Os estudos que abordam violência e trauma são, em larga medida, uma constante na literatura brasileira contemporânea. Vindo ao encontro dessa afirmação, a análise comparativa dos romances contemporâneos A chave de casa (2013), de Tatiana Salem Levy, e Sinfonia em branco (2013), de Adriana Lisboa, oferecem um tratamento original a essa temática na medida em que apresentam personagens femininas que subvertem a lógica da relação agressor versus vítima ao se tornarem agentes de violência. A partir dos romances em questão, este estudo visa a analisar de que maneira a memória é afetada pela experiência subjetiva, ou seja, pela percepção do trauma vivido. Para isso, dar-se-á destaque ao modo como as experiências traumáticas se manifestam ao longo das narrativas em termos de linguagem e recursos formais, bem como os efeitos dos acontecimentos no que concerne às reações/ações das personagens. Da mesma forma, buscar-se-á evidenciar em que medida a agência feminina rompe com a lógica binária naturalizada agressor masculino versus vítima feminina e se insere na fronteira de um espaço novo para se pensar o protagonismo feminino. / Studies that address violence and trauma are a constant in contemporary Brazilian literature. Following this trend, the present study analyzes two contemporary novels – A chave de casa (2013), by Tatiana Salem Levy, and Sinfonia em branco (2013), by Adriana Lisboa –, which offer an original treatment to the themes of trauma and violence, as both show women who subvert the logic of the abuser versus victim relationship by becoming agents of violence themselves. Based on these two novels, the present study aims to analyze how memory is affected by subjective experience, that is, by the perception of the trauma experienced. In order to do so, emphasis will be placed on the way traumatic experiences are expressed throughout the narratives in terms of language and formal resources, as well as the effects of events regarding the reactions/actions of the characters. We will also highlight the extent to which feminine agency breaks with the naturalized binary logic of ‘male aggressor versus female victim’, which gives us a new perspective on feminine protagonism.

Made available in DSpace on 2016-04-26T20:22:52Z (GMT). No. of bitstreams: 1 Guilherme Peloso Araujo.pdf: 1236869 bytes, checksum: 8be4648c4fb0ebd476b993dd9ca1f386 (MD5) Previous issue date: 2014-06-09 / The purpose of this paper is to study the provisions set forth in article 149 of the 1988 Federal Constitution, which grants competence to the Federal Government to institute contributions on economic activities that share common interest in the fields of occupational or economic categories, as well as those socially-driven. In order to learn the extent of that competence, this study will address the basic features of the federative principle and its relations with the allocation of taxation proceeds among the Federal Government, States and Municipalities, as well as with the institution of contributions set out in each of the Brazilian Federal Constitutions that have been promulgated up to the one enacted in 1988. Based on the 1988 constitutional text some incongruities will be examined, such as those found between the stringency observed in how competence is distributed for taxation purposes and how article 149 of the 1988 Federal Constitution is construed, especially in relation to the non-mandatory requirement regarding how the proceeds collected should be shared, and the disrespect to a great number of rules that restrict the competence in introducing taxes. Accordingly, based on the federative principle provisions, this paper will present limits on exercising competence in levying contributions. Its constitutional archetype will be designed with one main characteristic, i.e., how to choose a triggering event attached to a specific action of the State, which will ultimately represent the occurrence of a taxable event. In light of the occurrence of any such taxable event, this paper will determine how taxpayers will be chosen, as well as how the respective tax base and tax rate will be imposed / O objeto de estudo deste trabalho é o conteúdo do art. 149 da Constituição Federal de 1988, que outorga competência à União para instituir contribuições, como instrumento para a sua intervenção no domínio econômico, em favor de categorias profissionais ou econômicas e em favor de finalidades sociais. Para conhecer os limites dessa competência, são estudadas as características básicas do princípio federativo e as suas relações com a repartição de rendas entre os entes federados e com a criação de contribuições, em cada uma das Constituições Federais brasileiras até a de 1988. Considerando o texto constitucional de 1988, são demonstradas algumas incongruências entre a rigidez da repartição de competências para a tributação e o conteúdo interpretativo atribuído ao art. 149, especialmente no que se refere à não necessidade de repartição do produto da sua arrecadação e ao desrespeito a uma grande quantidade de regras que limitam o exercício da competência para a criação de impostos. Nesse contexto, com fundamento no conteúdo do princípio federativo são apresentados limites para o exercício da competência para a criação de contribuições, construindo-se o seu arquétipo constitucional, que tem como principal característica a escolha de um fato vinculado a uma atuação estatal específica para ocupar a posição de aspecto material da hipótese de incidência deste tributo. Partindo-se, então, desse aspecto material, são determinadas as formas pelas quais os seus contribuintes serão escolhidos e a base de cálculo e alíquota que serão determinadas

