Dissertations / Theses on the topic 'Duty day'

From 1st January 2014 the Czech Republic has to fullfil new minimum rates of excise duty on tobacco products according to requirements of the European Union. The aim of my thesis is to analyze the current state of tax policy on tobacco taxation and design the future rates with regard to the current structure of the consumption of tobacco products. The first chapter concerns mainly to the Czech legislation, the system of taxation of tobacco products, defines the basic concepts and principles, the second chapter focuses on the development and requirements of European secondary law governing the taxation of tobacco products, which is the means for the harmonization of excise duties in the European Union. There is some space given to the development of the rates of excise duty on tobacco products and revenues of this tax, including their evaluation. The final analysis compares alternatives of the tax rates as they could be set from 2014 following the development of the future exchange rate according to the Ministry of Finance forecasts and at different rates of value added tax.

Diploma thesis "Taxation of spirits in the Czech Republic and in the world" is focused on taxation of this comodity, legislative regulation and description of effects on society. This work is divided into four main chapters. The first two of them describe laws related to taxation of sprits. The main purpose of this section is to focus on the law of the Czech Republic and also on the regulation of the European Union, because the EU regulation has high influence on our country. Apart from those parts this section also contains history of excise duties in our country.The second chapter is oriented on tax and economy theories of excises. After that follows the second half of the work, where I am aiming on costs and revenues in relation with spirits (alcohol in general). The third chapter will describe the method of calculation of costs arising from consumption of alcoholic beverages based on standards of World Health Organisation. At the end of this section social costs concerning consumption of alcohol will be quantified and also compared on international basis. The last chapter will be about revenues from spirits excise duty and I will focus on significance of this tax in the Czech Republic and other OECD countries, tax rates of spirits and in conclusion I am going to find out, if a relation between tax rate size and amount of revenues from spirits excise exists.

Approved for public release; distribution is unlimited.
The Defense Manpower Data Center (DMDC) is charged with collecting, maintaining, and reporting information on over 42 million people who are currently or previously connected to Defense. Personnel information is provided by each of the United States Uniformed Services to be passed to the Personnel Data Repository (PDR) to update members' records in the Defense Enrollment Eligibility Reporting System (DEERS). Records are used to support benefits provided to the members and their families including medical, dental, educational, and life insurance while they are fulfilling their service and after retirement. This research identifies issues with overlaying active duty periods in the PDR; uses statistical data analysis techniques to determine the accuracy of the data fields within the PDR; and provides guidelines for the application of active duty periods to a member's record. This research: (1) maps all active duty date source submissions that modify PDR records for Marine Reservists; (2) determines the business rules for applying changes to active duty date fields and recommends changes; (3) assesses and quantifies data quality of Marine Reservist active duty dates; and (4) makes recommendations for a continuous improvement methodology that the DMDC can implement for the other guard and reserve component data.

The purpose of this thesis is to analyse the excise duty on tobacco products in the Czech Republic since 1993 up to the present time, especially the development of rates and revenues. Excise duty is imposed on tobacco products in the Czech Republic and also in the other European Union countries. Harmonisation efforts in the European Union and also fiscal need of Czech Republic cause frequent changes in tobacco excise duty rates, which conduces not only to change of tax collection, but can also bring some other related effects. In the theoretical part I first characterize the tax theory with a detailed focus on excise duty on tobacco products. Subsequently I define the meaning of excise duty on tobacco products, the principles and the mechanisms of the tax collection. In the practical part of the thesis I aim at analyse the evolution of the legal framework that affects excise duty on tobacco products and significantly affects the thesis in other sections. Further, I analyse the relationship between the rate of excise duty on tobacco products and tax collection and find out that the higher rate of excise duty not always led to higher tax yields. Finally I assess the effectiveness of the increase of excise duty on tobacco products and its impact on the consumption of tobacco products, illegal market and the public budgets.

