Made available in DSpace on 2016-04-26T20:23:35Z (GMT). No. of bitstreams: 1 Anna de Moraes Salles Beraldo.pdf: 2039912 bytes, checksum: 20f021550d206330cb65a5b6167f0961 (MD5) Previous issue date: 2015-03-12 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / In the context of recent decades, it was observed that the residence order was commonly given to the mother, and to the father only in exceptional cases. To the male parent it usually remained the right to biweekly "visits" and the child s financial support. This resulted in disencouraging the strengthening of the paternal-filial relationship. Thus, the aim of the thesis was to question whether the judicial decisions concerning the child arrangements order would effectively meet the child's best interest. Moreover, it questioned if these decisions are able to break the conflictual dynamics. The hypothesis is that in matters relating to family law and, more precisely, in the conflicts involving children and teenagers, the court decision is not the most appropriate way. The choice of the subject is justified given that currently the parental roles are no longer so strictly defined, with the women entering the labour market and, in parallel, the father's search for a more active role in their children's lives. Therefore, given the breakdown of the relationship of the parents, it must be chosen a family arrangement, covering the constitutional principles of the best interests of the child and responsible parenthood. This thesis was based in legislative, doctrinal and jurisprudential analysis, as well as a substantial part of its research conducted in England, where significant changes relating to parental responsibility have occured in recent years, which may be relevant to Brazil. The results of this study demonstrate the importance of using other means, not only the court for the maintenance and strengthening of emotional bonds due to the transformation of that nuclear family. In this sense, conflict mediation and collaborative practice can greatly assist parents in such troubled times that is the disruption of the relationship. This is another approach that seeks to focus on the responsibility of parents and common interests, rather than on the logic of seeking to blame the responsible for the relationship breakdown. Moreover, the mere enactment of laws on child arrangements order without a systemic change that involves society and the State will not provide representative advances / Na conjuntura das últimas décadas, observava-se que a guarda dos filhos era comumente determinada à mãe e ao pai somente em casos excepcionais. Ao genitor masculino cabia o direito quinzenal de visitas e o pagamento da pensão alimentícia. Isso acabava desestimulando o fortalecimento da relação paterno-filial. Diante disso, o objetivo da tese foi questionar se as decisões judiciais relativas à guarda dos filhos vão, efetivamente, ao encontro do melhor interesse da criança. E mais, se essas decisões são capazes de romper a dinâmica de conflito. A hipótese é que nas questões relativas ao Direito de Família e, mais precisamente, nos conflitos envolvendo crianças e adolescentes, a sentença judicial não é o caminho mais adequado. Justifica-se a escolha do tema, tendo em vista que atualmente os papéis parentais já não estão mais tão definidos, havendo a inserção da mulher no mercado de trabalho e, paralelamente, a busca do pai por uma participação mais ativa na vida de seus filhos. Por isso, diante da ruptura do relacionamento dos genitores, é preciso escolher um arranjo familiar que contemple os princípios constitucionais do melhor interesse da criança e da paternidade responsável. Essa tese contou com a apreciação normativa, doutrinária e jurisprudencial, além de pesquisas realizadas na Inglaterra, onde mudanças expressivas relativas à autoridade parental ocorreram nos últimos anos, as quais, este trabalho argumenta, podem ser relevantes para o Brasil. Os resultados desse estudo demonstram a importância da utilização de outros meios, que não somente o judicial, para a manutenção e fortalecimento dos laços afetivos diante da transformação do núcleo familiar. Nesse sentido, a mediação de conflitos e as práticas colaborativas podem auxiliar sobremaneira os genitores no período tão conturbado que é o rompimento do relacionamento. Trata-se de uma outra abordagem que procura focar na responsabilização dos pais e nos interesses comuns, ao invés da lógica de procurar culpados pelo término do relacionamento. Ademais, a simples promulgação de leis sobre a guarda dos filhos, sem uma mudança sistêmica que passe pela sociedade e pelo Estado, não proporcionará avanços representativos

