Submitted by Marcela Bronstein (mb@marcelabronstein.com.br) on 2017-05-16T15:47:53Z No. of bitstreams: 1 Marcela Bronstein 2017 FGV RJ.pdf: 7514602 bytes, checksum: 0ec41367739985345ab5f2a4bec87fe2 (MD5) / Approved for entry into archive by Rafael Aguiar (rafael.aguiar@fgv.br) on 2017-06-13T20:08:37Z (GMT) No. of bitstreams: 1 Marcela Bronstein 2017 FGV RJ.pdf: 7514602 bytes, checksum: 0ec41367739985345ab5f2a4bec87fe2 (MD5) / Made available in DSpace on 2017-06-22T12:54:41Z (GMT). No. of bitstreams: 1 Marcela Bronstein 2017 FGV RJ.pdf: 7514602 bytes, checksum: 0ec41367739985345ab5f2a4bec87fe2 (MD5) Previous issue date: 2017-04-18 / O objetivo do presente estudo foi descrever e analisar a trajetória do incentivo fiscal à cultura no município do Rio de Janeiro – Lei 1.940/92 (1992–2012) e Lei 5.553/13 (2013 – em vigor), e, como objetivos secundários, consolidar os dados dispersos e avaliar a distribuição de recursos das fases de inscrição de projetos e captação de recursos. Foram realizadas pesquisas em diversas fontes, públicas e privadas, eletrônicas e físicas e, além do resgate histórico, a estruturação de um banco de dados permitiu consolidar uma grande variedade de registros sobre os termos de compromisso (contratos) firmados no período. O resultado da pesquisa evidencia melhorias na distribuição dos recursos, na inter-relação entre o poder público e os agentes de mercado e na operacionalização do mecanismo, apesar de não ter havido aporte de recursos privados para a cultura, como pretendido originalmente. / The current study’s goal was to describe and analyze the history of tax incentives for cultural sponsorships in the city of Rio de Janeiro – Law 1.940/92 (1992–2012) and Law 5.553/13 (2013 – active), and, as a secondary goal, to consolidate disperse data and evaluate the distribution of resources throughout the phases of the projects and the obtaining of sponsorships. The research data was collected from various sources, both public and private, in electronic and paper formats. In addition to a historical review, the structure of the database permitted the consolidation of the terms of commitment of a large variety of contracts completed during the period. The results of the research provided evidence of improvements in the distribution of resources, with respect to the interrelationship between governmental and private agents in the operationalization of the law for cultural incentives. However, the objective of the law was not achieved, in that sponsors failed to provide additional funding, as was planned.

Technical provisions representthe most important item of the liabilities of insurance companies. First chapter of this thesis deals with the characteristics and the sense of provisions in any accounting entity. The next chapters are concerned with the regulation of provisions according to the current czech account and tax law and to the IAS/IFRS. The next chapter is the most extensive. This chapter describes technical provisions and rules for their creation, accountig, measurement according to the current valid law in the Czech republic. The subchapters describe the particular technical provisions and their differenties and calculation. The related topics of the reinsurance and the financial placing are presented here too. The examplas for accounting of the technical provisions int the life and the non-life insurance company are shown in the practical part of this thesis.

This Diploma Theses deals with services offered by the domestic estate agencies. They are related to the main activities of an estate agency, which are selling and purchasing real estate. Based on the purposes mentioned above, different means of valuating needs to be applied. A purchaser needs an estimation of a usual market price of the real estate in order to obtain a mortgage loan. A seller needs an expert’s opinion (the administrative price) for quoting the property tax. The Diploma Theses has been divided into two parts. The first part is theoretical and the second is practical. The theoretical part deals with quoting a market price of real estate. I have focused on quoting market prices for the needs of banks to grant loans and credits. Valuating, which has been described in the theoretical part, has been applied on some concrete real estate from 2008 and 2009. The aim of the practical part is to investigate the hypothesis that administrative prices are at the same level with market prices. Based on the generalised results of the investigation from years 2008 and 2009, I have tried to describe some possible development of the prices.

