L’efficacité de l’organisation du patrimoine du couple nécessite que les règles civiles et fiscales s’articulent de façon harmonieuse, même si chacune de ces branches de droit poursuit une finalité propre. La recherche de l’optimisation et de la sécurité de la charge fiscale du couple doit donc être appréciée à la lumière de cette relation. En matière de gestion, l’optimisation fiscale du patrimoine du couple suppose que l’imposition des revenus et du capital du couple soit personnalisée. L’impôt doit donc prendre suffisamment en compte les facultés contributives du couple, c’est-à-dire tenir compte de leur situation personnelle. Le système de l’imposition par foyer permet ce respect du principe de personnalisation de l’impôt. C’est donc la mauvaise transposition par le droit fiscal du pluralisme des modes de conjugalité qui conduit à remettre en cause le système. Ces contradictions sont plus nuancées pour le traitement de la dette fiscale. La transposition du mécanisme de solidarité en matière fiscale assure en effet un équilibre satisfaisant entre les garanties du contribuable et le respect de la nécessité de l’impôt.En matière de transmission, l’optimisation fiscale du patrimoine du couple suppose que l’imposition des mutations soit allégée. Bien que les contradictions persistent, l’harmonie entre le droit privé et le droit fiscal est plus prononcée. En matière de droits d’enregistrement, les couples de droit n’ont plus à privilégier la fiscalité au détriment de la stratégie patrimoniale. Pour les couples de fait, l’imposition demeure. Le recours aux techniques d’anticipation successorale leur est donc nécessaire, mais ils restent alors soumis au risque fiscal. / The efficiency of the organization of the Couple's estate requires a harmonious relationship between civil law and tax law, even if each of these two branches of law pursues its own purpose. The search for optimization and for the security of the couple's tax burden should then be assessed in the light of this relationship. As regards management, the tax optimization of the couple's estate implies that the taxation of the couple's income and capital is individualized. Tax should therefore take into account the couple's tax payment capacities, that is to say their personal situations. The household taxation system allows to respect the principle of the individualization of tax. However the fact that tax law translates poorly the pluralism of the modes of conjugality may lead to challenge the system. These contradictions are slightly different for the treatment of tax debt. Indeed, the translation of the mechanism of solidarity into tax law guarantees a satisfactory balance between the taxpayer's guarantees and the respect of the necessity of taxation. As regards inheritance, the tax optimization of the couple's estate implies that the taxation of transfers is reduced. Though there are still contradictions, the relationship between private law and tax law is more harmonious. As far as registration fees are concerned, de jure couples do not have to favour taxation to the detriment of a legacy strategy. For de facto couples, taxation remains. So they need to resort to the techniques of anticipatory inheritance, but they are still subjected to tax risks.

O presente trabalho tem como objetivo estudar a força propulsora proveniente do motor de indução linear plano, na condição de bloqueio. Utiliza-se um método de imposição de correntes elétricas ao estator através de um conversor de frequência PWM acionado por uma plataforma realimentada. A leitura da força propulsora foi realizada através de uma célula de carga utilizando um circuito eletrônico para leitura e condicionamento do sinal. Visando a análise completa do motor linear, foi realizado uma modelagem computacional que emprega todos os parâmetros relevantes ao estudo da máquina bloqueada. Ao final realizou-se um confronto teórico experimental que avaliou a eficiência do método proposto. / This work intent to study the motive power provided by the plane linear induction motor, in a lock condition. It uses a method of imposition of the electric current to the stator via a frequency convertor PWM driven by a refed platform. The reading of the motive power was performed by a load cell using an electronic circuit for reading and conditioning of the signal. Aiming a complete analysis of the linear motor, it was performed a computational modeling that employs all relevant parameters to the study of the locked machine. At the end it was held a theoric-experimental confrontation that evaluated the effectiveness of the proposed method. / Dissertação (Mestrado)

Please read the abstract in the thesis. / Thesis (PhD)--University of Pretoria, 2013. / gm2013 / Old Testament Studies / unrestricted

