Orientador: Yvete Flávio da Costa / Banca: Antônio Márcio da Cunha Guimarães / Banca: Alfredo José dos Santos / Resumo: O autor procurou na presente dissertação demonstrar que o instituto da antecipação da tutela configura uma forma de prestação jurisdicional mais célere no que se refere à concessão de benefícios previdenciários, estando em plena consonância com os princípios constitucionais da efetividade do processo e da dignidade da pessoa humana. Pretendeu evidenciar que a possibilidade de revogação da tutela concedida, em virtude de improcedência do pedido ao final do processo, com a conseqüente suspensão do benefício previdenciário anteriormente implantado, não pode ser invocada como empecilho à utilização deste instituto, pois a Seguridade Social engloba a Previdência Social, a Assistência Social e a Saúde, permitindo ao Estado alocar em qualquer dos orçamentos as verbas destinadas a este fim, se necessário. Buscou esclarecer que as tentativas do Instituto Nacional do Seguro Social (INSS) de reaver as quantias pagas em decorrência de decisões de antecipação da tutela posteriormente revogadas, por meio de execução nos próprios autos ou ação executiva autônoma, não devem prosperar, observada, dentre outros motivos também analisados, a natureza alimentar da verba. Os dados levantados na pesquisa revelaram que a antecipação da tutela, nos processos cujo objeto é a concessão de benefícios previdenciários, é um instrumento processual do qual o autor (segurado) não pode prescindir, na medida em que traz efetividade ao processo e, por conseqüência, à Justiça. A pesquisa demonstrou, ainda, que mesmo não sendo requerida pelo autor (segurado), a medida antecipatória deve ser utilizada de forma incessante por todos os magistrados que analisam as ações de concessão de benefícios previdenciários, ante o inegável resultado prático por ela causado, com solução rápida e eficiente de controvérsias que antes perduravam por diversos anos / Abstract: In this study, the author aimed at demonstrating that the advance protection institute is a faster way of providing jurisdictional service as regards Social Welfare benefits grant, which completely agrees with the constitutional principles of effective lawsuit and human being's dignity. It was shown that the possibility of having the granted protection repealed by virtue of an unfounded request at the end of the lawsuit which could result in the interruption of the Social Welfare benefits previously established cannot be considered as a hindrance to the use of this institute. This is due to the fact that Social Security comprises Social Welfare, Social Assistance and Health, making it possible for the State to assign the amount needed to the budget of any of the departments cited above, if necessary. The author also tried to clarify that the attempt of the National Institute of Social Insurance (INSS - Brazil) to get back the paid amount of money on advance protection decisions later repealed by execution on law documents or by executive autonomous action must not succeed owing to the reasons analyzed, including the protection's nourishing nature. Furthermore, the data showed that the advance protection in lawsuit whose goal is the granting of Social Welfare benefits is a legal instrument which the insured cannot be dispensed of as it provides effectiveness to the lawsuits and, as a consequence, to Justice. The research has also indicated that, even if the insured has not required the advance protection, this must be incessantly used by all the Magistrates that analyze the granting of Social Welfare benefits actions, in view of the good results it causes, fast and efficient solutions to controversies that used to last for years / Mestre

