Submitted by Fabio Sobreira Campos da Costa (fabio.sobreira@ufpe.br) on 2016-08-05T13:54:42Z No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) DISSERTAÇÃO PABLO SOUSA.pdf: 330267 bytes, checksum: 4e65f94f96863184b5cc5aa539b9fab7 (MD5) / Made available in DSpace on 2016-08-05T13:54:42Z (GMT). No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) DISSERTAÇÃO PABLO SOUSA.pdf: 330267 bytes, checksum: 4e65f94f96863184b5cc5aa539b9fab7 (MD5) Previous issue date: 2016-01-29 / Nos processos de inexigibilidade existe um elemento exigido por lei, chamado justificativa técnica que comprova “razão da escolha do fornecedor e executor”, que possui um conteúdo técnico que foge do alcance de uma análise jurídica, apesar de ser questionado em alguns pareceres jurídicos apresentados pelas procuradorias. Dessa forma, nessa dissertação, foi levantado o seguinte questionamento: O que levaria um agente, responsável pelo parecer jurídico, a questionar elementos técnicos em que não tem condição perita de avaliar? Com o auxilio da teoria dos jogos foi possível analisar as tomadas de decisões da procuradoria diante de um processo de inexigibilidade, no que diz respeito ao elemento justificativa técnica, e percebeu-se a possibilidade da existência de influência da responsabilização solidária nos pareceres emitidos. O jogo foi modelado de acordo com as técnicas das Teorias dos Jogos e depois foi feita uma pesquisa quantitativa analisando os pareceres jurídicos emitidos pelos procuradores em 2013, na Universidade Federal de Pernambuco – UFPE, em processos de inexigibilidade de licitação, focando o elemento justificativa técnica. Ao analisar os dados obtidos com a pesquisa e os conteúdos dos processos consultadoschegou-se a conclusão de que não foi identificada influência da responsabilização solidária nos pareceres jurídicos emitidos pela Procuradoria Federal em processos de inexigibilidade na UFPE. / The unenforceability process there is an element required by law, called technical justification that proves "reason for the choice of supplier and executor", which has a technical content that escapes the reach of a legal analysis, despite being questioned in some legal opinions provided by prosecutors. Therefore, in this dissertation, has raised the question: What would an agent, responsible for the legal opinion, to question technical elements that has no expert to assess condition? With the help of game theory parse takes prosecutorial decisions before a unenforceability process with regard to technical justification element, and realized the possibility of influence of the joint responsibility of the views expressed. The game was modeled after the techniques of the Games Theories and then a quantitative survey was conducted by analyzing the legal opinions issued by prosecutors in 2013, at the Federal University of Pernambuco - UFPE, in unenforceability of bidding processes, focusing on the technical justification element .By analyzing the data obtained from research and the contents of the consultation process we have come to the conclusion that was not identified influence of joint responsibility in the legal opinions issued by the Federal Attorney for unenforceability processes at university.

Submitted by Rodrigo Bernardes Ribeiro (rodrigo.bernardes@live.com) on 2017-01-12T02:12:02Z No. of bitstreams: 1 TCC_Completo_VF_Com_Ficha.pdf: 1319843 bytes, checksum: 1173593a6924491cb8937cbbba591670 (MD5) / Rejected by Renata de Souza Nascimento (renata.souza@fgv.br), reason: Rodrigo, boa tarde Por gentileza, retirar a acentuação do nome Getúlio para que possamos aceitar seu trabalho junto à biblioteca. Em seguida submeter o arquivo novamente. Grata. on 2017-01-12T15:21:27Z (GMT) / Submitted by Rodrigo Bernardes Ribeiro (rodrigo.bernardes@live.com) on 2017-01-12T16:46:08Z No. of bitstreams: 1 TCC_Completo_VF_Com_Ficha.pdf: 1317569 bytes, checksum: e3670ac2164fccd4740d66189fc68474 (MD5) / Approved for entry into archive by Renata de Souza Nascimento (renata.souza@fgv.br) on 2017-01-12T16:49:19Z (GMT) No. of bitstreams: 1 TCC_Completo_VF_Com_Ficha.pdf: 1317569 bytes, checksum: e3670ac2164fccd4740d66189fc68474 (MD5) / Made available in DSpace on 2017-01-12T17:10:47Z (GMT). No. of bitstreams: 1 TCC_Completo_VF_Com_Ficha.pdf: 1317569 bytes, checksum: e3670ac2164fccd4740d66189fc68474 (MD5) Previous issue date: 2016-12-14 / The present work aims to examine the risks and legal