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Likvidace společnosti - právní, daňový a účetní pohled / Liquidation of a Company from the point-of-view of Law and Tax and AccountingMalá, Eva January 2009 (has links)
This thesis deals with the liquidation of legal persons. It deals with the demands of the liquidator to enter into liquidation. It describes the registration requirements, accounting and tax obligations. The output is an example of completing the processing of tax return.
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Povolání právníka - teorie a praxe profesní etiky se zaměřením na vybraná právnická povolání v České republice / To Be a Lawyer - Theory and Practice of Professional Ethics of Chosen Legal Professions in the Czech RepublicFriedel, Tomáš January 2016 (has links)
The dissertation thesis To Be a Lawyer - Theory and Practice of Professional Ethics of Chosen Legal Professions in the Czech Republic aims to strengthen (currently rather weak) discussion about professional ethics in the Czech Republic. The first part introduces elemental terminology of the topic which enables easier understanding of second and third part. The second part is devoted to the presentation of results of researches regarding the analysis of judgements issued by Czech disciplinary authorities on judges', state attorneys' and lawyers' discipline. The last part demonstrates how professional ethics scrutiny operates in a real-life situation. A judicial usage of social media serves as an example of such situation (or more precisely of such scrutiny). Arguments for and against the judicial usage of social media are articulated and based in a weighting of the arguments final decision is taken.
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Um percurso para compreender mitos relacionados ao ensino de gramática: ponto de partida para o planejamento de atividades articuladas envolvendo a linguagem televisual / A journey to understand myths related to grammar teaching: a start for planning the linked activities including televisual languageTonelli, Marcus Rinaldi 12 June 2006 (has links)
Trata-se de um estudo exploratório de natureza qualitativa e quantitativa para minimizar o poder de alguns mitos existentes na escola, entre eles: \"ensinar língua portuguesa equivale a ensinar gramática\", que pressupõem uma série de atividades voltadas para um \"aluno ideal\". Nesse sentido, investigar-se-á, por meio da análise do discurso, as representações sobre norma gramatical que povoam o imaginário dos alunos do ensino médio e a auto-avaliação desses alunos sobre suas produções escritas. Tais propósitos são decorrentes de resultados de avaliações nacionais e internacionais (PISA, 2000, 2003) em que foram constatados sérios problemas relacionados à proficiência em leitura e escrita de alunos após 8 anos de escolarização no ensino fundamental. Visando contribuir para tornar o ensino de língua materna voltado para o \"aluno real\", foram confrontados diferentes pontos de vista sobre a TV para buscar subsídios ao possível uso da TV na escola. Vale ressaltar que a discussão sobre os mitos foi necessária para abrir espaço a outras práticas educacionais. Tendo em vista que a linguagem televisual apropria-se do contexto sócio-cultural em que está inserida e que é um \"mostruário de pluralidade lingüística\", poderá ser um recurso tecnológico significativo para o desenvolvimento de habilidades de oralidade, leitura e escrita no ensino fundamental. O quadro teórico congrega pesquisadores voltados ao imaginário (Carvalho et alii, 1998; Porto e Fonseca, 1998; Teixeira, 2005), à linguagem televisual (Fishe, 1987; Rocco, 1988; Machado, 1997;Citelli, 2002) e ao ensino e aprendizagem de língua materna (Neves, 1990; Preti, 1995; Semeghini-Siqueira, 1997; Castilho, 1998; Bagno, 2000; Marcuschi, 2001; Perini, 2001). Como proposta metodológica, foram elaborados 3 instrumentos, contendo questões abertas e fechadas, e selecionados 4 grupos de sujeitos a fim de recobrir as diversas vertentes do assunto em questão. O grupo denominado sujeito [ I ] é constituído por telespectadores comuns; o sujeito [ II ], por universitários; o sujeito [ III ], por professores de língua materna e o sujeito [ IV ] são alunos do ensino médio de uma escola pública da cidade de São Paulo. Para atingir os objetivos foram investigadas formas de se trabalhar a linguagem televisual, na sala de aula, e apresentadas duas atividades articuladas para viabilizar o ensino e aprendizagem de oralidade, leitura e escrita. Tal proposta pedagógica é direcionada ao \"aluno real\" e prioriza o ensino do uso da língua portuguesa na diversidade das práticas sociais. / This is a exploratory study of quality and quantity nature to minimize the power of some existing myths in the school, that is: \"To teach Portuguese as a teach grammar\", that