A convenção de arbitragem pode possuir uma abrangência subjetiva maior do que aquela que aparentemente lhe é conferida pelo contrato no qual está inserida. Podem ser partes sujeitos que a ela não aderiram expressamente, o que não contraria a autonomia da vontade, pois o fato de não terem consentido por escrito não impede que o tenham feito de maneira tácita. Dessa forma, é possível que não signatários sejam partes da convenção de arbitragem. A prática arbitral identificou algumas situações que frequentemente colocam os julgadores diante da missão de determinar se há consentimento por parte de não signatários: a existência de um grupo de sociedades ou de um grupo de contratos; a incorporação por referência; a estipulação em favor de terceiro; a existência de representação; a transferência de um contrato por meio de cessão ou sucessão e a subrogação; e o desvio da personalidade jurídica, que pode levar à sua desconsideração. Além disso, os tribunais norte-americanos se utilizam da teoria chamada estoppel, de acordo com a qual um sujeito, sob determinadas circunstâncias, fica impedido de negar a aplicabilidade da cláusula compromissória. Os limites subjetivos da convenção de arbitragem são objeto de estudo no meio arbitral há bastante tempo, mas não faz muitos anos que a questão começou a ser debatida no Brasil. A análise da Lei de Arbitragem brasileira demonstra que muitas das lições aprendidas no cenário internacional podem ser aproveitadas no país. / The arbitration agreement may have a larger subjective scope than the one that is actually conferred to it by the agreement in which it operates. Individuals who have not adhered expressly to the arbitration agreement may be subject to it, and such situation does not imply that referred arbitration agreement is against their free will, since the fact that they have not consented in writing does not mean that they have not done so tacitly. Thus, it is possible that non-signatories are parties to the arbitration agreement. The arbitral practice identified several situations in which judges and arbitrators often have to determine whether there is a consent by non-signatories: the existence of a group of companies or a group of contracts; incorporation by reference; the stipulation in favor of third party; the existence of representation; the transfer of an agreement by assignment or succession and subrogation; and the abuse of legal personality, which can lead to the piercing of the corporate veil. Moreover, U.S. courts make use of a theory called estoppel, according to which an individual, under certain circumstances, is estopped from denying the enforceability of the arbitration clause. The limits of the arbitration agreement have been object of study in the arbitration scene for a long period of time, but only recently the question began to be discussed in Brazil. Analysis of the Brazilian Arbitration Law demonstrates that many of the lessons learned in the international arena may be applicable in Brazil.

This dissertation deals with international company law, namely with piercing the corporate veil doctrine. The dissertation is divided, apart from introduction and conclusion, into 5 chapters. Chapter I deals with general definition of the doctrine. Chapter II explains that the complexity of the doctrine is caused by a fact that it actually consists of several related questions. This Chapter offers an answer to the most serious one - the predictability of use of the doctrine. Chapter III discusses current questions related to the piercing. Chapter IV brings an analysis of use of the piercing in chosen developed legal orders including a comparison summary. Finally, Chapter V is devoted to possibility of use of the doctrine in Czech law. Key words: International company law; piercing the corporate veil; breakthrough of the property independence; limited liability of shareholders; capital companies; economic analysis of law; closely held corporations; voluntary and involuntary creditors.

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2018-11-26T10:54:51Z No. of bitstreams: 1 Luciane Pimentel de Lima.pdf: 1434579 bytes, checksum: f28dcaab06138d81b730f217e7971e80 (MD5) / Made available in DSpace on 2018-11-26T10:54:51Z (GMT). No. of bitstreams: 1 Luciane Pimentel de Lima.pdf: 1434579 bytes, checksum: f28dcaab06138d81b730f217e7971e80 (MD5) Previous issue date: 2018-10-05 / This paper’s purpose is to analyze the disregard of legal personality institute, provided for in article 50 of the Civil Code (CC) and that of tax liability, especially that provided for in 135, III, of the National Tax Code (CTN). It will be also studied the possibility of applying the Incident of Disregard of Legal Personality (IDPJ), innovation of the new Civil Procedure Code (Law nº 13.105/2015), regarding the tax foreclosure procedures / O presente trabalho tem por objetivo a análise dos institutos da desconsideração da personalidade jurídica, prevista no artigo 50 do Código Civil, e da responsabilidade tributária, principalmente no art. 135, III, do Código Tributário Nacional, de modo a verificar se a responsabilidade tributária pode ser considerada uma forma particularizada de desconsideração ou se são institutos totalmente diversos. Além disso, será examinada a possibilidade da aplicação do Incidente de Desconsideração da Personalidade Jurídica, procedimento trazido pelo novo Código de Processo Civil (Lei nº 13.105/2015), na seara tributária, principalmente nas execuções fiscais

