The purpose of this dissertation is to study the fantastic in the tales of the Italian children’s author Gianni Rodari. This analysis is grounded in the hypothesis that the fantastic is primarily characterized by two esthetic qualities, play and lightness, both of which are manifested at different levels in these texts, as well as in the relation between children and adults. As a background for the textual analysis in the present work, an introductory review is provided of previous research, followed by a historical and theoretical consideration of fantastical children’s literature, together with a study of Rodari’s own relation to the fantastic. For previous research, the results clearly indicate an arbitrary relationship to Rodari’s texts, such that the fantastic is admittedly recognized, but is often confused with the fairy-tale. However, the present review of the history of Italian fantastical literature for children indicates that Rodari is writing in a fantastical and humorous tradition that begins with Pinocchio, a tradition that is inter alia characterized by its ability to bridge the gap between children’s and adult literature. Based on theoretical definitions of the fairy-tale (Propp, Thompson, Lüthi) and the fantastic (Todorov, Rabkin, Jackson, Held), the present work presents its own model for the study of Rodari’s texts, which are also compared with the author’s own poetics, The Grammar of Fantasy. A narratological analysis of a tale with both a children’s and an adult version (in itself an example of crosswriting) demonstrates that the fantastic and the humoristic are given freer rein when Rodari is writing for children. This appears to be linked to his concept of the child as the ideal reader, a reader primarily defined by an open and unprejudiced attitude to literature, rather than by age per se. The dissertation’s study of play and lightness (lack of weight) clearly confirms the hypothesis that these elements are a major component of the fantastic in Rodari’s texts; the results nevertheless indicate that play dominates on the level of language, and lightness on that of content. One of the most important results of this dissertation is that Rodari’s texts, in addition to possessing certain stylistic characteristics, do not demonstrate any deeper similarities to fairy tales. Instead, the author’s tales share numerous characteristics with the traditional concept of the fantastic such as a clear reaction to the supernatural element, and a particular interest in both the material nature of language and existential liminal regions. At the same time, the results indicate several specific characteristics that distinguish the fantastic in Rodari from that which is written for adults, such as its explicit grounding in the child’s everyday existence and imaginative world, as well as its backgrounding of frightening aspects, with prominence instead being given to playfulness.

Eight small-scale breath alcohol measurement devices were tested for accuracy, precision and the ability to not yield false positive and false negative readings. These pocket-sized breath testers (PMBTs), which provided numerical readout of BrAC to the 100th of a percent, were smaller than evidential and preliminary breath test instruments (EBTs and PBTs). The smallest devices were approximately the same size of a cigarette lighter. Designed to provide drinkers feedback about their individual alcohol levels, the PMBTs ranged in price from $40-100 USD. The devices were first tested under laboratory conditions with alcohol solution simulators providing the alcoholic samples. They were then tested with human drinkers, under controlled field conditions. Each device was tested at multiple alcohol levels. Two of the eight PMBTs failed to complete all levels of testing and were excluded from the study. All PMBTs demonstrated the ability to not yield false positive and false negative readings. No device met NHTSA performance criteria for accuracy (systematic error) in testing EBTs at every alcohol level tested. An interaction between PMBTs and the alcohol test levels was found. Thus, accuracy was found to be dependent upon the alcohol level at which the devices were tested. No device met NHTSA performance criteria for precision in testing EBTs at every alcohol level tested. Precision varied depending on the testing condition. There was less precision under controlled field conditions than under laboratory conditions. Five of the six PMBTs that completed the testing overestimated BrAC; only one device read below actual BrAC. Ramifications of the findings are discussed, regarding the overestimation and underestimation of BrAC and the possibility of manufacturers intentionally calibrating the devices to overestimate BrAC. Potential PMBT users are discussed and areas for future research are addressed.

Marasme, décadence, déclin, tels sont les termes souvent utilisés pour qualifier la littérature pour la jeunesse de l'entre-deux-guerres. Mais qu'en est-il réellement de cette période mal connue de la littérature narrative pour la jeunesse, en France et en Allemagne ? Au lendemain de la Première Guerre mondiale, en raison de problèmes économiques, édition et création connaissent nombre de difficultés, ce qui incite les éditeurs, auteurs, universitaires, bibliothécaires et pédagogues à réagir. Dans les années 1920, tandis que subsistent les anciens thèmes et modes d'écriture hérités du XIXe siècle, s'amorce un renouveau lié au contexte politique, social, économique, idéologique et culturel. Qu'il s'agisse de narration ou d'idéologie, une partie de la littérature pour la jeunesse, en France comme en Allemagne, cherche à rompre avec les poncifs hérités du XIXe siècle. Cette étude propose de s'intéresser au renouvellement de l'art du récit pour la jeunesse, à l'apparition de la modernité dans l'écriture narrative pour la jeunesse : nouvelles thématiques, liées aux mutations du monde moderne, nouveaux regards portés sur l'enfance, réflexions sur les techniques littéraires, modernité des choix esthétiques et graphiques. Crise des années 1930, montée du nazisme, exil de certains auteurs allemands pour la jeunesse, Front populaire, montée des périls jouent également un rôle majeur. Entre idéologie, pédagogie et narration, on peut ainsi voir se dessiner une écriture nouvelle pour la jeunesse, l'écriture utopique, l'une des caractéristiques de la modernité littéraire pour la jeunesse de l'entre-deux-guerres, en France comme en Allemagne. Quel bilan tracer du renouvellement de la littérature pour la jeunesse, en France et en Allemagne, à la fin des années 1930 ? Quels en sont les héritages au lendemain de la Seconde Guerre mondiale ? Telles sont les questions finales auxquelles ce travail tente d'apporter quelques réponses.

