Some of the attributes of a perfect being (e.g. first cause, necessary being, intelligent creator) are established on the basis of theological arguments such as the cosmological and the teleological. At the deepest level, these theological arguments are based on principles of rational psychology such as simplicity and sufficient reason. Moreover, belief that the perfect being is the moral omnipotent God is an act of trust and thus based on the rational psychology of trust. Theists in the Abrahamic tradition subscribe to first cause/necessary being/intelligent creator theology and must therefore remain faithful to any psychological principles (simplicity, sufficient reason, trust) that are the rational grounds for believing in the existence of their God. But such faithfulness results in a deep tension within Judeo-Christian theism. For example, a Christian theist who believes in the Trinity must at the same time remain faithful to the principle of simplicity that rejects the Trinity. Because simplicity is the rational basis for the deeply cherished attributes of the Christian God (first cause/necessary being/intelligent creator), it is argued that faithfulness to psychological principles such as simplicity discipline Christian theistic belief, in particular the belief in the Trinity. Examples of this nature offer a framework for a similar disciplining of Islamic hermeneutics on the basis of rational psychology. Muslim interpreters tend not to systematically engage in the philosophy of religion, and for this reason do not explicitly articulate the psychological principles that gave them their theistic Muslim identity. As a result, they deviate from such principles when it comes time to interpret the original sources of Islam (Quran and Sunna). Consistency is one of the demands of rationality, and it is inconsistent to assume principles in arriving at a theistic Muslim identity and then subsequently fail to apply those principles consistently to the task of textual interpretation.

COMPANIES IN PRIVATE INTERNATIONAL LAW - ABSTRACT The aim of this thesis is to familiarize the reader with the regulation of companies in private international law, with special regards to status of the company. The topic is mainly overtaken by the conflict between the incorporation principle and real seat principle. This conflict is reflected in the legal regulation of companies in private international law on both national law level and European law level. It is also connected to the question of competition between legal systems, which the thesis also deals with. Considering the globalizing world we live in and in which the perpetual need to reduce costs plays more and more important role, the topic is highly current. The thesis is divided into 7 chapters. The introductory chapter introduces the topic and points out the objectives of the thesis. The second chapter explains the basic concepts it is going to work with, namely the concept of a company and private international law (conflict of laws). The following chapter discusses the question of status of the company. It explains the definition of status of the company and afterwards describes the individual theories of determining it, i.e. incorporation theory, real seat theory and a few other rarely used theories. In the fourth chapter, the author pays...

A presente tese de doutorado tem por objetivo demonstrar que a atividade probatória conduzida pelo Conselho Administrativo de Defesa Econômica - CADE, nos processos administrativos de investigação de cartéis, apresenta deficiências e demanda aperfeiçoamento. Para comprovação da tese, foi revisada a jurisprudência do órgão em um período de 15 anos (1999-2014), identificando-se as características e os procedimentos relacionados a essa que é a mais importante etapa dos processos sancionadores: a reconstrução histórica dos fatos controversos. No primeiro capítulo, são examinados o poder de polícia do CADE, suas formas de manifestação, a infração de cartel, a estrutura da autoridade, os tipos de processo, as penalidades e os poderes de investigação. No segundo capítulo, a abordagem recai sobre o objeto, os meios, os modos de obtenção e os momentos da prova. No terceiro capítulo, são identificados os fatores que causam deficiências à atividade probatória à luz do contraditório e da paridade de armas, princípios que devem nortear o exercício da função administrativa. Com base nesse diagnóstico, as notas conclusivas apresentam propostas de aprimoramento da atuação do CADE no campo probatório, que podem contribuir para a tomada de decisões mais céleres, robustas e legítimas. / This doctoral thesis aims at demonstrating that the evidentiary activity conducted by the Administrative Council for Economic Defense - CADE, in cartel investigation administrative proceedings, presents deficiencies and requires improvement. For this purpose, CADEs case law for the past 15 years (1999-2014) has been reviewed to identify the characteristics and proceedings related to this stage of the sanctioning process, which is the most important one: the historical reconstruction of the disputed facts. In the first chapter, the following items are discussed: CADEs police power and how it is exercised, cartel violations, authority structure, types of proceedings, penalties, and powers of investigation. In the second chapter, the focus is on the evidence object and phases, means of evidence and means of gathering evidence. In the third chapter, the factors that cause deficiencies to the evidentiary activity are reviewed in light of the adversarial and equality of arms principles that must guide the fulfillment of the administrative function. Based on this diagnosis, the conclusions present proposals to improve CADEs operations in the evidentiary field, which may contribute to render the decision-making process more expedite, solid, and legitimate.

