The thesis focuses on the transfer pricing questions in the Czech companies. The theoretical part concerns the legislative background, transfer pricing determination methodology and related necessary documentation. The practical part contains the performed questionnaire survey targeted at transfer pricing methods, binding consideration, documentation, and experience with the tax search. A specific manufacturing company is then used to illustrate the manner of transfer pricing determination.

The thesis is focuses on the principle of prudence. Describes in detail the tax and accounting point of view of its instruments. The first chapter is devoted to generally accepted accounting principles and their description. Other chapters have directly target specific tools. At the end of each chapter, which is devoted to the tools of the precautionary principle, are indicative examples.

This study assessed students’ satisfaction with Ramkhamhaeng University regional library services (RURLs) and the perceived quality of information retrieved from other information sources. In particular, this study investigated factors relating to regional students’ selection of information sources to meet their information needs. The researcher applied the principle of least effort and Simon’s satisficing theory for this study. The former principle governs and predicts the selection of these students’ perceived source accessibility, whereas the latter theory explains the selection and use of the information retrieved without considering whether the information is optimal. This study employed a web-based survey to collect data from 188 respondents. The researcher found that convenience and ease of use were the top two variables relating to respondent’s selection of information sources and use. The Internet had the highest mean for convenience. Results of testing a multiple linear regression model of all four RURCs showed that these four independent variables (convenience, ease of use, availability, and familiarity) were able to explain 69% of the total variance in the frequency of use of information sources. Convenience and ease of use were able to increase respondents’ perceived source accessibility and explain the variance of the frequency of use of sources more than availability and familiarity. These findings imply that respondents’ selection of information sources at the RURCs were governed by the principle of least effort. Libraries could consider the idea of one-stop services in the design of the Web portal, making it user friendly and convenient to access. Ideally, students could have one card to check out materials from any library in the resources sharing network.

Le contrat et la police sont deux notions a priori incompatibles. Le contrat est un accord de volontés faisant naître des obligations juridiques. La police administrative est une prérogative de puissance publique et une des missions de souveraineté les plus fondamentales de l’État. Dès 1932, le juge administratif pose un principe général d’interdiction de délégation contractuelle des missions de police administrative. Puis, en 2011, le juge constitutionnel érige au niveau constitutionnel un principe d’interdiction de déléguer les compétences de police administrative générale inhérentes à l’exercice de la force publique. Parallèlement, l’utilisation du contrat comme mode de gestion de la police administrative se développe. Ainsi, l’interdiction de contracter en matière de police connaît-elle aujourd’hui une profonde remise en question. La perspective de l’admission du procédé contractuel bouleverse le schéma classique et implique donc une modernisation des concepts juridiques. / Contract and police may be incompatible. The contract is an accord of volition which creates legal commitment. Policy is one of the most important public authorities. From 1932, the administrative judge asserted a general principle of prohibition of using contract to delegate policy missions. In 2011, the constitutional judge asserted a principle which bans delegation of policy missions. At the same time, there is a development of contract as a new method of management. So, the principle of prohibition is underquestioned. The classical schedule is upset and a modernization of legal concepts is necessary.

