The present study provides a description of the standardization process of Persian orthography since the introduction of the Arabic alphabet, with a focus on this process in modern times (1850-2000). Using theories related to orthography standardization as its background, this work seeks an explanation for the prolonged standardization process of Persian orthography, and presents the frameworks within which this standardization has been carried out. The most recent state of Persian orthography is presented through an investigation of the current attitudes towards the problems of Persian orthography and possible frameworks for a potential reform, as well as through an investigation of the current tendencies in the manner of presenting different orthographic parameters within Persian contemporary texts. How and by whom the orthography of today’s Persian texts is governed is another aspect to be examined here. The most important conclusion to be drawn from the present study is that there is a strong tendency towards approving reform proposals that can be integrated with the present orthography, and maintain the present appearance of Persian orthography as much as possible. One of the main reasons behind this tendency is the concern of an interruption in cultural continuity in the event of an alphabet reform or any other drastic change in the present appearance of the orthography. This concern takes into account the political, social, cultural, structural, and economic conditions in Iran, as well as the complexity of language planning projects.

"Mémoire présenté à la Faculté des études supérieures en vue de l'obtention du grade de L.L.M. en droit des affaires" / L'objet de ce mémoire est d'étudier la façon dont la limitation de responsabilité est appliquée dans le transport multimodal international de marchandises. La première partie du mémoire déterminera le concept du transport multimodal, ainsi que les origines de la limitation de responsabilité dans le transport de marchandises. On étudiera aussi comment la responsabilité est limitée dans les divers modes de transport qui peuvent composer le transport multimodal, avec un spécial intérêt sur l'Amérique du Nord. La deuxième partie du mémoire fera une analyse des diverses conventions et traités internationaux qui peuvent régir le transport multimodal international, en étudiant la façon dont la limitation de responsabilité est régie par ces conventions. De même, une analyse sera faite sur l'utilité et justification actuelle d'une limite à la responsabilité des transporteurs de marchandises. Finalement on étudiera les possibilités d'obtenir un traité international qui régisse le transport multimodal et qui puisse établir une limite de responsabilité uniforme a travers le monde. / The purpose of this thesis is to study the manner in which liabilities are limited in the international multimodal transport of goods. The first part of the thesis will establish the concept of multimodal transport, as well as the origins of the limitation of liability in the transportation of goods. We shall also study how the liability is limited in the various modes of transport that conform multimodal transport, making a special emphasis in North America. The second part of the thesis will analyze the different conventions and international treaties that may regulate the multimodal transport of goods, by studying the manner in which limitation of liability is regulated in these conventions. It will also analyze will be made about the present need and justification of a limitation of liability for transporters of goods. Finally, we shall study the possibility of an international treaty being created which will regulate the multimodal international transport of goods and which will establish a uniform limitation of liability through out the world.

Inspired by Vladimir Nabokov’s metafiction novel Pale Fire and with Joseph Campbell’s research in comparative mythology and religion in mind, I explore the act of mythmaking and the composition of metafictional text in this work of fiction. The myth aspect combines elements of Classical, biblical, medieval, Romantic, and original materials to form a product that should strike readers as both familiar and alien, demonstrating Campbell’s notion of the monomyth as well as the ongoing tradition of mythmaking that continues to captivate both readers and writers. The metafictional portion of the text emphasizes a reader’s relationship to a work of fiction, a scholar’s relationship to his or her scholarly work, and a subtext’s relationship to its primary text. Combining the texts encourages the reader to read critically and reevaluate his or her conceptions of genre in order to piece together the greater story of tyranny and rebellion.

