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Esta pesquisa analisa a tributação das operações com valores mobiliários, sob a perspectiva de uma teoria da norma de competência tributária e do processo de positivação do direito. O estudo limita-se à investigação das hipóteses de ausência de competência tributária na tributação de uma suposta renda gerada nas operações com valores mobiliários, ocorridas no mercado financeiro e de capitais, bem como nos conflitos interpretativos relativos à tributação dos impostos incidentes sobre as diversas operações financeiras existentes no sistema financeiro nacional. Com base nas premissas adotadas à luz de uma teoria da competência tributária e do processo de positivação do direito, o trabalho conclui que significativa parte das normas gerais e abstratas relativas à tributação do imposto sobre a renda, no mercado financeiro e de capitais, são inválidas, em função de uma sanção, causada pela ausência de diálogo entre a norma geral e abstrata e a respectiva norma de competência. Sobre os conflitos interpretativos de incidências normativas, o trabalho conclui que algumas normas individuais e concretas relativas à tributação das distintas operações do sistema financeiro nacional deverão ser sancionadas com a pena de nulidade, em razão da ocorrência de erro de fato no processo de positivação. O mecanismo para identificar a invalidade da norma, no caso da tributação do imposto sobre a renda, e do erro de fato, na tributação das diversas operações do sistema financeiro, é a busca pela natureza jurídica da operação, mediante a utilização dos critérios trazidos pela lei. / The securities transactions taxation, under the perspective of the taxing power rule as well as under the rules incidence process is the main aim of this research. The study is limited to the investigation of the hypotheses of absence of taxing power in the income taxation, triggered by such transactions, occurred in the financial and capital markets. In addition, it investigates potential interpretive conflicts related to the levy of the existing different taxes concerning operations occurred in national financial system. Based on the assumptions with respect to the theory of the taxing power rule and the rules incidence process, the paper concludes that most general and abstract rules related to the taxation of the income tax in the financial and capital markets are invalid due to a legal system penalty, caused by the absence of dialogue between the general and abstract rule and its taxing power rule. On interpretive-normative conflicts issues, the paper concludes that some individual and specific rules concerning the taxation of the different transactions of the financial system should be punished with the penalty of nullity, due to the occurrence of a mistake in the facts interpretation. The suggested mechanism to identify the invalidity of the rule in the income taxation as well as to identify the mistake in the facts review in the diverse hypotheses of the financial system taxation is the search for the legal nature of the transaction, using exclusively the criteria posed by law.

In view of the latest corporate collapses globally, the purpose of this thesis is an attempt to investigate and to theorise how managers make decisions when faced with an ethical dilemma.Philosophers over the years have proposed different moral theories. For example, Kantian’s Categorical Imperative (O’Neil 2001, Peters, 1971) suggests that there are laws that should apply universally. However, its principles are too abstract to guide action, in that it does not provide a detailed set of instructions for following them. Others such as Baier, (2001) suggest that people behave to satisfy their own self-interest. The literature review shows that there is no consensus to define what constitutes ethical behaviour. Kohlberg (1981) divides childhood moral development into six stages. He theorises that greater moral development will be related to the highest social responsibility of an individual. Lagon (2000), Seabright and Moberg (1998), Logsdon and Yuthas (1997) extrapolate Kohlberg’s model to incorporate into organisational and individual moral development.Based on the literature review, research questions were developed. The research methodology is qualitative, based on the realism paradigm using a case research design (Yin 1994). Face to face interviews were conducted with fourteen participants using critical incidents and the findings were triangulated using a semi-structured focus group.The research data analysis is based on grounded theory proposed by Glaser and Strauss (1967). The findings confirm that there is no single theory or approach to business ethics. The findings indicate that a person’s ethical behaviour changes when his/her self-interest is affected. Whilst participants believed that business and ethics can be reconciled, most agreed that they can only be reconciled if the individual’s interest or business profit is not affected. Based on the findings, a new model is proposed in an attempt to theorise an individual’s business ethical behaviour and his/her ethical decision making process.This research also identifies important areas that require further research. These are:• Conflicts between personal values and business values• Should ethics be taught? And if so how?• Should an ethical programme be developed and incorporated in a company’s strategic plan?

