Relationship between criminal and tax proceedings from the perspective of the ne bis in idem principle Abstract The thesis reflects upon the current case law of the European and national courts, which enables the possibility of both tax and criminal proceedings for the same act of the same person running simultaneously. The aim of the author is to compare both types of proceedings, analyse the relevant case law, and evaluate the consequences of its conclusions on the Czech legal order in the view of the ne bis in idem principle. The opening describes the criminal and tax proceedings, their main features, and principles governing them. Features common to both types of proceedings are noted (the ability to substantially infringe the human rights of individuals), as well as the most significant difference between them (particularly when the rules of evidence are concerned). The next part of the thesis is devoted to tax delicts, both those governed by the tax law (so called delicts against the remittance discipline and administrative delicts) and the criminal law. Tax criminal law is briefly described as well. Examination of the aim, purpose, and implementation of sanctions and the characteristics of the tax penalty, whose punitive nature deduced by the case law is crucial to the issues discussed, is given in...

En vue d’applications aux turbines éoliennes, cette thèse vise à étendre l’utilisation des méthodes de type domaines fictifs et en particulier la méthode de pénalisation pour la simulation de l’écoulement turbulent instationnaire autour d’obstacles de géométrie complexe.La modélisation de la turbulence instationnaire à nombres de Reynolds élevés a été abordée par des approches hybrides RANS/LES telles que la (DES) et la (DDES). Afin d’améliorer la prédiction, un modèle de paroi de type TBLE a été introduit.Après une brève présentation des méthodes et des outils mis en oeuvre, des simulations2D/3D sur la configuration de cylindre et du canal sont ensuite présentées, analysées et comparées aux résultats numériques et expérimentaux.Les résultats de simulation montrent la faisabilité et l’efficacité des modèles et de la méthode de couplage (DDES/TBLE). La dernière étude se concentre sur la simulation de l’écoulement d’air autour d’un profil de pale. Les réussites et les échecs des simulations numériques sont soulignés et étudiés.En conclusion, l’étude établit les fondements pour une future application dans le cas de l’écoulement autour d’un rotor éolien en mouvement. / In the perspective of application to wind turbine design, this thesis aims to extend theuse of fictitious domain methods and in particular the method of penalization for the simulation of unsteady turbulent flows around obstacles of complex geometry. The unsteady turbulence modeling at high Reynolds numbers was studied by hybrid approaches(RANS / LES) such as (DES) and (DDES). In order to improve the prediction, a wall model based on simplified Thin Boundary Layer Equations (TBLE) was introduced.After a brief presentation of the tools and methods implemented, full 2D / 3D computations on cylinder and channel configuration are then presented, analyzed and compared to numerical and experimental results.The simulation results show the feasibility and effectiveness of the proposed models and the coupling method (DDES / TBLE).The latest investigation focuses on the simulation of the flow around the airfoil of a wind turbine. The success and fails of the computations are highlighted and explained.