Актуальність теми. На сьогоднішні день нерівномірний характер має попит споживачів на електричну потужність. Це призводить до зниження надійності та економічності функціонування енергосистеми, а також погіршенням якості електричної енергії. В зв’язку з цим виникає потреба в регулюванні попиту споживачів на електричну потужність. Викликало необхідність періодичного застосування адміністративних обмежень попиту споживачів на електричну енергію те, що в різні періоди часу енергетична галузь України була дефіцитною. Це пояснюється тим, що, з одного боку, на електростанціях недостатня кількість палива, а з іншого – фізична зношеність значної кількості генеруючого обладнання електростанції, а також електричних мереж. Несприятлива структура генеруючих потужностей спричинила те, що в об’єднаній системі України спостергіється серйозний дефіцит електричної потужності. Мається на увазі, що енергосистемa України недостатньо забезпечена необхiдною кількiстю маневруючих блокiв, які, в свою чергу, можуть швидко виходити нa робочий режим з горячого або холодного резервів, а також змінювати величину виробленої електричної потужності в широких межах. Тому, все більш складною задачею для української енергетичної галузі стає якість електричної енергії, а також надійність забезпечення попиту споживачів на електричну потужність. Відомо, що існують різні методи та способи керування попитом на електричну потужність, основними з яких є методи структурно-технологічного управління, адміністративно-правові методи, економічні та організаційні. Якщо розглядати структурно-технологічні методи, то мова йде про розвантаження енергосистеми при аварійних ситуаціях або дифіциті електричної потужності. Для цього було б доцільно збільшити кількість маневруючих потужностей в ОЕС України, а саме побудові нових гідроакумулюючих електростанцій, побудова та використання парогазових та газотурбінних генеруючих установок, а також модернізації існуючого обладнання ГЕС. Але, на жаль, цей шлях потребує значних фінансових та матеріальних витрат, а також достатньо тривалого часу. Тому необхідно застосовувати такі методи керування попитом споживачів на електричну потужність, які передбачають найменшу кількість витрат та часу, при цьому залишаються ефективними. Мова йде, про економічні методи керування. Таким чином, одним із таких засобів економічного керування попитом споживачів є тарифна система країни, а саме диференційовані за зонами доби тарифи. Диференційовані тарифи в Україні діють з 1995 року. В той час, використання таких тарифів мало сильний стимулюючий ефект у споживачів, при чому з кожним роком їх кількість ставала все більшою. Але, з часом, потреби споживачів на електричну енергію змінились, при чому, диференційовані за зонами доби, а саме коефіцієнти кожної зони, довгий час залишались не змінними. В зв’язку з цим, багато вчених аналізують характер впливу диференційованих тарифів на вирівнювання добових графіків, але разом з тим дана проблема залишається актуальною, адже зонні тарифи втратили свої стимулюючі ефекти до залучення нових споживачів, при чому, їх кількість, навіть, ставала меншою. Відповідно до цього було запропоновано новий спосіб адресного керування попитом споживачів на електричну потужність. Мета й завдання дослідження. Метою роботи є удосконалення механізму адресного керування попитом споживачів на електричну потужність. Для досягнення зазначеної мети були вирішені наступні завдання: • аналiз сучасного стaну eнергeтичної галузi України; • оцінка використання диференційованих за зонами доби тарифів; • визначення характеру та ступеню впливу груп споживачів на формування добового графіка електричного навантаження енергосистеми; • порівняння існуючих меж тарифних зон доби із сучасними потребами споживачів; • удосконалено концепцію та методичні основи побудови та використання мeхaніiму адресного кeрування рeжимами споживання eлeктричної потужностi; • удосконалено розрaхунок коeфіцієнту участi та коефіцiєнту рoзпoдiлу. Об’єкт дослідження. Процеси керування режимами споживання електричної потужності в енергетичній системі. Предмет дослідження. Методи та способи керування режимами споживання електричної потужності в енергетичній системі. Методи дослідження. Методи кореляційного та дисперсійного аналізу, а також математичної статистики застосовуються для визначення характеру та ступеню впливу основних груп споживачів на нерівномірність графіків електричного навантаження енергосистеми; дослідження характеру та ступеню протидії навантаження споживачів, які використовують диференційовані за зонами доби тарифи відповідно до зміни попиту на потужність споживачів, які не використовують ці тарифи; oцiнки пoтeнцiaлу eкoнoмії витрaт eнeргoсистеми на вирoбництвo електричної енергії, яку можливо отримати в результаті вирівнювання нерівномірності її графіка навантаження. Мeтoди встановлення довірчих інтервалів та групування годинних навантажень за допомогою критерія Стьюдента використовуються для виявлення фактичних зон доби зі статистично різним рівнем електричного навантаження енергосистеми та груп споживачів. Методи узагальнення та логічного підходу, методи моделювання графіків електричного навантаження, методи оптимального програмування застосовуються для використання засобу адресного керування режимами споживання електричної потужності в енергосистемі Наукова новизна одержаних результатів. Удосконалено метод визначення тривалості та меж фактичних зон доби зі статистично різним рівнем електричного навантаження, що базується на групуванні погодинних значень навантаження енергосистеми та споживачів електроенергії. Удосконалено показник, який дозволяє оцінити ступінь протидії електричного навантаження «дифтарифних» та «недифтарифних» споживачів. Визначено кількісні показники, а саме коефіцієнт участі та коефіцієнт розподілу, які дозволяють оцінити участь кожного із учасників запропонованого механізму адресного керування попитом споживачів у вирівнюванні нерівномірності графіка електричного навантаження енергосистеми. Практичне значення одержаних результатів. Для ефективного стимулювання споживачів до вирівнювання нерівномірності графіка електричного навантаження ОЕС України може бути застосовано запропоновану концепцію та методичні основи. Також, вона має новий напрямок розвитку ринкових методів керування режимами споживання електричнох потужності в енергосистемі.
Actuality of theme. To date, consumer demand for electricity is uneven. This leads to a decrease in the reliability and efficiency of the functioning of the grid, as well as the deterioration of the quality of electric energy. In connection with this, there is a need to regulate the demand of consumers for electric power. The necessity of the periodic application of administrative constraints on consumer demand for electricity was the fact that the energy sector of Ukraine was scarce at different times. This is explained by the fact that, on the one hand, there is insufficient amount of fuel at power plants, and on the other hand - physical deterioration of a significant amount of generating equipment of the power plant, as well as electric networks. The unfavorable structure of generating capacities was caused by the fact that in the united system of Ukraine there is a serious shortage of electric power. It is understood that Ukraine's energy system is insufficiently equipped with the required number of maneuvering blocks, which, in turn, can quickly enter the operating mode of hot or cold reserves, and also change the amount of electric power produced in a wide range. Therefore, the quality of electric energy, as well as the reliability of ensuring the demand of consumers for electric power, becomes an increasingly complex task for the Ukrainian energy sector. It is known that there are different methods and methods for controlling demand for electric power, the main of which are methods of structural and technological management, administrative and legal methods, economic and organizational. If we consider structural and technological methods, then we are talking about the unloading of the power system in emergency situations or the dipole of electric power. For this purpose, it would be advisable to increase the number of maneuvering capacities in the UES of Ukraine, namely the construction of new hydroelectric power stations, the construction and use of steam and gas turbine generating units, as well as the modernization of the existing equipment of the hydroelectric power station. But, unfortunately, this path requires significant financial and material costs, as well as a sufficiently long time. Therefore, it is necessary to apply such methods of controlling the demand of consumers for electric power, which provide the least amount of time and expenses, while remaining effective. It's about the economic management methods. Thus, one of such means of economic management of consumer demand is the tariff system of the country, namely tariffs differentiated by zones of the day. Differentiated tariffs in Ukraine have been in force since 1995. At that time, the use of such tariffs had a strong stimulating effect on consumers, with what each year their number became more and more. But, over time, the needs of consumers for electric energy have changed, with that, differentiated by zones of the day, namely, the coefficients of each zone, for a long time remained unchanged. In this regard, many scientists analyze the effect of differentiated tariffs on the equalization of daily charts, but at the same time, this problem remains relevant, because zone tariffs have lost their stimulating effects to attract new consumers, and at the same time, their number is even less. Accordingly, a new method of address management of consumer demand for electric power was proposed. The purpose and tasks of the study. The aim of the work is to improve the mechanism of address management of consumer demand for electric power. To achieve this goal, the following tasks were solved: • analysis of the current state of the Ukrainian energy sector; • estimation of the use of tariff-differentiated zones; • determination of the nature and degree of influence of groups of consumers on the formation of a daily schedule of electric load of the power system; • Comparison of the existing boundaries of the tariff zones of the day with the modern needs of consumers; • The concept and methodical bases of the construction and use of the mechanism of address control of electric power consumption modes have been improved; • The calculation of the participation coefficient and the distribution coefficient has been improved. Object of study. Processes of control of modes of consumption of electric power in the power system. Subject of study. Methods and methods for controlling the demand of electric power consumers in the energy system. Research methods. Methods of correlation and dispersion analysis, as well as mathematical statistics, are used to determine the nature and extent of the impact of major consumer groups on the unevenness of the schedules of the electric load of the power system; the study of the nature and degree of counteraction of the load of consumers, which use differentiated by the zones of the day tariffs in accordance with the change in demand for the power of consumers who do not use these tariffs; Estimating the potential of energy saving in electricity generation for electricity production, which can be obtained as a result of equalizing the unevenness of its loading schedule. Methods for establishing confidence intervals and clustering of hourly loads using Student's criterion are used to identify the actual days of the day with a statistically different level of electrical load of the power system and consumer groups. Methods of generalization and logical approach, methods of modeling electric power schedules, methods of optimal programming are used for the use of address management tools for power consumption in the grid. Scientific novelty of the obtained results. The method of determining the duration and limits of actual days of the day with a statistically different level of electric load, based on the grouping of hourly values of the load of the power system and consumers of electricity, has been improved. The indicator, which allows to assess the degree of counteraction to the electric load of "diffariffic" and "non-dipharmary" consumers, is improved. The quantitative indicators, namely, the coefficient of participation and the distribution coefficient, which allow estimating the participation of each of the participants in the proposed mechanism of address management of consumer demand in the alignment of the unevenness of the schedule of the electric load of the grid. The practical value of the results. For the effective stimulation of consumers to equalize the uneven schedule of electric loading of the UES of Ukraine, the proposed concept and methodical bases can be applied. Also, it has a new direction in developing market-based methods for controlling electricity consumption regimes in the grid.

