Summaries in English and Afrikaans / Text in Afrikaans / Staatsamptenare val sedert 1993 onder arbeidswetgewing wat vir kollektiewe bedingingsregte voorsiening maak. Wat laasgenoemde regte aanbetref word, in ooreenstemming met intemasionale reg, betoog dat die regte van staatsamptenare meer beperk kan word as wat die geval in die privaatsektor is. Ten spyte van argumente tot die teendeel word aangevoer dat staatsamptenare 'n noodsaaklike <liens aan die bree gemeenskap lewer wat veral met betrekking tot die herontwikkeling en opbou van Suid-Afrika 'n belangrike sosioekonomiese bydrae te lewer het. Die afwesigheid van die tradisionele onderskeid tussen kapitaal en arbeid, werkplekf arums, ·sow el as onbeperkte organiseringsregte sal produktiwiteit in die openbare sektor belnvloed. Werkersdeelname in besluitneming in die openbare sektor kan verwesenlik word sander om die omvangryke kollektiewe bedingingsregte soos vervat in die Wet op Arbeidsverhoudinge, 66 van 1995 aan staatsamptenare te verleen. / Public servants have fallen under labour legislation that provides for collective bargaining rights since 1993. It is argued that these rights of public servants, in accordance with international law, may be limited to a greater extent than those of employees in the private sector. Despite arguments to the contrary the opinion is held that public servants deliver an important, essential service to the broader public especially when it comes to their socio-economic contribution to the redevelopment of South Africa. The absence of the traditional difference between capital and labour, workplace forums, as well as unlimited organisational rights will have an influence on productivity in the public sector. Workers participation in decision making can be realised without granting public servants the extensive collective bargaining rights as contained in the Labour Relations Act, 66 of 1995. / Law / L.L.M.

<p>У раду се разматра проблем инклузије деце са тешкоћама у развоју у<br />редовне основне школе, кроз сагледавање основних могућности и ограничења за<br />овај процес у нашим основним школама. У теоријском делу рада бавили смо се<br />теоријским полазиштима истраживања, појмовним одређењима, терминологијом и<br />класификацијом деце са тешкоћама у развоју и њиховим положајем у друштву. Дат<br />је приказ различитих модела образовања ове деце и правних докумената који<br />подржавају инклузију. Посебно је размотрен проблем инклузивног образовања и<br />приказано је стање у нашој земљи у погледу образовања ове деце. Анализирани су<br />основни аспекти инклузивног образовања: ставовско-вредносне орјентације према<br />овој деци, улоге наставника и специфичности наставе, интеракције деце са<br />тешкоћама у развоју и вршњака и партнерство школе и родитеља деце са<br />тешкоћама у развоју. Дат је приказ сродних истраживања обављених у нашој<br />земљи и окружењу. У другом делу рада приказано је истраживања које је за циљ<br />имало утвђивање могућности и ограничења укључивања деце са тешкоћама у<br />развоју у редовне основне школе на основу испитивања ставова, искустава и<br />мишљења учитеља, наставника, директора, стручних сарадника и родитеља остале<br />деце о овом процесу, имплицитних педагогија наставника и процена фактора који<br />могу да олакшају или отежају овај процес. Зависне варијабле истраживања су<br />доведене у везу са реализацијом пилот-пројекта инклузивног образовања,<br />образовним профилом, дужином радног стажа и образовним нивоом родитеља.<br />Указано је на кључне могућности и ограничења за укључивање деце са тешкоћама<br />у развоју у нашим школама. Резултати указују на то да је пилот-пројекат<br />инклузивног образовања имао позитиван утицај на ставове наставника и родитеља<br />према овом процесу. Дате су препоруке за припрему школа и наставника као и<br />смернице за даља истраживања у овој области. Главне практичне импликације<br />истраживања односе се на иницијално образовање наставника и њихово даље<br />стручно усавршавање у овој области.