A presente dissertação tem como objetivo demonstrar a inexistência de responsabilidade tributária de grupo econômico no ordenamento jurídico brasileiro. Para tanto, na primeira de três partes, expõe os conceitos normativos fundamentais a partir dos quais será desenvolvido o estudo. A segunda parte do trabalho divide-se em duas seções, a primeira destinada a estabelecer o que se deve entender por grupo econômico e a segunda voltada à análise da responsabilidade tributária e da sua compatibilidade com o grupo. A terceira parte direciona-se à crítica do emprego impreciso do conceito de grupo de sociedades e dos seus efeitos em situações nas quais a existência de grupo não é relevante ou sequer tratam de responsabilidade tributária. Para sustentar a conclusão proposta, o trabalho apresenta como principais argumentos a incompatibilidade com o sistema tributário nacional da garantia – no sentido de atribuição do risco da solvência do crédito tributário em prejuízo do patrimônio do particular – como finalidade das regras de responsabilidade tributária; a reserva de lei complementar a que está submetida a disciplina da sujeição passiva tributária e que veda a responsabilização por meio de lei ordinária; a necessidade do emprego da técnica do argumento e contrario na interpretação da responsabilidade de terceiros em razão da taxatividade dos enunciados previstos no CTN (hipóteses de antecedente fechado), da excepcionalidade da responsabilidade tributária e da proibição à analogia; e a inaptidão das hipóteses de solidariedade para a atribuição de responsabilidade tributária, seja por interesse comum, seja por previsão legal. Busca ainda evidenciar que a formação de grupo econômico pelo exercício do controle societário sobre uma pluralidade de sociedades não pode ser utilizada como elemento comprobatório de confusão patrimonial ou de desvio de finalidade para fins de desconsideração da personalidade jurídica, pois é indiferente em relação a esses vícios. / This paper aims to demonstrate the absence of tax liability of business groups in the Brazilian legal system. To do so, the first of three parts presents the fundamental regulatory concepts from which the study will be developed. The second part of the paper is divided into two sections, the first one intended to establish what should be understood as a business group and the second one is focused on analysis of tax liability and its compatibility with the group. The third part is focused on criticism of inaccurate use of the concept of group of companies and its effects in situations where the existence of a group is not relevant or not even relates to tax liability. To support the proposed conclusion, the paper presents as its main arguments the incompatibility of the guarantee with the national tax system – in the sense of risk allocation of the solvency of tax credit at the expense of the equity of private persons – as the purpose of tax liability rules; the reservation of complementary law, which the tax liability is subject to, and which bars such due through ordinary law; the need for the use of the technique of argumentum e contrario in the interpretation of third-party liability due to the specificity of those rules laid down in the Brazilian Tax Code (rules of closed antecedent), the exceptionality of tax liability and the ban on analogy; and the inadequacy of the assumptions of joint and several liability for the allocation of tax liability, either by common interest, or by legal provision. It seeks further to show that the formation of a business group by the exercise of corporate control over a plurality of companies cannot be used as evidentiary element of commingling of equity or misapplication of purpose for piercing of the corporate veil, given that it is indifferent to those flaws.

No description available.

Because there has been a rapid development in wireless networks, it is important to provide quality-of-service (QoS) guarantees as they are expected to support multimedia applications. In this paper we propose a new bandwidth reservation scheme based on the characteristic of the cell equipped with sector antenna and 2-tier cell structure. According to this information, the proposed scheme can predict the next location of each connection and precisely reserve bandwidth in appropriate neighboring cells, not all of its neighboring cells. In addition, the proposed scheme incorporates bandwidth borrowing mechanism into call admission control strategy. The combination of bandwidth reservation and bandwidth borrowing provides network users with QoS in terms of guaranteed bandwidth, call blocking and call dropping probabilities.

Thesis (Ph. D.)--Washington State University, December 2009. / Title from PDF title page (viewed on Jan. 19, 2010). "Program in American Studies." Includes bibliographical references (p. 104-109).

Thesis (B. Arch.)--Roger Williams University, 2009. / Title from title page screen (viewed on Feb. 4, 2009) Includes bibliographical references.

Thesis (Ph. D.)--University of Chicago, 2002. / Includes bibliographical references (leaves 449-467). Also available on the Internet.

No description available.

The Greater than Class C (GTCC) Environmental Impact Statement (EIS) evaluated the potential impacts from the construction and operation of a new facility or facilities, or use of an existing facility, employing various disposal methods (geologic repository, intermediate depth borehole, enhanced near surface trench, and above grade vault) at six federal sites and generic commercial locations. For three of the locations being considered as possible locations, consulting tribes were brought in to comment on their perceptions on how GTCC low level radioactive waste would affect Native American resources (land, water, air, plants, animals, archaeology, etc.) short and long term. The consulting tribes produced essays that were incorporated into the EIS and these essays are in turn included in this collection. This essay was produced by the Confederated Tribes of the Umatilla Indian Reservation.

In response to the recent delisting of the bald eagle as an endangered species, the Three Affiliated Tribes of the Fort Berthold Indian Reservation, the University of Arizona, and the National Park Service undertook this collaborative study to identify continuities and discontinuities in eagle knowledge and acquisition and use of eagle parts by members of the Mandan, Hidatsa, and Arikara Nation (MHA), and to document cultural resources associated with eagles in three North Dakota national parks. Interviews with tribal consultants who possess eagle rights were integrated with ethnographic, archaeological, and archival data. This research finds that although there have been major changes in how MHA people acquire eagles for personal and religious use since the early 20`" century, beliefs and practices associated with eagle demonstrate cultural continuity. There remains a strict adherence to protocols regarding the handling of eagles and the possession and transfer of eagle knowledge, and there is a persistent belief in the eagle's ability to animate people, objects, and places. The eagle feather remains an indicator of social status, spiritual power, and identity, and eagle parts continue to be crucial elements in the performance of major religious ceremonies. Several site types associated with eagles and eagle trapping were identified, and all three parks either contain eagle resources, or are associated with parts of the eagle landscape. While trapping pits and trapping lodges are no longer used for taking eagles, they retain significance as sources of supernatural power and spiritual knowledge. These sites are spiritually active, and are important places for conducting fasts, seeking visions, and making religious offerings. Tribal consultants believe that the power imbued in these sites is attributed to their past role in the establishment and perpetuation of relationships between their ancestors and the spiritual world during annual trapping expeditions. Both site types are culturally significant in their familial and clan associations, their reflection of traditional land uses unique to the Missouri River environs, and their role in the transformative religious experiences of ancestors. There is a desire within the tribal community to preserve eagle trapping pit sites and, even more so, trapping lodge sites. In order to maintain the sites' spiritual integrity, consultants prefer that they not be accessible to the general public.

No description available.