Há leis que instituem programas de parcelamento tributário, concedendo benefícios fiscais e exigindo contrapartidas por parte dos contribuintes, a fim de encerrar os litígios fiscais pendentes e de promover a arrecadação tributária. As exigências mais comuns são a confissão irrevogável e irretratável dos débitos parcelados, a desistência de processos administrativos e judiciais que discutam esses débitos e a renúncia às alegações de direito sobre as quais se fundamentam esses processos. Nesse contexto, o objetivo deste trabalho é verificar a validade e a eficácia dessas cláusulas, a partir de sua conformidade com o sistema constitucional tributário. As condições para adesão aos programas de parcelamento tributário serão analisadas por meio da investigação dos efeitos da manifestação de vontade do sujeito passivo na instituição da obrigação tributária à luz da legalidade e por meio da averiguação da compatibilidade das imposições legais com os direitos fundamentais e com as normas estruturantes do Estado de Direito. Para tanto, analisam-se as leis federais, estaduais e municipais que instituíram os principais programas de parcelamento tributário, com o objetivo de identificar os benefícios fiscais concedidos pelo Poder Público e os requisitos impostos aos contribuintes que quiserem aderir aos programas. Em seguida, passa-se ao exame da legalidade tributária e do papel que a manifestação de vontade do sujeito passivo pode assumir frente a essa norma estruturante do Estado de Direito. A partir das conclusões alcançadas na investigação sobre o papel da manifestação de vontade do sujeito passivo no Direito Tributário, estuda-se a validade e os efeitos da cláusula de confissão irrevogável e irretratável do débito parcelado. Por fim, analisam-se as cláusulas de desistência e de renúncia tendo em vista os limites às restrições de direitos fundamentais no Estado de Direito. Ao final, pretende-se encontrar uma forma de compatibilizar as exigências para ingresso no programa de parcelamento fiscal com o caráter ex lege da obrigação tributária e com os direitos fundamentais dos contribuintes. / Some statutes establish tax installment programs, granting tax reductions and requiring counterparts from taxpayers, in order to terminate tax disputes and promote tax collection. The most common requirements are irrevocable and irreversible confession of the debt inserted in the tax installment program, withdrawal of administrative and judicial procedures against this debt, and waiver of the rights that substantiate these procedures. In this context, the aim of this dissertation is to verify the validity and effectiveness of these clauses, from the point of view of their compliance with the Brazilian constitutional tax system. The conditions to adhere to the tax installment programs will be analyzed by investigating the effects of taxpayers consent in the institution of tax obligation, considering the legality principle, and the compatibility of the legal requirements with fundamental individual rights and the Rule of Law principles. To achieve this objective, federal, state and municipal statutes which established tax installment programs will be analyzed, in order to identify the tax reductions usually granted and the requirements imposed to the taxpayers who want to subscribe to these programs. Subsequently, the tax legality principle will be scrutinized and the role of taxpayers consent will be analyzed considering this Rule of Laws principle. From the conclusions reached in the investigation of the role of taxpayers consent in Tax Law, the validity and effectiveness of the irrevocable and irreversible confession clause will be studied. Finally, the withdrawal and waiver clauses will be analyzed in view of the limits imposed to restriction of fundamental individual rights in the Rule of Law. At the end point, this essay aims to find a way to reconcile the requirements imposed for the subscription to tax installment programs with the tax obligations ex lege character and with taxpayers fundamental rights.

本文的研究範圍，主要是民國三十六年行憲後第一屆監察院（包括資深監察委員、增額監察委員）與憲政改革後第二屆監察院（至民國八十四年底的運作為止）的比較研究。探討的主要項目包括如下： 　　（一）監察院改制之探討：監察院之改制在憲政改革之過程中，是變化最大、爭議最多的課題之一。首先，討論的重點在於探討監察權在政治制度中的重要性及功能，並剖析行憲後監察院在組織上及職權運作上所產生的缺失，最後則就各界對監察院改制之各種方案加以分析。 　　（二）監察院的性質、定位之演變與分析：一般外界皆認為監察院之改制，使監察院之性質與地位產生重大的改變。因此，為求正本清源之目的，首先將我國古代監察制度之性質，做一歷史性的略述。其次，探討中山先生之監察權主張與設計，以窺探中山先生之原意。最後，就行憲後之監察院性質與監察院改制後之定位，予以比較探討，以對改制後之監察院的性質與定位，進一步的加以釐清，以正本清源，解決不必要的爭議。 　　（三）監察委員產生方式之演變：監察院乃以監察委員為主要的組成分子，監察委員的優勝劣敗將對整個監察愈產生重大的影響，其關乎整個監察制度的成功與否。在憲改過程中，監察委員應如何產生，一直是大眾所關注的焦點。因此，對於整個的監察委員產生方式的歷史眼進，實有探究之必要。 　　（四）監察權靜態設計分析與動態運作檢視：首先，對監察權之靜態設計予以概述，其次就監察院改制前後監察權行使之成效，進行比較分析，以對監察院改制後之動態運作加以檢視。 　　（五）監察院改制後之檢討：檢討重點包括監察委員產生方式改變後，所產生的問題，進而就現行監察權運作上優缺點，加以檢討並提出建議。

