La ville de Semarang est une des villes côtières indonésiennes vulnérables aux risques hydrologiques. Elle a été menacée par les inondations depuis plusieurs siècles. Cette menace a été aggravée par le phénomène de rob – expression locale qui désigne une inondation survenant lors d’une haute marée – en particulier dans la zone côtière, depuis la fin des années 1980, en liaison avec le processus d’industrialisation qui influe sur la croissance urbaine. Les acteurs urbains, de l’époque du gouvernement néerlandais à celle du gouvernement actuel, ont élaboré de nombreux projets pour améliorer les capacités du système urbain et réduire le risque hydrologique ; en témoigne le développement du réseau de canaux et du système du polder. Cependant, le risque hydrologique demeure une menace pour la ville. Les faiblesses du système urbain pour la réduction du risque hydrologique augmentent la vulnérabilité des communautés face aux risques hydrologiques. Ainsi les communautés côtières sont souvent menacées par le risque du rob dans la vie quotidienne. Cette situation les encourage à mettre en œuvre des efforts d'auto-assistance, individuelle et collective, basés sur leurs perceptions et leurs initiatives, afin de réduire l’impact des risques hydrologiques sur leurs territoires (habitats). Ces efforts sont effectués à la fois de manière routinière et temporaire. Les communautés utilisent des moyens modestes qui dépendent de leurs capacités économiques; ces façons déterminent un mode d'adaptation qui influence le processus de résilience urbaine. Cette recherche a pour objet de comprendre les formes de la résilience à l'échelle locale (communautés et quartiers) ; elle vise également à appréhender les interactions entre les échelles du contexte local et celles du contexte urbain global qui interviennent dans le processus de résilience. Cette dernière reflète les capacités du système urbain qui comporte à la fois les systèmes technique et institutionnel, et les capacités des communautés à s'adapter aux risques. La résilience urbaine est liée aux initiatives des acteurs pour réduire les impacts des inondations durant les évènements (avant, pendant et après), afin de minimiser la vulnérabilité urbaine, et aussi pour apprendre de leurs expériences acquises lors des inondations précédentes afin de développer la durabilité urbaine. L’approche est pluridisciplinaire, à l’interface entre le génie urbain, la recherche architecturale et urbaine, et la sociologie. La compréhension de la résilience urbaine face aux inondations permet une connaissance globale des interactions entre les actions des institutions urbaines et celles des communautés. Le résultat de cette recherche révèle que les communautés côtières de la ville de Semarang ont la capacité de développer des formes de résilience grâce à leurs efforts d'auto-assistance, en liaison ou non avec les autres acteurs impliqués dans le processus. Cependant, le système urbain et le système institutionnel apparaissent comme nécessaires pour développer la résilience à l'échelle urbaine, et aussi la prévention des conflits communautaires et des inégalités urbaines relatives aux actions d'auto-assistance et d'adaptation / La ville de Semarang est une des villes côtières indonésiennes vulnérables aux risques hydrologiques. Elle a été menacée par les inondations depuis plusieurs siècles. Cette menace a été aggravée par le phénomène de rob – expression locale qui désigne une inondation survenant lors d’une haute marée – en particulier dans la zone côtière, depuis la fin des années 1980, en liaison avec le processus d’industrialisation qui influe sur la croissance urbaine. Les acteurs urbains, de l’époque du gouvernement néerlandais à celle du gouvernement actuel, ont élaboré de nombreux projets pour améliorer les capacités du système urbain et réduire le risque hydrologique ; en témoigne le développement du réseau de canaux et du système du polder. Cependant, le risque hydrologique demeure une menace pour la ville. Les faiblesses du système urbain pour la réduction du risque hydrologique augmentent la vulnérabilité des communautés face aux risques hydrologiques. Ainsi