Fundação de Amparo a Pesquisa no Estado do Rio Grande do Sul / This Master s Thesis discusses the notification of violence, the psychological assistance provided to children and adolescents who suffer violence and the network of protection for them, from the perspective of professionals that work in the services of the System of Guarantee of Rights. It is a qualitative, exploratory and descriptive study, accomplished in the context of the Child and Adolescent Protection Precinct, Public Prosecutor s Office and three Child Protection Agencies of a city in Rio Grande do Sul. Three child protection agents, one police chief and one public prosecutor participated in the study. Semi-structured interviews were used, and analyzed using content analysis. This thesis is composed of four articles, one theoretical and three empirical. The theoretical article presents a reflection about the assistance towards the child or adolescent who experienced a situation of violence in the perspective of the System of Guarantee of Rights. The first empirical article approaches a comprehension of the network of protection and the way it works in cases involving violence against children and adolescents. It highlights challenges and possibilities of enforcing the rights of such population. The second article presents the procedures of the Child Protection Agencies, Child and Adolescent Protection Precinct and Public Prosecutor s Office after receiving a notification of violence involving children and adolescents. Moreover, it approaches the advances, hindrances and challenges regarding the notification of violence. The last article discusses the psychological assistance provided to children and adolescents facing violence in the context of social assistance policies. It also presents the perceptions and the perspectives about psychological assistance. Results suggest that the interviewed professionals understand the network of protection recommended by the Statute of the Child and Adolescent and its functioning. They highlight the relevance of the joint efforts in cases involving violence, regarding effectively protecting and promoting the rights of children and adolescents. Results also indicate several procedures of the defense agencies after the notification of violence, among them, the referral for psychological services, characterized as a service through which the subjects are allowed to talk about the violence they suffered, under an atmosphere of support and protection. Final considerations highlight the importance of strengthening the network of protection, as well as the need to educate the society about notification, aiming at coping with violence and protecting children and adolescents. In conclusion, the relevance of training professionals is emphasized, focusing on the development of integrated and coordinated actions, so as to interrupt historical practices, in the context of policies and rights towards children and adolescents. / A presente dissertação de mestrado versa sobre a notificação da violência, o atendimento psicológico oferecido às crianças e adolescentes em situação de violência e a rede de proteção da população infanto-juvenil, a partir do olhar de profissionais que atuam nos órgãos que compõem o Sistema de Garantia de Direitos. Trata-se de um estudo de delineamento qualitativo e caráter exploratório e descritivo, realizado junto à Delegacia de Proteção à Criança e ao Adolescente, Ministério Público e três Conselhos Tutelares, de um município do Rio Grande do Sul. Participaram do estudo três conselheiros tutelares, um delegado de polícia e um promotor de justiça. Foram utilizadas entrevistas semi-estruturadas, as quais foram analisadas por meio de análise de conteúdo. Esta dissertação é composta por quatro artigos, sendo um teórico e três empíricos. O artigo teórico apresenta uma reflexão a cerca do atendimento à criança e ao adolescente que vivenciaram uma situação de violência na perspectiva do Sistema de Garantia de Direitos. O primeiro artigo empírico apresenta a compreensão da rede de proteção e o funcionamento desta nos casos envolvendo violência contra a criança e o adolescente. Aponta ainda, os desafios e as possibilidades da efetivação dos direitos da população infanto-juvenil. O segundo apresenta os procedimentos de órgãos Conselho Tutelar, Delegacia de Proteção à Criança e ao Adolescente e Ministério Público após o recebimento de uma notificação de violência envolvendo crianças e adolescentes. E ainda aborda os avanços, obstáculos e desafios da notificação da violência. O último abarca o atendimento psicológico oferecido à criança e ao adolescente em situação de violência no âmbito da política de assistência social. Apresenta ainda, as percepções e as perspectivas quanto ao atendimento psicológico. Os resultados sugerem que os profissionais entrevistados compreendem a rede de proteção preconizada no Estatuto da Criança e do Adolescente (ECA) e o seu funcionamento. Apontam a importância do trabalho conjunto e articulado nos casos envolvendo violência para a efetivação das ações de proteção e promoção dos direitos. Indicam diversos procedimentos dos órgãos de defesa diante de uma notificação da violência, dentre eles, o encaminhamento para atendimento psicológico que se constitui num espaço em que é possível falar sobre a violência e receber apoio e proteção. As considerações finais destacam a importância do fortalecimento da rede de proteção, assim como, a necessidade de conscientizar a sociedade a respeito da notificação a fim de possibilitar o enfrentamento da violência e a proteção da população infanto-juvenil. Por fim, destaca-se a relevância de capacitar os profissionais para que estes possam desenvolver ações integradas e articuladas e romper com as antigas práticas presente nos percurso histórico dos direitos e políticas de atenção à infância e adolescência.