La première partie concerne un problème de théorie des nombres, pour laquel nous développons une approche géométrique basé sur des outils provenant de la géométrie algébrique et de la géométrique combinatoire. Introduites par M. Kontsevich et D. Zagier en 2001, les périodes sont des nombres complexes obtenus comme valeurs des intégrales d'une forme particulier, où le domaine et l'intégrande s'expriment par des polynômes avec coefficients rationnels. La conjecture de périodes de Kontsevich-Zagier affirme que n'importe quelle relation polynomiale entre périodes peut s'obtenir par des relations linéaires entre différentes représentations intégrales, exprimées par des règles classiques du calcul intégrale. En utilisant des résolutions de singularités, on introduit une réduction semi-canonique de périodes en se concentrant sur le fait d'obtenir une méthode algorithmique et constructive respectant les règles classiques de transformation intégrale: nous prouvons que n'importe quelle période non nulle, représentée par une certaine intégrale, peut être exprimée sauf signe comme le volume d'un ensemble semi-algébrique compact. La réduction semi-canonique permet une reformulation de la conjecture de périodes de Kontsevich-Zagier en termes de changement de variables préservant le volume entre ensembles semi-algébriques compacts. Via des triangulations et méthodes de la géométrie-PL, nous étudions les obstructions de cette approche comme la généralisation du 3ème Problème de Hilbert. Nous complétons les travaux de J. Wan dans le développement d'une théorie du degré pour les périodes, basée sur la dimension minimale de l'espace ambiance nécessaire pour obtenir une telle réduction compacte, en donnant une première notion géométrique sur la transcendance de périodes. Nous étendons cet étude en introduisant des notions de complexité géométrique et arithmétique pour le périodes basées sur la complexité polynomiale minimale parmi les réductions semi-canoniques d'une période. La seconde partie s'occupe de la compréhension d'objets provenant de la géométrie algébrique avec une forte connexion avec la géométrique combinatoire, pour lesquels nous avons développé une approche dynamique. Les champs de vecteurs logarithmiques sont un outils algébro-analytique utilisés dans l'étude des sous-variétés et des germes dans des variétés analytiques. Nous nous sommes concentré sur le cas des arrangements de droites dans des espaces affines ou projectifs. On s'est plus particulièrement intéressé à comprendre comment la combinatoire d'un arrangement détermine les relations entre les champs de vecteurs logarithmiques associés: ce problème est connu sous le nom de conjecture de Terao. Nous étudions le module des champs de vecteurs logarithmiques d'un arrangement de droites affin en utilisant la filtration induite par le degré des composantes polynomiales. Nous déterminons qu'il n'existent que deux types de champs de vecteurs polynomiaux qui fixent une infinité de droites. Ensuite, nous décrivons l'influence de la combinatoire de l'arrangement de droites sur le degré minimal attendu pour ce type de champs de vecteurs. Nous prouvons que la combinatoire ne détermine pas le degré minimal des champs de vecteurs logarithmiques d'un arrangement de droites affin, en présentant deux pairs de contre-exemples, chaque qu'un d'eux correspondant à une notion différente de combinatoire. Nous déterminons que la dimension des espaces de filtration suit une croissance quadratique à partir d'un certain degré, en dépendant uniquement de la combinatoire de l'arrangement. A fin d'étudier de façon calculatoire une telle filtration, nous développons une librairie de fonctions sur le software de calcul formel Sage. / The first part concerns a problem of number theory, for which we develop a geometrical approach based on tools coming from algebraic geometry and combinatorial geometry. Introduced by M. Kontsevich and D. Zagier in 2001, periods are complex numbers expressed as values of integrals of a special form, where both the domain and the integrand are expressed using polynomials with rational coefficients. The Kontsevich-Zagier period conjecture affirms that any polynomial relation between periods can be obtained by linear relations between their integral representations, expressed by classical rules of integral calculus. Using resolution of singularities, we introduce a semi-canonical reduction for periods focusing on give constructible and algorithmic methods respecting the classical rules of integral transformations: we prove that any non-zero real period, represented by an integral, can be expressed up to sign as the volume of a compact semi-algebraic set. The semi-canonical reduction permit a reformulation of the Kontsevich-Zagier conjecture in terms of volume-preserving change of variables between compact semi-algebraic sets. Via triangulations and methods of PL–geometry, we study the obstructions of this approach as a generalization of the Third Hilbert Problem. We complete the works of J. Wan to develop a degree theory for periods based on the minimality of the ambient space needed to obtain such a compact reduction, this gives a first geometric notion of transcendence of periods. We extend this