Thesis (M. Sc.)--University of Canterbury, 2008. / Typescript (photocopy). Includes bibliographical references (leaves 156-162). Also available via the World Wide Web.

Made available in DSpace on 2016-04-26T20:22:06Z (GMT). No. of bitstreams: 1 Anna Emilia Cordelli Alves.pdf: 1431840 bytes, checksum: 4b20663f533de1df16d799cb27ffa32c (MD5) Previous issue date: 2013-10-14 / The present paper intends to construe the content of the constitutional rule that governs the direct and indirect provision of specific and divisible utility services from the point of view of the Tax Law and end users rights and guarantees. Such rule will be construed under the constitutional provision section 145(II) of the Constitutional Tax System combined with section 175 in the Economic Order. The purpose herein is to show that the amounts paid by end users always have a taxable nature, seeing that for the Constitution the utility service is a res extra commercio (it is a utility and not a product), regardless of its provider, which implies the absence of profit in such provision. For that reason, in its section 145(II) the constitutional text provides a specific tax instrument to remunerate the provision of such services without distinguishing whether it is provided directly by the State or indirectly by a private party, a public utility company. Furthermore, section 175 of the Federal Constitution does not provide any other instrument to remunerate indirect utility services provision. The rate policy which under constitutional provision is established by nonconstitutional rule is related to the services agreement between the Administration and the services provider. This is a legal relationship where the end user is not involved at all. The proposal herein is to understand the rate policy as the combination between the rate paid by the user to face service costs, and which has a taxable nature, and other revenues, such as subsidies, alternative revenues and tax revenues to warrant a fair remuneration to the services provider (profits and investments). Pragmatically, the existence of a parafiscal tax relationship between the end user and the services provider may be conceived upon the Administration s delegation of its taxable capacity to the services provider that is the actual collector of such tax. Finally, this construction, in addition to warranting that the end user will remunerate only the cost of the services, as guaranteed by section 145(II) of the Federal Constitution, will grant to the services provider: (a) the possibility of excluding the amount collected as rate from the tax base of the taxes incident on its operational income; (b) the lawful remuneration of potentially usable utilities / O presente trabalho visa construir o conteúdo da norma constitucional que rege a prestação direta e indireta de serviço público especifico e divisível, sob o ponto de vista do Direito Tributário e dos direitos e garantias do usuário. Tal norma será construída a partir da conjugação da regra constitucional do artigo 145, inciso II, inserida no Sistema Constitucional Tributário, com aquela do artigo 175, posta na Ordem Econômica. Entende-se que o valor pago pelo usuário deverá ter sempre natureza tributária, posto que para aConstituiçãoo serviço público, independentemente de quem venha a prestá-lo,tem natureza deres extra commercio (é uma utilidade e não um produto). Por tal motivo, o texto constitucional cria, em seu artigo 145, inciso II instrumento tributário especifico para remunerar a prestação de serviço, sem distinguir a prestação direta pelo Estado, da prestação indireta pelo particular, concessionáriode serviço publico. Ademais, o artigo 175 da Constituição não cria instrumento diverso da taxa para remunerar a prestação indireta do serviço publico. A política tarifária - que por determinação constitucional é estabelecida por lei infraconstitucional diz respeito ao contrato de concessão entre o Poder Concedente e o concessionário. Trata-se de relação jurídica que não envolve o usuário. Propõe-se entender a política tarifária como a conjugação do valor pago pelo usuário para fazer face ao custo do serviço, e que tem natureza tributária, com receitas outras tais como subsídios, receitas alternativas, receitas dos impostos, de modo a garantir a justa remuneração do concessionário (lucros e investimentos).No plano pragmático é possível conceber entre o usuário e o concessionário, a instauração de uma relação tributaria parafiscal , mediante a delegação, pelo Poder Concedente, ao prestador de serviço, da capacidade ativa para ser sujeito ativo do referido tributo. Finalmente, a interpretação construída, além de garantir que o usuário remunere exclusivamente o custo do serviço, como lhe garante o artigo 145, inciso II da CF, poderá resultar para o concessionário: (a) na possibilidade de exclusão do valor percebido a titulo de taxa da base de cálculo dos impostos que venham a incidir sobre sua receita operacional, (b) na constitucionalidade da remuneração do serviço publico de utilização potencial