uncertainties and see how companies approach, treat and mitigate them, and how eventually this can be improved, especially in tax matters, considering the importance of its evaluation to record liabilities on financial reports, the practical effects of tax discussions and the impact of losing major litigation on taxpayers. It also seeks to elucidate the difficulties, mainly from the analysis of relevant tax discussions that are observed on the national scene and that occupy the most important courts in Brazil, and objectively point the accounting rules that must be observed by companies and the mechanisms which are usually used by them to ensure the quality of accounting judgments and consequently the information provided to external users. Given that accounting standards suggest that companies can rely on expert opinions and the perception that the opinions of lawyers have great relevance on legal risk evaluation, especially on tax matters, we analyze the way they are issued and what level of objectivity and accuracy can be expected from the loss or gain prognoses portrayed in them, to conclude that, although not as accurate, this tool is still the best mechanism available, given the peculiarities and uncertainties inherent in the law and the very indeterminacy of the future. Nevertheless, taking into account the basic characteristics of the risks, we beliebe that the knowledge of other areas on risk management, such as project management, can be adapted to law, in addition (and not replacement) to the legal opinions and the governance processes already implemented by the companies. Some tools that we consider capable of being applied to law are: (a) analysis of root causes and consequences; (B) numerical Linkert scale, combined with risks exposure in lists evaluated qualitatively; (C) Delphi technique. Finally, we present some practical effects of uncertainties and legal risks on tax matters and difficulties of its evaluation, to draw attention to the need of its management, as it is impossible to eliminate them. / O presente estudo tem como objetivo examinar os riscos e incertezas jurídicos e verificar como as empresas os abordam, tratam e mitigam e como, eventualmente, isso pode ser aprimorado, especialmente em matéria tributária, tendo em vista a importância da sua avaliação para registro das obrigações nas demonstrações financeiras, os efeitos práticos das discussões tributárias e os impactos das perdas dos grandes litígios para os contribuintes. Buscamos elucidar as dificuldades existentes, principalmente, a partir da análise de discussões tributárias relevantes que se observam no cenário nacional e que ocupam os mais importantes tribunais do País e apontar de forma objetiva as regras contábeis a serem observadas pelas empresas e os mecanismos usualmente utilizados por elas para assegurar a qualidade dos julgamentos contábeis e consequentemente das informações prestadas aos usuários externos. Diante da evidenciação de que a norma contábil sugere que as empresas se socorram das opiniões de especialistas e da percepção de que as opiniões dos advogados possuem grande relevância nas avaliações de riscos jurídico-tributários, buscamos analisar a forma como elas são emitidas e qual o nível de objetividade e precisão que se pode esperar dos prognósticos de perda ou ganho nelas retratados, para concluir que, embora não tão precisa, essa ferramenta ainda é o melhor mecanismo disponível, haja vista as peculiaridades e incertezas inerentes ao próprio Direito e a própria indeterminação do futuro. Não obstante, em atenção às características básicas dos riscos, verificamos que o conhecimento de outras áreas sobre o gerenciamento de riscos, como o gerenciamento de projetos, pode ser adaptado ao Direito, em adição (e não substituição) às opiniões jurídicas e aos processos de governança já implementados pelas empresas. Há algumas ferramentas que, para fins das conclusões a serem obtidas, são julgadas como aptas para serem aplicadas ao Direito, a saber: (a) análise de causa-raiz e de consequências; (b) escala Linkert numérica, com exposição dos riscos em listas avaliadas qualitativamente; (c) técnica Delphi. Por fim, apresentam-se alguns efeitos práticos das incertezas e riscos jurídico-tributários e das dificuldades de sua avaliação, para chamar a atenção para a necessidade de seu gerenciamento, em virtude da impossibilidade de sua efetiva eliminação.