Il n'existe pas à l'heure actuelle de définition « officielle » des juridictions fiscales non coopératives, l'appréhension de ces dernières étant particulièrement difficile à cerner. D'où la grande difficulté de les recenser avec exactitude et du même coup de leur donner une désignation géographique précise... Or, cette notion est d'autant plus importante qu'elle est le critère de détermination de territoires à régime fiscal dit « privilégié. » L'étude de la notion des juridictions fiscales non coopératives apparaît dès lors comme fondamentale pour aborder l'approche des législations fiscales internationales dans l'avenir. En effet, à partir de quand sommes-nous en présence d’une juridiction fiscale non coopérative ? Quels critères juridiques adopter pour les définir ? Bref, comment identifier de telles juridictions ? Quelles sont leurs caractéristiques premières ? Combien y'en a-t-il de par le monde et quel est leur poids exact dans l'économie mondiale ? Quelle a été l'évolution de l'approche internationale de ces juridictions dans le passé ? Comment cette approche peut-elle évoluer dans le futur pour tenir compte des contraintes économiques et financières avec la mondialisation ? En réalité, cette ambigüité accompagnant la notion de juridictions fiscales non coopératives, ne relève pas seulement de la simple négligence législative de la part des États qui a priori devraient être chargés de la définir. Bien plus, il s'agit là d'un véritable flou juridique plus ou moins organisé qui contribue grandement à entretenir l'opacité de ces territoires et à faciliter la tentation de l'évasion fiscale. / There is at the moment no "official" definition of the not cooperative fiscal jurisdictions, apprehension of these last ones being particularly difficult to identify. Hence the great difficulty of accurately identifying and thereby give them a specific geographic designation... Now, this notion is especially important as it is the criterion for determining territories Tax System "privileged." The study of the notion of the not cooperative fiscal jurisdictions therefore appears to be fundamental to discuss the approach of international tax laws in the future. Indeed, from when we are in the presence of a non cooperative fiscal jurisdiction? What legal criteria to adopt to define them? In brief, how identify such jurisdictions? What are their first characteristics? How much has it to it throughout the world and which is their exact weight in the world economy? What was the evolution of the international approach of these jurisdictions in past? How can this approach evolve in the future to take into account economic and financial constraints with the globalization? In reality, this ambiguity accompanying the notion of not cooperative fiscal jurisdictions, recover not only from the simple legislative negligence on behalf of the States which a priori should be in charge of defining it. Much more, it is about a real more or less organized vagueness of the law there which contributes largely to maintain the opacity of these territories and to facilitate the temptation of the tax evasion.

Perçue au départ comme un phénomène marginal, la corruption est apparue comme un phénomène endémique au point de fragiliser les fondements de la démocratie d'une part, et d'autre part d'engendrer des pertes économiques considérables pour la société. Face à ce fléau, certaines organisations internationales et européennes notamment l'Organisation de coopération et de développement économique (OCDE), l'Union européenne, le Conseil de l'Europe et l'Organisation des Nations unies se sont mobilisées en adoptant des conventions visant à lutter contre la corruption. Ce mouvement de lutte s'est poursuivi avec la participation de l'autorité judiciaire et de la société civile. Enfin, les États parties à ces conventions se sont joints également au mouvement en intégrant dans leur droit interne ces instruments de lutte contre la corruption. Intégration en droit interne, cependant, qui peut différer d'un État à un autre d'où une mobilisation variable. Malgré tout, le mécanisme de suivi sur la mise en œuvre des conventions anti-corruption, propres à certaines conventions de lutte contre la corruption, tente d'amoindrir cette variabilité. / Initially regarded as a marginal phenomenon, corruption appeared as an endemic phenomenon at the point to weaken the foundations of the democracy on the one hand, and to generate considerable economic losses to society on the other hand.Faced with this plague, some European and international organizations including the Organization for Economic Cooperation and Development (OECD), the European Union, the Council of Europe and the United Nations organization were mobilized by adopting conventions to fight against corruption. This movement of fight has continued with the participation of the judicial authority and the civil society. Finally, States parties to these conventions also joined the movement by integrating into their domestic law these instruments of fight against corruption. Integration in internal law, however, which can differ from one state to another from where variable mobilization. Despite of everything, the mechanism of follow-up on the implementation of anti-corruption conventions, specific to certain conventions of fight against corruption tries to reduce this variability.

