L’objet de la présente recherche vise à donner un éclairage théorique, empirique et pratique de l’après-transmission du point de vue du cédant, qui a transmis sa PME saine ou apparemment saine, pour un motif autre que la retraite. A la suite de l’étude d’un cas pilote, la recherche s’oriente vers l’investigation de l’après-transmission volontaire du cédant mature en PME, comme opportunité de rebond pluridimensionnel. Le cadre conceptuel procède des théories du développement psychosocial à mi-vie, du développement du style cognitif de l’adulte, des stratégies de réinvestissement et du concept d’identité plurielle. Fondés sur une étude de cas multiples composée de huit unités d’analyse, les résultats résident dans la compréhension de la dynamique de rebond du cédant mature en PME (1), la modélisation du processus de rebond associé à l’évolution du statut du cédant-réinvestisseur (2) et la formulation d’une taxonomie des trajectoires individuelles de rebond (3). Au final, l’après-transmission du cédant mature en PME se révèle être un rebond au singulier pluriel. / The aim of the present research is to provide a theoretical, empirical and practical exploration of post- succession, from the perspective of the transferor who has transferred a healthy or apparently healthy SME for a reason other than retirement. Following a pilot case study, the research focused on the investigation of the voluntary post-succession of the mature SME transferor, as an opportunity for pluridimensional rebound. The conceptual framework emerges from theories of midlife psychosocial development, adult cognitive style development and reinvestment strategy and the concept of multiple identities. Based on a study of multiple cases, using eight units of analysis, the results lead to the understanding of the rebound dynamics of the mature SME transferor (1), modelling of the rebound process associated with the development of the status of transferor/reinvestor (2) and the formulation of a taxonomy of individual rebound trajectories (3). Finally, the post- succession of the mature SME transferor is revealed to be a “singular-plural” rebound.

本研究題目為「公營事業民營化與就業安全之保障∼以中國石油公司為研究對象」。內容安排：第一章緒論所提為本研究之研究背景、研究目的、研究內容、研究方向與研究範圍與限制。第二章為公營事業民營化之探討，以市場經濟觀點論公營事業民營化，對公營事業民營化做分析。也討論工會對民營化之看法，由工會對民營化之影響力及對民營化之主張、中國石油公司民營化前之措施意見，進而討論第三條路的公營事業民營化，對知識經濟，終生學習與政府提供照顧作一說明。第三章民營化員工之就業安全，在介紹就業安全之三大支柱及實施方式。同時，對國外、內成功、失敗案例介紹。以及對員工就業安全職業能力開發內容作介紹。第四章以中國石油公司為案例，探討中國石油公司在民營化前準備進行民營化之措施和對員工就業安全所採取之決策，以及員工與工會所認為應加強之措施說明。第五章本研究之結論認為公營事業民營化執行之目的在發揮市場機能、提昇事業經營效率。但是，若不實施民營化也可達成前二目的，只要政府給予真正分層授權負責，落實自由化、市場機能之實質目標。建議政府對公營事業民營化員工就業安全之保障要依法落實推動，員工才不會反對民營化，民營化目標才能達成。

Die Stadtentwicklungspolitik in Deutschland formuliert aufgrund veränderter Rahmenbedingungen wie dem demografischen Wandel, der Globalisierung der Wirtschaftsbeziehungen oder auch veränderter öffentlicher Finanzen, die normative Idee, Stadtquartiere durch eine intensivere Beteiligung privater Akteure zu entwickeln. Bisherige Versuche der Städtebauförderung die Einbindung privater Kleineigentümer in quartiersbezogene Handlungsansätze zu stimulieren zeigen, dass dies bislang nur unzureichend gelingt. Auf rationalen Handlungslogiken basierende Theorien sprechen im Zusammenhang der privaten Erstellung öffentlicher Güter sogar von „Marktversagen“. Und trotzdem existieren bereits erste Eigentümerstandortgemeinschaften (ESG) in Deutschland. Was ermöglichte dieses private Engagement? Angesichts fehlender empirischer Daten über freiwilliges kollektives Handeln privater Eigentümer in der Quartiers-entwicklung, geht die vorliegende Dissertation der Frage nach, welche Faktoren die Entstehung von ESG bestimmen und die institutionelle Struktur von ESG charakterisieren. Zur Beantwortung der Forschungsfrage wurde ein vergleichendes Fallstudiendesign mit ESG in Dortmund, Essen und Görlitz gewählt. Die Ergebnisse der Dissertation verdeutlichen, dass ESG als abhängige Variable sowohl durch die individuellen Interessen bzw. Handlungsstrategien der Immobilieneigentümer bei der Bewirtschaftung ihrer Immobilien, als auch durch den Steuerungsanspruch staatlicher Akteure in der Quartiersentwicklung bestimmt werden. Die Autorin leitet die individuellen und kollektiven Handlungsstrategien der Akteure her und setzt sich mit der individuellen Motivation zum Handeln auseinander. Zusätzlich werden grundlegende institutionelle Merkmale von ESG und ihre Eigenheit als Urban Governance-Ansatz diskutiert. Aus den als Hypothesen formulierten Ergebnissen werden abschließend Schlussfolgerungen für die Praxis sowie der weitere Forschungsbedarf abgeleitet. / This PhD thesis deals with a concept of urban development which is at present in a pilot phase in Germany, the Local Property Owner Partnership (LoPOP). These are characterized by a voluntary collective development of the quarter at the initiative of the property owners. The demographic, economic and social