les communautés côtières sont souvent menacées par le risque du rob dans la vie quotidienne. Cette situation les encourage à mettre en œuvre des efforts d'auto-assistance, individuelle et collective, basés sur leurs perceptions et leurs initiatives, afin de réduire l’impact des risques hydrologiques sur leurs territoires (habitats). Ces efforts sont effectués à la fois de manière routinière et temporaire. Les communautés utilisent des moyens modestes qui dépendent de leurs capacités économiques; ces façons déterminent un mode d'adaptation qui influence le processus de résilience urbaine.Cette recherche a pour objet de comprendre les formes de la résilience à l'échelle locale (communautés et quartiers) ; elle vise également à appréhender les interactions entre les échelles du contexte local et celles du contexte urbain global qui interviennent dans le processus de résilience. Cette dernière reflète les capacités du système urbain qui comporte à la fois les systèmes technique et institutionnel, et les capacités des communautés à s'adapter aux risques. La résilience urbaine est liée aux initiatives des acteurs pour réduire les impacts des inondations durant les évènements (avant, pendant et après), afin de minimiser la vulnérabilité urbaine, et aussi pour apprendre de leurs expériences acquises lors des inondations précédentes afin de développer la durabilité urbaine.L’approche est pluridisciplinaire, à l’interface entre le génie urbain, la recherche architecturale et urbaine, et la sociologie. La compréhension de la résilience urbaine face aux inondations permet une connaissance globale des interactions entre les actions des institutions urbaines et celles des communautés. Le résultat de cette recherche révèle que les communautés côtières de la ville de Semarang ont la capacité de développer des formes de résilience grâce à leurs efforts d'auto-assistance, en liaison ou non avec les autres acteurs impliqués dans le processus. Cependant, le système urbain et le système institutionnel apparaissent comme nécessaires pour développer la résilience à l'échelle urbaine, et aussi la prévention des conflits communautaires et des inégalités urbaines relatives aux actions d'auto-assistance et d'adaptation.Mots clés: résilience, capacités d'adaptation, risque d’inondation, ville côtière.

Background: Corporate Social Responsibility (CSR) is a strategic tool for Swedish companies that promotes long-term success and competitiveness via transparency and ethical behaviour. While the EU emphasises on human rights across the world, ISO 26000:2010 provides non-certified guidance for organisations seeking sustainability. Despite substantial CSR research, there is a lack of knowledge of its role in building trust and generating effective social contributions. Purpose: This research intends to investigate the complex interaction between Corporate Social Responsibility (CSR) activities, trust-building, and effective social contribution in the context of contemporary corporate practices. This study seeks to evaluate how CSR efforts might create stakeholder trust while addressing the growing societal concerns caused by fast development. This study examines how Swedish companies integrate CSR into their operations to achieve both social and financial value. Method: A qualitative study was conducted utilising a constructivist approach and an interpretivist philosophy. Furthermore, the methodology used a purposive sampling technique followed by snowballing to provide a wide range of sustainability experts.  Secondary data was gathered through semi-structured interviews and analysed using the Gioia method, which classified the data as first-order and second-order themes, and third-order aggregate dimensions. Conclusion: The study created a seven-step framework for effective social contribution and highlighted the significance of an integrated framework for analysing CSR benefits. Finally, the study shows how CSR builds trust by making effective social contributions and defines it by saying that a social contribution is effective when it aligns with the company's objectives, management, and skill set.

