Made available in DSpace on 2016-04-26T20:21:02Z (GMT). No. of bitstreams: 1 Eduardo Tadeu Francez Brasil.pdf: 799165 bytes, checksum: d4b5830b25d3c24788c15dfb4d25a9d9 (MD5) Previous issue date: 2012-06-18 / This study investigates the general and abstract Positive Law rules that allow and don t allow individuals to perform tax planning. It examines the Brazilian Federal Constitution, the Brazilian National Tax Code and the Brazilian Civil Code. It is used as theoretical premise the semiotic constructivism, with its theoretical tools: theory of the values; language selfreference, enunciation, enunciation-enunciated, enunciated-enunciated; legal system autopoiesis; incidence and application of the law; concept of law norms and description of the functioning of the constitutional tax system. In a second moment, the decisions of the Brazilian Board of Tax Appeals (CARF) are analysed about the merger and spin off operation model for the period 2004 to 2010, in order to identify a behavior pattern that makes the operations performed by individuals as being enforceable or not to the revenue service and there is also the subsumption by the Government. That is, where the general and abstract rules CARF bases its decisions and which provides meaning to the concepts it employs. The aim is to compare the general and abstract language, as a constructivism bias, to the concrete and individual language standards issued by CARF. It is concluded that there is a decoupling of the legal reality about the dialogue between the two groups of languages. It is said that the legal uncertainty stands opposed to its safety, because there is a creation of two antagonistic body language and the language of the concrete isn t compatible with the general and abstract norm belonging to the current system of Positive Law in Brazil / Este estudo investiga as normas gerais e abstratas do Direito Positivo brasileiro, que permitem e proíbem aos particulares realizar o planejamento tributário. Examina-se a Constituição Federal, o Código Tributário Nacional e o Código Civil. Utiliza-se como premissa teórica o Construtivismo Semiótico com seu instrumental: teoria dos valores; autorreferência da linguagem; enunciação, enunciação-enunciada, enunciado-enunciado; autopoiese do sistema jurídico; estudo da incidência e da aplicação do Direito; o conceito de norma jurídica e a descrição do funcionamento do Sistema Constitucional Tributário. Em um segundo momento, são observadas as decisões do Conselho Administrativo de Recursos Fiscais (CARF) em relação ao modelo de operação casa e separa no período de 2004 a 2010, com a finalidade de identificar um padrão de comportamento que tornam as operações realizadas pelos particulares como sendo oponíveis ou não ao fisco, verificando-se, também, a subsunção realizada por esse órgão administrativo. A pesquisa demonstra em que normas gerais e abstratas o CARF fundamenta as decisões e qual significação estipula para os conceitos que utiliza. O intuito é comparar a linguagem das normas gerais e abstratas, postas por um viés construtivista, com a linguagem das normas individuais e concretas expedidas pelo CARF. Conclui-se que existe o descolamento da realidade jurídica quando do diálogo entre esses dois extratos de linguagem. Afirma-se que o desvalor insegurança jurídica sobressai ao seu contraponto segurança, pois há a criação de dois corpos de linguagens antagônicos, em que a linguagem da concreção não encontra substrato em norma geral e abstrata pertencente ao atual sistema de Direito Positivo brasileiro

<p>Vocal learning is the ability modify vocal output based on auditory input and is the basis of human speech acquisition. It is shared by few distantly related bird and mammal orders, and is thus very likely to be an example of convergent evolution, having evolved independently in multiple lineages. This complex behavior is presumed to require networks of regulated genes to develop the necessary neural circuits for learning and maintaining vocalizations. Deciphering these networks has been limited by the lack of high throughput genomic tools in vocal learning avian species and the lack of a solid computational framework to understand the relationship between gene expression and behavior. This dissertation provides new insights into the evolution and mechanisms of vocal learning by taking a top-down, systems biology approach to understanding gene expression regulation across avian and mammalian species. First, I worked with colleagues to develop a zebra finch Agilent oligonucleotide microarray, including developing programs for more accurate annotation of oligonucleotides and genes. I then used these arrays and tools in multiple collaborative, but related projects, to measure transcriptome expression data in vocal learning and non-learning avian species, under a number of behavioral paradigms, with a focus on song production. To make sense of the avian microarray data, I compiled microarray data from other sources, including expression analyses across over 900 human brain regions generated by Allen Brain Institute. To compare these data sets, I developed and performed a variety of computational analyses including clustering, linear models, gene set enrichment analysis, motif discovery, and phylogenetic inference, providing a novel framework to study the gene regulatory networks associated with a complex behavior. Using the developed framework, we are able to better understand vocal learning at different levels: how the brain regions for vocal learning evolved and how those brain regions function during the production of learned vocalizations. At the evolutionary level, we identified genes with unique expression patterns in the brains of vocal learning birds and humans. Interesting candidates include genes related to formation of neural connections, in particular the SLIT/ROBO axon guidance pathway. This algorithm also allowed us to identify the analogous regions that are a part of vocal learning circuit across species, providing the first quantitative evidence relating the human vocal learning circuit to the avian vocal learning circuit. With the avian song system verified as a model for human speech at the molecular level, we conducted an experiment to better understand what is happening in those brain regions during singing by profiling gene expression in a time course as birds are producing song. Surprisingly, an overwhelming majority of the gene expression identified was strongly enriched in a particular region. We also found a tight coupling between the behavioral function of a particular region and the gene expression pattern. To gain insight into the mechanisms of this gene regulation, we conducted a genomic scan of transcription factor binding sites in zebra finch. Many transcription factor binding sites were enriched in the promoters of genes with a particular temporal patterns, several of which had already been hypothesized to play a role in the neural system. Using this data set of gene expression profiles and transcription factor binding sites along with separate experiments conducted in mouse, we were able uncover evidence that the transcription factor CARF plays a role in neuron homeostasis. These results have broadened our understanding of the molecular basis of vocal learning at multiple levels. Overall, this dissertation outlines a novel way of approaching the study of the relationship between genes and behavior.</p> / Dissertation

