Small and medium-sized businesses are a major contributor to many economies, but it is lesser known that some of these are also classified as family businesses. These family businesses are created due to the entrepreneurial mind set and ability of one or more of its founders, who identify an opportunity and seek to exploit such an opportunity. To be able to survive, sustain and grow the business they need to maintain at least their entrepreneurial orientation through other generations. Although these businesses face similar challenges, the literature showed that family businesses are very different to other non-family businesses due to their uniqueness and the overlapping of the family relationships. Family businesses represent a large proportion of the businesses registered world-wide, and they make an important contribution to economic growth and wealth creation in the world. South Africa is no exception and it is estimated by scholars that for the last 300 years family businesses have contributed to the South African economy. However, very few of these businesses will continue to exist after the first generation because of succession failure. This results in a great loss in skills and wealth transfer, and a change in the contribution to economic growth. Family business leaders need to learn how to manage the factors that affect the succession process. Researchers in family business literature acknowledge that leadership is vital to the success and survival of the firm. Leadership can be seen as a process of influencing the activities of an organised group in its efforts towards goal setting and goal achievement. Interestingly, family business researchers typically refer to succession and not leadership succession, and additionally, there is little crossover between the two fields of study and scholars rarely reference one another. Bridging this gap will greatly benefit the family business literature and will enhance the understanding of both fields of study. Therefore, the high failure rate for family businesses in the second and later generations has led to the problem that the succeeding generations might not have developed sufficient leadership practices to sustain the business performance of the family business. The aim of this study was to investigate whether there is a relationship between leadership practices and business performance. The results of this quantitative correlational study indicate that positive significant correlations exist between the occurrence of leadership practices and measures of business performance for first generation leaders of the selected family businesses. In addition, a disparity was found where effectively only two correlations existed between the variables for the second generation leaders. These results illuminate the potential differences in the ways that first and second generation leaders‘ lead family businesses. By empirically investigating the leadership practices of leaders in family businesses, this study has added to the limited quantity of leadership-related topics in family business literature. By way of the conceptual model developed in this study, a significant contribution has been made towards understanding the possible impact leadership practices have on business performance in these selected family businesses. As a result, this study presents propositions to assist founders to train future and existing family business leaders in leadership practices. / PhD (Business Management), North-West University, Vaal Triangle Campus, 2014

Small and medium-sized businesses are a major contributor to many economies, but it is lesser known that some of these are also classified as family businesses. These family businesses are created due to the entrepreneurial mind set and ability of one or more of its founders, who identify an opportunity and seek to exploit such an opportunity. To be able to survive, sustain and grow the business they need to maintain at least their entrepreneurial orientation through other generations. Although these businesses face similar challenges, the literature showed that family businesses are very different to other non-family businesses due to their uniqueness and the overlapping of the family relationships. Family businesses represent a large proportion of the businesses registered world-wide, and they make an important contribution to economic growth and wealth creation in the world. South Africa is no exception and it is estimated by scholars that for the last 300 years family businesses have contributed to the South African economy. However, very few of these businesses will continue to exist after the first generation because of succession failure. This results in a great loss in skills and wealth transfer, and a change in the contribution to economic growth. Family business leaders need to learn how to manage the factors that affect the succession process. Researchers in family business literature acknowledge that leadership is vital to the success and survival of the firm. Leadership can be seen as a process of influencing the activities of an organised group in its efforts towards goal setting and goal achievement. Interestingly, family business researchers typically refer to succession and not leadership succession, and additionally, there is little crossover between the two fields of study and scholars rarely reference one another. Bridging this gap will greatly benefit the family business literature and will enhance the understanding of both fields of study. Therefore, the high failure rate for family businesses in the second and later generations has led to the problem that the succeeding generations might not have developed sufficient leadership practices to sustain the business performance of the family business. The aim of this study was to investigate whether there is a relationship between leadership practices and business performance. The results of this quantitative correlational study indicate that positive significant correlations exist between the occurrence of leadership practices and measures of business performance for first generation leaders of the selected family businesses. In addition, a disparity was found where effectively only two correlations existed between the variables for the second generation leaders. These results illuminate the potential differences in the ways that first and second generation leaders‘ lead family businesses. By empirically investigating the leadership practices of leaders in family businesses, this study has added to the limited quantity of leadership-related topics in family business literature. By way of the conceptual model developed in this study, a significant contribution has been made towards understanding the possible impact leadership practices have on business performance in these selected family businesses. As a result, this study presents propositions to assist founders to train future and existing family business leaders in leadership practices. / PhD (Business Management), North-West University, Vaal Triangle Campus, 2014

No description available.