Lo sviluppo di nuove architetture di convertitori digitale-analogico in grado di operare a radio frequenza comporta nuove sfide e problematiche di cui è necessario che i progettisti tengano conto in fase di design. Il presente lavoro di ricerca, svolto nel corso di 9 mesi di tirocinio presso Xilinx, è focalizzato sullo studio delle non linearità e l’analisi delle prestazioni dell’architettura Two Folded Time Interleaved DAC implementata mediante l’utilizzo di due convertitori Current Steering DAC a 16bit operanti alla frequenza di 10GHz. A tale proposito è stato creato in ambiente Cadence Virtuoso un modello VerilogA dell’architettura che consente di simulare le non idealità statiche e dinamiche e di misurarne l’effetto sulle performance del circuito. Le analisi effettuate hanno dimostrato che uno scostamento del duty cycle del clock del convertitore di appena 100fs dal valore di riferimento comporti il peggioramento del SFDR del segnale di uscita a circa -54 dBc, risultato non accettabile per la maggior parte delle applicazioni in campo wireless. Metodi di calibrazione e correzione delle non idealità, tra cui il segnale di clock, sono quindi necessari per ottenere prestazioni accettabili per il mercato. Lo studio si è quindi posto l’obiettivo di progettare un sistema di misurazione delle non idealità temporali del clock al fine di fornire uno strumento di calibrazione del TIDAC. Nello specifico, è stato progettato un sistema di misura del clock in tecnologia FinFET TSMC a 7nm in grado di garantire che il duty cycle del clock differenziale del TIDAC sia del 50%. Si è poi verificato con opportune simulazioni che il sistema di misura è in grado di misurare lo skew e differenze di duty cycle tra le due fasi del clock con un errore di massimo 45fs e di misurare il duty cycle di ogni singola fase seguendo un approccio robusto a mismatch ed offset del sistema di misura.

The diploma thesis is focused on property taxes in the Czech Republic and Ireland. The first part is aimed at tax theory and history of the property taxes. The next part describes current tax legislation for property taxes in both states. The main aim of this work is to compare the property taxes in the Czech Republic and Ireland and formulate the conclusion with particular property taxes applied in the Czech Republic. This problem is treated in the last chapter.

The aim of the thesis was to analyse dependency between setting of the price level and gasoline quantum sold at a chosen distributor in the Czech Republic and in Poland. In the first part of the thesis, there are characterized price theory, tax theory, theory of state interventions, supply, demand and price elasticity of demand. In the second part, first, there is analysed whole market with fuels in both countries with their comparison. These markets have had slightly different development and they do have different market structure, because of the existence of the market leader in Poland. Second, there are analysed the data of the chosen distributor and analysed dependencies between price and quantum sold. Research showed that there is an existence of dependencies of quantum sold on both change of the absolute price and change of the relative price. These dependencies and the impact of the relative price change is more significant in the Czech Republic than in Poland.

The diploma thesis is focused on the comparison of effective taxation of consumption and structure of tax revenues between new and old member states of the European Union. Two predetermined hypotheses were tested in the comparison analysis. Hypothesis I.: New Member States have less effective taxation of consumption than the old ones Hypothesis II.: Revenues from taxes on consumption in the New Member states is different from the yields in the old Member States.Three indicators were tested gradually: implicit tax rate, share of taxes on consumption to gross domestic product and share of taxes on consumption to total taxation. The aim of the thesis was to confirm or to refute predetermined hypotheses and to discuss results of the analysis. In this analysis was used the method Comparison of two means.

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The thesis aims to reveal the meaning of a cooperatively structured legal process, which involves in theory a substantive decision within a reasonable time that is fair and effective. The paper presents that the scope of this desideratum, to obtain an adequate decision, undergoes a process in which the parties are symmetrical in the proceedings, effectively influencing the decisions taken by the magistrate, who will only be isolated from the parties at the time of the ruling and not at the construction of the proceedings. It starts from a publicist ideal, from a democratic model of process forged through extensive dialogue between the parties and the magistrate, and the resulting dialecticism promotes a genuine contradictory, changing the design of the aphorisms mihi factum dabo tibi ius and iura novit curia, because everyone should contribute to the social peace, with no surprises. The collaboration between the parties brings duties for all parties with no exception, but the most important role belongs to the magistrate, which entails clarification duties, prevention, dialogue and aid. The parties serve diverse interests and contribute little, especially since there is a gap between them, which is exactly the reason of the litigation, including the right against self-incrimination principle. However, they cooperate with the duty of good faith. The study also faces another problem, which is the question of whether or not cooperation is a principle, not as predominant orientation, but as normative species. Finally, for the formation of a cooperative and democratic process, everyone should conduct the process as a working community
A presente dissertação tem como propósito desvelar o significado de um processo estruturado cooperativamente, o que, em tese, implica decisão de mérito em tempo razoável, que seja justa e efetiva. O trabalho expõe que o alcance desse desiderato, para a obtenção de uma decisão adequada, passa por um processo em que as partes são simétricas na condução do processo e influenciam efetivamente nas decisões tomadas pelo magistrado, para que este seja isolado somente no momento em que proferir a decisão, e não na sua construção. Parte de um ideal publicista, de um modelo processual democrático forjado através do amplo diálogo entre as partes e o juiz, e essa dialeticidade promove um contraditório genuíno, mudando a concepção dos aforismos mihi factum dabo tibi ius e iura novit curia, pois todos devem contribuir para que seja atingida a pacificação social, sem surpresas. A colaboração entre os sujeitos correspondem deveres para todos, sem exceção, mas o juiz exerce o papel mais importante, haja vista que possui deveres de esclarecimento, prevenção, diálogo e auxílio. As partes atendem a interesses diversos e pouco contribuem, sobretudo porque há um hiato entre elas, que é exatamente a razão da litigiosidade, inclusive não podem se autoincriminar. No entanto, elas cooperam com o dever de boa-fé. O trabalho também enfrenta outra problemática, que é definir se cooperação é ou não um princípio, não como orientação preponderante, mas como espécie normativa. Por fim, para a conformação de um processo cooperativo e democrático, todos devem conduzir o processo como uma comunidade de trabalho

The aim of this thesis is mainly summarize tax aspects of using car in entrepreneurship in Czech legislation - income tax, value-added tax, vehicle excise duty. Further the thesis focuses on non-tax duties of entrepreneur and current legal regulations in Czech republic with possible changes in taxation. The most interesting tax aspect is usage different tax regulation between Czech republic and Denmark at import of new automobile.