Cette étude montre d’abord que, dans la période actuelle, la notion de redevance pour service rendu fait l’objet d’une profonde évolution : de la simple rémunération du coût du service rendu, la redevance correspond désormais à la rémunération de la valeur économique procurée à certains usagers. Cette évolution lui confère une fonction régulatrice : la redevance n’intègre plus seulement des préoccupations juridico-administratives mais tient compte de préoccupations de marché. Cette étude dégage, par ailleurs, les effets de ce facteur de mutation sur cette catégorie du droit public. A cet égard, il semble que cette dernière ne soit pas engagée dans un processus de dégradation ou de rénovation. Au contraire, elle cherche un équilibre en oscillant à la fois dans le sens d’une dégradation et d’un renouveau.A ce titre, cette catégorie juridique constitue une parfaite illustration des transformations affectant, dans la société contemporaine, tout le droit public et l’État lui-même. En définitive, l’étude des transformations de la notion de redevance amène à une réflexion générale sur la naissance d’un nouveau modèle juridique et politique, c’est-à-dire « à déceler les phénomènes plus généraux qui en sont à l’origine (…); un processus de métamorphose de la société (…) et l’apparition d’un nouveau contrat social (…) Une telle recherche permet de réfléchir à ce que sera l’Etat du XXIe siècle». / This study first shows that, in the current period, the notion of fee for service rendered is subject to a profound evolution : from simple compensation of the cost of the service rendered, the fee now is the compensation value economic procured for some users. This development gives it a regulatory function: the fee not only includes legal and administrative concerns but also takes account of market concerns. This study identifies, in addition, the effects of this mutation factor on this category of pulic law. In this respect, it seems that it isnot engaged in a process of degradation or renovation. Instead, it seeks a balance oscillating at a time in the sense of degradation and renewal.As such, this legal category is a perfect illustration of the transformations affecting, in contemporary society, public law and the state itself. Ultimately, the study of transformations of the notion of fee leads to a general reflection on the birth of a new legal and political model, that is to say «to detect more general phenomena that are at the origin (...); a society's transformation process (...) and the emergence of a new social contract (...) Such research helps to think about what will be the state of the XXIe century ».

The objectives of this thesis were to observe how the Canadian youth justice system has dealt with the regulation of the transfer of young offenders to the adult court and how the Canadian statutes have regulated the imposition of adult offences for young offenders. For this, I drew a distinction between two levels of observation: first, I observed the process of "creation of statutes" by the political system. Second, I observed the process of "understanding and interpretation of statutes" by the judicial system. The notion of "political system" includes the legislation enacted by Parliament, parliamentary debates, and reports published by the Government of Canada. The notion of "judicial system" includes the decisions of the Montreal Youth Court. For the first level of observation ("creation of statutes"), I observed and analyzed the work of the political system for the period 1842 to 2012. Starting in 1857, many statutes regulated different aspects of the criminal law system as it applied to young people. The first statute to deal with youth offenders comprehensively and different from adult offenders was the Juvenile Delinquents Act (1908); this statute was replaced by the Young Offenders Act (1982). The current statute is the Youth Criminal Justice Act (2002). With regard to the Juvenile Delinquents Act (1908) and the Young Offenders Act (1982), I observed how the political system regulated the mechanism of transferring a young person to the adult court. This mechanism allowed the youth court to decide a question of jurisdiction: whether the young person would be processed and sentenced within the youth justice system, or whether the young person would be sent to the adult court for him to be dealt with and sentenced therein. With regard to the Youth Criminal Justice Act (2002), I observed how the political system has regulated the imposition of adult sentences by the youth court. This statute replaced the mechanism of transfer under the two previous statutes by the imposition of adult sentences within the youth justice system. For the second level of observation ("the understanding and interpretation of statutes"), I observed how the Montreal Youth Court had understood and interpreted the statutory provision that allowed the youth court to transfer a young person to the adult court for the young person to be dealt with and sentenced therein. My period of observation is from 1911 to 1995. I argue that both the political and the judicial systems have been strongly influenced by the theories of deterrence, denunciation, retribution, and rehabilitation. The influence that each theory has exercised on each system varies. The political system, originally focused on the rehabilitation of young people, has been slowly “contaminated” by the most punitive theories, such as deterrence and denunciation. This shift started in the 70’s and slowly increased over the years. Conversely, while the judicial system does not seem to have been originally influenced by the theories of rehabilitation, its focus has slowly shifted towards this objective as the primary goal of their intervention towards young offenders since the 70’s. However, the “successful rehabilitation” of a young person has become a goal in itself, where “unsuccessful offenders” have been transferred to the adult court and dealt with the adult punitive justice system.