</p> / <p>U radu se razmatra problem inkluzije dece sa teškoćama u razvoju u<br />redovne osnovne škole, kroz sagledavanje osnovnih mogućnosti i ograničenja za<br />ovaj proces u našim osnovnim školama. U teorijskom delu rada bavili smo se<br />teorijskim polazištima istraživanja, pojmovnim određenjima, terminologijom i<br />klasifikacijom dece sa teškoćama u razvoju i njihovim položajem u društvu. Dat<br />je prikaz različitih modela obrazovanja ove dece i pravnih dokumenata koji<br />podržavaju inkluziju. Posebno je razmotren problem inkluzivnog obrazovanja i<br />prikazano je stanje u našoj zemlji u pogledu obrazovanja ove dece. Analizirani su<br />osnovni aspekti inkluzivnog obrazovanja: stavovsko-vrednosne orjentacije prema<br />ovoj deci, uloge nastavnika i specifičnosti nastave, interakcije dece sa<br />teškoćama u razvoju i vršnjaka i partnerstvo škole i roditelja dece sa<br />teškoćama u razvoju. Dat je prikaz srodnih istraživanja obavljenih u našoj<br />zemlji i okruženju. U drugom delu rada prikazano je istraživanja koje je za cilj<br />imalo utvđivanje mogućnosti i ograničenja uključivanja dece sa teškoćama u<br />razvoju u redovne osnovne škole na osnovu ispitivanja stavova, iskustava i<br />mišljenja učitelja, nastavnika, direktora, stručnih saradnika i roditelja ostale<br />dece o ovom procesu, implicitnih pedagogija nastavnika i procena faktora koji<br />mogu da olakšaju ili otežaju ovaj proces. Zavisne varijable istraživanja su<br />dovedene u vezu sa realizacijom pilot-projekta inkluzivnog obrazovanja,<br />obrazovnim profilom, dužinom radnog staža i obrazovnim nivoom roditelja.<br />Ukazano je na ključne mogućnosti i ograničenja za uključivanje dece sa teškoćama<br />u razvoju u našim školama. Rezultati ukazuju na to da je pilot-projekat<br />inkluzivnog obrazovanja imao pozitivan uticaj na stavove nastavnika i roditelja<br />prema ovom procesu. Date su preporuke za pripremu škola i nastavnika kao i<br />smernice za dalja istraživanja u ovoj oblasti. Glavne praktične implikacije<br />istraživanja odnose se na inicijalno obrazovanje nastavnika i njihovo dalje<br />stručno usavršavanje u ovoj oblasti.</p> / <p>This paper discusses the problem of inclusion of children with developmental<br />difficulties in regular primary schools through obtaining an insight into basic possibilities<br />and limitations of this process in our primary schools. In theoretical part of the paper, we<br />dealt with theoretical starting points for the research, definition of concepts, terminology<br />and classification of children with developmental difficulties and their position in the<br />society. We provided an overview of different models of education for these children and<br />legal documents supporting the inclusion. The problem of inclusive education was given<br />special consideration and the situation in our country regarding the education of these<br />children was presented. The basic aspects of inclusive education were analysed:<br />attitudinal-value orientations towards these children, roles of teachers and peculiarities of<br />instruction, interactions of children with developmental difficulties with their peers, and<br />partnership between school and parents of these children. We provided an overview of<br />similar research studies published in our country and the surroundings. In the second part<br />of the paper, we presented the research whose goal was to establish the possibilities and<br />limitations of the inclusion of children with developmental difficulties in regular primary<br />schools based on studying the attitudes, experiences and opinions of teachers, principals,<br />expert associates and parents of other children about this process, the implicit pedagogies<br />of teachers and assessment of factors that can facilitate or aggravate this process.<br />Dependent variables in the research are linked with the implementation of the pilotproject<br />of inclusive education, educational profile, years of service, and educational level<br />of parents. It is pointed out to the key possibilities and limitations of the inclusion of<br />children with developmental difficulties in our schools. The results indicate that the pilotproject<br />of inclusive education had a positive influence on attitudes of teachers and parents<br />towards this process. Recommendations for preparation of schools and teachers are<br />provided, as well as the guidelines for further research in this area. The main practical<br />implications of the research refer to the initial education of teachers and their further<br />professional improvement in this field.</p>