[pt] A dissertação aborda contemporânea política criminal de combate ao terrorismo e sua relação com a criminalização da atuação da sociedade civil na política. Para tanto, busca compreender os fundamentos teóricos que justificam a criação de leis penais antiterroristas, os quais se sustentam em situações de potencial emergência social e que, por esta razão, ensejariam medidas excepcionais por parte do Estado. Assim, entende-se a política criminal antiterrorista como uma política de exceção que rompe com valores constitucionais de restrição ao poder punitive estatal. A partir dessa compreensão, o trabalho procura, no chamado Direito Penal do Inimigo, exprimir tais políticas criminais de emergência nos campos do Direito Penal e do Direito Processual Penal. Por fim, aborda-se a constituição do tipo penal de terrorismo enquanto delito político, para elucidar o processo que levou a criminalização política de agentes sociais. / [en] This work approaches the contemporary criminal policy on the war on terrorism and its relation with the repression of social claims and civil rights. To do so, it searches for the theory behind the justification the for anti-terrorism law, which happen during social emergency times that claim for exceptional measures by the state. Therefore, the anti-terrorism law is understood as an exceptional policy which breaks with constitutional values about state power restriction. This work searches on the so called Enemys Criminal Law for the emergency criminal law and criminal procedure. At last, it approaches the constitution of a crime of terrorism as a political crime in order to understand how it could contribute to criminalizing social and political players.

Le principe de réparation intégrale du préjudice corporel démontre les limites de son application actuelle. Alors que notre système juridique paraît enclin à toutes les sollicitudes envers la victime, celui-ci manque largement à son but : la multiplicité des régimes d'indemnisation, l'hétérogénéité des méthodes d'évaluation et l'insuffisante fermeté des concepts mis en oeuvre apparaissent comme autant de facteurs de disparités entre les victimes. À l'appui d'une étude ouverte au droit international, aux solutions doctrinales ainsi qu'à une appréhension ajustée de la notion de victime; cette thèse oeuvre pour une autonomisation du droit du dommage corporel respectant les valeurs d'égalité, d'humanité et de justice de l'indemnisation propres au principe de réparation intégrale du préjudice corporel. / The principle of full reparation for bodily injury demonstrates the limits of its current application. While our legal system seems inclined to all the requests to the victim, it largely misses its goal : the multiplicity of compensation schemes, heterogeneity assessment methods and insufficient firmness concepts implemented appear as factors of disparities between the victims. In support of an open study with international law, to the doctrinal solutions as well as an adjustedunderstanding of the concept of victim ; this thesis works for the empowerment of personal injury law respecting the values of equality, humanity and justice of compensation specific to the full compensation principle of reparation for bodily injury .

[pt] O princípio nemo tenetur se detegere, em seu duplo aspecto vedação à autoincriminação e direito ao silêncio, é uma conquista civilizatória das sociedades democráticas. A importância do princípio, muitas vezes não explicitada nas discussões sobre a constitucionalidade dos institutos e leis, é de tamanha monta que, conjuntamente com o princípio da presunção de inocência, forma a base axiológica de todo o sistema processual penal democrático. Contudo, o poder Estatal, diante do apelo popular e em resposta aos altos índices de criminalidade e episódios notórios de corrupção no Brasil tem, nos últimos tempos, a partir de uma continuidade cronológica de legislações, relativizado ou erodido os sustentáculos do princípio nemo tenetur se detegere. Tal postura Estatal consubstancia o que na criminologia se denomina de direito penal do inimigo, que servirá de substrato teórico para explicar o porquê do fenômeno de hipercriminalização e recrudescimento Estatal. A pesquisa visa, portanto, reafirmar o valor do nemo tenetur se detegere, acentuando os casos em que está a sofrer ataques e oferecer, a partir de pesquisa doutrinária e da análise jurisprudencial nacional e estrangeira, possíveis salvaguardas ao princípio com vistas a garantir que o processo penal brasileiro continue a respeitar os direitos individuais inerentes a uma ordem constitucional de fato e não meramente de direito. / [en] The principle nemo tenetur se detegere, in its double aspect privilege against self-incrimination and right to silence, is a civilizational conquest of democratic societies. The importance of this principle, which is often not made explicit in the discussions on the constitutionality of institutes and laws, is so significant that, together with the principle of presumption of innocence, forms the axiological basis of the entire democratic criminal procedural system. However, the State power, in the face of popular appeal and in response to high crime rates and notorious episodes of corruption in Brazil, has recently, from a chronological continuity of legislation, relativized or eroded the pillars of the nemo tenetur se detegere principle. This state posture consubstantiates what in criminology is called the criminal law of the enemy, which will serve as a theoretical substrate to explain the phenomenon of hypercriminalization and State recrudescence. The aim of the research is to reaffirm the value of the nemo tenetur, to highlight the cases in which it is under attack and to offer possible safeguards to the principle, based on jurisprudencial research and national and foreign case analysis, with a view to ensuring that the Brazilian criminal proceeding continues to respect the individual rights inherent in a constitutional order of fact and not merely law.