Tesis por compendio / There is a consensus nowadays that the economic, environmental and social considerations in a country's development are needed to achieve sustainability. In the area of construction, agendas have been advanced to promote sustainable development that takes the life cycle of a project into consideration. Nevertheless, it is clear that the fundamental limitation of sustainability is that it tends to concentrate on the biophysical and economic considerations of the built environment without paying sufficient attention to the social aspects. Not including the social aspects early on affects a society's short and long-term infrastructure development. Since the impacts on society are multidimensional, a representation that evaluates the social aspects must be also. The assessment of the social aspects and quality of life go beyond the quantitative aspects. Indeed, the results of an evaluation are just as significant as the participatory legitimacy of its process. In this sense, multicriteria decision-making methods are an alternative that optimally represent the multidimensional and participatory assessment of the social aspects. However, social sustainability in the evaluation of infrastructures has not been adequately addressed to date. In this light, the social dimension in the assessment of infrastructures requires a review and new approaches in the decision-making in the early phases of a project's development. All this leads to the proposal of the general aim of the study as follows: To assess the social sustainability of infrastructures by integrating it into the decision-making. This general aim is split into different specific objectives that seek to explore the areas for improvement in the treatment of social sustainability. From this point, methodologies are proposed to estimate the contribution to social sustainability through multicriteria infrastructure assessment. The scope of this investigation focuses on the assessment of civil engineering infrastructures in the formulation, feasibility and planning stages as well as consideration of multiple social aspects. The document presented is composed of six complementary articles (three already published and three others in the review process in scientific journals). In general, for the development of the research goals the studies use different techniques: a Delphi panel of experts, an analytic hierarchy process (AHP), utility theory, stochastic systems, multi-objective methods and Bayesian reasoning techniques. The research has been applied to different international contexts. The social criteria were contextualized in the life cycle of Chilean infrastructures. An active learning method about sustainability was applied in a graduate course in Spain with international students. Additionally, two methods to estimate short and long-term social contribution were implemented on road infrastructures in El Salvador. From the results of the investigation, methods have been proposed to address the social dimension in the multicriteria assessment of civil infrastructures and integrate it into the decision-making process. The proposals arose from an exploration of the needs to improve the multicriteria methods to assess social sustainability. Thus, integrated treatments are put forward to strengthen the social dimension in the sustainability assessment process. This study contributes the tools that support public entities responsible for land-use planning and the prioritization of infrastructures to strengthen the decision-making processes. / Hoy en día existe un consenso por el cual las consideraciones económicas, ambientales y sociales en el desarrollo de los países constituyen dimensiones necesarias para alcanzar la sostenibilidad. En el ámbito de la construcción se han impulsado agendas que promueven el desarrollo sostenible considerando el ciclo de vida de los proyectos. Sin embargo, se reconoce que la limitación fundamental de la sostenibilidad, es que tiende a centrarse en las consideraciones biofísicas y económicas del entorno construido; sin prestar la suficiente atención a los aspectos sociales. La no consideración temprana de los aspectos sociales afecta al desarrollo de la infraestructura en la sociedad a corto y largo plazo. Dado que los impactos sobre la sociedad son multidimensionales, una representación que evalúe los aspectos sociales también debe serlo. La valoración de los aspectos sociales y la calidad de vida superan los aspectos cuantitativos. En efecto, los resultados de una evaluación son igual de trascedentes que la legitimidad participativa de su proceso. En este sentido los métodos de toma de decisiones multicriterio constituyen una alternativa que representa de un modo óptimo la evaluación multidimensional y participativa de los aspectos