O presente trabalho trata da trajetória de duas musicistas brasileiras: Helza Camêu (1903-1995), pianista, compositora e musicóloga, e Joanídia Sodré (1903-1975), pianista, regente e ex-diretora da Escola Nacional de Música (atualmente Escola de Música da Universidade Federal do Rio de Janeiro) cujas carreiras tiveram início, respectivamente, em 1923 e 1927 no cenário musical do Rio de Janeiro. A construção da trajetória destas artistas visa a uma reflexão acerca de como as convenções de gênero estão imbricadas no processo social de construção de uma vocação musical neste período. Trata-se de compreender a vocação como um fato social, isto é, como um conjunto de práticas e representações sociais constituidoras da experiência do artista. A análise da trajetória de Helza Camêu e de Joanídia Sodré constitui um modo privilegiado para compreender de que maneira, na busca pela profissão de artista, estas duas mulheres criaram novos valores e sentidos que lhes permitiram transitar entre profissões masculinas e femininas. / The present study concerns the trajectory of two Brazilian musicians: Helza Camêu (1903-1995), pianist, composer and musicologist, and Joanídia Sodré (1903-1975), pianist, conductor and former director of the National School of Music (currently, the School of Music of the Federal University of Rio de Janeiro). Their career began in 1923 and 1927, respectively, in the music scene of Rio de Janeiro. The construction of the trajectory of the above mentioned artists aims at conducting a careful thought about how gender conventions are closely linked in the social process of the construction of a musical vocation during that period. It is about to understand vocation as a social fact, that is, as a set of practices and social representations that shapes the artists experience. The analysis of the trajectory of Helza Camêu and of Joanídia Sodré constitutes a privileged way to understand how those two female artists, in search for the artist profession, created new values and meanings that allowed them to make their way through male and female professions

A tese que apresento perante a Faculdade de Direito da Universidade de São Paulo tem por foco a análise dos mecanismos de controle da dupla-tributação apurados pelas Convenções Fiscais Bilaterais e os princípios decorrentes dos Tratados Comerciais, especialmente o de não-concessão de subsídios e o tratamento da nação mais favorecida. Tomando como pano de fundo a relação entre os países desenvolvidos e em desenvolvimento, demonstro que a resistência dos Estados exportadores de capital na implementação das cláusulas de crédito fictício nas Convenções Fiscais Bilaterais é injustificada, prestando-se unicamente para dar prevalência à tributação com base na residência, em detrimento da neutralidade fiscal em face dos Estados de fonte dos rendimentos. Ainda, colocada a relação entre os fundamentos da celebração de Convenções Fiscais Bilaterais, afasto a possibilidade de o regime delas decorrente ser estendido a terceiros por força da cláusula do tratamento da nação mais favorecida constante do GATT e de outros Tratados Comerciais. / This thesis makes an analysis of the mechanisms of control of the double-taxation thickened by the Bilateral Fiscal Conventions and the principles of the Commercial Agreements, especially the one of no-concession of subsidies and the treatment of the most-favored-nation. Taking as backdrop the relationship among the developed countries and indevelopment countries, I demonstrate that the resistance of Capital Exporters States in the negotiating fictitious credit in the Bilateral Fiscal Conventions is unjustified, being only rendered to maintain to the taxation based in the residence, avoiding the fiscal neutrality in face of States of source of the revenues. Still, placed the relationship among the foundations of the Bilateral Fiscal Conventions, I move away the possibility of the regime of them to be extended in favor of Third Countries using the GATTs most favored nation clause.