Made available in DSpace on 2016-04-26T20:24:10Z (GMT). No. of bitstreams: 1 Jorge Luiz Reis Fernandes.pdf: 852990 bytes, checksum: 6905aa1dfe945cd7cfdf9a3b8a8aff16 (MD5) Previous issue date: 2016-02-16 / The thesis aims to reveal the meaning of a cooperatively structured legal process, which involves in theory a substantive decision within a reasonable time that is fair and effective. The paper presents that the scope of this desideratum, to obtain an adequate decision, undergoes a process in which the parties are symmetrical in the proceedings, effectively influencing the decisions taken by the magistrate, who will only be isolated from the parties at the time of the ruling and not at the construction of the proceedings. It starts from a publicist ideal, from a democratic model of process forged through extensive dialogue between the parties and the magistrate, and the resulting dialecticism promotes a genuine contradictory, changing the design of the aphorisms mihi factum dabo tibi ius and iura novit curia, because everyone should contribute to the social peace, with no surprises. The collaboration between the parties brings duties for all parties with no exception, but the most important role belongs to the magistrate, which entails clarification duties, prevention, dialogue and aid. The parties serve diverse interests and contribute little, especially since there is a gap between them, which is exactly the reason of the litigation, including the right against self-incrimination principle. However, they cooperate with the duty of good faith. The study also faces another problem, which is the question of whether or not cooperation is a principle, not as predominant orientation, but as normative species. Finally, for the formation of a cooperative and democratic process, everyone should conduct the process as a working community / A presente dissertação tem como propósito desvelar o significado de um processo estruturado cooperativamente, o que, em tese, implica decisão de mérito em tempo razoável, que seja justa e efetiva. O trabalho expõe que o alcance desse desiderato, para a obtenção de uma decisão adequada, passa por um processo em que as partes são simétricas na condução do processo e influenciam efetivamente nas decisões tomadas pelo magistrado, para que este seja isolado somente no momento em que proferir a decisão, e não na sua construção. Parte de um ideal publicista, de um modelo processual democrático forjado através do amplo diálogo entre as partes e o juiz, e essa dialeticidade promove um contraditório genuíno, mudando a concepção dos aforismos mihi factum dabo tibi ius e iura novit curia, pois todos devem contribuir para que seja atingida a pacificação social, sem surpresas. A colaboração entre os sujeitos correspondem deveres para todos, sem exceção, mas o juiz exerce o papel mais importante, haja vista que possui deveres de esclarecimento, prevenção, diálogo e auxílio. As partes atendem a interesses diversos e pouco contribuem, sobretudo porque há um hiato entre elas, que é exatamente a razão da litigiosidade, inclusive não podem se autoincriminar. No entanto, elas cooperam com o dever de boa-fé. O trabalho também enfrenta outra problemática, que é definir se cooperação é ou não um princípio, não como orientação preponderante, mas como espécie normativa. Por fim, para a conformação de um processo cooperativo e democrático, todos devem conduzir o processo como uma comunidade de trabalho

