O presente estudo tem como escopo examinar os limites constitucionais da influência da tributação nas atividades econômicas dos Contribuintes, à luz dos princípios e postulados da livre iniciativa, da livre concorrência, da igualdade, da proporcionalidade e da proibição do excesso. A indagação geral que impulsionará a pesquisa é a seguinte: pode a tributação, de forma indistinta, determinar como os Contribuintes devem agir ao plasmar suas atividades econômicas, ou há algum limite a partir do qual a influência da tributação sobre as livres escolhas dos Contribuintes não pode mais avançar? Quais as normas resultantes das interações entre direito tributário e direito econômico? Quais limites a igualdade impõe ao uso de medidas extrafiscais? De quais ferramentas dispõe o aplicador para realizar a liberdade econômica e a igualdade? Como a tese do legislador negativo representa um entrave para a realização dos princípios e postulados em questão? Quais paradigmas estão por trás de tal tese? Mais especificamente, examinaremos alguns casos concretos que ilustrem os problemas em questão e permitam um aprofundamento dos pontos discutidos na pesquisa. O primeiro caso será o das empresas excluídas do SIMPLES cuja exclusão esteja motivada pelo simples exercício de determinada atividade econômica, buscando elucidar se tal discriminação encontra suporte no ordenamento jurídico brasileiro, considerando o seguinte: existindo um critério objetivo para definir quais empresas podem gozar dos benefícios do SIMPLES, qual seja, a receita bruta anual da empresa, pode o Poder Legislativo adotar critério distintivo diverso (a atividade econômica desenvolvida pela empresa) para fins de enquadramento no referido regime tributário? Tal discriminação em função da atividade econômica do Contribuinte encontra respaldo na Constituição Federal? Se a liberdade econômica é um limite à tal discriminação, quais são seus elementos e eficácia jurídica? O segundo caso, que impõe questionamentos semelhantes, é o da exclusão da possibilidade de creditamento da mão-de-obra de pessoas físicas utilizada como insumo por Contribuintes do PIS e da COFINS não-cumulativos. / This paper aims to verify which are the constitutional limitations to the influence of taxation over taxpayers’ economic activities, in the light of the principles and postulates of freedom of enterprise, free competition, equality, proportionality and the prohibition of excessive influence. The general enquiry that will guide this research is the following: can taxation, indistinctly, determine how taxpayers shall act when choosing and directing their economic activities, or are there some limitations that compel the government to not influence taxpayers' economic choices? What are the norms resulting from interactions between tax law and economic law? What limits does equality imposes to the use of behavior influent taxation? Which are the tools available to the judges to promote economic freedom and equality? How does the thesis of negative legislative power represents an obstacle to the achievement of such principles and postulates by the courts? What are the paradigms behind such thesis? More specifically, we are going to examine some cases that illustrate the problems abovementioned and allow us to go deeper in points discussed in this research. The first case is the exclusion of companies from tax benefit program called SIMPLES (for small business), whose exclusion is determined by the simple fact of exercise of a specific economic activity. We are going to exam it in order to elucidate if Brazilian law sustains such discrimination, considering the following: if the law choses one criteria to grant the tax benefits of SIMPLES (company's economic size measured by gross income), can the legislator choose another criteria (company's economic activity) to exclude it from the tax benefit program? Is it grounded in Brazilian Constitution the discrimination based upon the simple adoption of an economic activity? If freedom of enterprise is a limitation to such discrimination, which are its elements and legal effectiveness? The second case, which implies similar questions, is the exclusion of the possibility of crediting the labor of natural persons used as an input for taxpayers of non-cumulative PIS and COFINS (social contributions over gross income - VAT).

"Social networks in electronic spaces and their impact on society," analyzes the company with help of modernity. It explores the roles of individuals in civil society, and roles, The state in shaping society and the Internet. The practical part deals with democratic freedoms in society and ways to measure them. The these deals currently with used Internet technology and is dedicated to measuring its freedom. In conclusion, using the regression analysis validated correlation of democratic freedoms and liberties on the Internet.