presuppose series of activities related to \"a model student\". In this sense, it will research through speech analysis, the representation about grammatical rules that is in imaginary of students of High School and self-evaluation of these students about writing productions. These purposes are current results from national and international evaluations (PISA, 2000, 2003) which were verified serious problems related to acknowledge in reading and writing of students after 8 years of scholarship in Elementary School. Contributing to become the education of native language for \"real student\" were analyzed different point of view about TV to search assistance for possible use of TV in the School. Projecting the discussions about myths were necessary to give opportunity to other educational practices. Notice that the televisual language domain the socio cultural context that is added and that is a \"table of plurality of linguistic\", it can be a significative technological resource for development of orally, reading and writing abilities of Elementary School. The exposition connect researches to imaginary (Carvalho et alii, 1998; Porto e Fonseca, 1998; Teixeira, 2005), to televisual language (Fishe, 1987; Rocco, 1988; Machado, 1997;Citelli, 2002) and for teaching and learning the native language (Neves, 1990; Preti, 1995; Semeghini-Siqueira, 1997; Castilho, 1998; Bagno, 2000; Marcuschi, 2001; Perini, 2001). As a methodological purpose, was elaborated 3 tools, containing open and restrict questions and selected 4 groups of subject for covering the different areas of related matter. The group calling subject [ I ] is formed by watchers; the subject [ II ], by academics; the subject [ III ], by teachers of native language and the subject [ IV ] by students of High School of Public School in city of Sao Paulo. For targeting the objectives were researched ways of work televisual language in the classroom, presented in two linked activities for viability the teaching and learning of orally, reading and writing. Those pedagogic propose is focused on \"real student\" and preference for teaching of Portuguese language use in different social practices.
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Tutelas de urgência e processo arbitral / Provisional measures and arbitral proceedingCarreteiro, Mateus Aimoré 05 June 2013 (has links)
Esta dissertação de mestrado possui o objetivo de identificar as particularidades relacionadas à utilização das tutelas de urgência nos casos em que as partes convencionam submeter seus litígios atuais ou futuros à jurisdição arbitral (i.e., tutelas de urgência arbitrais) e explorar o seu tratamento sob a perspectiva do direito brasileiro. As tutelas de urgência arbitrais adquirem cada vez maior importância para o desenvolvimento da arbitragem e para que o processo arbitral seja efetivo, alcançando o resultado desejado pelo direito material. Esta dissertação, depois de breves considerações iniciais, analisou as principais características e tipos de tutelas de urgência arbitrais (capítulos 2 e 3). Em seguida, passou em revista as bases teóricas para a compreensão da competência dos árbitros com relação às tutelas de urgência (capítulos 4 e 5), com estudo específico do cenário do direito brasileiro (capítulo 6). Esta dissertação reviu em detalhas as questões polêmicas da fase pré-arbitral (tanto perante as cortes estatais quanto perante árbitros de emergência), assim como as questões pertinentes sobre o momento em que o árbitro precisa analisar o assunto na fase arbitral (capítulos 7, 8 e 9). Por fim, analisou a hipótese na qual os juízes são chamados a auxiliar na efetivação de tutelas de urgência proferidas por árbitros em arbitragens nacionais e estrangeiras (capítulo 10). / The arbitral provisional measures have an increasing importance for the development of arbitration and for the effectiveness of the arbitration process, reaching the result aimed by the substantive law. This dissertation, after brief preliminary considerations, analyzed the main characteristics and types of arbitral provisional measures (Sections 2 and 3). Afterwards, it has reviewed the theoretical basis for understanding of arbitrators competence with regard to provisional measures (Sections 4 and 5), specifically in relation to the Brazilian law (Section 6). This dissertation has performed a detailed review of the controversial issues in the pre-arbitral phase (regarding state courts and emergency arbitrators), and has also reviewed issues related to the moment in which the arbitrator needs to analyze such controversial subject during the arbitral phase (Sections 7,8,9). Finally, this paper analized the hypothesis in which judges are called to assist on the enforcement of provisional measures issued by arbitrators in domestic and international international arbitrations (Section 10).