L'Algérie a engagé une politique de libéralisation de son économie et cherche à intégrer l’économie mondiale pour sortir de sa dépendance des hydrocarbures et diversifier son économie. Une politique incitative est mise en place pour accueillir les investissements direct étrangers qui constituent un enjeu majeur pour l’accroissement des échanges, le transfert de technologie, la mise à niveau des sociétés locales et la création d’emploi. D’un autre côté la mise en place d’une économie de marché exige un environnement juridique efficace et stable qui définit clairement les droits et obligations des opérateurs économiques notamment en matière de conclusion de contrats. Le cadre théorique que nous retenons pour répondre à cette question est l’analyse de la place des conventions fiscales dans l’ordre fiscal algérien et sa corrélation avec la politique de promotion des investissements. Les conventions fiscales sont telles réellement au service de l’investissement ? Pour ce faire nous avons mis en exergue tout au long de nos développements l’examen des conventions fiscales à l’épreuve des contrats internationaux permettant d’améliorer la lisibilité et la transparence de la norme fiscale afin de favoriser l’attractivité du territoire / Algeria has initiated a policy of liberalization of its economy and seeks to integrate the world economy to get out of its dependence on hydrocarbons and diversify its economy. An incentive policy is put in place to accommodate foreign direct investment, which is a major challenge for increased trade, technology transfer, upgrading of local companies andjob creation. On the other hand, the establishment of a market economy requires an effective and stable legal environment that clearly defines the rights and obligations of economic operators, particularly with regard to the conclusion of contracts. The theoretical framework that we use to answer this question is the analysis of the place of conventions and taxes in the Algerian tax system and its correlation with the investment promotion policy. Are the tax conventions really such as to serve the investment? To do this, we have highlighted throughout our development the review of tax treaties to the test of international contracts to improve the legibility and transparency of the tax standard to promote the attractiveness of the territory

Submitted by Rosivalda Pereira (mrs.pereira@ufma.br) on 2017-10-17T21:55:57Z No. of bitstreams: 1 EvaristoLima.pdf: 4186670 bytes, checksum: 83283f7432d91813bbfcc344da875ca7 (MD5) / Made available in DSpace on 2017-10-17T21:55:57Z (GMT). No. of bitstreams: 1 EvaristoLima.pdf: 4186670 bytes, checksum: 83283f7432d91813bbfcc344da875ca7 (MD5) Previous issue date: 2017-09-04 / Fundação de Amparo à Pesquisa e ao Desenvolvimento Científico e Tecnológico do Maranhão / This theory has as objective to study the milk-producing region’s transformations in the micro-region of Imperatriz-MA, generated by the implementation of the Normative Instructions 51 and 62, of the Ministry of the Agriculture and Provisioning - MAPA, trying to verify how cattle farmers, family farmers, informal cheese dairies and dairy products are positioned at that market, working their own criteria on what they consider as the quality of the milk and the cheese that is produced. Edited respectively in the years of 2002 and 2011, these normative instructions constituted in the main devices of sanitary regulation for the section, establishing technical criteria for the production, identity, quality, collects and transport of the milk. In Imperatriz's micro-region, the largest milk-producing region of Maranhão, the effects of those Normative Instructions were felt indeed starting from the year of 2012, when the State’s Public Ministry-MPE began a interinstitutional campaign to combat to the "clandestine" milk and cheese, produced in establishments without formal registration in the organs of sanitary inspection. As a consequence of this campaign a rearrangement of the market of regional milk was observed, with the modification of the commercial relationships between the primary producers of milk and the formal (industries of dairy products) and informal (cheesemakers) units of improvement, when the dairy products assumed a position of defenders' to the implantation of the Normative Instructions, while the other actors seek to loosen up the application of those. Located in the field of the Economical Sociology, this study tried to approach the problem in subject being guided by the ideas that the processes of establishment of quality criteria constitute a preliminary moment to the establishment of the mercantile exchange and, that the quality of a product is not defined starting from an universal reference, but starting from values socially shared ruled in different notions of "justice" and “common good." Starting