Problématique : Les effets de la constitutionnalisation du droit du travail sur le contrôle arbitral du pouvoir de réglementation de l’employeur. La problématique de notre projet de recherche consiste à évaluer les effets du phénomène de la constitutionnalisation du droit du travail sur le pouvoir de l’employeur d’établir de la réglementation d’entreprise relative au travail, lequel pouvoir est une manifestation concrète de ses droits de direction. Notre projet de recherche, qui se limite au contexte syndiqué, met donc en relation deux grandes dimensions lesquelles sont le pouvoir de réglementation de l’employeur et le phénomène de la constitutionnalisation du droit du travail. Mentionnons que notre projet de recherche s’attarde aux limites, se trouvant tant dans la législation que dans la convention collective, permettant l’encadrement du pouvoir de réglementation de l’employeur. Concernant le phénomène de la constitutionnalisation du droit du travail, notre projet de recherche s’attarde tant à ses fondements qu’à ses effets sur le pouvoir de réglementation de l’employeur, ces derniers effets découlant principalement de la décision Parry Sound, laquelle est à l’effet que tous les droits et obligations prévus dans les lois sont contenus implicitement dans chaque convention collective, quelles que soient les intentions des parties contractantes. Ainsi, notre projet de recherche vise à démontrer empiriquement, en observant la jurisprudence arbitrale, dans quelle mesure le phénomène de la constitutionnalisation du droit du travail, en contexte syndiqué, modifie l’encadrement du pouvoir de réglementation de l’employeur puisque ce dernier doit dorénavant composer avec des normes étatiques fondamentales qu’il n’a ni négociées, ni déterminées. Mentionnons que le concept central de notre recherche se trouve à être le contrôle arbitral du pouvoir de réglementation de l’employeur relativement à la réglementation d’entreprise susceptible de faire intervenir les dispositions 1, 3, 4 et 5 de la Charte des droits et libertés de la personne et qu’il vise la classification dudit contrôle arbitral en deux grandes logiques : la logique I préalablement à la décision Parry Sound et la logique II postérieurement à cette même décision. Ainsi, notre hypothèse dominante est à l’effet qu’en matière de contrôle arbitral du pouvoir de réglementation de l’employeur, deux logiques existent et que dans une logique II, le contrôle arbitral est modifié en ce que les arbitres, situent au sommet de la hiérarchie des aspects à évaluer, la conformité de la réglementation d’entreprise aux dispositions de la Charte susmentionnées. / Issue : The effects of the « constitutionalization » of labor law on the arbitral review of employers’ regulatory power. Our research consists in evaluating the effects of the « constitutionalization » of labor law on employers’ regulatory power to establish corporate regulation related to work. Our research is limited to the unionized workplace and brings together two concepts: employers’ regulatory power which comes from their management rights and the « constitutionalization » of labor law. Our research concerns mainly the boundaries, both statutory and contractual, to employers’ regulatory power, which boundaries offer a legal framework to the application of said power. With regard to the « constitutionalization » of labor law, our research presents both its substance and effects on employers’ regulatory power. These effects are mainly consequences of the Supreme Court’s decision in the Parry Sound case, stating that every collective agreement benefits from an implicit content including all human rights and employment-related legislation. Thus, our research aims to demonstrate, while observing the arbitral jurisprudence, the extent to which the « constitutinalization » of labor law, in unionized workplaces, can modify the boundaries of employers’ regulatory power since they must now compose with fundamental standards that they have neither negotiated nor established. The central concept of our research is the arbitral review of employers’ regulatory power related to corporate regulation, wherein provisions 1, 3, 4 and 5 of the Charte des droits et libertés de la personne are likely to be found applicable. More specifically, our research aims to classify said arbitral review into two different logics: Logic 1 before Parry Sound and Logic 2 after Parry Sound. Therefore, our main hypothesis is that two logics exist when we refer to the arbitral review of employers’ regulatory power and that, when applying Logic II, the arbitral review is modified since the arbitrators tend to prioritize the compliance of the corporate regulation with the above-mentioned provisions of the Charte des droits et libertés de la personne.

