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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
1

A anterioridade das leis tributárias / The legal system of anteriorty of tax laws

Melo, Ana Carolina de Paula Leal de 26 September 2008 (has links)
Made available in DSpace on 2016-04-26T20:27:53Z (GMT). No. of bitstreams: 1 Ana Carolina de Paula Leal de Melo.pdf: 584376 bytes, checksum: bbb265129657ed13b23ddc3ffab551fd (MD5) Previous issue date: 2008-09-26 / The subject chosen for scientific research was THE LEGAL SYSTEM FOR ANTERIORITY OF TAX LAWS (the publication of tax laws before the tax year to which they apply). This came to our attention when the Constitutional Amendment n° 42/2003 was announced, which alters the constitutional text, introducing paragraph c in clause III of article 150 of the Federal Constitution, that institutes special anteriority. We wish to give our contribution, though small, to Legal Science, seeking to scrutinise the inquiry objective: The Principle of the Anteriority. We know that no description comes close to reality, which is inexhaustible for cognoscitive ends, as it is inevitable that there will be some distancing between the object and the judgement constructed by the person knowing about the topic. Thus we will be please as we will have reached our objective if the work contributes scientifically to the study of Law, and to future inquiries into same subject. In this study our aim is to define the reach of the principle of Anteriority, keeping in mind that the subject is extremely important for Law, especially Tax Law, since it is a fundamental principle of the legal system, and has direct influence on taxation, as well as by the fact of being a principle that guarantees the compliance of other constitutional principles, such as the security of the judicial system, and legality. While developing this study, we had chance to verify that the principle of Anteriority appears in the constitutional text in more than one form. (The Ninety Day Anteriority Law), which we study in great detail in this work. Later, when we study the subject in greater depth, we come across various circumstances that could influence decisively the application or not of principle of anteriority. We also analyse related aspects of the subject, such as its inception and reasons that led the formation of the anteriority law, and the ninety day anteriority law. Later there were reasons to istitute the Special Anteriority Law. The work also analyse the terms To institute and to increase , looking to identify the consequences and outcomes that these terms have in the legal sistem. We also came across some controversial questions, such as how to measure the time period for compliance of the principle of anteriority, as well as that its legality, the time period or its effectiveness that influences the counting of the time period of the cited principle. And finally, we analyse the relationship between the principle of anteriority and the provisional laws (valid for 90 days). Finally we were able to debate how to resolve in a scientific way questions that, we hope, are useful in the development of the subject following the best teaching methods, and in Brazilian courts / O tema escolhido para pesquisa científica foi A ANTERIORIDADE DAS LEIS TRIBUTÁRIAS , que nos chamou a atenção quando da promulgação da Emenda Constitucional n° 42/2003, que alterou o texto constitucional introduzindo a alínea c , no inciso III, do artigo 150, da Constituição Federal, que instituiu a anterioridade especial. Temos como objetivo dar nossa contribuição, ainda que pequena, para a Ciência do Direito, buscando esmiuçar o objeto de investigação: o princípio da anterioridade. Sabemos que nenhuma descrição toca a realidade, que é inesgotável para fins cognoscitivos, bem como que o distanciamento entre o objeto e o juízo construído pelo ser cognoscente a seu respeito, é inevitável. Assim, ficaremos felizes e teremos alcançado nosso objetivo, se o trabalho contribuir cientificamente para o estudo do Direito, e para futuras inquirições sobre o mesmo objeto. Almejamos, ainda, em nosso trabalho, definir o alcance do princípio da anterioridade, tendo em vista que é tema importantíssimo para o Direito, e em especial ao Direito Tributário, uma vez que é princípio basilar do ordenamento jurídico e tem influência direta na tributação, bem como pelo fato de ser princípio que garante o cumprimento de outros princípios constitucionais, tais como a segurança jurídica e a legalidade. No desenvolver do estudo, tivemos oportunidade de verificar que o princípio da anterioridade vem revestido, no texto constitucional, de mais de uma forma (anterioridade do exercício, nonagesimal e especial), as quais estudaremos detalhadamente no desenvolver do trabalho. Posteriormente, ao nos aprofundarmos no tema, nos deparamos com diversas circunstâncias que poderiam influir de forma decisiva na aplicação ou não do princípio da anterioridade. Pretendemos também analisar aspectos relevantes do tema, tais como seu nascimento e motivos que levaram o constituinte originário a instituir a anterioridade do exercício, a anterioridade nonagesimal. Após, as razões para a instituição da anterioridade especial. A análise dos signos instituir e majorar também será objeto do trabalho, procurando identificar quais os reflexos e desdobramentos que referidos signos têm no ordenamento jurídico. Deparamo-nos também com questões controversas, tais como a da contagem do período para cumprimento e obediência ao princípio da anterioridade, bem como da indagação se é a validade, a vigência ou a eficácia que influi na contagem de referido princípio. E, por fim, analisamos a relação entre o princípio da anterioridade e as medidas provisórias. Pudemos, enfim, levantar debates e reflexões, procurando responder de forma científica, questões que, esperamos, sejam úteis no desenvolvimento do tema na melhor doutrina e nos tribunais pátrios
2

K problematice času absolutního a relativního ve španělštině a češtině / On Absolute and Relative Tenses in Spanish and Czech

Vavřičková, Lenka January 2011 (has links)
This diploma thesis compares the Spanish verb system with the Czech one in terms of expressing temporal relations. We use the InterCorp parallel synchronic corpus to examine the Spanish tenses of presente, pretérito imperfecto, pretérito perfecto simple, futuro simple, condicional simple, pretérito perfecto compuesto, pretérito pluscuamperfecto, pretérito anterior, futuro compuesto a condicional compuesto in the indicative mode and also the infinitive verb forms of infinitivo simple, infinitivo compuesto, gerundio simple a gerundio compuesto. We look for the Czech equivalents to the complex temporal meanings of the Spanish verb.
3