本研究為了解家族企業第一代傳承給第二代之接班規劃與模式，及第一代在採取此接班模式所考量之接班因素為何。首先以文獻與次級資料進行紮根分析，大致歸納出台灣家族企業在進行接班時所考量之因素為何。再以深度訪談之方式，訪談十家台灣家族企業，在訪談過程中進一步探究現在台灣家族企業在接班時所採取之模式與其所考量之因素。接續次級資料進行紮根研究，以達到理論飽和。 選擇家族內部成員或非家族內部成員的家族接班考慮因素有：血緣或親屬關係、中華文化與家庭倫理、教育學歷背景、基層做起、部門輪調、外部工作經驗、意願、信任、經營權、所有權、股權分配、能力、忠誠度、領導風格、個人特質等因素。選擇企業內部員工或外部專業經理人之能力接班考慮因素歸納出來有：教育學歷背景、資歷、企業文化、引進專業技術能力、管理制度、板凳哲學、關係、基層做起、部門輪調、遠見、領導風格。進一步以紮根理論研究方法將兩部份因素進行主軸編碼與選擇編碼最後歸納出第一部份的核心類別為「家族接班」，第二部份的核心類別為「能力接班」。 本研究相關之研究發現有以下六點： 一、 科技、製造業對教育學歷背景之要求較食品、消費品業明確。 二、 家族成員以各部門歷練為主， 內部員工重在深層培育， 外部專業經理人大 致了解各部門運作。 三、管理導向領導者較適合兄弟共治企業，新一代領導者偏好外部專業經理人。 四、兄弟共治企業要長久 經營，彼此觀念要相契合、少計較，並 清楚分權。 五、年輕二代績效表現主要以改善企業流程或制度為主，尚無法進行重大決策。 六、第二代在規劃未來接班時多以企業內部員工或外部專業經理人為主。 / The objective of this research was to understand how the owner of family business plans his/her succession and what the factors he or she considers. Firstly, following the grounded theory method, I reviewed prior literatures and used the secondary data to categorize the considered factors in the succession of Taiwanese family business. Then, I conducted the in-depth interviews with 10 Taiwanese family business members to further verify the succession factors. Finally, I used these collected data to achieve theoretical saturation. The factors of choosing the successor between family members and non-family members are including: relationship of blood and relatives, Confucian values and Chinese culture, educational background, frontline work experience, functional rotation, outside work experience, willingness, trustiness, governance, ownership, distribution of shares, competence, royalty, leadership and characteristics. The factors of choosing the successor between internal employees and outside professional managers are including: educational background, seniority, business culture, introduce professional skills or professional management, succession system, relationship, frontline work experience, functional rotation, foresight and leadership. I used the axial coding and selective coding to categorize these two kinds of factors into central categories of “Family succession” and “Competence succession”. The study can be summarized as following findings: 1. The requirements of educational background of technology are more specific in the manufacturing industry than the food and FMCG industries. 2. Family members are focused on functional rotation; internal employees are more emphasized on depth training; the outside professional manager come to family business directly. 3. The management-oriented leader prefers co-governance of family business between brothers. The new generation leader prefers outside professional managers. 4. The consistent value of management and clear decentralization are important in brother-cooperative governance business. 5. The main task of the new generation leader’s performance is to improve business processes or systems. They didn’t have the enough authority to make an important decision. 6. The new generation leaders plan their future successions with internal members or outside professional managers.

