Diss. Recht Bern, 1945. / Erschien auch als Heft 224 der Abhandlungen zum schweizerischen Recht, N.F.

Universiẗat, Diss.--Passau, 2007. / Literaturverz. S. 141 - 150.

Zugl.: Rostock, Univ., Diss., 2007

Master-Arbeit Univ. St. Gallen, 2006.

Univ., Diss.-2001--Trier, 2000. / Literaturverz. S. [365] - 386.

Univ., Diss.--Tübingen, 2002. / Literaturverz. S. [279] - 301.

Cette thèse, motivée par les recherches récentes sur la « rhétorique musicale », étudie le nombre éloquent, notion aux nombreuses ramifications dans les domaines oratoire et poétique, encore peu examinée dans le champ musical. L’approche est philologique, comparatiste et historique, et vise à déterminer dans quelle mesure, entre 1600 et 1750, les modes d’approche et de perception du nombre en poésie et dans l’art oratoire ont eu leur équivalent en musique, en Italie (jésuite essentiellement) et en Allemagne. Après une mise en perspective de la culture des spécialistes de musique, partagée entre rhétorique scolaire et éloquence adulte, l’examen du découpage conceptuel opéré par les Anciens entre oratio vincta et soluta permet d’identifier des modes de composition, d’écoute et de prononciation du discours musical vocal et instrumental. La perception de la stricte récurrence propre à la musique métrique (vincta) contraste avec celle de la bigarrure variée de la musique « en prose » (soluta), et les approches érudites et néophytes diffèrent. Au plan micro-structurel, les périodes musicales sont abordées à l’instar des périodes oratoires. Selon qu’elles sont « arrondies » ou « articulées », elles mettent en œuvre le nombre grâce aux rythmes, à la conduite harmonieuse et à un travail de structuration par amplification. L’écriture périodique apparaît comme un principe fondamental de composition. La réflexion sur l’éloquence du nombre en musique s’inscrit finalement dans le débat touchant le meilleur style. Tenants de la brièveté musicale et partisans de l’abondance s’opposent, appliquant au domaine musical les réflexions sur le laconisme, l’atticisme et l’enflure. / This dissertation was undertaken in the wake of the recent research about musical rhetoric and focuses on the rhetorical number, a concept of acknowledged significance in the field of oratory and poetry that as yet has seldom been examined in the field of music. Following a philological, comparative and historical approach, the present study aims at determining to what extent the modes of perception and approach of the numerus in poetry and rhetoric had counterparts in music in Italy (mainly among the Jesuits) and Germany between 1600 and 1750. The study first deals with the culture of music specialists, which relates partly to scholastic rhetoric and partly to mature eloquence, and then investigates the conceptual division set by the Ancients between oratio vincta and soluta, so as to show that such division makes it possible to delineate the composition and listening and pronunciation processes of musical discourse, both vocal and instrumental. Perception of the strict recurrence that is specific to metrical music (vincta) contrasts with the heterogeneous variety of « prose »music (soluta) and it differs among scholars and novices. As for the microstructures of discourse, musical periods are tackled similarly to oratorical periods. Whether they are « rounded » or « articulated », they become rhythmical thanks to metrical feet or harmonious structure as well as processes of amplification. Periodical style appears fundamental to composition. The present dissertation eventually shows that the discussion of musical oratio numerosa is related to the impassioned debate over the best musical style (brevity, abundance, laconism, atticism and bombast).

El presente informe desarrolla la aplicación del principio de fehaciencia para la deducción de gastos generados por el pago de penalidades, partiendo para ello del análisis de la Casación No. 8327-2015-Lima, en la cual se discutió la deducibilidad del gasto por penalidades originadas por incumplimiento contractual, las cuales fueron pactadas de manera verbal. Al respecto, se observa que el criterio desarrollado a nivel administrativo y judicial fue considerar que dichos gastos no cumplían con el principio de fehaciencia y, en consecuencia, no resultaban deducibles, en tanto no se presentara documentación que sustentara el acuerdo expreso de la cláusula penal. En dicho marco, el presente informe tiene por finalidad analizar el alcance del principio de fehaciencia, así como los parámetros a ser considerados por la Administración Tributaria al momento de verificar el cumplimiento de dicho principio, de tal manera que la decisión de ésta respecto de la procedencia del gasto no resulte arbitraria. En ese sentido, del análisis realizado, se sostiene que el gasto por penalidades pactadas de manera verbal sí cumple con el principio de fehaciencia, teniendo en cuenta no solo el desarrollo jurisprudencial y doctrinal del principio, sino también la propia naturaleza y regulación de la cláusula penal. Asimismo, la exigencia de documentación expresa donde conste el acuerdo de la cláusula penal vulnera el deber de motivación, el principio de legalidad y el principio de presunción de veracidad. / In the present work, we develop the application of the principle of reliability for the deduction of expenses related to the payment of penalties, based on the analysis of Case No. 8327-2015- Lima, in which the deductibility of expenses for penalties arising from breach of contract, which were agreed verbally, was discussed. In this regard, it is observed that the criterion developed by the administrative and judicial authorities was to consider that such expenses did not comply with the principle of reliability and, consequently, they were not deductible, as long as documentation was not submitted to support the express agreement of the penalty clause. In this context, the purpose of this report is to analyze the scope of the principle of reliability, as well as the parameters to be considered by the Tax Administration when verifying the compliance of such principle, in such a way that the decision of the Tax Administration regarding the appropriateness of the deduction of the expense is not arbitrary. In this sense, from the analysis performed, it is held that the expense for penalties agreed verbally does comply with the principle of reliability, taking into account not only the jurisprudential and doctrinal development of the principle, but also the nature and regulation of the penalty clause itself. Likewise, we consider that the requirement of express documentation where the agreement of the penalty clause is recorded violates the duty of motivation, the principle of legality and the principle of presumption of truthfulness.