sociales. Con todo, la sostenibilidad social en la evaluación de infraestructuras no ha sido adecuadamente tratada hasta este momento. A la vista de estos antecedentes, la dimensión social en la evaluación de las infraestructuras requiere una revisión y nuevos enfoques en la toma de decisión en las fases tempranas del desarrollo del proyecto. Todo ello conduce a plantear el objetivo general de la investigación de la siguiente forma: Evaluar la sostenibilidad social de las infraestructuras integrándola en la toma de decisiones. Este objetivo general se desglosa en diferentes objetivos específicos que buscan explorar las áreas de mejora en el tratamiento de la sostenibilidad social. A partir de este punto, se proponen metodologías para estimar la contribución a la sostenibilidad social a través de la evaluación multicriterio de infraestructuras. El alcance de la investigación se concentra en la evaluación de infraestructuras de ingeniería civil en las etapas de formulación, factibilidad y planificación; y la consideración de múltiples aspectos sociales. El documento presentado se compone por seis artículos complementarios (tres de ellos ya publicados y otros tres en proceso de revisión en revistas científicas). En general para el desarrollo de los objetivos de la investigación los estudios utilizan diferentes técnicas: panel de expertos Delphi, el Proceso Analítico Jerárquico (AHP), la teoría de la utilidad, sistemas estocásticos, métodos multiobjetivo y las técnicas de razonamiento Bayesiano. La investigación se ha aplicado a distintos contextos internacionales. La contextualización de los criterios sociales en el ciclo de vida se implementó en infraestructuras chilenas. Se aplicó un método de aprendizaje activo de la sostenibilidad en un curso de posgrado en España con estudiantes internacionales. Por su parte, dos métodos de estimación de la contribución social, a corto y largo plazo, en infraestructuras viarias se implementaron en El Salvador. A partir de los resultados de la investigación se han propuesto métodos para tratar la dimensión social en la evaluación multicriterio de infraestructuras civiles e integrarla en el proceso de toma de decisión. Las propuestas han surgido a partir de una exploración de las necesidades de mejora de los métodos multicriterio para evaluar la sostenibilidad social. De esta forma se proponen tratamientos integrados para fortalecer la dimensión social en el proceso de evaluación de la sostenibilidad. Esta investigación aporta las herramientas que respaldan a los organismos públicos encargados de la planificación territorial y de la priorización de infraestructuras para apoyar los procesos de t / Hui en dia hi ha un consens pel qual les consideracions econòmiques, ambientals i socials en el desenrrollament dels països constitueixen dimensions necessàries per a aconseguir la sostenibilitat. En l'àmbit de la construcció s'han impulsat agendes que promouen el desenvolupament sostenible considerant el seu cicle de vida. No obstant això, es reconeix que la limitació fonamental de la sostenibilitat, és que tendix a centrar-se en les consideracions biofísiques i econòmiques de l'entorn construït; sense prestar la suficient atenció als aspectes socials. La no consideració primerenca dels aspectes socials afecta el desenrollament de l'infraestructura a la societat a curt i llarg termini. Atès que els impactes sobre la societat són multidimensionals, una representació que evalue els aspectes socials també ha de ser-ho. La valoració dels aspectes socials i la qualitat de vida superen els aspectes quantitatius. En efecte, els resultats d'una evaluació són igual de transcendents que la legitimitat participativa del seu procés. En este sentit els mètodes de presa de decisions multicriteri constituïxen una alternativa que representa d'una manera òptima l'evaluació multidimensional i participativa dels aspectes socials. Amb tot, la sostenibilitat social en l'evaluació d'infraestructures no ha segut adequadament tractada fins ara. A la vista d'estos antecedents, la dimensió social en l'evaluació de les infraestructures requerix una revisió i plantejar nous enfocaments en la presa de decisió en les fases primerenques del desenrrollament del projecte. Tot això conduïx a plantejar l'objectiu general de la investigació de la següent manera: Evaluar la sostenibilitat social de les infraestructures integrant-la en la presa de decisions. Est objectiu general es desglossa en diferents objectius específics que busquen explorar les àrees de millora en el tractament de la sostenibilitat social. A partir d'est punt, es proposen metodologies per estimar la contribució a la sostenibilitat social a través de l'evaluació multicriteri d'infraestructures. L'abast de la investigació es concentra en l'evaluació d'infraestructures