Cette recherche est le résultat d’un montage d’images issues de l’art contemporain, du cinéma et de la publicité avec des théories philosophiques, suivant le fil rouge déroulé par deux figures esthétiques qui ont traditionnellement été liées à la notion d’image : le miroir et le voile.Il en émerge une figure esthétique inédite : le voile prismatique. À cheval entre miroir et voile, le voile prismatique entraîne une lecture anti-dualiste du monde du visible inspirée de la chair merleau-pontienne entendue comme tissu différentiel dans lequel chaque chose et chaque être ne se donnent que comme différences par rapport aux autres choses et aux autres êtres.Dans le voile prismatique, la notion de chair est filtrée à travers celle, deleuzienne, d’« image-cristal », et ainsi enrichie d’une temporalité facettée et multiple faisant écho à la lecture de l’éternel retour de Nietzsche selon Deleuze et lui donnant par là une fondamentale tonalité libidinale, qui dans cette étude est analysée avec une référence particulière à Lacan.La temporalité de l’image-cristal, réagissant avec la notion merleau-pontienne de chair et avec la temporalité mythique que Merleau-Ponty lui associe, fait surgir la figure du voile prismatique comme une sorte de « chair 2.0 », réalisant ainsi un outil théorique contemporain, en mesure d’aider à la compréhension du caractère toujours plus immersif et enveloppant de l’expérience actuelle des images, y compris les implications que celle-ci comporte au niveau de l’identité de celui qui regarde et de la perception de la vérité liée à son regard. Cela, sans jamais oublier l’aspect de séduction qui caractérise l’univers visuel, ainsi confirmant le lien intime qui entrelace images et désir. / This research is the outcome of a montage intertwining contemporary art, film, and advertisement images with philosophical theory, following the direction set by two aesthetic figures that have traditionally been related to the notion of image, namely the mirror and the veil.What emerges is an unprecedented aesthetic figure, i. e., the prismatic veil, which, bouncing between the mirror and the veil, brings along an anti-dualistic interpretation of the world of the visible inspired by the Merleau-Pontian notion of flesh understood as a differential fabric in which things and beings only give themselves as differences with respect to all other things and beings.In the prismatic veil, the flesh is filtered through the Deleuzian notion of « crystal-image », and hence enriched with a faceted and multiple temporality that echoes Deleuze’s own reading of Nietzsche’s eternal return, and hence characterising it with a fundamental libidinal approach, which, in this study, is analysed with a particular emphasis on Lacan.By reacting to the Merleau-Pontian notion of flesh and to the mythical temporality that Merleau-Ponty himself associates to it, the temporality of the crystal-image makes the figure of the prismatic veil emerge as a sort of « flesh 2.0 », hence realising a contemporary theoretical tool aiming at favouring the understanding of the increasingly immersive and enveloping features of the present experience of images, including the implications that such an experience implies as for the identity of the viewer and for the perception of truth that is bond to his/her/their gaze. All this, without forgetting the aspect of seduction that characterises the visual universe, and hence confirming the intimate connection that intertwines images and desire.

