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A imunidade tributária do art.150, VI, b e c da Constituição Federal Brasileira de 1988Barrueco, Fernando Mauro 08 September 2015 (has links)
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Previous issue date: 2015-09-08 / This study seeks to bring the understanding of tax immunity system according
to article 150, VI, "b" and "c" of the Federal Constitution of 1988. Each type of
immunity from the constitutional law is analyzed. It is also brought to light the
controversy regarding the taxation of the activities of each associative type
embraced by the constituent present in the Federal Constitution.
Tax exemption is only possible to be dealt with before the mandatory tax
jurisdiction that limits the powers of the Federal Government, the Municipalities,
the States and the Federal District to create taxes.
The tax treatment given to commercial exploitation and to the properties owned
by the Church ("b" of article 150, VI of the Constitution of 1988), that is,
revenue originating from atypical activities, has always raised doubts in
jurisprudence and caused doctrine to have different views, today. It is no
different the tax treatment given to production and circulation of goods from
entities mentioned in article 150, VI, "c" of 1988 Federal Constitution, since the
atypical activities are regarded by many as taxable. Typical activities, in turn,
when related to temples of any cult, must be qualified for full immunity while
entities of article 150, VI, "c" of the 1988 Federal Constitution, have to face the
immunity rules of limited discretionary accountability which depends on the
supplementary law. The present investigation discusses the controversy on the
adoption of either ordinary or supplementary law. Courts major position is
towards ratification of article 14 of the National Tax Code, as a requirement to
qualify which entities should be entitled to immunity. Finally, in order no to stay
only in theoretical level, this study will analyze the application of immunity to
associative types of article 150 , VI, "b" and "c of the Federal Constitution 1988,
from the perspective of Brazilian courts / Trata-se o presente trabalho do instituto da imunidade tributária referente ao
disposto no art.150, VI, b e c da Constituição Federal de 1988. É analisada
cada forma de imunidade das entidades do elenco da norma constitucional,
bem como traz a lume as polêmicas quanto à tributação das atividades de cada
tipo associativo homenageado pelo constituinte originário na Carta Maior.
A imunidade tributária somente é possível de ser tratada diante da
Competência Tributária Impositiva ao limitar os poderes da União Federal, dos
Municípios, dos Estados e do Distrito Federal em criar tributos.
O tratamento tributário dado à exploração comercial e às propriedades
pertencentes à Igreja (alínea "b" do art. 150, VI da Constituição Federal de
1988), ou seja, àquelas receitas que são provenientes de atividades atípicas,
sempre causaram dúvidas na jurisprudência e dividem a doutrina até hoje. Não
diferente é o tratamento tributário dado à produção e circulação de bens das
entidades do elenco da alínea "c" do art. 150, VI da Constituição Federal de
1988, cujas atividades atípicas, por muitos são entendidas como tributáveis. As
atividades típicas, por sua vez, quando inerentes aos templos de qualquer
culto, devem ser qualificadas pela imunidade plena, enquanto as entidades da
alínea "c" do art. 150, VI da Constituição Federal de 1988, são deparadas com
a norma de imunidade de eficácia contida, da qual depende de lei
complementar, cuja discussão no presente trabalho traz a polêmica acerca da
aplicação da lei ordinária ou da lei complementar; a posição maciça dos
tribunais é no sentido da ratificação do art.14 do Código Tributário Nacional,
como requisito para qualificar quais entidades devem ser brindadas com a
imunidade.
Por fim, para não ficar somente no campo teórico, o presente trabalho analisa a
aplicação da imunidade aos tipos associativos do elenco das alíneas "b" e "c"
do art.150, VI da Constituição Federal de 1988 sob a ótica dos Tribunais
pátrios
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Discontent among registered nurses in the public health sector in Tshwane Metropolitan areaNgwenya, Vindi Sarah 12 1900 (has links)
The researcher used the integration of both qualitative and quantitative approaches.
The respondents were drawn from three district, one regional, one academic and two
private hospitals. Data was collected by means of questionnaires. The open-ended
questions in the questionnaire allowed the respondents to respond in their own words
(“etic” description). This enhanced the organisation and reduction of the relevant data
for analysis as well as the validity and trustworthiness of the study.