Vid införandet av 3:12-reglerna var lagstiftarens syfte att förhindra inkomstomvandling för delägare i fåmansföretag. På senare tid har synsättet förändrats och man fokuserar sedan reformen 2006 mer på att stimulera företagande och förenkla regelverket. År 2006 infördes förenklingsregeln för att underlätta tillämpningen av gränsbeloppsberäkningen. Förenk­lingsregeln innebär en förenklad beräkning av gränsbeloppet som inte tar hänsyn till företagets verksamhet. Det har i studier visats att förenklingsregelns tillämpning utnyttjas i skatteplaneringssyfte av delägare i fåmansföretag utan direkt aktivitet. Syftet med denna uppsats är att utreda förenklingsregeln och huruvida någon begränsning bör införas i dess tillämpning för att undvika inkomstomvandling. För att besvara syftet fast­ställs gällande rätt, där vår primära rättskälla är 56 – 57 kapitlet Inkomstskattelagen (1999:1229) (IL). Då en stor del av utredningen rör reglernas utveckling behandlas även förar­beten till IL i uppsatsen. För att undvika inkomstomvandling anses det motiverat att införa en begränsning i tillämpningen av förenklingsregeln. I uppsatsen utreds tre förslag på begränsningar. Det förslag som anses mest motiverat att införa är ett ak­tivitetskrav på företagsnivå. Detta skulle innebära att delägare inte kan utnyttja förenklings­regeln för att erhålla ett helt schablonbelopp, och därmed lägre beskattning, genom att starta företag utan faktisk verksamhet. Lagstiftarens syfte vid införandet av förenklingsregeln var att underlätta främst för mindre och nystartade företag, dessa företag skulle kunna ha problem att uppfylla aktivitetskravet om det sätts för högt.  Därmed finns vissa fördelar med att, för delägare i de företag som inte uppfyller aktivitetskravet, även införa ett lägre schablonbelopp.

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<p>This mini-thesis aims to contribute to the debate around the legislative process by summarizing and analysing it comprehensively. It will, without being exhaustive, seek to identify the most important legal requirements that the future Statute needs to meet in order to facilitate cross-border business of small and medium-sized businesses. It seeks to systematise and comment on the most important legal Key Issues and therefore clarify and enrich the debate.</p>