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2016-08-09T13:09:47Z No. of bitstreams: 1 Bianca Ramos Xavier.pdf: 1868376 bytes, checksum: 709d0860aaadf206a69d052f98068979 (MD5) / Made available in DSpace on 2016-08-09T13:09:47Z (GMT). No. of bitstreams: 1 Bianca Ramos Xavier.pdf: 1868376 bytes, checksum: 709d0860aaadf206a69d052f98068979 (MD5) Previous issue date: 2016-03-31 / Analyze the ruling effects on the phenomenon of tax incidence will be the purpose of this doctoral dissertation. The goal is to investigate if the Judiciary can deconstitute it in cases of the favorable decision to the taxpayer's interests. In case of the positive answer to establish the deconstitution boundaries of the Carf's decision. This research will be very important because the judicial review main will result in the weakening of tax administrative litigation and the glut of tax litigations at the judicial level. The analysis will be carried out taking into account the role of the tax assessment on the tax incidence, the structure of the tax administrative litigation, the administrative judicial review of doctrine of administrative acts and, finally, the possibility of judicial review of 64 Carf's lawsuits / A proposta da presente tese de doutorado é analisar os efeitos da decisão administrativa sobre o fenômeno da incidência tributária. O objetivo é pesquisar se o Poder Judiciário pode desconstituí-la nas hipóteses em que a decisão for favorável aos interesses do contribuinte e, caso a resposta seja positiva, estabelecer os limites para a desconstituição da decisão proferida pelo Carf. A investigação é relevante, pois, a possibilidade ampla e irrestrita da revisão judicial acarretará no enfraquecimento do contencioso administrativo tributário e no abarrotamento das lides tributárias em âmbito judicial. A análise será realizada levando-se em consideração o papel do lançamento tributário no fenômeno de incidência tributária, a estrutura do contencioso administrativo fiscal, a visão da doutrina administrativista sobre a revisão judicial dos atos administrativos e, por fim, a possibilidade da revisão judicial das decisões do Carf, notadamente sobre o princípio da segurança jurídica, levando-se em conta, inclusive, as 64 ações judiciais ajuizadas com o propósito específico de discutir o mérito das decisões do Carf

This thesis explores the process of accreditation within a government contracted social service agency in British Columbia, Canada. The agency is seeking accreditation from the Commission on Accreditation for Rehabilitation Facilities (CARF). Institutional ethnography is used to explicate the social relations of CARF - how it organizes frontline work with clients and how it re-organizes an agency’s relations to government funding and service delivery. Data include the author’s frontline work accounts, interviews with frontline workers and the Director, and textual documents used within frontline work. The research process traces specific reporting documents that connect frontline work to the agency’s funders, Community Living B.C. and the Regional Health Authority, and to CARF. This thesis makes visible how the accreditation discourse of measurement and continuous quality improvement shifts how frontline workers think about and do their work with clients in ways that align their priorities with those of government contract management.

In March 2022, OECD published a public consultation document entitled Crypto-Asset Reporting Framework and Amendments to the Common Repoting Standard (CARF). This doucment proposed new and amended requirements covering reporting and exchange of information of crypto-assets as well as containing broader revisions to the existing Common Reporting Standard (CRS) for the automatic exhange of informaiton (AEOI) between countries. In recent years, there has been a mass adoption of crypt-assets for a range of invesment and financial activities. OECD believes that the use of crypto-assets threatens the Common Reporting Standard (CRS) since crypto-assets can be easily transferred without a central administrator and held inaccessbile crypto "wallets." In reponse, OECD drafted CARF in an attempt to retrofit regulations made for traditional financial institutions, a regulatory "choke point model," onto the nascent and quickly developing crypto-asset space. The thesis argues that CARF is flawed in several ways. First, the CARF's requirements deviate from CRS for unexplained reasons created extra costs and administrative burden for cryto-asset service providers (CASPs). Second, as crypto-assets are more in the nature of moveable assets, CARF's inartful attempt to retrofit CRS is onto the crypto-asset space is likely stifle innovation and technological development, especially critical for the developing world and shifting power away from banks and other large financial institutions back to individual consumers and merchants. Finally, CARF may not even materially meet its goal of increasing tax revenues and ensuring tax compliance.