Em todo o mundo, o imposto sobre valor agregado vem tomando o lugar dos tradicionais impostos sobre vendas. A razão está em que este método de tributação evita o efeito cumulativo, ao tributar apenas o valor adicionado em cada etapa da produção. No Brasil, por causa da sonegação fiscal em alguns setores da economia, e dos problemas de concorrência dela decorrentes, o Governo introduziu os métodos de apuração de tributos denominados de \"substituição tributária\" e \"incidência monofásica\". Estes dois métodos são chamados em conjunto de sistemáticas de concentração da incidência, porque buscam exigir adiantado, na primeira fase da cadeia de produção, a totalidade da carga tributária que se pretenderia cobrar de toda a cadeia de produção. O problema está em que estes métodos de cobrança causam não apenas violações de princípios constitucionais de direito tributário, mas também podem gerar efeitos nocivos à economia, violando princípios estabelecidos pela Constituiçao em relação à ordem econômica do país. A Constituição Brasileira exige a neutralidade da tributação em relação ao mercado, o que significa que a política fiscal não pode causar distorções na concorrência nem deve induzir a concentração de mercado. Os métodos de concentração da incidência, no entanto, podem gerar estes efeitos secundários, o que reclama seu estudo também no contexto da neutralidade da tributação. / Throughout the world, the value added tax has been gaining space over traditional sales taxes. The reason is that this method of taxation avoids the cumulative effect by taxing the value added at each stage of the production chain. In Brazil, due to tax evasion in some sectors of the economy and the competition issues arising from it, the Government introduced the methods of calculating tax called \"tax substitution\" and \"impact single phase\". When jointly referred to, these two methods are called of Concentration of Incidence Methods, because they seek to require early, in the first stage of the production chain, the total tax burden that would be charged in the entire production chain. The problem is that the Systematic Concentration of Incidence Methods not only cause violations of constitutional principles of tax law, but may also generate harmful effects to the economy, which would violate principles of economic order established by the Brazilian Constitution. The Brazilian Constitution requires neutrality of taxation in relation to the market, which means that fiscal policy may not distort competition or lead to market concentration. As the Systematic Concentration of Incidence Methods may cause these side effects, this issue should be taken into consideration during their study.

Made available in DSpace on 2017-07-10T17:37:33Z (GMT). No. of bitstreams: 1 Idiana Marina Dalastra.pdf: 417569 bytes, checksum: 7aadf5ff85c0cf188731924d8a749c19 (MD5) Previous issue date: 2009-12-09 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / In the several options of fruits species with good perspectives for the organic production, it can stand out the fig (Ficus carica L.) as one of the most promising, mainly in relation to production of destined green figs the industrialization, front to possibility of aggregation of values in the final product, in the industrialization process. The objective of this work was to verify the effect of pruning time and number of productive branches on production of the Roxo de Valinhos by production of green figs, in the subtropical region, under organic culture. The experiment using four year-old plants, with spacing 3 x 2 m, in Quatro Pontes-PR (24º35 42 South latitude and 53º59 54 West longitude, altitude of 472 m and Cfa Koppen climate, with annual maximum medium temperature of 28.5ºC and minimum of 16.6ºC). They settled two experiments, with the design utilized was randomized blocks with four blocks and three plants of parcel, and the first related the pruning time: April, May, June, July, August and September; and second related the number of productive branches: 6, 9, 12, 15, 18, 21 and 24. The referring data the phenology of the plants, as well as of the vegetative development and cropping cycles of 2007/2008 were collected. There were yield differences between pruning times; the July and August pruned plants presented higher yields, among the December to February months, with production pick in January. The highest green fig yield (2,949.55 g for plant) and dear productivity (4,916.9 kg for ha) was observed in the treatment which had plants conducted with 18 and 21 productive branches / Dentre as várias opções de espécies frutíferas com boas perspectivas para a produção orgânica, pode-se destacar a figueira (Ficus carica L.) como umas das mais promissoras, principalmente em relação à produção de figos verdes destinados a industrialização, devido à possibilidade de agregação de valores no produto final, no processo de industrialização. O objetivo deste trabalho foi verificar o efeito da época de poda e do número de ramos produtivos sobre a produção da figueira Roxo de Valinhos para a produção de figos verdes, cultivada em condições subtropicais sob cultivo orgânico. Para a realização dos experimentos utilizou-se plantas de quatro anos de idade, com espaçamento 3 x 2 m, localizadas em Quatro Pontes-PR (24º35 42 latitude Sul e 53º59 54 longitude Oeste, altitude de 472 m e clima Cfa Köppen, com temperatura média máxima anual de 28,5ºC e mínima de 16,6ºC). Instalaram-se dois experimentos, em delineamento em blocos ao acaso, com quatro blocos e três plantas úteis por parcela, sendo o primeiro relacionado à época de poda: abril, maio, junho, julho, agosto e setembro; e o segundo com diferentes números de ramos produtivos: 6, 9, 12, 15, 18, 21 e 24. Foram mensurados os dados referentes à fenologia das plantas, bem como o desenvolvimento vegetativo e produção durante o ciclo 2007/2008. Houve diferenças de produção entre as épocas de poda; plantas podadas em julho e agosto apresentaram maiores produções, escalonadas entre os meses de dezembro a fevereiro, com pico de produção em janeiro. A maior produção (2.949,55 g por planta) e produtividade estimada (4.916,9 kg por ha) de figos verdes foram obtidas quando as plantas foram conduzidas com 18 e 21 ramos produtivos

本研究旨在以理工科系大學生為樣本，探討並建構家庭社經地位、成就抱負與預期薪資之理論模型。研究以胡悅倫（2008）建構之資料庫為樣本，抽取1,084名理工科系大學生為研究對象，以變異數分析、卡方考驗及結構方程模式建構其路徑關係模式。研究結果顯示： 一、家庭社經地位對個體的成就抱負與預期薪資有正向的影響。父母職業聲望和教育程度較高者有較高的成就抱負和預期薪資。 二、家庭社經地位會透過成就抱負為中介，間接影響個體的預期薪資。 三、男女性在成就抱負上無顯著差異，但在預期薪資中男性的預期薪資會高於女性的預期薪資。 四、男性會進入男性化職業，女性會進入女性化職業。 五、預期進入男性化職業工作者的預期薪資高於進入女性化職業的工作者，而這樣的差距是跨性別存在。 最後，研究者根據研究結果提出建議，供實務工作者與後續研究者參考。 / The purpose of this study is to investigate and build a model on how family socioeconomic status affects achievement aspiration and anticipated salary. Participants are 1,084 Science and Engineering students from the database compiled by Yueh-Luen Hu (2008). Data analysis includes one-way ANOVA, t-test, chi-square test, and structural equation modeling. Results of the study are as follows: 1. Family socioeconomic status had significant positive effects on achievement aspiration and anticipated salary. Participants who are of higher socioeconomic status also had higher achievement aspiration and anticipated salary. 2. Achievement aspiration acted as a mediator between family socioeconomic status and anticipated salary. Achievement aspiration had significant indirect effects on anticipated salary. 3. The gender differences in achievement aspiration are non-significant. However, Men’s pay expectations are higher than of the women’s. 4. Males prefer to enter male-dominated jobs, while females prefer to enter female-dominated jobs. 5. Those who hold female-dominated jobs expect to gain less pay than those pursuing male-dominated jobs. The gap exists for both men and women. Results of the study shall serve as a point of reference for future researches.