structures lead to spatially differentiated changes which induce complex problems in urban development. Among others, this may result in a notable increase of vacant flats, an increasing demand for low-barrier flats or in investment backlogs of the public infrastructure. A large part of the up-coming investment tasks concerns private property and requires action by private property owners, e.g. in the development of living space. Attempts to activate proprietors via urban development funding have shown minor success up to now. Current urban development policy formulates the idea to reach a positive development of structurally weak quarters by a more intensified participation of private actors in collective approaches. In view of the missing of empirical data on voluntary action by private proprietors in the urban development, the PhD thesis investigates which factors determine the establishment of Local Property Owner Partnerships and characterize their institutional structure. Due to the small number of existing LoPOPs in Germany as well as to the limited number of scientific publications dealing with this subject, a comparative case study design was chosen. Fifty-six partially structured interviews were held in three heterogeneously distinctive LoPOPs in Dortmund, Essen and Görlitz. The transcribed interview data were processed by means of reconstructive content analyses and the results were formulated as hypotheses. The results of the thesis show that the subject of examination, LoPOPs, can be discussed with respect to actor-related and institutional theories as well as governance approaches. LoPOPs are defined as a dependent variable with respect to the individual interests and strategies of action of the property owners concerning their real estate management as well as to the governance requirements of state actors concerning the development of the quarter. Thereby, it has become apparent that one should make a distinction between the strategies of action of the state and the private actors. Both groups show three basic types of action strategies which have constructional and social as well as structural impacts on the quarter. The individual strategies of action of the proprietors are invest, wait and exit. With regard to the quarter, the municipal actors have the strategies develop, wait or retract at their disposal. Moreover, the data analyses discovered a path dependency between the individual management strategies of the proprietors and their action in the collective situation. The actors who are focusing on wait or on exit play the role of free riders. With regard to the proprietors who are willing to invest, three collective strategies of action may be noted: wait, individual effort and cooperation. As a central motive for choosing the collective strategy of action cooperation and, thus for commitment to participating in the LoPOP, the reduction of uncertainty could be identified. According to this, the preparedness for cooperation depends on the intensity of uncertainty in the management of the property and, thus, also on the degree of being affected by the above mentioned structural change. Whether the LoPOP is a suitable tool for the elimination of this uncertainty is closely connected with its institutional structure. LoPOPs are - taking into account the specific constellation of actors - characterized by high transaction costs, due to the low legal and social possibilities for sanctions. Therefore, a clear value of the projects and the common standards of the actors are all the more necessary for success. LoPOPs deal with the development of quarters and produce, as a private initiative, also public goods. This establishes the public interest in their development. The results of the thesis show that, due to the constellation of actors, interests and themes in voluntary LoPOPs, the state actors concentrate on the interaction form of the horizontal coordination. Therefore, LoPOPs can be referred to as a form of Urban Governance. Moreover, it becomes obvious that, when the mission statement of a voluntary, informal and private network of small proprietors shall be realised, on the one hand free riders cannot be avoided, on the other hand the public authorities are indispensable providing consulting and financial support. In comparison with traditional approaches of urban development funding, LoPOPs, as collective development approaches, need an intensive involvement of local actors in addition to the thematic debate during their preparation. The thesis terminates with conclusions for practice as well as needs for further research drawn from the generated hypotheses. The needs for further research refer inter alia to the evaluation of effects of the LoPOPs; the analysis of learning processes among the groups of actors in the development process and in the verification of the generated hypotheses in this work.

