Published Article / Modern philosophy left us with an unbridgeable divide between factual reality and the domain of values (normativity). This article first of all analyze modal norms, such as the principle of avoiding what is legally excessive. There are distinct but mutually cohering kinds of laws. The distinction between modal laws / norms and type laws / norms required an example from the domain of human society - John Locke and Adam Smith, whose ideas in practice gave birth to trade unionism and labour parties. The idea of an "invisible hand" (manifest in the "free market") operates with exact (natural) laws, such as supply and demand. When modal norms are distinguished from type norms it becomes clear that states and a business enterprises can act uneconomically by wasting their money although they ought to function in a way that is guided by economic considerations of frugality. As an example the well-known natural law of energy-conservation is explained as the embodiment of an analogical link between the physical aspect and the kinematic aspect which should rather be designated as the law of energy-constancy. Finally the problem of normativity is related to the coherence between the logical-analytical aspect and its coherence with the aspects of number and space - focused on the principle of the excluded middle and its implications for diverging schools of thought within twentieth century mathematics. The last subsection concludes with reference to the norms guiding technological developments and with an assessment of the meaning of technology.

This thesis expansively and inclusively puts forth the imaginings, research, processes and experiences behind my two thesis exhibitions, "Journeys into the unknown: a series of science architecture tasks and events, space-bound explorations and far-travels, discoveries and misses (near and far), imaginative space-gazing and related investigations, observations, orbits, and other repetitious monitoring tasks" and "Timed travel: asystematic accounts of regular and geometrical timekeeping, orbital flight, repetitive rotations and other journeys into actual time and slow space." It begins with an abstract interpretation of the dial: a tool not limited to scientific measurement but, instead, a gauge of an object’s overall position and general status. Equal parts scientific information, abstracted and fictionalized instruments and facts, and the personal experiences which provided these concrete informational elements with psychological and metaphorical meaning, this document is as much a record of time as it is an elucidation of my artistic practice and methodology.

Evitar que o tempo atue como agente de corrosão de diretos durante o longo período de pendência do processo deve ser uma verdadeira obsessão do processualista moderno, consciencioso da finalidade e da existência da ciência processual que constitui o seu objeto de estudo. A visão teleológica do processo como instrumento de realização do direito material deve estar presente na interpretação de todas as regras processuais, sempre tendo em mente o sábio conselho de Chesterton, para quem o homem pode enxergar mais longe se subir aos ombros dos que vieram antes. Romper com velhos dogmas para proporcionar resposta aos novos problemas é fazer com que o direito processual seja dinâmico, conferindo-lhe a capacidade de superar crises de efetividade. A alteração dos fatos durante a longa travessia que é o processo constitui o objeto deste estudo, sobretudo no que se refere aos impactos sobre importantes figuras e institutos processuais como a causa de pedir, a estabilização da demanda, a rigidez do sistema preclusivo, a inércia da jurisdição e a interpretação destes, plasmada nos princípios constitucionais do contraditório e da duração razoável do processo, que integram o conceito amplo do devido processo legal. Para alcançar tais propósitos, esta dissertação está estruturada em cinco partes. O acesso à ordem jurídica justa é o tema inicial e o primeiro capítulo é destinado ao seu estudo. Acesso à justiça não se confunde com estar em juízo. O seu real significado está relacionado com a realização da promessa constitucional de entrega da tutela jurisdicional a quem efetivamente tem direito a ela, sempre lembrando que ela deve ser justa, igualitária e tempestiva. O capitulo dois, núcleo da abordagem teórica do objeto deste estudo, centra-se na identificação da demanda e de seus elementos objetivos, em que se busca demonstrar a existência de uma pluralidade de possibilidades para a investigação do mesmo problema. A concepção alemã do objeto do processo (ou objeto litigioso) enfoca o problema de modo absolutamente distinto daquele concebido pelo direito italiano (teoria dos três eadem). O tempero dado pelas teorias da substanciação e individualização para identificação do núcleo resistente da causa de pedir demonstram a necessidade da análise dos elementos que compõem a demanda, em atenção ao direito material que se busca fazer valer em juízo. Os direitos autodeterminados e heterodeterminados reclamam a utilização de métodos distintos para identificação da causa petendi, demonstrando que esta figura jurídica goza de certa elasticidade. O capítulo três desenvolve a conceituação do fato superveniente e do fato de conhecimento