The purpose of this thesis is the analysis of the anticipated agreement proposal, in its substantive and procedural aspects, through its consistency with the purposes assigned. It is an institution without precedents in the Spanish Bankruptcy Law, which has unique characteristics that distinguish it from the ordinary agreement proposal and that serve to achieve specific purposes, designed to configure a less costly and time-consuming procedure and ultimately contribute to maximize the satisfaction of the creditors of the debtor with financial difficulties. The originality of the anticipated agreement proposal lies in its processing, in which activities that traditionally take place during the bankruptcy procedure, such as negotiations between the debtor and its creditors, held outside of it, achieving this way less judicial intervention until the confirmation of the agreement by the court and therefore achieving a less expensive procedure. / L’objecte d’aquesta tesi doctoral és l’anàlisi del règim jurídic de la proposta anticipada de conveni, en la seva vessant substantiva i processal, a través de la consistència d’aquest règim amb les finalitats que el legislador li atribueix. Es tracta d’un instrument sense precedents en el Dret concursal anterior a la reforma operada per la Llei 22/2003, de 9 de juliol, Concursal, que presenta unes característiques pròpies que la distingeixen de la proposta ordinària i que serveixen per aconseguir una sèrie de finalitats específiques, tendents a configurar un procediment concursal poc costós i àgil i en última instància a contribuir a maximitzar la satisfacció dels creditors del deutor insolvent. L’originalitat de la proposta anticipada de conveni radica en una tramitació en què actuacions que tradicionalment tenen lloc durant el concurs es celebren fora del mateix, assolint-se d’aquesta manera un concurs més desjudicialitzat i en conseqüència menys costós.

O processo tem por finalidade constituir instrumento hábil para satisfazer o interesse da parte que postula em juízo a realização de um direito material. A grande preocupação da ciência processual moderna, contudo, diz respeito à eficácia da tutela jurisdicional, diante do fato de que a morosidade constitui grande óbice à efetividade do processo. Nesse diapasão, foi inserido no ordenamento pátrio, por meio da Lei n 8.952/94, o instituto da antecipação da tutela como medida de caráter provisório e satisfativo, aplicável de maneira genérica às situações sujeitas ao processo de cognição. Consiste em fornecer ao autor, total ou parcialmente, aquilo que pretende obter ao final do processo, nas hipóteses em que haja fundado receio de dano irreparável ou de difícil reparação, ou fique caracterizado o abuso de direito de defesa ou manifesto propósito protelatório do réu, com a finalidade de assegurar a utilidade do resultado final do processo. O questionamento desse trabalho incide, contudo, no que diz respeito à possibilidade da concessão da tutela antecipada genérica em face de sua postulação implícita. Foram analisados os diversos posicionamentos que tentam solucionar a indagação exposta. Alguns doutrinadores afirmam não ser possível, em virtude da exigência expressa do dispositivo legal no tocante ao requerimento da parte interessada. Argumentam, ainda, que representaria uma afronta aos princípios tradicionais do processo, como o da demanda ou da iniciativa da parte, da adstrição do juiz ao pedido, ao princípio dispositivo e ao princípio da imparcialidade do juiz. Outros doutrinadores entendem pela possibilidade da concessão do provimento antecipatório amparadas no pedido implícito, nas hipóteses em que o julgador observar que estão presentes os requisitos exigidos pela lei. Alegam que diante do caráter publicista do processo, este deve atender acima de tudo aos princípios do amplo acesso à justiça e do devido processo legal, considerando a importância da efetividade da tutela jurisdicional. Esses autores alegam que não haveria violação aos princípios constitucionais, na medida em que o pedido de antecipação da tutela estaria contido, mesmo que implicitamente, no pedido inicial da parte. Após as pesquisas desenvolvidas, chegamos à conclusão de que deve ser possível a concessão da tutela antecipada ainda que o pedido não esteja expresso na inicial. É que, fazendo uma ponderação dos valores em jogo no caso concreto, o juiz deve estar apto a dar maior efetividade ao processo, em cumprimento aos ditames constitucionais. / The process has as main purpose to constitute skillful instrument to satisfy the interest of the part that claims in judgment the accomplishment of a material right. The great concern of modern procedural science, however, is about the effectiveness of the jurisdictional guardianship, ahead of the fact of slowdown constitutes great obstacle to the effectiveness of the process. In this diapason, he was inserted in the native order, through Law n 8.952/94, the institute of the anticipation of the guardianship as measured of provisory and fulfillment, applicable character in generic way to the situations citizens to the cognition process. It consists of supplying to the author, total or partially, what it intends to get to the end of the process, in the hypotheses where it has established distrust of irreparable damage or difficult repairing, or is characterized the abuse of process of defense or manifesto dilatory intention of the male defendant, with the purpose to assure the utility of the final result of the process. The questioning of this work happens, however, in what it says respect to the possibility of the concession of the generic anticipated guardianship in face of its implicit postulation. The diverse positioning had been analyzed trying to solve the investigation displayed. Some instructors affirm not to be possible, in virtue of the express requirement of the legal device in regards to the petition of the interested person. They argue, still, that it would represent a confront to the traditional principles of the process, as of the demand or the