土地增值稅主要將自然增值收歸公有，以達地利共享的政策目標。自民國62年改採公告現值制度以來，由於制度及人為因素，使公告現值偏離市價，造成漲價歸私，同時促使土地投機，地價暴漲暴跌，財富分配不均，間接影響整個經濟社會的發展。本文的研究目的，旨在檢討我國土地增值稅稅制的缺點。提出改進方案。 　　本文的研究方法，蒐集自53年實施稅制以來的改革資料，配合稽徵機關的統計資料，作為分析與檢討的依據。並列舉英國、西德、義大利、紐澳及日本等六個國家的稅制，作一比較與評估，以供參考。 　　本文研究範圍，主要以增值稅的稅基為主。包括移轉時之現值，前次移轉現值或原規定地價、其他費用等。其中又以移轉時之現值在漲價總數額中居關鍵地位，因評價標準不同，所得的增值額差距亦大。公告現值雖然簡便，但卻偏離市價；實價課徵雖可正確衡量出稅基，若無整體規劃、估價、金融、仲介制度的配合，亦成空談。 　　本文除介紹土地課稅理論外，並由平均地權與漲價歸公的角度，確立土地增值稅的政策目標，據此探討我國稅制的缺失，歸納如下： 　　1.平均地權漲價歸公係一套完整的制度，但要付諸實施卻有很大的阻力。我國土地增值稅理念上依循平均地權的辦法，實施上又以課稅為主要方法，不但無法漲價歸公，反而弊病叢生。 　　2.民國43年按實價課徵的增值稅，由於客觀環境尚未成熟，法令規定不一及未建立土地估價制度，導致地價混亂，無依循標準而告失敗。 　　3.起而代之的公告現值，不但無法接近市價，反而促使土地投機、房地產價格波動起伏更大，資源扭曲，財富分配不均。如本文所分析的資料顯示，一般買賣案件中，平均有效稅率為46%，若加入「零稅基」的案件，其有效稅率為31.2%，亦即漲價歸私比率68.8%，此仍不包括自用住宅優惠稅率案件在內。實施結果與政策目標背道而馳。 　　實價課徵的採行雖較能達到「漲價歸公」，但在技術上面臨最大的困難就是如何掌握實際的買賣價格。自英、西德、義大利、紐澳及日本等國稅制的比較與評估中，可知技術上的困難可以克服。特別在鼓勵投資，抑制投機方面，英國准許扣除較高的投資成本及投資利潤；義大利對於土地建築期間的增值，不列入課稅範圍；日本更依其持有期間，劃分長期、短期、超短期，課以不同稅率。各有所長，值得借鏡。 　　最後，針對目前增值稅稅制，提出如下建議： 　　1.全面改制按實價課徵，訂定賞施的時間表及步驟。為改制前的各項配合措施，作有計劃的準備。 　　2.修法規定，土地買賣須經中介機構，非經此一機構不能買賣。 　　3.建立健全的估價制度，重視專業人員的培訓。 　　4.改制的過渡時期，如前次成本認定問題，費用扣除比率，房地併售價格劃分，均應審慎處理。 　　5.為防止土地投機，依據持有土地時間長短，課以不同稅率，或開徵「變更使用捐」以因應。加強人民誠實報稅的觀念，發揮自動勾稽的效果。

