. Ce travail propose, en se basant sur un corpus issu de revues spécialisées en médecine tropicale et sur une série d'interviews de spécialistes du domaine, de comprendre le (ou les) rôle(s) des cartes, d'étudier son évolution au cours du temps ainsi que son impact dans la construction du fait scientifique. Cette étude s'est plus particulièrement appuyée sur la sémiotique peircienne qui a permis d'appréhender le sens des cartes, sur les écrits de Latour concernant la construction de la science ainsi que sur ceux de Robert concernant les technologies intellectuelles. Ces écrits ont donné lieu à la construction d'un système d'analyse de toute carte que notre corpus a alimenté. Outre l'impact réel des cartes publiées, impact constaté par une plus forte citation des articles les publiant, il a été mis en évidence que le(s) rôle(s) évolue(nt) au cours du temps. Au départ, toutes les cartes publiées avaient une fonction d'illustration et n'étaient pas nécessaires à la compréhension de l'article. Au fur et à mesure que les médecins adoptent les avancées de la cartographie, elles acquièrent de nouveaux rôles et deviennent des outils de recherche qui possèdent une autonomie scientifique. Inversement, nous observons des cartes qui perdent de leur « scientificité » au cours du temps. Si donc le rôle de la carte en médecine tropicale est dépendant à un moment donné des connaissances sémiologiques et médicales de son auteur et de son lecteur, il l'est aussi du temps qui, par l'évolution technique, scientifique et sociopolitique de l'environnement, modifie l'apport de ce support pour la recherche et pour la communication. / These objects can cover many different disciplines and appear in this study both politically and scientifically. This study intends to, by being based on a corpus of magazines specialised in tropical medicine and on a series of interviews of specialists in the area, understand the role of maps, studying their evolution in time and their impact on the construction of scientific fact. This study is primarily based on Peirce's semiotics allowing the comprehension of maps, on Latour's works about the construction of science and on Robert's studies into intellectual technologies. These papers led to the construction of an analytical system for all maps used by our corpus. Beyond the primary impact of published maps, which can be noticed through frequent quotations of the articles publishing them, it has been proved that its roles change over time. To start with, all the published maps had an illustrated purpose and were not required to understand the article. As doctors started adopting the progress in cartography, map stook on new roles and became research tools with their own scientific independance. Conversely, we observe that some maps loose their « scientificity » with time. In conclusion, if the role of maps in tropical medicine is dependant on the semiological and medical knowledge of the author and the reader, it is also dependant on the time, which by the technical, scientific and sociopolitical evolution of the environment, alters the use of this format for research and communication.

Made available in DSpace on 2016-04-26T20:24:08Z (GMT). No. of bitstreams: 1 Antonio de Moura Cavalcanti Neto.pdf: 1566983 bytes, checksum: 13d32595adf825086320591e5d34cf6b (MD5) Previous issue date: 2016-02-02 / This paper aims to discuss mainly the legality of the theory of the accomplished fact. The jurisprudence always refers to such theory as an exceptional circumstance, but it is not enough to close the debate regarding the issue. On the contrary, it is important to stress that the exceptional being has nothing to do with being legal. This argument has been only used in lawsuits filed against Public authorities, which demonstrates that, in cases where the public authority is not the defendant, there would be no accomplished fact. This conception indicates clearly that the legal institutions that permeate the debate about accomplished fact have been inserted in the context of liquid modernity , in which the rigid rules of behavior give way to personal desires of each agent. The problem is more