Time and its reflection in law Aim of this Master's degree thesis is to explain time as a quantity which influence human's life more than any other and that is one of the most relevant legal events which cause certain consequences in law. The aim of this work is to capture time as a quantity that influences human life more than any other, and that is one of the most legally relevant facts with which the law attaches certain legal consequences. The thesis is divided into nine chapters; the first four are devoted to philosophical and historical introduction to the concept of "time", while the remaining five are focused on the influence of time in the context of the current Civil Code. The first chapter follows the perception of time from the beginning of mankind, deriving primarily from the work of a major Romanian historian and philosopher of the last century - Mircea Eliade. The second chapter is dedicated to time as divisible quantity and describes the different ways to divide time through the day on a longer term units - years. The third chapter discusses the concept of time in ancient Rome from the perspective of the great scholars of his time - Isidore of Seville and Ambrosia Theodosius Macrobius. It describes not only the Roman division of time, but also the development of the Roman calendar...

La quête d’une réponse à l’impunité des crimes internationaux a connu un pas de géant avec l’adoption par un grand nombre d’États du Statut de Rome créant la Cour pénale internationale. Néanmoins, toujours jaloux de leur souveraineté, ces États ont fait de cette dernière une juridiction complémentaire. Cette Cour n’agit que lorsque des crimes relevant de sa compétence, commis par de hautes autorités, ne font pas l’objet d’enquêtes ou poursuites sérieuses sur le plan national. Mais aussi, dans une approche proactive de sa complémentarité, elle est appelée à catalyser l’organisation des enquêtes ou poursuites au niveau national en assistant ou en encourageant les instances nationales. Cette complémentarité de la CPI par rapport aux systèmes judiciaires nationaux constitue le seul moyen par lequel cette cour lutte contre l’impunité des crimes internationaux. Cependant, au lieu de constituer un remède à l’impunité, la mise en œuvre de ce principe et la manière dont il est libellé dans le Statut de Rome, en serait plutôt, dans la plupart des cas, la source. Pour étayer ces propos, cette étude met en exergue la politisation et l’instrumentalisation qui entachent la mise en œuvre de ce principe ainsi que l’exploitation insuffisante de la complémentarité positive. Après avoir interrogé l’évolution de la justice pénale internationale pour dégager son caractère complémentaire, ce mémoire décortique le sens et la portée du principe de complémentarité. Il vérifie ensuite notre hypothèse par l’analyse de la mise en œuvre de ce principe dans les situations en Côte d’Ivoire et en Libye. Au final, il suggère la révision de la base juridique de ce principe et l’optimisation de la complémentarité positive comme véritable rempart contre l’impunité des crimes internationaux les plus graves. / Many States have ratified the Rome Statute establishing the International Criminal Court (ICC). In response to the issue of international crimes which usually go unpunished, this represents a giant step forward. However, by exercising much of their sovereignty, these States have made the ICC a supplementary jurisdiction which only acts when crimes within its jurisdiction committed by high authorities, are not subject to serious investigations or prosecutions at the national levels. As a proactive approach to its complementarity, it is required to catalyze the organization of investigations or prosecutions at the national levels by assisting or encouraging local authorities. This complementarity of the ICC to the national judiciary systems constitutes the only way this court has available to fight against international crimes impunity. However, the implementation of this principle and the way it is worded in the Rome Statute, constitute, in most cases, the source of impunity rather than its remedy. In order to do so, this study first highlights the politicization and instrumentalisation that plagued the implementation of this principle and the insufficient exploration of positive complementarity. It secondly gives an overview of the evolution of international criminal justice stressing its complementary nature. The meaning and scope of the principle of complementarity will be then scrutinized which will allow for testing our hypothesis; taking Ivory Coast’s and Libya’s contexts as cases in point. In light of the results, suggestions in terms of revisions of the legal basis of this principle and the optimization of positive complementarity as a true weapon against impunity of such unheard of crimes are discussed.