abstract: This exploratory qualitative study is the first to examine secondary trauma experiences among capital trial defense practitioners, including attorneys, mitigation specialists, paralegals, and investigators, who work as a team in representing indigent clients facing a charge of capital murder which may result in the death penalty. Death penalty jurisprudence has been critically examined in numerous ways, and the negative psychological effects on those who are involved in the process is one of the issues that limited studies have documented. However, no systemic investigation of secondary trauma associated with capital trial defense practice for indigent clients has been conducted to date, and this dissertation aims to address this gap in knowledge. Data were collected through semi-structured individual interviews using an interview guide, which allows participants to express their experiences in their own words in depth, while the researcher can stay focused on the research questions of the study. Data were analyzed using a constructivist phenomenological approach, and thematic identifications were conducted under overarching categories that were closely related to research questions including (1) motivation to engage in capital trial defense practice for indigent clients, (2) challenges in defending clients who face the death penalty, (3) emotional reactions to clients receiving death verdicts, (4) effects of the stress on the practitioners, (5) coping strategies, and (6) support system. The findings indicate that a significant number of the participants had secondary traumatic experiences because of their engagement in capital trial defense practice for indigent clients. A death verdict for clients was perceived as a traumatic experience by the participants because of their long-term empathetic engagement with their clients and their family members as well as the dehumanization against their clients in death penalty jurisprudence. The participants often experienced stigmatization in their communities that was associated with their work, while organizational support in recognizing their emotional pain and attendance to psychological needs was unavailable. The findings of this study suggest that the human cost of the death penalty should be re-examined and organizational effects be made to address the negative psychological effects associated with capital trial defense practice for indigent clients. / Dissertation/Thesis / Doctoral Dissertation Social Work 2016

Submitted by Maike Costa (maiksebas@gmail.com) on 2016-04-12T14:12:03Z No. of bitstreams: 1 arquivo total.pdf: 3485882 bytes, checksum: 532f65ae550164b6f08df5c5c9581f30 (MD5) / Made available in DSpace on 2016-04-12T14:12:03Z (GMT). No. of bitstreams: 1 arquivo total.pdf: 3485882 bytes, checksum: 532f65ae550164b6f08df5c5c9581f30 (MD5) Previous issue date: 2014-11-27 / This thesis consists of three essays related to demand for unhealthy products and the role of behavioral risk factors to health on school outcomes and the labor market. The first essay analyzes the demand of Brazilian families for alcoholic beverages and cigarettes, with emphasis on price and expenditure elasticities and simulations of changes in the prices of these items on the welfare. We use the Quadratic Almost Ideal Demand System and data from the Household Budget Survey 2008-2009 and the Smoking Supplement of the National Research by Household Sample 2008. The main results show that cigarettes and alcohol have positive expenditure elasticity of demand and substitution relationship in terms of cross-price, regardless of per capita income level and region of residence. Positive price changes in these items have low adjustment of demand, as well as the rate of required income compensation due to changes in cigarette prices is higher for richer households and regions. In turn, the second essay evaluates the role of exposure of students to behavioral risk factors to health – smoking, alcohol and overweight – in educational attainment in Brazil. We use microdata from the National Survey of School Health 2012 provided by Brazilian Institute of Geography and Statistics and parametric and nonparametric techniques to estimate the effect of exposure to these factors in the indicator of delay in school progression of students in the 9th grade of elementary school. The main results confirm the hypothesis that exposure to risk factors has direct effect on delay in school progression. Furthermore, these effects are more intense for students with lower socioeconomic level. Then, the findings of this study ratify the importance of public policies that promote prevention of these risk factors among children, once the exposure