Les organismes de placement collectif (OPC) permettent aux investisseurs d'avoir accès à une gestion professionnelle, à la diversification, aux économies d'échelle, à un réinvestissement efficient des revenus et à la liquidité. Les formes juridiques et les systèmes fiscaux des OPC peuvent varier considérablement d'une juridiction à une autre. L'objet de cette thèse est de voir si les investisseurs dans un OPC sont dans la même situation dans laquelle ils se seraient trouvés s'ils avaient investi directement. Contrairement à un contexte national, les investisseurs de portefeuille transfrontaliers ne sont pas placés dans la même situation dans laquelle ils se seraient trouvés si le revenu de placement était réalisé directement. En effet, l'investissement transfrontalier en valeurs mobilières est entravé par des obstacles fiscaux résultant des retenues à la source et des lacunes actuelles de l'allégement conventionnel, en particulier en ce qui concerne les OPC. Afin d'assurer une plus grande sécurité fiscale aux OPC et à leurs investisseurs, diverses solutions possibles à ces difficultés ont alors été abordées. Il a été souligné qu'il faudrait améliorer les conventions de double imposition et les systèmes d'allègement conventionnel en octroyant les avantages soit au niveau de l'OPC soit au niveau de leurs investisseurs. Des perspectives sont également offertes par les règles de non-discrimination en vertu du droit de l'UE à travers notamment les initiatives de la Commission européenne et la jurisprudence de la CJUE. Ces perspectives permettent de suggérer que les États devraient rechercher un accord multilatéral pour abolir les retenues à la source sur les dividendes dans l'État de la source du revenu lorsqu'il est payé à des OPC établis dans d'autres États. Idéalement, tout accord visant à abolir les retenues à la source devrait être combiné à un système d'échange automatique d'informations. Il a été souligné que les inefficacités fiscales favorisent l'innovation financière tels que les produits dérivés et autres instruments financiers qui sont largement utilisés par les gestionnaires d'actifs comme une alternative pour éviter la retenue à la source sur les dividendes. / Collective investment vehicles (CIVs) permit investors to obtain access to professional management, diversification, economies of scale, efficient reinvestment of income and liquidity. The legal forms and tax structures of CIVs may vary considerably from one jurisdiction to another. The purpose of this thesis is to see if CIV investors are in the same position in which they would have been if they had invested directly.Unlike in a domestic context, cross-border portfolio investors are not placed in the same position as if investment income was realised directly. Indeed, cross-border investment in securities is hampered by tax obstacles resulting from withholding taxes and the current deficiencies of treaty relief, especially in relation to collective investment vehicles. In order to provide more certainty to CIVs and underlying investors, various possible remedies to those difficulties have been then addressed. It was highlighted that we should improve double taxation treaties and treaty relief systems by granting benefits either on OPC level either on the level of underlying investors. Perspectives are also offered by non-discrimination rules under EU law, especially through the EU Commission's initiatives and the ECJ cases law. Based on these prospects, it is submitted that the states should seek a multilateral agreement to abolish withholding taxes on dividends in the source state of income, when paid to CIVs established in another states. Optimally, any agreement to abolish withholding taxes should be combined with an automatic exchange of information system. We pointed out that tax inefficiencies promote financial innovation such as derivatives and other financial instruments which are widely used by asset managers as alternatives to avoid dividend withholding tax.

