivization of these standards, ending this work with the conclusions.

O objetivo desta dissertação é demonstrar que a responsabilidade civil aquiliana, no ordenamento jurídico brasileiro, tem como pressuposto fundamental a causação de dano injusto. Esse objetivo justifica-se porque existem posições doutrinárias, conhecidas como direito de danos, que defendem a desnecessidade do dano injusto para que seja deflagrada a estrutura de responsabilização civil. Analisam-se, para tanto, a estrutura e a finalidade da responsabilidade civil, bem como o seu enquadramento no sistema jurídico brasileiro. / The aim of this dissertation is to show that the non-contractual civil liability in the Brazilian legal order has as a fundamental presupposition the causation of the unfair damage. This aim is justifiable because there are doctrinaire opinion, known as damage law, that advocate the unnecessariness of the unfair damage to be triggered the structure of civil liability. It analyzes, therefore, the structure and the goal of the civil liability, as well as its fitting into the Brazilian legal system.

1 Abstract This diploma thesis deals with the analysis of the issue of sanctioning of legal persons as well as with selected aspects of criminal liability of legal persons. The main reason why I chose this topic is my deep interest in analyzing the discussed issues together with the evaluation of the current state of the Act No. 418/2011 Coll., On Criminal Liability of Legal Persons and the Proceedings against them, and on the basis of this evaluation to submit proposals for improvement. At the beginning of this work, the reader will find a presentation of the basic structure, along with an outline of the main goals of the thesis, and then it will be divided into five basic chapters. The first chapter defines the basic concepts of criminal liability of legal persons related to their sanctioning. There is a theoretical definition of a legal person due to the absence of a definition of this term in czech criminal law. After defining the theoretical basis of criminal liability of legal persons, the development of this institute is outlined, together with the question of sanctioning the legal persons that are primarily involved in this work. The second chapter focuses on the development of criminal liability of legal persons. Due to the fact that origin of the criminal liability of legal persons is in the...

Made available in DSpace on 2016-04-26T20:20:35Z (GMT). No. of bitstreams: 1 Jose Renato Pereira de Deus.pdf: 563844 bytes, checksum: f9d9b789f12e42325065aa423c555493 (MD5) Previous issue date: 2011-10-26 / The thesis for the Master s degree conclusion aims at analyzing tax immunities, especially the unconditional immunity and the introductory vehicles of instrumental duties to taxpayers granted with immunity, giving as example the immunity of paper for printing, regulated by the Normative Instruction no. 976/2009. In order to do so, we delimited our reference system to knowledge and language, since we believe that language is responsible for strengthening not only the world around us, but also the legal reality, where there are no objects outside the language boundaries. Tax immunity was defined as a set of legal rules that establish through a forbidden deontic modality that government and tax agencies come to issue rules levying taxes. We then focused on the range of immunity rule, its relation with rules of instrumental duties, its application, and the distinction between exemption and non-levy. The method used is dogmatic while the technique is analytical hermeneutics, seeking to position the work within the doctrinal line called logicosemantic constructivism / A dissertação apresentada para conclusão do mestrado em Direito tem como objeto a análise as imunidades tributárias, em especial no tema da imunidade incondicionada e o veículo introdutor dos deveres instrumentais aos contribuintes beneficiados pela imunidade, dando como exemplo a imunidade do papel destinado a sua impressão, regulamentado pela Instrução Normativa nº 976/2009. Para isto, demarcamos o nosso sistema de referência no conhecimento e linguagem, isto porque, estamos certos que a linguagem é responsável em edificar, não só o mundo circundante, com a própria realidade jurídica, donde não se admite a existência de objetos fora dos limites linguísticos. Definimos imunidade tributária, como um conjunto de normas jurídica de estrutura que estabelecem por meio de um modal deôntico proibido, que os entes tributantes venham a expedirem regras instituidoras de tributos. Feito isto, focalizamos a questão do alcance da norma de imunidade, sua relação com as normas de deveres instrumentais; seu campo de atuação e sua distinção entre isenção e não incidência. O método adotado é o dogmático, e a técnica a hermenêutica analítica, procurando deixar o trabalho situado na linha doutrinária denominada consctrutivismo lógico-semântico

