本研究係探討關係人交易雙方是否委任相同會計師進行查核，對企業負債資金成本之效果。本文以企業利息費用除以平均帶息負債衡量企業之負債資金成本，企業之關係人交易部分則分成關係人銷貨交易、關係人進貨交易、關係人應收款、關係人應付款等四類型交易，來討論關係人交易與企業負債資金成本之關聯，接著將各類型關係人交易再細分成由相同會計師查核關係人交易雙方與由不同會計師查核關係人交易雙方兩類，以檢驗相同會計師查核對於企業負債資金成本之影響。 研究結果發現關係人交易與企業負債資金成本之關聯並無統計上之顯著性。然將關係人交易進一步拆分為是否由相同會計師查核關係人交易雙方後，關係人進貨交易與關係人銷貨交易等兩類型交易若由相同會計師查核交易雙方，其相較於不同會計師查核能夠有效減緩企業負債資金成本增加之情形。 / This study examines the effect of same auditor auditing both sides of related party transactions (RPTs) on cost of debt. In this study, cost of debt is measured using interest expenses divided by average interest bearing debt and we hand collect from annual reports the data of the four common types of RPTs: sales to related parties, purchases from related parties, accounts receivable from related parties and accounts payable to related parties. For the four types, we further split RPTs into RPTs whose involved sides are audited by the same auditor and RPTs whose involved sides are audited by different auditors. We do not find any evidence that RPTs are associated with cost of debt. However, we find that for sales to related parties and purchases from related parties, RPTs whose involved sides are audited by the same auditor are associated with cost of debt less strongly than RPTs whose involved sides are audited by different auditors. Our results suggest that same auditor auditing can mitigated the detrimental effect of RPTs on cost of debt.

隨著醫學科技的進步，越來越多病患無法自主進行醫療決定的情況發生。西方國家受病人自主權的概念啟發，發展出預立醫囑(living will)及醫療代理人制度(durable power of attorney for health care)。醫療代理人制度提供個人預先指定醫療代理人，當事人無法自主做出醫療決定時，可由醫療代理人代替當事人作出醫療決定，以補足無預立醫囑或預立醫囑的不足。 我國同志伴侶於目前仍缺乏法律上的實質身分保障，伴侶相關的醫療權利正迫切且無預警的影響許多打算共組家庭而無法受法律上的婚姻制度保障的同志伴侶。雖有論者認為，可適用醫療法上「關係人」以及安寧緩和醫療條例之「醫療委任代理人」，即可滿足同志伴侶於醫療上的需求。然由於關係人的定義模糊，且實務上為避免醫療糾紛，往往要求病患的親屬到場，而不接受其他不具配偶、親屬身分關係者進行醫療行為的同意，「關係人」一詞於實務上難以適用。 本文試圖從醫療代理人制度的角度，期能另闢蹊徑，除強化並保障病人自主權外，提供同志伴侶在與生死攸關的醫療議題上更可能且直接的保障，也為不論是同志或其他愛的關係尋求更多可能，提供在婚姻以外的選擇能有更多彈性。本文除了介紹西方的醫療代理人制度並借鏡美國同志伴侶使用醫療代理人制度的經驗外，也探討醫療代理人制度對於我國家庭觀念、傳統醫療上家屬父權主義以及家庭中心式的醫療決策文化的影響與衝擊。同時更深入討論，同志伴侶必須面臨來自醫療院所、醫護人員對於同志是否友善；以及來自病患原生家庭對於醫療代理人及同志身分的壓力。 / With the advances in medical technology, the situation that patients couldn't determine their medical decisions increasingly occurs in our society. Inspired by the concept of patient autonomy, Western countries developed living will and durable power of attorney for health care, which is as known as health care proxy. Individuals can appoint a trustworthy person as their health care proxy. When the patient is incompetent, the health care proxy can make medical decisions for the patient to complete the inadequacy of living will. Same-sex couples can’t make medical decisions for their same-sex partners because same-sex marriage is currently illegal in Taiwan. Moreover, family members play an important role in the process of medical decision in Taiwan. Therefore, this article introduces the development of durable power of attorney for health care in Western countries, tries to address the medical issue of Taiwanese same-sex couples, and discusses the impact of durable power attorney for health care on Chinese traditional family values and family-centered medical decision making. While as a health care proxy, same-sex partner has to face the medical staff’s attitude toward homosexual, also has to confront the pressure from the patient’s family-of-origin.