Objectifs : Cette thèse porte sur l’association entre les caractéristiques socioenvironnementales des voisinages (milieux locaux) et la prévalence des limitations d’activités (ou handicap) dans la population québécoise. Elle a trois objectifs principaux : (1) clarifier les enjeux conceptuels et méthodologiques relatifs à l’étude des déterminants socioenvironnementaux des limitations d’activités; (2) décrire les contributions respectives de la composition socioéconomique des voisinages et de facteurs contextuels à la variabilité locale de la prévalence des limitations d’activités; (3) évaluer la présence d’interactions entre la santé fonctionnelle des personnes (incapacité) et des caractéristiques des voisinages en lien avec la prévalence des limitations d’activités. Méthodes : Une analyse de la littérature scientifique a été effectuée en lien avec le premier objectif de la thèse. En lien avec le deuxième objectif, des données pour le Québec du recensement canadien de 2001 (échantillon de 20% de la population) ont été utilisées pour estimer l’association entre la prévalence des limitations d’activités et des caractéristiques des voisinages : classification urbain-rural, composition socioéconomique (défavorisation matérielle et sociale) et facteurs contextuels (qualité des habitations, stabilité résidentielle et utilisation des transports actifs et collectifs). En lien avec le troisième objectif, des données pour la population urbaine du Québec issues de l’Enquête sur la santé dans les collectivités canadiennes (2003, 2005 et 2007/2008) ont permis de tester la présence d’interaction entre la santé fonctionnelle des personnes et des caractéristiques des voisinages (défavorisation matérielle et sociale, qualité des habitations, stabilité résidentielle et densité des services). Pour les analyses associées aux deux derniers objectifs, l’analyse des corrélats de la prévalence des limitations d’activités a été effectuée à l’aide de régressions logistiques multiniveaux. Résultats : Différents éléments conceptuels et opérationnels limitent la possibilité de faire une synthèse des analyses épidémiologiques portant sur les influences socioenvironnementales sur les limitations d’activités. Les résultats des analyses empiriques suggèrent que : (1) la variation géographique de la prévalence des limitations d’activités s’explique en grande partie par la composition socioéconomique des voisinages; (2) des facteurs contextuels sont associés à cette variation géographique; (3) les mesures relatives d’inégalités sous-estiment les disparités contextuelles dans la distribution des nombres absolus de personnes ayant une limitation d’activités; et (4) l’association entre la prévalence des limitations d’activités et la défavorisation sociale pourrait varier selon la santé fonctionnelle des personnes. Conclusions : Différentes caractéristiques socioenvironnementales sont potentiellement associées aux variations géographiques des limitations d’activités au Québec. Le développement d’indicateurs socioenvironnementaux favoriserait une connaissance plus précise de l’influence de ces caractéristiques socioenvironnementales sur les limitations d’activités et des mécanismes par lesquels s’exerce cette influence. L’établissement d’un système national de surveillance des aménagements territoriaux est proposé afin de soutenir la recherche et la prise de décision. Des indicateurs locaux d’accessibilité aux transports, aux espaces publics ainsi qu’aux services de proximité devraient être priorisés. Ces aspects de l’aménagement du territoire sont susceptibles de rejoindre plusieurs enjeux de santé publique et ils ont comme autre avantage d’être inclus dans différentes orientations québécoises ciblant le vieillissement en santé et la réduction des limitations d’activités. / Objectives: This thesis explores the socioenvironmental features of neighbourhoods (local areas) associated with disability prevalence in Québec. It has three main objectives: (1) clarify conceptual and operational issues relevant to the study of socioenvironmental determinants of disability; (2) describe the particular contribution of neighbourhoods’ socioeconomic composition and contextual features to the local variability in disability prevalence; (3) test for interactions between individual-level functional health and neighbourhoods’ characteristics in relation to disability prevalence. Methods: A literature review of the epidemiological literature was undertaken in relation with the first objective. Analyses of correlates of disability prevalence were conducted using multi-level logistic regressions. Per the second objective, data for Québec from the 2001 Canada census (sample of 20% of the population) were used to estimate the associations between disability prevalence and neighbourhoods’ characteristics: urban-rural classification, socioeconomic composition (material and social deprivation) and contextual features (housing quality, residential stability, and collective and active commuting). In relation with the third objective, data for the Québec urban population from the Canadian community heath survey (2003, 2005 and 2007/2008) were used for assessing the presence of interactions between individuals’ functional health and neighbourhoods’ characteristics (material and social deprivation, housing quality, residential stability, and density of services). Results: Various conceptual and operational aspects prevent a straightforward synthesis of epidemiological studies analysing socioenvironmental influences on disability. Results from empirical analyses suggest that (1) geographic variability of disability prevalence is largely attributable to neighbourhood composition; contextual factors are associated to such variability; (3) relative measures of inequality under-estimate the contextual disparities in the distribution of absolute numbers of disabled individuals; and (4) the association between disability prevalence and social deprivation could vary according to individuals’ functional health. Conclusions: Various socioenvironmental characteristics are potentially associated with local variability of disability in Québec. The development of socioenvironmental indicators could contribute to a refined understanding of neighbourhood characteristics’ influence on disability as well as how their influence operates. The creation of a local land-use planning surveillance system is recommended for supporting research and decision-making. Local indicators of access to transportation, to public spaces as well as to proximity services should be prioritised. These features of territorial planning are likely to be associated with many public health issues and they are common to initiatives undertaken in Québec to promote healthy aging and to reduce disability.

