A comunidade internacional tem se convencido sobre a seriedade da mudança climática e a necessidade de respostas urgentes para combatê-la. No entanto, a ausência de um regime universal com metas para os principais poluidores faz com que cada país adote ações individuais de maneira descoordenada. Esse descompasso levanta preocupações sobre possíveis impactos para a competitividade e a eficácia dos esforços dos países com políticas climáticas mais ambiciosas. Com o escopo de neutralizar tais ameaças, desponta a alternativa de adoção de ajustes de carbono na fronteira para equalizar os encargos ambientais entre a indústria doméstica e as importações. Nesse contexto, a presente tese defende a criação de disciplinas internacionais para orientar o uso de ajustes de carbono em sintonia com os valores do livre comércio e da preservação do clima. Recomenda-se que as negociações internacionais sejam lideradas pelas Nações Unidas, na moldura do regime climático, porém, em estreito diálogo e cooperação com a Organização Mundial do Comércio (OMC). A partir da análise de possíveis cenários, o trabalho expressa preferência por disciplinas multilaterais. Reconhece-se, contudo, méritos em arranjos intermediários, como os instrumentos setoriais. Por fim, indica-se um roteiro sobre os principais aspectos da aplicação dos ajustes de carbono que mereceriam apreciação em plano internacional. / The international community has acknowledged the need for urgent responses to address climate change. However, in the absence of a global agreement setting binding targets for all major polluters, countries pursue individual actions in an uncoordinated fashion. Such a situation raises concerns on competitiveness impacts and on the environmental effectiveness of climate policies of most countries, especially those leading the way. As a solution to level the playing field vis-à-vis international competitors, countries evaluate the use of border carbon adjustments. Against this background, this analysis supports the design of international disciplines to guide the use of border carbon adjustments in line with the goals of free trade and climate protection. It argues that the United Nations should lead those negotiations in the framework of the climate regime, in close dialogue and cooperation with the World Trade Organization (WTO). Based on an analysis of multiple scenarios, this essay favours the adoption of multilateral disciplines. It recognizes, however, advantages in alternative approaches such as sectorial agreements. Finally, it proposes a roadmap on key aspects concerning the use of border carbon adjustments that merit consideration in the international arena.

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Hur policyförändringar, som fler nationella prov och tidigare betyg, kan komma till uttryck i verksamheten utforskas i denna studie. Syftet är att undersöka hur några elever i läs- och skrivsvårigheter/dyslexi beskriver sina erfarenheter av att göra nationella läsprov i svenska i årskurs 6. Det empiriska materialet har inhämtats genom halvstrukturerade intervjuer med fyra elever i årskurs 6, som nyligen har genomfört proven. Resultatet, som har analyserats ur ett policy enactment perspektiv, visar att eleverna beskriver proven som mycket viktiga, då de tror att proven har en stor betydelse för deras betyg i svenska. Eleverna har förberetts inför proven i skolan genom undervisning i läsförståelsestrategier, genom att öva på gamla prov och genom att titta på bedömningsexempel. De har också förberett sig själva inför provsituationen på olika sätt. Eleverna har olika erfarenheter av anpassningar vid proven och de som har haft anpassningar ställer sig positiva till det. Eleverna upplevde stress och nervositet i varierande grad, främst innan proven. Skilda specialpedagogiska perspektiv framträder i hur skolor hanterar frågor om förberedelser och anpassningar av de nationella proven. Hur lärare och elever tolkar policy får betydelse för eleverna i samband proven. / How changes in policy, as more national tests and earlier grades, can be expressed in school settings are explored in this study. The aim is to examine how some students in reading and writing difficulties/dyslexia describe their experiences of doing national reading tests in Swedish in Grade 6. The empirical material has been collected through semi-structured interviews with four students in Grade 6, who recently have conducted the tests. The results have been analyzed from a policy enactment perspective and show that students describe the tests as very important, since they believe that the tests have a significant impact on their grades in Swedish. Students have been prepared for the tests in school by teaching of reading comprehension strategies, by practicing on old tests and by looking at assessment examples. Students have also prepared themselves for the test situation in different ways. They have different experiences regarding adjustments during the tests and the students who have had adjustments express positive feelings about them. The students experienced stress and anxiety in varying degrees, mostly before the tests. Separate perspectives of special education emerge in how schools deal with issues as preparation and adjustments of the national tests. How teachers and students interpret policy seems to be an important factor in students’ situations associated to the tests.