Denna uppsats inriktar sig på rekvisitet verksam i betydande omfattning (verksamhetsrekvisitet) i relation till ”vanliga anställda” i personalägda fåmansföretag. Det framgår i förarbetena att verksamhetsrekvisitet anses vara uppfyllt när delägarens arbetsinsatser har stor betydelse för vinstgenereringen. Den avgörande faktorn här är om delägaren genom arbetsinsatser genererat intäkter till företaget. Arbetsinsatser av ”vanliga anställda”, dvs. anställda utan någon ledarbefattning eller utan kvalifikationer för företagets kärnverksamhet, anses i vanliga fall inte generera vinster till företaget. Det avgjordes dock några rättsfall där domstolen ansåg att ”vanliga anställda” var verksamma i betydande omfattning. Det är därför relevant att utreda om domstolens bedömningar i de här rättsfallen avviker från syftet bakom verksamhetsrekvisitet. Uppsatsens syfte är att utreda om domstolens bedömningar i rättspraxis som berör rekvisitet ”verksam i betydande omfattning” i relation till ”vanliga anställda” i personalägda företag avviker från lagstiftarens syfte bakom rekvisitet. Lagtexten ger ingen förklaring till hur verksamhetsrekvisitet ska tolkas. I uppsatsen läggs därför vikt vid analysen av förarbeten för att fastställa motivet till lagstiftningen. För att uppnå uppsatsens syfte görs därefter en jämförande analys av praxis med förarbetena. Författaren finner att domstolens bedömningar avviker från syftet bakom verksamhetsrekvisitet beträffande ”vanliga anställda” i personalägda företag. Uppsatsen visar att domstolen stegvis har slutat ta ställning till om arbetsinsatser av sådana anställda har någon betydelse för vinstgenereringen. Domstolen betraktar ”vanliga anställda” som aktivt verksamma utan att ge övertygande skäl till sitt avgörande. Det visas även att domstolens avgöranden påverkar framtida bedömningar i likartade mål. / This thesis focuses on the criterion significantly active in relation to ordinary employees in employee-owned private companies. Shareholders in close companies are considered to be significantly active when their undertakings are essential for the company’s profit. The decisive factor here is whether the shareholders contribute profits to the company. Ordinary employees usually are not concidered to generate profits to the company. Nevertheless, there have been several legal cases in which the Court stated that ordinary employees were significantly active. The question that arises is if the Court’s judgement in these cases deviates from what the legislator meant with the criterion “significantly active” concerning ordinary employees. The purpose of this thesis is to investigate whether the Courts’s judgement in the case law that concerns the criterion “significantly active” in relation to ordinary employees in employee-owned private companies deviates from what the legislator meant with this criterion. The law does not provide any guidance to how the criterion shoud be interpreted. The thesis is based therefore on the comparative analysis of the preparatory work with the relevant case law in order to answer the purpose of this thesis. The conclusion made in this thesis is that the Court’s judgement does deviate from what the legislator meant with the criterion “significantly active” concerning ordinary employees in employee-owned private companies. The analysis shows that the Court does not take into consideration whether such employees’ contribution is profitable to the company. The Court states that ordinary employees are significantly active without giving any convincing justification for its decision. Furthermore, the Court’s decisions affect future judgements in similar cases.