superveniente, bem como o impacto distinto destes na esfera jurídica do autor e do réu, analisando o último momento do procedimento em que é praticamente possível introduzir o fato novo e, sobretudo, o real alcance do art. 462 do Código de Processo Civil. A interpretação deste dispositivo processual revela um poderoso alcance de notável utilidade para aperfeiçoamento do processo como método estatal de solução de controvérsias. O quarto capítulo problematiza os limites da modificação da causa de pedir no curso do processo, com a superação do dogma da estabilização da demanda. A não-incidência ou não-aplicação de regras processuais meramente formais para dar efetividade aos princípios constitucionais informadores do devido processo legal é a pedra de toque para a conclusão a que se chega ao fim do trabalho. O capítulo cinco, conclusivo do percurso analítico empreendido, apresenta o estágio de compreensão do objeto alcançado neste estudo. Garantido o contraditório e a ampla defesa, deve ser prestigiado o princípio constitucional da duração razoável do processo, cuja correta interpretação é dele extrair uma garantia de resolução integral da crise de direito material com o menor grau de perturbação social possível, ou seja, com o menor dispêndio de energia e tempo, o que implica reconhecer a possibilidade de modificação da causa petendi. / Avoiding time to act as a corrosion agent of rights during the long period of a pending case must be a true obsession for the modern expert in civil procedure, conscious of the purpose and existence of procedural science that constitutes its object of study. The teleological vision of the judicial process as an instrument of realization of substantive law shall be present in the interpretation of all procedural rules, always keeping Chestertons wise advice in mind, to whom a man can see further if he climbs on the shoulders of those who came before. Breaking with old dogmas to provide solutions to new problems is to make procedural law dynamic, giving it the capability to overcome crises of effectiveness. The change of events during the long journey of the case is the object of this study, particularly with regard to the impacts on important procedural figures and institutions such as cause of action, stabilization of claim, rigidity of the preclusive system, inertia of jurisdiction and its interpretation, present in the constitutional principles of adversary system and reasonable time of proceedings, which form the broad concept of due process of law. To achieve such aims, this dissertation is structured in five parts. The access to the fair legal system is the opening theme and the first chapter focuses on its study. Access to justice should not be confused with being at court. Its real meaning is related to the implementation of the constitutional promise of delivery of legal protection to those who are actually entitled to it, always remembering that it must be fair, equitable and timely. The second chapter, the core of the theoretical object of this study, focuses on the identification of the litigation and its objective elements and seeks to demonstrate the existence of a plurality of possibilities for the investigation of the same problem. The German conception of the subject matter (or litigious matter) analyzes the 194 problem in a completely different manner from that designed by the Italian Law (theory of the three eadem). The effect given by the theories of substantiation and individualization for the identification of the resistant core of the cause of action demonstrate the necessity of analyzing the elements of claim, in response to the substantive law that seeks to be enforced in court. The self-determined and heterodetermined rights claim the use of different methods to identify the causa petendi demostrating that this legal concept hás certain elasticity. The third chapter develops the concept of supervening fact and supervening knowledge of the fact as well as their different impact on the legal sphere of the plaintiff and the defendant; the last moment of the proceedings that permits the introduction of the new fact is analyzed and, especially, the actual scope of article 462 of the Code of Civil Procedure. The interpretation of this procedural provision reveals a remarkable range of powerful utility for improving the legal process as a state method of settlement. The fourth chapter discusses the limits to change the cause of action during the course of action overcoming the dogma of the stabilization of claim. The nonlevy or non-application of purely formal procedural rules to give effect to the constitutional principles which inform the due process of law is the cornerstone of the conclusion reached at the end of the work. The fifth chapter concludes the undertaken analytical path and presents the understanding stage of the object of this study. Being the adversary system and full defense guaranteed, the constitutional principle of reasonable time of proceedings must be considered. Its correct interpretation is to acquire a guarantee of full resolution of the crisis of substantive law with the lowest degree of social disruption as possible, i.e., the lowest expenditure of energy and time, which means recognizing the possibility of changing the causa petendi.