The study revealed that even though most of the South African government health
policies were very advanced and among the best in the world, some crucial policies
appeared to have encountered problems with implementation, from conflicting
ideologies and opinions from hospital management, different unions, professional
associations, the provincial government, the South African Nursing Council (SANC) and
patients. Too many groups appeared to have discussed nurses‟ issues with government
and made decisions for nurses, leaving nurses disillusioned. The majority of the
respondents attributed this to poor representation at government level. Furthermore,
some decisions, resolutions and strategies agreed upon between the unions and
bargaining councils appeared to have worked against nurses, further dividing RNs and
failing to accomplish the intended purpose.
Although most of the respondents had hoped that the Occupational Specific
Dispensation (OSD) for nurses would address chronic low salaries for all nurses in the
PHS, it favoured certain specialty qualifications (which were based on the description of
post-basic courses in R212 and R48, which were not clearly delineated). In addition,
RNs were not informed about the meaning and implications of the OSD prior to
implementation. The study thus found an information gap between government and RNs
at the production level, which appeared not to be with the government and the nurses,
but in between.
Most importantly, nurses seemed to be represented more by unions to government and
bargaining councils, as opposed to nurses, while most of the respondents did not favour
the division of nurses between professional associations and unions. Decisions in the
PHS appeared to have been dominated by leaders who had no experience with
pragmatic issues of health care services (HCS), particularly at the operational level, and
the dynamics of the nursing profession.
The study therefore concluded that, if the right people (nurses, doctors and systems)
were put in place, and nurses were represented by nurses at government level,
bargaining councils and parliament, discontent among RNs in the PHS could be
reduced significantly. Existing strategies were found to deal with the symptoms and not
the root cause of discontent among RNs in the PHS. / Health Studies / D. Litt. et Phil. (Health Studies)
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A democracia brasileira: uma democracia pelos partidos? Análise da evolução da figura do partido político na democracia praticada no Brasil, sob a égide da constituição federal de 1988Carvalho, André Norberto Carbone de 09 August 2012 (has links)
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Previous issue date: 2012-08-09 / This thesis makes an analysis of the democracy practiced by political parties in Brazil, especially regarding their evolution from the 1988‟s Constitution. The study begins covering the different kinds of state‟s power organization, justifying the origin of democracy. After that, it discusses the beginning of representative government and the reasons for the birth of representative democracy and the democracy through political parties. As a result, this dissertation studies the modern political parties, especially its history, role and legal treatment, culminating with a brief historical analysis of those associations in Brazil. Finally, the work makes a thorough assessment of democracy through political parties in Brazil‟s current political framework. There are, at least, three assumptions that must be observed for the model‟s success: only political parties must present candidates; there must be political party loyalty; and we should have intra-party democracy. It took so long before political parties detain the exclusive prerogative of present candidates, that helped consolidate in Brazilians‟ popular culture the so called personal vote , where voters does not care about political parties, following charismatic leaders, regardless of their political party link. For a long time, candidates have become true masters of their term, which allows them to migrate from one political party to another, without any consequences, disturbing the democracy through political parties. Therefore, the absence of intra-party democracy has contributed to a paradox: the existence of an oligarchy inside the Brazilian‟s democracy. The political party leaders, perpetuated in power, impose, top-down, his favorite names to internal and external elections, not allowing sufficient space for debates, distorting the institution of political representation. The Tribunal Superior Eleitoral Act nº 22.610/2007, which governs the procedure of term loss due to disloyalty to a political party, represented a significant step forward to insure democracy through political parties; however, a number of small issues still wait for resolution, which delays the full implementation of the political party loyalty in Brazil. The intra-party democracy, on the other hand, must be thoroughly regulated by the law. Only after that, we will be able to discuss, with high probability of effectiveness, one policy reform that has as its objective reduce any existent gap between the voter‟s will and the elected one. / A presente dissertação faz uma análise da democracia pelos partidos praticada no Brasil, especialmente quanto à evolução da figura da agremiação partidária a partir da Constituição Federal de 1988. O estudo inicia seu caminho abordando o surgimento e as diferentes maneiras de organização e funcionamento do poder estatal, justificando a explanação sobre a concepção e a origem da democracia. Ato contínuo, trata do surgimento do governo representativo e do respectivo modelo de exercício do poder político, além das razões do nascimento da democracia representativa e das justificativas para a adoção de uma democracia pelos partidos. Na sequência, a dissertação estuda os partidos políticos modernos, especialmente sua trajetória, função e tratamento legal, culminado com a análise de um breve histórico das agremiações no Brasil. Por