This thesis contains three self-contained chapters, covering different subjects but using similar methods: The Effect of Foreclosure Laws on Securitization: Evidence from U.S. States shows that mortgage loans are less likely to be securitized in states with costlier foreclosure procedures. I interpret this in light of prior literature showing a higher foreclosure risk for securitized loans, due to unwillingness to renegotiate by the agents working on behalf of investors. Moreover, the magnitude of the effect increases for loans with higher risk of default, and disappears for loans where state foreclosure laws usually do not apply. Do daughters make family firms more sustainable? studies listed companies with a family owning a large block of shares, and asks how the family composition affects the company’s policies. Creating a novel Swedish data set, I find that environmental performance improves when the family has more daughters. The effect does not seem to operate through more adult daughters leading to more female CEOs or board members, or through the appointment of family members as CEOs. Bank taxes, leverage and risk uses staggered changes in US state-level bank taxation, and documents an increase in leverage when taxes are raised. Banks partly dampen the effect by adjusting their Tier 2 capital (a lower-quality form of regulatory capital that is less able to absorb losses), and by reducing the risk on the asset side of the balance sheet as measured by regulators. / <p>Diss. Stockholm :  Stockholm School of Economics, 2015. Introduction together with 3 papers</p>

I följande essä, Konstens olika horisonter – ett möte med bildkonst från Senegal, Mali och Mocambique, diskuterar jag rollen som gallerist och curator i mötet med det som är okänt och främmande i konsten. I essän refereras till möten med konst och konstnärer från Senegal, Mali och Mocambique. Texten utgår dels från mina upplevelser på konstbiennalen i Dakar, dels från arbetet med två olika utställningar på Galleri Flach i Stockholm. Med utgångspunkt i min roll som kurator reflekterar jag över situationer när konstens sammanhang framstår som främmande och okända. Hur bemöter jag situationen? Vad ser jag i den och vad bidrar den med i mitt kuratoriska arbete i gallerirummet? Med stöd bland annat i hermeneutiken och filosofer som Hans-Georg Gadamer och Marcia Sa Cavalcante Schuback, beskrivs en bildningsprocess i vilken jag reflekterar över det geografiska och kulturella avståndet. I texten diskuteras också ett så kallat hermeneutiska mellanrum som uppstår i skarven mellan det välkända och det främmande. Diskussionen införlivar även tankar om hur normer i den västerländska konsthistorien påverkar mitt möte med konsten och vad jag uppfattar som konstnärlig kvalitet. I essän konstateras att mina möten och konfrontationer med det som är okänt i konsten, är betydelsefullt. Det påbörjar en process mot ny kunskap i vilken jag tydligare får syn på mig själv och mina medvetna och omedvetna föreställningar. I texten beskrivs hur jag i gallerirummet prövar mina reflektioner i praktiken i en dialog med mig själv och de konstnärer med vilka jag samarbetar. Jag betonar dialogens och den inre reflektionens betydelse för utställningens tillblivelse. Utställningen blir ett mellanrum, ett begränsat sammanhang, där dialogen och reflektionen tar form. / The following essay, Different horizons - Encounters in visual arts from Senegal, Mali and Mozambique, discusses how to encounter what is unknown and unfamiliar within art in my role as a gallerist and curator. The essay refers to encounters with art and artists from Senegal, Mali and Mozambique. The text is partly based on my experiences at the biennial in Dakar, partly from working experiences with two exhibitions at Galleri Flach in Stockholm. On the basis of my role as curator, I am reflecting on the situation when art appears unfamiliar. How do I act? What do I learn in these situations and what do they bring to my curatorial work in the gallery space? With support from hermeneutics and philosophers such as Hans-Georg Gadamer and Marcia Sa Cavalcante Schuback, I describe a learning process that takes the geographical and cultural distance into consideration. The text reflects also on the so-called hermeneutical gap (a room in between) that occurs in the joint between the familiar and the unfamiliar. The discussion incorporates thoughts on how standards in the Western art history affect my encounters with the art object and what I perceive as artistic quality. I note in the essay how these meetings and confrontations with the unknown in the art are important. It sets in motion a process towards greater knowledge in which I see myself more clearly, not the least my conscious and unconscious beliefs. The text describes how I use the gallery space to put my reflections into practice, in a dialogue between myself and the artists with whom I work. I emphasize the dialogue and the importance of an internal reflection in creating an exhibition. The exhibition offers a room within a room, a limited context, where dialogues and reflections take shape.