Em meio à infinidade de tipologias de museus e teorias acerca do potencial educacional dessas instituições, essa pesquisa pretende destacar o primeiro projeto museológico do museu Casa Guilherme de Almeida, museu biográfico e literário de São Paulo, de autoria de Waldisa Rússio Camargo Guarnieri. Orientada pela produção teórica de Waldisa e pelo campo de estudo da Museologia, a pesquisa visa construir o diálogo entre a Arte/Educação e as proposições da Museologia, para ampliar as referências sobre a ação educativa em museus-casa. Indicando como a Abordagem Triangular do Ensino da Arte formulada por Ana Mae Barbosa é teoria essencial para aplicação das propostas da Museologia no cotidiano das visitas do público nessas instituições. / Among the great number of museums typologies and theories about the educational potential of these institutions, this research aims to highlight the first museological project of the House Museum Guilherme de Almeida, which was developed by Waldisa Rússio Camargo Guarnieri, to this biographical and literary museum located in São Paulo Following Guarnieri\'s theoretical production and the studies in the field of Museology, this research focuses on building a dialogue between Art/Education and the propositions of Museology, aiming to expand the references about the educational action in house museums. The research finally indicating how the Triangular Approach to Art Education, formulated by Ana Mae Barbosa, is essential theory to the application of the museological proposals in these institutions daily public visiting routine.

Bakgrund: Revisorsyrket bygger till stor del på förtroende, dels från klienter (bolag) men också från bolagens intressenter till de finansiella rapporterna. Det handlar också om att revisorn ska granska bolagens räkenskaper på ett oberoende sätt, där det till viss del handlar om att ge rådgivning. I takt med att revisorsyrket automatiserats, visar forskning på att rådgivningen börjar ta mer plats.  Förtroendet bygger på att revisorn är oberoende, och tidigare forskning pekar på att revisorns utförande av rådgivning påverkar deras oberoendeställning negativt. Det finns även forskning som understryker positiva aspekter med att revisorn utför rådgivning. Med anledning av det finns det en pågående debatt om revisorns dubbla roller som rådgivare och oberoende granskare. Problemformulering: Hur upplever revisorer att deras förtroende- och oberoendeställning påverkas av att de utför rådgivning? Syfte: Undersöka revisorers upplevelser om hur deras förtroende- och oberoendeställning påverkas av att utföra rådgivning. Anledningen till det är för att få bättre insikt ur revisorernas perspektiv, eftersom flera tidigare studier har varit väldigt kritiska i frågan. Metod: En kvalitativ undersökningsmetod använts. Datainsamlingen har skett genom semistrukturerade intervjuer med åtta stycken auktoriserade revisorer. Urvalet av de auktoriserade revisorerna var strategiskt då de valdes med anledning av deras specifika befattning. Resultat och slutsats: Studien visar på att revisorerna upplever att förtroende från intressenter påverkas negativt av att utföra rådgivning, då de ansåg att förtroendet från dem är förenat med en ren revision. Revisorerna upplevde vidare att rådgivningen istället har en positiv inverkan på deras förtroende från klienterna. Anledningen är för att de ansåg att rådgivningen bygger upp en relation till klienten, och därmed också ett förtroende. Gällande revisorns faktiska oberoende, upplevde de inte att den påverkades av att ge rådgivning, då de ansåg sig ha integritet och förmågan att vara professionella. Det synbara oberoendet upplevde de istället påverkades negativt, då de ansåg att utomstående kan få en negativ bild av revisorns oberoende vid utförandet av rådgivning. / Background: The audit profession is largely built on trust, partly from their clients (a company) but also from stakeholders to a company’s financial reports. The purpose of the profession is also about to review a company’s financial reports in an independent way, where consultation to the client is a small part. Research has shown that the automatization of the profession, has led to an increase in consultation. The trust for the auditor is built on independence, and research has shown that consultation has a negative impact on the independence. There is also research that brings up positive aspects with consultation. On that occasion, there is an ongoing debate about the auditors’ two roles as both consultants and independent reviewer. Questions: How do auditors experience that their trust and independence is affected by execute non-audit services? Purpose: Examine how auditors experience that their trust and independence is affected by execute non-audit services. The reason to that is to get a better insight from the auditors’ perspective, since several earlier researches has been vastly critical in the question. Method: A qualitative method has been used. The data has been consisted of eight semi-structured interviews with authorized auditor. They were strategically selected to achieve the purpose of the study. Results and conclusion: The study shows that the auditor’s experienced trust from stakeholders is negatively affected by non-audit services, because they thought that the trust from the stakeholders is built on audit that is made independent. Furthermore, the auditors experienced that the non-audit services has a positive impact on the trust from their clients. The reason to that is because of the relationship that they argued that the non-audit services gave, which they meant also led to trust. The auditor’s independence in fact, did they not experience it was affected by the non-audit services. They considered themselves to have integrity and the ability to be professional in that situation. The auditors did though experience that the independence in appearance was negatively affected by the non-audit services. They claimed that an outsider could get a negative picture of the auditors’ independence, when they execute non-audit services.