to risk factors to health generates repercussions not only in health but also in the educational component of human capital. Finally, the core purpose of the last essay is to explore the heterogeneity of the repercussion of unhealthy personal behaviors, expressed by cigarette smoking, on labor productivity and wage-risk trade-off. Based on the Special Smoking Survey included in the National Survey by Household Sample 2008 and Yearbook Statistics of Job Injuries 2008, the empirical models are developed by instrumental quantile regression. The findings show that the smoking wage penalty with endogeneity control is statistically significant over the distribution of labor income, with wage losses ranging from 15.2% to 36.5%. Furthermore, smokers receive a lower risk premium than nonsmokers in economic activities with higher incidence of nonfatal occupational injuries. According to these estimates, the value of a statistical injury per year is, on median, for non-smokers approximately R$ 6,400 per injury and R$ 3,500 for smokers, with differences also in the other quantiles of the conditional wage distribution. / Esta tese é composta por três ensaios relacionados à demanda por produtos não saudáveis e ao papel de fatores comportamentais de risco à saúde nos resultados escolares e no mercado de trabalho. O primeiro ensaio analisa a demanda das famílias brasileiras por bebidas alcoólicas e cigarros, com ênfase nas elasticidades preço e dispêndio e nas simulações de mudanças nos preços destes itens sobre o bem-estar. A abordagem Quadratic Almost Ideal Demand System e os dados da Pesquisa de Orçamentos Familiares 2008-2009 e do Suplemento de Tabagismo da Pesquisa Nacional por Amostra de Domicílios 2008 são usados neste estudo. Pelos resultados auferidos, cigarro e bebidas alcoólicas possuem elasticidade-dispêndio positiva e relação de substitutibilidade independentemente do nível de renda domiciliar per capita e da macrorregião de residência. Choques positivos nos preços desses itens possuem um baixo ajustamento de demanda, assim como a taxa de compensação de renda requerida em função de mudanças nos preços do cigarro é maior para as famílias e regiões mais ricas. Por sua vez, o segundo ensaio objetiva avaliar o papel da exposição de alunos aos fatores de risco comportamentais à saúde – cigarro, bebida alcoólica e excesso de peso – no resultado educacional no Brasil. Para tanto, os microdados da Pesquisa Nacional de Saúde do Escolar 2012 e técnicas paramétricas e não-paramétricas são utilizados para a estimação do efeito da exposição a esses fatores sobre o indicador de atraso escolar de discentes no 9o ano do ensino fundamental. Os principais resultados da pesquisa confirmam a hipótese de que a exposição aos fatores de risco se relaciona de forma direta com o atraso escolar, sendo os efeitos mais intensos para os estudantes com pior nível socioeconômico. Esses achados ratificam a importância de políticas públicas que promovam a prevenção desses fatores de risco desde a infância, pois as consequências dessas exposições geram desdobramentos não apenas na saúde mas também no componente educacional do capital humano. Por fim, o propósito central do último ensaio é explorar a heterogeneidade da repercussão de hábitos pessoais não saudáveis, expressa pelo o uso do cigarro, sobre a produtividade do trabalho e no trade-off salário-risco. Com base na Pesquisa Especial de Tabagismo integrante da Pesquisa Nacional por Amostra de Domicílios 2008 e no Anuário Estatístico de Acidentes do Trabalho 2008, os modelos empíricos são desenvolvidos por meio de regressores quantílicos com variáveis instrumentais. Os resultados encontrados explicitam que a penalização salarial do cigarro com controle para endogeneidade é estatisticamente significativa ao longo da distribuição dos rendimentos individuais, com perdas salariais variando de 15,2% a 36,5%. Os fumantes também recebem um menor prêmio ao risco no comparativo ao recebido pelos não-usuários do cigarro nas atividades econômicas com maior incidência de acidentes do trabalho não-fatais. Conforme essas estimativas, o valor estatístico de um acidente do trabalho por ano é, na mediana, para os não-fumantes de aproximadamente R$ 6,4 mil por acidente e R$ 3,5 mil para os fumantes, com diferenças também nesses valores nos outros quantis da distribuição condicional do salário.