Introdução - A obesidade infantil está pautada como assunto de saúde pública e exige a análise, implementação e avaliação de novas intervenções. O marketing é apontado como um dos fatores que interferem no aumento do índice de sobrepeso e de obesidade da população. As estratégias de comunicação publicitária se utilizam de processos cognitivos para determinar, através de elementos emocionais do receptor, a escolha e o consumo de alimentos não saudáveis, já que os publicitários respondem à demanda das empresas que buscam lucrar com seus produtos. Já se afirma que a regulamentação legal do marketing dos alimentos infantis não saudáveis deve ser adotada como instrumento de política pública na prevenção da obesidade. Assim, justifica-se a investigação de quais seriam as formas mais apropriadas para regular esse tipo de marketing no Brasil, de forma a garantir o direito à saúde e à alimentação adequada e saudável. Objetivo - Analisar o papel do marketing como um dos determinantes da obesidade infantil, buscando apontar, no campo jurídico, estratégias para a sua regulamentação no Brasil. Métodos - Revisão de literatura, análise de textos legislativos e de programas adotados para controle da obesidade infantil, além de entrevistas com representantes de entidades e profissionais diretamente ligados à implementação de políticas públicas, nacionais e internacionais, de controle da nutrição e saúde infantil, bem como de proteção dos direitos do consumidor infanto-juvenil. A interpretação dos dados levantados deu-se através do método científico dedutivo. Resultados - O crescente índice de obesidade no Brasil está demonstrado através de pesquisa nacional. A presença de alimentos no mercado com excesso de sal, gordura e açúcar precisa ser controlada. As teorias de comunicação explicam a influência do marketing na decisão emocional do consumidor. Os direitos à saúde e à alimentação adequada e saudável estão previstos na Constituição Federal. Conclusão - A regulamentação legal do marketing de alimentos não saudáveis é juridicamente possível e suas diretrizes devem focar os alimentos processados e ultraprocessados, além dos fatores que facilitam a persuasão da criança, impedindo o uso de elementos emocionais. / Introduction - Childhood obesity is considered a public health issue and requires the analysis, implementation and evaluation of new interventions. Marketing is considered as one of the factors that play a role in the increase of overweight and obesity rates in the population. Advertisement strategies use cognitive processes to determine, by means of emotional elements of the receptor, the choice and consumption of unhealthy foods, since advertisement professionals respond to the demand of companies willing to make a profit by selling their their products. The regulation of the marketing of unhealthy foods for children must be adopted as a public policy instrument for the prevention of obesity. Thus, we should investigate what are the most appropriate ways to regulate this kind of marketing in Brazil to guarantee the right to health and to adequate and healthy foods. Objective - Analyze the role of marketing as one of the determinants of childhood obesity, and try to identify legal strategies for its regulation in Brazil. Methods - Literature review, analysis of legal texts and programs implemented for the control of childhood obesity and interviews with representatives of institutions and professionals directly related to the implementation of public national and international policies for the control of childhood nutrition and health, as well as the protection of children and youth consumer rights. Deductive scientific method was used to interpret data. Results - Increasing obesity rates have been demonstrated by national surveys. The presence of foods with excessive salt, fat and sugar in market must be controlled. Communication theories explain the influence of marketing in the emotional decision of consumers. The right to health and to adequate and healthy foods is determined by the Federal Constitution. Conclusion - It is possible to regulate the marketing of unhealthy foods according to the law. The guidelines for regulation must focus on processed and ultra processed foods and the factors that facilitate persuasion of children, by prohibiting the use of emotional elements.