d'enginyeria civil en les etapes de formulació, factibilitat i planificació; i la consideració de múltiples aspectes socials. El document presentat es compon de sis articles complementaris (tres d'ells ja publicats i tres més en procés de revisió en revistes científiques). En general per al desenrrollament dels objectius de la investigació els estudis utilitzen diferents tècniques: panell d'experts Delphi, el Procés Analític Jeràrquic (AHP), la teoria de la utilitat, sistemes estocàstics, mètodes multiobjectiu i les tècniques de raonament Bayesià. L'investigació s'ha aplicat a diferents contextos internacionals. La contextualització dels criteris socials en el cicle de vida es va implementar en infraestructures xilenes. Es va aplicar un mètode d'aprenentatge actiu de la sostenibilitat en un curs de postgrau a Espanya amb estudiants internacionals. Per altra banda, es van implementar dos mètodes d'estimació de la contribució social, a curt i llarg terme, en infraestructures viàries a El Salvador. A partir dels resultats de la investigació s'han proposat mètodes per tractar la dimensió social en l'avaluació multicriteri d'infraestructures civils i integrar-la en el procés de presa de decisió. Les propostes han sorgit a partir d'una exploració de les necessitats de millora dels mètodes multicriteri per a evaluar la sostenibilitat social. D'esta manera es proposen tractaments integrats per a enfortir la dimensió social en el procés d'evaluació de la sostenibilitat. Esta investigació aporta les ferramentes que donen suport als organismes públics encarregats de la planificació territorial i de la priorització d'infraestructures per recolzar els processos de presa de decisió. / Sierra Varela, LA. (2017). EVALUACIÓN MULTICRITERIO DE LA SOSTENIBILIDAD SOCIAL PARA EL DESARROLLO DE INFRAESTRUCTURAS [Tesis doctoral]. Universitat Politècnica de València. https://doi.org/10.4995/Thesis/10251/91849 / Compendio

Antecedentes: el Fenómeno de El Niño Costero azota la costa norte del Perú de forma cíclica y el año 2017 tuvo consecuencias catastróficas para la región. Un grupo de jóvenes soldados de servicio militar voluntario entre 18 y 24 años participaron en los rescates de la zona en Piura, dando muestras humanitarias más allá de su deber. Esto se denomina sentido de aportación. Objetivo: Explorar las manifestaciones del sentido de aportación en los voluntarios castrenses que participaron en labores de rescate del “FEN Costero” en Piura en marzo del 2017. Método: se desarrolló un estudio con enfoque cualitativo y diseño fenomenológico hermenéutico. Participaron 6 miembros del servicio que fueron parte del evento. La técnica de recolección de información fue entrevista a profundidad. Resultados: los hallazgos se organizaron en 4 dimensiones: 1) Sentido de utilidad subjetiva, 2) Sentido de propósito, 3) Sentido de vinculación al trabajo y 4) Aporte social. Conclusiones: el sentido de aportación se manifestó en todos los voluntarios con algunos matices, debe entenderse como una característica que se posee en potencia y que se moldea por la experiencia. / Background: The El Niño Costero Phenomenon hits the northern coast of Peru in a cyclically and the year 2017 had catastrophic consequences for the region. A group of young soldiers of voluntary military service between 18 and 24 years old participated in the rescues in Piura, giving humanitarian samples beyond their duty. This is called a sense of contribution. Objective: explore the manifestations of the sense of contribution in the military volunteers who participated in the rescue work of the "FEN Costero" in Piura in March 2017. Method: a study was developed with a qualitative approach and hermeneutical phenomenological design. There were 6 participants who were serving the event. The information gathering technique was an in-depth interview. Results: the findings were organized in 4 dimensions: 1) Sense of subjective utility, 2) Sense of purpose, 3) Sense of connection to work and 4) Social contribution. Conclusions: the sense of contribution was manifested in all the volunteers with some nuances, it should be understood as a characteristic that is potentially possessed and, at the same time, shaped by experience. / Tesis