O superendividamento do consumidor é uma realidade preocupante da sociedade atual. A prevenção é um dos mais eficazes meios de se combater esse problema social. A informação, já consagrada como direito básico dos consumidores no artigo 6º, III, do CDC, torna-se ainda mais importante nesse contexto. Os contratos de crédito têm por característica sua complexidade, sendo extremamente difícil ao consumidor leigo entendê-los e compreendêlos. Prazos, taxas, juros, capitalização de juros, comissão de permanência, multas, contratos conexos, tudo isso se torna um emaranhado indecifrável ao consumidor. Dessa forma, acredita-se que o efetivo cumprimento do dever de informar das instituições financeiras nos contratos de crédito é um meio eficaz de prevenir o superendividamento do consumidor. A presente dissertação de mestrado analisa as fontes e a dimensão que alcança o dever de informar das instituições financeiras no contexto pré-contratual dos contratos de crédito, frente às causas do superendividamento do consumidor, pretendendo averiguar se é possível a prevenção do superendividamento através da informação e, se positivo, como será possível e quais os limites que comporta. Assim, analisar-se-á a legislação atual para examinar se é suficiente à adequada proteção do consumidor, procurando investigar como a doutrina e a jurisprudência brasileira estão tratando do assunto. Após, analisar-se-á o Projeto de Lei do Senado nº283/2012, que propõe a atualização do Código de Defesa do Consumidor, inserindo capítulo destinado à prevenção e tratamento do superendividamento do consumidor, procurando examinar se a proposta legislativa avança nas medidas de prevenção do superendividamento através da imposição de um dever de informar mais rigoroso às instituições financeiras.
The consumer’s over-indebtedness is a worrying reality of the today’s society. Preventing it is one of the most effective ways of combating this social issue. The information, already established as a basic right of consumers under article 6th, III, of Brazilian Consumer Defence Code, turns up to be even more important in this context. The credit agreements have as feature their complexity, being extremely hard to the lay consumer to understand and to comprehend it. Terms, rates, interests, interest capitalization, continuity commission, fines, related contracts, all this becomes an indecipherable tangle to the consumer. Thus, it is believed that the effective execution of the duty to inform of the financial institutions in the credit agreements is an efficient way to prevent the consumer’s over-indebtedness. The present master’s dissertation analyzes the sources and the dimension that the duty to inform of financial institutions reaches in the pre-contractual context of the credit agreements, facing the causes of consumer’s over-indebtedness, aiming to ascertain if it is possible to prevent the over-indebtedness through information and, if positive, how is it achievable and which are the limits. Thereby, the current legislation will be analyzed to examine if it is enough to the appropriate consumer’s protection, seeking to investigate how the Brazilian doctrine and jurisprudence are handling the subject. Thereupon, the Senate proposed bill n. 283/2012 will be analyzed. This bill proposes the update of Brazilian Consumer Defence Code, inserting a chapter headed for prevention and treatment of consumer’s over-indebtedness. The proposed bill will be examined to verify if it makes progress in the measures to prevent overindebtedness through the imposition of a stricter duty to inform to financial institutions.

La région Caraïbe est régulièrement survolée par des masses d'air chargées en poussières désertiquesd'origines saharienne et sub-saharienne. Pour quatre îles de l'arc antillais : Porto Rico, Guadeloupe, Martinique etBarbade; nous avons évalué l'origine de la pollution particulaire et son impact sur la qualité de l'air, en effectuant uneétude statistique des évènements de poussière qui s'appuie sur les réseaux de mesure de qualité de l'air implantés surchacune des îles, sur le réseau international de mesures photométriques AERONET et sur les données deradiosondages réalisés localement. La première étape de notre travail, a visé à définir ce que l'on pouvait qualifier« d'épisode de poussières désertiques» dans notre région en établissant des critères utilisant le jeu de données dontnous disposions. Deuxièmement, nous avons réalisé une étude climatologique des évènements poussiéreux dans laCaraïbe au cours de la dernière décennie (2006-2016). Le troisième axe de la thèse repose sur la caractérisation de lataille des particules afin de mettre en relief les effets du transport à longue distance. Nous avons clôturé notre étudepar la description de la structure verticale de l'atmosphère de la zone tropicale en situation de « brumes de poussièredésertique » afin d'observer les effets thermodynamiques des aérosols minéraux sur la couche atmosphérique. Ladéfinition des évènements de brumes désertique que nous avons adoptée nous a permis de prendre en considérationune grande partie des évènements poussiéreux affectant l'arc antillais, ce qui nous a amené à mieux cerner le cycle detranspon des poussièl'es désertiques au terme d'une étude basée sur onze années de données
The Caribbean region is regularly flown over by desert dust air masses (Saharan Air Layer) corne fromSaharan and sub-Saharan area. For four islands of the West Indies arc: Puerto Rico, Guadeloupe, Martinique andBarbados; we assessed the origin of polluting particles and their impact on air quality, by performing a statistical andclimatological study of desert dust events. We therefore based on the air quality measurement networks, theinternational AEronet RObotic NETwork (AERONET) photometric measurements installed on each of these islands.And finally, this study builds on sounding data produced locally.The first step in our work was to define and describe an "desert dust episode" in the tropical region. Thus, we studiedthe relationship of correlation between Aerosols Optical Depth (AOD), Angstrom Exponent (AE, characterizing theparticle size) and Particulate Matter 10 microns or Jess in diameter (PM10 data). On the other hand, the radiativeproperties (Single Scattering Albedo, refractive indexes) have been used to highlight sea sait contribution (coarseparticle just as dust particle) that significantly influences PM10 measurement due to the geographical context ofCaribbean islands. Our investigations led us to propose a daily PM 10 threshold at 35 μg m·3 that mainly associatedwith desert dust phenomenon. This latter is more suited for the Lesser Antilles compared to the European PM10threshold related to desert dust events: 50 μg m·3.As a result, a climatological study of dusty events in the Caribbean during the last decade (2006-2016) is carried out.Four dust seasons were identified: the high dust season (May to August), the low dust season (November to February,and two intermediate periods (March to April, September to October). We then examine dust exportation fromAfrican coasts toward the Lesser Antilles (Puerto Rico, Guadeloupe Martinique and Barbados) by mean of backtrajectories[Hybrid Single Particle Lagrangian Integrated Trajectory (HYSPLIT) mode\] displaying atmosphericcirculation day-to-day over the Atlantic Ocean.This analysis enabled us to better understand the seasonal cycle of desert dust transportation, specific to each island(Puerto Rico, Guadeloupe, Martinique, Barbados); while most of the previous studies treats average data including thewhole Caribbean zone. lt emerges that islands are not affected by dust events similarly, i.e. by intensity of events andits includes some variation in dust periods.Lastly, we describe the vertical structure of the tropical zone atmosphere in situation of "desert dust events" and"Non-desert dust event" to observe the thermodynamic effects of minerai aerosols on the Caribbean atmosphericlayer. This analysis allowed us to consider desert dust aerosols effects on the thermodynamic parameters(Temperature and humidity) during the dry-season (November to April) named "câreme" and the wet season (May toOctober) named "hivernage"