initiative of the part, the astriction of the judge to the order, the principle device and the principle of the impartiality of the judge. Other instructors understand for the possibility of the supported concession of the anticipated provisions in the implicit order, in the hypotheses where the judge to observe that the requirements demanded for the law are gifts. They ahead allege that of the character publicist of the process, this must take care of above all to the principles of the ample access to justice and of due process of law, considering the importance of the effectiveness of the jurisdictional guardianship. These authors allege that, would not have breaking to the principles constitutional, in the measure where the order of anticipation of the guardianship would be contained, same that implicitly, in the initial order of the part. After the developed research we come to the conclusion that must be possible the concession of the anticipated guardianship despite the order is not express in the initial. He is that, making a balance of the values in game in the case concrete, the judge must is apt to give bigger effectiveness to the process, in fulfillment to the constitutional concept

This paper is about the legitimate as an institution of the Inheritance Law and it focus in the discussion over if it would be considered as a pars hereditatis or as a pars bonorum. Following that, the author links the legitimate with the family institution along with how it could be a correspondence between who can receive this inheritance anticipated and who could receive the inheritance. Likewise, backed on national legislation the author takes a stand saying that the legitimate is pars hereditatis because of includes the heirs only. Finally, the author give us more scopes regarding the legitimate while explains how it be related with the institution of collation. / El presente trabajo versa sobre la legítima como institución del Derecho Sucesorio y se centra básicamente en la discusión sobre si debe ser considerada como pars hereditatis o pars bonorum. En esa línea, vincula la legítima con la institución de la familia y cómo se puede ver una correspondencia entre a quiénes se les puede dar la herencia anticipada y quiénes pueden recibir la herencia. Asimismo, apoyándose en las normas nacionales el autor toma una postura al señalar que la legítima es pars hereditatis debido a que incluye solo a los herederos del causante.Finalmente, da más alcances sobre la legítima al explicar cómo se relaciona con la institución de la colación.

A tese trata do tema das tutelas de urgência e da evidência nos processos societários e está dividida em dez partes. A primeira parte aborda a tutela de urgência e tutela da evidência no contexto da tempestividade da tutela jurisdicional, sempre sob a égide da celeridade do processo, da segurança jurídica e da técnica processual e as propostas para o Novo Código de Processo Civil. A segunda, trata do devido processo legal e o do contraditório, da análise econômica do direito, das relações entre direito e processo e do regime jurídico das medidas urgentes. A terceira parte aborda os limites do controle judicial, as medidas inaudita altera parte, as astreintes, o descumprimento, a contracautela, a irreversibilidade; a relação entre a medida urgente nas eficácias da sentença e seu reflexo no regime das nulidades em direito societário. A quarta parte trata da tutela da evidência no direito societário, abordando a quebra da ordinariedade do sistema processual brasileiro atual, alguns conflitos societários e as propostas para o Novo Código de Processo Civil. A quinta parte contém desdobramentos da tutela da evidência e da tutela de urgência nas deliberações sociais. A sexta e a sétima partes tratarão das tutelas de urgência e demais questões societárias (produção antecipada de provas, a antecipação de haveres, afastamento de sócio, arrolamento, exibição de livros e documentos societários). A oitava parte diz respeito à arbitragem em matéria societária e as relações entre juízes togados e árbitros. A nona parte conterá propostas legislativas e as concusões da tese. A décima e última parte trará a bibliografia utilizada. / This thesis focuses the subject of interim measures and injunctive relief in corporation litigation and is divided in ten parts. The first part addresses ínterim measures and injunctive relief in the context of judicial reliefs opportune timing, always taking into account readiness, legal security and procedural technique, as well as the proposals for a new Code of Civil Procedure. The second addresses procedural due process and participation in the proceedings, law and economics, the relations between substantive and procedural law, and the legal regime of interim measures. The third part approaches the limits of judicial review, inaudita altera parte relief, contempt of court fees, noncompliance, counter-guarantee, irreversibility, the relationship between the interim measure in the final awards effects and its impact in the regime of nullity defects in corporate law. The fourth part discusses interim measures based on preponderance of evidence in corporate law, bracing the fracture of ordinary proceedings in the current Brazilian Procedural system, some corporate disputes, and the proposals for the New Code of Civil Procedure. The fifth parte contains the unravelling of interim relief based on preponderance of evidence and urgent relief regarding the corporations decisions. The sixth and seventh parts will engage in the matters of urgent relief and other remaining corporate issues (anticipated disclosure of evidence, anticipated payment of shareholders assets, termination of shareholders, probate proceedings, disclosure of business records and other company documents). The eight part focuses arbitration in corporate law and the relationship between state judges and arbitrators. The ninth part contains proposals for statute drafts and the conclusions of the thesis. The tenth and last part shall bring the bibliography utilised.