Made available in DSpace on 2016-04-26T20:25:04Z (GMT). No. of bitstreams: 1 DIR - Celso Eduardo L A Carvalho.pdf: 486410 bytes, checksum: acca71d44cc98659ac3a08476c319308 (MD5) Previous issue date: 2006-10-31 / Starting out with the syntactic dimension of the language and supported in the juridical-philosophical thought from Professors Lourival Vilanova and Paulo de Barros Carvalho, this work seeks analyze the structure of the juridical tax norm that supports collecting the social contribution due by the employee assessed on the credits resulting from judicial conviction, with emphasis on the temporal element of the respective juridical tax fact, placing it in confrontation with the understanding pronounced by the Superior Labor Court, through Statement 368 / Partindo da dimensão sintática da linguagem e apoiado no pensamento jurídico-filosófico dos Professores Lourival Vilanova e Paulo de Barros Carvalho, este trabalho busca analisar a estrutura da norma jurídica tributária que ampara a cobrança da contribuição social devida pelo empregado incidente sobre os créditos resultantes de condenação judicial, com ênfase ao elemento temporal do respectivo fato jurídico tributário, colocando-a em confronto com o entendimento proferido pelo Tribunal Superior do Trabalho, através do Enunciado 368

Made available in DSpace on 2016-04-26T20:28:05Z (GMT). No. of bitstreams: 1 Fernanda Ramos Pazello.pdf: 1344435 bytes, checksum: e5981d340e20dea197bfd23d5664c1d4 (MD5) Previous issue date: 2008-10-16 / This work looks into the extent of tax immunity relating to social contribution on export income, and also addresses the meaning and extent of tax exemption of Tax on Services of any Kind ( ISS ) levied on service exports. This paper is divided into five distinct chapters. The first chapter delimits the matter under study and its importance, and sets out the premises that will be pivotal to delve into this subject. In this chapter, we will thus analyze some aspects relating to the levels of tax competence outlined in the Brazilian constitutional system, nota-bly the allocation of jurisdiction among political entities; classification of taxes into distinct types; the characteristics of social contributions; the limits of appellate au-thorities; and the role of supplementary law. We shall then turn to the concept of extra-fiscal policy (extrafiscalidade) and its influence on the principles under the Constitutional Taxation System. Subsequen-tly, we will address two tax institutions relating to tax reduction, namely, tax immu-nity and exemption, delving into the interpretation of immunity and exemption rules. We will then delimit the concept of export transactions, analyzing their taxation in Brazil and defining the purpose attributed by the Constitutional System to export transactions. Finally, we will build critical and scientific views on two issues under scru-tiny, concluding that (i) immunity to export income also extends to the Social Contri-bution on Profits ( CSL ), Provisional Contribution on Financial Transactions ( CPMF ), positive exchange variations from export income and sales to the Manaus Free Trade Zone ( ZFM ); and (ii) the ISS exemption rule reaches the services whose results (namely, benefit) were earned by the foreign taker / O presente trabalho busca analisar a abrangência da imunidade tributária das contribuições sociais sobre as receitas decorrentes de exportação, bem como o senti-do e o alcance da isenção tributária do Imposto Sobre Serviço de Qualquer Natureza ( ISS ) sobre a exportação de serviços. O trabalho compõe-se de cinco capítulos distintos. Inicialmente, cuida-se de delimitar o tema e demonstrar a importância do seu estudo, bem como estabelecer as premissas necessárias para o aprofundamento da discussão. Assim, nos dedicamos à análise de alguns aspectos relacionados às competências tributárias traçadas no Sis-tema Constitucional Brasileiro, mais especificamente à repartição de competências entre os entes políticos, à classificação dos tributos em espécies, às características das contribuições sociais, aos limites do poder reformador e à função da lei complemen-tar. Em seguida, tratamos da acepção de extrafiscalidade e analisamos sua influ-ência sobre os princípios informadores do Sistema Constitucional Tributário. Após, abordamos dois institutos tributários ligados à desoneração tributária, quais sejam: a imunidade e a isenção, aprimorando o estudo sobre a interpretação das normas imu-nizantes e isentivas. Posteriormente, delimitamos o conceito de operação de exporta-ção, examinamos sua tributação no Brasil e definimos qual é a finalidade atribuída pelo Sistema Constitucional às operações de exportação. Por fim, desenvolvemos uma visão crítica e científica dos dois temas que nos propomos a estudar, para concluir que (i) a imunidade das receitas decorrentes de exportação abrange também a Contribuição Social sobre o Lucro ( CSL ), a Contribu-ição Provisória sobre Movimentação Financeira ( CPMF ), a variação cambial ativa decorrente de receita de exportação e as vendas efetuadas à Zona Franca de Manaus ( ZFM ); e (ii) a norma isentiva do ISS alcança os serviços cujo resultado (entenda-se benefício) foi auferido por tomador estrangeiro