serious when the debate involves decisions issued by the Judiciary, once, in a democratic State, such decisions cannot prevail on the Legislative Power s expressions. Concerning the issue subject of this paper, the manifestations of the Legislative Power are clear and fruitful: regulate the summary injunction with depth as well as the juridical fact. If the current jurisprudence has a penchant for removal of these concepts clearly defined in the name of principles, there is no way to note something about the accomplished fact without making a foray brief about the theory of principles discussed in the works of Humberto Avila, Marcelo Neves, Robert Alexy and Ronald Dworkin. If this is essential, so is the definition of what is an accomplished fact, that is and how the natural, physical or social events are held in the legal world without any normative implications (chronological time, the practice of acts during the term the summary trust, good faith in the action of the measure applicant and so forth). After this time, the argument of the accomplished fact has to be compared with the corresponding assumptions and with those established by the jurisprudence itself, in an analytical study to allow, with some confidence, understand what effectively it comes and keeps compatibility with the juridical discourses rationality. Based on the analysis made in this paper, it is allowed a clear conclusion towards the lack of legality of the theory the accomplished fact, which it should not be relied upon in the litigations against the Public authorities for suffering from lack of normative justification and democratic argument. It is an argument of authority, subjective and uncontrollable that, without a critical perspective, can preserve the legal system situations that are remarkably strange / Questionar a juridicidade da teoria do fato consumado é o grande objetivo do presente trabalho. A referência sempre viva na jurisprudência de que se trata de situação excepcionalíssima não basta para fechar a discussão. Muito pelo contrário, o ser excepcional não tem nada a ver com ser jurídico. Esse argumento é utilizado unicamente em demandas contra o Poder Público, demonstrando que, se não fosse ele o demandado, não haveria fato consumado. Isso demonstra com clareza que os institutos jurídicos que permeiam o debate foram inseridos em um contexto de modernidade líquida, em que as rígidas regras de conduta cedem lugar aos desejos pessoais de cada agente. O problema é mais grave, entretanto, quando estão em discussão decisões do Poder Judiciário, que em um Estado Democrático de Direito, em regra, não podem anular as expressões do Poder Legislativo. Na temática, as manifestações do Legislativo são claras e férteis: regulam as tutelas sumárias com profundidade, bem como o fato jurídico. Se a jurisprudência tem se inclinado pelo afastamento desses conceitos tão bem definidos em nome de princípios, não há como constatar algo a respeito do fato consumado sem fazer uma breve incursão na teoria dos princípios, a partir das obras de Humberto Ávila, Marcelo Neves, Robert Alexy e Ronald Dworkin. Se isso é indispensável, também é a definição do que é o fato consumado, em que consiste e como os fatos naturais, físicos ou sociais são mantidos no mundo jurídico sem qualquer incidência normativa (o tempo cronológico, a prática de atos durante a vigência da tutela sumária, a boa-fé na ação do requerente da medida etc). Após esse momento, o argumento do fato consumado precisa ser cotejado com as premissas fixadas e com aquelas estabelecidas pela própria jurisprudência, em um estudo analítico que permita, com alguma segurança, compreender do que efetivamente se trata e se guarda compatibilidade com a racionalidade do discurso jurídico. Feita essa análise, é permitida uma conclusão clara no sentido da carência de juridicidade da teoria do fato consumado, que não deve ser invocada nas lides contra o Poder Público por padecer de falta de justificação normativa e argumentação democrática. É argumento de autoridade, subjetivo e incontrolável que, sem uma perspectiva crítica, pode preservar no sistema jurídico situações que lhe são notavelmente estranhas