Made available in DSpace on 2016-04-26T20:25:57Z (GMT). No. of bitstreams: 1 Andre Felipe Saide Martins.pdf: 1071534 bytes, checksum: e93a00d5fc0db7c04ca25cf08cf9c919 (MD5) Previous issue date: 2007-10-26 / This paper examines the evidence of the tax legal fact. To such purpose, the first chapter studies the characteristics of the tax legal fact as a type of legal fact. Considering that Law only exists when language is present, i.e., Law only exists when it can be translated into competent language, by means of evidence; it was indispensable to insert elements of Legal Philosophy. As a sequence, in the field of General Law Theory, the fact is qualified as a legal fact and then is classified. Following, the role of general and abstract rule of law is explained, as well as the role of individual and concrete rule of law in the formation of the tax legal fact. In order to obtain an adequate treatment for the legal analysis of the evidence, in the second chapter matters that are directly related to the evidence of a tax legal fact were selected. The concept of evidence was identified, and the sense of the word truth for Law was interpreted, as well as defining the evidence proceeding, without forgetting the means of evidence. It was necessary for the researcher to study in detail the evidence of the tax legal fact. To be coherent with the premises established in the first two chapters, without which the third could not be developed, the researcher tried to answer the main questions about the matter, mainly regarding how to prove the tax legal fact, extracting conclusions based on the fundamental principles of the Federal Constitution, in compliance to the jurisprudence adopted by administrative and judicial entities / Este trabalho versa sobre a prova do fato jurídico tributário. A esse respeito, foram estudadas, no primeiro capítulo, as características do fato jurídico tributário como espécie de fato jurídico. Partindo do pressuposto de que só há Direito onde houver linguagem, ou seja, de que para o Direito só existe aquilo que é vertido em linguagem competente, por meio de provas, foi indispensável inserir elementos de Filosofia do Direito. Em seguida, no campo da Teoria Geral do Direito, qualificamos o fato como fato jurídico, classificando-o. A partir daí, esclarecemos a função da norma geral e abstrata, bem como o papel da norma individual e concreta na formação do fato jurídico tributário. Para um tratamento adequado à análise jurídica da prova, procuramos, no segundo capítulo, selecionar as questões diretamente relacionadas com a prova do fato jurídico tributário. Identificamos o conceito de prova, interpretamos o sentido do signo verdade para o Direito e definimos o procedimento probatório, sem olvidar os meios de prova. Foi necessário que a pesquisa se adentrasse na prova do fato jurídico tributário. Coerentes com as premissas fixadas nos dois primeiros capítulos, sem as quais não poderíamos desenvolver o terceiro, procuramos responder às questões centrais sobre o tema, principalmente à de como provar o fato jurídico tributário, extraindo nossas conclusões com lastro em princípios fundamentais da Constituição Federal, conforme a jurisprudência encampada pelos órgãos administrativos e judiciais

Em meio à infinidade de tipologias de museus e teorias acerca do potencial educacional dessas instituições, essa pesquisa pretende destacar o primeiro projeto museológico do museu Casa Guilherme de Almeida, museu biográfico e literário de São Paulo, de autoria de Waldisa Rússio Camargo Guarnieri. Orientada pela produção teórica de Waldisa e pelo campo de estudo da Museologia, a pesquisa visa construir o diálogo entre a Arte/Educação e as proposições da Museologia, para ampliar as referências sobre a ação educativa em museus-casa. Indicando como a Abordagem Triangular do Ensino da Arte formulada por Ana Mae Barbosa é teoria essencial para aplicação das propostas da Museologia no cotidiano das visitas do público nessas instituições. / Among the great number of museums typologies and theories about the educational potential of these institutions, this research aims to highlight the first museological project of the House Museum Guilherme de Almeida, which was developed by Waldisa Rússio Camargo Guarnieri, to this biographical and literary museum located in São Paulo Following Guarnieri\'s theoretical production and the studies in the field of Museology, this research focuses on building a dialogue between Art/Education and the propositions of Museology, aiming to expand the references about the educational action in house museums. The research finally indicating how the Triangular Approach to Art Education, formulated by Ana Mae Barbosa, is essential theory to the application of the museological proposals in these institutions daily public visiting routine.