A teoria tradicional sobre o poder identifica a violência do Estado como sendo a manifestação última do poder político, chegando mesmo a encontrar na demonstração de força física a essência do poder. Esta relação repercute na teoria do Estado definindo-o, não sem bases históricas, como monopólio dos instrumentos de violência. Já para o direito, a identificação entre poder e violência leva a uma sobrevaloração da sanção na atribuição de juridicidade à norma. Ainda que não de modo pioneiro, Hannah Arendt e Niklas Luhmann definiram o poder em oposição à violência, ainda que a ela relacionado. Esta similaritude na descrição do poder como oposto à violência leva a indagações acerca da compatibilidade entre as reflexões políticas de Arendt e as observações sociológicas de Luhmann. Este trabalho realiza uma comparação entre as obras dos dois autores no que diz respeito à relação entre poder e violência dentro do Estado de Direito. Para tanto, o estudo parte da premissa de que é possível a uma teoria do Estado aplicar tanto Arendt, quanto Luhmann a seus próprios conceitos. A distinção de posições, se interna ou externa à política, permite que uma assimetria entre as obras seja estabelecida e, deste modo, viabiliza a comparação. O trabalho conclui pela compatibilidade dos autores devido à semelhança entre os conceitos de ação e comunicação, entretanto, reconhece que o conceito de poder de Arendt é muito mais amplo do que aquele de Luhmann. Por fim, este trabalho propõe possíveis pontos de partida para novas abordagens da política e do direito que reúnam características dos dois autores analisados. / The traditional theory of power identifies State violence as the ultimate expression of political power, to the point of perceiving in the demonstration of physical strength the essence of power. The liaison between political commands and violent attitudes reaches the definition of State itself, establishing it, not without any Historical grounds, as the monopoly of instruments of force. In Law the relation between power and violence leads to overestimating the role of sanction in define a norm as lawful. Even though not as pioneers, Hannah Arendt and Niklas Luhmann defined power as opposite to violence, yet connected. Such similarities induce the question of the possibility of combining both theoretical approaches. This essay compares the works of the authors regarding the bearing of power and violence under the rule of law. As premise, this essay adopts the assumption that it is indeed possible for a theory of State to develop both Arendts and Luhmanns concepts as its own. Different theoretical positions inside and outside polity allow the creation of an asymmetry, which enables the comparison. This essay reaches the conclusion favorable to the compatibility of the authors, due to the similarity of both the concept of action and that of communication. Nonetheless, it recognizes that Arendts concept of power is much broader than Luhmanns. Finally, this essay suggests new approaches to political and legal theories that may pursuit the theoretical path of any or both the authors in comparison.

Syfte: Syftet med studien är att förklara hur mängden hållbarhetsinformation företag ger ut påverkas när hållbarhetsrapportering är obligatorisk. Metod: Denna studie har utgått från en kvantitativ metod med ett positivistiskt synsätt och en deduktiv ansats. Vi har samlat in data med hjälp av innehållsanalys och sekundäranalys som sedan har analyserats med hjälp av deskriptiv statistik, Pearsons korrelationskoefficient och multipel linjär regressionsanalys. Slutsats: I denna studie har vi kommit fram till att införande av obligatorisk hållbarhetsrapportering leder till att företag rapporterar större mängd hållbarhetsinformation, som vi förklarar med hjälp av tvingande isomorfism. Bidrag: I denna studie bekräftar vi tidigare studier som menar att hållbarhetsinformation påverkas av reformer. Vi bekräftar även att tvingande isomorfism kan vara en anledning till varför företag rapporterar större mängd efter en reform. Vårt praktiska bidrag är att reformer kan vara ett effektivt sätt att få företag att rapportera större mängd hållbarhetsinformation. Förslag till vidare forskning: Vårt förslag till vidare forskning är att observera specifikt hur sanktioner påverkar mängden hållbarhetsinformation. Vi anser även att det skulle vara av intresse att i framtiden undersöka om ökningen i mängd hållbarhetsinformation är permanent eller om det enbart är en tillfällighet. / Aim: The aim of this study is to explain how the quantity of sustainability information companies issue is affected when sustainability reporting is mandatory. Method: This study is based on a quantitative method with a positivistic view and applies a deductible research effort. The data in this study have been collected through a content analysis and secondary analysis. To analyze the data we have used descriptive statistics, Pearson's correlation and multiple linear regression analysis. Conclusion: In this study we have come to the conclusion that the introduction of mandatory sustainability reporting leads to companies reporting more sustainability information, which we explain by means of coercive isomorphism. Contribution: In this study we confirm previous studies which conclude that sustainability disclosure is affected by sustainability reforms. We also confirm that coercive isomorphism may be a reason why companies report more after a reform. Our practical contribution is that reforms can be an effective way of getting companies to report more sustainability information. Suggestion for further research: Suggestion for further research is to study more specific how the sanction affect the quantity of sustainability information firms report. We would also suggest to research if the increase in sustainability information is temporary or permanent.

Chapter 1 shows that there is a negative relationship observed between sanctions and civil liberties in the target country, which is driven by how exposed the target country's trade was to the sanctioning countries. Using a fixed panel regression covering 160 countries from 1972-2005, it is found that import exposure to the sanctioning countries drives this negative relationship, with every percentage point of import exposure reducing the inverted FHI freedom score by 0.165 points. This implies that restricting imports to a country that promotes an oppressive response by the targeted government. Chapter 2 examines whether countries change their trade patterns in response to economic sanction threats in addition to imposed sanctions. Using a bilateral gravity panel dataset covering 180 countries from 1950-2005 I find that imposed sanctions cause a very significant 55.43% increase in purchases from third party suppliers or a smaller 49.78% increase in sales to third party buyers during sanction events. Sanction threats cause a 42.05% increase in purchases from third party suppliers, and a 42.76% increase in sales to third party buyers, all significant at the 1% level. I conclude that both imposed sanctions and sanction threats lead to a significant increase in trade with third party countries, preempting and subverting sanction regimes. Chapter 3 studies whether there is evidence of cheating during sanction events by examining the difference in reporting for exports in the selling country versus imports in the buying country. A systematic change in reporting behavior is detected, with the log difference of reported exports minus reported imports increasing 7.46% in the case of exporter imposed sanctions, and decreasing 9.86% in the case importer imposed sanctions. This is consistent with the theory that firms in the sanctioning countries face harsher penalties for being caught compared to the targeted countries.