This thesis is aimed at exploring the relation of socio-cultural characteristics and policies with post-quake reconstruction of rural areas of Azad Jammu & Kashmir, Pakistan. The primary concern of the study is limited to examine the traditional architectural practice ; dhajji-dewari and social composition of the community during and after reconstruction. It is analyzed that how the socio-cultural aspects of rural communities are affected by the policies, how policies are affected by the socio-cultural aspects of the community and how both of these can influence the final product. The thesis was rooted in the fact that 80% of the 600,000 damaged/destroyed buildings during 8th October, 2005 Kashmir earthquake were rural temporary (Katcha) houses. It was hence to be investigated that how far the Rural Housing Reconstruction Program (RHRP) has reduced (or increased) the vulnerability of the area for future. The impact of any policy launched during this program was not limited to few housing units rather more than 0.1 million dhajji houses could be affected through this. The rural Kashmir reconstruction was commenced with the in-hand knowledge of several previous post-quake reconstruction programs and was appreciated widely by experts. It was yet to be explored that which mistakes were committed/repeated by the stakeholders during policy making, delivery, implementation and post implementation phases. Covering the phases of policy making, delivery and implementation, the major findings of the thesis are categorized into three sections ; the sustainability generating aspects of reconstruction, vulnerability enhancing dimensions of reconstruction, and, those outcomes of reconstruction which are not yet categorized under "sustainability" or "vulnerability" by the experts focusing particularly rural Kashmir. Community satisfaction is given primary focus to rate different outcomes.The study concludes that ignoring socio-cultural aspects of the community during reconstruction may lead to vulnerability in post-reconstruction scenario. Considering the post implementation phase, the current trends are observed by examining under-construction houses. By pictorially presenting the architectural details of these houses it is examined that deviations from guidelines are in practice. People start forgetting the disaster impacts after few years and their immediate needs drive their decision priorities. It is suggested that after reconstruction program ends up, some authorities must be present in the reconstructed area to guide people for their current requirements and future needs and also to control the spread of non compliant construction.

Als vor 120 Jahren, am 5. August 1888, Bertha Benz eine 106 Kilometer lange Fahrt mit dem Prototypenfahrzeug ihres Mannes Carl Benz unternahm legte sie den Grundstein für die erste Überlandfahrt mit einem Benzinautomobil überhaupt. Damit trug sie wesentlich zum Abbau von Vorurteilen in der Gesellschaft gegenüber Benzinfahrzeugen bei und verhalf der Firma ihres Mannes zum Erfolg. Gleichzeitig beging sie auch den ersten dokumentierten Fahrzeugdiebstahl, da die Nutzung ohne das Wissen ihres Mannes erfolgte. Strafrechtliche Sanktionen musste Frau Benz nicht fürchten, schließlich war dieser Fall durchaus von Vorteil für die Vermarktung. Das erkannte auch Herr Benz und verzichtete auf eine Anzeige. Am 23.12.2008 wurde ein PKW Toyota Landcruiser gegen 01:20 Uhr an der Landstrasse L46 zwischen Herforst und Rothaus gefunden. Der Täter, welcher das Fahrzeug am 17.12.2008 bei einem Bauunternehmer stahl, stellte es – vermutlich auf Grund von Treibstoffmangel – dort ab. Ihm drohen bis zu drei Jahren Haft und / oder eine Geldstrafe. Am 24.02.2008 schrieb eine Benutzerin namens Kitty in einem Internetforum zum Thema Erfahrungen mit Autodiebstahl: „…mir hat man nur bei meinem jetzigen Fahrzeug schon die Nummernschilder geklaut, was mich dann 80 Euro gekostet hat.