Em todo o mundo, o imposto sobre valor agregado vem tomando o lugar dos tradicionais impostos sobre vendas. A razão está em que este método de tributação evita o efeito cumulativo, ao tributar apenas o valor adicionado em cada etapa da produção. No Brasil, por causa da sonegação fiscal em alguns setores da economia, e dos problemas de concorrência dela decorrentes, o Governo introduziu os métodos de apuração de tributos denominados de \"substituição tributária\" e \"incidência monofásica\". Estes dois métodos são chamados em conjunto de sistemáticas de concentração da incidência, porque buscam exigir adiantado, na primeira fase da cadeia de produção, a totalidade da carga tributária que se pretenderia cobrar de toda a cadeia de produção. O problema está em que estes métodos de cobrança causam não apenas violações de princípios constitucionais de direito tributário, mas também podem gerar efeitos nocivos à economia, violando princípios estabelecidos pela Constituiçao em relação à ordem econômica do país. A Constituição Brasileira exige a neutralidade da tributação em relação ao mercado, o que significa que a política fiscal não pode causar distorções na concorrência nem deve induzir a concentração de mercado. Os métodos de concentração da incidência, no entanto, podem gerar estes efeitos secundários, o que reclama seu estudo também no contexto da neutralidade da tributação. / Throughout the world, the value added tax has been gaining space over traditional sales taxes. The reason is that this method of taxation avoids the cumulative effect by taxing the value added at each stage of the production chain. In Brazil, due to tax evasion in some sectors of the economy and the competition issues arising from it, the Government introduced the methods of calculating tax called \"tax substitution\" and \"impact single phase\". When jointly referred to, these two methods are called of Concentration of Incidence Methods, because they seek to require early, in the first stage of the production chain, the total tax burden that would be charged in the entire production chain. The problem is that the Systematic Concentration of Incidence Methods not only cause violations of constitutional principles of tax law, but may also generate harmful effects to the economy, which would violate principles of economic order established by the Brazilian Constitution. The Brazilian Constitution requires neutrality of taxation in relation to the market, which means that fiscal policy may not distort competition or lead to market concentration. As the Systematic Concentration of Incidence Methods may cause these side effects, this issue should be taken into consideration during their study.