Submitted by Tatiana Lima (tatianasl@ufba.br) on 2015-03-30T19:51:17Z No. of bitstreams: 1 Abraham, Adrián Sánchez.pdf: 1137350 bytes, checksum: 7fb3ba581cff0629bf2648d21a6b3b54 (MD5) / Approved for entry into archive by Tatiana Lima (tatianasl@ufba.br) on 2015-04-06T17:54:02Z (GMT) No. of bitstreams: 1 Abraham, Adrián Sánchez.pdf: 1137350 bytes, checksum: 7fb3ba581cff0629bf2648d21a6b3b54 (MD5) / Made available in DSpace on 2015-04-06T17:54:02Z (GMT). No. of bitstreams: 1 Abraham, Adrián Sánchez.pdf: 1137350 bytes, checksum: 7fb3ba581cff0629bf2648d21a6b3b54 (MD5) / O processo legislativo que acontece nas assembleias legislativas dos Estados é resultado do exercício da soberania popular na elaboração de leis, por meio dos deputados estaduais, que são os representantes ou delegados eleitos pelo povo. Na democracia brasileira, com “presidencialismo de coalizão” e “ultrapresidencialismo” dos Governadores, o Chefe do Poder Executivo tem instrumentos institucionais e força política para dirigir a agenda política e legislativa. A Advocacia Pública de Santa Catarina, exercida pela Procuradoria Geral do Estado (PGE/SC), tem a função institucional de opinar acerca da sanção ou veto de autógrafo, denominação dada ao documento submetido ao Chefe do Poder Executivo com o texto final de um projeto de lei aprovado na casa legislativa, para sanção ou veto. Este trabalho, a partir de abordagem quantitativa, analisou a produção legislativa catarinense a partir do acervo de 1.178 pareceres sobre autógrafos expedidos pela PGE/SC e respectivos autógrafos, de 1995 a 2012, mais uma amostra aleatória de 610 autógrafos dentre aqueles que não passaram pela PGE/SC, no período. O objetivo foi conhecer os fatores que levaram o Governador a sancionar ou vetar um autógrafo. Como resultado, verificou-se que o conteúdo da legislação aprovada pelo deputado estadual e sancionada pelo Governador beneficia o reduto eleitoral do parlamentar, assim entendido tanto o local geográfico como a classe, categoria ou coletividade específica que suporta eleitoralmente o deputado. Os achados do trabalho sugerem que, quando a iniciativa legislativa é parlamentar, deputados com carreira política mais longa, com mais de um mandato, no mínimo, tendem a ter seus projetos aprovados e sancionados pelo Governador. Quanto ao alinhamento entre a recomendação da PGE/SC e o ato do Governador, a conclusão é a de que, em linhas gerais, no período houve alinhamento, com exceção de casos em que a iniciativa legislativa foi de parte do Poder Executivo e o autógrafo beneficiava classe, categoria ou coletividade específica. Assim, os resultados obtidos lançam luzes sobre a dinâmica do processo legislativo brasileiro, com possíveis implicações para a teoria e para a prática política. The legislative process that takes place in the states parliaments at the subnational level in Brazil is a result of the exercise of popular sovereignty in the drafting of laws, by means of state legislators, who are the representatives or delegates elected by the people. In Brazilian democracy with "coalition presidentialism" and "ultrapresidentialism" of States Governors, the Governors count on institutional and political power to direct the political and legislative agenda. The Santa Catarina public advocacy, exercised by the General Prosecuter of the State of Santa Catarina (PGE/SC), has the institutional role of issuance of legal opinion about sanction or veto of the bill, which is the document submitted to the Governor with the final text of a bill approved in the legislative house, to sanction or veto. This study analyzed the legislative production of Santa Catarina State from a collection of 1,178 legal opinions on bills issued by PGE/SC and their respective bill, covering the period from 1995 to 2012, plus a random sample of 610 bills of those who have not been submitted to PGE/SC for issuance of a legal opinion in the period. The purpose was to understand the factors that lead the Governor to sanction or veto a bill. As result, it was found that the content of the bill approved by state parliament representative and sanctioned by the Governor benefits the representative constituencies, thus understood both the geographic location as the class, category or specific community that supports electorally the representative. The findings of this study suggest that when the legislative initiative is parliamentary, members with longer political career, with at least more than one term, tend to have their projects approved and sanctioned by the Governor. As for the alignment between the recommendation of the PGE/SC and the act of the Governor, the conclusion is that, in general, in the period there has been alignment, except for cases in which the legislative initiative was by the executive and the bill benefited class, category or specific community. Thus, the results shed light on the dynamics of the Brazilian legislative process, with possible implications for theory and political practice.