This dissertation investigates the ways in which the natural and the social overlap in the symbolic center of human activity, cities. Cities are full of living organisms, existing not in a perfect state of equilibrium but rather in states of constant flux. The cycles of life moving through the city of Cairo, Egypt are dependent on water as a vital component and scarce resource in systems of biological exchange, as well as one among many pieces of infrastructure that the city requires to survive. This dissertation looks at the informal systems that residents of a squatter settlement in Cairo, Egypt called Ezbet Khairallah have created to make life possible, as well as their attempts to get the state to formally provide these services; work that is done at collective scales and in everyday practices. The dissertation also looks at what happens when areas such as Ezba are successful in getting the state to recognize them and institutionalize utility services, what the hidden costs and unintended consequences are of becoming formal end users of state systems. The dissertation provides an overview of the forces at work in shaping Cairo, highlighting the rural to urban migration patterns and shifting urban policy over the course of the 20th century that have funneled so many into informal housing settlements. In addition, the dissertation highlights the particular material history of Ezbet Khairallah, and how that has shaped the social and material circumstances of residents. It examines the material and affective implications of being unable to escape waste, of bodies that bear signs of systems that both make life possible and make life difficult. By studying the institutional framework in which these questions get worked out in Egypt, we can better situate the struggles of those living in the urban margins of the global south, such as those in Ezbet Khairallah. / text

Made available in DSpace on 2016-04-26T20:26:12Z (GMT). No. of bitstreams: 1 TESE - CESAR AUGUSTO GUIMARAES PEREIRA.pdf: 3312958 bytes, checksum: 11ed29eece76f5772f1b5c564754f54a (MD5) Previous issue date: 2005-11-30 / This work is based on a certain conception of users of public services, defined here as participants in a specific legal relationship binding them to the service provider. This idea stems from the Celso Antonio Bandeira de Mello's proposition of 2002 that public utility services are only those apt to be used individually by specific users. Chapter 2 examines the legal system and deepens the theoretical consequences of this proposition. It compares the user to similar individual positions. Chapter 3 is dedicated to the legal situation of the user vis-a-vis the service provider. They are linked by a predominately statutory bound that allows however certain spaces of freedom to be filled by consensus. This is an important condition for Chapter 4, which analyzes the relationship between consumer law - under the Consumer Protection Code - and the public utility services. It intends to clear certain mistakes by identifying boundaries and grounds for the limited application of consumer law. These three chapters form the part of the work dedicated to the legal position of the user. The following chapters deal with certain economic aspects of the service and their implications. Chapter 5 examines the creation of utility services as linked to the coming-of-life of constitutional fundamental rights and values. It examines the economic constraints to the provision of services. It establishes the rights of (hypothetical or potential) users with regard to the creation and organization of utility services. This is a supply-based analysis. Chapter 6 proposes a demand-oriented approach: it examines the position of the users and the remuneration of utility services (by taxes or user fees). The work reviews deeply entrenched opinions and proposes pragmatic and flexible criteria for the creation of user fees unlike those applicable under tax regulations. By proposing that the user should be placed in the center of any analysis of public utility services, this dissertation aims at abandoning a view of mere protection of the user and enhances the idea of individual responsibility. The first step towards that goal is to acknowledge that the service is provided always to a certain specific user. This person is entitled to individual rights and can claim his satisfaction. It proposes that the user be seen as a citizen, not a subject. He should not be guarded, but entitled and encouraged to exercise individually or collectively his rights with regard to public utility services / O estudo baseia-se na caracterização do usuário do serviço público como participante de uma relação jurídica concreta que o liga ao prestador. A idéia deriva da restrição do conceito de serviço público às utilidades fruíveis singularmente pelos usuários, proposta por Celso Antônio Bandeira de Mello em 2002. O Capítulo 2 examina o direito positivo e aprofunda as conseqüências teóricas dessa redução, comparando o usuário com figuras próximas. O Capítulo 3 é dedicado ao exame da situação jurídica do usuário em face do prestador do serviço. Conclui-se pela existência