<p>The right to personal data is compared with the right to land. The concept of rights may be regarded as bundles of rights of which the right to use of scarce resources, the right to exclude and the right transfer rights are the most important ones. The development of Information Technology has reduced considerably the cost of using personal data leadingto an increased use of the data in the context of direct marketing by different firms. However, the use and processing of personal data may cause externalities, both positive and negative ones, on the individual to whom the data relates. This situation can be analysed with the Coase Theorem, where the transaction costs have important function. In a state of zero transaction costs the parties, firms and individuals, can make agreements of an optimal use of the personal data, independently of the assignments of rights to the personal data. Such agreements internalise further the externalities. However, in the real life the transaction costs are high meaning that the assignments of rights are most significant leading to that the externalities remain. To pass by the problem of transaction costs and externalities, zoning procedure with transference of rights can be used. The background of bundles of right to personal data together with the Coase Theorem and zoning procedure are applied to the Directive 95 /46/EC adopted by the European Union regarding the processing of personal data and the protection of privacy. This Directive may however be interpreted in different ways leading to that the assignment of rights and level of direct marketing is different between Member States.</p>

<p>In the best of worlds, all marketing is relevant.</p><p>This study brings light to and creates understanding for how to capture the opportunities for target marketing, given by resent technical development and improvement.</p><p>Customers often perceive marketing on the internet as annoying, embarrassing, repetitive and sometimes even noisy. Companies have problems to focus their marketing efforts towards the areas which give most value for the marketing investments. The conflict between companies pushing the marketing messages to their customers, who are trying to avoid them, a growing mistrust is feed.</p><p>Well established businesses are challenged by new companies cutting in between the content providers and their customers. A new business model using the <em>Long Tail</em> phenomena is shaking the old media houses’ business position.</p><p>Smartphones and netbooks are merging into mobile devices, which release a number of opportunities for target marketing. This study states that mobile devices are personalized and as a consequence, open for the possibility of target marketing towards individuals. However, there are identified obstacles to overcome. One challenge lies in the balance between marketing benefits and preventing violation of the customers’ personal integrity.</p><p>From literature and case studies, light is brought to the state of practice of rules and regulations, old media houses <em>Schibsted</em> and <em>Aftonbladet</em>, search engine provider as <em>Google</em> and a marketing agency, <em>Mobiento Mobile Marketing</em>. </p><p>Trends and best practices stick out as more important in order for a company to become a successful target marketing actor. A “<em>target marketing house concept</em>” points out four significant areas for companies to benefit from the power of target marketing in mobile devices.</p><p>Trough out of this study, protection of the personal integrity and personal data has been pointed out as a key factor for a mutual and trustful customer relationship. This is considered to be as a precondition, both for behaviour segmentation and for a joint rewarding customer dialogue.</p>

The right to personal data is compared with the right to land. The concept of rights may be regarded as bundles of rights of which the right to use of scarce resources, the right to exclude and the right transfer rights are the most important ones. The development of Information Technology has reduced considerably the cost of using personal data leadingto an increased use of the data in the context of direct marketing by different firms. However, the use and processing of personal data may cause externalities, both positive and negative ones, on the individual to whom the data relates. This situation can be analysed with the Coase Theorem, where the transaction costs have important function. In a state of zero transaction costs the parties, firms and individuals, can make agreements of an optimal use of the personal data, independently of the assignments of rights to the personal data. Such agreements internalise further the externalities. However, in the real life the transaction costs are high meaning that the assignments of rights are most significant leading to that the externalities remain. To pass by the problem of transaction costs and externalities, zoning procedure with transference of rights can be used. The background of bundles of right to personal data together with the Coase Theorem and zoning procedure are applied to the Directive 95 /46/EC adopted by the European Union regarding the processing of personal data and the protection of privacy. This Directive may however be interpreted in different ways leading to that the assignment of rights and level of direct marketing is different between Member States.

Some scholars argue that the principle of voluntary informed consent is rooted in the Western ethos of liberal individualism; that it would be difficult to implement this requirement in societies where the norms of decision-making emphasize collective rather than individual decision-making (for example, Sub-Saharan Africa); that it would amount to “cultural imperialism” to seek to implement the principle of voluntary informed consent in non-Western societies. This thesis rejects this skepticism about the possibility of implementing the informed consent requirement in non-Western environments and argues that applying the principle of voluntary informed consent in human subjects’ research in Sub-Saharan African communal culture could serve as an effective measure to protect vulnerable subjects from possible abuses or exploitations. The thesis proposes the “multi-step” approach to informed consent as the best approach to the implementation of the principle in the African communal setting. The thesis argues that the importance of the “multi-step” approach lies in the fact that it is one that is sensitive to local culture and customs. On the question of whether the principle of voluntary informed consent should be made compulsory in research, the thesis answers that we have no choice in the matter.

<p>There is a growing interplay of competing realities facing the international community in the general areas of innovation, technological advancement and overall economic development. The highly industrialised wealthy nations, largely located on the Northern hemisphere are on the one hand undoubtedly at the forefront in global research, technology and infrastructure development. The developing and least developed countries on the other hand are mostly situated on the Southern hemisphere. They are not as wealthy or technologically advanced as their&nbsp / Northern counterparts, but are naturally endowed with unique variations of plant, animal and micro-organism species occurring in natural ecosystems, as well as the traditional knowledge on&nbsp / how to use these unique species. This knowledge has been adjudged to be responsible for the sustainable maintenance of the earth&rsquo / s biodiversity. Increasing exploitation of biodiversity,&nbsp / spurred on by the competing realities identified above, has left the earth in a present state of alarm with respect to the uncontrolled loss of biodiversity. The traditional knowledge of local&nbsp / peoples has significantly offered leads to research institutes from the North in developing major advancements in drugs, cosmetics and agriculture. Little or no compensation has however been seen to go back to the indigenous&nbsp / communities and countries that provide resources, and indicate various possibilities through their traditional knowledge to the use of such resources. Efforts by some biodiversity rich countries to&nbsp / ddress this trend through legislation developed in accordance with the principles of the Convention on Biological Diversity have been frustrated due to the inability to enforce their domestic laws outside their borders. Theft of genetic resources and its associated traditional knowledge&nbsp / from such countries has therefore remained a major challenge. Against this backdrop, and on the&nbsp / insistence of biodiversity-rich developing countries, an international regime on access and benefit sharing was negotiated and its final text adopted in 2010. This international regime is as&nbsp / contained in the Nagoya Protocol. This research sets out to examine whether the Nagoya Protocol offers a final solution to the protection of traditional knowledge associated with biodiversity in&nbsp / biodiverse countries. It further examines the importance of domestic legislation in achieving the objectives of the Protocol. The research has been tailored to African biodiverse countries, and&nbsp / seeks these answers within the context of Africa.<br /> &nbsp / </p>

Family is the foundation society. Women are the backbone of families even in fundamental patriarchal society like Malaysia. However, Malaysia’s system of religious accommodation results in different rights available to individuals based on the states diverse religious affiliation. Contemporary family issues are inadequately addressed in current Malaysian Family Law: one for the Muslims and one for the non-Muslims. Most cases highlighted inconsistencies when conversion to Islam affected the rights of women during breakdown of marriage. In permitting a path to accommodate diversity, and to reach a new engagement between the civil and the Shariah courts, it is necessary to appreciate Malaysia’s history, sentiment, constraints and strengths. This paper proposes that not only Malaysia has adequate strengths to provide a strong platform to address the conflict, but possesses the mechanisms to create a dynamic set of joint governance of Family Laws to enhance religious accommodation.

Family is the foundation society. Women are the backbone of families even in fundamental patriarchal society like Malaysia. However, Malaysia’s system of religious accommodation results in different rights available to individuals based on the states diverse religious affiliation. Contemporary family issues are inadequately addressed in current Malaysian Family Law: one for the Muslims and one for the non-Muslims. Most cases highlighted inconsistencies when conversion to Islam affected the rights of women during breakdown of marriage. In permitting a path to accommodate diversity, and to reach a new engagement between the civil and the Shariah courts, it is necessary to appreciate Malaysia’s history, sentiment, constraints and strengths. This paper proposes that not only Malaysia has adequate strengths to provide a strong platform to address the conflict, but possesses the mechanisms to create a dynamic set of joint governance of Family Laws to enhance religious accommodation.

University of Macau / Faculty of Law