Bien qu’il soit recommandé de pratiquer tout au long de sa vie une activité physique régulière pour se maintenir en bonne santé, peu d’études portent sur les modifications des patrons locomoteurs lors de la répétition de séances à 2 ou 3 jours d’intervalle. Lorsqu’elles sont intenses ou inhabituelles, les formes naturelles de locomotion pédestre – dites de type cycle étirement-détente (CED) – se caractérisent par des perturbations structuro-fonctionnelles et proprioceptives qui peuvent perdurer plusieurs jours. Ces déficiences sont autant de sources de risques accrus de blessures lors de la répétition d’une pratique sportive. Ce travail doctoral a pour objectif (i) d’examiner les effets immédiats et retardés d’exercices épuisants de type CED sur les paramètres neuromécaniques de la locomotion humaine en conditions de marche, de course et de sauts et (ii) d’étudier l’influence combinée d’une pratique pieds nus vs. pieds chaussés. Nos résultats ne révèlent pas de modification significative des patrons locomoteurs en phase de récupération immédiate (post-exercice) mais démontrent l’intervention de stratégies compensatrices et/ou protectrices en phase de récupération retardée (2ème jour posteffort). Ces stratégies diffèrent entre les conditions de marche et de course. Nos travaux soulignent également l’importance de discriminer les stratégies adoptées dès la première minute de l’exercice des ajustements ultérieurs apparaissant pendant la phase dite d’optimisation du CED. Par contre, les différences observées entre les conditions de course pieds nus vs. pieds chaussés restent étonnamment similaires avec la fatigue. Le port de chaussures se traduit par une réduction des chocs d’impact mais également par une restriction des mouvements naturels du pied et par une éversion accrue dont il conviendrait d’étudier les conséquences lors de la répétition en état de fatigue d’exercices de plus longue durée. / Although lifelong practice of moderate amounts of regular physical activity is recommended to ensure a healthy living state, little is know about the modifications of the locomotion patterns when repeating exercises every 2 to 3 days. Intense or unaccustomed stretch-shortening cycle (SSC) forms of ground locomotion are characterized, however, by structuro-functional and proprioceptive impairments that may last for a few days. These impairments may then be expected to increase the risk of injury. The present work aimed (i) to examine the acute and delayed SSC fatigue effects on the neuro-mechanical gait characteristics in walking, running and jumping conditions and (ii) to study the combined influence of a barefoot vs. shod gait condition. Our results did not reveal any modification of the locomotion patterns in the acute recovery phase (post-exercise), but demonstrated compensatory and/or protective strategies in the delayed phase (2 days post-exercise). The observed strategies differed significantly in walking and running. Our results emphasized also the need to differentiate the strategies occurring within the first minute of exercise from the subsequent adjustments related to the progressive SSC pattern optimization. Surprisingly, the observed differences between the barefoot and shod running conditions remained quite independent of the fatigue state. The shod running condition was thus found to attenuate ground impact transmission, but it resulted also in restricted natural foot motions and increased eversion that should be worth re-examining when repeating exercises of longer duration.

OPSOMMING Gebeurlikhede kan omskryf word as onsekere omstandighede van positiewe of negatiewe aard wat, onafhanklik van die verweerder se optrede en indien dit sou realiseer, waarskynlik 'n persoon se gesondheid, inkomste, verdienvermoë, lewenskwaliteit, lewensverwagting of onderhoudsafhanklikheid in die toekoms kan beïnvloed of in die verlede kon beïnvloed het en wat gevolglik op billike en realistiese wyse in ag geneem moet word ter bepaling van die skadevergoedingsbedrag. Die skadevergoedingsbedrag kan vanweë gebeurlikhede verminder of vermeerder word waar die eiser wel met `n oorwig van waarskynlikheid die volle omvang van die skade bewys het, maar die hof nie kon oortuig dat geen ander oorsaak die skade waarskynlik ook sou kon veroorsaak nie (sg "gebeurlikheids-aanpassings"). In gevalle waar die eiser nie die volle omvang van die skade op `n oorwig van waarskynlikheid kon bewys nie, kan die hof nogtans `n verminderde bedrag toeken op grond van die gebeurlikheid dat die skade wel waarskynlik in die toekoms kan realiseer (sg "gebeurlikheidstoekennings"). Die eiser moet getuienis voorlê van gebeurlikhede wat die skadevergoedingsbedrag sal verhoog, en die verweerder van gebeurlikhede wat die skadevergoedingsbedrag sal verlaag. Die waarskynlikheid dat die gebeurlikheid sal realiseer, moet deur die hof aan die hand van objektiewe maatstawwe en op grond van feitelike bewerings en logiese afleidings uit