Made available in DSpace on 2016-03-15T19:33:47Z (GMT). No. of bitstreams: 1 Luciana Oliveira Chaves.pdf: 560361 bytes, checksum: 4f583a4b71723fc8717c83ce319997c7 (MD5) Previous issue date: 2011-02-25 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / In the midst of the evolution from the Liberal State to the Social Democratic State, the collective legal relations and the emergence of the so called "new" rights, the State's duty is no longer of merely declaring rights, It became a agent of execution of these, assuming or intervening in the social and economic life of its citizens. The society previously linked to individual values started to contemplate the collective, with the necessary incorporation of new procedurals arrangements; the establishment of instruments that enable the expansion of justice access, and especially, the hanneling of collective action in the judicial sphere. One of the most prominent of these instruments is the Public Civil Action, a procedural technique that offers greater advantages to the legal protection of the environment, with especial concern to the prevention of damage to its quality, as well as restore what may have already been degraded; and the constant purpose of maintaining an ecologically balanced environment for present and future generations. For that, the use of preventive and swift legal instruments like the anticipated tutelage in the inhibitory action, by the general public, is essential. / Com a evolução do Estado Liberal até o Estado Democrático Social, bem como as relações jurídicas de "massa" e o surgimento dos chamados "novos" direitos, a função do Estado deixa de ser apenas a de mero declarante dos direitos, tornando-se agente realizador destes, inclusive assumindo ou intervindo na vida econômica e social das pessoas. A sociedade até então ligada a valores individuais passou a contemplar o coletivo, incorporando-se, necessariamente, novos mecanismos processuais para tal fim; com a criação de instrumentos que têm por intuito a ampliação do acesso à justiça e, principalmente, a canalização de conflitos coletivos para o âmbito judicial. Dentre os mais relevantes está a Ação Civil Pública, técnica processual que maior vantagens oferece à proteção jurisdicional do meio ambiente, com a preocupação precípua de evitar prejuízo à sua qualidade, assim como, restaurar as que porventura já tiverem sido objeto de degradação; sempre voltado ao fim maior que é a manutenção de um meio ambiente ecologicamente equilibrado para as atuais e futuras gerações. Para tanto, faz-se necessário o uso de instrumentos processuais que permitam ao cidadão o uso de medidas céleres e preventivas, como é o caso da tutela inibitória antecipada.

Adaptability is an intrinsic property of software systems that require adaptation to cope with dynamically changing environments. Achieving adaptability is challenging. Variability is a key solution as it enables a software system to change its behavior which corresponds to a specific need. The abstraction of variability is to manage variants, which are dynamic parts to be composed to the base system. Run-time variability realizes these variant compositions dynamically at run time to enable adaptation. Adaptation, relying on variants specified at build time, is called anticipated adaptation, which allows the system behavior to change with respect to a set of predefined execution environments. This implies the inability to solve practical problems in which the execution environment is not completely fixed and often unknown until run time. Enabling unanticipated adaptation, which allows variants to be dynamically added at run time, alleviates this inability, but it holds several implications yielding system instability such as inconsistency and run-time failures. Adaptation should be performed only when a system reaches a consistent state to avoid inconsistency. Inconsistency is an effect of adaptation happening when the system changes the state and behavior while a series of methods is still invoking. A software bug is another source of system instability. It often appears in a variant composition and is brought to the system during adaptation. The problem is even more critical for unanticipated adaptation as the system has no prior knowledge of the new variants. This dissertation aims to achieve anticipated and unanticipated adaptation. In achieving adaptation, the issues of inconsistency and software failures, which may happen as a consequence of run-time adaptation, are evidently addressed as well. Roles encapsulate dynamic behavior used to adapt players representing the base system, which is the rationale to select roles as the software system's variants. Based on the role concept, this dissertation presents three mechanisms to comprehensively address adaptation. First, a dynamic instance binding mechanism is proposed to loosely bind players and roles. Dynamic binding of roles enables anticipated and unanticipated adaptation. Second, an object-level tranquility mechanism is proposed to avoid inconsistency by allowing a player object to adapt only when its consistent state is reached. Last, a rollback recovery mechanism is proposed as a proactive mechanism to embrace and handle failures resulting from a defective composition of variants. A checkpoint of a system configuration is created before adaptation. If a specialized bug sensor detects a failure, the system rolls back to the most recent checkpoint. These mechanisms are integrated into a role-based runtime, called LyRT. LyRT was validated with three case studies to demonstrate the practical feasibility. This validation showed that LyRT is more advanced than the existing variability approaches with respect to adaptation due to its consistency control and failure handling. Besides, several benchmarks were set up to quantify the overhead of LyRT concerning the execution time of adaptation. The results revealed that the overhead introduced to achieve anticipated and unanticipated adaptation to be small enough for practical use in adaptive software systems. Thus, LyRT is suitable for adaptive software systems that frequently require the adaptation of large sets of objects.