Submitted by Ticiana Petean Pina null (prof.ticiana@gmail.com) on 2018-01-05T14:54:14Z No. of bitstreams: 1 TESE_TICIANA_Repositório.pdf: 4532862 bytes, checksum: 82c6a9b0b8aee82a1962b043bb29998c (MD5) / Approved for entry into archive by Cristina Alexandra de Godoy null (cristina@adm.feis.unesp.br) on 2018-01-05T15:48:10Z (GMT) No. of bitstreams: 1 pina_tp_dr_ilha.pdf: 4532862 bytes, checksum: 82c6a9b0b8aee82a1962b043bb29998c (MD5) / Made available in DSpace on 2018-01-05T15:48:10Z (GMT). No. of bitstreams: 1 pina_tp_dr_ilha.pdf: 4532862 bytes, checksum: 82c6a9b0b8aee82a1962b043bb29998c (MD5) Previous issue date: 2017-07-17 / Esta tese fundamentou-se em pesquisa com os jovens estudantes do curso Técnico em Agropecuária Integrado ao Ensino Médio na Modalidade Alternância da Escola Técnica Estadual (Etec) “Sebastiana Augusta de Morais”, de Andradina (SP), com o intuito de conhecer a vivência escolar do alternante, as relações com a família e a Escola, as perspectivas de futuro, buscando analisar se a Pedagogia da Alternância, como ferramenta pedagógica para a Educação do Campo, pode contribuir para a valorização do modo de vida rural e a profissão de agricultor familiar. Foram entrevistados os alunos do 2º e 3º ano, em duas etapas diferentes. Na primeira etapa utilizou-se de questionário semiestruturado com questões qualitativas e quantitativas, aplicado na forma de entrevista com todos os alunos, das referidas séries, que estavam presentes nos dias da pesquisa; na segunda etapa também realizada por meio de entrevistas, mas com outro questionário, aplicado somente aos alunos que residiam em assentamentos rurais. A pesquisa abrangeu também entrevistas com familiares de 11 jovens, no próprio lote, abordando questões pertinentes à vida familiar, à visão que tinham da Escola e do processo de sucessão do estabelecimento familiar e, por fim, foram ouvidos ainda três professores visitadores do referido Curso. Evidenciou-se que a Etec conseguiu conquistar os jovens de tal forma que todos gostavam de frequentar a escola e que a modalidade alternância foi importante referencial para os alunos filhos de assentados rurais, aproximando e reforçando a interação entre o jovem, a família e a Escola. Com a pedagogia da alternância, principalmente por meio do papel do professor visitador, ocorreu a valorização dos conhecimentos adquiridos na Instituição e aumentou a participação do jovem nas decisões familiares, assim como houve uma revalorização do modo de vida dos pais. Entretanto, a profissão de agricultor familiar não é diretamente almejada pelos jovens, denotando a necessidade de outras políticas públicas que tornem o gosto pela agropecuária e pelo modo de vida rural, uma opção que não signifique uma condição de vida economicamente precária para jovens e suas famílias. / This thesis was based on research with the young students of the Technical Course on Agropecuária Integrated to High School in the Modality Alternation of the State Technical School (Etec) "Sebastiana Augusta de Morais", of Andradina (SP), with the purpose of knowing the experience The relationship between the family and the school, the future perspectives, seeking to analyze whether the Alternation Pedagogy as a pedagogical tool for Field Education can contribute to the valorization of the rural way of life and the profession of farmer Family. In the first stage, a semi-structured questionnaire was used with qualitative and quantitative questions, applied in the form of an interview with all the students, of the referred series, that were present in the days of the research; In the second stage also conducted through interviews, but with another questionnaire, applied only to students who lived in rural settlements. The research also included interviews with relatives of 11 young people in the lot, addressing questions related to family life, their vision of the School and the process of succession of the family establishment, and finally, three visiting teachers of the said course . It was evidenced that Etec managed to win the youngsters in such a way that everyone liked to go to school and that the modality alternation was important referential for the children of rural settlers, bringing closer and reinforcing the interaction between the young person, the family and the School . With the pedagogy of alternation, mainly through the role of the visiting teacher, the knowledge acquired in the Institution increased and the participation of the young person increased in the family decisions, as well as a revalorization of the way of life of the parents. However, the profession of family farmer is not directly sought by young people, denoting the need for other public policies that make the taste for agriculture and the rural way of life an option that does not mean an economically precarious condition of life for young people and their families