Temporální vztahy v českých barokních textech / Temporal relationships of Czech Baroque texts

MONDŘÍKOVÁ, Petra January 2013 (has links)
The presented dissertation addresses the issue of expressing temporary relations (the present and the past) in the texts of the authors of the Baroque period. The excerpt includes 44 works of historic literary output. The topic is based on a semantic definition of temporal relationships in the Baroque language and interferes with the paratactic and hypotactic method of expression. Within the scope of paratactic connection of syntactic units, we analyze phrasal connections (the connection of main clauses and the connection of paratactic subclauses), text and phrasal connections, within the scope of hypotactic concentration mainly the relationship of the main and subordinate adverbial clauses of time. The classification according to various paratactic and subordinating conjunctions is led by the effort to obtain a comprehensive overview of the possible ways to express temporal relationships. The aim of the work is to contribute to an analytical examination of the syntactic language level of the Baroque period and to confirm the hypothesis of intact continuity of the language development between the humanistic, Baroque and National Revival periods.
4

La traduction des marqueurs non-verbaux du temps et de l'aspect en arabe et en français / The translation of the non-verbal markers of the time and of the aspect in Arabic and in French

Younes, Waad 05 December 2015 (has links)
Nous étudions dans notre thèse les marqueurs non-verbaux du temps et de l’aspect en arabe et en français. Nous distinguons cinq grandes notions (en nous appuyant notamment sur le cadre théorique de J.-P. Desclés) : le référentiel temporel, les différents aspects, la durée et l’itération, la localisation par rapport à un moment et la localisation par rapport à un procès. Dans chacun des cinq chapitres, nous étudions le rôle des marqueurs non-verbaux. Ainsi, le premier chapitre sera consacré aux référentiels temporels qui sont un élément nécessaire pour identifier la temporalité d’un procès. Ce dernier peut être un évènement, un processus ou un état. Il peut d’ailleurs être télique ou atélique, saisi avant ou après sa limite initiale ou sa limite finale (chapitre 2). Le procès peut durer pendant un certain temps avec une seule occurrence ou plusieurs. Il peut être localisé par rapport à un moment ou par rapport un autre procès. Nous avons enfin consacré trois chapitres à étudier le rôle des marqueurs non verbaux dans l’expression de ces différents cas. Notre problématique est d’évaluer le rôle des marqueurs non-verbaux dans l’expression du temps et de l’aspect et dans la levée d’ambiguïté de l’énoncé. Ce faisant, nous comparons les deux langues, l’arabe et le français, en ce qui concerne leur emploi de ces marqueurs dans l’expression du temps et de l’aspect. En nous appuyant sur un corpus de quatre ouvrages et de leurs traductions, nous avons établi un inventaire des marqueurs arabes et de leurs équivalents français et évalué leur rôle dans l’expression du temps et de l’aspect. / We study in our dissertation the non-verbal markers of the time and of the aspect in Arabic and French. We generally distinguish five broad notions (based on the whole on J.-P. Desclés’s theoretical frame): the temporal frames of references, the different aspects, the duration and the iteration, the location in relation to a time and the location in relation to a situation. In each of the five chapters, we study the role of non-verbal markers. The first chapter will be devoted to the temporal references, a necessary element to identify the temporality of a situation. It may be an event, a process or a state. It may also be telic or atelic, entered before or after its initial limit or its final limit (chapter 2). The situation may last for a certain time with a single occurrence or more. It can be located according to a moment or another situation. Finally, we have devoted three chapters to study the role of non-verbal markers in the expression of these different cases. The problem is to evaluate the role of non-verbal markers in the expression of the time and of the aspect, and in the lifting of ambiguity in the statement. In doing so, we compare the two languages, Arabic and French, with regards to their use of these markers in the expression of the time and of the aspect. Based on a corpus of four books and their translations, we have established an inventory of Arab markers and their French equivalents and evaluated their role in the expression of the time and of the aspect.
5

Temporal Subordinators and Clauses in Early Modern English : Stability and Change

Rönnerdal, Göran January 2017 (has links)
My work is a corpus-based investigation of the use and development of temporal subordinators and clauses in Early Modern British English (EModE).  The focus of the project is on the forms, structure, meanings, and history of these subordinators and clauses. My primary aim is to analyse stability and change in temporal subordinators and clauses across the EModE period; second comes the study of linguistic features, such as aspect, tense, mood and modality, ellipsis and non-finite forms, positions, coordination, and subordination of the temporal clauses. In addition, I examine the progress of these subordinators, and WHEN in particular, across text categories, text types, and the sub-periods. Regarding temporal subordinators, I account for the use of simple, complex, and correlative forms. I also address alternative expressions of temporal subordinators such as the repetition and replacement of temporal subordinators. The influence of negation on the choice of subordinators, and the modification patterns of subordinators are also treated. Primary meanings of anteriority, simultaneity, and posteriority as well as secondary meanings of temporal subordinators are studied. I uncover the evolution of temporal subordinators and trace their various forms, as far back as possible to the Old English and Middle English periods. I also make some comparisons with Present-day English. The investigation is based on the EModE section of the computerized Helsinki Corpus of English Texts and the manual literary Major Authors Corpus which I designed for the purposes of the study. Consequently, my study is carried out within corpus linguistics methodology. All in all, the primary material yielded 3,269 instances of 17 different prototypical temporal subordinators, called sub-types.

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