This study takes its point of departure in the tradition of Christian women covering their hair for religious and cultural reasons, hereafter called veiling. The aim has been to investigate what ideas were projected onto the veil in Sweden during the 19th and 20th centuries, as well as when and how the tradition of veiling disappeared among most Christian Swedes. My definition of what constitutes a veil has little to do with the form of the head covering. If an item is used in the mean of covering women’s hair for religious or cultural, rather than practical reasons, then it is considered to be a veil.In his first letter to the assembly of Corinth (1 Cor. 11), the Apostle Paul advocates a veil as a sign of women’s subordination. He also states that women’s hair is a sign of honour and to have it cut would be a disgrace. In 19th century Sweden, it was tradition among the rural populations for women to have long hair, covered indoors as well as outdoors. The sources show that people were aware of the words in 1 Cor. 11 about female subordination and the veil as a sign thereof. Women’s hair became the means for an individual’s inner body to show its virtues via the outer, physical body.In the mid-1920s it became popular for young women to cut their hair short. By accentuating how the world had changed, short hair became a symbol of modernity. Within a decade short hair for young women became the norm all over the country. There were no significant protests of this from the Swedish Church, though free-churches with a more fundamentalist understanding of the Bible remained disapproving. As the century progressed women gradually appeared bare-headed in church. Paul’s words about subordination became considered as an Oriental influence rather than a divine command. By projecting the inequalities of the sexes as an ancient Oriental idea, the western society’s identity as modern and democratic could be asserted. Essentially, everyone agreed that Swedish Christian women were not veiled, nor ever had been, nor should be. Hence the tradition of veiling disappeared in the Swedish Church without much notice.In the more fundamentalist Swedish Pentecostal movement the hair itself began to carry the religious symbolism otherwise given to the veil. In this manner, the hair had indeed become like a veil, as Paul had written. Renouncing long hair was in the end a renunciation of Paul’s words and the hierarchical system assigned by God. Nevertheless, short hair for women eventually became accepted within the Swedish Pentecostal movement as well.

Cette thèse identifie une cooccurrence des discours à propos de l’hypersexualisation des jeunes filles et ceux concernant le port du voile islamique qui sont, depuis quelques années, au cœur des préoccupations sociales au Québec comme ailleurs en Occident. Plus spécifiquement, elle propose une « économie générale des discours » (Foucault, 1976) contemporains sur l’hypersexualisation et le port du voile, dans une perspective conjoncturelle, par et à travers trois contextes d'analyse particuliers : féministe, médiatique et public. Elle démontre comment l’hypersexualisation et le port du voile sont problématisés (Foucault, 2001/1984), c'est-à-dire qu’ils sont posés comme nouveaux problèmes sociaux engendrant et cristallisant bon nombre de craintes et d’anxiétés contemporaines. Ainsi, la thèse est composée de trois chapitres centraux qui reprennent chacun des contextes de problématisation identifiés. Le chapitre intitulé « Féminisme(s) et égalité des sexes », avance que l’égalité des sexes est invoquée comme valeur moderne, féministe et québécoise par excellence et qu’elle participe, à ce titre, de la problématisation du port du voile et de l’hypersexualisation. Le chapitre suivant, « Médias, diversité et (hyper) visibilité », concentre l’analyse sur les médias et la culture populaire, à la fois sujets énonciateurs, régimes et objets de discours, participant à construire et à délimiter l’adolescence et la religion/culture musulmane comme des mondes à part, mystérieux, tout en les exposant au public. Enfin, à partir d’une analyse des discours publics à propos de l’hypersexualisation et du port du voile, le chapitre intitulé « Laïcité, sexualité et neutralité » met en lumière les façons par lesquelles ces problèmes sont constitutifs de chartes, de codes et d’autres formes de règlementations qui viennent non seulement normaliser mais également discipliner la conduite de chacun, au nom du bien commun et de la neutralité de l’État. Un « Retour sur la conjoncture » vient conclure la thèse en mettant en lumière certains éléments conjoncturels qui traversent ses principaux chapitres, dont les questions du consensus et de l’extrême. / This dissertation identifies a co-occurrence between the discourses about girl’s ‘hypersexualization’ and those regarding the ‘Islamic’ practice of veiling, which have been generating similar concerns, discourses and anxieties in Quebec as well as in most Western societies for the past years. More specifically, I propose a ‘general economy of discourses’ (Foucault, 1976) about hypersexualization and headscarf-wearing, from a conjunctural perspective, and by means of three contexts of analysis: feminist, media, and public. I demonstrate how hypersexualization and headscarf-wearing are problematized (Foucault, 2001/1984), that is to say, how they are produced as concomitant social problems. The dissertation consists of three main chapters that each takes on one of the contexts of problematization. The chapter entitled ‘Feminism(s) and Gender Equality’, argues that gender equality is invoked as the modern value par excellence within the feminist movement as in Quebec society. As such, gender equality is constitutive of the problems of hypersexualization and headscarf-wearing. The next chapter, ‘Media Diversity and (Hyper) Visibility’, focuses on the media and popular culture as both subjects and objects of discourse, which produce and define adolescence and Muslim religion/culture as worlds apart, while exposing them to the public. Finally, the chapter entitled ‘Secularism, Sexuality, and Neutrality’ analyzes the public discourses about hypersexualization and headscarf-wearing and highlights the ways in which these problems are constitutive of charters, codes of conduct and other forms of regulations, in the name of the common good and state’s neutrality. In conclusion, I provide a ‘look back’ on the conjuncture, stressing some issues that crosses the main chapters of the dissertation, such as the questions of consensus and extreme.