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Trata a presente tese da sustentação da indispensabilidade de utilização, em um sistema tributário, para almejar ser justo, da tributação indireta. E não basta a utilização dela como elemento complementar do sistema. É necessário que sua participação seja equilibrada em relação à utilização da tributação direta, igualmente indispensável à justeza do sistema. Assim, entre a tributação direta e a indireta, não se deve cogitar de qual das duas é mais justa, sim que uma e outra contribuem igualmente para que o sistema como um todo, possa ser o mais justo possível. A exposição se inicia com um escorço histórico em que se procura analisar e situar o funcionamento dos sistemas tributários na evolução e conformação das diversas sociedades que antecedem à nossa, com uma natural ênfase à civilização ocidental como a entendemos, isto é, centrada em uma corrente econômica, cultural e técnica, de linha mediterrânea e européia. Neste escorço, superada a exposição referente às origens mais remotas, foram feitos alguns destaques temáticos, o primeiro e mais importante destacando a atuação de Colbert no reinado de Luiz XIV, na França, pela sua contribuição crítica ao sistema tributário então vigente naquele país, e a reforma que implementou com a introdução de impostos indiretos e redução de impostos diretos, no sentido de institucionalizar e fortalecer o reino. Outros destaques foram feitos, merecendo especial citação Ricardo, Enno Becker e Keynes, o primeiro pela sua exposição crítica dos impostos vigentes na Inglaterra em seu tempo, o segundo pela sua notável participação na elaboração da Constituição de Weimar e o terceiro pela sua atuação nos Estados Unidos após a crise de 1929 e sua participação na conferência de Bretton Woods. Findo o escorço histórico, segue-se uma exposição de natureza pessoal, historiando a forma como a presente tese se conformou, sob o título de \"Reintrodução\". A partir da conceituação de \"justiça fiscal\", a tese propriamente dita se delineia, passando-se de uma análise crítica relacionada ao objetivo maior, a justiça, para a análise do papel dos impostos indiretos e diretos e da contribuição de melhoria. Em sua parte final cuida-se do ajustamento sistêmico do problema, inspirando, além do desejável ajuste científico e cibernético, uma profunda reforma tributária, que poderia destinar-se ao Brasil, ou a qualquer outro país, em qualquer estágio de desenvolvimento que se encontre. O modelo é inspirado na reforma que, produzida inicialmente na França com a introdução da T.V.A. (\"Taxe a la Valeur Ajoutée\"), depois estendida à comunidade econômica européia, praticamente institucionalizou naqueles quadrantes um tipo de imposto único indireto, altamente simplificador desse sistema impositivo. Propõe-se desta forma, a introdução também de um imposto único similar, direto, que aliado à uma nova contribuição de melhoria, melhor instituída, e da terceirização sistêmica das taxas, dariam estrutura final a todo o conjunto tributário nacional, tendo por objetivo maior o estado de direito democrático moderno. Esta, assim, seria a \"grande síntese\" tributária passível de ser alcançada, em qualquer sistema moderno. / Cette thèse concerne le maintien du caractère indispensable de Ia tributation indirecte dans un système tributaire qui vise à Ia justice. Cependant, il ne suffit pas I\'emploie de Ia tributation indirecte en tant qu\'élement complémentaire du système. Il faut que sa participation soit equilibrée par rapport à I\'emploie de Ia tributation directe, également indispensable à Ia justesse du système. Ainsi, entre les impôts directs et les indirects, Ia cogitation est que tous les deux contribuent également pour que le système soit juste et non qu\'an entre le deux est plus juste. L\'exposition part d\'un raccourci historique dont le but est d\'analyser et placer le fonctionnement des systèmes tributaire dan I\'évolution et Ia conformation de plusieurs societés ultérieures, comprennant surtout Ia civilisation occidentale en tant que nous I\'envisageons. Ça veut dire, dont I\'axe consiste dans une chaine économique, culturelle et technique d\'origine meditarrenée et européenne. Dans ce raccourci, apres avoir surmonté I\'exposition concernant les origines les plus lointaines, on a choisi quelques groupes thématiques, dont le premier et le plus important concerne I\'action de Colbert dans le royaume de Louis XIV, en France, en raison de sa contribution critique au système tributaire lors y en vigueur, ainsi que Ia reforme qu\'il a implanté, dont I\'innovation consistait dans I\'introduction des impôts indirects et dans Ia reduction des impôts directs, de façon à institucionaliser et rendre plus puissant le royaume. Ensuite, on passe à d\'autres souslignements, et on doit mentionner de façon spéciale ceux-Ià concernant Ricardo, Enno Becker et Keynes. Le premier en raison de son exposition critique des impôts, lors en vigueur dans l\'Angleterre. Le second en fonction de sa remarquable participation dans I\'élaboration de Ia Constitution de