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The existence of inequalities among the Brazilian regions is an indeed fact along the country s history. Before this reality the constitutional legislator inserted into the Federal Constitution of 1988, as a purpose of the Federative Republic of Brazil, the reduction of regional inequalities. The development has also been included as a purpose from the State, because there is an straight relation with the reduction of regional inequalities. In both situations is searched the improvement of people s living conditions. . In pursuit of this achievement, the State must implement public policy, and, for this to happen, it needs the ingress of income inside of the public coffers and support of economic agents, therefore the importance of constitucionalization of the economic policy. The 1988 s Constitution adopted a rational capitalism regime consentaneous with current legal and social conceptions, that s why it enabled the State s intervention into economy to correct the so-called market failures or to make the established objectives fulfilled. About this last one, the intervention may happen by induction through the adoption of regulatory Standards of incentive or disincentive of economic activity. Among the possible inductive ways there are the tax assessments that aim to stimulate the economic agents behavior in view of finding that the development doesn t occur with the same intensity in all of the country s regions. Inside this context there are the Export Processing Zones (EPZs) which are special areas with different customs regime by the granting of benefits to the companies that are installed there. The EPZs have been used, by several countries, in order to develop certain regions, and economic indicators show that they promoted economic and social changes in the places where they are installed, especially because, by attracting companies, they provide job creation, industrialization and increased exports. In Brazil, they can contribute decisively to overcome major obstacles or decrease the attraction of economic agents and economic development of the country. In the case of an instrument known to be effective to achieve the goals established by the Constitution, it is duty of the Executive to push for the law that governs this customs regime is effectively applied. If the Executive doesn t fulfill this duty, incurs into unjustifiable omission, correction likely by the Judiciary, whose mission is to prevent acts or omissions contrary to constitutional order
A exist?ncia de desigualdades entre as regi?es brasileiras ? um fato presente ao longo da hist?ria do pa?s. Diante dessa realidade, o legislador constituinte inseriu na Constitui??o Federal de 1988, como objetivo da Rep?blica Federativa do Brasil, a redu??o das desigualdades regionais. O desenvolvimento tamb?m foi inclu?do com objetivo do Estado, pois tem direta rela??o com a redu??o das desigualdades regionais. Em ambos os casos o que se pretende ? a melhoria das condi??es de vida das pessoas. Nessa busca, o Estado deve implementar pol?ticas p?blicas, e, para isso, necessita do ingresso de receitas em seus cofres e do aux?lio dos agentes econ?micos, da? a import?ncia da constitucionaliza??o da Ordem Econ?mica. A Constitui??o de 1988 adotou o regime do capitalismo racional, consent?neo com as atuais concep??es jur?dicas e sociais, por isso possibilitou a interven??o do Estado na economia para corrigir as chamadas falhas de mercado ou para que sejam cumpridos os objetivos estabelecidos. Nesse ?ltimo caso, a interven??o pode ser feita por indu??o, atrav?s da ado??o de normas regulat?rias de estimulo ou de desest?mulo da atividade econ?mica. Entre as medidas indutivas poss?veis, est?o os incentivos fiscais, que visam estimular comportamentos dos agentes econ?micos, tendo em vista a constata??o de que o desenvolvimento n?o ocorre com a mesma intensidade em todas as regi?es pa?s. Nesse contexto, est?o as Zonas de Processamento de Exporta??o (ZPE s), que s?o ?reas especiais com regime aduaneiro diferenciado pela concess?o de benef?cios as empresas nelas instaladas. As ZPE s t?m sido utilizadas por diversos pa?ses com o objetivo de desenvolver determinadas regi?es, e os indicadores econ?micos demonstram que elas promoveram mudan?as econ?micas e sociais nos lugares onde est?o instaladas, especialmente porque, com a atra??o de empresas, proporcionam a gera??o de empregos, a industrializa??o e o aumento das exporta??es. No Brasil, podem contribuir decisivamente para a supera??o ou diminui??o dos principais obst?culos a atra??o dos agentes econ?micos e ao desenvolvimento econ?mico do pa?s. Em se tratando de um instrumento reconhecidamente eficaz para o cumprimento dos objetivos estabelecidos pela Constitui??o, ? dever do Poder Executivo diligenciar para que a lei que disciplina esse regime aduaneiro seja efetivamente aplicada. Se n?o cumprir esse dever, incorre em omiss?o injustific?vel, pass?vel corre??o pelo Poder Judici?rio, que tem a miss?o de impedir a??es ou omiss?es contr?rias a Ordem constitucional
2020-01-01

O presente estudo, partindo da premissa de que o processo, assim, como o próprio direito, sofre intensa influência dos valores sociais e das determinantes históricas, políticas e culturais da sociedade em que se insere, tem por escopo analisar a influência das concepções instrumentalista e publicista, do robustecimento de seu conteúdo ético e das demais premissas metodológicas do processo civil atual, na denominada divisão de trabalho entre juiz e das partes em todo o iter procedimental, e, notadamente, na atividade probatória, de sorte a reconhecer, com fundamento no modelo constitucional do processo civil brasileiro, a existência de autênticos deveres das partes e do juiz em matéria de prova e analisar as consequências jurídicas de sua inobservância.
This study, working on the premise that procedural law, as well as law itself, suffers intense influence of social values and societys historical, political and cultural determinants in which it operates, has the scope of analyzing the influence of the instrumentalist and publicist conceptions, the toughening of its ethical content and other methodological premises of the current civil procedure in the denominated division of labor between judge and parties throughout the procedural path, and notably in the evidentiary activity, so as to recognize, based on the constitutional model of the Brazilian civil procedure, the existence of genuine obligations of the parties and the judge regarding evidentiary matter and analyze the legal consequences of their noncompliance.

Cars are tightly connected with daily duties of enterprisers. The goal of this Theses is to clarify legal, tax and accounting environment, focusing on cars, where enterprisers are working in and its borders that should not be crossed. Theoretical situations, that can anytime happen when using cars in business, are shown on practical examples.