study introducing notions of geometric and arithmetic complexities for periods based in the minimal polynomial complexity among the semi-canonical reductions of a period. The second part deals with the understanding of particular objects coming from algebraic geometry with a strong background in combinatorial geometry, for which we develop a dynamical approach. The logarithmic vector fields are an algebraic-analytic tool used to study sub-varieties and germs of analytic manifolds. We are concerned with the case of line arrangements in the affine or projective space. One is interested to study how the combinatorial data of the arrangement determines relations between its associated logarithmic vector fields: this problem is known as the Terao conjecture. We study the module of logarithmic vector fields of an affine line arrangement by the filtration induced by the degree of the polynomial components. We determine that there exist only two types of non-trivial polynomial vector fields fixing an infinitely many lines. Then, we describe the influence of the combinatorics of the arrangement on the expected minimal degree for these kind of vector fields. We prove that the combinatorics do not determine the minimal degree of the logarithmic vector fields of an affine line arrangement, giving two pair of counter-examples, each pair corresponding to a different notion of combinatorics. We determine that the dimension of the filtered spaces follows a quadratic growth from a certain degree, depending only on the combinatorics of the arrangements. We illustrate these formula by computations over some examples. In order to study computationally these filtration, we develop a library of functions in the mathematical software Sage.

Made available in DSpace on 2015-05-08T14:53:23Z (GMT). No. of bitstreams: 1 ArquivoTotal.pdf: 1685430 bytes, checksum: 94a8331f6ba8b40a56214e5e80e61049 (MD5) Previous issue date: 2013-03-01 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / This work had the objective of Analyzing the structure of the Pegmatite and Quartzite Local Productive Arrangement in the Microregion of Seridó in the state of Paraíba through the description of its origin; the mapping of the productive and institutional agents involved and also its respective actions; the structure explanation based on variables related to extern and intern economy; as well as the identification of its current evolution state. To do so, definitions of Organization Arrangements were presented in the context of cooperation interorganizational relations; Arrangements typology; and LPA structural characterization models emphasizing the conceptual Model of evolution of Machado s LPA (2003). It is a qualitative, descriptive, exploratory, documental and bibliographical research under the form of case study which used as data collection a semi structured interview guide applied to six president/directors of mining Cooperative on the region; the non participative observation helped complete the study. The data were analyzed through an analysis technique with categorical content under a closed process and also through a documental analysis. Results showed that LPA was originated in actions of the Government of the State of Paraíba which evaluated the local mining potential and promoted its structure and organization. Productive agents are made of Cooperatives formalized and the institutional agents are made by State Government organs, SEBRAE-PB; Science, Technology and Innovation Ministry; Development, Industry and Exterior Commerce; National Integration; Mines and Energy. Explicitation of LPA structure showed that local conditions work in favor of local productive activity concentration; insertion of technologies in extracting and benefiting has been raising productivity and this tends to generate scale economies; there are diffusion technologies, knowledge and information; demand conditions have been acting as changing and development impulses; social capital is participative and the source are the Cooperatives; Governments act as LPA development facilitators; disbelief in cooperation relations makes trust difficult; qualified workforce has been giving technical support to the activity; LPA structuring did not attract subsidiary companies; the main competitive advantages are quality and quantity of the local minerals; and horizontal cooperation is predominant with incipient occurrence of vertical cooperation. Therefore, based on conceptual Model of evolution of LPA, it was verified that LPA is in transition from the starting to growing phase. / O objetivo deste trabalho foi Analisar a estrutura do Arranjo Produtivo Local de Pegmatitos e Quartzitos da Microrregião do Seridó Paraibano, através da descrição da sua origem; do mapeamento dos agentes produtivos e institucionais envolvidos, e respectivas ações; da explicitação da estrutura, baseada em variáveis relacionadas às economias externas e internas; e da