from the model of cités, elaborated by Boltanski and Thevénot (1991) it was possible to identify in the area studied two production models and improvement of milk in dispute, corresponding conceptually to the models of the conventions of the domestic world and of the industrial world, represented, respectively, by producers identified as artisanal cheesemakers and by the industry of dairy products. In this sense, these two worlds were described and analysed being looked for to apprehend the principles and evaluation criteria, mobilized by the actors involved in situations characterized by disputes around the quality patterns. In a more specific way, the milk, the actante (CALLON 2006) more present in the studied chain, was followed in its path to be transformed in cheese, when taken by the hands of the industry of dairy products, or by the hands of the artisanal cheesemakers, revealing in these courses the attributes of the human and non-human actantes involved in the improvement processes, the justifications and the ideological debates that emerge in these contexts, the differences in the verification forms and control inherent to each one of them, and the elements the factors that will compose the cognitive pictures in each world. These procedures allowed, finally, to summarize the main impacts and consequences of the dispute process for the quality and the establishment of a new configuration to the market of milk in Imperatriz’s MRH. / Esta tese tem como objetivo estudar as transformações da bacia leiteira na Microrregião de Imperatriz-MA, provocadas pela implementação das Instruções Normativas 51 e 62, do Ministério da Agricultura e Abastecimento - MAPA, procurando verificar como pecuaristas, agricultores familiares, queijarias informais e laticínios se posicionam nesse mercado, acionando critérios próprios sobre o que consideram como a qualidade do leite e do queijo produzido. Editadas respectivamente nos anos de 2002 e 2011, estas normativas se constituíram nos principais dispositivos de regulamentação sanitária para o setor, estabelecendo critérios técnicos para a produção, identidade, qualidade, coleta e transporte do leite. Na Microrregião de Imperatriz, a maior bacia leiteira do Maranhão, os efeitos dessas Instruções Normativas se fizeram sentir efetivamente, a partir do ano de 2012, quando o Ministério Público Estadual-MPE iniciou uma campanha interinstitucional de combate ao leite e queijo “clandestinos”, produzidos em estabelecimentos sem registro formal nos órgãos de fiscalização sanitária. Como consequência desta campanha, observou-se uma reconfiguração do mercado de leite regional, com a modificação das relações comerciais entre os produtores primários de leite e as unidades de beneficiamento formais (indústrias de laticínios) e informais (queijarias), tendo, os laticínios, assumido a posição de defensores da implantação das Instruções Normativas, enquanto os demais atores procuram flexibilizar a aplicação das mesmas. Situado no campo da Sociologia Econômica, este estudo buscou abordar a problemática em questão, orientando-se pelas ideias de que os processos de estabelecimento de critérios de qualidade constituem um momento preliminar ao estabelecimento do intercâmbio mercantil, e que, a qualidade de um produto não se define a partir de uma referência universal, mas a partir de valores socialmente compartilhados, pautados em diferentes noções de “justiça” e “bem comum”. A partir do modelo das cités, elaborado por Boltanski e Thévenot (1991), foi possível identificar na região estudada, dois modelos de produção e beneficiamento de leite em disputa, correspondendo conceitualmente aos modelos das convenções do mundo doméstico e do mundo industrial, representados, respectivamente, pelos produtores identificados como queijeiros e pela indústria de laticínios. Neste sentido, estes dois mundos foram descritos e analisados, buscando-se apreender os princípios e critérios de avaliação mobilizados pelos atores envolvidos em situações caracterizadas por disputas em torno dos padrões de qualidade. De modo mais específico, o leite, o actante (CALLON, 2006) mais presente na cadeia estudada, foi seguido em sua trajetória para se transformar em queijo, ora quando levado pelas mãos da indústria de laticínios, ora pelas mãos das queijarias, revelando nestes percursos, os atributos dos actantes humanos e não humanos envolvidos nos processos de beneficiamento, as justificativas e os debates ideológicos que emergem nestes contextos, as diferenças nas formas de verificação e controle inerentes a cada uma delas, e os fatores que compõem os quadros cognitivos em cada mundo. Estes procedimentos permitiram, por fim, sumariar os principais impactos e consequências do processo de disputa pela qualidade e o estabelecimento de uma nova configuração para o mercado de leite, na MRH de Imperatriz.