A presente tese de doutorado tem por objetivo demonstrar que a atividade probatória conduzida pelo Conselho Administrativo de Defesa Econômica - CADE, nos processos administrativos de investigação de cartéis, apresenta deficiências e demanda aperfeiçoamento. Para comprovação da tese, foi revisada a jurisprudência do órgão em um período de 15 anos (1999-2014), identificando-se as características e os procedimentos relacionados a essa que é a mais importante etapa dos processos sancionadores: a reconstrução histórica dos fatos controversos. No primeiro capítulo, são examinados o poder de polícia do CADE, suas formas de manifestação, a infração de cartel, a estrutura da autoridade, os tipos de processo, as penalidades e os poderes de investigação. No segundo capítulo, a abordagem recai sobre o objeto, os meios, os modos de obtenção e os momentos da prova. No terceiro capítulo, são identificados os fatores que causam deficiências à atividade probatória à luz do contraditório e da paridade de armas, princípios que devem nortear o exercício da função administrativa. Com base nesse diagnóstico, as notas conclusivas apresentam propostas de aprimoramento da atuação do CADE no campo probatório, que podem contribuir para a tomada de decisões mais céleres, robustas e legítimas. / This doctoral thesis aims at demonstrating that the evidentiary activity conducted by the Administrative Council for Economic Defense - CADE, in cartel investigation administrative proceedings, presents deficiencies and requires improvement. For this purpose, CADEs case law for the past 15 years (1999-2014) has been reviewed to identify the characteristics and proceedings related to this stage of the sanctioning process, which is the most important one: the historical reconstruction of the disputed facts. In the first chapter, the following items are discussed: CADEs police power and how it is exercised, cartel violations, authority structure, types of proceedings, penalties, and powers of investigation. In the second chapter, the focus is on the evidence object and phases, means of evidence and means of gathering evidence. In the third chapter, the factors that cause deficiencies to the evidentiary activity are reviewed in light of the adversarial and equality of arms principles that must guide the fulfillment of the administrative function. Based on this diagnosis, the conclusions present proposals to improve CADEs operations in the evidentiary field, which may contribute to render the decision-making process more expedite, solid, and legitimate.

Bakgrund och problem: Ett tolkningsutrymme har identifierats i IAS 38 gällande kriterierna som behandlar aktivering av FoU. Detta kan innebära ett problem då det finns risk för variation mellan företag i tolkning och tillämpning av kriterierna. Det kan i sin tur påverka jämförbarheten mellan företagen i redovisningen av FoU. Syfte: Syftet med denna studie är att utifrån ett informationsasymmetriproblem studera jämförbarheten mellan företag i redovisning av FoU. Vi ämnar kartlägga tillämpningen av kriterierna i IAS 38 med avseende på variation mellan företag. En eventuell variation ämnar vi förklara utifrån hur företag förhåller sig till försiktighets- och matchningsprincipen. Metod: Metodvalet är en kvalitativ undersökning med djupgående intervjuer med fem företag i IT-branschen. Under intervjuerna har vi behandlat beslutsprocessen för aktivering av FoU samt deras inställning till avvägningsproblematiken mellan försiktighets- och matchningsprincipen. För att utreda studiens syfte har vi använt oss av en analysmodell som illustrerar konflikten mellan försiktighets- och matchningsprincipen med hjälp av en skala. Företagens placering på skalan gällande redovisningen av FoU har utgjort grunden för analysen. Empiri och slutsats: Utifrån det empiriska underlaget har vi funnit att företagens unika förutsättningar såsom FoU-projektens utformning, kännedom om produktefterfrågan samt projektredovisningssystem påverkar hur företagen tillämpar kriterierna i IAS 38. Företagens unika förutsättningar har lett till att företagen har ett principbeslut gällande aktivering av FoU. På så sätt påverkar principbeslutet tillämpningen av kriterierna. Att företagens tillämpning av försiktighets- och matchningsprincipen kan förklara principbeslutet har vi sett tendenser på. De är dock svaga och därför kan vi inte med säkerhet dra slutsatsen att redovisningsprinciper har en påverkan på tillämpningen av kriterierna. Resultatet från denna studie tyder på att redovisningen av FoU mellan företag inte är jämförbar på grund av variation i principbesluten. / Background and problem: We have identified a room for discretion and interpretation in IAS 38 regarding the criteria for capitalization of R&D expenses. This can be a problem if there is a risk for variation in interpretation and use of the criteria, which can in turn affect the comparability between companies in the accounting for R&D.   Aim: The aim with this study is to analyze the comparability between companies in the accounting for R&D from an information asymmetry perspective. We intend to illustrate the use of the criteria in IAS 38 regarding variation between companies. Our purpose is to use the prudence and matching principle to explain a possible variation.   Method: The choice of method is a qualitative research through deep interviews with five companies in the IT-industry. During the interviews we have treated the decision-making process for capitalization of R&D and the companies’ attitude to the trade off between prudence and matching principle. In the study we have used an analysis model that illustrate the conflict between the prudence and matching principle as a scale. The companies’ placement on the scale regarding their accounting for R&D makes the foundation for our analysis.   Result and conclusion: From our empirical results we have found that the companies’ unique conditions, like the structure of R&D-projects, knowledge of the product demand and project accounting system affect the usage of the criteria in IAS 38. The different conditions in all the companies have resulted in different policy decisions regarding capitalization. Therefore the policy decision affects the usage of the criteria. We have only seen weak trends that the prudence and matching principle can explain the policy decision in the companies. Therefore we cannot for certainty conclude that accounting principles affect the usage of the criteria in IAS 38. The results indicate that the accounting for R&D is not comparable because of the variation in policy decision.