Made available in DSpace on 2016-04-26T20:28:15Z (GMT). No. of bitstreams: 1 Ageu Libonati Junior.pdf: 939635 bytes, checksum: 6528ab3c986bd8fca76dacec9b6d0734 (MD5) Previous issue date: 2008-11-17 / The aim of this work is to study the passive submission of the social contribution named Education Wage, currently predicted on the article 212, § 5.º, of the 1988 s Federal Constitution. The study analyses the norms of that contribution, since it appeared in the 1934 s Federal Constitution until its current form, with the objective to show that exists a legislature s clear intention to specify the passive subject of this tax. To prepare a concept of company, from the analysis of our Federal Constitution, having as a main objective its systematic interpretation, also considering its linguistics system that, produced by the Constituent Assembly, brings about messages to the whole society. Then, the correct interpretation of company, as it is in the Federal Constitution, reveals the potentials taxpayers of that social contribution, which must be respected when the legislature turn on that concept. This work demonstrates that our Supreme Court, despite several jurisprudence precedents, did not face the question about the concept of company, once they judged that the laws 9.424/96 e 9.766/98 are according to our Constitution. Therefore, the correct way to broach the education wage s passive submission deserves special attention and is the target of this study / O presente trabalho tem por desígnio o estudo da sujeição passiva da contribuição social denominada salário-educação, atualmente prevista no art. 212, § 5.º da Constituição Federal de 1988. O estudo faz análise das proposições normativas desta contribuição, desde o seu aparecimento na Constituição Federal de 1934 até os moldes atuais, procurando demonstrar que há uma clara intenção do legislador constitucional em determinar precisamente o sujeito passivo deste tributo. Elaborar um conceito de empresa, a partir da análise da própria Constituição Federal, tendo como foco principal a sua interpretação sistemática, considerando-a como um sistema lingüístico que, produzido pelo Poder Constituinte, é portador de mensagens para toda a sociedade. Dessa forma, a correta interpretação do vocábulo constitucional empresa revela os possíveis contribuintes dessa contribuição social, que devem ser respeitados quando o legislador está positivando esse conceito. O trabalho demonstra que o Supremo Tribunal Federal, apesar de vários precedentes jurisprudenciais, não enfrentou a questão sobre o conceito do signo empresa, ao analisar constitucionalidade nas Leis ns. 9.424/96 e 9.766/98. Portanto, a correta abordagem da sujeição passiva do salário-educação merece destaque e é alvo deste estudo

Made available in DSpace on 2016-04-29T13:31:25Z (GMT). No. of bitstreams: 1 Org_Comunitaria_Rede.pdf: 928200 bytes, checksum: 41797e8cfe263ef7e2101f22705aeee5 (MD5) Previous issue date: 2006-06-30 / nenhum / The present master s thesis aims at understanding the interpersonal processes that underlay an attempt at community organization in networks conducted in the favela of Real Parque in São Paulo. The study was conducted through the participation in the activities involved in a community intervention project which focused on integrating the neighborhood associations through the development of mutual solidarity collaboration. The study is presented and based on an integration of ethnographic and action research techniques through the use of strategies implementation, systematization, narratives and the analysis of facts which identify the processes that might lead to community organization and empowerment. The study works with analytical categories found in the Community Social Psychology literature especially with regards to those aspects related to community networks and empowerment / A presente dissertação de Mestrado visa compreender os processos interpessoais que integram uma proposta de organização comunitária em rede, realizada na Comunidade da Favela do Real Parque em São Paulo. A pesquisa foi realizada através da participação em atividades que compreenderam um projeto de intervenção comunitária, cuja proposta era integrar associações de bairro por mútua colaboração solidária. A pesquisa é apresentada e fundamentada nos princípios da Etnografia e da pesquisa-ação-integrada, utilizando estratégias de implementação, sistematização, narrativa e análise dos fatos, cujos aspectos identificam os processos que podem levar ao fortalecimento e à organização comunitária. Utilizamos as categorias de análise propostas na literatura da Psicologia Social Comunitária, principalmente nos aspectos referentes ao empoderamento e às redes comunitárias