“Girl-on-girl” behaviour is portrayed as sexy, liberating, and edgy in contemporary popular culture, mass media, and public settings such as bars and parties. This study looked at the relation of women’s participation in public same-sex sexual behaviour (PSSSB), age, and sexual orientation (heterosexual versus some degree of same-sex orientation) with the following dependent variables: perceptions of PSSSB pressure, reasons for and feelings after engaging in PSSSB, sexual depression, sexual assertiveness, sexual self-efficacy, sexual locus of control, sexual monitoring, and use of PSSSB to explore sexual orientation. Of the 451 women (ages 19-40) who completed the online questionnaire, 54% reported having engaged in PSSSB. Most participants agreed that young women feel pressured to engage in PSSSB and listed media, popular culture, male friends, and peers as sources of this pressure. Exclusively heterosexual women who had engaged in PSSSB (n=100) reported significantly higher perceived social pressure, more subsequent negative feelings, higher sexual depression, greater external sexual locus of control, lower sexual assertiveness than all other participants, and lower scores on sexual self-efficacy than PSSSB women with same-sex orientations. Emerging adult, but not older heterosexual PSSSB women, had significantly higher sexual compliance scores. Heterosexual and same-sex orientation PSSSB women had the highest rates of sexual monitoring, and although their reasons for engaging in PSSSB were different, a majority of both listed alcohol and exploration as factors that contributed to their public girl-on-girl behaviour. Heterosexual women who had not engaged in PSSSB indicated the lowest rates of sexual exploration. Reasons for these differences are discussed. / Graduate

[pt] Existe um conflito de direitos entre homossexuais e indivíduos que seguem religiões que pregam que a homossexualidade é contrária às leis divinas e que o casamento é uma união sagrada entre um homem e uma mulher. Esse conflito foi potencializado a partir da legalização do casamento homoafetivo. Por um lado, indivíduos homossexuais têm o direito à igualdade, o que significa que não devem ser discriminados por causa de sua orientação sexual; por outro lado, indivíduos religiosos têm a liberdade de crer em determinada religião e adotar condutas que estejam de acordo com suas crenças. Dentre as situações que podem gerar conflito, três são analisadas neste trabalho: a recusa de um indivíduo religioso a celebrar ou contribuir para uma cerimônia de casamento homoafetivo, com base na perspectiva religiosa sobre o conceito de casamento; a recusa por parte de um psicólogo a atender um paciente homossexual ou casal homoafetivo, sob o fundamento de que suas crenças religiosas o impedem de manifestar aprovação em relação à homossexualidade ou auxiliar uma união homoafetiva durante o atendimento; a recusa religiosamente motivada a fornecer produtos que manifestam apoio ao casamento homoafetivo ou alguma causa LGBT. Além do estudo de doutrina estrangeira sobre o tema, são examinadas dez decisões judiciais referentes a casos concretos ocorridos nos Estados Unidos, Reino Unido e Canadá, com o objetivo de auxiliar na elucidação de parâmetros claros para a melhor resolução da controvérsia em questão, ante a razoável expectativa de que, em breve, conflitos semelhantes surgirão no Brasil. / [en] There is a conflict of rights between homosexuals and individuals who follow religions that preach that homosexuality is contrary to the laws of God and marriage is a sacred union between one man and one woman. This conflict was intensified after the legalization of same-sex marriage. On the one hand, homosexual individuals have the right to equality, which means they must not be discriminated on basis of sexual orientation; on the other hand, religious individuals have the right to believe in a religion and act according to their beliefs. This paper will examine three situations that might cause conflict: the refusal to celebrate or contribute to a same-sex wedding, because of one s religious views on marriage; the refusal to assist a homosexual patient or a same-sex couple, by a psychologist or counselor whose religious beliefs prevent them from affirming homosexuality or assisting a same-sex union; the religiously motivated refusal to print materials that promote same-sex marriage or other LGBT interests. This dissertation will look at foreign studies on the matter, and will examine ten judicial decisions on cases that occurred in the United States, United Kingdom and Canada, in order to help create clear parameters to resolve the controversy, which is likely to soon arise in Brazil.