In this paper I investigate the limitations of memory, physical and psychological effects on individuals’ perception that effect memory, and the impact of those limitations on our ability to recall objective truth. The paper is introduced with an explanation of my interest in the subjective narrative voice in historical accounts and questions the possibility of a completely objective voice. In the first chapter, a fantastical biographical story of the life of Tycho Brahe is used as an example of the difficulty in parsing truth from legend. Descriptions of changes in scientific methods exemplify the uncertainty of scientific fact. I propose that Brahe sought empirical data to replace the unfiltered memory perception an anosmic lacks. Additionally, if Brahe had a sense of smell his murder may have been unsuccessful. In the second chapter I describe anosmia, then explain the dominant theories of how olfaction takes place, and memory storage through smell. Memory recall through associated odors is unfiltered by the intellect, and unalterable, while other forms of memory are subject to change as our psyche continually reforms the experience. An objective account of events is impossible. I search instead for histories where myth, legend, truth, and imagination converge.

This thesis aims to provide an in-depth overview of machine translation and machine interpreting, describing their history, development, and current state, as well as their place on the market and their potential use. The thesis describes machine translation and machine interpreting on theoretical, practical, and technological level, including the description of their basic principles, evaluation criteria, obstacles and challenges, and scope of their use. The thesis also includes a practical test of one of currently available machine interpreting programs - Skype Translator by Microsoft. The aim of the test is to determine whether the program can facilitate successful communication between two people who don't speak the same language, and to describe the user's experience. Keywords: machine translation, machine interpreting, machine translation limitations, neural translation, Skype Translator, STACL, speech recognition, speech production

Diante da necessidade de atualização do estudo relativo ao direito de retenção, uma vez que as grandes obras doutrinárias estrangeiras e nacionais acerca do tema datam do final do século XIX e do início do século XX, abordaram-se as principais controvérsias relativas ao jus retentionis à luz da atual codificação a fim de concluir-se se o instituto ainda encontra justificativa em nosso ordenamento, bem como se seria admitido tal qual concebido em suas origens. Para tanto, procurou-se definir o que entendemos por direito de retenção, delimitando seu campo de atuação, suas características, seus elementos e sua natureza jurídica. Ao longo do estudo, analisou-se essa figura à luz do Código Civil de 2002 e do atual estágio da jurisprudência, concluindo que a previsão legislativa do instituto ainda se justifica, porém merece reforma. Ademais, conclui-se que os limites rígidos em que concebido o direito de retenção devem ser flexibilizados em atenção aos princípios da função social da posse e da boa-fé objetiva para admitir-se a utilização do bem retido em alguns casos. / Il est nécessaire dactualiser létude du droit de rétention depuis que les grandes uvres étrangères et nationaux à propos du thème datent de la fin du XIXe siècle et du début du XXème siècle. Ainsi, ce travail adresse les principales controverses concernant le jus retentionis en attention à lactuelle codification, le but étant de savoir si ce droit trouve encore une justification au sein du système juridique actuel et si celui-ci doit être admis de la même manière comme il était conçu auparavant. Pour parvenir à ces conclusions, il sagira de définir le concept du droit de rétention, de délimiter son champ dapplication, de définir ses caractéristiques ainsi que ses éléments fondamentaux et enfin, sa nature juridique. A travers cette étude, le droit de rétention est analysé au regard des dispositions du Code Civil de 2002 et de lactuelle jurisprudence. À la fin, on conclut que la prévision législative en la matière se justifie mais il apparaît nécessaire de réformer cette législation. En outre, il apparaît que les strictes limites entourant le droit de rétention dans sa conception originaire doivent être assouplies en égard aux principes de bonne foi et de possession dans sa fonction sociale, afin dadmettre lutilisation du bien retenu par le rétenteur, dans certains cas.