Orientador: Antonio Lázaro Sant'Ana / Resumo: Esta tese fundamentou-se em pesquisa com os jovens estudantes do curso Técnico em Agropecuária Integrado ao Ensino Médio na Modalidade Alternância da Escola Técnica Estadual (Etec) “Sebastiana Augusta de Morais”, de Andradina (SP), com o intuito de conhecer a vivência escolar do alternante, as relações com a família e a Escola, as perspectivas de futuro, buscando analisar se a Pedagogia da Alternância, como ferramenta pedagógica para a Educação do Campo, pode contribuir para a valorização do modo de vida rural e a profissão de agricultor familiar. Foram entrevistados os alunos do 2º e 3º ano, em duas etapas diferentes. Na primeira etapa utilizou-se de questionário semiestruturado com questões qualitativas e quantitativas, aplicado na forma de entrevista com todos os alunos, das referidas séries, que estavam presentes nos dias da pesquisa; na segunda etapa também realizada por meio de entrevistas, mas com outro questionário, aplicado somente aos alunos que residiam em assentamentos rurais. A pesquisa abrangeu também entrevistas com familiares de 11 jovens, no próprio lote, abordando questões pertinentes à vida familiar, à visão que tinham da Escola e do processo de sucessão do estabelecimento familiar e, por fim, foram ouvidos ainda três professores visitadores do referido Curso. Evidenciou-se que a Etec conseguiu conquistar os jovens de tal forma que todos gostavam de frequentar a escola e que a modalidade alternância foi importante referencial para os alunos filhos de assent... (Resumo completo, clicar acesso eletrônico abaixo) / Abstract: This thesis was based on research with the young students of the Technical Course on Agropecuária Integrated to High School in the Modality Alternation of the State Technical School (Etec) "Sebastiana Augusta de Morais", of Andradina (SP), with the purpose of knowing the experience The relationship between the family and the school, the future perspectives, seeking to analyze whether the Alternation Pedagogy as a pedagogical tool for Field Education can contribute to the valorization of the rural way of life and the profession of farmer Family. In the first stage, a semi-structured questionnaire was used with qualitative and quantitative questions, applied in the form of an interview with all the students, of the referred series, that were present in the days of the research; In the second stage also conducted through interviews, but with another questionnaire, applied only to students who lived in rural settlements. The research also included interviews with relatives of 11 young people in the lot, addressing questions related to family life, their vision of the School and the process of succession of the family establishment, and finally, three visiting teachers of the said course . It was evidenced that Etec managed to win the youngsters in such a way that everyone liked to go to school and that the modality alternation was important referential for the children of rural settlers, bringing closer and reinforcing the interaction between the young person, the family and the ... (Complete abstract click electronic access below) / Doutor

Medium-sized family businesses are major contributors to economic activities and job creation in Nigeria, but more than 50% of such family businesses fail after leadership succession. The purpose of this multiple case study was to explore the strategies that owners of medium-sized family businesses use to sustain the businesses after the leadership transition from the founders. The population for this study included 3 family business leaders in Lagos and Port Harcourt in Nigeria who have sustained their family businesses after the leadership transition from their founders. The conceptual framework for the study was based on the transformational leadership theory and the theory of planned behavior. Data collection was through semistructured face-to-face interviews and from company documents and artifacts. Data analysis was supported by follow up questions and member checking to enhance the credibility and trustworthiness of interpretations. The 4 themes that emerged were the founders' desire and support for transition, preparation of successors, trust and credibility of successors, and clarity of vision for both the founders and the successors. The findings from this study could contribute to positive social change by providing family business owners with strategies for managing leadership transitions to enable them to sustain their business operations after these transitions. Sustaining the family businesses might lead to a reduction in unemployment and enhance the incomes and well-being of the family members, communities, and Nigerian economy.

The Post correspondence problem, introduced in 1946 by Emil Post, is an important example of undecidable problem. Therefore PCP figures in pro- ofs of some results in theory of formal languages, matrix theory and other. The decidability of the Post correspondence problem proved Ehrenfeucht, Karhumäki and Rozenberg in the 1980s and Halava, Harju and Hirvensalo in 2002 ended the proof. Eight years later was verified that the solution can be found even in polynomial time. The main goal of this diploma thesis is to describe this algorithm in detail and to implement it in a web application. The thesis also introduces basics of com- binatorics on words and some facts about PCP and produces some interesting examples of instances of PCP. Keywords: Post correspondence problem, generalized Post correspondence problem, binary PCP, polynomial algorithms on words, successors of morphisms 1