Ce travail de recherche a pour objectif de proposer des recommandations pour la mise en place d'évaluations d'interventions en ergonomie.<br />Pour instruire cette question de recherche, nous avons décidé d'explorer comment les ergonomes utilisent l'évaluation : pour proposer des repères pour la conception, pour suivre l'évolution des projets avec des indicateurs de gestion ou pour augmenter les connaissances sur l'intervention qui s'est déroulée. Nous avons également exploré les modèles d'évaluation proposés par la littérature et détaillé particulièrement les démarches et buts visés par l'évaluation normative, la recherche évaluative, l'évaluation sommative et l'évaluation formative en général et dans le cadre particulier des actions en santé et sécurité au travail. Enfin, nous avons caractérisé l'objet de l'évaluation : l'intervention en ergonomie afin de mettre en évidence des dimensions d'évaluation.<br />L'analyse de 3 cas d'intervention, a permis de montrer l'importance de la prise en compte d'un système « contexte‐opportunités‐arbitrages‐décisions » pour appuyer les démarches d'évaluation sur la mise en évidence d'écart entre stratégies d'intervention prévues et interventions réellement mises en oeuvre. Cette approche permettant d'atteindre les quatre

<p>Lip force has been found to affect the ability to achieve satisfying speech production and swallowing. A normative value for lip force in adults has been measured to 15 Newton (N). Corresponding value for children measured with Lip Force Meter 100 (LF100) does not exist. In the current study lip force was measured in children between the ages of five and ten years. The aim of the study was to obtain normative values for children with typical development in separate age groups. Production of syllable with initial bilabial plosive was further calculated to see if any correlation between lip force and syllable production existed. An examination of learning effect in repeated measures was also executed. The age group 5:0-5:11 only included four participants. This age group was therefore not included in the statistical measurements.</p><p>The common mean for lip force in all children was 14.98 N. The mean for each age group was 12.75 N for 5:0-5:11 year olds, 14.69 N for 6:0-6:11, 16.93 N for 7:0-7:11, 14.97 N for 8:0-8:11 and 14.14 N for the age group 9:0-9:11 years. In the current study no significant differences in lip force was found between age groups.</p><p>The common mean for syllable production in all children was 5.50 syllables/second. A significant difference between the ages six and seven year olds as well as six and nine year olds was found, where the older age groups showed higher values. No significant correlation was found between lip force and syllable production.</p><p>Analysis of the learning effect over three lip force measurements showed tendencies for increased lip force at the last measure. The difference was not significant. In the present study no statistical measurements for gender differences were executed for each separate age group due to small numbers. Measurements in age group 6:0-9:11 showed tendencies for higher values of both lip force and syllable production for girls. These differences were not significant.</p><p><strong> </strong></p><p><strong> </strong></p>

<p>The oral sensory ability in children can be assessed through test of intraoral stereognosis and two-point discrimination. Currently, these two tests are not frequently used in clinical settings, and normative data are not always available. The aim of this study was to establish normative data for these two tests in children aged 5;6 to 7;0 years. Further, intention was to compare the results with respect to age and gender. In total 103 children participated, 49 boys and 54 girls. The participants were divided into three age-groups. The results regarding intraoral stereognosis showed significant differences between genders, where boys performed poorer than girls. Differences between two of the three age-groups could also be established. The results show that an improvement can be expected in children six years and older.</p><p>Regarding two-point discrimination 73 of the 103 children performed perfectly. The remaining children’s scores were also consistently high. No differences between gender and age were found.</p><p>There was no correlation between the test results of intraoral stereognosis and two-point discrimination. Therefore it would be necessary to perform both these tests in assessment, since they probably examine two separate aspects of the oral sensory ability.</p><p> </p> / <p>Oral sensorisk förmåga hos barn kan bland annat utredas genom test av intraoral stereognosi och tvåpunktsdiskrimination. Dessa två test är i nuläget inte särskilt kliniskt utbredda, och normvärden saknas ofta. Föreliggande studie syftade till att fastställa normvärden för dessa två test hos barn mellan 5;6 och 7;0 år. Vidare jämfördes även testresultaten med avseende på åldersgrupp och kön. 103 barn deltog i studien, varav 49 var pojkar och 54 var flickor. Deltagarna delades in i tre åldersgrupper. Resultatet visade signifikanta könsskillnader på test av intraoral stereognosi, där pojkarnas resultat var något sämre än flickornas. Även skillnader mellan två av åldersgrupperna konstaterades gällande intraoral stereognosi. Resultatet visar att en förbättring på testet kan förväntas då barnen har fyllt sex år.</p><p>Angående test av tvåpunktsdiskrimination klarade 73 av de 103 barnen testet felfritt, och överlag presterade barnen mycket bra på testet. Inga skillnader mellan kön eller åldersgrupper noterades beträffande test av tvåpunktsdiskrimination.</p><p>Testresultaten av intraoral stereognosi och tvåpunktsdiskrimination korrelerade inte. Därför är det sannolikt nödvändigt att i utredning utföra båda testen, eftersom det kan röra sig om två olika aspekter av intraoral sensorik.</p><p> </p>