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La responsabilité individuelle des membres du gouvernement : étude comparative des procédures constitutionnelles thaïlandaises et françaisesKulsudjarit, Amornrat 24 June 2011 (has links)
Le déclin de la responsabilité collective du gouvernement devant Parlement, est la situation à laquelle plusieurs pays pratiquant un régime parlementaire ont été contraints de faire face comme les expériences passées de la France, ainsi que de la Thaïlande, le prouvent. En effet, le contrôle parlementaire sur le gouvernement est bloqué par le fait majoritaire, si bien que le gouvernement peut difficilement perdre la confiance de l’Assemblée nationale. Cela ne fait qu’encourager la recherche de nouveaux moyens de contrôle et d’améliorer les instruments de contrôle de la responsabilité individuelle des membres du gouvernement sous diverses formes. Par exemple : le contrôle de la responsabilité individuelle des ministres par l’exécutif lui-même ; le déplacement de cette responsabilité devant le juge ; la revalorisation de la responsabilité politique individuelle des ministres devant le Parlement, ou bien encore une moralisation accrue de la vie politique et une amélioration de sa transparence. Les principaux instruments du contrôle de responsabilité individuelle des ministres en matière politique et pénale en Thaïlande et en France sont étudiés de manière comparative. L’étude comparée peut être utile afin d’adapter ces mécanismes aux conditions sociales et politiques de chaque pays. / The decline of the “parliamentary control on the collective responsibility of members of the Government” is the situation that many countries under the parliamentary regime often encounter in their practices including of France and Thailand. In fact, the parliamentary control on the collective responsibility is obstructed by the “majority rule”, for that reason, it is difficult that the Parliament has lost confidence in the Government. This situation leads to improvement in the mechanisms: the control on the individual responsibility of Ministers is, therefore, found in various forms For example the self-control of the executive, the displacement of the individual responsibility of Ministers to the court, the parliamentary control on the individual responsibility of Ministers, and the moralisation of politic and transparency of political life. The main instruments of control on the individual responsibility of Ministers in political and criminal fields in Thailand and France are comparatively studied so that each country can use and adapt the mechanisms to suit its own social and political conditions.
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Trestné činy v souvislosti s insolvenčním řízením / Criminal acts in connection with insolvency proceedingsPROCHÁZKOVÁ, Jana January 2019 (has links)
Criminal activity is mapped in this thesis, which subjects can commit in connection with insolvency proceedings. Czech Criminal Code No. 40/2009 Coll. lays down a total of six crimes, while the Swedish Criminal Code (Brottsbalk) has seven such crimes. The current legal regulation of bankruptcy offenses in the Czech Republic is analyzed in the theoretical part. In the practical part, the foreign legislation is analyzed and several proposals de lege ferenda are set on the basis of this analysis.