“ ("AW: Auto geklaut", 2008). Diese drei Beispiele repräsentieren ansatzweise, wie vielfältig die Fälle sind, welche gemeinhin unter dem Begriff Fahrzeugkriminalität gefasst werden. Sie unterscheiden sich hinsichtlich der Motive der Täter, dem Besitzer zugefügten Schaden oder den strafrechtlichen Konsequenzen. Zusätzlich zu dieser Vielfalt ist die Fahrzeugkriminalität dem Einfluss der Zeit unterworfen, in Bezug auf die Anzahl im Verkehr befindlicher Fahrzeuge, deren Nutzung, deren Diebstahlschutzvorrichtung oder Vorgehen der Täter. Somit ist das Konstrukt Fahrzeugkriminalität durch einen hohen Komplexitätsgrad gekennzeichnet. Aus dieser Komplexität heraus begründet sich das fundamentale Ziel der vorliegenden Arbeit, eine detaillierte und systematische Beschreibung von Fahrzeugkriminalität zu geben. Darauf aufbauend werden Ursachen- und Wirkungszusammenhänge identifiziert, beschrieben und in einem numerischen Relativ abgebildet. Dabei wird ein ganzheitlicher Ansatz verfolgt, in Abgrenzung zu bisherigen wissenschaftlichen Arbeiten, welche einen Erkenntnisgewinn zur Beschreibung, Erklärung und Vorhersage von Fahrzeugkriminalität für einen mehr oder weniger eng umschriebenen Teilaspekt leisten. In diesem Ansatz werden gezielt psychologische Aspekte in den Fokus gestellt und mit gesellschaftlichen, technischen, legislativen, judikativen und exekutiven Rahmenfaktoren in Beziehung gesetzt. Damit kann der Arbeit ein wissenschaftlicher Erkenntnisgewinn im Sinne einer ganzheitlichen Analyse beigemessen werden, in den Ansätze zur Beschreibung und Erklärung separater Aspekte integriert und bewertet werden können. Eine – damit eng verknüpfte – Voraussetzung ist die Entwicklung und Evaluation von Untersuchungsmethoden um die relevanten Aspekte in den beteiligten Personengruppen so detailliert und umfassend wie zur Erklärung nötig sowie so ökonomisch wie möglich zu erfassen. Im Zentrum der Betrachtung steht die Interaktion zwischen den beiden hauptsächlich beteiligten Personengruppen: Fahrzeugbesitzer und Täter. Betrachtete Aspekte in diesen Gruppen sind neben Motiven, Risiko- und Gewinneinschätzungen auch Faktoren wie finanzieller Konnex oder Ausstattung mit Sicherheitstechnik, bzw. Werkzeug zu dessen Überwindung, Furcht vor Fahrzeugkriminalität oder finanzielle und zeitliche Schäden durch Fahrzeugkriminalität.

隨著網路的崛起，傳統實體通路的存在價值與市場地位也飽受威脅，在市場上的實際演變，書店、銀行、證券、旅遊、機票等中介者的角色，明顯的已可被電子商務網站所取代，因此在國外已經有很多針對網路對實體通路產生「去中介化」之研究，在國內雖然也有類似的現象產生，但迄今還沒有類似的研究，所以本研究有開啟此議題研究先河之意義。 與其他遭到「去中介化」產業或服務比較，不動產仲介業更倚賴「人」之中介角色，但其銷售之產品又具有高度不易「去中介化」的特性：異質性、高總價、少交易經驗等，所以其面臨「去中介化」之威脅，的關鍵因素是什麼，其受到「去中介化」衝擊之程度到底多大，都是本研究想要探討之課題。 根據問卷調查，本研究發現交易成本是不動產仲介業面臨「去中介化」的關鍵原因，不過在目前之環境下，不動產仲介業還是不可能完全被不動產自售網站所取代，而不動產自售網站如果想要發揮自售之功效，還需多強化網頁內容呈現、提升網站知名度以及增加配套服務。 / Following the emerging of internet, traditional retail channels of books, banks, stocks, tourism and ticketing have faced the challenges from many internet-based businesses (electronic commerce) which eliminating intermediary between buyers and sellers make products or services to sell cheaper and faster. And there are many researches on such kind of disintermediation effects in foreign society. But till now there is not any kind of disintermediation study in Taiwan. This study is a beginning research of disintermediation in Taiwan. Though the real estate brokerage industry, which relying more on middleman (broker) than others, has the high-priced and idiosyncratic product features, it also faces the direct challenges from for-sale-by-owner (FSBO) websites. So the study tries to find out what is the key factor that caused the disintermediation and how far it goes in the real estate brokerage industry. The major findings of the study are that transaction cost is the real factor that caused the disintermediation, the functions and status of real estate brokers are still not easily to take place by FSBO websites and the later has to intensify content layouts, increase website’s reputation and offer extra services to attract more users to FSBOs.