Syfte: Syftet med denna studie är att undersöka hur organisationer kan upphäva den tystnadskultur som förekommer vid sexuella trakasserier på arbetsplatsen. Därefter undersöka vilka risker som följer ett avslöjande. Teori: I den teoretiska referensramen presenteras centrala begrepp och tidigare forskning. De introducerade teorierna behandlar tystnadskulturen och sexuella trakasserier utifrån ett organisatorisk perspektiv.    Metod: Studien tillämpar en kvalitativ metodansats genom utförandet av semi-strukturerade intervjuer med personer som blivit utsatt för sexuella trakasserier på arbetsplatsen. Slutsats: Undersökningen konstaterar att det är i intresse för organisationen, arbetstagaren och samhället att avslöja missförhållanden för att att bekämpa det genom att motverka tystnadskulturen. Det finns åtgärder att vidta för att minska tystnadskultur med hjälp av arbetsmiljöenkäter, konstruerat skydd för visselblåsare och uppbyggnaden av förtroende. / Purpose: The purpose of this study is to investigate how organizations can abolish theculture of silence that occurs in sexual harassment in the workplace. Then examine the risksthat follow a potential disclosure. Theory: The theoretical frame of reference presents key concepts and previous research. Theintroduced theories deal with the culture of silence and sexual harassment from anorganizational perspective. Method: The study applies a qualitative method through the execution of semi-structuredinterviews with people who have been experienced to sexual harassment in the workplace. Conclusion: The survey finds that it is in the interest of the organization, the employee andsociety to expose malpractice in order to combat it, by counteracting the culture of silence.There are measures to be taken to reduce the culture of silence, with the help ofwork-environment surveys, make a strong protection for whistleblowers and build trust.

Death and taxes are unavoidable. In terms of the current legislation both estate duty and capital gains tax (hereinafter referred to as 'CGT') are levied upon death. The South African National Treasury is reconsidering taxes on death as estate duty contributes minuscule revenue, and its administration is cumbersome. Worldwide taxation is based on either source or residence. Because of the R3 500 000 exemption from estate duty, only wealthy individuals are generally subject to estate duty. Wealthy individuals make use of the annual R4 000 000 foreign investment capital allowance by owning offshore property. The aim of this study is to document how death taxes are currently levied on an estate which holds offshore property, given the perception that foreign property is exempt from death duties, and also to consider the impact on taxes payable on offshore property at death if estate duty were to be abolished. These objectives cannot be achieved without a thorough understanding of the development and future of estate duty, the impact of CGT on death, how selected foreign countries levy taxes upon death, and how residents of South Africa are taxed on property situated within foreign countries. When CGT was introduced in 2001 the estate duty rate was reduced and it is likely that, if estate duty is repealed, the rate of CGT will be increased. In South Africa, residents are taxed on worldwide income and capital gains. The international perspective is that the foreign country has the sovereignty to levy taxes on a person who owns property situated within its boundaries. An estate which holds offshore property may also be subject to estate duty in terms of the tax law of that country which results in double taxation in the hands of the deceased estate. South Africa has concluded international agreements with a number of foreign countries through double tax agreements and estate tax treaties to prevent double taxation. In terms of the Estate Duty Act, and in some of the treaties, a rebate is allowed in respect of foreign estate taxes paid. However, if estate duty is abolished, the deceased estate may be liable for estate tax in the foreign country where the assets are situated and the deceased estate may not qualify for any rebate in South Africa in respect of foreign taxes paid. Hence, the abolition may have detrimental consequences on the liquidity requirements, and on the heirs, in cases where offshore property is involved. It is vital that proper estate and tax planning advice is given before a resident acquires offshore property as the tax implications may be enormous. The current impact of estate duty and CGT on a resident who owns offshore assets is that the said taxes will be levied either here in South Africa or in the foreign country. The effect of capital transfer tax on a resident with an offshore asset can never be underestimated. / Thesis (M.Com. (Tax))--North-West University, Potchefstroom Campus, 2011.