Submitted by Maike Costa (maiksebas@gmail.com) on 2016-07-22T11:51:31Z No. of bitstreams: 1 arquivo total.pdf: 1246811 bytes, checksum: 4cada73ad2abaf6671beba97954e7973 (MD5) / Made available in DSpace on 2016-07-22T11:51:32Z (GMT). No. of bitstreams: 1 arquivo total.pdf: 1246811 bytes, checksum: 4cada73ad2abaf6671beba97954e7973 (MD5) Previous issue date: 2012-06-04 / The coreference processing is a phenomenon that has been studied internationally. In order to contribute to these national studies, we investigated the coreferential processing from the phenomenon of the Charge Repeated Name Penalty and Informational Charge Hypothesis in patients with aphasia. The overall objective is to analyze the processing of coreference in patients with Broca's aphasia, investigating, specifically if pronouns are processed more readily than names repeated in Brazilian Portuguese in subjects with and without the pathology; and if Superordinate Nominal Phrases are processed more quickly than hyponyms. Two experiments were conducted; and the experimental technique used was automonitoring reading in both experimentos, the independent variable is the type of recovery (pronoun and name repeated the in experiment 01, and Hyponym and hyperonym in the experiment 02) and as dependent variables the reading time of resumption and the accuracy rate to end-of-sentence questions. In experiment 01, the results of the control group were in the direction of what has been found in the literature, about to aphasic patients, the results showed insensitivity to the type of recovery, these data are discussed from a possible deficit in lexicon-semantic integration In experiment 02, once again, the control group follows the direction of what has been found in the literature, and the experimental group was observed that there is not a recovery-type preference. At the end of each phrase a question about it was performed. The subjects were able to answer such questions, indicating the establishment of coreference. We understand, from these data that patients with Broca's aphasia can access the lexical information and establish coreference, but need more time to do it. / O processamento da correferência é um fenômeno que vem sendo estudado internacionalmente. Buscando contribuir com essas estudos no âmbito nacional, investigamos o processamento correferencial a partir do fenômeno da Penalidade do Nome Repetido e Hipótese da Carga Informacional em pacientes com afasia. O objetivo geral do trabalho é analisar o processamento da correferência em pacientes com afasia de Broca, investigando, especificamente, se pronomes são processados mais prontamente do que nomes repetidos em português brasileiro tanto em sujeitos sem patologia, quanto em pacientes com afasia de Broca; e se Sintagmas Nominais (SN) superordenados são processados mais rapidamente do que hipônimos. Foram realizados dois experimentos; em ambos a técnica experimental utilizada foi a leitura automonitorada, sendo a variável independente o tipo de retomada (Pronome e Nome repetido no experimento 01, e Hipônimo e Hiperônimo no experimento 02) e como variáveis dependentes o tempo de leitura da retomada e o índice de acerto às perguntas de final de frase. No experimento 01, os resultados do grupo controle foram na direção do que já foi encontrado na literatura, já em relação aos pacientes afásicos, os resultados mostraram insensibilidade ao tipo de retomada, esses dados são discutidos a partir de um possível déficit na integração léxico-semântica. No experimento 02, mais uma vez, o grupo controle segue a direção do que já foi encontrado na literatura, e para o grupo experimental foi observado que não há uma preferência de tipo de retomada. Ao final de cada frase era realizada uma pergunta sobre a mesma. Os sujeitos conseguiram responder tais questões, indicando o estabelecimento da correferência. Entendemos, a partir desses dados que pacientes com afasia de Broca conseguem acessar a informação lexical e estabelecer a correferência, mas que necessitam de um maior tempo para fazê-lo.

The aim of this work is to find out the attitude of the students from the medical intermediate schools in České Budějovice and Ústí nad Labem about the dignity of man. The information is taken from the philosophical position of Dominik Pecka. Despite the rapid development of society, science and technology it is important to remember the value of man in common life. Human dignity as incommutable meaning has its impact, and maintaining that understanding is of benefit in helping professions such as social services and healthcare. The asset of this diploma work is to provide educators, primarily of the Intermediate Medical School, with a useful tool to help students understand and critic human ethics and develop an ethical empathy among student regarding man{\crq}s dignity. Using student respondents as the survey sample can help teachers understand contemporary students. The charted data can further serve for self-reflection of one's own behavior, persuasion and knowledge of matters in the ethical sphere.