This thesis attempts to address perennial concerns, mostly raised in some quarters in Africa, pertaining to the development of the complementarity regime established by the Rome Statute of the International Criminal Court. It grapples with a very important question, whether the principle of complementarity, embodied in article 17 of the Rome Statute, was formulated and is being applied by the ICC in a manner that upholds the ideals and theories upon which the regime was founded. The principle of complementarity is designed to mediate the imperatives of State sovereignty and a legitimate international criminal justice system. Essentially, complementarity gives States latitude to try genocide, crimes against humanity, war crimes and aggression nationally, with the ICC only intervening where States are either unable or unwilling to prosecute genuinely. Africa constitutes the biggest regional block of membership to the Rome Statute, however, over the years; support for the ICC on the African continent has waned. It has been argued in some quarters that the ICC is anti-African and that it has interpreted and applied complementarity in a manner that diminishes State sovereignty. The thesis argues that this tension may also be due to textual deficiencies inherent within the Rome Statute, in the provisions that embody this principle. It therefore examines complementarity from a theoretical perspective to provide a comprehensive account of the system contemplated by the drafters of the Rome Statute. In this regard, the thesis argues for expansion of States’ ability at the national level to deal with international crimes without compromising international criminal justice processes or threatening State sovereignty. This is suggested as a way of relieving the tension that has characterised the relationship between African States and the ICC. The thesis further sketches out some of the complexities inherent in the modalities through which the Court may exercise its complementary jurisdiction, particularly within the African continent, given that legal systems in most African countries are particularly weak. It thus dissects the provisions that outline the principle of complementarity in tandem with the Court’s interpretation and application of complementarity in practice. Furthermore, through an exploratory survey of the referral of the Situation in Uganda, and the ICC Prosecutor’s proprio motu investigation of the Situation in Kenya, the thesis illustrates how a positive approach to complementarity can help establish a healthy cooperative synergy between the ICC and States, thereby promoting a functional expeditious criminal justice system. This will go a long way towards assuaging State’s fears that the ICC merely pays lip service to complementarity and arbitrarily supersedes national jurisdiction.

Orientador: Neide Aparecida de Souza Lehfeld / Resumo: A presente pesquisa teve por objeto de estudo, os atendimentos às crianças e adolescentes vítimas de violência sexual realizados no Centro de Referência Especializado de Assistência Social (CREAS) de Uberaba. O objetivo geral foi de conhecer a Política Municipal de Assistência Social do município de Uberaba, os atendimentos direcionados às crianças e adolescentes vítimas de violência sexual desenvolvidos no município e as contribuições do CREAS para estes atendimentos. Utilizou-se das pesquisas bibliográfica, documental e de campo, para responder aos propósitos da pesquisa. A criança vítima de violência sexual necessita de atendimentos que a retire da situação de risco e propicie a ela e sua família condições para superação da violência, de forma que esta não se reincida. O CREAS, enquanto equipamento da Política de Assistência Social, inserido dentro do Sistema de Garantia de Direitos (SGD), da criança e do adolescente, é um equipamento de primordial importância para o atendimento a estes sujeitos e suas famílias. Neste sentido, foi realizado um estudo sobre a atual configuração da Política de Assistência Social no município de Uberaba/MG, que como toda política pública, necessita de ferramentas para sua regulamentação. Destaca-se neste ensejo, o Estatuto da Criança e do Adolescente (ECA) suas alterações e complementações, o Sistema de Garantia de Direitos estabelecido nesta legislação, que de forma gradual vêm sendo implementados e que contribuem de maneira significativa pa... (Resumo completo, clicar acesso eletrônico abaixo) / Abstract: The present study had as its object of study, the care process of children and adolescents victims of sexual violence carried out at the Specialized Reference Center of Social Assistance (CREAS) of Uberaba. With the general objective of knowing the Municipal Policy of Social Assistance of the city of Uberaba, the assistance directed to children and adolescents victims of sexual violence developed in the municipality, and the contributions of CREAS for these assistance; bibliographic, documentary and field research was used to answer the research purposes. The child victim of sexual violence needs assistance that removes him from the risk situation, and provides him and his family with conditions to overcome the violence, so that it does not recur. CREAS, as an equipment of the Social Assistance Policy, inserted within the Rights Guarantee System (SGD), of this public, is an equipment of paramount importance for the care of these subjects and their families. In this sense, a study was carried out on the current configuration of the Social Assistance Policy in the city of Uberaba / MG, which, like all public policies, needs tools for its regulation. It stands out in this opportunity, the Statute of the Child and Adolescent (ECA), its amendments and additions, the Rights Guarantee System established in this legislation, which has been gradually being implemented and which contributes significantly to meet the needs of children, demands generated, in the context of the research, ... (Complete abstract click electronic access below) / Mestre