Ce travail est une étude critique du prélèvement, un institut appliqué dans les successions internationales, prévue par l'art. 5 de la Constitution de la République fédérative du Brésil de 1988 et par l'art. 10 § 1 de la Loi d’Introduction aux règles de droit brésilien. Il s’agit d’une règle qui détermine l'application de la loi la plus favorable au conjoint ou aux enfants brésiliens dans les successions des citoyennes étrangères par rapport à biens situés au Brésil, comme résultat d'une comparaison entre la loi brésilienne et la loi du statut personnel du défunt. Il y a un conflit de cette règle avec le principe de l'égalité et ses manifestations dans la Constitution. L’objectif de cette thèse est déterminer les raisons pour l'élimination de l'institut du système juridique brésilien. Pour cela, Il est analysé le cadre conflictuel brésilien pour une adéquate définition du champ d’application de l'institut. Ensuite, il est étudié l'origine et les raisons de son intégration dans le système juridique brésilien. Après, ils sont examinées les difficultés que sa mise en oeuvre avant le scénario de la succession au Brésil. C’est prouvé que la raison pour son élimination, est la violation du principe d'égalité, parce qu’il pratique une discrimination déraisonnable quand il utilise la nationalité comme un moyen de favoriser certains héritières au moment d'attribuer des droits de succession. Enfin, se peut observer une inefficacité des mécanismes de correction a priori et a posteriori du droit international privé pour faire face aux effets néfastes du prélèvement. Ainsi, il est conclu que l’institut doit être éliminé du système juridique brésilien. L'étude suit une méthode inductive, en se fondant sur un cas hypothétique pour mieux exposer des conséquences de l’application de l'institut. Ils sont utilisés les techniques de recherche documentaire et bibliographique. / O presente trabalho constitui um estudo crítico acerca do prélèvement, um instituto aplicado no âmbito das sucessões internacionais, previsto no art. 5° da Constituição da República Federativa do Brasil de 1988 e no art. 10 § 1° da Lei de Introdução às Normas do Direito Brasileiro. Trata-se de uma regra que aponta a aplicação da lei mais favorável ao cônjuge ou filhos brasileiros em sucessões de bens de estrangeiros situados no Brasil, como resultado de uma comparação entre a lei brasileira e a lei do estatuto pessoal do de cujus. Observa-se um conflito dessa regra com o princípio da igualdade e suas manifestações no texto constitucional. Nesta tese questiona-se acerca dos motivos para a eliminação do instituto do ordenamento jurídico brasileiro. Para tanto, analisa-se o quadro conflitual brasileiro para uma adequada definição do campo de aplicação do instituto. Depois, verifica-se a origem do mesmo e os motivos sua incorporação no ordenamento brasileiro. Ainda, analisa-se a dificuldade que apresenta a sua concretização no cenário sucessório brasileiro. Fica provado que o motivo é a violação do princípio da igualdade, em virtude de promover uma discriminação não razoável entre herdeiros. A falta de razoabilidade se observa na utilização do critério nacionalidade como meio para obter o favorecimento na hora de atribuir direitos sucessórios. Por fim, constata-se a ineficácia dos mecanismos de correção a priori e a posteriori do Direito Internacional Privado para resolver os efeitos nocivos do prélèvement. Com isso, conclui-se que o instituto deve ser eliminado do ordenamento jurídico brasileiro. O estudo segue um método indutivo, apoiando-se em um caso hipotético usado para melhor expor as consequências da aplicação do instituto. Utiliza-se das técnicas de pesquisa bibliográfica e documental. / This is a critical study of the prélèvement, an institution applied on international successions, provided under art. 5 of the Constitution of the Federative Republic of Brazil, 1988, and art. 10 § 1 of the Introduction to the Brazilian Law Rules Act. Said institution regulates the application of the most favorable law to the Brazilian spouse or sons in the succession of goods located in Brazil owned by a foreign citizen, as a result of a comparison between Brazilian law and the law of personal status of the deceased. There is a conflict between this rule and the principle of equality and its manifestations in the Constitution. This thesis examines the reasons for the eradication of the prélèvement from the Brazilian legal system. It analyzes the Brazilian conflictual framework for a proper definition of the institution's scope. Then it examines the origins and the reasons for its incorporation into the Brazilian legal system. In addition, it analyzes the difficulties for the application of prélèvement in the Brazilian succession scenario. The reason for its eradication is the violation of the principle of equality, consisting in an unreasonable discrimination between heirs. The lack of reasonableness consists in using the nationality criteria as a mean for preference in the distribution of the inheritance. Finally, the ineffectiveness of a priori and a posteriori Private International Law correction mechanisms to avoid the harmful effects of prélèvement is proven. Thus, the conclusion is that the prélèvement must be eliminated from the Brazilian legal system. The study follows an inductive method, relying on a hypothetical case to better expose the consequences of the application of the institution. Both the documentary and the bibliographical research techniques are used.