identificação do seu atual estágio de evolução. Para tanto, foram apresentadas definições para Arranjos Organizacionais, no contexto das relações interorganizacionais de cooperação; as tipologias de Arranjos; e Modelos de caracterização estrutural de APLs, enfatizando o Modelo conceitual de evolução dos APLs de Machado (2003). Trata-se de uma pesquisa qualitativa, descritiva, exploratória, documental, bibliográfica, sob a forma de estudo de caso, que utilizou como instrumento de coleta de dados um roteiro de entrevista semiestruturado aplicado a seis diretores-presidentes de Cooperativas de mineração da região, complementado com a observação não participativa. Os dados foram analisados através da técnica de análise de conteúdo do tipo categorial, sob um procedimento fechado, e da análise documental. Os resultados indicaram que o APL teve origem nas ações do Governo do Estado da Paraíba, o qual avaliando a potencialidade da mineração local promoveu a sua organização e estruturação. Os agentes produtivos são compostos pelas Cooperativas formalizadas, e os agentes institucionais são formados por órgãos do Governo Estadual, SEBRAE-PB e Ministérios da Ciência, Tecnologia e Inovação; Desenvolvimento, Indústria e Comércio Exterior; Integração Nacional; e Minas e Energia. A explicitação da estrutura do APL mostrou que as condições locais favoreceram a concentração da atividade produtiva na região; a inserção de tecnologias na extração e no beneficiamento vem aumentando a produtividade, tendendo a gerar economias de escala; há difusão de tecnologias, conhecimentos e informações; as condições de demanda têm atuado como impulsionadoras de mudanças e desenvolvimento; o capital social é participativo e tem como fonte as Cooperativas; os Governos atuam como facilitadores de desenvolvimento do APL; a descrença nas relações de cooperação dificulta a confiança; a mão-de-obra qualificada tem dado suporte técnico à atividade; a estruturação do APL não atraiu empresas subsidiárias; os principais diferenciais competitivos são a qualidade e a quantidade dos minerais da região; e predomina a cooperação horizontal, com ocorrência incipiente da cooperação vertical. Assim, com base no Modelo conceitual de evolução dos APLs, verificou-se que o APL está em transição da fase embrionária para a de crescimento.

Cette thèse porte sur le développement facilité d'applications de cartographie et de transport, plus particulièrement sur la génération de réseaux piétonniers pour des applications telles que la navigation, le calcul d'itinéraires, l'analyse d'accessibilité et l'urbanisme. Afin d'atteindre ce but, nous proposons un modèle de données à deux couches qui cartographie l'espace public dans une hiérarchie d'objets géospatiaux sémantisés. A bas niveau, la géométrie 2D des objets géospatiaux est représentée par une partition planaire, modélisée par une structure topologique d'arrangement 2D. Cette représentation permet des traitements géométriques efficaces et efficients, ainsi qu'une maintenance et une validation aisée au fur et à mesure des éditions lorsque la géométrie ou la topologie d'un objet sont modifiées. A haut niveau, les aspects sémantiques et thématiques des objets géospatiaux sont modélisés et gérés. La hiérarchie entre ces objets est maintenue à travers un graphe dirigé acyclique dans lequel les feuilles correspondent à des primitives géométriques de l'arrangement 2D et les noeuds de plus haut niveau représentent les objets géospatiaux sémantiques plus ou moins aggrégés. Nous avons intégré le modèle de données proposé dans un framework SIG nommé StreetMaker en complément d'un ensemble d'algorithmes génériques et de capacités SIG basiques. Ce framework est alors assez riche pour générer automatiquement des graphes de réseau piétonnier. En effet, dans le cadre d'un projet d'analyse d'accessibilité, le flux de traitement proposé a permis de produire avec succès sur deux sites un graphe de réseau piétonnier à partir de données en entrées variées : des cartes vectorielles existantes, des données vectorielles créées semi-automatiquement et des objets vectoriels extraits d'un nuage de points lidar issu d'une acquisition de cartographie mobile.Alors que la modélisation 2D de la surface du sol est suffisante pour les applications SIG 2D, les applications SIG 3D nécessitent des modèles 3D de l'environnement. La modélisation 3D est un sujet très large mais, dans un premier pas vers cette modélisation 3D, nous nous sommes concentrés sur la modélisation semi-automatique d'objets de type cylindre généralisé (tels que les poteaux, les lampadaires, les troncs d'arbre, etc) à partir d'une seule image. Les méthodes et techniques développées sont présentées et discutées / This thesis addresses easy and effective development of mapping and transportation applications which especially focuses on the generation of pedestrian networks for applications like navigation, itinerary calculation, accessibility analysis and