Dans la premiere partie de cette these, on a etudie l'impact sur les prix d'options des erreurs d'estimation de volatilite. Dans les modeles de diffusion utilises ennance, un coefficient de diffusion fonctinnelle (:; :) modelise la volatilite d'un actif financier. Ce coefficient est estime a partir d'observations donc entache d'erreurs statistiques. L'objectif est de voir l'impact de ces erreurs sur le calcul de prix d'options, qui sont solutions d'EDP paraboliques dont l'estimateur (:; :) est le coefficient de diffusion. Cela debouche sur un probleme de passage a la limite (homogeneisation) dans des equations paraboliques a coefficients aleatoires. Dans ce travail on a obtenu des estimations de la vitesse de convergence locale sur la solution d'une EDP parabolique a coefficients aleatoire, lorsque le coefficient de diffusion est un champ aleatoire convergeant vers une fonction limite. Ce resultat permet d'etudier l'im- pact sur les prix d'options des erreurs d'estimation de volatilite dans differents cas degures. Cette methode est appliquee pour evaluer l'incertitude sur les options a barrieres dans un modele de diffusion lorsqu'on reconstitue la volatilite par la formule de Dupire a partir des donnees discretes sur les prix d'options. La deuxieme partie de cette these concerne l'etude de problemes inverses pour certaine classe d'equations d'evolution integro-differentielles survenant dans l'etude des modeles d'evaluation bases sur les processus de Levy. On a etudie une approche de ces problemes inverses par regularisation de Tikhonov. Cette approche permet de reconstruire de facon stable les parametres d'un modele markovien avec sauts a partir de l'observation d'un nombre ni d'options. Le chapitre 4 pose les bases theoriques de cette approche et propose une parametrisation des mesures de Levy par la racine carree de la densite, ce qui permet de ramener le probleme dans un cadre hilbertien. La regularisation de Tikhonov proposee consiste a minimiser l'ecart quadratique par rapport aux prix observ es plus une norme hilbertienne des parametres. Des resultats d'existence, de stabilite et de convergence de la solution du probleme regularise sont alors obtenus sous de hypotheses assez generales ; des hypotheses supplementaires (conditions de source) permettent d'obtenir une estimation de la vitesse de convergence. Le choix du parametre de regularisation, sujet delicat, fait l'objet d'une discussion detaillee. Le chapitre 5 propose un algorithme numerique pour le calcul de la solution du probleme regularise et l'etude du performance de cet algorithme dans differents modeles avec sauts. L'algorithme est base sur l'emploi d'un algorithme de gradient pour la minimisation de la fonctionnelle regularisee : le gradient est calcule en resolvant une equation integrodifferentielle avec terme source (equation adjointe). Ce travail generalise ceux de Lagnado&Osher, Crepey et Egger & Engl au cas des equations integrodifferentielles. Les tests numeriques montrent que cet algorithme permet de construire de facon stable un processus de Levy calibre a un ensemble de

Bedienstete Internationaler Organisationen stehen in einem speziellen Rechtsverhältnis zu ihrem Arbeitgeber, das ihnen ermöglicht, belastende Maßnahmen von speziell für Personalrechtsangelegenheiten errichteten internationalen Verwaltungsgerichten (Administrative Tribunals) überprüfen zu lassen. Anläßlich einer konkreten Streitigkeit (ESA) um Gehaltskürzungen befaßt sich der Beitrag sowohl mit prozeduralen als auch mit materiell-rechtlichen Fragenstellungen und erörtert, wie weit hier bereits allgemeine Rechtsgrundsätze existieren.

No description available.