Examines the situation of child victims through a human rights perspective and identifies the existing legal framework in the international and regional environment. Furthermore, this study seeks to raise awareness about the illegality and harmful consequences of all forms of child trafficking. Also discusses the necessity to take appropriate criminal as well as administrative action, at all levels, to effectively prohibit and penalise child trafficking. / Thesis (LLM (Human Rights and Democratisation in Africa)) -- University of Pretoria, 2007. / A Dissertation submitted to the Faculty of Law University of Pretoria, in partial fulfilment of the requirements for the degree Masters of Law (LLM in Human Rights and Democratisation in Africa). Prepared under the supervision of Professor Julia Sloth-Nielsen of the faculty of Law, of the University of the Western Cape, Cape Town, South Africa. / http://www.chr.up.ac.za/ / Centre for Human Rights / LLM

This thesis argues that the International Criminal Court (ICC) brings a new more deontological paradigm to international interventions, founded upon the universal application of legal principle, and displacing consequentialist notions of justice linked to human rights. Based upon the Court’s Statute and mode of operations, it is argued that this is associated with assumptions concerning the ICC’s primacy, military enforcement, and theory of change. The consequences of this development in volatile contexts are demonstrated. The case study, founded upon analysis from the war-affected community, examines the impact of the International Criminal Court in the Lord’s Resistance Army war, and reveals the relationship between criminal justice enforcement, and community priorities for peace and human rights. On the basis of evidence, and contrary to narratives repeated but unsubstantiated in the literature, it demonstrates that in this case these two imperatives were in opposition to one another. The Court’s pursuit of retributive legal principle was detrimental to the community’s interests in peace and human rights. The subsequent failure of the ICC’s review process to interrogate this important issue is also established. The research establishes that statutory and operational assumptions upon which Court interventions are based do not hold in volatile contexts. For the case study community and elsewhere, this has had adverse impacts, with significant implications for the ICC. The findings indicate that if these issues are not fundamentally addressed, principled international criminal justice enforcement in volatile environments will continue to have profoundly negative human rights consequences.

A partir da análise dos dados sobre a prática do ato infracional na cidade de Jundiaí, entre os períodos de 2000 e 2005, esta pesquisa compara esta política setorial com os índices que mensuram o nível de desenvolvimento e a qualidade de vida da população do município, desenvolvendo uma ampla reflexão acerca do problema, que é apenas parte de um problema maior que caracteriza uma nova forma de criminalidade, evidenciando crise e ruptura do sistema social liberal democrático e que se manifesta pelo confronto às instituições públicas estatais ou pela apatia em relação à participação político-democrática. A ausência e omissão do Estado em promover políticas públicas capazes de favorecer o desenvolvimento de todos pela expansão das liberdades individuais, expõe parcelas significativas da população brasileira a situações de vulnerabilidade, potencializa o problema e impõe neste momento histórico a necessidade de repactuação de um novo contrato social e da modificação das regras do jogo democrático com vistas à paz social. Neste escopo, a gestão pública do ato infracional requer que se reflita apropriadamente acerca dos vazios legais, das práticas políticas não democráticas e dos padrões culturais que subsistem historicamente na implementação dos direitos infanto-juvenis, em sua interface com os princípios e diretrizes do direito da criança e do adolescente. A descentralização político-administrativa e a municipalização do atendimento, bem como o caráter deliberativo das ações em todos os níveis pelos conselhos de direitos da criança e do adolescente, são discussões essenciais que se travam no bojo de uma discussão maior pela qual o que almeja é que o sistema econômico e o sistema político priorizem em suas pautas e ações, de modo efetivo e absoluto, a criança e o adolescente. / From the analysis of the data from practice of infrational act in city of Jundiaí, between the periods of 2000 and 2005 this resource compares this sectorial policy with the index that measure the level of development and life quality of the population of the town, developing a wide reflex regarding the problem that is only a part of a bigger problem that characterizes a new form of criminality showing crisis and rupture of the social liberal democratic system that is shown by the confronting to the state public institutions or by the apathy regarding the political democratic participation. The absences and the omission of the state in promoting public polices to favour the development of all by growth of individual liberties, exposes significant parts of the Brazilian population to vulnerable situations, potentializes the problem and inputs in this historical moment the necessity recontractuation of a new social contract and the modification of the rules of the democratic game with views to social peace. In this purpose, the public gestor of the infrational act demands that there is an appropriate review regarding legal emptiness, of the non democratic political practice and of the cultural patterns that survive historically in the criation of the infantile-juvenile rights in its relationship with the principals and purposes of the teenager\'s and child\'s rights. The political administrative decentralization and municipalization of the attending, as the deliberate character of the actions in all levels by the children?s /teenager\'s rights councils boards, are essential discussions that lock in the aim of the bigger discussion that seeks the priorization of the economical and political systems in their principals and actions in an absolute and effective way, for children and teenager\'s.