urban planning. In order to achieve this goal, we proposed a two layered data model which encodes the public space into a hierarchy of semantic geospatial objects. At the lower level, the 2D geometry of the geospatial objects are captured using a planar partition which is represented as a topological 2D arrangement. This representation of a planar partition allows efficient and effective geometry processing and easy maintenance and validation throughout the editions when the geometry or topology of an object is modified. At the upper layer, the semantic and thematic aspects of geospatial objects are modelled and managed. The hierarchy between these objects is maintained using a directed acyclic graph (DAG) in which the leaf nodes correspond to the geometric primitives of the 2D arrangement and the higher level nodes represent the aggregated semantic geospatial objects at different levels. We integrated the proposed data model into our GIS framework called StreetMaker together with a set of generic algorithms and basic GIS capabilities. This framework is then rich enough to generate pedestrian network graphs automatically. In fact, within an accessibility analysis project, the full proposed pipeline was successfully used on two sites to produce pedestrian network graphs from various types of input data: existing GIS vector maps, semi-automatically created vector data and vector objects extracted from Mobile Mapping lidar point clouds.While modelling 2D ground surfaces may be sufficient for 2D GIS applications, 3D GIS applications require 3D models of the environment. 3D modelling is a very broad topic but as a first step to such 3D models, we focused on the semi-automatic modelling of objects which can be modelled or approximated by generalized cylinders (such as poles, lampposts, tree trunks, etc.) from single images. The developed methods and techniques are presented and discussed

L'objectif de cette thèse est de démontrer que le renforcement des institutions environnementales permet d'améliorer la responsabilité environnementale. Si des changements institutionnels sont mis en place favorisant la responsabilité environnementale alors une co-responsabilité des parties prenantes prend forme rendant la protection de l'environnement plus efficace et efficiente. Compte tenu de l'ampleur des dégradations environnementales et de leurs conséquences, la responsabilité environnementale devient la panacée à la crise écologique. La notion de développement durable s'en fait écho en s'ancrant cependant dans une dynamique plus vaste. Ce concept de développement durable se décline au niveau industriel par la responsabilité sociale des entreprises. Force est de constater que les réponses institutionnelles et industrielles sont loin d'être à la hauteur des défis environnementaux. Historiquement, les instruments réglementaires ont été mobilisés pour faire face aux dégradations irréversibles. Malgré les preuves théoriques et empiriques européennes, la fiscalité écologique française ne répond pas aux recommandations économiques. Les raisons à ces échecs résident dans les difficultés d'acceptabilité et d'ajustement. Ces éléments amènent à repenser les schémas de l'intervention de l'Etat en matière d'environnement. L'apport de cette thèse consiste à proposer la mise en place de nouveaux arrangements institutionnels fondés sur la mise en place d'institutions environnementales dotées de capacités d'expertise, d'enforcement et de conformité. / The aim of this thesis is to demonstrate that the strengthening of the environmental institutions enforces environmental responsibility. If institutional changes are setting up to promote environmental responsibility, then a co-responsibility takes form making environmental protection more efficient and more effective. Given the extent of environmental degradation and their consequences, environmental liability bccomes a panacea to the ecological crisis. The notion of sustainable development echoes to it. however anchoring in a larger dynamic. The concept ofsustainable development comes at industrial level by the corporate social responsibility. lt is clear that the answers given by the institutions and the industrial segment fall far short of responding to the environmental challenges. Historically, regulatory instruments have been mobilized to deal with irreversible damage. The recent issue of emission permits still experiences difficulties. Despite the European theoretical and empirical evidences, French ecological taxation doesn't comply with the economic recommendations. The reasons for these failures depend on the difficulties of acceptability. These considerations lead us to rethink the patterns of state intervention in environmental. The contribution of this thesis is to propose the establishment of new institutional arrangements based on the establishment of environmental institutions which have capacities of expertise, enforcement and compliance.