Objetivo: Realizar a tradução, validação cultural para a língua portuguesa do Brasil e análise de concordância e confiabilidade entre avaliadores das escalas de mobilidade em unidade de terapia intensiva (UTI) Perme Intensive Care Unit Mobility Score - Perme Score e a Intensive Care Unit Mobility Scale - IMS. Métodos: O processo de tradução e adaptação seguiu as seguintes etapas: Preparação, tradução, reconciliação e síntese, tradução reversa, revisão, aprovação e pré-teste. Após estes processos, a versão em português das duas escalas foi utilizada por dois pesquisadores na avaliação de 103 pacientes críticos internados em UTI. O índice de Kappa e a análise de Bland-Altman foram utilizados para verificar a concordância entre as escalas. O coeficiente ? de Cronbach foi utilizado para verificar a confiabilidade entre os avaliadores no uso das escalas. A correlação entre as escalas foi verificada pelo teste de Spearman. Resultados: Ambas as escalas, Perme Escore e Escala de Mobilidade na UTI - EMU, foram devidamente traduzidas para o Português falado no Brasil. As características dos pacientes críticos avaliados neste estudo demonstrou uma predominância masculina 56 (54%) com idade média de 52±18 anos, apresentando SAPS 3 = 66 (24%). O principal motivo de internação nas UTIS foi descompensação clínica de origem respiratória (44%). Ambas as escalas apresentaram excelente concordância (k > 0,90) e confiabilidade (alfa > 0,90) para todos os domínios. Na análise de Bland-Altman, constatou-se um baixo viés entre os avaliadores tanto para o EMU (-0,048 ± 0,35) quanto para o Escore de Perme (-0,06 ± 0,73). Os limites superiores e inferiores de 95% de concordância foram de 0,64 a -0,73 para o EMU e de 1,36 a -1,5 para o Perme Escore. Além disso, verificou-se forte correlação positiva entre as duas escalas utilizadas para avaliar os pacientes ( =0,941). Conclusão: A versão em português do Escore Perme de mobilidade em UTI (Perme Escore) e da escala de mobilidade em unidade de terapia intensiva (EMU) apresentaram alta concordância e confiabilidade entre os avaliadores / Objectives: Translate, cross cultural validate to Brazilian Portuguese language and analyze the inter-rater reliability with both instruments Perme Score and IMS. Methods: The translation process and the cross cultural validation followed the following steps: preparation, translation, synthesis, back translation, review, approval and pre-test. After this process the Brazilian Portuguese version of the both scales were used by two researchers to evaluated 103 critical care patients. The weighted kappa and Bland Altman analysis were used to verify inter rater agreement. Cronbach-? test was used to evaluate inter rate reliability. The correlation between the scales was verified by the Spearman correlation test. Results: Both scales, Perme escore e EMU, were translated to the Brazilian Portuguese. Most of the patients were male 56 (54%), mean age 52±18, SAPS 3 = 66 (24%). Respiratory failure was the most prevalent reason for admission (44%). Both scales showed an excellent inter rater agreement (k > 0,90) and reliability (alpha > 0,90) for all domains. Bland-Altman analysis showed a low bias between raters either for EMU (-0,048 ± 0,35) and Perme Escore (-0,06 ± 0,73). Upper and lower 95% limits of agreement were 0.64 to -0.73 for the EMU and 1.36 - 1.5 for the Perme Escore. Moreover, it also presented a strong positive correlation between the two instruments ( = 0,941). Conclusion: The Brazilian Portuguese version of the Perme Escore and EMU showed a high agreement and reliability between the raters

Made available in DSpace on 2016-04-26T20:25:50Z (GMT). No. of bitstreams: 1 Frederico Araujo Seabra de Moura.pdf: 1669819 bytes, checksum: 70dd93ee53c67de98ef34bcabe0f5e4e (MD5) Previous issue date: 2007-09-18 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / The dissertation serves as a research of the function of complementary law amongst the Brazilian tax law context and it emphasizes controversial topics such as its general guidelines while it analyzes doctrinal tendencies developed - dichotomic and trichotomic views - pointing theirs theoretical bases, values and conclusions. In accordance with and utilizing Brazilian law as its main pillar, it formulates hermeneutical alternatives to the theories proposed while utilizing both perspectives partially. Still on this context, it reaches the primary and secondary functions of the tax general guidelines, bringing them before Brazilian fundamental laws and principles such as the federative, autonomy of States and Counties, equality and judicial security. Furthermore, it dissects the correlation between complementary laws, general guidelines, tax constitutional limitations and conflicts of competence. Thereupon, it infers with the towering pertinence of the influence of the general guidelines amongst tax payers, leviers and the Brazilian Federation / A dissertação objetiva pesquisar o papel desempenhado pela lei complementar no direito tributário brasileiro, com