Zugl.: Santiago, Univ., Diss., 2005

Submitted by Ana teresa Rosa Lopes (anateresa002@gmail.com) on 2017-04-27T19:32:18Z No. of bitstreams: 1 DISSERTAÇÃO_FINAL_25.04.17.pdf: 1409935 bytes, checksum: f5b230d1c7fbe974efa1cab1a1e4c195 (MD5) / Rejected by Vera Lúcia Mourão (vera.mourao@fgv.br), reason: Ana Teresa, boa tarde. para aprovar a sua submissão necessito que você corrija os itens abaixo e poste novamente: 1) Getulio - não tem acento, quando registraram a FGV foi grafado sem; 2) A numeração das páginas devem ser a partir da "introdução" levando em consideração as páginas anteriores, exemplo: tem a capa, contra capa ... Sumário, se totalizar 11 páginas a introdução será a página 12. atenciosamente. Vera - tel. 3799-3445 on 2017-04-27T20:47:44Z (GMT) / Submitted by Ana teresa Rosa Lopes (anateresa002@gmail.com) on 2017-05-04T21:11:01Z No. of bitstreams: 1 DISSERTAÇÃO_FINAL_25.04.17.pdf: 1449310 bytes, checksum: 220581e7f2d1a0a10ace7e1626b47bba (MD5) / Approved for entry into archive by Vera Lúcia Mourão (vera.mourao@fgv.br) on 2017-05-04T22:06:48Z (GMT) No. of bitstreams: 1 DISSERTAÇÃO_FINAL_25.04.17.pdf: 1449310 bytes, checksum: 220581e7f2d1a0a10ace7e1626b47bba (MD5) / Made available in DSpace on 2017-05-05T15:11:59Z (GMT). No. of bitstreams: 1 DISSERTAÇÃO_FINAL_25.04.17.pdf: 1449310 bytes, checksum: 220581e7f2d1a0a10ace7e1626b47bba (MD5) Previous issue date: 2017-03-15 / O presente trabalho traz um levantamento empírico do contencioso tributário brasileiro a partir de dados obtidos nas Demonstrações Financeiras e Formulários de Referência publicados pelas trinta maiores companhias abertas brasileiras no ano de 2014. Pode-se dizer que a principal contribuição almejada com este trabalho é apresentar um levantamento de dados objetivos sobre os pontos de instabilidade jurídica do sistema tributário, trazendo, assim, um pouco de luz à obscuridade que permeia a relação jurídico-tributária. A realização de pesquisa empírica sobre o assunto tem como pressupostos o questionamento da cultura formalista do direito tributário e a aposta de que para mudar a realidade, o primeiro passo é entendê-la. O levantamento das informações fiscais divulgadas pelas companhias mostra que há muitos aspectos da relação jurídico-tributária entre empresas e Estado que não são divulgados. Contudo, o pouco que foi possível identificar, demonstrou que há pontos de instabilidade nesta relação, cuja consequência está exprimida no vultoso valor envolvido nos processos administrativos e judiciais atualmente em curso sobre matéria tributária. De modo geral, este trabalho corrobora com a percepção de que há um ambiente de incerteza quanto à forma e conteúdo da divulgação de informações contábeis pelas companhias. As inconsistências verificadas, somada às idiossincrasias do sistema tributário brasileiro, torna recomendável a discussão acadêmica e profissional sobre a criação de regras específicas para a mensuração, reconhecimento e divulgação dos passivos contingentes e provisões decorrentes de processos de natureza tributária. Além disso, o mapeamento das disputas relevantes e aprofundamento das questões de mérito ali envolvidas permite indicar que o problema do alto grau de litigiosidade deve ser pensado para além da técnica da regra tributária. Ainda que existam ineficiências que possam ser melhoradas no plano normativo, este estudo mostra que a busca por parâmetros interpretativos das regras tributárias atualmente em vigor pode ser uma alternativa viável para o estancamento da litigiosidade em matéria fiscal. / This work presents an empirical research about tax litigation based on data obtained in the Financial Statements and Reference Forms published by the thirty largest Brazilian publicly traded companies in 2014. The main contribution sought by this work is to present data regarding the points of legal instability of the Brazilian tax system, thus bringing a little light to the obscurity that permeates the legal relationship between State and taxpayer. In furtherance of this result, this work is based on the assumption of questioning the formalist culture of tax law and stakes that in order to change reality; the first step is to understand it. The information disclosed by the companies show there are many aspects of the legal relationship between State and taxpayer that remain shadowy. Nonetheless, the aspects that could be identified through this empirical research showed there are lots of points of instability on such relationship, expressed in the large amount involved in administrative and judicial proceedings underway on tax matters. In a general perspective, this work corroborates the perception that there is an environment of uncertainty as to the form and content of disclosing accounting information by the companies. The inconsistencies verified therein, coupled with the idiosyncrasies of the Brazilian tax system, make it advisable to discuss, in both academic and professional levels, the creation of specific rules for the measurement, recognition and disclosure of contingent liabilities and provisions arising from tax matters. Furthermore, by means of mapping the relevant disputes with regard to judicial and administrative proceedings on tax matters and deepening the analysis of the merits of the issues therein, this work suggests that the problem of high degree of litigation should be addressed beyond the normative technique of the tax rule. Although there are inefficiencies that can be improved at the normative level, this study shows that the search for consistent interpretative parameters of the tax rules currently in force can be a viable alternative in order to stagnate the escalation of tax litigation.