Le but de cette thèse est de considérer différentes questions sur les groupes projectifs et sur les arrangements de droites dans le plan projectif. Un groupe projectif est un groupe qui est isomorphe au groupe fondamental d'une variété projective lisse complexe. Pour étudier les groupes projectifs, des techniques sophistiquées de topologie algébrique et de géométrie algébrique ont été développées pendant les dernières décennies, par exemple la théorie des variétés caractéristiques combinée avec la théorie de Hodge s'est montrée être un outil puissant. Les arrangements de droites dans le plan projectif ont une place centrale dans l'étude des groupes projectifs. En effet, il y a beaucoup de questions ouvertes sur les groupes projectifs, et la théorie des arrangements d'hyperplans, en particulier celle des arrangements de droites, qui est un domaine très actif de recherche, peut suggérer des solutions à ces problèmes. En outre, les problèmes sur les groupes fondamentaux de complémentaires des arrangements d'hyperplans peuvent être réduits au cas des arrangements de droites, en utilisant le bien connu Théorème de Zariski du type de Lefschetz. Assez souvent, pour étudier les groupes projectifs ou quasi-projectifs, on considère d'abord les arrangements de droites pour obtenir des idées intuitives. Dans cette thèse nous obtenons aussi des résultats d'intérêts indépendants, par exemple sur les morphismes définis sur un produit d'espaces projectifs dans le Chapitre 4, sur la fibre générale de certains morphismes dans le Chapitre 5 et les critères sur les surfaces de type générales au Chapitre 7. / The objective of this thesis is to investigate various questions about projective groups and line arrangements in the projective plane. A projective group is a group which is isomorphic to the fundamental group of a smooth complex projective variety. To study projective groups, sophisticated techniques in algebraic topology and algebraic geometry have been developed in the passed decades, for instance, the theory of cohomology jump loci, together with Hodge theory, has been proven a powerful tool. Line arrangements in the projective plane are of special interest in the study of projective groups. Indeed, there are many open questions related to projective groups, and the theory of hyperplane arrangements, and in particular that of line arrangements, which is quite an active area of research, may provide insights for these problems. Furthermore, problems concerning the fundamental groups of the complements of hyperplane arrangements can be reduced to the case of line arrangements, due to the celebrated Zariski theorem of Lefschetz type. Very often, in the study of projective groups or quasi-projective groups, one usually considers line arrangements first to get some intuitive ideas. In this thesis, we also prove some theorems that are of independent interest and can be used elsewhere, for instance, we prove properties concerning morphisms from products of projective spaces in Chapter 4, we show that some morphisms have generic connected fibers in Chapter 5 and we give criteria for a projective surface to be of general type in Chapter 7.