Submitted by Fabio Sobreira Campos da Costa (fabio.sobreira@ufpe.br) on 2016-04-19T11:32:09Z No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) Caroline Pereira Bona - Pregão Eletrônico e o Princípio da Eficiência.pdf: 1326545 bytes, checksum: 19e1c53fff7f896447b9c794b3d2222b (MD5) / Made available in DSpace on 2016-04-19T11:32:09Z (GMT). No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) Caroline Pereira Bona - Pregão Eletrônico e o Princípio da Eficiência.pdf: 1326545 bytes, checksum: 19e1c53fff7f896447b9c794b3d2222b (MD5) Previous issue date: 2015-08-28 / A distribuição de competência aos municípios do Brasil decorre do federalismo brasileiro dominante na Constituição de 1988 o qual busca aproximar governo e sociedade. Assim, desde então, o município vem assumindo a tarefa de prestar os serviços básicos aos cidadãos, como os relacionados à saúde, à educação, à infraestrutura e ao saneamento. Essa responsabilidade requer que as compras se façam de forma eficiente, por meio da modalidade de licitação pregão eletrônico, em virtude da escassez de recursos públicos. O pregão eletrônico surgiu pela necessidade de se dar maior concorrência, mais agilidade, mais transparência e accountability aos processos licitatórios. Tal mudança na gestão pública incorporou-se no modelo gerencial respaldado no princípio da eficiência, no sentido de atender às novas demandas no Estado e, consequentemente, na administração pública. O pregão eletrônico na comissão permanente de licitações de materiais é o caso que escolhemos para estudo, a fim de conhecermos como o sistema opera na Prefeitura do Recife para a aquisição dos bens necessários ao seu funcionamento, no período de 2011 a 2014, e se as aquisições têm sido benéficas ao município em todos os aspectos. / The distribution of powers to municipalities in Brazil stems from the dominant Brazilian federalism in the Constitution of 1988 which seeks to bring government and society closer. So, since then, cities have taken on the task of providing basic services to citizens, such as those related to health, education, infrastructure and sanitation. These assignments require that the purchases take place efficiently, through electronic bidding mode, because of the scarcity of public resources. The electronic bidding mode was created to increase competition, flexibility, transparency and accountability to the procurement procedure. Such a change in public governance has been incorporated in the management model supported by the principle of efficiency, in order to meet the new demands in the state and hence in public administration. The electronic bidding mode on the Permanent Procurement of Materials Committee is the object choosen to study in order to know how the system operates in the city of Recife for the acquisition of the assets necessary for its operation, between the period from 2011 to 2014, and if the acquisitions have been beneficial to the city in all aspects.

Philosophiae Doctor - PhD / This research investigated the application of recurrent neural networks (RNNs) for recognition of facial expressions based on facial action coding system (FACS). Support vector machines (SVMs) were used to validate the results obtained by RNNs. In this approach, instead of recognizing whole facial expressions, the focus was on the recognition of action units (AUs) that are defined in FACS. Recurrent neural networks are capable of gaining knowledge from temporal data while SVMs, which are time invariant, are known to be very good classifiers. Thus, the research consists of four important components: comparison of the use of image sequences against single static images, benchmarking feature selection and network optimization approaches, study of inter-AU correlations by implementing multiple output RNNs, and study of difference images as an approach for performance improvement. In the comparative studies, image sequences were classified using a combination of Gabor filters and RNNs, while single static images were classified using Gabor filters and SVMs. Sets of 11 FACS AUs were classified by both approaches, where a single RNN/SVM classifier was used for classifying each AU. Results indicated that classifying FACS AUs using image sequences yielded better results than using static images. The average recognition rate (RR) and false alarm rate (FAR) using image sequences was 82.75% and 7.61%, respectively, while the classification using single static images yielded a RR and FAR of 79.47% and 9.22%, respectively. The better performance by the use of image sequences can be at- tributed to RNNs ability, as stated above, to extract knowledge from time-series data. Subsequent research then investigated benchmarking dimensionality reduction, feature selection and network optimization techniques, in order to improve the performance provided by the use of image sequences. Results showed that an optimized network, using weight decay, gave best RR and FAR of 85.38% and 6.24%, respectively. The next study was of the inter-AU correlations existing in the Cohn-Kanade database and their effect on classification models. To accomplish this, a model was developed for the classification of a set of AUs by a single multiple output RNN. Results indicated that high inter-AU correlations do in fact aid classification models to gain more knowledge and, thus, perform better. However, this was limited to AUs that start and reach apex at almost the same time. This suggests the need for availability of a larger database of AUs, which could provide both individual and AU combinations for further investigation. The final part of this research investigated use of difference images to track the motion of image pixels. Difference images provide both noise and feature reduction, an aspect that was studied. Results showed that the use of difference image sequences provided the best results, with RR and FAR of 87.95% and 3.45%, respectively, which is shown to be significant when compared to use of normal image sequences classified using RNNs. In conclusion, the research demonstrates that use of RNNs for classification of image sequences is a new and improved paradigm for facial expression recognition.