Submitted by JOSIANE SANTOS DE OLIVEIRA (josianeso) on 2017-06-23T14:14:11Z No. of bitstreams: 1 Gabriel Baingo Fabris_.pdf: 1151080 bytes, checksum: 75a40c2a7c383b9e8628ba538d1b3c3a (MD5) / Made available in DSpace on 2017-06-23T14:14:11Z (GMT). No. of bitstreams: 1 Gabriel Baingo Fabris_.pdf: 1151080 bytes, checksum: 75a40c2a7c383b9e8628ba538d1b3c3a (MD5) Previous issue date: 2016-12-20 / Nenhuma / Em meio às modificações sociais, passa-se a constatar que o Direito penal é chamado para resolver problemas que outrora eram inimagináveis. Ao passo que o campo de atuação deste se amplia, verifica-se que passa a englobar novos bens jurídicos, sobretudo de cunho coletivo, supraindividual. Como resultado desta expansão, amplia-se o âmbito de responsabilidades, estendendo-se à pessoa jurídica, percebendo-se essa tendência em outros ordenamentos jurídicos. A partir de uma metodologia sistêmico-construtivista, utiliza-se a técnica de pesquisa, a partir de pesquisa bibliográfica, sobretudo de teorias previamente analisadas e discorridas pela doutrina, a partir de suas produções bibliográficas, englobando, a presente pesquisa, também, textos legislativos e análise da perspectiva jurisprudencial acerca da opção político-criminal. Ao passo em que são evidenciados problemas quando da identificação da autoria em meio à atividade empresarial, surgem problemas quanto à atribuição de responsabilidades por meio das normas de imputação inerentes ao Direito penal. Como resposta, a doutrina identifica duas formas de resolvê-lo: utilizar as normas de imputação do indivíduo que atua no interior da empresa ou utilizar normas de imputação próprias à pessoa jurídica. Partindo do pressuposto de que deveriam ser utilizadas normas de imputação diretamente à pessoa jurídica, perante o desenvolvimento das atividades empresariais, faz-se necessária uma análise acerca da adequação das normas de imputação – ação, tipicidade subjetiva e culpabilidade – sobretudo para que possam permitir a atribuição desta responsabilidade. Para esta adequação, o desenvolvimento de uma teoria do delito é realizado com base em critérios próprios da pessoa jurídica, a partir de sua própria estrutura organizativa. Desta análise, verifica-se que a doutrina não é pacífica e, embora sucetível a críticas, busca uma solução para este problema. / Amid social changes, it becomes clear that Criminal law is called to solve problems that were once unimaginable. While the field of activity of this one is widening, it turns out to include new legal property, especially of a collective issue, supra-individual nature. As a result of this expansion, the range of responsibilities is widen, extending to the legal person, perceiving this tendency in other legal systems. From a systemic-constructivist methodology approach, the research technique is used based on a bibliographical research, mainly on theories previously analyzed and discussed by the doctrine, based on its bibliographic productions, encompassing, the present research, also, legislative texts and analysis of the jurisprudential perspective on the political-criminal option. Whereas problems are shown when identifying authorship among the business activity, problems come to light while regarding the attribution of responsibilities through the rules of imputation inherent in Criminal law. As a response, the doctrine identifies two ways of solving it: using the rules of imputation from the individual that operates inside the enterprise or using rules of imputation specific to the legal entity. Assuming that the rules of imputation should be used directly to the legal entity, towards the development of business activities, an analysis is required about the adequacy of the imputation rules - action, subjective typicity and culpability – especially so that they can allow the attribution of this liabillity. For this adequacy, the development of a theory of crime is made from own criteria of the legal entity, from its own organizational structure. From this analysis, it turns out that the doctrine is not peaceful and, although susceptible to criticism, seeks a solution to this problem.