deskundige en ander getuienis in die vorm van `n waarskynlikheidsgraad van tussen vyf persent en tagtig persent uitgedruk word. Hipotetiese kousaliteit word deur die hof aangewend om gebeurlikhede op `n billike wyse in ag te neem en verwys na die kousale ketting van hipotetiese feite wat waarskynlik sou gerealiseer het indien die skadestigtende gebeurtenis nie plaasgevind het nie. Gebeurlikhede kan in twee kategorieë geklassifiseer word: Algemene gebeurlikhede wat gewoonlik in enige stadium by alle persone kan voorkom (bv vroeë dood, siekte ens) en spesifieke gebeurlikhede wat gewoonlik op spesifieke tydstippe by spesifieke individue kan voorkom (bv hertroue, egskeiding ens). Terwyl die hof geregtelik kennis behoort te kan neem van die invloed van algemene gebeurlikhede, behoort die hof hoofsaaklik op grond van ondersteunende getuienis van die invloed van spesifieke gebeurlikhede oortuig te word. Algemene gebeurlikheidsaanpassings is gewoonlik relatief laag (gemiddeld tien persent), terwyl gebeurlikheidsaanpassings vir spesifieke gebeurlikhede fluktueer (gewoonlik tussen vyf persent en vyftig persent), afhangende van die getuienis en omstandighede van die eiser. Gebeurlikheidstoekennings is gewoonlik laer as vyftig persent. SUMMARY Contingencies can be described as uncertain circumstances of a positive or negative nature which, independent of the defendant's conduct and if it should realise, would probably influence a person's health, income, earning capacity, quality of life, life expectancy or dependency on support in future or could have done so in the past, and which must consequently be taken into account in a fair and realistic manner in the quantification of damages. Contingencies can be used to increase or reduce damages in circumstances where the plaintiff succeeded in proving the full loss on a preponderance of probability, but could not convince the court that there was no probability that any other cause could also have given rise to the loss (so-called "contingency adjustments"). In circumstances where the plaintiff could not prove the full loss on a preponderance of probability, the court can nevertheless award a reduced amount on the basis of the contingency that loss could probably realise in future (so-called "contingency allowances"). The plaintiff must adduce evidence of contingencies that can increase damages, and the defendant of contingencies that can reduce damages. The degree of probability that the contingency will realise, must be expressed by the court as a percentage of between five percent and eighty percent, in view of objective measures and on the basis of factual allegations and logical deductions derived from expert and other evidence. Hypothetical causation assists the court in taking account of contingencies in a fair manner and refers to the causal link of hypothetical events which would probably have realised if the damage-causing event did not occur. Contingencies can be classified into two categories: General contingencies that usually can be present in the lives of all people at any point in time (eg early death, sickness, etc) and specific contingencies that usually are present in the lives of specific individuals at specific times (eg remarriage, divorce, etc). While the court should be able to take legal notice of the influence of general contingencies, the court should be convinced of the influence of specific contingencies primarily on the basis of supporting evidence. General contingency adjustments are usually relatively low (on average ten per cent), while contingency adjustments for specific contingencies fluctuate (usually between five per cent and fifty per cent), depending on the evidence and circumstances of the plaintiff. Contingency allowances are usually lower than fifty per cent. / Jurisprudence / LL.D

Skolan har i uppdrag att verka för att alla elever når de fastställda kunskapskraven. När elever inte når upp till dessa kunskapskrav ska åtgärder vidtas. Har eleven en funktionsnedsättning ska de förmågor som är nedsatta kompenseras. Därför har skolan att göra extra anpassningar och om det inte är tillräckligt ska ett beslut om särskilt stöd fattas. Denna studie undersöker vilken uppfattning som pedagoger har om den egna kunskapen och upplevelsen av stöd i det komplexa arbetet med att genomföra extra anpassningar utifrån elever som har en NPF-diagnos. Undersökningen genomförs som en webbaserad enkät som sprids till skolor i norra uppland. Resultatet visar att upplevelsen av stöd är förhållandevis stort från den egna interna organisationen men det finns behov av ett större stöd. Samtidigt finns det en önskan att hämta stöd från externt håll som BUP och HAB. Ofta genomförs extra anpassningar dagligen och uppfattningen om den egna kunskapen är god. Samtidigt finns önskemål om att få delta i utbildning eller föreläsning i syfte att lära sig mer om extra anpassning för elever. Sambandsanalysen visar dock inte på ett signifikant samband.