Estuda-se numericamente uma placa circular homogênea com furo centrado sob estado plano de deformação. A placa está fixa ao longo do contorno interno e está sob compressão radial uniforme ao longo do contorno externo. O material da placa é elástico-linear e anisotrópico. Apresenta-se a solução analítica do problema, a qual satisfaz as equações governantes de equilíbrio, no contexto da elasticidade linear clássica. Esta solução prediz o comportamento espúrio da auto-intersecção em uma região central da placa. Para evitar este comportamento, utiliza-se uma teoria que propõe encontrar um campo de deslocamento que minimize a energia potencial total do corpo sujeito à restrição de injetividade local para o campo da deformação correspondente. Esta teoria, juntamente com o método das penalidades interiores, permite encontrar uma solução numérica que preserva a injetividade. Esta solução corresponde a um campo de deslocamento radialmente simétrico. Estuda-se a possibilidade de encontrar uma solução rotacionalmente simétrica do problema restrito, em que o campo de deslocamento possua as componentes radial e tangencial, ambas funções somente do raio. Os resultados desta última modelagem mostram que a componente tangencial é nula, indicando que o campo de deslocamento é, de fato, radialmente simétrico. Mostra-se também que a solução do problema do anel converge para a solução do problema de um disco sem furo à medida que o raio do furo tende a zero. / This work concerns a numerical study of a homogeneous circular plate with a centered hole that is under a state of plane strain. The plate is fixed at its inner surface and is under uniform radial compression at its outer surface. The plate is linear, elastic, and anisotropic. An analytical solution for this problem, which satisfies the governing equations of equilibrium, is presented in the context of classical linear elasticity. This solution predicts the spurious behavior of self-intersection in a central region of the plate. To avoid this behavior, a constrained minimization theory is used. This theory concerns the search for a displacement field that minimizes the total potential energy of the body, which is a quadratic functional from the classical linear theory, subjected to the constraint of local injectivity for the associated deformation field. This theory together with an interior penalty method and a standard finite element methodology yield a numerical solution, which is radially symmetric, that preserves injectivity. Here, it is investigated the possibility of finding a rotationally symmetric solution to the constrained problem; one for which the associated displacement field has radial and tangential components, which are both functions of the radius only. The numerical results show, however, that the tangential component is zero. It is also shown that, as the radius of the hole tends to zero, the corresponding sequence of solutions tends to the solution of a solid disk.

O presente trabalho tem por objetivo analisar criticamente a teoria da prevenção geral positiva da pena construída por Günther Jakobs. Nesse passo, após uma digressão sobre a crise das teorias tradicionais da pena, analisa-se descritivamente o funcionalismo sociológico desde sua inauguração com Durkheim até a moderna versão sistêmica de Niklas Luhmann. Com base no funcionalismo sistêmico, Jakobs elabora a teoria da prevenção geral positiva em um percurso teórico que é apresentado em três diferentes fases. A segunda parte do trabalho analisa criticamente as bases sociológicas e jurídicofilosóficas do pensamento de Jakobs a partir de um viés da sociologia do conflito e da teoria crítica do direito. Por fim, além das críticas enunciadas pela doutrina penal, a teoria da prevenção geral positiva é confrontada com a realidade do processo de criminalização, de modo a revelar seu viés legitimador da seletividade do sistema penal, suas relações com o papel da mídia no incremento do autoritarismo penal, além do significado material da pena como imposição de sofrimento ao ser humano. O cotejo com a realidade brasileira termina por revelar a inadequação do discurso da pena de Jakobs para sociedades em processo de democratização cuja defesa da liberdade e da dignidade humana assumem um papel de prioritária importância. / This research aims to critically analyze Günther Jakobs\' theory of the positive general prevention penalty. In this way, after a digression on the crisis of the traditional theories of punishment, the sociological functionalism is analyzed descriptively, from its beginning with Durkheim to the modern systemic version of Niklas Luhmann. Based on the systemic functionalism, Jakobs elaborates the theory of positive general prevention in a theoretical course divided into three different phases. The second part of this paper critically analyzes the sociological and legal-philosophical foundations of the ideas of Jakobs from a bias of sociology of conflict and critical theory of law. At last, in addition to the criticism made by the criminal doctrine, the positive general prevention theory is confronted with the reality of the criminalization process, in a way to reveal its legitimizing inclination to the selectivity of the criminal system, its relations with the media\'s role in increasing criminal authoritarianism, beyond the material meaning of the penalty how imposing suffering to the human being. The comparison with the Brazilian reality turns out to reveal the inadequacy of the penalty speech by Jakobs for societies under democratization process whose defense of freedom and human dignity assume a role of primary importance.

