of the Thesis "Amendements unrelated to the subject-matter of a bill in the legislative practice of the Czech Republic" The aim of the thesis was to describe the matter of amendments unrelated to the subject- matter of a bill. The first chapter of the thesis gave an introduction into the legislative procedure in Czech Republic and presented possible ways how an unrelated amendment can become a part of a bill. The second chapter was focused on unrelated amendments themselves. Firstly, it explained their essence and gave examples. Afterwards, unrelated amendments were characterised from different points of view, e.g. who and why iniciates them, why are they problematic, and how they can be sorted. The third chapter paid attention to selected decisions of the Constitutional Court of Czech Republic. The fourth chapter presented possible ways of how to prevent legislators from adding unrelated provisions to the bills according to contemporary rules and also mentioned possible ways how legislative rules can change.

Made available in DSpace on 2016-04-26T20:21:13Z (GMT). No. of bitstreams: 1 Jerson Carneiro Goncalves Junior.pdf: 3777696 bytes, checksum: 548728b94562caf95a271891f5fe2ce7 (MD5) Previous issue date: 2012-10-09 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / The objectives of this paper are to reflect upon the exercise of the political fundamental right of citizen s initiative. In order to fulfill this constitutional aspiration under the scope of citizenship and the democratic rule of law, it is essential to consider the concept of citizenship and the analysis of citizen s initiative in the federal, state, district. The legal system points out to the fundamental principle of citizenship and the democratic rule of Law, communicating constitutional laws implied in the process of the exercise of citizenship, disseminating them throughout the legal system. Based on the idea of principle, this paper analyzes citizen s initiative expressed in the federal, state and municipal realms in order to sustain the feasibility of the right to exercise this fundamental political right in the lawmaking process for constitutional amendments. In order to do that, in the light of constitutional law, there is the need to recognize the innate citizen as the only one entitled to propose and initiate amendments to the Constitution. In this sense, constitutional law is an open inter-text and the study of history is fundamental, because without it human beings would never have found conditions to evolve. For this reason, the path to understand citizen s initiative should consider the Brazilian constitutional history, especially the review of the Assembly s annals of the 1987 National Constitution Assembly in order to evaluate and challenge the writing of the constitutional and infra-constitutional laws related to citizen s initiative in order to demonstrate, by the interpretation of constitutional laws, that innate citizens have the possibility of exercising their political fundamental right in relation to the lawmaking process and constitutional amendments / O objetivo deste trabalho centraliza-se na reflexão do exercício do direito político fundamental de iniciativa popular das leis prevista na Constituição brasileira de 1988. Para alcançar o significado desiderato constitucional, sob o prisma da cidadania, torna-se mister a perseguição do conceito de cidadão e a análise da iniciativa popular nas esfera federal, estadual, distrital, municipal e, caso haja no futuro, no território federal. O sistema jurídico aponta a observância dos princípios fundamentais da soberania popular, do Estado Democrático de Direito e da cidadania, informando as normas constitucionais implicadas em processo do exercício da cidadania e disseminando por todo ordenamento jurídico. Partindo da ideia de sistema, analisa-se a iniciativa popular de lei no âmbito federal, estadual e municipal para sustentar a viabilidade do exercício desse direito político fundamental no processo legislativo de Emenda à Constituição. Para esse enfrentamento à luz do Direito Constitucional brasileiro, há necessidade de reconhecimento do cidadão nato, como único legitimado a propor e a iniciar o processo legislativo de Emenda à Constituição. O Direito Constitucional é intertexto aberto e, nesse sentido, o estudo da história é fundamental, pois sem ela o cidadão jamais teria encontrado condições para evoluir. Por isso, o caminho a ser trilhado é o entendimento da iniciativa popular de lei passa pela história constitucional brasileira, em especial pela análise dos Anais da Assembleia Nacional Constituinte de 1987

O presente trabalho examina a amplitude do fenômeno do Processo Judicial Eletrônico e as perspectivas de resposta à sociedade com relação à razoável duração do processo e sua celeridade pela utilização dos meios eletrônicos. Com este objetivo, analisa as possibilidades de acesso à justiça e os desafios do desenvolvimento de um novo método que permita aperfeiçoar a participação dos sujeitos processuais para que os escopos jurisdicionais sejam plenamente atingidos. Neste sentido, observa as reconfigurações que as opções políticas realizadas a partir do início deste século engendram, tanto nos princípios processuais em face às garantias constitucionais, quanto na jurisdição e suas interdependências com outros aspectos do direito processual civil. Subsidiariamente, contextualiza o desenvolvimento da atuação estatal no ciberespaço, as estratégias formuladas e a inserção do Poder Judiciário nesta seara. Ao concluir, verificar-se-á que o Processo Judicial Eletrônico é um método em construção que, já dentro do caráter atual de forma autorizada pela Lei nº 11.419/06, quando complementada pela legislação e regulamentação correlata, possibilita maior transparência e participação, tendente a prover efetividade à prestação jurisdicional na sociedade pós-moderna. / This paper investigates the extent of the digital process phenomenon and the perspectives of its impact on the society concerning the examination of the case in a reasonable period of time and its celerity upon the employment of electronic means. In view of this, this study aims to analyze the possibilities of access to justice and the challenges imposed by the development of a new method which enables the improvement in the participation of all related parties in the judicial proceedings so as to fully accomplish the scope of the jurisdictional function. As follows, it examines the reconfiguration engendered by the political options which have been taking place since the beginning of this century both in the procedural principles in light of constitutional guarantees and in the jurisdiction and on its correlation with other aspects of civil procedure. Alternatively, this dissertation contextualizes the progression of the governmental interaction on the cyberspace, the conceived strategies and the insertion of the Judiciary in this field. In conclusion, it will be possible to establish that the digital process is still under development, but even under its current status, as authorized by Law 11,419/06 and complemented by other corresponding regulations, is nonetheless able to ensure more transparency and a higher level of participation, tending to provide effectiveness to the jurisdictional function in the postmodern society.