Submitted by RONALDO MEDEIROS (medeirossre@hotmail.com) on 2015-11-24T18:57:49Z No. of bitstreams: 1 Dissertação de Mestrado da FGV - RONALDO RAIMUNDO MEDEIROS - versão final.pdf: 1446785 bytes, checksum: bfe6567afb7c93013fe71c693f23fb66 (MD5) / Approved for entry into archive by Renata de Souza Nascimento (renata.souza@fgv.br) on 2015-11-24T19:01:29Z (GMT) No. of bitstreams: 1 Dissertação de Mestrado da FGV - RONALDO RAIMUNDO MEDEIROS - versão final.pdf: 1446785 bytes, checksum: bfe6567afb7c93013fe71c693f23fb66 (MD5) / Made available in DSpace on 2015-11-25T11:14:43Z (GMT). No. of bitstreams: 1 Dissertação de Mestrado da FGV - RONALDO RAIMUNDO MEDEIROS - versão final.pdf: 1446785 bytes, checksum: bfe6567afb7c93013fe71c693f23fb66 (MD5) Previous issue date: 2015-08-26 / A partir da constatação da falta de uniformidade das decisões do contencioso administrativo tributário estadual (CATE) sobre um mesmo tema específico do ICMS, a exemplo das saídas por transferência de mercadorias entre estabelecimentos pertencentes ao mesmo titular, cuja normatividade legal vigente se encontra positivada no inciso I do art. 12, da Lei Complementar nº 87/96, este trabalho objetiva estudar, por meio de uma pesquisa qualitativa de jurisprudência realizada junto aos Tribunais Administrativos Estaduais, que disponibilizam suas decisões na rede mundial de computadores (internet), se a existência de jurisprudência sumulada do Superior Tribunal de Justiça (STJ) sobre esse tema controvertido do ICMS (Enunciado de Súmula nº 166) contribuiu para dar uma maior segurança jurídica à dimensão crítica da relação jurídica tributária, no sentido de tornar mais previsível e isonômica a lide administrativa de natureza tributária. De acordo com a amostra de jurisprudência administrativa obtida de diferentes Tribunais Administrativos Estaduais, podemos concluir que a existência de jurisprudência sumulada do STJ não está tendo, majoritariamente, eficácia no CATE, pelos argumentos mais diversos classificados e agrupados no presente trabalho, os quais servirão, juntamente com a dogmática jurídica existente sobre o tema, como alicerce à resposta normativa a ser sugerida de como as justiças administrativas estaduais deveriam interpretar a jurisprudência dos Tribunais Superiores (STF e STJ), com vista a tornar o contencioso administrativo tributário mais previsível e isonômico, e, desta forma, contribuir para a efetivação da tão almejada justiça fiscal. / Based on the observation of lack of uniformity of decisions of the state administrative tax litigation (CATE), on the specific subject of the incidence of ICMS, like the outputs for transfer of goods between establishments belonging to the same owner, whose current legal normativity is positively valued in item I of Article 12 of Complementary Law No. 87/1996, this study aims at investigating, by means of case through a qualitative research of jurisprudence held with the State Administrative Courts, which provide their decisions on the world wide web (internet), the existence of precedent jurisprudence of the Superior Court of Justice – (STJ), about this controversial subject of ICMS (Statement of Precedent No. 166),contributed to give greater legal certainty to the state tax administrative proceedings, in making the most predictable administrative litigation and isonomic in relation to the decisions of those Fiscal Administrative Justice Organs of second instance. According to the sample of administrative jurisprudence obtained from different State Administrative Courts, we can conclude that the existence of this precedent jurisprudence of the STJ is not having, mainly, effectiveness in CATE, by the most diverse arguments grouped and classified in this work, which will serve, along with the existing legal doctrine on the subject as the foundation for the normative answer to be suggested on how the state administrative justices should interpret the jurisprudence of the Superior Courts (STF and STJ), in order to make the tax administrative litigation more predictable and isonomic, and thus contribute to the realization of the so aspired tax justice.