Cette thèse a trait à la représentation de la peine capitale pendant la période moderne et se situe au carrefour des domaines poétique, politique et éthique. Trois auteurs majeurs qui appréhendent l’imaginaire de l’exécution de manière contrastée sont pris en considération — Hugo, Baudelaire et Camus. L’examen des stratégies de représentation qu’ils élaborent afin de promouvoir ou de dénoncer le couperet révèle que, après 1789, la littérature opère comme le support privilégié d’un questionnement sur l’efficacité de la justice létale et sur sa négation de l’intégrité et de la communication humaines. Réciproquement, l’image moderne de la décapitation met le langage littéraire face à sa difficulté à représenter des événements qui outrepassent à la fois solidarité sociale et entendement humain. En identifiant et en analysant le dialogue noué entre trois écritures qui explorent cette dynamique réciproque, l’on démontre qu’elles mettent à mal deux présupposés; l’un pénal, et l’autre littéraire. D’une part, malgré leur désaccord quant à la recevabilité de la peine capitale et quant à la fonction de la littérature, chacun des auteurs concernés invalide, de manière explicite ou implicite, les prémisses progressistes qui légitimèrent la guillotine depuis la Révolution française jusqu’à l’abolition. D’autre part, cette invalidation des prétendues vertus de l’échafaud figure dans des textes qui compliquent l’opposition conventionnelle entre une littérature essentiellement soucieuse d’esthétique et une autre inquiète des questions politiques. Loin de conforter cet antagonisme, les œuvres étudiées ouvrent le paradigme restreint de la littérature dite engagée à des formes inattendues de discours éthiques. / This dissertation pertains to the representation of capital punishment in the modern period. It sets out to answer the question “How does post-Revolutionary literature act in the face of Western society’s most violent legal practice, the death penalty?” It focuses on three canonical authors who portray the imaginaire of execution in contrasting ways and investigates the intersection of poetics, politics, and ethics. The writings forged by Hugo, Baudelaire, and Camus to promote or denounce capital punishment show that literature served as a medium that questions the law’s negation of human values and communication after 1789. Conversely, the modern image of decapitation confronts language with the limits of its power to represent events that exceed social solidarity and human understanding. By placing the three writers in a transhistorical dialogue that explores this reciprocal dynamics, I demonstrate that they undo two preconceptions: one penal, and the other literary. First, despite their disagreement on the legitimacy of lethal justice and the function of literature, the authors invalidate, explicitly or implicitly, the premises that legitimated the guillotine from the French Revolution until the abolition of capital punishment in 1981: the supposed painlessness and immediacy of beheading, and the machine’s ability to maintain order in society. Second, this invalidation of the supposed virtues of head severance emerges from texts that complicate the apparent divide between strictly aesthetic literature and politically committed writing. On the contrary, these works open up the restrictive category of littérature engagée to new, unexpected forms of ethical discourses. [1697 carac.]

I detta arbete undersöks hur bestraffningsmetoder för att bestraffa storleken på GP-program påverkar generaliseringsförmågan. Arbetet grundar sig på ett arbete som Cavaretta och Chellapilla gjort, där de undersöker skillnaden i generaliseringsförmåga mellan bestraffningsmetoden ”Complexity Penalty functions” och ingen bestraffningsmetod. I detta arbete har nya experiment gjorts med ”Complexity Penalty functions” och ”Adaptive parsimony pressure”, som är en annan bestraffningsmetod. Dessa bestraffningsmetoder har undersökts i samma domän som Cavaretta och Chellapilla och ytterligare i en domän för att ge en bättre bild av hur de generaliserar. I arbetet visar det sig att användningen av någon av bestraffningsmetoderna ”Complexity Penalty functions” och ”Adaptive parsimony pressure” oftast ger bättre generaliseringsförmåga hos GP-program. Detta motsäger det Cavaretta och Chellapilla kommer fram till i sitt arbete. ”Adaptive parsimony pressure” verkar också vara bättre på att generalisera än ”Complexity Penalty functions”.