Made available in DSpace on 2016-04-26T20:23:53Z (GMT). No. of bitstreams: 1 Edson Franciscato Mortari.pdf: 552199 bytes, checksum: 0fba6020822daa944f9bc8ceff17ca1c (MD5) Previous issue date: 2015-09-24 / Commonly speaking, constitution of tax credit undertakes application of the general rule, abstract to the phenomenon event, characterized by a positive movement, which constitutes facts and tax-legal obligations solely exercised by the Executive Branch (assessment) and by the tax payer (tax return and payment). However, with enactment of Constitutional Amendment 20/98, this rule was altered upon the Judiciary Branch being granted jurisdiction, specifically Labor Justice, to constitute tax credits related to the social contributions set forth in article 195, I, a and II of the Federal Constitution. This new form of tax credit constitution is not envisaged in the National Tax Code, which sets that the act of constitution tax credit trough assessment is not related to administrative authority, which creates a gap in the constitution rules in force triggering possible distinct normative treatments for equal taxes. As a consequence, some matters related to the nature of the constitution of tax credit by the Labor Justice and the applicability of the prescription (time barring) rules will be analyzed in this study so the tax-legal relations created and demanded in labor claims are not treated with less respect in compared to substantive law, thus avoiding mistakes and maintaining safety and predictability, which are inherent to the legal system / Ordinariamente, a constituição do crédito tributário pressupõe a prática de atos de aplicação da norma geral e abstrata ao evento fenomênico, caracterizado por um movimento de positivação, que constitui fatos e relações jurídico-tributárias obrigacionais, exclusivamente exercida pelo Poder Executivo (lançamento) e pelo contribuinte (declaração e recolhimento do tributo). Todavia, com a edição da Emenda Constitucional n. 20/98, essa regra foi alterada com a outorga da competência ao Poder Judiciário, especificamente à Justiça do Trabalho, para constituir créditos tributários relativos às contribuições sociais previstas no artigo 195, I, a e II da Constituição Federal. Esta nova forma de constituição do crédito tributário não está prevista no Código Tributário Nacional, que prescreve ser privativa da autoridade administrativa o ato de constituição do crédito tributário pelo lançamento, causando um vácuo nas normas de regência desta constituição, ocasionando possíveis tratamentos normativos distintos para espécies tributárias iguais. Por conseguinte, questões relacionadas à natureza do ato constitutivo do crédito tributário promovido pela Justiça do Trabalho e a aplicabilidade das regras de decadência, serão objetos da análise do presente trabalho, para que as relações jurídico tributárias nascidas e exigidas nas reclamações trabalhistas não sejam tratadas com menoscabo em relação ao direito positivo, evitando equívocos e mantendo a segurança e previsibilidade inerentes ao sistema jurídico

No / We examine the effect of family governance on corporate philanthropy by focusing on the motives of controlling families. We emphasize that controlling families have two different motives, namely, financial and socioemotional motives. On this basis, we argue that the two motives have contrasting effects on corporate philanthropy. Given that family ownership represents the financial motive of family principals, the first hypothesis posits that family ownership is negatively related to corporate philanthropy. Family management increases family visibility and thus encourages controlling families to be concerned with their socioemotional wealth. That is, the higher the visibility of controlling families in the firm, the more likely the overlap will be between family and firm identity. Thus, the second and third hypotheses predict that family involvement in management as a family CEO or director positively moderates the relationship between family ownership and corporate philanthropy. We test our hypotheses using fixed effects panel regression models and the sample of large nonfinancial Korean family firms listed in KOSPI, Korea’s major stock market. Test results support our hypotheses. We find that family firms become reluctant to engage in discretionary wealth transfer to nonfamily stakeholders as family ownership increases. However, this negative effect of family ownership on corporate philanthropy is weakened by family involvement in top management and the board of directors. Our findings reconcile the inconsistent results in the literature on family business and CSR, which is divided into positive and negative perspectives. In this manner, we revisit the assumption of prior research, which often treats family firms as homogeneous and reveals the limitation of a dichotomous approach to family business. We conclude by discussing the implications and theoretical contributions of this study and offering future research directions.