Submitted by Mariana Monte Alegre de Paiva (mmapaiva@hotmail.com) on 2018-01-16T15:25:28Z No. of bitstreams: 1 tese.pdf: 1826581 bytes, checksum: a1ad1d51ebdcc40ec1744c71de92b05e (MD5) / Approved for entry into archive by Thais Oliveira (thais.oliveira@fgv.br) on 2018-01-16T16:24:43Z (GMT) No. of bitstreams: 1 tese.pdf: 1826581 bytes, checksum: a1ad1d51ebdcc40ec1744c71de92b05e (MD5) / Made available in DSpace on 2018-01-16T19:05:27Z (GMT). No. of bitstreams: 1 tese.pdf: 1826581 bytes, checksum: a1ad1d51ebdcc40ec1744c71de92b05e (MD5) Previous issue date: 2017-12-18 / O trabalho pretende examinar as principais controvérsias tributárias decorrentes dos mecanismos contratuais de ajuste de preço, usualmente utilizados em contratos de aquisição de participação societária, no contexto de operações societárias de fusões e aquisições (também denominadas em conjunto como “transações”). Especialmente em grandes transações, é bastante comum que as partes envolvidas, com base nos resultados da auditoria e da diligência legal, discordem em relação a alguns aspectos da própria avaliação financeira da empresa (“empresa-alvo”) ou a respeito de passivos e contingências específicos envolvidos no negócio. Para alcançar um consenso, as partes podem estabelecer condições, ajustes e limitações ao pagamento do preço. Assim, o preço poderá variar dependendo de certos eventos, sofrendo alterações – complementações ou até reduções – conforme as cláusulas contratuais acordadas. Existem diversos mecanismos contratuais que vem sendo aprimorados ao longo do tempo para flexibilizar a determinação do preço, dentre os quais destacamos aqueles utilizados com mais frequência na prática: earn out; holdback e escrow, ajustes de preço e indenizações. No caso brasileiro, é possível verificar que esses mecanismos contratuais são usados, às vezes, sem tanta atenção aos seus desdobramentos no campo tributário. Como a legislação tributária existente não regulamenta de forma totalmente precisa e completa os impactos desses mecanismos contratuais, a sua implementação pode eventualmente gerar problemas para o comprador e o vendedor perante o Fisco. Diante disso, a intenção desse trabalho é abordar as principais controvérsias tributárias envolvendo tais mecanismos. Para tanto, é preciso comentar a respeito do propósito e do funcionamento desses mecanismos, abordar sua natureza jurídica e determinar os seus respectivos impactos no campo tributário, levando em consideração a legislação vigente e a jurisprudência. O trabalho destacará as questões polêmicas envolvidas, indicando pontos de atenção que podem gerar possíveis questionamentos pelo Fisco. O trabalho ainda propõe sugestões e recomendações práticas na utilização de cada mecanismo contratual e aponta alguns cuidados essenciais na redação dos contratos e nos procedimentos adotados para mitigar os riscos tributários. / This thesis aims to examine the main tax controversies related to the contractual mechanisms of price adjustment commonly used in share sales and purchase agreements in the context of merger and acquisition transactions (“M&A transactions”). Especially in large transactions, based on the due diligence results, the parties usually disagree in relation to some aspects of the valuation of the target company or in respect to certain liabilities involved in the deal. In order to reach an agreement, the parties may establish some conditions, adjustments or restrictions in respect to the purchase price payment. Hence, the purchase price may be modified, either through increases or reductions, depending on certain events and considering the actual clauses agreed by the parties. There are several contractual mechanisms that have been improved over time to enable the purchase price determination, among which we stress those used more frequently, namely: earn out, holdback / escrow account, other price adjustments and indemnification. In Brazil, these contractual mechanisms are often used without much attention to the tax impacts. Their use may lead to disputes between Tax Authorities and the parties to the acquisition, mainly because the current tax legislation does not address the impacts of such mechanisms in a precise and complete manner. In view of the above, this thesis aims to examine the main tax controversies involved in those contractual mechanisms. For that purpose, it is relevant to first comment on the business and economic purpose and the function of these main mechanisms, and then analyze their legal nature, considering the current tax legislation and case law. Finally, the thesis covers the contentious tax aspects involved, highlighting the issues that may eventually be challenged by Tax Authorities. The thesis also provides some practical suggestions and recommendations on the use of each contractual mechanism, as well as points out some aspects to be considered when drafting clauses and procedures to be adopted to mitigate additional tax risks.

The aim of the diploma thesis is the elaboration of the documentation proposal land adjustments in the chosen locality. The chosen locality for this work is the cadastral area of Brloh pod Kletí. The first part of the thesis consists of literary research, which deals with the topic of work in general. Further, the basic characteristics of the territory are described, the land improvement scheme is determined. Based on a field survey of this territory, the problems that were addressed with the analysis were analyzed of the draft measure in the plan of common facilities. The main part of the work was to draw up a list of claims for three selected owners. These claims form the basis for designing a new land arrangements.