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Agência Nacional do Petróleo, Gás Natural e Biocombustíveis (ANP)
A obtenção de informação sobre as condições da rede dutoviária representa papel primordial na operação dos dutos, não só com o propósito de manter a eficiência operacional, mas também, para a minimização dos riscos associados a possíveis acidentes, tanto decorrentes dos processos naturais quanto de causas antrópicas relacionadas ao uso e cobertura da terra. Neste sentido, o emprego de modelos matemáticos em estudos ambientais gera importantes contribuições científicas ao planejamento ordenado de uma área, uma vez que ajudam a entender o impacto das mudanças no uso e cobertura da terra e a prever alterações futuras nos ecossistemas. A área de estudo compreende porções dos municípios de Duque de Caxias, Belford Roxo e Nova Iguaçu e tem por objetivo realizar experimentos de mudanças da cobertura da terra em médio prazo (10 anos) para a faixa de dutos ORBEL. A modelagem realizada neste trabalho foi desenvolvida no software Dinamica-EGO, utilizando como entrada mapas classificados de cobertura da terra, obtidos através de imagens do satélite Landsat 5/TM, e variáveis espaciais para explicar as mudanças ocorridas na cobertura da terra. Para a calibração do modelo, utilizou-se o método de pesos de evidência, disponível no Dinamica-EGO, primeiramente categorizando-se os mapas de variáveis contínuas e, posteriormente, calculando-se os pesos de evidência. Valores positivos favorecem determinada transição, enquanto valores negativos indicam baixa probabilidade de transição, e valores próximos a zero não exercem efeito. A validação do modelo se deu pelo método de similaridade fuzzy, com decaimento exponencial. Os resultados mostram que, para os dois períodos analisados (1987-1998 e 1998-2010), a taxa de mudança para a transição “vegetação arbórea para outros” é bem maior do que para...
Reliable information about conditions of pipeline network represents a major role in the operation of pipelines, not only in order to maintain operational efficiency, but also to minimize the risks associated with possible accidents such as rupture of the ducts due to landslides or mudslides mass block, causing damage to humans and the environment. The use of mathematical models in environmental studies allows significant scientific contributions to the physical planning of an area, since they help to understand the impact of changes in land use and land cover and predict future trends of changes in ecosystems. The study area includes portions of the municipalities of Duque de Caxias, Nova Iguaçu, and Belford Roxo and aims to carry out experiments in land-cover changes in the medium-term (10 years) within the catchment area of ORBEL pipelines. The modeling performed in this work was developed using the software Dinamica-EGO, using as input classified land cover maps obtained from Landsat 5/TM satellite images as well as spatial variables to explain the observed changes in land cover. For the model calibration, we used the method of weights of evidence that is available at Dinamica-EGO. Initially, the maps of continuous variables were categorized according to discrete ranges, which were then employed for the calculation of the respective positive weights of evidence. Positive values foster certain transitions, while negative values indicate low probability of transition, and values close to zero have no effect on changes. Model validation was executed by means of the fuzzy similarity method using exponential decay. The results show that for the two study periods (1987-1998 and 1998-2010) the rate of change for the transition 'others to woody vegetation' is much higher than for the other transitions observed in the same... (Complete abstract click electronic access below)

Orientador: Paulina Setti Riedel
Banca: Cláudia Maria de Almeida
Banca: Maria Lúcia Marques
Resumo: A obtenção de informação sobre as condições da rede dutoviária representa papel primordial na operação dos dutos, não só com o propósito de manter a eficiência operacional, mas também, para a minimização dos riscos associados a possíveis acidentes, tanto decorrentes dos processos naturais quanto de causas antrópicas relacionadas ao uso e cobertura da terra. Neste sentido, o emprego de modelos matemáticos em estudos ambientais gera importantes contribuições científicas ao planejamento ordenado de uma área, uma vez que ajudam a entender o impacto das mudanças no uso e cobertura da terra e a prever alterações futuras nos ecossistemas. A área de estudo compreende porções dos municípios de Duque de Caxias, Belford Roxo e Nova Iguaçu e tem por objetivo realizar experimentos de mudanças da cobertura da terra em médio prazo (10 anos) para a faixa de dutos ORBEL. A modelagem realizada neste trabalho foi desenvolvida no software Dinamica-EGO, utilizando como entrada mapas classificados de cobertura da terra, obtidos através de imagens do satélite Landsat 5/TM, e variáveis espaciais para explicar as mudanças ocorridas na cobertura da terra. Para a calibração do modelo, utilizou-se o método de pesos de evidência, disponível no Dinamica-EGO, primeiramente categorizando-se os mapas de variáveis contínuas e, posteriormente, calculando-se os pesos de evidência. Valores positivos favorecem determinada transição, enquanto valores negativos indicam baixa probabilidade de transição, e valores próximos a zero não exercem efeito. A validação do modelo se deu pelo método de similaridade fuzzy, com decaimento exponencial. Os resultados mostram que, para os dois períodos analisados (1987-1998 e 1998-2010), a taxa de mudança para a transição "vegetação arbórea para outros" é bem maior do que para... (Resumo completo, clicar acesso eletrônico abaixo)
Abstract: Reliable information about conditions of pipeline network represents a major role in the operation of pipelines, not only in order to maintain operational efficiency, but also to minimize the risks associated with possible accidents such as rupture of the ducts due to landslides or mudslides mass block, causing damage to humans and the environment. The use of mathematical models in environmental studies allows significant scientific contributions to the physical planning of an area, since they help to understand the impact of changes in land use and land cover and predict future trends of changes in ecosystems. The study area includes portions of the municipalities of Duque de Caxias, Nova Iguaçu, and Belford Roxo and aims to carry out experiments in land-cover changes in the medium-term (10 years) within the catchment area of ORBEL pipelines. The modeling performed in this work was developed using the software Dinamica-EGO, using as input classified land cover maps obtained from Landsat 5/TM satellite images as well as spatial variables to explain the observed changes in land cover. For the model calibration, we used the method of weights of evidence that is available at Dinamica-EGO. Initially, the maps of continuous variables were categorized according to discrete ranges, which were then employed for the calculation of the respective positive weights of evidence. Positive values foster certain transitions, while negative values indicate low probability of transition, and values close to zero have no effect on changes. Model validation was executed by means of the fuzzy similarity method using exponential decay. The results show that for the two study periods (1987-1998 and 1998-2010) the rate of change for the transition 'others to woody vegetation' is much higher than for the other transitions observed in the same... (Complete abstract click electronic access below)
Mestre

This master’s thesis describes the using of hollow light guides for inner-space lightning. The project describes the legislation requirements for the inner-space day lightning. The usages of hollow light guides are also discussed. Other goal of the project is to describe computer programs, which are modeling the function of hollow light guides. The practical part of the thesis is describing the process and the results of the measuring, which was done on a model of a family house with hollow light guides.