Made available in DSpace on 2016-04-26T20:21:03Z (GMT). No. of bitstreams: 1 Natanael Martins.pdf: 1045653 bytes, checksum: 866814cb804dc0385da60764c7b2207a (MD5) Previous issue date: 2012-06-13 / The purpose of this study is to establish a connection between accounting and Law, aiming at the investigation of how accounting recognizes the facts as accounting events, and how, pursuant to tax rules, such facts are recorded as accounting events of a tax nature to determine the taxable income. In order to do so, initially we interpreted the subject in the context of the Federal Constitution, by underlying the principles of income tax and, especially the constitutional meaning of income. We analyzed the origins, concepts and theories of accounting, by examining its basic rules and showing that accounting is also Law, and therefore the current discussions regarding whether Accountancy would be Law, especially in connection with Tax Law, sound pointless. The comprehension of Accountancy language is essential, since the taxable events derive from the accounting entries made in the financial statements based on the taxation rules instead of accounting rules, whether determining the mere conversion of an accounting event into a tax accounting event or imposing a particular criterion to recognize such event, regardless the fact that both events are deemed as legal facts. We also analyzed the assumptions of the so-called new accounting rules , aiming at demonstrating that, contrary to the so-called old accounting rules , the basics of the new accounting rules resides in the financial evaluations rather than in the profit effectively realized, so that the profit recognized under the new accounting rules is not necessarily the profit entirely realized. In purpose of our investigation, we researched the composition of the taxable real profit, demonstrating that, provided that the constitutional concept of income prevails, the legislator may qualify the taxable real profit, imposing conditions, for instance, in connection with deductible costs and expenses, once the income tax levies on the realized income, and not on the income occasionally earned by the taxpayer. Finally, we aim at demonstrating that for purposes of income tax, the Federal Constitution rules require that the taxable income is effectively realized; otherwise it would violate principles of legal certainty, the ability to pay, and non-confiscation / Trata-se de estudo que objetiva estabelecer uma relação conversa entre contabilidade e direito, buscando investigar como a contabilidade retrata de eventos verificados no mundo fenomênico em fatos contábeis, e como, esses mesmos eventos, em face da incidência de regras tributárias, são retratados como fatos contábeis de natureza tributária na construção do lucro tributável pelo imposto de renda. Para tanto, inicialmente, buscamos contextualizar a matéria no plano Constitucional, fixando os princípios informadores do imposto de renda, especialmente, marcando o conceito constitucional pressuposto de renda. Fomos em busca das raízes da contabilidade , seus conceitos e pressupostos, examinando as grandes regras que a estruturam, mostrando, ademais, que contabilidade também é direito e, que, portanto, soa como tola das discussões que ainda hoje se vê sobre se contabilidade seria ou não serva do direito, em especial do direito tributário. A compreensão da linguagem da contabilidade é fundamental, na medida em que é a partir dos registros feitos no balanço de eventos verificados no mundo fenomênico, em razão da incidência de regras de tributação, é que se constrói fatos jurídicos de natureza tributária, aí não mais em face da incidência de regras do ordenamento contábil, mas, apenas, de regras de específica natureza tributária, que pode estar a simplesmente determinar a importação do fato contábil em fato contábil de natureza tributária, ou impondo uma outra forma de retratação do evento , não obstante tanto um quanto outro já serem fatos jurídicos. Verificamos também os pressupostos da nova contabilidade , procurando mostrar que esta, diversamente da velha contabilidade , deita raízes muito mais em avaliações econômicas do que num lucro efetivamente realizado, de modo que o lucro medido pela nova contabilidade, não necessariamente, é um lucro integralmente realizado. No propósito de nossa investigação, fomos em busca da formação do lucro real tributável, mostrando que o legislador, desde que não desfigure o conceito pressuposto de renda, pode qualificar o lucro real tributável, impondo condições, por exemplo, para a dedutibilidade de custos e de despesas, visto que o tributo incide sobre a renda realizada, e não sobre a renda ocasionalmente poupada pelo contribuinte. Por fim, procuramos mostrar que para efeitos de imposição do imposto de renda, é pressuposto constitucional que o lucro tributável esteja efetivamente realizado, sob pena de ofensa aos princípios da segurança jurídica, da capacidade contributiva e da vedação ao confisco. Palavras Chave: Contabilidade e Direito. Fato Jurídico Contábil e Fato Jurídico Contábil de Natureza Tributária. Imposto de Renda. Conceito de Renda Tributável. Lucro Real Tributável