[pt] Os gráficos de controle estão entre as ferramentas indispensáveis para monitorar o desempenho de um processo em várias indústrias. Quando estimativas de parâmetros são necessárias para projetar esses gráficos, seu desempenho é afetado devido aos erros de estimação. Para resolver esse problema, no passado, pesquisadores avaliavam o desempenho desses métodos em termos do valor esperado do número médio de amostras até um alarme falso condicionado às estimativas dos parâmetros (denotado por 𝐶𝐴𝑅𝐿0). No entanto, esta solução não considera a grande variabilidade do 𝐶𝐴𝑅𝐿0 entre usuários. Então, recentemente, surgiu a ideia de medir o desempenho dos gráficos de controle usando a probabilidade de o 𝐶𝐴𝑅𝐿0 ser maior do que um valor especificado – que deve estar próximo do desejado nominal. Isso é chamado de Exceedance Probability Criterion (EPC). Para aplicar o EPC, a função de distribuição acumulada (c.d.f.) do 𝐶𝐴𝑅𝐿0 é necessária. No entanto, para um dos gráficos de controle mais utilizados, o gráfico Xbarra, também conhecido como gráfico x (sob a suposição de distribuição normal), a expressão matemática da c.d.f. não está disponível na literatura. Como contribuição nesse sentido, o presente trabalho apresenta a derivação exata da expressão matemática da c.d.f. do 𝐶𝐴𝑅𝐿0 para três possíveis casos de estimação de parâmetros: (1) quando a média e o desvio-padrão são desconhecidos, (2) quando apenas a média é desconhecida e (3) quando apenas o desvio-padrão é desconhecido. Assim, foi possível calcular o número mínimo de amostras iniciais, m, que garantem um desempenho desejada do gráfico em termos de EPC. Esses resultados mostram que m pode assumir valores consideravelmente grandes (como, por exemplo, 3.000 amostras). Como solução, duas novas equações são derivadas aqui para ajustar os limites de controle garantindo assim um desempenho desejado para qualquer valor de m. A vantagem dessas equações é que uma delas fornece resultados exatos enquanto a outra dispensa avançados softwares de computador para os cálculos. Um estudo adicional sobre o impacto desses ajustes no desempenho fora de controle (OOC) fornece tabelas que ajudam na decisão do melhor tradeoff entre quantidade adequada de dados e desempenhos IC e OOC preferenciais do gráfico. Recomendações práticas para uso desses resultados são aqui também fornecidas. / [en] Control charts are among the indispensable tools for monitoring process performance in various industries. When parameter estimation is needed to design these charts, their performance is affected due to parameter estimation errors. To overcome this problem, in the past, researchers have evaluated the performance of control charts and designed them in terms of the expectation of the realized in-control (IC) average run length (𝐶𝐴𝑅𝐿0). But, as pointed recently, this solution does not account for what is known as the practitioner-to-practitioner variability (i.e., the variability of 𝐶𝐴𝑅𝐿0). So, a recent idea emerged where control chart performance is measured by the probability of the 𝐶𝐴𝑅𝐿0 being greater than a specified value - which must be close to the nominal desired one. This is called the Exceedance Probability Criterion (EPC). To apply the EPC, the cumulative distribution function (c.d.f.) of the 𝐶𝐴𝑅𝐿0 is required. However, for the most well-known control chart, named the two-sided Shewhart Xbar (or simply X) Chart (under normality assumption), the mathematical c.d.f. expression of the 𝐶𝐴𝑅𝐿0 is not available in the literature. As a contribution in this respect, the present work presents the derivation of the exact c.d.f. expression of the 𝐶𝐴𝑅𝐿0 for three cases of parameters estimation: (1) when both the process mean and standard deviation are unknown, (2) when only the mean is unknown and (3) when only the standard deviation is unknown. Using these key results, it was possible to calculate the exact minimum number of initial (Phase I) samples (m) that guarantees a desired in-control performance in terms of the EPC. These results show that m can be prohibitively large (such as 3.000 samples). As a solution to this problem, two new equations are derived here to adjust the control limits to guarantee a desired in-control performance in terms of the EPC for any given value of m. The advantage of these equations (compared to the existing adjustments methods) is that one provides exact results and the other one does not require too many computational resources to perform the calculations. A further study about the impact of these adjustments on the out-of-control (OOC) performance provides useful tables to decide the appropriate amount of data and the adjustments that corresponds to a user preferred tradeoff between the IC and OOC performances of the chart. Practical recommendations for using these findings are also provided in this research work.