This thesis contains four articles related to mathematical aspects of Density Functional Theory. In Paper A, the theoretical justification of density methods formulated with current densities is addressed. It is shown that the set of ground-states is determined by the ensemble-representable particle and paramagnetic current density. Furthermore, it is demonstrated that the Schrödinger equation with a magnetic field is not uniquely determined by its ground-state solution. Thus, a wavefunction may be the ground-state of two different Hamiltonians, where the Hamiltonians differ by more than a gauge transformation. This implies that the particle and paramagnetic current density do not determine the potentials of the system and, consequently, no Hohenberg-Kohn theorem exists for Current Density Functional Theory formulated with the paramagnetic current density. On the other hand, by instead using the particle density as data, we show that the scalar potential in the system's Hamiltonian is determined for a fixed magnetic field. This means that the Hohenberg-Kohn theorem continues to hold in the presence of a magnetic field, if the magnetic field has been fixed. Paper B deals with N-representable density functionals that also depend on the paramagnetic current density. Here the Levy-Lieb density functional is generalized to include the paramagnetic current density. It is shown that a wavefunction exists that minimizes the "free" Hamiltonian subject to the constraints that the particle and paramagnetic current density are held fixed. Furthermore, a convex and universal current density functional is introduced and shown to equal the convex envelope of the generalized Levy-Lieb density functional. Since this functional is convex, the problem of finding the particle and paramagnetic current density that minimize the energy is related to a set of Euler-Lagrange equations. In Paper C, an N-representable Kohn-Sham approach is developed that also include the paramagnetic current density. It is demonstrated that a wavefunction exists that minimizes the kinetic energy subject to the constraint that only determinant wavefunctions are considered, as well as that the particle and paramagnetic current density are held fixed. Using this result, it is then shown that the ground-state energy can be obtained by minimizing an energy functional over all determinant wavefunctions that have finite kinetic energy. Moreover, the minimum is achieved and this determinant wavefunction gives the ground-state particle and paramagnetic current density. Lastly, Paper D addresses the issue of a Hohenberg-Kohn variational principle for Current Density Functional Theory formulated with the total current density. Under the assumption that a Hohenberg-Kohn theorem exists formulated with the total current density, it is shown that the map from particle and total current density to the vector potential enters explicitly in the energy functional to be minimized. Thus, no variational principle as that of Hohenberg and Kohn exists for density methods formulated with the total current density. / <p>QC 20140523</p>

網際網路的發達產生許多新的商業模式，線上音樂的興起即是一例，面對紛擾不斷的線上音樂交換，各國因應態度不一，如何兼顧科技發展及保護著作人權益儼然已成重要議題。著作權補償金制度精神在於補償著作權人在利用人合理使用下做遭受經濟上的損失，目前尚無國家對線上音樂交換業者收取補償金，本研究即欲探討補償金之徵收是否能有助於解決線上音樂之爭議、我國著作權法五十條之一修正案是否具可行空間，及線上音樂交換爭議各關係人在補償金制度中能扮演的角色為何。 本研究以次級資料分析之方式，針對補償金、強制授權、概括授權等制度進行探討，並深度訪談施行補償金制度之各關係人意見，研究結果發現補償金制度應用於線上音樂交換確有其空間，亦可有效彌補著作權人之損失，且有助於線上音樂交換業者與著作權人進行理性之談判。線上音樂交換業者亦可提供其科技能力，協助補償金制度施行，仲介團體雖已有徵收及分配權利金之經驗，但在補償金制度施行前仍應做好妥善之準備，俾使補償金制度有效運作。 / There have been great legal debates over the legitimacy of digital music distribution channels such as peer-to-peer file exchange system. Music industries insist that any unauthorized replication of music is illegal, whereas service providers thinks that technology is neutral and should not bear any responsibilities about the contents transferred through the platform it provides. Courts around the world have different opinions on the issue, and no viable solution has been found as yet. Levy systems for copyright has been around for several decades, which recognizes the difficulty of authors (or owners) of copyright to enforce it. Levies will be collected for a host of different sources include blank media, recording devices and so on, which means sale of digital devices such and digital music players/recorders, maybe even the Internet access service or personal computers are subjects to levy collection. Government agencies in Europe, Japan and Canada has long been dealing with such issues and have their levy systems well established, which seems to be a viable solution for the digital music debates. The history of levy system and the implementation in different countries were surveyed in this thesis, and in-depth interviews were conducted to examined the opinions of different parties (regarding the dispute over digital music distribution) by. It is found that a well-designed levy system could ease the tension between music and technology industry, therefore facilitate talks between them in search for a solution based on mutual interests. Another interesting finding is that the attitude toward peer-to-peer service provider is quite different between music industry and musicians. Distinction must be made between music industry and individual musicians if one intend to study the resolution of disputes in digital music distribution.