Submitted by Fabio Sobreira Campos da Costa (fabio.sobreira@ufpe.br) on 2017-07-24T12:43:13Z No. of bitstreams: 2 license_rdf: 811 bytes, checksum: e39d27027a6cc9cb039ad269a5db8e34 (MD5) PRINCÍPIO DA ALTERNÂNCIA - EXPERIÊNCIA DE EDUCAÇÃO CONTRA-HEGEMÔNICA NOS CURSOS DE MILITANTES DO.pdf: 1066315 bytes, checksum: e55923317ea79ea8dbdd17f3a569bc61 (MD5) / Made available in DSpace on 2017-07-24T12:43:14Z (GMT). No. of bitstreams: 2 license_rdf: 811 bytes, checksum: e39d27027a6cc9cb039ad269a5db8e34 (MD5) PRINCÍPIO DA ALTERNÂNCIA - EXPERIÊNCIA DE EDUCAÇÃO CONTRA-HEGEMÔNICA NOS CURSOS DE MILITANTES DO.pdf: 1066315 bytes, checksum: e55923317ea79ea8dbdd17f3a569bc61 (MD5) Previous issue date: 2015-06-15 / CAPES / Esta pesquisa tem como objetivo analisar o Princípio da Alternância nos cursos de Militantes do Movimento dos Trabalhadores Rurais Sem Terra (MST) e na Escola de Formação Missionária (EFM). O referencial teórico usado para tal é a Teoria do Discurso de Laclau e Mouffe em um diálogo com a tríplice mimese de Paul Ricoeur. Utilizou-sea análise de documentos escritos e de entrevistas com educandos, educadores e coordenadores de curso do MST e da EFM. O Centro de Formação Paulo Freire em Caruaru, PE, e o Centro de Formação de Mogeiro, PB, foram a base territorial para esta investigação.Ao longo dos capítulos, expõese o princípio da alternância como parte de uma cadeia “equivalencial”, explicitando como, ao participar dela, o MST e a EFM procuram construir uma leitura própria da alternância, visando, com isso, legitimar-se como experiência educativa. A análise dos documentos e das entrevistas permitiu a percepção de que o princípio da alternância vivido em cada uma das experiências de educação popular tem diferenças, mas ambas se confirmam como uma prática contra-hegemônica que se procura apoiar na autogestão dos estudantes como eixo que articula os fazeres pedagógicos nos diversos tempos e espaços educativos. Percebeu-se ao longo da pesquisa como as diversas espacialidades sociais se articulam em torno da finalidade do ato educativo e cada uma das experiências se fia em uma perspectiva de transformação da sociedade, procurando atuar sobre o discurso da educação como um elemento que visa desestabilizar a narrativa hegemônica. / This research objetive to analyze the principle in militants courses of Rural Workers Landless Movement (MST) and the Missionary Training School (EFM). The theoretical framework was based on the theory of Laclau & Mouffe remarks in a dialogue with the triple mimesis of Paul Ricoeur. We used the analysis of written documents and interviews with students, teachers and course coordinators of the MST and the EFM. The Training Centre Paulo Freire in Caruaru, PE and the Mogeiro Training Centre, PB, were the territorial basis for this investigation. Throughout the chapters, it sets up the principle of alternation as part of a equivalencial chain, explaining how, by participating in it, the MST and the FSM seeking to build its own reading of alternation, aiming thereby to legitimize itself as an educational experience . The analysis of documents and interviews allowed the perception that the principle of alternation lived in each of the experiences of popular education have differences, but both are confirmed as a counter-hegemonic practice that seeks to support the selfmanagement of students as that co pedagogical doings in different times and educational spaces. It was noticed throughout the research as the various social spatiality are organized around the purpose of the educational act and each experiment relies on a perspective transformation of society, seeking play on the discourse of education as an element aimed at destabilizing the hegemonic narrative.