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Estabilização da tutela antecipadaCabezas, Mariana de Souza 02 March 2016 (has links)
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Previous issue date: 2016-03-02 / The present master thesis deals with a new mechanism introduced by the new
Brazilian Civil Procedure Code, called urgent interim relief , which stabilizes
the effects of decisions that grant advance protection. Such interim relief is
required in an anticipatory manner, prior to the defendant s response; in case
the relief is granted and no appeal is filed against it aiming to invalidate,
revoke or reform it, within two years, then the decision is stabilized. The matter
was addressed under the perspective that this mechanism was included by
the Brazilian legislator among other mechanisms of different jurisdictional
reliefs, granted in summary proceedings, in which the adversary system is not
only postponed, but also depends on the interested party s request for it to
happen. The analysis carried out herein took the new approach given to the
constitutional concept of jurisdictional relief as a starting point; thus, it
encompasses the objective of enhancing several principles and rights
protected by the due process of law guarantee, which included the principles
of effectiveness, adversarial system, full defense and the right to trial within a
reasonable time. Historically, the grant of jurisdictional reliefs has always been
linked to an ordinary process that privileged a full examination of the facts
involved in the controversy, thus worshiping the principles of certainty and
legal safety. Such dogma was overruled, along with other ones, and the main
reason for it derived from giving autonomy for these interim reliefs. However,
controversies always arise from major changes; therefore, this thesis also
analyzes the setbacks generally mentioned concerning the stabilization of this
interim relief, as well as verifies its possible comparison with the effects
caused by res judicata / A presente dissertação cuidou da análise da possibilidade, prevista no novo
Código de Processo Civil, de estabilização dos efeitos da decisão concessiva
da tutela antecipada de urgência, requerida em caráter antecedente, à
míngua da competente impugnação pela parte contrária e do transcurso do
prazo de dois anos previsto para o ajuizamento de ação tendente a invalidar,
revogar ou reformá-la. Abordou-se a matéria sob a perspectiva de sua
inserção no rol de mecanismos tendentes à conferência de tutela jurisdicional
diferenciada, mediante provimento sumário autônomo, em que o contraditório
é diferido e eventual, pois dependente do impulso processual da parte
interessada e legitimada a fazê-lo. Para tanto, analisou-se o novo enfoque
conferido ao conceito de tutela jurisdicional, com a promulgação da
Constituição Federal de 1988, como forma de melhor concretizar os princípios
constitucionais da efetividade da tutela jurisdicional, do contraditório, da
ampla defesa e da razoável duração do processo, corolários do devido
processo legal. Isso porque, historicamente, a prestação da tutela jurisdicional
sempre esteve subordinada a um formato do processo que primava pela
ordinariedade, mediante a cognição exauriente, em vista dos reclamos,
igualmente relevantes, de paridade de armas entre os litigantes e dos
imperativos de certeza e segurança jurídica. Verificou-se a superação desse
dogma, e ainda, da instrumentalidade, acessoriedade e provisoriedade da
tutela de urgência, mediante a autonomização daquela que for requerida em
caráter antecedente. E, por fim, analisou-se as controvérsias em torno da
estabilidade conferida ao provimento antecipatório e sua eventual
equiparação aos efeitos da coisa julgada material
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Por uma teoria do direito processual penal: organização sistêmica / For a theory of the criminal procedural law: system organizationSilva, Roberto Ferreira da Archanjo da 14 September 2009 (has links)
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Previous issue date: 2009-09-14 / Conselho Nacional de Desenvolvimento Científico e Tecnológico / The criminal proceeding and the Criminal Procedural law had evolved through the
conquests of the humanity. The first one, of mere half of application of the sanction
to the offender of the criminal law, started to be an instrument of guardianship of
the individual against possible state wills, crowned for the basic human rights and
guided for the supply-principle of the dignity of the person human being, as
reflected of the culture of the democratic societies. The Criminal Procedural law