O presente trabalho tem por objetivo desenvolver um aparato experimental para estudar, em modelo físico de escala reduzida, o comportamento mecânico de um duto enterrado submetido a variações do estado de tensões da massa de solo circundante e a um potencial movimento de massa gravitacional, com avaliação concomitante das deformações desenvolvidas no solo por meio da técnica de correlação de imagens digitais. A alteração do estado de tensão no maciço foi feita por meio da aplicação de incrementos de inclinação ao modelo. Foram realizados ensaios com o duto nas posições transversal e longitudinal no interior da caixa de ensaios, enterrado em areia pura e seca, com razão entre altura de cobertura e diâmetro do duto de 3,55. A compacidade do maciço, controlada por meio da utilização da técnica de chuva de areia, foi avaliada nas situações densa (D = 111,5 %) e fofa (Dr = 58,2%). O comportamento mecânico do duto foi avaliado por meio de instrumentação para medição da deformação específica e deflexão da parede, sendo verificado efeito de flexão lateral no duto disposto na transversal, com maiores deformações observadas na situação de maciço fofo. Para o duto disposto na longitudinal, maiores deformações específicas foram observadas para a seção instrumentada central na situação de maciço denso, contudo verificou-se a necessidade de realização de ensaios adicionais para elucidação dos resultados, em termos da interação solo/tubo ao longo do comprimento do elemento. Para a utilização da técnica de correlação de imagens digitais, as imagens foram adquiridas em um ambiente com iluminação padronizada e resolução de partícula igual a 4. A qualidade da textura da imagem foi garantida por meio da preparação de material com adição de 20% de areia colorida. O refinamento da malha de análise, avaliado por meio da alteração do tamanho dos subsets e espaçamento entre subsets, não exerceu grande influência nos campos de deslocamentos obtidos, porém maiores refinamentos permitiram extrair observações mais detalhadas do campo de deformações. A utilização da técnica permitiu ainda avaliar a evolução dos vetores de deslocamento ao longo das etapas de inclinação e a influência do duto enterrado, na posição transversal, nos deslocamentos das partículas de solo circundante.
The present work aims the development of an experimental apparatus to study the behavior of a buried pipe under different soil stress states and potential landslides in a small-scale physical model. Digital image correlation technique is also used to evaluate soil deformation. A controlled slope increment squeme were responsible for soil stress state changes. The tests were performed with the model pipe buried in pure dry sand with a buried depth ratio of 3.55. A series of four tests involving two pipe configurations inside the test box (transversal and longitudinal) and two relative density (111.5% and 58.2%) was conducted. Soil density was controlled by pluviation method. The model pipe was instrumented in order to evaluate its behavior in terms of linear strain and deflection of the pipe wall. For the transversely disposed pipe, it was observed lateral bending effect and larger strains when buried in loose sand. For the longitudinally diposed pipe, the largest strains occurred in the pipe central cross section and in the tests conducted in dense sand. Nevertheless, additional testing is needed to better clarify the results, in terms of soil/pipe interaction along the pipe length. Daily digital images were acquired under standardized conditions of illumination for the use of digital image correlation technique. The particle/pixel size ratio was set equal to 4. Image texture quality was improved by adding 20% colored sand to the material used in the investigation. The level of refinement of the analysis mesh, evaluated by varying the subset size and the spacing of subsets, did not shown significant effect in the displacement fields. However, finer meshes allowed more detailed observations in the engineering shear strain fields obtained. Additionally, the digital image correlation technique allowed the evaluation of the displacement vectors evolution along the different slope stages considered. Moreover, this technique also captured the effect of the transversely disposed pipe on surrounding soil particles displacements.

This thesis is focused on the comparison and analysis of taxation of real estate, which are located in the Czech Republic and Ireland. In the first and second part of this thesis, the historical development of real estate taxation in the monitored countries is mapped out, followed by a more detailed description of the current legislation on the taxation of real estate in the Czech Republic and Ireland. The third part brings a macroeconomic comparison, where the combined tax quota of both countries is compared, as well as the analysis of the development of the absolute tax collection for taxes related to real estate, both in the Czech Republic and Ireland. In the last part, using the model examples, is quantified and then compared the magnitude of the tax burden on real estate taxation in the monitored countries. First, a comparison of the Czech real estate tax and Irish local tax is compared, and then the real estate tax introduced in the Czech Republic is compared with the stamp duty introduced in Ireland.

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The doctoral thesis we present the Examining Board of the Graduate Program in Tax Law aims at the analysis of the impacts of computerization in the instrumental duty tax, recording tax credit, decadence and prescription and tax proof. Our goal is to study the main impacts caused by the insertion of new technologies that are being required compulsorily by the taxpayer for fulfillment of tax obligations to the Treasury. We aim to demonstrate that all this power implemented through the SPED violates the principle of tax law and that these changes in order to comply with the duty will entail impacts instrumental in setting up the tax legal fact, in terms of decay and prescription tax and means test. Therefore, we adopted the philosophical constructivism, logic semantic, also called analytic hermeneutic that has its own method, it is logical semantic because it studies the object from the language perspective. The language in this case constitutes the reality and without language the object is unknown. Therefore, our study is guided in the changes brought about in the line of duty instrumental with technological advancement, and the computer has influenced the establishment of the tax legal fact, building new legal reality. We analyzed the impacts brought by technological advances in performance of instrumental duty. As any scientific work, the premises will be listed in the first chapter, so that there is full understanding of the language they want to build
Pós-Graduação em Direito Tributário tem por objeto a análise dos impactos da informatização fiscal no dever instrumental, na constituição do crédito tributário, na decadência e prescrição e na prova tributária. Nosso objetivo é estudar os principais impactos causados pela inserção de novas tecnologias que vêm sendo exigidas do contribuinte de forma compulsória para cumprimento dos deveres instrumentais tributários à Fazenda Pública, denominada informatização fiscal. Demonstraremos que todo esse avanço tecnológico implementado através do SPED viola o princípio da legalidade tributária e que essas alterações na forma de cumprimento do dever instrumental acarretarão impactos na constituição do fato jurídico tributário, nos prazos de decadência e prescrição e nos meios de prova tributária. Para isto, procuramos, adotamos a corrente filosófica do constructivismo, lógico-semântico, também chamado de analítico-hermenêutico, que tem um método próprio; é lógico-semântico porque parte da linguagem, estuda o objeto a partir da linguagem, que aqui constitui a realidade e sem a qual não conhecemos o objeto. Portanto, nosso estudo se pauta nas mudanças trazidas no cumprimento do dever instrumental com o avanço tecnológico, e como a informática tem influenciado na constituição do fato jurídico tributário, construindo novas realidades jurídicas. Como todo trabalho científico, as premissas serão listadas logo no primeiro capítulo, para que haja completa compreensão da linguagem que se quer construir

This masters thesis focuses on real estate taxation in the Czech Republic and Great Britain. The theoretical part of this thesis presents the tax system in both countries as well as basic information about property taxes and the system of taxation of property. The practical part of this thesis consists mainly of model examples of taxation of real estate intended for housing and real estate with commercial use. Part of this work is also aimed at comparing the tax burden. The comparison of taxes on property in both countries is made by comparing taxes on property with GDP and with total taxation. The final part of this thesis compares the tax burden in both countries by using the results from the model examples.