A semiótica, precisamente esta de cunho estruturalista da qual tratamos, propõe-se a compreender como o sentido se organiza em objetos dos mais variados modos de manifestação: verbal, visual, cinematográfico, musical entre outros. Nesta tese, propomos a sistematização de princípios semióticos capazes de dar conta do fato musical, termo cunhado pelo semioticista Jean Molino e amplamente divulgado por Jean-Jacques Nattiez. Para tanto, valemo-nos da semiótica de Greimas e de seus seguidores, procurando estabelecer uma interlocução com as correntes da análise musical que buscam a compreensão das estruturas discursivas e de seu sentido através da noção de linguagem conforme propõe Saussure. / The structuralist semiotics, precisely this which we treat, aims at understanding how the meaning is organized in objects of various modes of expression: verbal, visual, cinematographic, musical and others. In this thesis, we propose a system of semiotic principles which are able to analyze the musical fact, a term established by the semiotician Jean Molino and widely spread by Jean-Jacques Nattiez. In order to do it, we make use of the semiotics of Greimas and his followers, trying to establish a dialogue with the currents of musical analysis seeking to understand the discursive structures and meaning through the notion of language as proposed by Saussure.

A semiótica, precisamente esta de cunho estruturalista da qual tratamos, propõe-se a compreender como o sentido se organiza em objetos dos mais variados modos de manifestação: verbal, visual, cinematográfico, musical entre outros. Nesta tese, propomos a sistematização de princípios semióticos capazes de dar conta do fato musical, termo cunhado pelo semioticista Jean Molino e amplamente divulgado por Jean-Jacques Nattiez. Para tanto, valemo-nos da semiótica de Greimas e de seus seguidores, procurando estabelecer uma interlocução com as correntes da análise musical que buscam a compreensão das estruturas discursivas e de seu sentido através da noção de linguagem conforme propõe Saussure. / The structuralist semiotics, precisely this which we treat, aims at understanding how the meaning is organized in objects of various modes of expression: verbal, visual, cinematographic, musical and others. In this thesis, we propose a system of semiotic principles which are able to analyze the musical fact, a term established by the semiotician Jean Molino and widely spread by Jean-Jacques Nattiez. In order to do it, we make use of the semiotics of Greimas and his followers, trying to establish a dialogue with the currents of musical analysis seeking to understand the discursive structures and meaning through the notion of language as proposed by Saussure.