Made available in DSpace on 2016-04-26T20:21:08Z (GMT). No. of bitstreams: 1 Rodrigo Leal Griz.pdf: 1913940 bytes, checksum: 97dd3fc16ac574e34196977d753e42f6 (MD5) Previous issue date: 2012-08-22 / Conselho Nacional de Desenvolvimento Científico e Tecnológico / This dissertation has as its major intent to define tax exemptions and study its phenomenology in the Brazilian legal system. After analyzing the Brazilian Constitution and the CTN, it examines diverse theories that local and foreign doctrine have outlined in almost one century of studies of this important legal feature in tax law. Despite extensive scientific research and case law on the subject-matter, the definition of tax exemptions is yet a controversial issue. Therefore, due to this critical divergence of treatment, studies that uphold a dialectic meaning making process, so as to expose some of the approaches that would lead to a more comprehensive explanation of this institute, are of pressing importance. In this dissertation, the law is addressed from a communicational aspect and the logicsemantic constructivism method is applied whilst breaking down the law into minor structures integrated into the axiological framework of its users, aiming the establishment of the legal system. A syntactic and semantic analysis is adopted, using linguistic rules to study tax exemption, without leaving aside the important pragmatism that surrounds the law in all its facets, since it can be applied as an instrument of supervision of all inter-subjective conducts in the society. The analysis desired to be developed throughout this dissertation was to establish the relationship amongst the legal tax norm with the normative exemptions, remarkably to determine the meaning in which the term norm is used in both terms. It was highlighted that whilst the primary term means norm in the strict sense, constituted of the conditional logic structure, the subsequent is not and, as a matter of fact, does not present any autonomy as assisting in the construction of the tax hypothesis while emerging as the negative element of the category and assigning characteristics that, if present, shall not allow it to be taxable. This is due to the fact that the apparent antinomy between them can be resolved via the interpretative method, without the need of revocation. Thus, so as to study the legal fact in tax law, one must also know tax exemptions / O presente trabalho dissertativo tem por objetivo definir a isenção tributária e estudar sua fenomenologia no ordenamento positivo brasileiro. Após realizar uma abordagem da Constituição Federal de 1988 e do CTN, expõem-se diversas teorias que a doutrina, inclusive estrangeira, traçou no decorrer de quase um século de estudos desta figura jurídica tão importante no direito tributário. Não obstante haver uma grande produção científica e jurisprudencial sobre o tema, o conceito da isenção tributária ainda está longe de ser pacífico. Em razão desta grande divergência de tratamento é de peculiar importância estudos que visem a manter um processo dialético de construção de sentido para expor algumas das formas que melhor expliquem este instituto. Nesta dissertação aborda-se o direito a partir de uma teórica comunicacional e se utiliza o método do constructivismo lógico-semântico ao empregar-se a decomposição do direito em estruturas mínimas integradas ao contexto axiológico de seus utentes com fins a constituir o sistema jurídico positivo. Adota-se uma análise linguística sintática e semântica para estudar a isenção tributária sem que se deixe de lado o importante teor pragmático que permeia o direito em todas as suas faces, porque serve de instrumento para a regulação de condutas intersubjetivas na sociedade. A análise que se dispôs a construir no decorrer deste trabalho foi estabelecer a relação da norma jurídica de tributação com a norma isentiva, principalmente para determinar em que sentido o termo norma é utilizado nestas duas locuções. Percebeu-se que enquanto a primeira é norma em sentido estrito, composta da estrutura lógica do condicional, a segunda não o é e, em verdade, não apresenta autonomia ao servir para a construção da hipótese tributária ao aparecer como elemento negativo do tipo e prescrever características que, se encontradas no evento, não autorizam a incidência da tributação. Isto porque a aparente antinomia que entre elas pode ser vista é solucionada mediante o método interpretativo sem necessidade de revogação. Para se estudar o fato jurídico tributário, portanto, deve-se também conhecer as isenções tributárias