This master thesis aims the analysis of the constitutional Institute of dissolution of the Bundestag in the Basic law of Germany and the Chamber of Deputies in the Constitution of the Czech Republic and its usage in the constitutional and political praxis. It is a two-case-study with the goal to compare how the dissolution of parliament is defined in both constitutions, which restrictions are set for its usage, who is the decision maker and for which situations the dissolution of parliament is defined in those constitutions. At the very beginning, the basic theory of the dissolution and its types are presented followed by the two case studies that include the historical background of the actual valid constitutional modification the dissolution of parliament. The second part of each case study consists of the analysis of the actual modification and presentation of its specifics and relation to other articles of the constitution. The third part of both case studies covers the actual political and constitutional usage of the Institute of dissolution, its attempts and also the decisions of the constitutional courts in each country. The Czech case also covers the constitutional amendment that extended the possibility to dissolve the Czech Chamber of Deputies. In the German case also the so-called...

En la presente investigación se aborda la problemática existente en la composición del Directorio y en el procedimiento de elección de sus miembros en una Empresa Prestadora de Servicios de Saneamiento ubicada en el centro oeste del Perú, en adelante EPS S.A. como factor que incide en la Sostenibilidad en la gestión empresarial de dicha empresa y en las demás Empresas Prestadoras de Servicios de Saneamiento de accionariado municipal a nivel nacional, en adelante “EPS”. A efectos de encontrar una solución a la problemática expuesta, se plasmará una propuesta normativa dirigida a modificar la Ley Marco de la Gestión y Prestación de los Servicios de Saneamiento, Decreto Legislativo N° 1280, su Reglamento aprobado por Decreto Supremo N° 019-2017-VIVIENDA y la derogación del Decreto Supremo N° 329-2018-EF, que aprueba la Escala de dietas para miembros de directorios de las empresas prestadoras de servicios de saneamiento públicas de accionariado municipal así como de la Resolución Ministerial N° 467-2017-VIVIENDA, que aprueba el Procedimiento para la Elección, Designación y Vacancia de Directores de las Empresas Prestadoras de Servicios de Saneamiento Públicas de Accionariado Municipal. / This research assesses the problematic of the composition of the Board of Directors in the Sanitation Services Provider Company located in the central west of Peru, EPS S.A. as a factor that affect their business sustainability management and the other companies that provide sanitation services for municipal shareholders nationwide. The normative proposal aims to modify the Framework Law for the Management and Provision of Sanitation Services (Legislative Decree 1280) and its Regulation approved by Supreme Decree 019-2017-VIVIENDA, the Decree 329-2018-EF and the repeal of Ministerial Resolution 467-2017-VIVIENDA, which approves the Procedure for the Election, Appointment and Vacancy of Directors of the Public Sanitation Service Providers of Municipal Shareholders. / Trabajo de investigación