Arbeitsbedingungen verändern sich immer deutlicher, insbesondere im Bereich der Wissensarbeit. Die moderne Informations- und Kommunikationstechnologie (IKT) führt zu einem Bedeutungsverlust zentraler, lokal begrenzter Arbeitsplätze. Gleichzeitig gewinnt die Fähigkeit zur Zusammenarbeit in dezentralen, interkulturellen, interdisziplinären Teams an Bedeutung (Perez-Sabater, Montero-Fleta, MacDonald, & Garcia-Carbonell, 2015). Neben inhaltsbezogenen Fachkompetenzen gewinnen dadurch Sozial-, Selbst-, Medien- und Methodenkompetenzen in Unternehmen an Relevanz (Kummer, Wolff, Lieske, & Schoop, 2012). Die Vorbereitung der Studierenden auf diese veränderten Arbeitsbedingungen ist eine entscheidende Herausforderung für die Hochschulen (Coyne, 2008). [... aus der Einleitung]

Syfte: Syftet med uppsatsen är att analysera remissutfallet gällande inhemska arrangemang i SOU 2018:91 (Rapporteringspliktiga arrangemang – ett nytt regelverk på skatteområdet). Med utgångspunkt i de inhemska arrangemangen, kommer begreppen rådgivare, rapporteringspliktiga arrangemang och den i utredningen presenterade rapporteringsavgiften beskrivas och analyseras utifrån proportionalitets- och legalitetsprincipen, dvs. balans mellan mål och medel samt krav på lagstöd och förutsebarhet. Uppsatsen bygger på synpunkter från följande remissinstanser, Föreningen auktoriserade revisorer, Näringslivets skattedelegation, Skatteverket, SRF konsulterna, Sveriges advokatsamfund. Frågan om inhemska arrangemang har ännu inte lett till någon lagstiftning. Metod: Uppsatsen bygger på en rättsdogmatisk- och en rättsanalytisk metod. Slutsats: Vår slutsats är att de i utredningen föreslagna rapporteringspliktiga arrangemang, begreppen rådgivare och rapporteringsavgift inte är helt förenliga med proportionalitets- och legalitetsprincipen. / Purpose: The purpose of the work is to analyze the outcome of the investigation, SOU 2018: 91 (Rapporteringspliktiga arrangemang – ett nytt regelverk på skatteområdet) regarding domestic arrangements. Based on the domestic arrangements, the concepts of advisers, reportable arrangements and the reporting charge presented in the investigation will be described and analyzed based on the principles of proportionality and legality. The work is based on views from the following consultation bodies, the Association of Authorized Public Accountants, the Business Tax Delegation, the Swedish Tax Agency, the SRF consultants, the Swedish Bar Association. The issue of domestic arrangements has not yet led to any legislation. Method: The work is based on a legal dogmatic- and a legal analytical method. Conclusion: Our conclusion is that the reportable arrangements, the concepts of advisers and reporting charge, are contrary to the principles of proportionality and legality.

Thèse diffusée initialement dans le cadre d'un projet pilote des Presses de l'Université de Montréal/Centre d'édition numérique UdeM (1997-2008) avec l'autorisation de l'auteur.

The purpose of the study was to find out if the influential arrangements that is given to convicted delinquents between 15-17 years old is practised because they have evidence or if it is based on other grounds. The research questions were answered with the help of a questionnaire and interviews. The questionnaire was sent to all 290 local authorities whereof 52 answered the questions. The result indicated difficulties to get information regarding which arrangements that is being used, the local authorities have various ways of working and the programs and/or routines they use make it hard to access statistics. The most common influential arrangements were programs made by the local authorities themselves, which brings difficulties with the evidence of treatment effects. Interviews were carried out with three persons from social services who work with delinquents. The results showed that the choices were made on the basis of guidelines if there were any available, otherwise out of a feeling or experience. The conclusion was that there often seems to be a consideration regarding the evidence of treatment effects when arrangements are chosen, but that the choice many times still occur based on other premisses. / Studiens syfte var att utröna om de påverkande insatser som erläggs dömda ungdomsbrottslingar 15-17 år används för att de har evidens eller om valet vilar på andra grunder. Forskningsfrågorna besvarades med hjälp av enkät och intervjuer. Enkäten skickades till samtliga Sveriges 290 kommuner varav 52 svarade på frågorna. Resultatet visade på svårigheter att få tillförlitlig information om vilka insatser som används, kommunerna arbetar olika och de program och/eller rutiner som används gör det svårt att ta fram statistik. De vanligast förekommande påverkansinsaterna var egenkomponerade program, vilket medför svårigheter med kontroll av evidensen. Intervjuer utfördes med tre personer från socialtjänsten som arbetar med unga lagöverträdare. Resultatet visade att valet baseras på riktlinjer där sådana finns, annars tas egna beslut utifrån känsla och erfarenhet. Slutsatsen blev att det många gånger finns en tanke kring evidens när insatser ska väljas, men att valet ändå ofta sker på andra premisser.