Mr Justice Corbett made a substantial contribution to the South African tax law as he delivered several judgements during his long career on the bench. Starting from the lower ranks as a judge he became Chief Justice of South Africa. Precedents set by his judgements are considered important and indicative of the level of South African tax law. This dissertation observes his background, looks at the operations of the tax court in South Africa and examines whether his judgements were cited and applied in subsequent cases as accepted precedent. International case law is referred to, to compare his judgements with comparable international tax law. / Auditing / M. Comm. (Accounting)

Modern democracies rest on a foundation of values essential to their prosperity. Two of those values are freedom of speech and political equality. To many, these values appear to coexist effortlessly. However, what this thesis aims to expose are some of the problems that quickly arise when attempts to interpret the values fail. The thesis investigates a specific US Supreme Court ruling called Citizens United. The ruling enabled corporations and unions to use their own treasuries for unlimited independent political expenditures. Previous laws that prohibited such corporate and union expenditures were deemed unconstitutional by the Supreme Court for violating the First Amendment’s right to freedom of speech. The ruling also paved the way for another court ruling in the US called SpeechNow.org. Facilitated by the two court rulings the so called Super PACs and 501(c)(4) organizations could receive and spend unlimited money to expressly support or oppose political candidates and parties in American elections. With an analytical framework consisting of John Rawls’s theories the Veil of Ignorance and the Difference Principle a conclusion concerning Citizens United’s righteousness can be made. The thesis concludes that the Supreme Court based its ruling on a misinterpretation of the value of freedom of speech and that Citizens United resulted in greater political inequality in the US.