科学研究費補助金 研究種目:基盤研究(C) 課題番号:17530020 研究代表者:愛敬 浩二 研究期間:2005－2006年度

Global research shows that media owners tend to influence the editorial direction of their newspapers. Such influence generally tends to be in line with the media owner’s economic and / or political interests. Naturally, this is a challenge because media is regarded as the fourth estate and is supposed to be an objective yet effective channel for the citizenry to make informed decisions about their world. The study seeks to find out if the owners of four daily newspapers in South Africa, based on their political proximity; may have influenced their newspapers to be biased in favour or against any of the three biggest political parties contesting the 2016 Local Government Elections. This study is an exploratory and descriptive content analysis based on an Agenda Setting theoretic framework – supported by framing analysis and game framing. Findings reveal the correlation between the media owner’s interests and the biased reporting within their respective newspaper. This suggests that although media may not be directly or explicitly forced to adopt a specific ideology, it can be argued that political relations with media owners can influence editorial decisions. Therefore, it can be inferred that media owners of The New Age, The Citizen and The Star influenced editorial content of their newspapers during the 2016 local government elections. Given the findings of this study and the elections scheduled for 2019 in South Africa, it is important for more political communication studies to be conducted in order to establish guidelines for unbiased news reporting across all media – including newspapers. Alternatively, to compel media owners to declare their bias towards and against specific political parties in each news content, upfront. Particularly important during election period, is the need for each media (including newspapers) to have an independent editor – potentially one from the Independent Electoral Commission (IEC) to ensure that each piece of content produced is validated as bias or impartial. / Communication Science / M.A. (Communication Science)

Introdução - A obesidade infantil está pautada como assunto de saúde pública e exige a análise, implementação e avaliação de novas intervenções. O marketing é apontado como um dos fatores que interferem no aumento do índice de sobrepeso e de obesidade da população. As estratégias de comunicação publicitária se utilizam de processos cognitivos para determinar, através de elementos emocionais do receptor, a escolha e o consumo de alimentos não saudáveis, já que os publicitários respondem à demanda das empresas que buscam lucrar com seus produtos. Já se afirma que a regulamentação legal do marketing dos alimentos infantis não saudáveis deve ser adotada como instrumento de política pública na prevenção da obesidade. Assim, justifica-se a investigação de quais seriam as formas mais apropriadas para regular esse tipo de marketing no Brasil, de forma a garantir o direito à saúde e à alimentação adequada e saudável. Objetivo - Analisar o papel do marketing como um dos determinantes da obesidade infantil, buscando apontar, no campo jurídico, estratégias para a sua regulamentação no Brasil. Métodos - Revisão de literatura, análise de textos legislativos e de programas adotados para controle da obesidade infantil, além de entrevistas com representantes de entidades e profissionais diretamente ligados à implementação de políticas públicas, nacionais e internacionais, de controle da nutrição e saúde infantil, bem como de proteção dos direitos do consumidor infanto-juvenil. A interpretação dos dados levantados deu-se através do método científico dedutivo. Resultados - O crescente índice de obesidade no Brasil está demonstrado através de pesquisa nacional. A presença de alimentos no mercado com excesso de sal, gordura e açúcar precisa ser controlada. As teorias de comunicação explicam a influência do marketing na decisão emocional do consumidor. Os direitos à saúde e à alimentação adequada e saudável estão previstos na Constituição Federal. Conclusão - A regulamentação legal do marketing de alimentos não saudáveis é juridicamente possível e suas diretrizes devem focar os alimentos processados e ultraprocessados, além dos fatores que facilitam a persuasão da criança, impedindo o uso de elementos emocionais. / Introduction - Childhood obesity is considered a public health issue and requires the analysis, implementation and evaluation of new interventions. Marketing is considered as one of the factors that play a role in the increase of overweight and obesity rates in the population. Advertisement strategies use cognitive processes to determine, by means of emotional elements of the receptor, the choice and consumption of unhealthy foods, since advertisement professionals respond to the demand of companies willing to make a profit by selling their their products. The regulation of the marketing of unhealthy foods for children must be adopted as a public policy instrument for the prevention of obesity. Thus, we should investigate what are the most appropriate ways to regulate this kind of marketing in Brazil to guarantee the right to health and to adequate and healthy foods. Objective - Analyze the role of marketing as one of the determinants of childhood obesity, and try to identify legal strategies for its regulation in Brazil. Methods - Literature review, analysis of legal texts and programs implemented for the control of childhood obesity and interviews with representatives of institutions and professionals directly related to the implementation of public national and international policies for the control of childhood nutrition and health, as well as the protection of children and youth consumer rights. Deductive scientific method was used to interpret data. Results - Increasing obesity rates have been demonstrated by national surveys. The presence of foods with excessive salt, fat and sugar in market must be controlled. Communication theories explain the influence of marketing in the emotional decision of consumers. The right to health and to adequate and healthy foods is determined by the Federal Constitution. Conclusion - It is possible to regulate the marketing of unhealthy foods according to the law. The guidelines for regulation must focus on processed and ultra processed foods and the factors that facilitate persuasion of children, by prohibiting the use of emotional elements.