Weimar. Et le troisième en raison de son sction aux États Unis aprés Ia débâcle de 1929, ainsi que sa participation dans Ia réunion de Bretton Woods. Apres ce raccourci historique, on passe à une exposition d\'ordre personnel, en racontant en detail le développement de cette thèse, sous le titre \"Reintroduction\". À partir de Ia conceptualisation de \"justice fiscale\", Ia thèse, en son essence, se delinée, et on passe à une analyse critique par rapport à son but majeur - Ia justice -, par I\'analyse de Ia fonction des impôts indirects et directs et Ia contribution d\'amélioration. La dernière section est consacrée à I\'ajustement systémique du problème, qu\'inspire, au-delà d\'un souhaitable couplage scientifique et cybernétique, une reforme tributaire profonde, capable d\'être employée soit au Brésil soit à un autre pays quelconque, independamment du degrée de développement qu\'il a atteint. Le modele s\'inspire à Ia reforme qui a commencé en France, avec I\'introduction par Maurice Lauré de Ia T.V.A. (Taxe à Ia Valeur Ajoutée) et, qu\'ensuite, étendue à Ia Communauté Européenne, a contribué pour I\'institutionnalisation, dans Ia pratique, d\'un genre d\'impôt unique indirect, de façon à simplifier remarquablement de système de ces impôts. On propose, donc, I\'introduction d\'un impôt unique similaire, direct, que s\'alliant à une nouvelle contribution d\'amélioration, meilleurment instituée, et de Ia concession systématique des services, serait capable de donner une structure finale à tout I\'ensemble tributaire national, en une grande synthèse, ayant pour but majeur I\'état de droit démocratique moderne.

Este trabalho aborda as oscilações eletromecânicas de baixa frequência, relativas a modos interáreas, pouco amortecidos, avaliando o seu impacto no desempenho de redes elétricas multi-máquinas com o objetivo de elevar o amortecimento destes modos com equipamentos TCSC. Os locais apropriados para instalação destes equipamentos são escolhidos com a análise dos resíduos de funções de transferência e o ajuste de parâmetros, para o projeto coordenado de controladores, utiliza o método de imposição de polos. O sistema não linear de equações, obtido com a aplicação do método de imposição de polos, supondo coeficientes de amortecimento pré-estabelecidos, é resolvido utilizando-se o método de Newton Raphson. Adicionalmente, avalia-se a possibilidade do método auxiliar na análise de interações entre controladores e identificação de acoplamentos, por meio da análise dos termos que compõem as equações de imposição de polos. / This work deals with low frequency oscillations related to inter-area modes, evaluating their impact on the performance of multi-machine electrical networks with the aim to increase the damping of these modes using TCSC. The best places to install these devices are chosen with the analysis of the residues of transfer functions and the parameter fitting for coordinated application of stabilizers is performed with the pole placement method. The nonlinear system of equations, obtained with the pole placement method, assuming specified damping factors, is solved with the Newton-Raphson method. The method is also used in the analysis of control interaction among stabilizers through the evaluation of individual parcels of the pole placement equations, as an additional feature of the approach.

Este trabalho aborda as oscilações eletromecânicas de baixa frequência, relativas a modos interáreas, pouco amortecidos, avaliando o seu impacto no desempenho de redes elétricas multi-máquinas com o objetivo de elevar o amortecimento destes modos com equipamentos TCSC. Os locais apropriados para instalação destes equipamentos são escolhidos com a análise dos resíduos de funções de transferência e o ajuste de parâmetros, para o projeto coordenado de controladores, utiliza o método de imposição de polos. O sistema não linear de equações, obtido com a aplicação do método de imposição de polos, supondo coeficientes de amortecimento pré-estabelecidos, é resolvido utilizando-se o método de Newton Raphson. Adicionalmente, avalia-se a possibilidade do método auxiliar na análise de interações entre controladores e identificação de acoplamentos, por meio da análise dos termos que compõem as equações de imposição de polos. / This work deals with low frequency oscillations related to inter-area modes, evaluating their impact on the performance of multi-machine electrical networks with the aim to increase the damping of these modes using TCSC. The best places to install these devices are chosen with the analysis of the residues of transfer functions and the parameter fitting for coordinated application of stabilizers is performed with the pole placement method. The nonlinear system of equations, obtained with the pole placement method, assuming specified damping factors, is solved with the Newton-Raphson method. The method is also used in the analysis of control interaction among stabilizers through the evaluation of individual parcels of the pole placement equations, as an additional feature of the approach.