Nos casos em que prevalece a incerteza científica sobre as repercussões que novas descobertas da própria ciência e da técnica podem causar nas condições que mantém a harmonia do ambiente, o princípio da precaução surge como instrumento político e jurídico de gestão de riscos. Nesse contexto, onde prevalece a dúvida sobre a causa e o grau de perigo em potencial, encontra-se o seguinte problema: é possível distinguir entre a aplicação racional e a utilização inacional ou arbitrária do princípio da precaução como norma de Direito Ambiental? Diretrizes como a não discriminação, a proporcionalidade e a coerência, que devem orientar as decisões de atuar ou de não atuar, tanto no campo político, como no do Direito Ambiental, exigem das instâncias decisórias o aprofundamento da compreensão do conteúdo de sentido do princípio da precaução, pois o que está em jogo é o equilíbrio entre, por um lado, as liberdades dos indivíduos, das empresas e das organizações, e, por outro, a necessidade de reduzir o risco de efeitos nocivos ao ambiente e à saúde das pessoas. Assim, a presente dissertação tem como objetivo geral a indicação de elementos para que uma decisão jurídica envolvendo ciência e ambiente seja racional, relativamente à fundamentação e à aplicação de medidas inspiradas pelo princípio da precaução. No primeiro capítulo, o trabalho procura esclarecer o conceito de princípio, investigando se há diferença, no âmbito do Direito, entre regras e princípios. Para tanto, são Observadas as contribuições de Dworkin, Alexy e Ávila. Examina-se, ainda, o papel da norma moral na justificação de escolhas racionais e justas, procurando ampliar a compreensão do problema. As bases teóricas escolhidas são as éticas de Aristóteles, Kant e Jonas. No segundo capítulo, a pesquisa pretende analisar- o conteúdo de sentido do princípio da precaução como princípio de direito ambiental, a fim de destacar suas principais características. No terceiro e último capítulo se busca explorar- a ideia de risco, com fundamento, principalmente, na perspectiva de Ulrich Beck, e retomar as principais diretrizes de aplicação do princípio, a partir das quais, por meio do pensamento de Habermas, pretende-se esboçar uma resposta válida ao problema investigado. Tendo em vista a preocupação da sociedade mundial com a proteção dos valores que fundamentam e orientam escolhas, o presente trabalho pode contribuir para melhor compreender, ética e juridicamente, o conteúdo de sentido do princípio da precaução, criando, assim, ao menos teoricamente, condições favoráveis à construção política e jurídica de justificativas ponderadas e coerentes, que buscam formar e orientar a geração e a implementação do Direito Ambiental. / The principle of precaution surges as a political and judicious instrument to manage risks within cases in which there is a prevailing scientific uncertainty about the repercussions that new scientific discoveries and techniques can have on the conditions that maintain a harmonious environment. In this context, where doubt supersedes the potential degree and danger, the following problem arises: Is it possible to distinguish between rational application and irrational utilization or the arbitrary application of the principal of precaution in environmental law? Principals such as anti-discrimination, proportionality and coherence should guide decisions to act or not to act as much as politics and environmental law, and also require that decisions deepen one's understanding of the principle of precaution. Consequently, what is at stake is the balance between, on the one hand, the liberties of individuals business and organizations and, on the other hand, the need to reduce risk of harmful effects on the environment and the public's health. Therefore, the general objective of this dissertation is the identification of the elements needed for making rational legal decisions that involve science and the environment in the context of measures inspired by the principle of precaution. The first chapter aims to clarify the principal concept, examining whether there are differences in the legal context between roles and principles. The contributions of Dworkin, Alexy and Avila. are recognized. The paper of the moral norm in the justification of rational and just choices is examined in order to expand the understanding of the problem. The theoretical foundation consists o f the ethics of Aristotle, Kant and Jonas. The second chapter intends to analyze the meaning of the principle of precaution as the beginning of environmental law, in order to illustrate its main characteristics. The third and final chapter attempts to explore the idea of risk as a fundamental perspective, principally through the perspective of Ulrich Beck, and retake the legal principles of the application from the beginning and through the thoughts of Habermas, intends to sketch a valid answer to the investigated problem. In view of world-wide social concem over the protection of the values that undergird and guide choices, the present work can contribute toward an improved understanding, both ethical andjudicial, the content of the principle of precaution, resulting in the creation of, at least theoretically, conditions favorable for the political, judicial building of coherent and weighted justifications, that aim to form and guide the generation and implementation of environmental law.