La recherche de la loi applicable à la société, lex societatis, est incontournable carc’est de cette loi dont dépendront les règles de constitution, de fonctionnement et dedissolution de la société. Mais la problématique de la détermination de la lex societatis enDroit International des Affaires réside dans l’identification d’un mode adéquat derattachement des sociétés transfrontalières à un territoire national. Le caractère transfrontalierdes sociétés actuelles accentue le conflit entre les différents systèmes de rattachement dessociétés traditionnellement retenus par les législations. La pluralité de système derattachement des sociétés est à l’origine de conflits auxquels l’uniformisation de la règle deconflit de lois en matière de détermination de la lex societatis peut être une solution.Le droit des sociétés doit être un instrument au service des affaires, et non un frein àleur évolution et à leur développement. Ainsi pour répondre aux besoins des affairesinternationales, outre l’élimination des entraves aux échanges il faut envisager une adaptationdu contenu des règles de conflit de lois actuelles qui permettent la détermination de la lexsocietatis ainsi qu’une modification de leur source. / The search of the law applicable to the company, lex societatis is a must because it isthis law which will depend on the rules of formation, operation and dissolution of thecompany. But the problem of determining the lex societatis in International Business Law isthe identification of a suitable method of attachment of cross-border companies on a nationalterritory. The transboundary nature of today’s societies accentuates the conflict between thedifferent companies of connecting systems traditionally retained by the legislation. Theplurality of connecting corporate system is causing conflicts that standardization of the rulesof conflict of laws determining the lex societatis can be a solution.Company law should be a tool for business, not a hindrance to their development andtheir development. So to meet the needs of international business, besides the elimination ofbarriers to trade should be considered an adaptation of the contents of the current conflict oflaws rules that allow the determination of the lex societatis and a change of their source.

Fondé à Munich en octobre 1946 suite à la réorganisation d’un proto-parti mariant rejet de l’unitarisme autoritaire et provincialisme anti-prussien, le Bayernpartei (BP) se fit après la guerre le courtier des revendications autonomistes bavaroises et le médiateur de l’hostilité populaire à l’égard des réfugiés allemands originaires d’Europe centrale et orientale. Couronné de succès lors des élections fédérales post-dictatoriales de 1949 – à l’occasion desquelles il recueillit 20,9% des voix en Bavière –, il présente la particularité d’avoir subi pendant vingt ans un déclin électoral régulier, et d’avoir totalement cessé d’être « relevant » au sens de Sartori au moment même où l’on assistait à l’échelle européenne, et même occidentale, à un nouvel essor des partis et formations régionalistes procédant du clivage centre/périphérie.Quels sont les déterminants causaux du progressif déclin du Bayernpartei ? Quels facteurs explicatifs apparaissent susceptibles de rendre compte de sa graduelle transformation en ce que Manfred Rowold estime être une simple association folklorique sans importance ? Tel est le questionnement sous-tendant le présent travail de thèse, et auquel l’auteur propose de répondre en se dégageant du rétrospectivisme monocausal, linéariste et exogénéisant dont firent preuve les (rares) politistes ayant tenté de rendre compte de l’étiolement politique passé du parti régionaliste bavarois. / Founded in Munich in October 1946 after the reorganisation of a proto-party combining rejection of authoritarian unitarism and anti-Prussian provincialism, the Bavaria Party (Bayernpartei) appeared after the Second World War as the spreader of the Bavarian claims for autonomy, and as the echo box of popular hostility against German refugees from Central and Eastern Europe. After having been crowned with success at the German federal election of 1949 – on which it collected 20,9% of the votes in Bavaria –, he was affected during two decades by a steady electoral decline, so much so that it completely ceased to be “relevant” in the sense of Sartori at the very time when political scientists were witnessing at European (and even Western) level a new upsurge of regionalist parties and organisations.What are the causal determinants of the progressive decline of the Bavaria Party? What explanatory factors can be advanced to account for its gradual transformation into what Manfred Rowold considers to be a simple and irrelevant folk association? This is the question underlying the present work and to which the author proposes to respond by working on the assumption that it is necessary to break with the monocausal, linearist and exogenousing retrospectivism characterizing the analyses of the (rare) political scientists who have already attempted to explain the withering away of the Bavarian regionalist party.