de um vínculo predominantemente estatutário, embora com espaços de liberdade para preenchimento consensual. Essa constatação é importante como pressuposto para o Capítulo 4, no qual se analisam os termos em que o direito do consumidor tal como veiculado pelo CDC pode ser aplicado ao serviço público. Pretende-se desfazer equívocos, identificando os limites e fundamentos dessa aplicação. Esses três capítulos compõem a parte do estudo dedicada à posição jurídica do usuário. Os capítulos seguintes relacionam-se com os aspectos econômicos do serviço e suas relações com essa posição jurídica. O Capítulo 5 examina as condições para a criação dos serviços públicos, a partir de sua vinculação à realização dos direitos fundamentais e demais valores constitucionais. Analisa-se a chamada reserva econômica do possível e se estabelecem os direitos dos usuários (hipotéticos ou potenciais) em face da criação e organização do serviço. Faz-se aí a análise de aspectos econômicos do serviço sob o prisma da oferta. O Capítulo 6 tem um enfoque de demanda: examina-se a posição do usuário frente à remuneração do serviço (taxa ou tarifa). São revistas posições consolidadas sobre o tema, propondo-se critérios pragmáticos e flexíveis para a instituição de tarifas, apartados dos critérios próprios do regime tributário. Ao defender-se que o usuário deve ser posto no centro da análise do serviço público, busca-se abandonar uma visão de tutela do usuário e reforçar a idéia de sua responsabilidade individual. O primeiro passo para esse objetivo é reconhecer que o serviço é prestado sempre em favor de um usuário determinado, que detém direitos subjetivos e pode reclamar sua satisfação. Pretende-se que o usuário seja cidadão, não súdito; que não seja tutelado, mas que tenha condições formais e materiais para exercer individual ou coletivamente seus direitos subjetivos em relação ao serviço público

Un nombre d’auteurs appellent à reconsidérer la communication pour le développement et le changement social comme une question de techniques et société. Les modèles de l’intégration sociale des innovations en SIC sont donc utilisés ici pour étudier comment de nouveaux dispositifs d’appui sont acceptés et appropriés par leurs usagers dans les pays en développement, et notamment en Asie centrale (Turkménistan). Le fait que la réception et l’appropriation des dispositifs par leurs usagers est primordiale pour l’efficacité des programmes d’appui n’est plus à prouver. Nous synthétisons les modèles des écoles anglo-saxonnes et francophones et dégageons les axes communs, déterminants pour l’intégration sociale : en amont de l’usage (les modèles de l’acceptation) et en aval (les modèles de l’appropriation). C’est la construction du sens d’usage, où l’usager mobilise les représentations « déjà-là » et l’imaginaire, pour évaluer les avantages et les pertes liés à l’usage du dispositif, l’expérience anticipée ou perçue de l’usage situé. Cette construction mentale s’apparente dans la littérature à la formation de la valeur perçue d’usage (Jouet ; Mallein, Toussaint et coll. ; Boenisch ; Assude et al. ; Nelson ; Kim et al.) ; néanmoins, il serait nécessaire de mieux comprendre ce processus. Nous explorons ce concept en détail dans notre étude qualitative de cas multi-sites réalisée dans le contexte d’un des dispositifs d’appui à la PME au Turkménistan. Nous modélisons le rôle de la valeur perçue d’usage dans l’intégration de nouveaux dispositifs d’utilité sociétale et le mécanisme de sa formation mentale chez les usagers organisationnels. / Number of researchers call to reconsider communication for development and social change, as a problem of techniques and society. Thus, the models of social integration of innovations are used here to study how the new development support components are accepted and appropriated by their users in developing countries, notably in Central Asia (Turkmenistan). There is no need to prove anymore that users’ reception and appropriation is critical to the development programs effectiveness. Hence, we synthesize the Anglo-Saxon and French models and distinguish the common determinant axes for the innovation reception: before its actual use (acceptance models) and after it (cognitive appropriation models). It appears to be the mental construction of the meaning of use: the user mobilizes his representations « already there » and his imaginary to assess the associated functional and symbolic benefits-costs, the anticipated and perceived use experience. In the literature, this mental construction process appears as the formation of the Perceived Value of Use (Jouet; Mallein, Toussaint and coll.; Boenisch; Assude et al.; Nelson; Kim et al.). However, it would be necessary to further investigate this process. We explore this concept in detail in our qualitative multi-site case study, conducted within one of the SME support components in Turkmenistan. As result, we model the role of the Perceived Value of Use for the acceptance and the appropriation of the new services of social utility, as well as its mental formation on the organisational users’ side.