Marinha do Brasil / O texto constitucional brasileiro de 1988 sofreu diversas alterações em matéria tributária e financeira. Praticamente todas as emendas constitucionais tiveram sua constitucionalidade questionada em razão de alegadas violações aos limites materiais do poder de reforma constitucional. O presente trabalho procura delinear alguns parâmetros para a construção de contornos mais precisos dos limites do poder de reforma constitucional em matéria tributária e financeira. A delimitação de tais parâmetros de reforma, além de contribuir para o exercício da jurisdição constitucional na análise da constitucionalidade das emendas constitucionais, permite que sejam mais bem delineadas quais as decisões fundamentais que a Constituição adotou na seara financeira e tributária, relacionadas ao federalismo, aos direitos fundamentais e à separação de poderes. / This study aims to analyze the constitutional amendments and to examine the limitations to which they are submitted in tax and public finance law. Constitutional changes are necessary as means of preservation and conservation of the Constitution. Constitutional norms are not to be considered perfect but are yet in a constant state of mutual interaction with reality. The obtained results with the research enables us to evaluate the limitations that are imposed to constitutional amendments, the binding orders of the Constitutional Court, the prohibition of abolition of perpetual clauses, as the prohibition retreating to fundamental rights, federalism and separation of powers.

Made available in DSpace on 2016-04-04T18:36:26Z (GMT). No. of bitstreams: 1 Fabio Macola.pdf: 503115 bytes, checksum: 3b2f0e32224a9c2bd87067391db7d698 (MD5) Previous issue date: 2005-03-22 / The expressive increase of the judicial production information in the contemporaneousness reflects for one hand the increasing complexity of the society and for the other the needs to organize it for its efficient recuperation specially so that the search can be possible,what would run over in a huge benefit for both the functioning of the judicial system and the society. In this way we can apply for validation a procedure of elaboration of jurisprudenciais amendments based in the Documentary Analysies that considers the judgment as a document soucer of the condensation process that is responsible for the production of the amendment. For this we talk over discuss between the relation of the Information Science and the recuperation of the information system emphasizing the importance of the information treatment for its adequate recuperation. We show clearly the importance of the Documnetary Analysies in the field of Informtion Science pointing it out through its condensation products and formation what makes possible to get trust worthy information to be used. In the same way we talk over discuss the jurisprudence importance in the field of the Law and in the social life. We elect as empiric matter of this search the jurisprudenciais amendments of the civil courts jurisdiction process of the Court of Justice of the state of S?o Paulo. As result we hav the validation of the model whose functionality neutralize the damage of the information. We conclude that the treatment of the documnetary procedure of the amendments in four categories, Fact, Legal Institute, Argument and Understanding, can answer in a objective and clearly way to the informational structure for the specific comprehension of the jurisprudenciais amendments that in its absence can t prevail itself of the organization procedures and consistent recuperation. / O aumento expressivo da produ??o de informa??o jur?dica na contemporaneidade reflete, de um lado, a crescente complexidade da sociedade e de outro, a necessidade de organiz?-la para a sua recupera??o eficiente, especialmente, para fins de pesquisa, o que redundaria em grande benef?cio tanto para o funcionamento do sistema jur?dico quanto para a sociedade. Neste sentido, aplica-se , para fins de valida??o, um procedimento de elabora??o de ementas jurisprudenciais fundamentado na An?lise Document?ria que considera o ac?rd?o como documento fonte do processo de condensa??o que responde pela produ??o da ementa. Para tanto, discorre-se sobre a rela??o entre Ci?ncia da Informa??o e sistemas de recupera??o da informa??o, enfatizando-se a relev?ncia do tratamento da informa??o para sua recupera??o adequada. Evidencia-se a import?ncia da An?lise Document?ria no campo da Ci?ncia da Informa??o, caracterizando-a atrav?s de seus procedimentos de condensa??o e estrutura??o, que lhe possibilita disponibilizar informa??o confi?vel para o uso. Do mesmo modo, apresenta-se a import?ncia da jurisprud?ncia no ?mbito do Direito e da vida social. Elege-se como objeto emp?rico da pesquisa as ementas jurisprudenciais dos processos c?veis do Tribunal de Justi?a do Estado de S?o Paulo. Como resultado, tem-se a valida??o do modelo, cuja funcionalidade neutraliza a perda de informa??o. Conclui-se que o procedimento de tratamento document?rio das ementas em quatro categorias, Fato, Instituto jur?dico, Argumento e Entendimento, responde de modo objetivo e claro ? estrutura informacional necess?ria para a compreens?o espec?fica da ementa jurisprudencial, que na sua aus?ncia n?o pode se prevalecer de procedimentos de organiza??o e de recupera??o consistentes.