O fenômeno jurídico denominado dupla tributação internacional ocorre quando dois ou mais Estados soberanos submetem uma mesma pessoa (física ou jurídica), num mesmo período de tempo, ao pagamento de tributos comparáveis, em razão de um mesmo fato gerador. Embora não seja proibida expressamente por qualquer princípio geral de Direito Internacional, a dupla tributação é altamente indesejável em virtude de seus efeitos danosos à economia e, indiretamente, à sociedade em geral. Em vista disso, desde o século XIX os Estados nacionais vêm tentando implementar soluções para o problema, dentre as quais se incluem as chamadas convenções de bitributação, cujo objetivo consiste exatamente em evitar ou, ao menos, minimizar este pernicioso fenômeno. As normas contidas nestas convenções atuam atribuindo a competência tributária ora a um, ora a outro Estado, dependendo do tipo de rendimento, e, desta forma, limitam a soberania fiscal dos Estados contratantes. Considerando a enorme diversidade de ordenamentos jurídicos, bem como a grande facilidade com que são estruturadas novas operações comerciais e, até mesmo, a diversidade de idiomas, conclui-se que a eficácia das normas destas convenções é essencialmente dependente das formas e métodos de interpretação e aplicação de suas cláusulas. As entidades dedicadas ao estudo do tema, notadamente a Organização para a Cooperação e Desenvolvimento Econômico - OCDE, a Organização das Nações Unidas - ONU e também a International Fiscal Association - IFA constantemente elaboram estudos que contém recomendações de critérios a serem seguidos pelos países para a interpretação e aplicação das convenções. Contudo, em face das incompatibilidade entre os ordenamentos, em virtude dos frequentes reenvios ao direito interno dos países, e, muitas vezes, em decorrência dos próprios conflitos de interesses econômicos entre os países, nem sempre os critérios de interpretação tradicionais, ou seja, aqueles já propostos pela OCDE, ONU e mesmo pela IFA, são capazes de resolver os conflitos interpretativos e/ou de qualificação de forma a possibilitar o maior grau de eficácia de tais acordos. Assim, surge a necessidade de uma solução alternativa para o problema. Propomos, desta forma, a aplicação da teoria da argumentação jurídica com o objetivo de facilitar o raciocínio e manter a discussão sobre a interpretação das cláusulas, termos e expressões o máximo possível na esfera internacional, evitando o reenvio ao direito interno e preenchendo as lacunas deixadas pelos critérios tradicionais, possibilitando, assim, maior eficácia das normas convencionais. / International double taxation occurs when to or more sovereign states impose comparable taxes to the same person or legal entity within the same period of time. Although it is not expressly forbidden by any International Law rule or principle, international double taxation is highly undesirable as a result of it harmful effects to the countries economy and society in general. In view of this, since the 19th century countries have been trying to provide solutions for the problem, and among these possible solutions the double taxation conventions stand out as a way to avoid or at least minimize this harmful phenomenon. The rules provided in these conventions work by allocating the taxing power either to one or to the other contracting state, depending on the type of income, and, therefore, double taxation conventions do represent a limitation to the tax sovereignty of the contracting states. Considering the enormous diversity of legal systems, as well as the profusion of structures that may be used for commercial transactions, and even due to the variety of languages, it is possible to conclude that the efficiency level of double taxation conventions considerably depends on the way and on the methods pursuant to which their clauses are interpreted and applied. The international entities dedicated to analyze and suggest solutions for these issues, especially the Organization for Economic Cooperation and Development - OECD, the United Nations - UN and also the International Fiscal Association - IFA are constantly searching for solutions and also recommending some criteria to the interpretation and application of these conventions. These criteria compose the traditional, also called classical, method of interpretation. Nevertheless, due to the incompatibilities between legal systems, as well as in virtue of the frequent recourse to national law, and sometimes due to the conflicts of economical interests between the countries, the traditional criteria already proposed by the OECD, UN and IFA for the interpretation and application of double tax conventions become quite inefficient, and, as a result of this, double taxation remains a problem. Therefore, there is an urging need for an alternative solution. Thence, we propose the application of the Theory of Legal Argumentation in order to facilitate the process of interpretation and legal reasoning regarding clauses, terms and expressions, avoiding, thus, the recourse to national law and also filling the gaps existing in the traditional criteria, for the purpose of allowing larger efficiency of conventional rules.