Submitted by CRISTIANA MEIRA LINS (crismlins@gmail.com) on 2013-01-27T15:35:49Z No. of bitstreams: 1 dissertaçao CristianaMeiraLins.pdf: 1010563 bytes, checksum: 175e0b72f94a87290642b1e3eb7a4a81 (MD5) / Approved for entry into archive by ÁUREA CORRÊA DA FONSECA CORRÊA DA FONSECA (aurea.fonseca@fgv.br) on 2013-02-26T14:46:48Z (GMT) No. of bitstreams: 1 dissertaçao CristianaMeiraLins.pdf: 1010563 bytes, checksum: 175e0b72f94a87290642b1e3eb7a4a81 (MD5) / Approved for entry into archive by Marcia Bacha (marcia.bacha@fgv.br) on 2013-02-26T18:48:56Z (GMT) No. of bitstreams: 1 dissertaçao CristianaMeiraLins.pdf: 1010563 bytes, checksum: 175e0b72f94a87290642b1e3eb7a4a81 (MD5) / Made available in DSpace on 2013-02-26T18:49:09Z (GMT). No. of bitstreams: 1 dissertaçao CristianaMeiraLins.pdf: 1010563 bytes, checksum: 175e0b72f94a87290642b1e3eb7a4a81 (MD5) Previous issue date: 2012-10-17 / The current study has the objective of identify what are the basis that lead some of the City Councils of Pernambuco not to follow the prior opinion of the State Audit Office on the matter of the judgment of the mayors’ annual bills. Considering that a significant number of trials executed by the City Councils concerning Mayors annual bills do not follow the recommendations stated by the priors notions from the State Audit Office, initially there have been identified theoretical approaches regarding the structure of the relation between the Executive and the Legislative Power which offer aids for the correct understanding of the politics of the City Councils on those trials. Another highlight was the technical and administrative views offered by the legislative process of the bills trails, which are susceptible to analysis and judicial reviews by the Public Ministry aiming to annulment if the trial do not demonstrate a officially registered legal motivation which serve the constitutionals arrangements. The current study was accomplished by means of bibliographic, documental and field researches, obtained through interviews with councilors of the City Councils of Pernambuco. For the data analysis it was chosen a qualitative methodology of the content analysis. The results of the current research identified that the basis which lead some of the City Councils of Pernambuco not to follow the prior opinion of the State Audit Office on the matter of the judgment of the mayors’ annual bills were not formally described in the legislative process, in which the researched official documents do not show the legal requirements of motivation, nor explain the reasons why the State Audit Office’s legal opinion was not followed. The interviewed councilors opinion lead to the understanding that such technical basis were politically based, instead of technically based, explained by the interference of the Executive Power over the Legislative. / Este estudo tem como objetivo identificar quais os fundamentos que levam algumas Câmaras Municipais pernambucanas a não acompanhar o parecer prévio do Tribunal de Contas do Estado no julgamento das contas anuais dos prefeitos. Tendo em vista que uma parcela significativa dos julgamentos das contas anuais dos prefeitos realizados pelas Câmaras Municipais não tem acompanhado as recomendações emitidas nos Pareceres Prévios do TCE, inicialmente foram identificadas as abordagens teóricas sobre a estrutura da relação do executivo com o legislativo que oferecem subsídios para o entendimento da face política das Câmaras Municipais nestes julgamentos. Destacou-se também o aspecto técnicoadministrativo viabilizado pelo processo legislativo do julgamento das contas, passível da análise e solicitação de revisão judicial pelo Ministério Público com vistas à anulação, caso não apresente motivação legal formalmente registrada que atenda às disposições constitucionais. O estudo foi realizado por meio de pesquisa bibliográfica, documental e de campo, por meio de entrevistas semiestruturadas com vereadores das Câmaras Municipais pernambucanas. A metodologia qualitativa de análise de conteúdo foi escolhida para a análise dos dados. Os resultados da pesquisa permitiram identificar que os fundamentos que levam algumas Câmaras Municipais pernambucanas a não acompanhar o parecer prévio do Tribunal de Contas no julgamento das contas anuais dos prefeitos não estão formalmente evidenciados no processo legislativo pertinente, cujos documentos oficiais pesquisados não atendem aos requisitos legais de motivação, nem tampouco explicam as razões do não acompanhamento do parecer prévio do TCE. A opinião dos vereadores entrevistados conduz ao entendimento de que tais fundamentos são de natureza política, em detrimento dos fundamentos técnicos, explicados pela relação de preponderância do executivo sobre o poder legislativo municipal.