Ce travail se focalise sur le parler du tarifit de la province de Nador, afin d’étudier la gémination dans cette variante du berbère, parlée au Maroc. Il s’agit d’une investigation articulatoire cinéradiographique et acoustique. Un aperçu général du système phonologique du tarifit est proposé. Dans la revue critique de l’état de la question, nous avons tenté, d’abord, de montrer les différents arguments relatifs à la représentation des géminées en un seul segment ou en une suite de deux segments. Nous avons ensuite évoqué les débats contradictoires sur les notions de tension et de gémination. Notre recherche est conduite dans le cadre du paradigme de la perturbation et des réajustements, en variant la vitesse d’élocution. Les résultats principaux dans le domaine acoustique montrent, pour toutes les consonnes, simples et géminées, produites en vitesse d'élocution normale ou rapide, que la durée de la tenue consonantique est l’indice principal qui permet de les distinguer. Au niveau articulatoire, l’étude du timing des paramètres articulatoires indique, entre autres, que c’est le contact apical, vélaire et uvulaire, plus long pour la géminée, qui est le paramètre préférentiel de la distinction phonologique simple vs. géminée. L’analyse des vues de profil donne les résultats suivants en ce qui concerne l’étendue de contact (mm) : a) l’étendue de contact des occlusives est systématiquement plus importante pour les géminées que pour les simples ; b) l’étendue de contact augmente de la consonne apical, au vélaire (réalisée plutôt palatale), puis à l’uvulaire. Les résultats sont discutés en termes de relations articulatori - acoustiques. / This work focuses on tarifit of the provinces of Nador, in order to study gemination in this variant of Berber spoken in Morocco. This is an acoustic and articulatory X-ray investigation. A general overview of the tarifit phonological system is proposed. In a critical review of the literature, we tried, first, to show the different arguments concerning representation of geminates as one or as a sequence of two segments. We then discussed the contradictory debates on the concepts of tension and gemination. Our research is carried out within the perturbation and readjustments paradigm, by varying speech rates. Main results in the acoustic domain show for all consonants, singletons and geminates, produced in normal or fast speech, that consonantal closure is the main cue that allows distinguishing them. On the articulatory level, the study of the timing of articulatory parameters indicates, among other things, that it is the apical, velar and uvular contact, longer for geminates, which is the preferred parameter of the singleton vs. geminate phonological distinction. Analysis of profile views gives the following results regarding contact extent (mm) : a) contact extent for plosives are systematically larger for geminates than for singletons ; b) contact extent increases as one goes from the apical consonant to the velar (rather palatal) consonant, then to the uvular consonant. Results are discussed in terms of articulatory - acoustic relations.

Esta tese tem como propósito o estudo da limitação dos poderes do controlador como mecanismo fundamental de proteção dos demais acionistas que integrem as companhias fechadas, sobretudo no contexto das operações de transferência de controle, nas quais é frequente que os minoritários fiquem impossibilitados de vender conjuntamente suas ações na mesma operação em que o controlador tiver transferido a sua participação a terceiros. A questão possui relevância na medida em que o art. 254-A da Lei das Sociedades por Ações (LSA Lei no 6404/1976) não cuida das companhias fechadas, e a obrigatoriedade da realização de oferta pública decorrente de alienação de controle nele prevista destina-se tão somente às companhias abertas. Na análise do assunto, discute-se a limitação dos poderes do controlador como o núcleo dos mecanismos de proteção das minorias, tendo em vista principalmente que as decisões nas companhias fechadas brasileiras são tomadas, como regra, por uma maioria estável, ficando os demais acionistas em uma posição de mera subordinação às decisões tomadas pelos controladores. É imperativo esclarecer que não se pretende assumir uma posição estanque de defesa dos minoritários, tampouco uma postura de ataque ao controlador. Ao revés, o verdadeiro desafio está em contrabalancear o legítimo poder conferido ao controlador, com os interesses dos minoritários. Para tanto, ao tema é conferido um tratamento de composição de interesses mediante o estabelecimento de limites aos poderes do controlador na exata medida necessária à proteção das minorias, sem, contudo, destronar o predomínio da maioria. Utilizam-se como fontes de pesquisa a literatura revisada nacional disponível em livros, periódicos, jurisprudência, decisões administrativas e na legislação pertinente ao tema. Na escassez de regulamentação substanciosa, complementa-se o estudo com teoria extraída da doutrina e da jurisprudência estrangeiras. / This thesis aims to study the limitation of the powers of the controller as a fundamental mechanism for the protection of the other shareholders that are part of the closely held companies, especially in the context of transfer of control transactions, in which it is common for minority remain unable to jointly sell their shares in the same transaction that the controller has transferred its equity interest to third parties. The matter is relevant as the article 254-A of Corporate Law (LSA Lei no 6.404/1976) does not regulate closely held companies, and the obligation to make public offering resulting from de transfer of control provided in such article is intended solely to publicly held companies. In analyzing the subject, it is discussed limiting the powers of the controller as the minority protection mechanisms core, especially in view of the fact that decisions in Brazilian closely held companies are taken, as a rule, by a stable majority, being the other shareholders in a position of mere subordination to the decisions taken by controllers. It is imperative to clarify that it is not intended to assume a standing position defending the minority, nor a posture of attack the controller. To the contrary, the real challenge is counterbalance the legitimate power given to the controller with the minority interests. Therefore, the subject is addressed in a sense of composition of interests by establishing limits to the powers of the controller in the exact extent necessary for the protection of minorities, without, however, dethrone prevalence of majority. As sources of research are used the national reviewed literature available decisions and pertinent legislation. In dearth of material rules, the study will be complemented with foreign doctrine and case law.