Sustainable development is the modern rhetoric to guide environmental or natural resources management. There are many ways to do this and one concern the wider utilization of economic instruments, such as taxes or levies. Although such levies are becoming common in Australia and worldwide, the role of the taxes or levies is still limited. In many cases, these taxes/levies -although environmentally related- have a fiscal rather than a purely environmental motive, for example, the Natural Resources Management (NRM) Levy in South Australia. In South Australia, under the NRM Act 2004, all property owners are required to pay the NRM levy. Local governments collect the levy and distribute it to the relevant NRM board. The NRM boards have selected to calculate the levy on the basis of property value or simply applied a flat rate. The percentage of property value or the amount of the flat rate can vary amongst local government areas. How a tax or levy is designed should be determined by its ultimate purpose. Taxes or levies for fiscal and/or redistributive reasons should be designed in a way securing stable inflow of revenues, such as, levying on the values of property. However, this approach is often in sharp contrast with the goal of environmental taxes or levies which aim to change resource consumption behaviour. This study evaluates the NRM levy policy in South Australia using one NRM region and focussing on the urban community. The justification of this research is that few analyses of the effectiveness of environmental taxes or levies have ever been carried out, although the implementation of these measures has increased significantly during the last decades. There are fewer studies analysing the impacts of the tax or levy base method. This is the first study on this NRM levy policy from the perspective of the urban community who actually pay it. This study employed the Theory of Reasoned Action (Ajzen & Fishbein 1980) to examine the relationships between community attitudes to the levy policy and water consumption behaviour. Data was collected through a web-based survey with 770 respondents who answered 59 questions. The key findings show that governments are perceived to have the main responsibility for water resources management by respondents. However, there is huge information void towards the NRM levy policy. Community has few complaints about the levy level but strongly prefers to have a levy calculated on the volume of water consumed. Respondents also indicated that they would use less water if the levy were calculated on the volume of water consumed. The study makes contributions to relevant theory and policy analysis. Theoretically, the results show that the theory of reasoned action has limited strength in explaining the present research context. Practically, the study provides recommendations for policymakers and practitioners in South Australia, other Australian States, and internationally. The clear implications of the results suggest that if a tax or levy aims to change water consumption behaviour then it should be based on the volume of water consumed not on property value.

The critical component of this thesis, “Hitler Comedy”, is a dissertation on the intersection between comedy theory in general, and the specific practice of Hitler comedy. Focusing on Bertolt Brecht’s play The Resistible Rise of Arturo Ui (1941; directed by Heiner Müller in 1995), and Dani Levy’s film Mein Führer: the Truly Truest Truth About Adolf Hitler (2007), my argument critiques existing “instrumentalist” theories of comedy as didactic and morally reductive. Moving beyond prevailing conceptualisations of comedy as corrective and/or forgiving, my dissertation emphasises the centrality of pleasure, displeasure and disruption for audience members in the process of their experiencing Hitler comedies. / The creative component of this thesis is a script and a DVD recording of Hitlerhoff, a theatre and multimedia work that combines the characters of Adolf Hitler and David Hasselhoff into a single hybrid figure. Hitlerhoff is a spectacular black comedy that uses comedy to entertain and unsettle, and to disrupt audience members’ expectations. Hitlerhoff is a practical demonstration of the ability of “irresponsible” comedy to act as a potent catalyst for “responsible”, ethically engaged discussions.