acquired scientific contours in the end of century XIX, due to the own elevation of
the Jurisprudence to science. The called general theory of the process aims at in
general systemize the studies on the process, without propitiating to the
researcher the necessary knowledge for the accurate understanding of the
analyzed institute. In Brazil, the process of democratization restored for the
Constitution of the Republic of 1988 inspired the elaboration of works specialized
for the scientists of the area of the Criminal Procedural law. The understanding of
justinian codes, rules and proper principles of the criminal proceeding demands
specialized knowledge. These works raise legal science to become efficient the
criminal proceeding half to reach the common good, in order to protect the double
society in sensible: against the possible current state excesses of power-having to
punish in the search offender of the criminal law during criminal persecution e;
against the violators of the social peace (the criminals). The meeting of these
specialized works of the scientists makes possible the system organization of a
proper theory of the Procedural law Criminal, capable to form a new school of
criminal procedures. The organization of the legal system through the systematic
thought allows the vision of, but without generalizations the all undesirable one,
that depreciation the study object. The specialized knowledge can imply in the
elaboration of a Code of criminal procedure democratic and efficient, capable to
protect the accused and of punishing the criminal in a swift and safe way / O processo penal e o Direito Processual Penal evoluíram através das conquistas
da humanidade. O primeiro, de mero meio de aplicação da sanção ao infrator da
lei penal, passou a ser um instrumento de tutela do indivíduo contra possíveis
arbítrios estatais, coroado pelos direitos humanos fundamentais e norteado pelo
supra-princípio da dignidade da pessoa humana, como reflexo da cultura das
sociedades democráticas. O Direito Processual Penal adquiriu contornos
científicos no final do século XIX, decorrente da própria elevação da
Jurisprudência à ciência. A denominada teoria geral do processo visa a
sistematizar os estudos sobre o processo em geral, sem propiciar ao pesquisador
o conhecimento necessário para a exata compreensão do instituto analisado. No
Brasil, o processo de democratização instaurado pela Constituição da República
de 1988 inspirou a elaboração de trabalhos especializados pelos cientistas da
área do Direito Processual Penal. A compreensão de institutos, regras e princípios
próprios do processo penal exige conhecimento especializado. Esses trabalhos
elevam a ciência jurídica para tornar o processo penal eficiente meio de alcançar
o bem comum, a fim de proteger a sociedade em duplo sentido: contra os
possíveis excessos estatais decorrentes do poder-dever de punir na busca infrator
da lei penal durante a persecução penal e; contra os violadores da paz social (os
criminosos). A reunião desses trabalhos especializados dos cientistas possibilita a
organização sistêmica de uma teoria própria do Direito Processual Penal, capaz
de formar uma nova escola de processualistas penais. A organização do
ordenamento jurídico através do pensamento sistemático permite a visão do todo,
mas sem generalizações indesejáveis, que denigrem o objeto de estudo. O
conhecimento especializado pode implicar na elaboração de um Código de
Processo Penal democrático e eficiente, capaz de proteger o acusado e de punir
o culpado de forma célere e segura
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Tutela de urgência e processo arbitral / Provisional and interim measures and arbitration proceedingCosta, Marcos Gomes da 10 June 2013 (has links)
Esta dissertação analisa as questões concernentes às tutelas de urgência antes e durante o processo arbitral (incluindo-se a forma como podem ser pleiteadas, apreciadas e efetivadas), bem como a interação entre os árbitros, o Poder Judiciário e também entre a Câmara de Arbitragem responsável pela condução do processo arbitral (no caso de arbitragem institucional). O trabalho traz uma breve análise sobre a história da arbitragem e acerca de sua natureza jurídica, com um enfoque específico às tutelas de urgência, analisando, igualmente, os regulamentos dos principais centros de arbitragens pátrios e alienígenas, bem como a legislação nacional e estrangeira sobre o tema das tutelas de urgência em arbitragem. Os principais pontos analisados referem-se: (i) às tutelas de urgência prévias à instauração da arbitragem (quando as partes já se comprometeram, por meio de cláusula compromissória