Submitted by RONALDO MEDEIROS (medeirossre@hotmail.com) on 2015-11-24T18:57:49Z No. of bitstreams: 1 Dissertação de Mestrado da FGV - RONALDO RAIMUNDO MEDEIROS - versão final.pdf: 1446785 bytes, checksum: bfe6567afb7c93013fe71c693f23fb66 (MD5) / Approved for entry into archive by Renata de Souza Nascimento (renata.souza@fgv.br) on 2015-11-24T19:01:29Z (GMT) No. of bitstreams: 1 Dissertação de Mestrado da FGV - RONALDO RAIMUNDO MEDEIROS - versão final.pdf: 1446785 bytes, checksum: bfe6567afb7c93013fe71c693f23fb66 (MD5) / Made available in DSpace on 2015-11-25T11:14:43Z (GMT). No. of bitstreams: 1 Dissertação de Mestrado da FGV - RONALDO RAIMUNDO MEDEIROS - versão final.pdf: 1446785 bytes, checksum: bfe6567afb7c93013fe71c693f23fb66 (MD5) Previous issue date: 2015-08-26 / A partir da constatação da falta de uniformidade das decisões do contencioso administrativo tributário estadual (CATE) sobre um mesmo tema específico do ICMS, a exemplo das saídas por transferência de mercadorias entre estabelecimentos pertencentes ao mesmo titular, cuja normatividade legal vigente se encontra positivada no inciso I do art. 12, da Lei Complementar nº 87/96, este trabalho objetiva estudar, por meio de uma pesquisa qualitativa de jurisprudência realizada junto aos Tribunais Administrativos Estaduais, que disponibilizam suas decisões na rede mundial de computadores (internet), se a existência de jurisprudência sumulada do Superior Tribunal de Justiça (STJ) sobre esse tema controvertido do ICMS (Enunciado de Súmula nº 166) contribuiu para dar uma maior segurança jurídica à dimensão crítica da relação jurídica tributária, no sentido de tornar mais previsível e isonômica a lide administrativa de natureza tributária. De acordo com a amostra de jurisprudência administrativa obtida de diferentes Tribunais Administrativos Estaduais, podemos concluir que a existência de jurisprudência sumulada do STJ não está tendo, majoritariamente, eficácia no CATE, pelos argumentos mais diversos classificados e agrupados no presente trabalho, os quais servirão, juntamente com a dogmática jurídica existente sobre o tema, como alicerce à resposta normativa a ser sugerida de como as justiças administrativas estaduais deveriam interpretar a jurisprudência dos Tribunais Superiores (STF e STJ), com vista a tornar o contencioso administrativo tributário mais previsível e isonômico, e, desta forma, contribuir para a efetivação da tão almejada justiça fiscal. / Based on the observation of lack of uniformity of decisions of the state administrative tax litigation (CATE), on the specific subject of the incidence of ICMS, like the outputs for transfer of goods between establishments belonging to the same owner, whose current legal normativity is positively valued in item I of Article 12 of Complementary Law No. 87/1996, this study aims at investigating, by means of case through a qualitative research of jurisprudence held with the State Administrative Courts, which provide their decisions on the world wide web (internet), the existence of precedent jurisprudence of the Superior Court of Justice – (STJ), about this controversial subject of ICMS (Statement of Precedent No. 166),contributed to give greater legal certainty to the state tax administrative proceedings, in making the most predictable administrative litigation and isonomic in relation to the decisions of those Fiscal Administrative Justice Organs of second instance. According to the sample of administrative jurisprudence obtained from different State Administrative Courts, we can conclude that the existence of this precedent jurisprudence of the STJ is not having, mainly, effectiveness in CATE, by the most diverse arguments grouped and classified in this work, which will serve, along with the existing legal doctrine on the subject as the foundation for the normative answer to be suggested on how the state administrative justices should interpret the jurisprudence of the Superior Courts (STF and STJ), in order to make the tax administrative litigation more predictable and isonomic, and thus contribute to the realization of the so aspired tax justice.