2009年底促產屆滿後，立法院於當年5月將營所稅由25%調降至20%，隔年5月再由20%調降為17%；接續促產的產創條例大幅取消各項投資抵減，期望能改善產業間租稅負擔公平，並藉由營所稅減免來提升員工就業與薪資。本研究使用2006~2013年TEJ資料庫上市櫃公司資料，發現高科技產業的有效稅率在營所稅改革後明顯上升，傳統產業則明顯下降，其他產業幾乎沒有變動。我們因而以其他產業做為控制組，高科技產業和傳統產業分別為兩組實驗組，採DID模型檢驗稅制變動對兩實驗組員工薪資和就業影響。研究結果發現，在薪資方面，高科技產業沒有顯著變化，傳統產業則呈現顯著的下降；在雇用人數上，高科技和傳產雇用皆為不顯著。整體而言，此次政策施行縮小了產業間租稅負擔的差距，但對於增加員工薪資水準及創造中小企業就業機會上效果並不顯著。 / After the termination of Statute for Upgrading Industries at December 31th, 2009, Taiwanese government has reduced the Enterprise Income tax rate from 25% to 17% and, subsequently, kept only R&D tax credit and provided grants to small and medium enterprises that recruit additional employees in the Statute for Industrial Innovation. Using the financial reports of listed companies from 2006-2013, this study examines the impact of enterprise income tax reform in 2010 on the number of hiring and employed wages. Our study first indicates that ETR of high-tech industry gets higher, traditional industry becomes lower, and the remaining industries almost stays the same after the reform. Therefore, we employ companies in the remaining industry as the control group, those in the high tech and traditional industry as the treatment groups, and conduct the analysis using the difference-in-difference estimation method. Our results show that, for the employee’ wage, there’s negative response on traditional industry and no significant change on high-tech industry. In addition, this reform didn’t increase the employee number of small and medium enterprises. This paper points out that, reform of the tax system can change the tax rate of industries, but can’t achieve the expectation of increase in wage and employment of small and medium enterprises.

This study involves a critical appraisal of the legal implications of South Africa’s withdrawal from the International Criminal Court (ICC) in the context of its international and regional human rights obligations. The dissertation also investigates the history and formation of the ICC, South Africa’s involvement and its role as a guardian of international and regional human rights obligations in Africa. The study reviews the circumstances leading to South Africa’s notice of withdrawal from the ICC, including the legal implications and international human rights obligations. This inquiry considers South Africa’s proposed withdrawal from the ICC which is supported by points of departure and a comprehensive literature review. The decision to withdraw from the ICC is considered to be a political one. However, this study raises questions about the executive’s withdrawal in regard to its domestic, regional and international human rights obligations, irrespective of whether it is a member of the ICC. The study surveys the background to South Africa’s participation in the ICC, its membership of the African Union and the implications of ICC membership including the obligations imposed on member states. / Criminal and Procedural Law / LL. M.