Un justiciable mécontent lève un rideau, sans doute usé. Une robe noire apparaît alors et énonce: « Donne moi le fait, je te donnerai le droit ! ». Ce juge s’écarte ensuite afin d’écouter les échanges des parties. Il reprend la parole, reformule le cas échéant certaines répliques et démêle l’intrigue en retenant, voire aménageant, une des fins proposées par les parties. Voici la trame, désormais classique, de l’instance dressée par les principes directeurs du procès civil. Les plaideurs auraient ainsi pour rôle de délimiter la matière litigieuse et, partant, la saisine du juge. Ce dernier devrait, dans les limites ainsi tracées, lui appliquer le droit afin de satisfaire à sa fonction juridictionnelle. La question des rôles respectifs du juge et des parties sur les éléments de l’instance ne saurait toutefois être appréhendée dans sa complexité et son dynamisme par ces seules règles. La distinction du fait et du droit, parce qu’elle ne correspond qu’imparfaitement aux éléments de l’instance réellement opérant, la prétention et le moyen, offre une assise peu opportune à la détermination des activités judiciaires et leur exercice. Par ailleurs, lorsqu’ils sont confrontés à la réforme permanente de la matière, la stabilité de ces principes interpelle, et étonne même.En considérant les éléments de l’instance et leur traitement au-delà des dispositions préliminaires du code, et au-delà du code lui-même, il pourra être énoncé que ces principes directeurs tendent à devenir davantage aveuglants qu’éclairants. En effet à la lecture de l’article 12 du Code de procédure civile, fondement des pouvoirs et devoirs du juge sur le droit, il est par exemple établi que le juge tranche le litige conformément aux règles de droit qui lui sont applicables. On ignore ainsi que, depuis 2008, le juge n’a pas l’obligation de rectifier le fondement juridique erroné de la demande, comme on ne se doute pas plus que son obligation de statuer se limitera, depuis 2017, aux seules prétentions contenues dans le dispositif des dernières conclusions, certes rédigées par avocat. On n’anticipe encore moins que, en dépit de tous ces phénomènes de réduction de ce qui devra être tranché, l’autorité de chose jugée va, quant à elle, au contraire, s’étendre pour couvrir le litige entendu comme tout ce qui aurait dû être tranché. Les parties recueillent ainsi la charge du droit initialement dévolue au juge. La procédure civile offre dès lors un nouveau visage au principe dispositif : la responsabilisation des parties et la déresponsabilisation de la justice dans la réalisation des droits.L’accélération du traitement des affaires rapproche l’instance civile du théâtre par l’exigence de l’unité de temps. Elle s’en éloigne en revanche s’agissant de la règle de l’unité de lieu, les politiques judiciaires affichant clairement leur volonté de promouvoir le règlement amiable des litiges. Il n’y a plus qu’à espérer que la distribution soit à la hauteur du programme. / A displeased person answerable to the law raises a curtain, most likely worn out. A black robe appears and announces: ‘Give me the facts, I will give you the law!” This judge then steps aside in order to listen to the exchanges between various parties. He speaks again, change when required some turn of sentences, untangle the plot by retaining, even rearranging one of the ending proposed by the parties. Here is the context, now classic, of the instance established by the guidelines of civil trial. The role of the litigant is thus to delimit the litigious matter and hence, the referral to the judge. The latter should, within the limits, apply to him the law in order to satisfy his jurisdictional function. The question of the respective roles of the judge and the parties over the elements of the case cannot, however, be apprehended in its complexity and dynamism by these rules alone. The distinction between fact and law, because it corresponds only imperfectly to the elements of the actual operative instance, the claim and the plea, provides an unfavourable basis for the determination of judicial activities and their exercise. On the other hand, when confronted with the permanent reform of matter, the stability of these principles challenges, and even astonishes.By considering the elements of the case and their treatment beyond the preliminary provision of the Code, and beyond the Code itself it may be stated that these guiding principles tend to become more blinding than enlightening. Indeed, in reading Article 12 of the Code of Civil Procedure, the basis of the powers and duties of the judge on the law, it is for example established that the judge settle the dispute in accordance with the rules of law that apply to it. It is thus not known that since 2008 the judge has no obligation to rectify the erroneous legal basis of the claim, the same way we do not conceive that his obligation to rule will, since 2017, be limited to the claims contained in the device of the conclusions, admittedly written by lawyers. It is even less anticipated that, in spite of all these phenomena of reduction of what will have to be settled, res judicata will, on the contrary, extend to cover the dispute understood as all that should have been decided. The parties thus collect the burden of the right initially devolved on the judge. Civil procedure therefore offers a new face to the operative principle: the responsibility of the parties and the disempowerment of justice in the realization of rights.The acceleration of the treatment of the cases brings the civil authority closer to the theatre by the requirement of the unit of time. On the other hand, it departs from the rule of unity of place, as judicial policies clearly reflect their desire to promote the amicable settlement of disputes. There is more to hope that the distribution is up to the programme