The movement of people from county to country brought about an increase in international marriages. However, South African private international law rules with regard to the proprietary consequences of marriage are not on par with their foreign counterparts. The prejudicial rule which governs proprietary consequences of marriage has raised difficulties for our courts in past and recent cases. The advent of a new constitutional dispensation in South Africa forbids discrimination based on sex, gender and marital status. Furthermore, the question is asked whether parties to a marriage with a foreign matrimonial domicile may rely on section 7(3) of the Divorce Act 70 of 1979. The classification of redistribution orders in private international law matters has given rise to uncertainty. The objectives of the study are to suggest workable alternatives to the current connecting factor for proprietary consequences of marriage in South African private international law and to investigate the availability of redistribution orders to spouses applying for divorce in South Africa. / Private Law / LL. M.

Religious and cultural discourses shape relationships/marriages. The constructed nature of relationships/marriages opens the possibility for alternative relational realities. Positioning relationships/marriages in alternative discourses assisted the couples to construct a preferred relationship narrative. Three couples embarked on this feminist participatory action research journey - a couple from the Jehovah's Witnesses tradition,' a couple from the Dutch Reformed Church and a couple from a Gay Refonned Church. Conversations with the participating couples deconstructed their relationships. It also enabled the couples to co-author alternative, preferred realities of their relationships/marriages and to provide rich descriptions of these. / Philosophy, Practical and Systematic Theology / M. Th. (Pastoral Therapy)

The legislation relating to equal remuneration claims is an area of law which is nuanced and consequently poorly understood. It has posed an unattainable mountain for many claimants who came before the South African courts. This is as a direct result of the lack of an adequate legal framework providing for same in the Employment Equity Act 55 of 1998. The case law recognises two causes of action relating to equal remuneration. The first cause of action is equal remuneration for the same/similar work. The second is equal remuneration for work of equal value. The former is easily understood by both claimants and courts but the latter is poorly understood and poses many difficulties. The aim of this dissertation is fourfold. Firstly, the problems and criticisms regarding equal remuneration claims will be briefly highlighted. Secondly, a comprehensive analysis of the current legal framework will be set out together with the inadequacies. Thirdly, an analysis of international law and the law of the United Kingdom relating to equal remuneration claims will be undertaken. Fourthly, this dissertation will conclude by proposing recommendations to rectify the inadequacies. / Mercantile Law / LL.M. (Labour law)

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / A partir da última década do século passado, muito embora alguns ordenamentos jurídicos tenham reconhecido os relacionamentos entre pessoas do mesmo sexo, conferindo-lhes alguns efeitos jurídicos, até hoje o padrão de heteronormatividade impede que estes alcancem a plena equiparação com o paradigma heterossexual. Os organismos internacionais de proteção aos direitos humanos já reconhecem certos patamares inerentes ao direito de liberdade à orientação sexual, muito embora ainda não se tenha alcançado à etapa da consagração do direito à vida afetiva e familiar. No entanto, a crescente internacionalização da vida contemporânea aumentou a estraneidade jurídica dos relacionamentos homoafetivos, cujo reconhecimento fora do Estado da constituição é muitas vezes recusado por argumentos que podem ser superados pela ótica convergente do Direito Transnacional promovendo a legitimidade do pleno reconhecimento transfronteiriço de todos os casamentos e parcerias entre pessoas do mesmo sexo validamente realizadas, como forma de garantir o respeito à cidadania cosmopolita inerente à dignidade dos indivíduos pertencentes a estas famílias. / Since the last decade of the 20th century some States have recognized legal effects to same-sex relationships, which conferred some internal legitimacy to homosexual minorities, although different-sex paradigms imbued in the legislation are still encroaching full recognition of freedom to sexual orientation. International human rights courts have also established certain standards of this fundamental right, but have stopped shortly of recognizing the human right to affective and familiar life, regardless sexual orientation. Meanwhile, the increasing internationalization of private life has promoted more multi-connected same-sex relationships, and such cross border recognition is resisted by arguments which can be surpassed by convergent epistemology of Transnational Law, which promotes full recognition of same-sex marriages and partnerships validly celebrated through enforcing cosmopolitan citizenship inherent to dignity of all family members, regardless sexual orientation.