Made available in DSpace on 2016-03-15T19:48:35Z (GMT). No. of bitstreams: 1 Mirtes Amaral Domingos Ribeiro.pdf: 1029323 bytes, checksum: 659a50ee60fe1a8324cb836f152f201b (MD5) Previous issue date: 2006-08-01 / Fundo Mackenzie de Pesquisa / This research intended to enable us to deepen our knowledge of the identity of the Adventist being. The general objective of this work was to organize a field of knowledge related to the Seventh-day Adventist Church, through its health standard which is a reflex of its cosmogony, aiming to the depth of the Adventist identity. To this end, it describes the rising of the church among the social reform and American religious revivals of the eighteen century. Introduces Ellen G. White, the charismatic character accept by the emerging group as having the Gift of Prophecy, co-founder of the church and defender of a peculiar health standard, based on her explicit visions. Health is discussed within the Adventist cosmogony: its therapeutic values and theological basis; compared to the holistic standard defended by Capra to the Adventist White s standard. Finally, the analysis was based on the anthropological theory of illness, by François Laplantine, answering the questions related the identity of being Adventist which is recognized by a number of health related advises, that guide not only the practical life, but also the religious life of its followers. Such guidelines form the Adventist religiosity, together with the eminent religious elements which base the daily behavior of the individuals. This work was built on bibliographic research enclosing the areas of health, religion, sociology and anthropology, through which were studied the concept of health, illness and cosmogony. / O objetivo desta pesquisa foi compreender como os estudos da saúde no Adventismo permitem aprofundamentos na identidade do ser Adventista. O objetivo geral deste trabalho foi organizar um campo de conhecimento que se refere à Igreja Adventista do Sétimo Dia, através de seu modelo de saúde que é reflexo de sua cosmovisão. Assim, o trabalho descreveu o surgimento da Igreja em meio às reformas sociais e reavivamentos religiosos americanos do século dezoito. Apresentou Ellen White, a personagem carismática aceita pelo grupo em formação e detentora do Dom da profecia, co-fundadora da Igreja e defensora de um modelo de saúde peculiar, a partir de suas declaradas visões. Discutiu, também, a saúde na cosmovisão Adventista: seus valores terapêuticos e fundamentos teológicos; comparou os modelos holístico defendido por Capra e o Adventista whiteano. Finalmente, fundamentou-se na teoria da Antropologia da Doença de François Laplantine respondendo as questões relacionadas à identidade do ser Adventista que se reconhece a partir de um conjunto de orientações relativas à saúde, que guia não só a vida prática como também religiosa dos seus seguidores. Tais orientações compõem a religiosidade Adventista, junto com os elementos eminentemente religiosos que embasam a prática cotidiana dos indivíduos. Este trabalho se constituiu por pesquisa bibliográfica, abrangendo as áreas de Saúde, Religião, História, Sociologia e Antropologia, através das quais se abordou os conceitos de saúde, doença e cosmovisão.

L'utilisation de l'expérience comme un mode de détermination des faits, c'est-à-dire comme un élément qui comble les lacunes dans l'ensemble des éléments de preuve dans le procès civil, est un thème quelque peu tabou. La doctrine est souvent basée sur la prémisse voulant que le décideur rende une décision uniquement en vertu des éléments de preuve et qu'il doit absolument s'abstenir d'insérer aux constatations quoi que ce soit qui n'est pas présent dans les éléments de preuve. Cette vision est éloignée de la réalité juridique. Dans la première partie, nous allons aborder les principes procéduraux qui empêchent l'utilisation de l'expérience comme mode de détermination des faits. Ce sont le principe de la reconstruction de l'événement du passé, le principe de l'abstraction des connaissances acquises hors du procès et le principe de l'exclusion de la preuve par ouï-dire. Ensuite, nous portons notre attention sur les différents types d'expérience, c'est-à-dire l'expérience profane, divisible en bon sens et sens commun, et l'expérience scientifique, ainsi sur leurs modes de fonctionnement dans le procès civil. La première partie se termine par une brève confrontation des différents types d'expérience avec les principes procéduraux. La deuxième partie est consacré à l'analyse de l'expérience dans trois instruments juridiques: la connaissance d'office, la présomption de fait et le