fim, o trabalho efetua uma avaliação minuciosa da democracia pelos partidos no atual quadro político pátrio, examinando, à luz da realidade, ao menos três pressupostos que devem ser observados para o sucesso do modelo: a reserva do monopólio das candidaturas aos partidos políticos, a fidelidade partidária e a democracia intrapartidária. Conclui-se que os atrasos na adoção do monopólio das candidaturas e da fidelidade partidária contribuíram para consolidar, na cultura popular brasileira, o modelo de atribuição do voto na figura pessoal do candidato, fomentado, também, pela tradição do mandato representativo. Durante muito tempo, os candidatos tornaram-se verdadeiros donos dos mandatos, podendo migrar de uma agremiação a outra sem qualquer consequência, desnaturando o instituto da democracia pelos partidos. Já a ausência de democracia intrapartidária contribuiu para um paradoxo: fomentou a existência de uma oligarquia dentro de uma democracia, já que, no seio dos partidos políticos, os dirigentes partidários, perpetuados no poder, impõem, de cima para baixo, nomes de sua preferência aos cargos internos e eletivos, não permitindo que haja espaço para questionamentos, viciando a vontade popular e desvirtuando o instituto da representação política. A edição da Resolução do Tribunal Superior Eleitoral n° 22.610/2007, que disciplinou o processo de perda de cargo eletivo nos casos de infidelidade partidária, representou um avanço significativo para a democracia pelos partidos, porém, questões que decorrem da Resolução ainda estão sendo solucionadas, o que contribui para a demora na plena efetivação da fidelidade partidária. Quanto à democracia intrapartidária, torna-se vital a edição de normas que tenham como escopo assegurar o funcionamento democrático dos partidos, para que a vontade popular, quando do exercício do voto, não esteja maculada na origem. Dessa forma, presentes tais sustentáculos, teremos condições de discutir, com alta probabilidade de eficácia, uma reforma política que tenha por intuito diminuir eventual distância existente entre a vontade do eleitor e a do eleito.
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Politické strany ve Velké Británii se zaměřením na Liberálně demokratickou stranu / Political Parties in Great Britain with the Focus on Liberal DemocratsKadlecová, Zuzana January 2015 (has links)
The diploma thesis deals with the analysis of British party system and its special features, with the focus on the main political parties in Great Britain, their history, their development and the current position within the system. The thesis employs methods of analysis of specialized sources in the English language mainly. The aim of the first part is to provide theoretical knowledge to establish background for better understanding the rest of the thesis. The following part of the thesis deals with the main political parties in Great Britain, their development, programs and their current position in the system. The most important part of the thesis is the last one, which focuses on Liberal Democratic Party, its beginnings, development and puts emphasis on the two last elections in 2010 and 2015. There is an attempt to provide an opinion on what were the reasons of the election results depending on election program, electorate and other specifications.
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Le marketing politique chez les partis politiques québécois lors des élections de 2012 et de 2014Del Duchetto, Jean-Charles 08 1900 (has links)
L’objectif de ce mémoire est d’évaluer l’adoption du marketing politique par les partis politiques québécois. Nous entendons par marketing politique une succession d’étapes intégrées (processus marketing) qui permet à un parti politique d’identifier un besoin chez l’électorat et de créer un produit visant à y répondre. Ainsi, à la question de recherche «Est-ce que les quatre principaux partis politiques québécois (Parti Québécois, Parti libéral du Québec, Coalition Avenir Québec et Québec solidaire) ont eu recours au marketing politique lors des élections provinciales de 2012 et de 2014? », nous posons l’hypothèse que le contexte québécois en 2012 et 2014 ne permettait pas aux partis politiques d’adopter une approche marketing au cours des campagnes. À cet égard, nous avons mené une étude qualitative basée sur des entrevues faites auprès des responsables des campagnes électorales de 2012 et 2014 pour chacun des partis. Notre collecte de données et notre analyse construite autour deux éléments (les acteurs du marketing politique et l’application qu’ils ont faite du processus marketing), nous ont permis d’infirmer notre hypothèse initiale et d’établir, faits à l’appui, que certains partis ont eu recours à l’approche marketing au cours des deux dernières élections alors que d’autres s’en sont tenus à l’approche publicitaire. / This dissertation studies the adoption of political marketing by the political parties in Québec. We hear by political marketing a succession of integrated steps (marketing process) which allows a political party to identify a need from the electorate and to create a product to answer it. Thereby, to the question, "Did the four main political parties in Québec (Parti Québécois, Parti libéral du Québec, Coalition Avenir Québec and Québec solidaire) used political marketing during the past provincial elections of 2012 and 2014?" we had the hypothesis that the Québec context, in 2012 and 2014, did not allow the political parties to adopt a marketing approach during their campaign. In this respect, we led a qualitative study based on interviews led with political campaign managers from each party, who worked during the past elections of 2012 and 2014. A collection of qualitative data and an analysis based on two elements (political marketers and the way they followed the marketing process) allowed us to counter our initial hypothesis and to establish that the some political parties used the political marketing during the elections of 2012 and 2014, while others focused on tactical marketing.