La découverte du boson de Higgs au LHC en 2012 est la plus récente confirmation de la validité du modèle standard, théorie décrivant les particules élémentaires et leurs interactions fondamentales. De nombreuses études ont été mises en place pour étudier les différentes caractéristiques de cette particule récemment découverte. Ce travail se concentre sur la recherche du processus ttH dans l’expérience ATLAS, pour réaliser une première mesure directe du couplage de Yukawa du boson de Higgs au quark top, paramètre important dans les modèles de physique au-delà du modèle standard. La première partie de ce travail a porté sur l’automatisation de l’étalonnage du calorimètre hadronique à tuiles du détecteur ATLAS (TileCal ) par un système laser. Une description de ce système qui permet un étalonnage régulier de toutes les cellules du calorimètre est tout d’abord présentée. Ensuite, l’algorithme d’automatisation de ce processus d’étalonnage, qui a été écrit lors de ce travail, est décrit. Le but final de cet algorithme est de faciliter et accélérer la correction des canaux dont le gain dérive. Une deuxième partie concerne la recherche du processus ttH par l’étude des états finals multi-leptons et particulièrement avec deux leptons de même charge électrique et au moins 4 jets dont 1 étiqueté b. L’estimation des bruits de fond instrumentaux et le traitement statistique réalisé sont décrits en détail dans le document pour deux versions de l’analyse. Une première version correspondant aux données de l’année 2015 et du début 2016, soit une luminosité intégrée de 13.2f b −1 de données, aboutit à une précision insuffisante pour conclure sur la présence du processus ttH. Une deuxième version de l’analyse, optimisée avec l’utilisation d’analyses multivariées sur l’ensemble des données 2015 et 2016, se conclut par une observation du processus ttH lors de la combinaison de l’ensemble des états finals ttH. La signification statistique observée est alors de 4.2σ pour une signification statistique attendue de 3.8σ. Ce résultat est donc en accord avec la prédiction du modèle standard. / Discovery of Higgs boson at LHC in 2012 is the most recent confirmation of the validity of Standard Model, theory describing elementary particles and their interactions. Many analysis now target the extraction of properties of the newly-discovered particle. A direct measurement in the ATLAS experiment of the top Yukawa coupling, one of these properties, is targeted in this work through ttH process. This coupling is of particular interest because of its strong sensitivity to New Physics. The first part of the work is about the automation of the calibration of the hadronic tile calorimeter of the ATLAS detector. A detailed description of the laser system used for a regular calibration of the calorimeter is done as well as of the calibration itself. Then more details on the algorithm written for the automation of the calibration are given. The final goal of this algorithm is to ease and fasten the calibration of channels with gain variation. The second part is dedicated to the search for ttH process through multilepton final states with emphasis on final state with two same-sign leptons, at least four jets and at least 1 b-tagged jet. Estimation of reducible backgrounds and statistical treatment of the analysis are detailed. A first version of the analysis with 13.2f b −1 , corresponding to 2015 and mid-2016 LHC data, ends with a final precision too low to extract any conclusion on the tt̄H process. In a second version of the analysis, improvements are made using multivariate analysis and adding more signal regions. The results from the multilepton analysis is combined with results from other ttH analysis, targeting other Higgs decays, to attain a final observed sentivity of 4.2σ. Thus an evidence for ttH production can be claimed from this combination. The final results give good agreement with Standard Model prediction.