Due to the apparent global economic conditions, at the end of 2008, the International Accounting Standards Board (IASB) issued amendments to IAS 39 Financial instruments: recognition and measurement and IFRS 7 Financial instruments: disclosures in October and November, 2008. The amendments allow banks to reclassify their non-derivative financial instruments in rare circumstances. This thesis investigates whether banks in the Nordic countries (Denmark, Finland, Norway, and Sweden) reclassify financial instruments, in their financial statements of 2008 and 2009. The result of the study shows that 47% of the sample Nordic banks reclassified financial instruments in 2008 and 12% in 2009. All banks increased their net profit as a result of reclassifying financial instruments in 2008. The return on equity (ROE) increased significantly compared to whether the banks would not had reclassified their financial instruments. Tendencies found among the sample Nordic banks are that larger and less profitable banks used the possibility to reclassify financial instruments to a greater extent. Because none of the banks made losses on their choice to reclassify in 2008, the conclusion is that the opportunity given due to the amendments are mostly used by the banks to enhance the net income and the key ratio ROE. This shows that management decisions are short-term. This also indicates that the amendments may be misused by management to enhance current profit for their own benefit. The thesis also concludes that the departure from fair-value as the valuation method for financial instruments, due to recent massive critic, is unlikely.

El alperujo (AL) es uno de los principales residuos agroindustriales que se generan actualmente en España. Su tratamiento mediante compostaje ha demostrado ser suficientemente viable para su revalorización y utilización agrícola, conduciendo a la producción de composts ricos en materia orgánica humificada de clara naturaleza lignocelulósica, que pueden constituir una excelente materia prima para la producción industrial de abonos orgánicos y órgano-minerales de calidad. En el presente trabajo se ha estudiado a escala pre-industrial la viabilidad del compostaje de AL demostrando que con este proceso se pueden llegar a obtener cerca de 20 categorías de abonos y enmiendas orgánicas comerciales tanto en sus formas sólidas como líquidas de acuerdo con la legislación vigente (Real Decreto 824/2005).

<p>Due to the apparent global economic conditions, at the end of 2008, the International Accounting Standards Board (IASB) issued amendments to IAS 39 <em>Financial instruments: recognition and measurement </em>and IFRS 7 <em>Financial instruments: disclosures</em> in October and November, 2008. The amendments allow banks to reclassify their non-derivative financial instruments in rare circumstances. This thesis investigates whether banks in the Nordic countries (Denmark, Finland, Norway, and Sweden) reclassify financial instruments, in their financial statements of 2008 and 2009.</p><p>The result of the study shows that 47% of the sample Nordic banks reclassified financial instruments in 2008 and 12% in 2009. All banks increased their net profit as a result of reclassifying financial instruments in 2008. The return on equity (ROE) increased significantly compared to whether the banks would not had reclassified their financial instruments. Tendencies found among the sample Nordic banks are that larger and less profitable banks used the possibility to reclassify financial instruments to a greater extent. Because none of the banks made losses on their choice to reclassify in 2008, the conclusion is that the opportunity given due to the amendments are mostly used by the banks to enhance the net income and the key ratio ROE. This shows that management decisions are short-term. This also indicates that the amendments may be misused by management to enhance current profit for their own benefit. The thesis also concludes that the departure from fair-value as the valuation method for financial instruments, due to recent massive critic, is unlikely.</p>

From the Proceedings of the 1972 Meetings of the Arizona Section - American Water Resources Assn. and the Hydrology Section - Arizona Academy of Science - May 5-6, 1972, Prescott, Arizona / The need for increased control of seepage from both natural and artificial small ponds and lakes has become more apparent with the increased frequency of their construction and use on the farm, ranch, and in recreational urban use. Seepage control methods are also becoming more numerous. Unfortunately, comparisons as to effectiveness, longevity and costs are not readily available. This paper investigates some control techniques being used in this region and evaluated them according to the above criteria. Emphasis was on the use of available physiochemical methods other than rubber membranes and concrete liners. Examples of the types of controls in use include plastic, soil compaction aids, hydrophobic chemicals and monovalent cation applications, such as sodium chloride. Some examples of the use of these methods in Arizona are shown and the results of some field comparison tests conducted using 8 x 8 square foot double -ringed infiltrometers presented. Recommendations are made of additional research that should be undertaken to improve the technology of the control of seepage losses.

No abstract available. / Thesis (Ph.D.)-University of Natal, Pietermaritzburg, 1986.