témoignage d'expert. Nous nous intéressons principalement à vérifier si l'expérience fonctionne à l'intérieur de ces instruments juridiques comme mode de détermination des faits et ensuite quelles sont les limites que le droit pose à l'expérience dans ce rôle. L'analyse va confirmer que le principal instrument par lequel l'expérience comme mode de détermination des faits pénètre dans le procès civil est la présomption de fait. / The theme of the use of experience as a mode of fact findings, i.e. as an element which fills the gaps in a totality of evidence in the civil procedure, is somewhat tabooed. The doctrine is frequently based upon the premise that a decision-maker should render a decision solely on the basis of evidence and that he should completely abstain from inserting into the fact findings anything which is not present in the evidence. This vision is distant from the legal reality. In the first part, three procedural principles which prevent the experience from the use as a mode of fact findings will be treated. The principles in question are the principle of reconstruction of the past event, the principle of setting aside the knowledge obtained out of the procedure and the principle of exclusion of hearsay evidence. Then the attention is paid to different types of experience (i.e. the lay experience, divisible into "bon sens" and into common sense, and the scientific experience) and to the methods of their fonctionning in the civil procedure. The first part is concluded by a brief confrontation of different types of experience with the procedural principles. The second part is dedicated to an analysis of the experience in the three legal instruments: judicial notice, presumption of fact and expert testimony. The interest is focused especially on verification whether the experience works inside the legal instruments as a mode of facts findings and then what are the limits which the law fixes to the experience in this role. The research will confirm that the principal instrument by which the experience as a mode of fact findings penetrates into the civil procedure is the presumption of fact.

L'objectif de ce mémoire est de comprendre la neutralité axiologique non pas comme une exigence épistémologique, mais plutôt comme un idéal éducationnel. Max Weber propose une science basée sur la description factuelle, de laquelle on exclut la formulation de jugements de valeur. Pour l'auteur, il est préférable de séparer les jugements descriptifs des jugements évaluatifs dans le but de préserver l'autonomie intellectuelle des étudiants. Comme il serait contraire au principe d'autonomie de laisser le professeur influencer et convaincre ses étudiants, de façon partisane, d'adhérer à certaines thèses normatives, Weber propose un mécanisme pour éviter que le professeur n'influence ses étudiants de manière illégitime. Les critiques contemporaines de la neutralité axiologique, en particulier celles de Sen et Putnam, voient dans le critère de neutralité un rejet de l'entrelacement logique des faits et des valeurs. Ils critiquent la supposée subjectivité des valeurs et, ce faisant, défendent une conception enrichie de la science où les valeurs éthiques sont présentes. Weber n'a jamais défendu qu'il était impossible de mener une analyse à la fois descriptive et normative. Seulement, on doit s'interroger sur les lieux où s'exprime la normativité, et s'assurer que toutes les conditions sont présentes pour qu'une discussion normative tende réellement à l'objectivité. / The objective of this Master’s thesis is to understand axiological neutrality, not as an epistemological requirement, but rather as an educational ideal. Max Weber proposes a science based on factual description, in which making value judgements is excluded. For the author, it is preferable to distinguish between descriptive and evaluative judgements so as to preserve the intellectual autonomy of students. As it would be contrary to the principle of autonomy to allow the professor to influence and convince students, in a biased manner, as well as to adhere to certain normative themes, Weber proposes a mechanism to prevent a professor from influencing students in an inappropriate way. Contemporary criticism of axiological neutrality, specifically by Sen and Putnam, sees the criteria of neutrality as a rejection of the interlacing logic of facts and values. They criticize the so-called subjectivity of values and, by doing this, defend an enriched view of science where ethical values are present. Weber has never defended the idea that it was impossible to do an analysis that is both descriptive and normative. However, one must ask where normative aspects are expressed, and make sure that all conditions are present so that a normative discussion truly results in objectivity.