ênfase nas polêmicas normas gerais . Analisa as duas tendências doutrinárias que se formaram sobre a matéria correntes dicotômica e tricotômica , aponta suas bases teóricas, valores envolvidos e conclusões alcançadas. A partir daí, com base no direito positivo brasileiro, formula alternativa hermenêutica àquelas teorias, que aproveita parcialmente tanto uma, quanto outra perspectiva. Nesse contexto, aborda as funções primárias e secundárias das normas gerais em matéria tributária, diante de princípios intensamente prestigiados pelo direito brasileiro, como o federativo, o da autonomia dos Estados e Municípios, o da igualdade e o da segurança jurídica. Além disso, examina minuciosamente a correlação entre as leis complementares, as normas gerais, as limitações constitucionais ao poder de tributar e os conflitos de competência. Com isso, conclui pela alta relevância que aquelas normas desempenham na esfera dos contribuintes, dos entes tributantes e, em conseqüência, da própria Federação brasileira

Made available in DSpace on 2016-04-26T20:30:12Z (GMT). No. of bitstreams: 1 Chede Domingos Suaiden.pdf: 1276772 bytes, checksum: c1502c1a5fb31de532b9080d2a6a0623 (MD5) Previous issue date: 2010-05-17 / Many discussions are held about the statute of limitations on the collection of social security contributions when it is executed in the sphere of the Labor Courts. Often, based on the argument that the Social Protection System itself should be safeguarded, the juridical safety is relegated to second place. As this paper will show, said issue creates more unsafety to all citizens to the extent that the end is overestimated to the detriment of the means created with mechanisms of checks and balances to allow previous knowledge of the rules that will govern the social relations. Especially within the context of the Tax Law, the guidelines laid down by the Constituent Power must be carefully followed otherwise we may turn our legal system into a make-believe legal system. The purpose of this study lies in identifying the rules in the Constitution and in the ordinary law that govern the principle of the statute of limitations and further, if such rules change where such contributions are executed in the context of labor claims. To this end, an in-depth analysis is required. We intend to understand the constitutional limitation of the State itself when confronted with the limitations imposed by the Constituent Power. The pertinent legislation will be searched for the proper juridical vehicles able to introduce rules for the statute of limitations on the social security contributions, and any affront to said instructions by the lawmaker, should any unconstitutional law have been created on the pretext of protecting the collection of such contributions to finance the Social Security. At the end, the conclusion will demonstrate how the statute of limitations on social security contributions should be applied even where they are executed by the Labor Courts and indicate if the Brazilian lawmaker is alert to said fact / São grandes os debates em torno da aplicação da decadência tributária sobre as contribuições previdenciárias quando executadas no âmbito da Justiça do Trabalho. Muitas vezes, com base no argumento de resguardar o próprio Sistema de Proteção Social, a segurança jurídica é posta em segundo plano. Como se poderá observar neste trabalho, o referido problema acaba por criar mais insegurança a todos os cidadãos, à medida que os fins são superestimados em detrimento dos meios criados com mecanismos de freios e contrapesos, no sentido de permitir o conhecimento prévio das regras que irão reger as relações sociais. Especialmente no âmbito do Direito Tributário, deve-se maior respeito às diretrizes estabelecidas pelo Poder Constituinte, sob pena de transformarmos nosso ordenamento jurídico em mero sistema jurídico de fachada. Neste estudo, objetiva-se identificar quais são os princípios e as regras constitucionais e infraconstitucionais que regulam o instituto da decadência das contribuições previdenciárias, verificando, ainda, se há alterações das regras quando da execução das referidas contribuições no bojo de ação trabalhista. E, para tanto, será necessária uma análise minuciosa de diversas normas jurídicas. Busca-se compreender as limitações constitucionais do próprio Estado quando confrontado com as limitações impostas pelo Poder Constituinte. Pesquisar-se-á na legislação pertinente quais são os veículos jurídicos que têm a capacidade de introduzir normas relativas à decadência das contribuições previdenciárias, bem como se houve por parte do legislador infraconstitucional a afronta de tais orientações por meio da criação de leis inconstitucionais, a pretexto da proteção da arrecadação destinada ao Custeio da Previdência Social. No final, será apresentada a conclusão do estudo, demonstrando como deve ser realizada a aplicação da decadência das contribuições previdenciárias, mesmo quando executadas pela Justiça do Trabalho, e se o legislador brasileiro está atento a tal fato