<p>The issue of humanitarian intervention presents a perennial conundrum and is one of the hottest topics in contemporary international relations. It contains aspects of both idealism and realism and is largely an issue born out of the end of the Cold War. This paper provides a theoretical and empirical evaluation of this normative shift in interstate affairs.</p><p>The vast growing body of human rights law serves as one indication that international law is changing in terms of a shift of focus, away from states, and towards the international community made up of individuals. However, in absence of a formal agreement on how and to what scope international law has changed, conclusions can only be made based on the emerging, limited and fragile body of state and UN practices. If such a shift were to be accompanied by a corresponding empirical transformation, it would undoubtedly represent a huge leap forward towards a more solidarist underpinned world order. The present trends within international relations represent at least an aspiration towards some more clearly envisioned solidarity. As international actors interact, they generate new norms, but one must remember that the actors and their practices are themselves products of older norms. The present structures of international society are not ready to accommodate such change.</p><p>Human rights are important, not only because they become embedded in institutions and create new coalitions between actors, but also because they help states redefine their national interests and identities, as well as help them to choose among conflicting priorities such as sovereignty and humanity. Under the present global system, any discussion of the international protection of human rights and humanitarian intervention implies changes in both norms and practices. The theoretical part of this paper provides a framework for assessing these recent developments by determining first, how and why values are shared, and what these values need to be in order for international society to be categorized as solidarist. The empirical part, then moves on to assess state and UN practice in order to conclude if solidarism is a reality in today’s international society.</p><p>In this paper, I argue that there is an international consensus in terms of a right to humanitarian intervention in cases of threats against international peace and security and where the UN S.C has given its authorization. Furthermore, even though not clearly establishing any such right to intervention, cases like East Timor, northern Iraq and Kosovo points to a normative shift where the redefinition of the concept of sovereignty might become a reality. This new consensus is a product of mainly three recent developments: a more expansive interpretation of the S.C on what constitutes a threat to international peace and security, the revolution of information technology that has heightened awareness of conflict and suffering, and the increased robustness of international human rights norms. While diversity continues to characterize the 21st century, there is a greater degree of consensus on the meaning of sovereignty and human rights today than most pluralists suggest. Nevertheless, the practical behaviour of the international community shows that the commitment to solidarism remains minimal.</p>

<p>The goals of this thesis are to evaluate quality of life (QoL) in adult patients with growth hormone deficiency (GHD) in relation to population normative data, to construct a preference-weighted index (utility) from a disease-specific QoL measure and to assess it in a clinical context.</p><p>The study included samples from the general population and patients with GHD from four European populations: England & Wales, the Netherlands, Spain and Sweden. The country-specific patient cohorts were retrieved from KIMS (Pfizer International Metabolic Database). </p><p>A questionnaire was developed that contained items from existing QoL questionnaires including, among others, Quality of Life Assessment in Growth Hormone Deficiency in Adults (QoL-AGHDA) and the EQ-5D. The QoL-AGHDA is a disease-specific measure for use in adults with GHD. The EQ-5D is a generic instrument which describes health states for which country-specific preference-based weights are available. Thus, it was possible to generate preference-weighted indices (utilities) based on data generated by both instruments. </p><p>This thesis reports QoL-AGHDA normative values for the populations of England & Wales, the Netherlands, Spain and Sweden, and confirms the extent of QoL impairment in patients with GHD in comparison with the general population. Long-term GH replacement resulted in sustained improvements in overall QoL towards normative country-specific values, as well in most of the dimensions that were impaired before treatment. </p><p>For use in health economic evaluations, models for generating utilities (QoL-AGHDA_utility) from QoL-AGHDA were developed. It is believed that these models may facilitate medical decision making, given that they provide a tool for obtaining utilities in the absence of directly collected preference-weighted indices.</p><p>QoL-AGHDA_utility effectively monitored treatment effects in patients with GHD. Moreover, this study confirmed a QoL-AGHDA_utility deficit before treatment and a gain after starting GH replacement. </p><p>The novel aspect of the present approach was to apply preference-weighted indices derived from a disease-specific measure to assess QoL in the clinical context, together with patient demographic and clinical characteristics. The robustness of this analysis is reinforced by the fact that utilities in both general and patient populations were generated using the same methodology. </p>