The recent performance of Cape Gate Sharon does not measure up to expectations. This is, to a significant extent, due to the fact that there is no effective measurement and follow-up of performance. The implementation of an effective KPI- based, performance evaluation system, within a balanced scorecard structure, should lead to material performance enhancement in Cape Gate Sharon. This, however, requires significant investment in both capital, as well as management involvement. As a pilot study, it is therefore beneficial to focus initially on the before-and-after-effects of the implementation of the KPI-based performance management within Cape Gate Sharon Wire Mills division. The primary objective of this research is to determine the effectiveness of Key Performance Indicators in the product factories of Cape Gate. The specific supportive objectives of this research are the following. • To determine if effective KPI’s are measured • To determine if the implementation of KPI’s have been done successfully • To determine what the effect of specific KPI measurement in Cape Gate is. The literature study identifies what performance measurement and management is, as well as an in-depth study into key performance indicators. A simple, logical and repeatable closed loop model within a framework is suggested for the implementation of a KPI system. For the purpose of this mini-dissertation, the research is carried out through a process of a document analysis and a data analysis. Available reports are used to determine the current performance measurement system, to determine if effective KPI’s were chosen and to determine if the implementation was done successfully. Descriptive statistics were then used to analyse actual production data in order to determine the effect that KPI’s have on production. The results of each supporting objective were used to determine the effectiveness of key performance indicators in the product factories of Cape Gate. It is concluded that an effective set of KPI’s were chosen for Cape Gate product factories, with the exception of absenteeism. The closed-loop model was implemented successfully and all the required steps were taken. The effect of KPI’s was apparent on production, utilisation and downtimes. There is insufficient evidence that an improvement was made on absenteeism and the scrap percentage. This can be contributed to infrequent and delayed measurement of the two KPI’s, and the fact that absenteeism is not part of level 2 of the KPI framework. / Thesis (M.B.A.)--North-West University, Vaal Triangle Campus, 2010.

The recent performance of Cape Gate Sharon does not measure up to expectations. This is, to a significant extent, due to the fact that there is no effective measurement and follow-up of performance. The implementation of an effective KPI- based, performance evaluation system, within a balanced scorecard structure, should lead to material performance enhancement in Cape Gate Sharon. This, however, requires significant investment in both capital, as well as management involvement. As a pilot study, it is therefore beneficial to focus initially on the before-and-after-effects of the implementation of the KPI-based performance management within Cape Gate Sharon Wire Mills division. The primary objective of this research is to determine the effectiveness of Key Performance Indicators in the product factories of Cape Gate. The specific supportive objectives of this research are the following. • To determine if effective KPI’s are measured • To determine if the implementation of KPI’s have been done successfully • To determine what the effect of specific KPI measurement in Cape Gate is. The literature study identifies what performance measurement and management is, as well as an in-depth study into key performance indicators. A simple, logical and repeatable closed loop model within a framework is suggested for the implementation of a KPI system. For the purpose of this mini-dissertation, the research is carried out through a process of a document analysis and a data analysis. Available reports are used to determine the current performance measurement system, to determine if effective KPI’s were chosen and to determine if the implementation was done successfully. Descriptive statistics were then used to analyse actual production data in order to determine the effect that KPI’s have on production. The results of each supporting objective were used to determine the effectiveness of key performance indicators in the product factories of Cape Gate. It is concluded that an effective set of KPI’s were chosen for Cape Gate product factories, with the exception of absenteeism. The closed-loop model was implemented successfully and all the required steps were taken. The effect of KPI’s was apparent on production, utilisation and downtimes. There is insufficient evidence that an improvement was made on absenteeism and the scrap percentage. This can be contributed to infrequent and delayed measurement of the two KPI’s, and the fact that absenteeism is not part of level 2 of the KPI framework. / Thesis (M.B.A.)--North-West University, Vaal Triangle Campus, 2010.