Aucun cap clair n’a été fixé par les pouvoirs publics européens s’agissant du droit de la protection sociale complémentaire. La contribution du droit européen en la matière est toutefois majeure. Les opérateurs spécialisés chargés de la gestion des régimes institués ont fait l’objet de nombreux textes, quoique non axés spécifiquement sur le droit de la protection sociale complémentaire et ne tenant pas toujours compte de l’originalité du modèle économique et social de certains d’entre eux. Les intérêts des bénéficiaires des dispositifs établis ont été pris en considération davantage en raison de l’extension du rôle du droit du travail au sein de l’Union européenne que des dispositions adoptées en droit de la protection sociale. Située au croisement de plusieurs domaines du droit, de l’économie et de la politique sociale, la protection sociale complémentaire cherche toujours, dans le concert du droit européen, à faire entendre une voix qui lui soit propre. Il est cependant permis d’espérer qu’un fil conducteur soit un jour plus clairement adopté, plaçant l’entreprise, qui constitue le socle du droit de protection sociale complémentaire, au coeur des réflexions et des réformes. C’est en effet au sein des entreprises, et en Europe, qu’est née la protection sociale complémentaire. Il serait cohérent que, deux siècles plus tard, les pouvoirs publics européens reviennent aux origines de celle-ci pour en déterminer l’avenir. / No clear direction has been set by the European authorities regarding complementary social protection law. However, European law still makes a major contribution on the subject. The specialized operators in charge of administrating complementary schemes have been the subject of numerous laws, but not specifically focused on complementary social protection law and not always taking into account the originality of the economic and social model of some of them. The interests of the beneficiaries were more taken into consideration because of the employment law growing position within the European Union than because of the measures adopted on social protection law. Complementary social protection happens to be right at the crossroads of several areas of law, economics and social policy. It is therefore still trying to have its own voice heard in the concert of European law. However, we can hope that a common connecting thread will be more clearly adopted, which will put the company, as the foundation of complementary social protection law, at the heart of debates and reforms. It isindeed within companies, and in Europe, that complementary social protection was born. It would make sense that, two centuries later, European authorities return to the roots of the latter to set a course for the future.

Foreign aid has been used on the one hand by donors as an important international relations policy tool and on the other hand by developing countries as a source of funds for development. Since its inception in the 1940s, foreign aid has been one of the most researched topics in development economics. This study adds to this growing aid effectiveness literature, with a particular focus on the under-researched relationship between foreign aid and extreme poverty. The main empirical assessment is based on a sample of 120 developing countries from 1981 to 2013. The study had two main objectives, namely: (i) to estimate the impact of foreign aid on poverty reduction and (ii) to examine the direction of causality between foreign aid and poverty in developing countries. From these two broad objectives, there are six specific objectives, which include to: (i) examine the overall impact of foreign aid (total official development assistance) on extreme poverty, (ii) investigate the impact of different proxies of foreign aid on the three proxies of extreme poverty, (iii) assess whether political freedom (democracy) or economic freedom enhances the effectiveness of foreign aid, (iv) compare the impact of foreign aid on extreme poverty by developing country income groups, and (v) examine the direction of causality between extreme poverty and foreign aid. To achieve these objectives, the study employed two main dynamic panel data econometric estimation methods, namely the systemgeneralised method of moments (SGMM) technique and the panel vector error correction model (VECM) Granger causality framework. While the SGMM was used to assess the impact of foreign aid on extreme poverty, the panel VECM Granger causality was used to examine the direction of causality between foreign aid poverty. The SGMM was used because of its ability to deal with endogeneity by controlling for simultaneity and unobserved heterogeneity, whereas the panel VECM was preferred because the variables were stationary and cointegrated. / Economics / D. Phil. (Economics)