ou de compromisso arbitral, a solucionar eventual lide por meio da arbitragem); (ii) às tutelas de urgência no curso de um processo arbitral; (iii) à efetivação das tutelas de urgência, a qual exige a utilização de força e, por conseguinte, depende do auxílio e de interação com o Poder Judiciário; (iv) à efetivação das tutelas de urgência proferidas em arbitragens estrangeiras; e (v) às anti-suit injunctions. / This dissertation analyses the questions regarding provisional and interim measures previously or during an arbitration proceeding (including the means they can be pleaded, analyzed and enforced), as well as the interaction between the arbitrators, the Judiciary Power and also with the Court of Arbitration responsible for the conduction of the arbitration proceeding (in the case of institutional arbitration). The study brings a brief analysis of the history of arbitration and about its legal nature, with a specific focus on provisional and interim measures, also analyzing the regulations of the main Courts of Arbitration from Brazil and from abroad, as well as the Brazilian and foreign legislation about provisional and interim measures in arbitration. The main topics analyzed are referred to: (i) provisional and interim measures previously to the beginning of the arbitration (when the parties have already committed themselves, through arbitration clause or arbitration agreement, to resolve any conflict through arbitration); (ii) provisional and interim measures during an arbitration proceeding; (iii) the enforcement of provisional and interim measures, which requires the use of force (coercive power) and, therefore, depends on the assistance and the support of the Judiciary Power; (iv) the enforcement of provisional and interim measures rendered on foreign arbitrations; and (v) the anti-suit injunctions.
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Le sort des garanties réelles en cas de plan de cession / The treatment of guarantees in the case of a judicial saleBuisine, Olivier 18 December 2014 (has links)
La cession est une solution incontournable du droit des entreprises en difficulté.Déterminer les droits des créanciers dans le cadre d’un plan de cession s’avère pourtant une tâche délicate.Le droit des entreprises en difficulté a fait l’objet de réformes importantes (loi du 26 juillet 2005, ordonnance du 18 décembre 2008 et ordonnance du 12 mars 2014 dans une moindre mesure).Dans le même temps, le droit des sûretés subissait des évolutions nombreuses (ordonnance du 23 mars 2006, loi du 19 février 2007, loi du 04 août 2008, ordonnance du 30 janvier 2009) mais parcellaires, preuve du manque de cohérence du législateur en la matière.Les réformes du droit des entreprises en difficulté et du droit des sûretés ont révélé l’absence de ligne directrice claire en ce qui concerne l’articulation de ces deux droits. Les réformes du droit des entreprises en difficulté et du droit des sûretés aboutissent à un enchevêtrement des textes, rendant leur application particulièrement complexe.Les nombreuses interrogations tant théoriques que pratiques créent une insécurité juridique.Dès lors, en me basant notamment sur les difficultés rencontrées dans le cadre de mon activité professionnelle ou sur celles pointées du doigt par la doctrine et les commentateurs de textes, consécutives aux évolutions législatives récentes, l’objectif de ce travail de recherche est de procéder à des recommandations à l’endroit des professionnels ainsi que de réaliser des propositions visant à un meilleur équilibre des intérêts en présence. / The sale of a business is one of the most important insolvency solutions.However it’s a hard task to determinate creditor’s rights under these circumstances.Insolvency law has deeply changed consequently to main reforms (Act of July 26, 2005 called the “Safeguard Act”, Order of December 18, 2008 and to a lesser extent Order of March 12, 2014).At the same time, guarantee law has been modified by lots of reforms too (Order of March 23, 2006, Act of February 19, 2007, Act of August 4, 2008, Order of January 30, 2009).These reforms were fragmented. Furthermore they have been built without guideline. As a result, the articulation between insolvency law and guarantee law is very difficult.The theoretical and practical questions generate a real legal insecurity.The goal of this research work is to make insolvency practitioners propositions based on, amongst others, doctrine’s comments and criticism. The objective of these propositions is to establish a better balance between the pluralities of interests involved.
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