Magister Legum - LLM / Even though sexual violence has always been a part and parcel of conflicts and atrocities throughout the ages, it never found any interpretation by subsequent tribunals who were responsible for prosecuting offenders.The case of The Prosecutor v Jean-Paul Akayesu was the first of its kind to give jurisprudential recognition and interpretation to sexual violence as war crimes, crimes against humanity and genocide respectively. This case was important for the following reasons:1. It acknowledged that sexual violence can amount to an act of genocide; 2. It acknowledged that sexual violence can amount to a crime against humanity; and 3. It was the first case to define rape within an international context.Following the case of The Prosecutor v Jean-Paul Akayesu many tribunals gave recognition to the extent of which sexual violence takes place during atrocities by correctly convicting accused for either participating in sexual violence or aiding and abetting to sexual violence. Amidst the various interpretations on what constitutes sexual violence and how it is defined, the International Criminal Tribunal for the former Yugoslavia, the International Criminal Tribunal for Rwanda and the Special Court for Sierra Leone all either conceptualised sexual violence as genocide, war crimes or/ and crimes against humanity.At the same time, the development of sexual violence as either a crime against humanity or a war crime did not end with the courts. The case of The Prosecutor v Jean-Paul Akayesu sparked a fire in the international community, which led to it paying more attention to the place of sexual violence in treaty law. Taking into account that rape is listed as a crime against humanity in both the International Criminal Tribunal for the former Yugoslavia and the International Criminal Tribunal for Rwanda statutes, the Special Court for Sierra Leone and the International Criminal Court statutes both list more than one form of sexual violence as a crime against humanity. It is interesting to note that the latter two treaty developments took place only after the International Criminal Tribunal conceptualised sexual violence as a crime against humanity.Thus apart from merely listing rape as a crime against humanity, the Statute establishing the Special Court for Sierra Leone, states in article 2(g) that sexual slavery, enforced prostitution, forced pregnancy and any other form of sexual violence constitutes a crime against humanity. The Statute establishing the International Criminal Court states in article 7(1)(g) that rape, sexual slavery, enforced prostitution, forced pregnancy, enforced sterilisation or any other form of sexual violence of comparable gravity constitutes a crime against humanity. The interpretation of these acts is further guided by the ‘Elements of Crimes’ which are annexed to the International Criminal Court statute.Once again it is interesting to note that the ‘Elements of Crimes’ for these acts are similar to how the International Criminal Tribunals (both the former Yugoslavia and Rwanda tribunals) conceptualised various acts of sexual violence.On the other hand, the definition of genocide remained the same as it was defined in the Convention on the Prevention and Punishment of the Crime of Genocide of 1948. This definition does not expressly mention any form of sexual violence as a form of genocide.However, once again, the trial chamber in the case of The Prosecutor v Jean-Paul Akayesu set the benchmark for sexual violence to constitute a form of genocide by way of interpretation. The definition of genocide did not subsequently change in the Statute establishing the International Criminal Court.Based on these premises, this thesis attempts to investigate the similarities and differences in sexual violence as a form of both genocide and a crime against humanity,by addressing the following question:What are the essential and practical differences between sexual violence as crimes against humanity and genocide and what is the legal effect of the differences, should there be any? Chapter 1 highlights the historical overview and developments of sexual violence as genocide and crimes against humanity, while chapter 2 investigates how sexual violence can amount to a form of genocide. Chapter 3 assesses the advances made in sexual violence as a crime against humanity, while chapter 4 importantly draws a comparative analysis between sexual violence as genocide and a crime against humanity. Chapter 4 draws this comparison by weighing up four differences and four similarities in sexual violence as genocide and a crime against humanity.Chapter 5 highlights the conclusion and provides an answer for the research question that is posed above. Here it is concluded that even though there exist multiple differences in sexual violence as crimes against humanity and genocide, there are also multiple similarities which could possibly amount to a better chance for conviction of an accused under a crime against humanity than genocide. Chapter 5 also provide possible recommendations for the consequences that might flow should sexual violence as a crime against humanity be fairly similar to sexual violence as genocide.