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When data crimes are real crimes: voter surveillance and the Cambridge Analytica conflictGordon, Jesse 28 August 2019 (has links)
This thesis asks what conditions elevated the Cambridge Analytica (CA) conflict
into a sustained and global political issue? Was this a privacy conflict and if so, how was
it framed as such? This work demonstrates that the public outcry to CA formed out of
three underlying structural conditions: The rise of the alt-right as an ideology,
surveillance capitalism, and a growing and unregulated voter analytics industry. A
network of actors seized the momentum of this conflict to drive the message that voter
surveillance is a threat to democratic elections. These actors humanized the CA conflict
and created a catalyst for a large scale public outrage to these previously ignored
structures. Their focus on democratic threat also allowed this conflict to transcend the
typical contours of a privacy conflict and demonstrate that the consequences of CA are
societal, rather than personal. Despite the democratic threat of voter surveillance, Canada
and the United States have yet to address the wider implications of voter surveillance
adequately. Thus, how these systems are used will be a question of central importance in
upcoming elections. / Graduate
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La stratégie numérique des partis politiques québécois lors de la campagne électorale de 2018Martel, Marc-Antoine 05 1900 (has links)
No description available.
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An investigation of the political factors contributing to floor crossing in the Malawi National Assembly : 2003-2009Maganga, Anne Grace 06 1900 (has links)
Floor crossing was an unknown phenomenon in Malawi until the re-emergence of multiparty
politics in 1994. Since then the number of MPs crossing the floor in the Malawi National
Assembly has steadily increased from around twelve in 1994 to more than sixty in 2005. This
practice has continued even today. However, the biggest incident of floor crossing took place in
2005 when the State President, Dr Bingu wa Mutharika, under the United Democratic Front
(UDF) decided to abandon the party that sponsored him into office to form his own, the
Democratic Progressive Party in February, 2005. Following him were several opposition MPs, a
move which sparked a lot of tension in the National Assembly.
The purpose of this study was to investigate political factors contributing to this phenomenon,
and it was established that, among other factors, institutional weaknesses of political parties and
gaps in the Constitution contributed significantly to floor crossing. / Political Science / M.A. (African Politics)
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Odštěpené subjekty od KSČ(M) / Break away parties of KSČ(M)Zítek, Michal January 2012 (has links)
Annotation: Michal Zítek: Break aways parties of KSČ(M) The aim was to provide a comprehensive view of the political entities that arose by splitting from the KSČ(M). Labour will introduce the development of individual and maternal conditions that give rise to the emergence of new parties. Work presents the development of individual parties, their basic program points, and leading figures.
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Předvolební strategie malých politických stran: Případová studie TOP 09, Věcí veřejných a Strany práv občanů - Zemanovci pro volby do PS PČR 2010 / Election Strategy of Small Political Parties: Case Study on TOP 09, Public Affairs Party and Party of Civic Rights - Zemanovci before Czech Parliamentary Elections 2010Kapuciánová, Aneta January 2012 (has links)
Diploma thesis Election Strategy of Small Political Parties: Case Study on TOP 09, Public Affairs Party and Party of Civic Rights - Zemanovci before Czech Parliamentary Elections 2010 assesses the election campaign of mentioned political parties, their personal, communication and financial strategy as well as their strategy of inter-parties relations. The author assumes that the small political parties, which all of the examined ones were at the time of this research, lead the campaign in a similar way - avoiding the negative campaign, they are led by a strong and well-known personality who can attract the attention not only of the voters but also of the media, and they have a large number of supporters who sympathize with the particular political entity. The theoretical concept of the text is based on the similarity of political and economic approach of marketing - therefore the author reckons the small political parties as the nichers of the political market. They can be characterized by occupying only a small niche of the political market which is ignored by the bigger political parties for those it is place of peripheral importance. Hence the basis of electoral campaign of any small political party is delineation unoccupied part of the market. Nevertheless it is crucial to simultaneously...
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