Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2018-12-05T11:47:53Z No. of bitstreams: 1 Michelle Camini Mickelberg.pdf: 1458856 bytes, checksum: 95337ba92fbee6a0bab8e23ff718cc3f (MD5) / Made available in DSpace on 2018-12-05T11:47:53Z (GMT). No. of bitstreams: 1 Michelle Camini Mickelberg.pdf: 1458856 bytes, checksum: 95337ba92fbee6a0bab8e23ff718cc3f (MD5) Previous issue date: 2018-10-26 / The research investigates whether the application of the transaction in tax law, understood as one of the possible outcomes of the consensual methods of dispute resolution, is compatible with the Brazilian judicial system and, in case it is, what are the limits imposed by the legal system to its federal regulation. This work starts with the assumption that language is constitutive of reality and seeks to identify what are the possible meanings of the word transaction; starting from the characteristics of the out-of-court methods of dispute resolution and the civil transaction, as well as from the analysis of the rule described in article 171 of the National Tax Code (CTN), a definition of the tax transaction concept is built. In face of the definition of this institute, this work studies the elements of the rule to be introduced by the Federal Legislative Power, as well as its compatibility with article 3rd of the CTN, with the constitutional norms that rule the national tax system and with the public interest. This work also analyzes the possibility of a legal claim on the transaction and the legal consequences resulting from possible flaws in the agreement between the State and the individual. Closing the research, this work investigates the cost-benefit in the insertion of a federal law regulating the tax transaction, taking into consideration the incentives generated on taxpayers for such legislative choice, the economic benefits reaped by the Fiscal Authority in the adoption of this institute and whether the perspective of an agreement with the State could increase tax evasion and corruption. Finally, the previous experiences of tax transaction in states and local legislations is analyzed considering the resulting conclusions of the present study / A pesquisa investiga se a admissão da transação, entendida como um dos resultados possíveis da autocomposição, em matéria tributária, é compatível com o sistema jurídico pátrio e, em caso afirmativo, os limites impostos pelo ordenamento para uma regulamentação do instituto em âmbito federal. Para tanto, parte-se da premissa que a linguagem é constitutiva da realidade e busca-se identificar as acepções de sentido do termo transação; a partir das características dos meios alternativos de solução de conflitos e da transação civil, bem como da análise da norma de competência prevista no artigo 171 do Código Tributário Nacional (CTN), constrói-se uma definição do conceito de transação tributária. À luz da definição do instituto, estudam-se os elementos da norma a ser introduzida pelo Poder Legislativo Federal, bem como a sua compatibilidade com o artigo 3º do CTN, com as normas constitucionais que regem o sistema tributário nacional e com a indisponibilidade do interesse público. O trabalho analisa, ainda, a possibilidade de rediscussão judicial dos termos da transação e as consequências jurídicas decorrentes de possíveis vícios no acordo entabulado entre o Poder Público e o particular. Encerrando a pesquisa, investiga-se o custo-benefício na edição de lei federal regulamentando a transação tributária, levando-se em consideração os incentivos gerados nos contribuintes por tal escolha legislativa, as vantagens econômicas para o Fisco na adoção do instituto e se a perspectiva de acordo com o Estado incrementaria a evasão fiscal e a corrupção. Por fim, expõe-se a experiência da transação tributária em outros entes da federação, confrontando-se as respectivas legislações com as conclusões resultantes do presente estudo

The aim of the study was to illustrate how evidence-based praxis is implemented in the police agencies activities with crime prevention work. We asked two questions: a) What actions does the Swedish Police authority take when implementing evidence-based praxis in its operations? and b) What opportunities contra difficulties do the managers, community police officers and teachers at the police institute see with evidence-based praxis? This was investigated through qualitative interviews in order to capture the participants personal opinions and experiences about the subject. Evidence-based policies are practiced through the crime-prevention work that takes place through local cooperations. The role of community police officers constitutes an important strategic role as being cosmopolitan, which ensures that communication between the police and society works, which in turn forms the basis for the crime-prevention work. The result also shows that the police cannot take care of law enforcement on their own initiative; responsibility also rests on individuals, groups and other organizations. We see patterns of a majorly positive attitude within the police, which contradicts previous research. There are not enough evidence-based methods within all working fields of the police, which has emerged as an important factor in order to implement evidence-based praxis. Whilst the police may be positive towards evidence-based methods, they can not solely rely on them. The resources are too lacking in order for the evidence-based praxis to also permeate the police authority's work. In order for the police authority's work to be carried out by evidence-based methods, community police officers need to have a higher status internally. They also need a mandate in the form of being able to make decisions about operative resources. The main contribution of the study´s is that evidence-based praxis needs to be strategically implemented, and the key people who work primarily with evidence-based praxis needs a higher status within the organization.

L’effectivité de l’accès aux instances de l’asile dépend de la réunion de plusieurs facteurs qui ne viennent pas uniquement du droit national. La condition sine qua non de l’effectivité d’un tel accès est une réception harmonieuse par les différents Etats, des garanties procédurales indispensables à celui-ci et définies au niveau européen, ce qui suppose toutefois une relation équilibrée entre le droit conventionnel et le droit de l’Union, construite dans un esprit de dialogue. Dans l’établissement de ce dialogue, le législateur de l’Union, tout comme la Cour européenne des droits de l’Homme et la Cour de justice de l’Union européenne jouent un rôle primordial, et si ce dialogue s’avérait dissonant, le droit national pourrait encore corriger les insuffisances ainsi constatées. Certes, à cette fin, il est nécessaire d’établir un dialogue également au niveau national, et ce, non seulement avec les instances européennes mais aussi à l’intérieur de l’Etat entre les autorités administratives et juridictionnelles. In fine, l’effectivité de cet accès est tout autant indispensable dans une dimension transfrontalière afin de rapprocher davantage les législations nationales et de proposer une solution européenne aux problèmes structuraux et systémiques caractérisant cet accès. / The effectiveness of access to asylum bodies depends on a combination of several factors which are not derived solely from national law. The sine qua non of the effectiveness of such access is a harmonious reception by the various Member States of the procedural guarantees essential to it and defined at European level, which presupposes, however, a balanced relationship between ECHR law and Union law built in a spirit of dialogue. In establishing this dialogue, the EU legislator, like the European Court of Human Rights and the Court of Justice of the European Union, plays an essential role, and if this dialogue were to prove dissonant, national law could still correct any shortcomings thus noted. To this end, it is certainly necessary to establish a dialogue also at national level, not only with the EU legislator and the European courts but also between the administrative and judicial authorities at State level. Ultimately, the effectiveness of this access is also essential in a cross-border dimension in order to further approximate national legislation and to propose a European solution to the structural and systemic problems characterizing this access.

Tha aim of my thesis {\clqq}Programmes of support for small and medium-sized enterprises and their application in a chosen company{\crqq} was to analyse subsidy opportunities for small and medium sized enterprises. The theoretical part of the thesis is focused on explanation of all concepts of these enterprises and the practical part summarises possibilities of subsidy acquisition. The main sources of subsidies in the chosen enterprise were Operation Programme Enterprise and Innovation and Programme for Countryside Development. In the next section of the practical part I analysed a project of Josef Pavelec {--} Dřevovýroba company {--} and its situation with and without a subsidy.

nÃo hà / The drought causes harmful effects to the regional development of the Brazilian Northeast, mainly in semi-arid of Cearà State. In this context, the crop-insurance is an important public policy intended to mitigate the negative impacts of drought on the primary economy of the region. It provides financial assistance to the small farming families affected. Starting from this premise, this study analyzes - graphical, statistical and econometric - the effectivity of crop-insurance in the Cearà State, through the study of the relation between the contributions made by municipalities to their farmers and their respective annual grain yields, considered the triennium 2009-2011. The methodology will include quantitative data analysis and exploratory research from the bibliography correlated. It was found traces of non-effectivity in the implementation of crop- insurance for the period with mismatch between the pair studied (crop insurance contributions and variation in grain production). It is proposed to give knowledge to the municipal authorities competent to promote improvements in the allocation of resources in favor of the statement, thereby ensuring the character of public policy isonomic crop-insurance, subject to the performance of the Municipal Court, which is responsible for assigning constitutional evaluate of government programs. / A seca ocasiona efeitos nocivos ao desenvolvimento regional do Nordeste brasileiro, principalmente no semiÃrido cearense. Nesse contexto, o seguro-safra se insere como importante polÃtica pÃblica destinada a atenuar os impactos negativos das estiagens sobre a economia primÃria da regiÃo, na medida em que fornece assistÃncia financeira Ãs pequenas famÃlias de agricultores afetadas. Partindo dessa premissa, este trabalho analisa â grÃfica, estatÃstica e econometricamente â a efetividade do seguro-safra no estado do Cearà por meio do estudo da relaÃÃo existente entre os aportes efetuados pelos MunicÃpios a seus agricultores e as respectivas produÃÃes de grÃos anuais das municipalidades, considerado o triÃnio 2009-2011. A metodologia abrangerà anÃlise de dados quantitativos, com pesquisa exploratÃria junto à bibliografia correlacionada. Constatou-se haver indÃcios de nÃo-efetividade na execuÃÃo do seguro-safra para o perÃodo analisado, com descompasso entre o binÃmio estudado (aportes do seguro-safra e produÃÃo de grÃos), para o que se propÃs dar conhecimento do aqui concluÃdo Ãs autoridades municipais competentes, a fim de que promovam melhorias na execuÃÃo da polÃtica pÃblica em menÃÃo, garantindo dessa forma o carÃter isonÃmico da aÃÃo governamental, sem prejuÃzo da atuaÃÃo do Tribunal de Contas dos MunicÃpios, ao qual compete a atribuiÃÃo constitucional de avaliar programas de governo.

The thesis "Product placement in TV production" focuses on a specific type of marketing communication named product placement, particularly in the Czech TV broadcasting. The main aim of this thesis is to explore product placement and its particularities in TV production, with the focus on the Czech television broadcasting. Furthermore the next goals are to describe the whole proces of product placement realisation and to find out whether people know or do not know what a term product placement is and its legal background in the Czech Republic and how they perceive product placement in the Czech broadcasting.

Progress in development of modern LEDs, their long lifetime and high luminous efficacy predetermine them for usage in lighting systems. This master's thesis examines possibilities of application of LEDs in luminaires, parameters of diodes and problems, which can appear in construction of luminaire with LED lighting source. In the practical part of this thesis a luminaire is designed, capable of illuminating traffic signs, vertical surfaces, billboards and fasades. By standards required parameters of a lighting system and adaptability of application must be considered in complex predesign. Simulations of lighting scene, created in special computer software, measurements of optical point’s parameters and construction of real luminaire model using high quality CREE LEDs, are included in analysis of the problem. Parameters of the luminaire were proved by measurements of product’s attributes at light laboratory. There are also some suggestions for improvement and further development of the product.

In this master´s thesis I deal most with methods of economical effectivity of investments in electricity distribution and transmition from suppliers to final customers and also with methodology of economical investment effectivity in company E.ON. This proposal of evaluation methodology determines net present value, internal rate of return, and return period of a particular investment project. These surveyed values are determined from yearly net Cash Flow (CF) or from cumulated net CF. I have chosen program Microsoft Office Excel 2003 for its relatively easy input of parameters, simple assemble of calculation algorithm and also for convenient way of calculation results presentation.

The master thesis deals with analysis and assessment of information system for high school using selected methods. Introduces proposal of solution with regard to security, reliability, functionality and financial aspects of the system. Final proposal should lead to improvement of ICT state in the analyzed institution.

Abstract The diploma thesis is divided into five main parts. First part deals with wood as a firing in term of its composition, emissions of carbon dioxide and its properties. The second part describes the calculation of a stove fire, especially stoichiometry of firing, temperature of uncooled flame and area of combustion chamber. The third part focuses on the proposal for a stove fire in connection with comparative criteria of the fireplace, shape of the combustion chamber and the tertiary air jet. The fifth part describes a manufacturing of the stove fire in the work-room at VUT Brno. The major part of the diploma work pays attention to the measuring of stove fire parameters for the effectivity calculation, measuring section of combustion gas and measurement evaluation with stove fire constructional modifications