Ce travail est une étude critique du prélèvement, un institut appliqué dans les successions internationales, prévue par l'art. 5 de la Constitution de la République fédérative du Brésil de 1988 et par l'art. 10 § 1 de la Loi d’Introduction aux règles de droit brésilien. Il s’agit d’une règle qui détermine l'application de la loi la plus favorable au conjoint ou aux enfants brésiliens dans les successions des citoyennes étrangères par rapport à biens situés au Brésil, comme résultat d'une comparaison entre la loi brésilienne et la loi du statut personnel du défunt. Il y a un conflit de cette règle avec le principe de l'égalité et ses manifestations dans la Constitution. L’objectif de cette thèse est déterminer les raisons pour l'élimination de l'institut du système juridique brésilien. Pour cela, Il est analysé le cadre conflictuel brésilien pour une adéquate définition du champ d’application de l'institut. Ensuite, il est étudié l'origine et les raisons de son intégration dans le système juridique brésilien. Après, ils sont examinées les difficultés que sa mise en oeuvre avant le scénario de la succession au Brésil. C’est prouvé que la raison pour son élimination, est la violation du principe d'égalité, parce qu’il pratique une discrimination déraisonnable quand il utilise la nationalité comme un moyen de favoriser certains héritières au moment d'attribuer des droits de succession. Enfin, se peut observer une inefficacité des mécanismes de correction a priori et a posteriori du droit international privé pour faire face aux effets néfastes du prélèvement. Ainsi, il est conclu que l’institut doit être éliminé du système juridique brésilien. L'étude suit une méthode inductive, en se fondant sur un cas hypothétique pour mieux exposer des conséquences de l’application de l'institut. Ils sont utilisés les techniques de recherche documentaire et bibliographique. / O presente trabalho constitui um estudo crítico acerca do prélèvement, um instituto aplicado no âmbito das sucessões internacionais, previsto no art. 5° da Constituição da República Federativa do Brasil de 1988 e no art. 10 § 1° da Lei de Introdução às Normas do Direito Brasileiro. Trata-se de uma regra que aponta a aplicação da lei mais favorável ao cônjuge ou filhos brasileiros em sucessões de bens de estrangeiros situados no Brasil, como resultado de uma comparação entre a lei brasileira e a lei do estatuto pessoal do de cujus. Observa-se um conflito dessa regra com o princípio da igualdade e suas manifestações no texto constitucional. Nesta tese questiona-se acerca dos motivos para a eliminação do instituto do ordenamento jurídico brasileiro. Para tanto, analisa-se o quadro conflitual brasileiro para uma adequada definição do campo de aplicação do instituto. Depois, verifica-se a origem do mesmo e os motivos sua incorporação no ordenamento brasileiro. Ainda, analisa-se a dificuldade que apresenta a sua concretização no cenário sucessório brasileiro. Fica provado que o motivo é a violação do princípio da igualdade, em virtude de promover uma discriminação não razoável entre herdeiros. A falta de razoabilidade se observa na utilização do critério nacionalidade como meio para obter o favorecimento na hora de atribuir direitos sucessórios. Por fim, constata-se a ineficácia dos mecanismos de correção a priori e a posteriori do Direito Internacional Privado para resolver os efeitos nocivos do prélèvement. Com isso, conclui-se que o instituto deve ser eliminado do ordenamento jurídico brasileiro. O estudo segue um método indutivo, apoiando-se em um caso hipotético usado para melhor expor as consequências da aplicação do instituto. Utiliza-se das técnicas de pesquisa bibliográfica e documental. / This is a critical study of the prélèvement, an institution applied on international successions, provided under art. 5 of the Constitution of the Federative Republic of Brazil, 1988, and art. 10 § 1 of the Introduction to the Brazilian Law Rules Act. Said institution regulates the application of the most favorable law to the Brazilian spouse or sons in the succession of goods located in Brazil owned by a foreign citizen, as a result of a comparison between Brazilian law and the law of personal status of the deceased. There is a conflict between this rule and the principle of equality and its manifestations in the Constitution. This thesis examines the reasons for the eradication of the prélèvement from the Brazilian legal system. It analyzes the Brazilian conflictual framework for a proper definition of the institution's scope. Then it examines the origins and the reasons for its incorporation into the Brazilian legal system. In addition, it analyzes the difficulties for the application of prélèvement in the Brazilian succession scenario. The reason for its eradication is the violation of the principle of equality, consisting in an unreasonable discrimination between heirs. The lack of reasonableness consists in using the nationality criteria as a mean for preference in the distribution of the inheritance. Finally, the ineffectiveness of a priori and a posteriori Private International Law correction mechanisms to avoid the harmful effects of prélèvement is proven. Thus, the conclusion is that the prélèvement must be eliminated from the Brazilian legal system. The study follows an inductive method, relying on a hypothetical case to better expose the consequences of the application of the institution. Both the documentary and the bibliographical research techniques are used.