Esta dissertação analisa como o Direito, do ponto de vista da biossegurança, tem mediado as divergências inerentes à inserção de organismos geneticamente modificados (OGMs) no meio ambiente e como tem tratado seus impactos na natureza em relação às futuras gerações. Para estudar esse tema, analisa-se o princípio da precaução como critério para a liberação desses OGMs. Percebe-se que a efetividade do princípio da precaução exige a aplicação do direito à informação, utilizado como ferramenta essencial para que a sociedade tenha pleno conhecimento para uma escolha consciente do que consome. A utilização do princípio da precaução e do direito à informação na inserção dos OGMs recebe, neste trabalho, a ênfase na proteção das futuras gerações, com um recorte teórico nos ensinamentos de Jürgen Habermas a respeito do “Futuro da Natureza Humana” e de Hans Jonas à luz do “Princípio Responsabilidade”. O tema discutido neste trabalho encontra aderência com a linha de pesquisa “Direito Ambiental, Políticas Públicas e Desenvolvimento Socioeconômico” do mestrado em Direito, pois apresenta de forma transversal discussões sobre possíveis impactos da inserção de OGMs no meio ambiente e, consequentemente, reflexos para as futuras gerações. Estas análises poderão subsidiar o aperfeiçoamento de políticas públicas, das teorias relacionadas ao direito ambiental, e ainda, possibilitar o desenvolvimento socioeconômico de forma que sejam minimizados os riscos para as futuras gerações. O método utilizado é qualitativo e de caráter descritivo, e a estratégia de pesquisa adotada é a bibliográfica. Como resultado, conclui-se pela necessidade de mudança ética nas atividades humanas, permitindo que se pense nas atuais e nas futuras gerações, de forma a buscar um meio ambiente equilibrado e sadio para todos. Percebese, no entanto, a falta de cautela na inserção dos OGMs no meio ambiente e a pouca informação que os mesmos possuem, principalmente no que se refere aos possíveis riscos para a saúde e meio ambiente. Por isso, é importante que se tenha maiores informações sobre os organismos geneticamente modificados, juntamente com uma fiscalização pelos órgãos de proteção do meio ambiente, para que todo cidadão possa ficar mais atento em relação ao que deseja consumir ou não. / This master's dissertation analyzes how the Law, from the point of view of biosafety, has mediated the differences inherent in the inclusion of genetically modified organisms (GMOs) into the environment and how it has treated its impacts on nature to future generations. To study this issue, it analyzes the precautionary principle as a criterion for releasing these GMOs. It is noticed that the effectiveness of the precautionary principle requires the application of the right to information, which is used as an essential tool for society to have full knowledge to a conscious choice than it consumes. The use of the precautionary principle and the right to information in the insertion of GMOs receives, in this work, the emphasis on the protection of future generations, with a theoretical cut the thesis of Jürgen Habermas about the "Future of Human Nature" and the theory of Hans Jonas about the "Principle of Responsibility". The topic discussed in this work is compliance with the line of research "Environmental Law, Public Policy and Socio-Economic Development" of the Master in Law, since it has transversely discussions on possible GMOs insertion of impacts on the environment and hence effects for future generations. These analyzes will support the improvement of public policies, theories related to environmental Law, and also enable the socio-economic development in a way that risks are minimized for future generations. The method used is qualitative and descriptive, and the research strategy adopted is to literature. As a result, concludes the need for ethical change in human activities, allowing them to think about the present and future generations, in order to seek a means balanced and healthy environment for all. It is understood, however, lack of caution in the insertion of GMOs on the environment and the little information that they have, especially with regard to possible risks to health and the environment. So it is important to have more information on genetically modified organisms, along with an inspection by the environmental protection agencies, so that every citizen can become more careful about what they want to eat or not.