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Petr?leo Brasileiro SA - PETROBRAS
The modern technology of materials and structural integrity of pipelines requests the use of inspection tools named inspection pigs to detect, localize and measure the length, width and depth dimensions of the thickness losses of walls of buried and underwater pipelines in service. These tools run them internally, performing and recording measurements, with performance that varies according to the pig s technology. It has been developed recently an instrumented pig technology, called feller pig. This work aims to indicate factors that influence the feller pig technology performance in the detection and in the accuracy of measurement of the length, width and depth dimensions of the thickness losses on the internal surface of an oil pipeline wall under normal conditions of oil pipe inspection with pig. In this work, is made a collection of factors and an analyses of the technology based on the available literature, as well as an experiment to observe the technology and the factors operating. In the experiment, a feeler pig is used in a pipeline built in carbon steel and in operation that flows petroleum, in witch are observed areas with internal thickness losses occurred naturally. Some of these areas and their dimensions taken by automated ultra-sound scanner are compared with the ones indicated by the feller pig. Based on the data collection, on the analysis and on the experiment, the influence of factors object of this research is discussed. It is concluded that, among these, there are factors related to pipe fabrication tolerances, to wear of pig components, to internal adhesive wear of pipeline, to other pipeline damages and to technology characteristics. Finally, actions are suggested to know better, improve and define the applicability of this technology
A moderna tecnologia de materiais e de integridade estrutural de dutos pressup?e o uso de ferramentas de inspe??o denominadas pigs de inspe??o para detectar, localizar e medir comprimento, largura e profundidade das perdas de espessura de parede de dutos em servi?o enterrados ou submersos. Essas ferramentas os percorrem internamente, realizando e registrando medi??es, com desempenho que varia de acordo com a tecnologia do pig. Recentemente foi desenvolvida uma tecnologia de pig de inspe??o, chamada de pig de perfilagem. O objetivo desta pesquisa ? indicar fatores que influenciam o desempenho da tecnologia de pig de perfilagem na detec??o e na exatid?o de medi??o de comprimento, largura e profundidade de perdas de espessura na superf?cie interna da parede de um oleoduto, em condi??es normais de inspe??o de oleodutos com pig. Neste trabalho, faz-se um levantamento de tais fatores e uma an?lise desta tecnologia, baseados na literatura dispon?vel, bem como um experimento para observar a tecnologia e fatores operando. No experimento, utiliza-se um pig de perfilagem em um duto constru?do em a?o carbono e em opera??o escoando petr?leo, no qual se constata ?reas com perdas de espessura internas ocorridas naturalmente. Algumas destas ?reas e suas dimens?es, medidas por varredura de ultra-som automatizado, s?o comparadas com as indicadas pelo pig de perfilagem. Com base no levantamento, na an?lise e no experimento, discute-se a influ?ncia de fatores objetos desta pesquisa. Conclui-se que, entre estes, ocorrem fatores relacionados ? toler?ncia de fabrica??o dos tubos, ao desgaste de componentes do pig, ao desgaste adesivo interno ao duto, a outros danos no duto e a caracter?sticas da tecnologia. Por fim, s?o sugeridas a??es para conhecer melhor, aprimorar e delimitar a aplicabilidade desta tecnologia

Smoking and tobacco industry is one of the most regulated area in majority of world's countries. It's because of government's effort to reduce the smoking prevalence and to protect the public health. But each individual is responsible for his own health, not the state. One of the most frequent measure taken in the fight against smoking is Tobacco advertising ban. However proportion of smokers in population hasn't decreased when the law came into force in Czech republic. It emerges from a variety of surveys that there's not a signifiicant relation between an advertising and consumption of tobacco products. Another measure is the health warnings on tobacco products, which doesn't influence the quantity of smokers at all. Entire smoking ban in privately owned public places harms the proprietary rights. An increasing of excise duty leads to increase in price of cigarettes and thus motivates consumers to go over to cheap cigarettes or smoking tobacco. At the same time the black market grows. The only impact of regulation is relative decrease of tax revenues as well as products' quality, and the rise in the criminality connected with the tax evasion and the cigarettes' black market.

Em que pese o papel fundamental da tributação no âmbito de um Estado Democrático de Direito (Estado Fiscal), no qual o dever de pagar tributos é considerado um dever fundamental, persistem na doutrina e jurisprudência nacionais posicionamentos que associam aos tributos um caráter odioso. Essa repulsa aos tributos decorre de uma ideologia ultraliberal que não se justifica à luz do sistema de direitos e garantias desenhado em nossa Constituição. Essa disseminada postura ideológica influencia de forma equivocada a interpretação e a aplicação de inúmeros institutos e normas tributárias, como ocorre em relação às sanções administrativas não pecuniárias (restritivas de direitos) utilizadas para punir o inadimplemento de uma obrigação tributária principal, denominadas de sanções políticas, morais ou indiretas. A presente dissertação busca analisar de forma crítica como a doutrina nacional e a jurisprudência histórica e atual dos nossos tribunais superiores vêm se posicionando acerca da constitucionalidade dessas sanções, de modo a apontar a inconsistência teórica do entendimento ainda prevalecente, seja à luz da teoria da sanção, seja à luz do neoconstitucionalismo, demonstrando ser juridicamente injustificável considerar inconstitucional de plano uma sanção tributária pelo só fato de ser não pecuniária, já que esse juízo demanda uma análise específica da proporcionalidade em cada caso, atentando-se para os princípios e circunstâncias envolvidos. Além de importantes julgados sobre o tema e posições de renomados autores, são analisadas separadamente as ADIs n. 5.135 e 5.161, que tratam, respectivamente, das polêmicas questões do protesto das Certidões da Dívida Ativa e da vedação da distribuição de lucros e bonificações em empresas com débito em aberto junto à União Federal.

This diploma thesis deals with design and realization of a module for a digital signal procesor, for handheld RFID reader working in UHF band. It utilises a special chip EM4298 for RFID signals processing. Module is controlled by the microcontroller ATmega32L, which communicates with the PC through USB bus. Settings in EM4298 is made by a service program which processes received identifying data obtained from tags. Source codes for microcontroller are created in AVR Studio 4.13 program. Source codes for microcontroller are created in C++ Builder 6.0 program. Further thing is Desing and realization of analog interface and a UHF transceiver for wireless communication with tags. A Webench program was used for the analog interface design, which is freely available on the internet. For verification of parameters of the analog interface it was used PSpice 10.0 program. The UHF transceiver is build-up with a MAX2903 chip (transmitter) and AD8347 (receiver) and transmitting and receiving antennae.

碩士
國立屏東科技大學
工業管理系所
103
Each task of military needs to be carried out 24 hours a day, not only requires sufficient workforce but a lot operation rules should be followed. It is not just arranging a single work for a period. In reality, military crews have to deal with multiple tasks even on holiday so that they should be scheduled appropriately. In this study, we construct an integer programming model to solve the multiple shifts scheduling problem and maximize the total satisfaction for crews. Through by the setting of each weight for works and dayoff, the optimal shifts scheduling result can be obtained. According the testing case, this model could finish the roster more efficiency and overcome the drawbacks of shifts scheduling by hand.

碩士
元智大學
社會暨政策科學學系
100
This study aims to investigate the impact of personal value and the policy of ‘8 working hours a day’ on teachers’ opinions toward working after duty time; organization climate as a regulator was also observed. Questionnaire investigation was applied to elementary school teachers in Taiwan. 1127 questionnaire were sent out, and 1042 of them were effectively retrieved with a retrieval rate of 92.46%. The questionnaire consists of Rokeach Value Survey (RVS), Organizational Climate Description Questionnaire for elementary schools (OCDQ-RE), and one seft-developed scale of opinion toward working after duty time. Descriptive Statistics Analysis, Reliability Analysis, Independent-Sample T-test and Paired-Samples T-test, One-Way ANOVA, Correlation Analysis and Linear Regression were used as major statistical techniques. The main findings are as follows: 1. Elementary school teachers value ‘terminal value’ more than instrumental value. The five values the subjects value the most are ‘Health’, ‘Family security’, ‘Inner harmony’, ‘Pleasure’ and ‘Responsibility’. ‘Responsibility’ is the only one ