O presente trabalho visa analisar por que até hoje o Imposto sobre Grandes Fortunas não foi implementado no Brasil. Para a consecução desse objetivo, o estudo apresenta a situação da desigualdade no mundo e no país, através de apontamentos realizados pelo economista Thomas Piketty em sua obra “O Capital no Século XXI”, bem como de dados contidos em relatórios da distribuição da riqueza mundial; demarca os conceitos teóricos relativos à tributação, especialmente à justiça fiscal e à progressividade, apresentando a seguir a teoria da tributação equitativa; relata experiências internacionais relacionadas à tributação sobre a riqueza com destaque para os casos da Espanha e da França, mostrando em seguida dados referentes à tributação brasileira, em especial a distribuição da carga tributária do país e a alta participação dos tributos indiretos no total arrecadado, além da baixa participação dos tributos patrimoniais; e apresenta um breve histórico do Imposto sobre Grandes Fortunas no Brasil e os principais projetos de lei para sua regulamentação, analisando as questões que permeiam as discussões sobre o tributo, com o intuito de identificar as causas de sua não instituição até os dias atuais. A conclusão do trabalho aponta que a causa principal é de natureza política, pois os parlamentares e indivíduos com influência nas decisões do Congresso Nacional, ao aprovarem a implementação do imposto, criariam sobre si mesmos uma nova imposição tributária. Ademais, o temor de que ocorra fuga de capitais e redução da poupança interna, além da possível arrecadação baixa constituem causas secundárias para a não regulamentação do tributo. / The present work aims to analyze why until nowadays the Wealth Tax was not implemented in Brazil. In order to achieve this objective, the study presents the situation of inequality in the world and in the country through notes made by the economist Thomas Piketty in his work "Capital in the Twenty-First Century", as well as data contained in reports on the distribution of world wealth; demarcates the theoretical concepts related to taxation, especially fiscal justice and progressivity, and presents the theory of equitable taxation; reports on international experiences related to wealth taxation with emphasis in the cases of Spain and France, showing next data on Brazilian taxation, in particular the distribution of the country's tax burden and the high participation of indirect taxes in the total collected, besides of the low participation of the patrimonial taxes; and presents a brief history of the Wealth Tax in Brazil and the main bills for its regulation, analyzing the issues that permeate the discussions about the tax, in order to identify the causes of its non-institution to the present day. The conclusion of the study indicates that the main cause is political in nature, since the parliamentarians and individuals with influence in the decisions of the National Congress, when approving the implementation of the tax, would create upon themselves a new tax imposition. In addition, the concern of capital flight and reduction of domestic savings, besides the possible low collection, are secondary causes for the non-regulation of the tribute.

The Commercial Court in London is frequently dealing with applications for a freezing injunction. The vast majority of academic literature and court decisions directly or indirectly adopt the view that freezing injunctions have stood the test of time and are so frequently granted in commercial litigation that there is no need for any serious concern about their scope, let alone the need to identify and question the legitimacy of the justifications for their existence. Contrary to the traditional view, this thesis has identified equipage equality as the primary function of freezing injunctions. This recognition that freezing injunctions seek to establish a level-playing field in litigation has led the author to conclude that the current scope of the relief is excessively claimant-friendly and involves illegitimate interference with the sovereignty of foreign states. Taking into account the tactical reasons for seeking a freezing injunction, the author challenges the current interpretation of the substantive preconditions for granting the relief. Their current interpretation does not strike a fair balance between the interests of the parties. The author argues that these concerns are exacerbated by the current international scope of freezing injunctions due to the insufficient regard for the principles of public international law. The encroachment on the jurisdiction of foreign states undermines equipage equality by enabling claimants to make multiple applications for interim relief in respect of the same assets. In the light of the above, the author has sought to make a range of proposals to restrict the scope of freezing injunctions with the aim of bringing the relief in line with equipage equality.

The concept of legitimate expectations plays a significant role in international investment law. Although it is only in the past roughly fifteen years that the concept has come to the spotlight, its importance and utilization is on the rise. Generally speaking, the concept of legitimate expectations, under certain conditions, allows a foreign investor to claim compensation in situations where the conduct of a host State creates a legitimate and reasonable expectation that the investor may rely on such conduct, and consequently the host State fails to fulfill those expectations, causing damages to the investor. However, the concept of protection of legitimate expectations has stirred up debates as to the legitimacy of its use in investment law and raised concerns due to its imprecise boundaries and excessively extensive interpretation. Accordingly, it is the goal of this thesis to either confirm or refute two main propositions. The first proposition suggests that the principle of protection of legitimate expectations is an established principle of investment law with traceable origins in both domestic law and general international law. The examination of the first proposition addresses theoretical roots of the concept of legitimate expectations justifying its application in investment law together...

(English) Often evoked by investors before arbitral tribunals and at the same time causing controversy and uncertainty with regard to its contents. Fair and equitable treatment standard of protection (FET) suffers from its vague formulation in bilateral investment treaties but simultaneously this characteristic enables it to fulfil the function of filling gaps left by other standards of protection. This results in a fact that uniform understanding of the standard seems impossible to achieve. Inherent dispute on whether FET amounts only to minimum standard of treatment under customary international law or is rather an autonomous standard is also embodied in various wordings of FET clauses present in the treaties. Unless specific link to minimum standard is made, almost all methods of legal interpretation prove that FET is an autonomous concept. Enumeration of sub-elements of FET in clauses will also not achieve certainty mainly because of disputes on contents of some of these sub-elements. Effort to shed more light on the contents of the standard is achieved by evaluation of values of rule of law as well as requirements of morality and legality (necessary for functioning of every legal system) presented by legal philosopher Lon Fuller. A set of universally accepted principles is extracted from these...

abstract: Traditional healthcare narratives have set the stage for the care of the population with Severe Mental Illness (P-SMI). Thus far, two prevailing health strategies anchor services for mental illnesses, acute psychiatric care, and mental health, psychosocial rehabilitation. Between these, care transitions mediate PSMI’s needs and their movements from the hospital to the community and home. However, as individuals with Severe Mental Illness (i-SMI’s) leave the hospital, time is short with little opportunity to make known authentic narratives born out of self-evidence. After transitional care, maintenance treatment re-centers these individuals back into a playbook with operatives of pathology and disability and inconsistencies with the narratives on recovery and rehabilitation. This project sought to hear i-SMI’s stories and propose how their experience can be used to create a new “counter” story of transition that empowers these individuals through a better understanding of their “space”: conceptualized here, as all that surrounds them and is dynamic and responsive to their interactions and needs. Underpinning this inquiry is a post-modernist conversation that converges on the critical perspectives in the theory of architecture, philosophy of mind, cognitive science, and the aesthetic practice of psychiatric nursing in the context of transitional care. A qualitative paradigm of narrative repair guides an ethical appraisal, “deprivation of opportunity,” and “infiltrated consciousness,” regarding relational power dynamics that are at work in healthcare master narratives. Narrative findings of this study reveal that identity and agency come together in a personal space of safety born out of a core sense of self, belonging, and control. Space emerges within the self-narrative as physical sensibilities in the constructs of agency and safety, and as with emotional responses, metaphor and meaning can repair personal transitions. The counterstory derived from the narrative findings reveals: Equitable relational dynamics attune social space, the physical environment, and meaning, as a response to the dismissiveness and overcontrolling health professional power. Thus, the journey toward narrative repair from the perspective of i-SMI’s uncovers a deeper counternarrative, Ecosystem of Space: the manifestation of a personal architecture for healing, making a systematic organic-space-experience for the core sense of self to transition and flourish. / Dissertation/Thesis / Doctoral Dissertation Nursing and Healthcare Innovation 2020

This knowledge overview examines research regarding teaching and grading within the subjectphysical education for lower secondary school and upper secondary school. The essay isrestricted to a gender perspective in order to examine whether there is any impact on teachingand grading related to gender. The following questions served as a base for the knowledgeoverview: How does gender affect physical education? How well is the national syllabus followed by teachers inphysical education? The selection method has been a systematic research summary, with theadded criteria that the work must be peer-reviewed to ensure that the searches contain relevantresearch to answer the problem statement. The databases EBSCO ERC and EBSCO ERICwere the primary search engines that were used to find research articles. Through the use ofthese search engines, a further selection was made in order to find the most relevant researcharticles for this essay. In the results section of this essay, the research articles and their contentsare presented. Furthermore, the articles are discussed and connected to the problemstatements. The results of the work show that there are clear shortcomings in the syllabus insports and health, for example that teachers find it difficult to convey the syllabus' message tostudents. The knowledge overview also shows that boys take up more space in sports andhealth, which has negative consequences for girls.

No description available.

We show that equitable partitions, which are generalizations of graph symmetries, and Fourier transforms are fundamentally related. For a partition of a graph's vertices we define a Fourier similarity transform of the graph's adjacency matrix built from the matrices used to carryout discrete Fourier transformations. We show that the matrix (graph) decomposes into a number of smaller matrices (graphs) under this transformation if and only if the partition is an equitable partition. To extend this result to directed graphs we define two new types of equitable partitions, equitable receiving and equitable transmitting partitions, and show that if a partition of a directed graph is both, then the graph's adjacency matrix will similarly decomposes under this transformation. Since the transformation we use is a similarity transform the collective eigenvalues of the resulting matrices (graphs) is the same as the eigenvalues of the original untransformed matrix (graph).

It is well known that Universal cycles (U-cycles) of k-letter words on an n-letter alphabet exist for all k and n. In this paper, we prove that Universal cycles exist for several restricted classes of words, including non-bijections, "equitable" words (under suitable restrictions), ranked permutations, and "passwords". In each case, proving the connectedness of the underlying de Bruijn digraph is a non-trivial step.

No description available.