Cette thèse porte sur la construction médiatique de « l’affaire de la burqa » (2009-2010) et la problématisation scientifique de « l’affaire du foulard » (1989-2004) en France. Ces débats s’inscrivent dans une actualité marquée par l’émergence de projets d’interdiction du voile islamique dans les crèches (2008-2015), sorties scolaires (2007-2013), entreprises et universités (2013-2015). Des faits divers aux lois, les affaires du foulard et de la burqa mettent au jour la conversion des débats médiatiques en affaires nationales, nous informant alors sur la construction d’un agenda juridique autour des signes de l’islam. Au regard de ce contexte, ce travail interroge la manière dont la mise en visibilité médiatique accrue du voile participe à la reconfiguration des espaces publics. Dans une approche sémiotique en communication, appuyée sur les méthodes d’analyse de l’image et des discours, ce travail conjugue l’étude de « l’affaire de la burqa » dans la presse et « l’affaire du foulard » dans les revues en SHS. L’articulation des arènes médiatique et scientifique se fait dans une perspective de recherche « archéologique » consistant à lire l’actualité (« affaire de la burqa ») à la lumière d’un savoir scientifique sédimenté durant vingt ans de publication en SHS sur « l’affaire du foulard ». Cette étude démontre que « l’affaire du foulard » a inauguré une problématique au sujet de la visibilité islamique, tandis que « l’affaire de la burqa » a posé une question inédite sur la spatialité des signes de l’islam. Ce travail a mis au jour deux paradigmes d’analyse (visibilité-spatialité) devenus aujourd’hui centraux pour la recherche en SHS portant sur le voile ou le fait religieux islamique sous le prisme des médias. / This thesis focuses on the media construction of the "burqa affair" (2009-2010) and the scientific problematization of the "headscarf affair" (1989-2004) in France. These public debates are part of media and scientific current events marked by the emergence of many projects banning the Islamic veil in nurseries (2008-2015), school trips (2007-2013), enterprises and universities (2013-2015). From news stories to laws, headscarf and burqa affairs reveals the conversion of media controversies into national issues, informing us about building a legal agenda around the signs of Islam. Given this context, this work examines how the increased media setting of Islamic veils visibility takes part in the redefinition of public spaces. In a semiotics approach, based on methods of image and discourse analysis, this work combines the study of the "burqa affair" through the press and the "headscarf affair" through the Humanities and Social Sciences journals. The articulation of mediatic and scientific arenas is approached from an "archaeological" perspective consisting of reading recent news events ("burqa affair") in the light of a scientific-knowledge sedimented during twenty years of HSS publications on "headscarf affair". This study demonstrates that the "headscarf affair" has opened a problematic view in relation to the Islamic visibility, while the "burqa affair" has set a new question on the spatiality of the signs of Islam. This work has enable to update two analytical paradigms – visibility and spatiality – that became central to contemporary research in HSS regarding the issue of the veil or Islam through the prism of the media.

This thesis sets out to provide what is perceived as the nature of Islam and background that inform the interpretation of the two novels ofMariama Ba as well as that of selected works by fellow Muslim writer, N awal El-Saadawi. Although the question of gender is carefully addressed, the principal viewpoint is Islamic theocratic rather than purely feminist. This study surveys the struggle of these two women writers to claim public space in a dominant patriarchal society. It examines the socio-political conditions affecting women in the Arab peninsula before the rise of Islam, also called Jahiliyyah, from Islam's inception (622 AD). It notes that the principle of equality of all the believers was established by the injunction in the Qur'an, and endorsed by Muhammad, the Prophet, after whose death, manipulation of the sacred texts, especially of the Hadiths, took place. This led to opposition to gender equality; while fitna (civil war) in Medina, led the Prophet to re-institute the hijablveil, in order to protect women from being sexually harassed. The significance of the hijab is then explored, and Fatima Mernissi's text Women and Islam (1987; 1992) is used as seminal to the argument that the hijab was not instituted to put a barrier between men and women. The question of how the Islamic tradition succeeded in transforming the Muslim woman into a submissive, marginal creature, one who once buried herself behind a veil, is considered in the light of feminist theory and practice in both the Third and Arab worlds as well as in terms of the postcolonial notion of 'writing back'. The works of Ba and El-Saadawi, chosen for discussion in this thesis, examine these common issues, and underscore the entitlement of women to equality. The proposition, that Muslim women talk/write back, is epitomized in Ramatoulaye's forceful wordsuttered after thirty years of silence and harassment: 'This time I shall speak out' (So Long a Letter, 1980; 1989: 58). This study also shows that both Ba and El-Saadawi (by employing the journalisme-verite approach) move beyond gender and cultural issues to explore the universal nature of man and woman, and that in accordance with Muslim theocracy, these writers ultimately advocate the notion of redemption through humanity, coincidentally expressed in the Wolofproverb: 'Man, man is his own remedy!' (Scarlet Song, 1981; 1994: 165). Furthermore, within the context of these concerns, a few speculative remarks on the likely future ofMuslim women in the Arab and African world are made, arguing that had Ba's life not been cut short so tragically, it is reasonable to suppose that she would, like ElSaadawi, have continued to advocate a holistic, healthy Muslim society, in which the humane treatment of women would prevail. Finally, in terms of the title Beyond the veil: Muslim women write back, an attempt has been made to show how both Ba and El-Saadawi strive by 'writing back' to move 'beyond' the veil, speaking out on behalf of fellow Muslim women in Africa. / Thesis (PhD)--University of Pretoria, 1999. / gm2014 / English / unrestricted