Made available in DSpace on 2016-04-26T20:25:46Z (GMT). No. of bitstreams: 1 Catia Guimaraes Raposo Novo.pdf: 555202 bytes, checksum: e44448aea27be28bf94d52f9a43c0f9c (MD5) Previous issue date: 2007-06-29 / With economic globalization and new technologies, know-how and researches developed became more relevant for the economic development of the societies. In addition to the capital and to labor, knowledge became an essential factor in the manufacturing process and generation of wealth, which in this new economic model ensures a company´s competitiveness and, in many cases, its own survival. The aforementioned changes have an impact on the working relationships as the inclusion of specialized employees in strategic areas of the company, including their access to privileged knowledge and information brought the need of new demands for regulating the employment agreement. Notwithstanding the foregoing, the inclusion of the non-competition clause in the employment agreement generates, theoretical deadlocks because it covers a period subsequent to the end of the employment relationship and addresses antagonic interests, particularly, the exercise of full employment in opposition to the property. Furthermore, this discussion covers the issue of the free will principle (autonomia da vontade) vis-à-vis the protectionism typical of the employment agreement. Therefore, considering the lack of laws regulating this theme, this study examines the applicability and prerequisites for the enforceability of the non-competition clause in the Brazilian law system, taking into account historic aspects; principles guiding the employment relationship; and those regulating agreements in general, compared right and the parties´ interest in including this clause. In short, after the analysis of the aforementioned topics, the conclusion was that the non-competition clause included in the employment agreement is an important instrument to safeguard the rights of both parties: employers and employees, and an applicable alternative to prevent conflicts related to manufacturing forms, management of knowledge and business competition practices / Com a globalização econômica e as novas tecnologias, o know how e as pesquisas desenvolvidas se tornaram mais relevantes para o desenvolvimento econômico das sociedades. Além do capital e do trabalho, o conhecimento passou a ser fator essencial ao processo de produção e geração de riqueza, o que, nesse novo modelo econômico, garante competitividade a uma empresa e, em muitos casos, sua própria sobrevivência. Tais mudanças têm impacto nas relações de trabalho, uma vez que a inserção de empregados especializados em áreas estratégicas da empresa, inclusive com acesso a conhecimento e informações privilegiadas trouxe a necessidade de novas demandas de regulamentação ao contrato de trabalho. A inclusão da cláusula de não-concorrência no contrato de trabalho gera, porém, impasses teóricos, haja vista que abrange período posterior à extinção do liame empregatício e trata de interesses antagônicos, notadamente, o exercício do pleno emprego em face do direito à propriedade. Ademais, a discussão passa pela questão da autonomia da vontade frente à rigidez do protecionismo inerente ao contrato de trabalho. Assim, considerando a lacuna legislativa quanto ao tema, são analisados no presente estudo a aplicabilidade e pressupostos de validade da cláusula de não-concorrência no direito pátrio, levando em conta aspectos históricos; princípios que norteiam a relação de trabalho, bem como os que regem os contratos em geral; o direito comparado; e os interesses das partes para sua pactuação. Em síntese, após a análise dos tópicos mencionados, foi concluído que a cláusula de não-concorrência inserida no contrato de trabalho é importante instrumento para garantia de direitos recíprocos entre empregados e empregadores, e meio hábil a se evitar conflitos concernentes às novas formas de produção, gestão do conhecimento e de práticas de concorrência empresarial

The author analyzes a very important issue such as illegitimate tax avoidance. He begins by explaining the content of the concept of illegitimate tax avoidance, and also he points out the differences with other concepts like tax evasion and tax planning. Then, he comments the debate on the use of legal figures which doesn’t belong to Tax Law, in order to solve issue of illegitimate tax avoidance. Finally, he explains the scope and the application of the Peruvian general anti-avoidance rule stipulated in the Peruvian Tax Code. / El autor analiza un tema de suma importancia como es el de la elusión fiscal. Se comienza esclareciendo el contenido del concepto de elusión, diferenciándolo de otros conceptos como la evasión fiscal y la economía de opción. Luego, pasa a recoger y comentar el debate en torno al uso de figuras ajenas al Derecho Tributario para dar solución al problema de la elusión fiscal. Finalmente, pasa a explicar el alcance y aplicación de la cláusula general antielusiva peruana estipulada en la norma XVI del Título Preliminar del Código tributario.