Made available in DSpace on 2016-04-26T20:24:21Z (GMT). No. of bitstreams: 1 Rodrigo Giacomeli Nunes Massud.pdf: 1110890 bytes, checksum: e4b492fcf06926736dbb3cffae5f2bbf (MD5) Previous issue date: 2016-03-11 / Two major factors should be highlighted for a thematic overview of this study: (i) the revolution of language studies (linguistic turn) and its great repercussion on the interpretation and establishment of a legal reality, having its peak with the proposal for cognitive isolation, the so called abyss of knowledge; and (ii) the appreciation of legal precedents in shaping the legal-tax relations and in the construction of the normative senses, with the projection for the legitimate future expectations, rationalizing the jurisdictional rendering through its programmed mechanization and thereby distancing from the factual particularities of concrete cases. A combination of the arising phenomena of these categorical axes, a legal-philosophical and dogmatic integration in the study of res judicata and rescission in tax matters by alteration of precedent cases was accomplished, in light of the Brazilian Civil Procedure Code of 2015, having its methodological counterpoint on the guidance disseminated by the Legal Opinion PGFN nª 492/2011 / Dois grandes fatores se destacam numa síntese temática do trabalho: (i) a revolução dos estudos da linguagem (linguistic turn) e sua grande repercussão em matéria de interpretação e constituição da realidade jurídica, com ápice na proposta de isolamento cognitivo do ser, o chamado abismo do conhecimento; e (ii) a valorização dos precedentes na conformação das relações jurídico-tributárias e na construção dos sentidos normativos, com a projeção para as legítimas expectativas futuras, racionalizando-se a prestação jurisdicional por meio de sua mecanização programada e, com isso, distanciando-se das particularidades fáticas dos casos em concreto. Aliando os fenômenos decorrentes destes eixos categóricos, procuramos realizar uma integração jurídico-filosófica e dogmática no estudo da coisa julgada e da rescisória em matéria tributária por alteração de jurisprudência, à luz do Código de Processo Civil de 2015, tendo como contraponto metodológico as orientações veiculadas e difundidas pelo Parecer PGFN n.º 492/2011

政府在1990年開放新銀行申請設立、1991年共核准通過15家新銀行籌設，國內銀行自此即進入百家爭鳴的時代，各家銀行惡性競爭的結果，除了利差不斷降低外，授信品質亦不斷惡化，各銀行資本報酬率直直落，為求生存，遂絞盡腦汁不斷推出各種新型商品以促進客戶擴大信用；聯合貸款業務亦不例外，各銀行有鑑於傳統企業授信漸不能達到應有績效之際，紛紛著重於聯貸業務，於是業務競爭日趨白熱化，如何設計符合貸款企業期望的授信方案，是各銀行贏得聯合授信主辦權的重要課題。 因此，企業如何選擇聯合貸款主辦行之影響因素，是各銀行放款經理人亟盼了解的經營知識，而根據這些關鍵影響因素，各銀行為爭取主辦權所擬定的各項經營模式與策略，即是足以決定聯合貸款業務在各銀行未來之發展情形與定位，甚而決定其在聯貸市場所扮演之角色與市場佔有率。 有鑑於此，本研究主要以銀行端的角色來探討各銀行針對聯合貸款業務所為之相關措施及其後續之影響結果，並針對國內主要聯貸銀行做個案分析，以了解各銀行所採取的策略及經營方針。