Courses in analytical mechanics for undergraduate students are often limited to treatment of holonomic constraints, which are constraints on coordinates. The concept of nonholonomic constraints, constraints on velocities, is usually only mentioned briefly and it is easy to get a wrongful idea of what they are and how to treat them. This text explains and compares the methods of deriving the Euler-Lagrange equations and the consequences when imposing different kinds of constraints. One way to properly treat both holonomic and nonholonomic constraints is given, pinpointing the difficulties and common errors. Along the way, the treatment in local coordinates is also put in more modern terms, in the language of differential geometry, which is the language most commonly used in modern texts on the subject.

Apibendrinant pilietybę pirmiausiai yra pabrėžiamas priklausomumas valstybei, antra –asmens ir valstybės abipusis teisinis ryšys, šis ryšys turi būti nepertraukiamas ir nuolatinis. Vaikas yra asmuo, neturintis 18 metų. Teisėti vaiko atstovai yra tėvai, įtėviai, globėjai, rūpintojai ir kiti asmenys, kurie pagal įstatymą ar kitą teisės aktą privalo jam atstovauti, ginti jo teises ir teisėtus interesus. Yra du pilietybės įgijimo būdai: a) gimimo faktas ir b) natūralizacija. Valstybės suteikdamos vaikui pilietybę laikosi tam tikrų principų: nacionalinio ir teritorinio arba mišraus. Lietuvoje vaikas, kurio abu tėvai jo gimimo metu buvo LR piliečiai, yra LR pilietis, nesvarbu, ar jis gimė LR teritorijoje, ar už jos ribų. Šio straipsnio taikymo problema atsiranda tais atvejais,kai vaikas gimsta valstybėje, kuri taiko teritorinį pilietybės įgijimo principą. Daugelis problemų iškyla dėl vaikų pilietybės įgijimo kai tėvai yra skirtingų valstybių piliečiai. Pavyzdžiui, jeigu vaiko tėvai turi ne tą pačią pilietybę ir vaiko gimimo metu vienas iš jų buvo vienos šalies pilietis, tai vaiko gimusio už tos šalies ribų, tos šalies pilietybė gali būti įgyjama jeigu tėvai sutinka. Kita problema gali iškilti tuo atveju, kai abu vaiko tėvai turi skirtingą pilietybę, bet vaikas gimsta trečiojoj šalyje. Lietuvoje vaikas, kurio vienas iš tėvų vaiko gimimo metu buvo LR pilietis, o kitas buvo asmuo be pilietybės arba nežinomas, yra LR pilietis neatsižvelgiant į vaiko gimimo vietą. Analizuojant valstybių... [toliau žr. visą tekstą] / Describing the nationality firstly the dependence to the state is stressed, secondly – the legal connection between citizen and state, that should be mutual, constant and continuous. A child is a person under 18 years old. Legal representatives of the child are parents, adoptive parents, tutors, guardians and other persons who according to the law can represent the child, protect his/her rights and legal interests. There two ways to achieve the nationality: a) by birth and b) by naturalization. There are some principles that the states usually comply in the cases of the child birth: national, territorial or mixed. In Lithuania the child, who’s both parents are citizens of RoL on the time of the child birth, is citizen of RoL and it doesn’t matter if the child is born in the territory of RoL or outside. The problem arises when the child is born in the state where the land principle dominates. Lots of problems rise when the parents have different nationalities. For instance, if the parents of the child has the different nationalities and on the time of the child birth one of the parents was the citizen of that state, so the child, who was born outside the state, nationality of that state can be acquired if the parents agrees. Another problem can arise if the parents of the child have different nationality, and the child is born in the third country. In Lithuania, if the child, who’s one of he parents was citizen of RoL and the other stateless person on the time of the child... [to full text]