Introdução - Desde a década de 70 a sociedade contemporânea depara-se com riscos e incertezas que apresentam características únicas. Casos emblemáticos nos campos da saúde, segurança e meio ambiente são discutidos pela mídia, organizações não-governamentais, governos, empresas e sociedade civil, e sobre eles o direito é chamado a se posicionar. Para lidar com esses temas, ao longo das duas últimas décadas o direito (internacional e do ambiente) construiu o princípio da precaução. Objetivo - A pesquisa tem por objeto discernir o que o princípio da precaução tem sido, do que ele não é, e o que ele pode vir a ser, contribuindo assim para o estudo das dimensões jurídicas da Sociedade do Risco e das relações entre o direito e a incerteza. Fonte bibliográfica - O estudo se baseou, sobretudo, na literatura francesa sobre o princípio da precaução, na jurisprudência internacional e nas recentes iniciativas da União Européia e da Organização Mundial da Saúde. Considerou-se também a doutrina, jurisprudência e legislação brasileira. Aspectos abordados - Abordou-se a configuração da Sociedade do Risco e como o direito do ambiente se relaciona com suas dimensões científicas e tecnológicas. Em seguida, foi estudada a consolidação desse princípio, em sua dimensão ética e jurídica. Por lidar com temas atuais e polêmicos, sua aplicação é ainda controversa, mas as dificuldades e críticas a ele formuladas auxiliam a evidenciar suas potencialidades. Conclusão - no Brasil é ainda precária a compreensão do que o princípio da precaução é, ou mesmo do que ele não é. Os tribunais confundem precaução e prevenção; o princípio da precaução é usado como sinônimo de uma obrigação geral de preservar o meio ambiente ou como justificativa para abstenções. Uma incorporação mais eficaz desse princípio requer o conhecimento da sua teoria e prática. A aplicação do princípio da precaução deve ser pautada na realização de análises de riscos, na adoção de parâmetros aptos a balizar sua prática e na utilização de stantards jurídicos. A controvérsia promovida pelo princípio da precaução estimula uma atitude reflexiva com relação à ciência e fortalece, no direito e fora dele, a tomada de decisões envolvendo a opinião pública e a comunidade científica. / Introduction - Since the 1970s, the society at large has been faced with unprecedented risks and uncertainties. Landmark cases in the health, safety and environmental areas have been extensively debated by the media, nongovernmental organizations, governments, corporations and the civil society as a whole, and the law has been called upon to take a stance over these issues. To cope with these issues, international and environment law has devised, over the last two decades, the so-called precautionary principle. Scope - This research seeks to draw a distinction between what the precautionary principle has been from what it is not, and what it may come to be, thus contributing to studies on the legal realms of the Risk Society and the relations between the law and uncertainties. Bibliography - This study has primarily relied on French literature covering the precautionary principle, international case law, and the recent initiatives of both the European Union and the World Health Organization. Brazilian case law, legal writings and laws have also been taken into consideration. Aspects - This work addresses the framework of Risk Society and how environmental law relates to its scientific aspects. Then, the consolidation of such principle on its ethical and legal fronts was studied. As current (and rather debatable) themes are into play, the application of Risk Society is still controversial, but the difficulties faced by such application and the criticism directed at it help understand the potential characteristics of this framework. Conclusion - In Brazil, understanding what the precautionary principle stands for (or even what it does not) is still incipient. Brazilian courts make a confusion between precaution and prevention: the precautionary principle is taken as a synonym for a general duty to conserve the environment or as a reason for limitations. A deeper understanding of this precautionary principle calls for a greater awareness of its theory and practice. Applying the precautionary principle should thus be grounded on risk analyses; on the adoption of standards that are capable of governing its practice; and on effective use of legal standards. The controversy over the precautionary principle has invited to a more reflective approach to science, while also strengthening (within the realms of law, and beyond) decision-making efforts involving the public opinion and the scientific community.