Death and taxes are unavoidable. In terms of the current legislation both estate duty and capital gains tax (hereinafter referred to as 'CGT') are levied upon death. The South African National Treasury is reconsidering taxes on death as estate duty contributes minuscule revenue, and its administration is cumbersome. Worldwide taxation is based on either source or residence. Because of the R3 500 000 exemption from estate duty, only wealthy individuals are generally subject to estate duty. Wealthy individuals make use of the annual R4 000 000 foreign investment capital allowance by owning offshore property. The aim of this study is to document how death taxes are currently levied on an estate which holds offshore property, given the perception that foreign property is exempt from death duties, and also to consider the impact on taxes payable on offshore property at death if estate duty were to be abolished. These objectives cannot be achieved without a thorough understanding of the development and future of estate duty, the impact of CGT on death, how selected foreign countries levy taxes upon death, and how residents of South Africa are taxed on property situated within foreign countries. When CGT was introduced in 2001 the estate duty rate was reduced and it is likely that, if estate duty is repealed, the rate of CGT will be increased. In South Africa, residents are taxed on worldwide income and capital gains. The international perspective is that the foreign country has the sovereignty to levy taxes on a person who owns property situated within its boundaries. An estate which holds offshore property may also be subject to estate duty in terms of the tax law of that country which results in double taxation in the hands of the deceased estate. South Africa has concluded international agreements with a number of foreign countries through double tax agreements and estate tax treaties to prevent double taxation. In terms of the Estate Duty Act, and in some of the treaties, a rebate is allowed in respect of foreign estate taxes paid. However, if estate duty is abolished, the deceased estate may be liable for estate tax in the foreign country where the assets are situated and the deceased estate may not qualify for any rebate in South Africa in respect of foreign taxes paid. Hence, the abolition may have detrimental consequences on the liquidity requirements, and on the heirs, in cases where offshore property is involved. It is vital that proper estate and tax planning advice is given before a resident acquires offshore property as the tax implications may be enormous. The current impact of estate duty and CGT on a resident who owns offshore assets is that the said taxes will be levied either here in South Africa or in the foreign country. The effect of capital transfer tax on a resident with an offshore asset can never be underestimated. / Thesis (M.Com. (Tax))--North-West University, Potchefstroom Campus, 2011.

The thesis in question is titled “Readjusting Orthodoxy”. It constitutes a discourse in UK constitutional law although legal theoretic, historical, politicial, philosophical, and EU-related complementary themes are also present. It is founded upon, and driven by, two fundamental, inter-related premises. First, that it is the orthodox reading of the UK Constitution which best describes and explains the present constitutional arrangement: the UK Parliament is a sovereign institution sitting at the apex of the UK Constitution and vested with the right to make and unmake any law whatsoever. In the second place, that, notwithstanding the above, this very reading of the UK Constitution is currently deficient in terms of internal cohesion, is plagued by ingrained anachronistic dogmas and enjoys only a limited adaptability. From these premises emerges a third proposition; namely, that the UK constitutional discourse as a whole would stand to lose greatly should alternative constitutional theories that are less suited to describe and explain the current constitutional arrangement replace the orthodox reading of the Constitution by exploiting these conspicuous drawbacks. Thus, the present treatise argues that the orthodox reading should after critical evaluation be readjusted in the various ways to be proposed so as to be rendered coherent, consistent, impervious to the numerous challenges it currently faces and, ultimately, capable of continuing to offer the canonical account of the ever-changing UK Constitution.

Sexual assault in the military is a large concern for the Department of Defense. They recognize it as an important and complex problem that needs to be addressed. In recent years, efforts have been initiated in order to improve the handling of sexual assault cases and data retention. An entirely new program has been created in order to address these cases. Focusing on the occurrence of same-sex assaults heightens the sensitivity of matters. This is due to the precarious and only very recent acceptance of homosexuals in the military. In the past, service members, homosexual or otherwise, may have been concerned with having any connection to homosexual acts. This is because such acts could result in removal from the military. However, in 2011 the “Don’t Ask, Don’t Tell” Repeal Act went into effect. This act allowed for the open service of homosexuals in the military. Around this same time period, reports from the Department of Defense indicated a rise in the number of sexual assault reports. This thesis analyzes the affect that policies from the Department of Defense and legislation such as the “Don’t Ask, Don’t Tell” Repeal Act have on reports of same-sex sexual assault in the military. Through research, this thesis finds that the enactments of various policies have had a measurable impact on treatment of same-sex sexual assault reports in the military, though not necessarily in the way certain media reports might suggest. This thesis also examines the history concerning homosexual service in the military, in order to provide a picture of the national attitudes towards homosexual service in the military, and why certain groups may blame the Lesbian, Gay, Bisexual, and Transgender for this rise in reports.