Darbe keliama hipotezė – procesinė taisyklė, leidžianti apylinkių teismams nagrinėjant administracinių teisės pažeidimų bylas, savo iniciatyva neribotai rinkti įrodymus, pažeidžia proceso šalių lygiateisiškumo ir rungimosi principus. Siekiant patvirtinti hipotezę, yra pasirinkta trijų dalių darbo struktūra. Pirmojoje dalyje aptarta administracinių teisės pažeidimų bylų teisena, administracinės atsakomybės samprata ir organai (pareigūnai) įgalioti nagrinėti administracinių teisės pažeidimų bylas. Antroje dalyje analizuojama rungimosi ir lygiateisiškumo principų samprata, jų veikimas administracinių teisės pažeidimų teisenoje. Paskutinėje dalyje įvertinamas teisėjo vaidmuo administracinių teisės pažeidimų teisenoje, lyginama su užsienio šalių teisinėmis sistemomis Atlikus mokslinės teisinės literatūros, įstatymų analizę bei išanalizavus bendros kompetencijos teismo vaidmenį nagrinėjant administracinių teisės pažeidimų bylas, galima daryti išvadą, kad teisėjas rinkdamas įrodymus pažeidžia rungimosi ir proceso šalių lygiateisiškumo principus. Darbe keliama hipotezė pasitvirtino. / The paper proposes a hypothesis – the procedural rule that enables district courts to collect evidence while hearing the cases of administrative law offences at their own initiative without any limitations violates the principle of equal rights of the dispute parties and the adversarial principle. In order to support the hypothesis, a three-part structure of the paper has been chosen. The first part discusses administrative legal proceedings, the concept of administrative liability and the bodies (officers) authorized to hear the cases of administrative law offences. The second part analyzes the concept of the adversarial principle and the principle of equal rights, their application in administrative legal proceedings. The final part evaluates the role of a judge in administrative legal proceedings and provides a comparison with foreign legal systems. The analysis of scientific legal literature, laws, the role of the court of general competence and the case-law on administrative law offences permits to jump into conclusion that by collecting evidence in administrative cases without limitations, the judge violates the adversarial principle and the principle of equal rights of the parties in the proceedings. The proposed hypothesis has been supported.

In the context of the financial crisis of the last years,a centralizing tendency has grown, leaving asidethe attribution of powers to Regional Governments. The margin of the economic intervention of those entities has been reduced to the management and  implementation of the solutions previously developed and imposed by the Central Government.In this article, the outstanding author presents us a legal analysis, on the basis of the Italian case, as to whether it is reasonable to chase social-economic development, excluding the system of local self-governments, or relegating them to a purely passive role. / En el contexto de la crisis financiera de los últimosaños, se ha dado una tendencia centralizadora queha dejado de lado la atribución de potestades a losGobiernos Regionales. El margen de intervencióneconómica de dichas entidades se ha visto reducido a la gestión y ejecución de soluciones desarrolladas e impuestas por el Gobierno Central.En este artículo, la destacada autora nos plantea un análisis jurídico, tomando como base el caso italiano, respecto a si es que es razonable perseguir el crecimiento económico-social, excluyendo el sistema de los gobiernos autónomos, o relegándolos a un rol meramente pasivo.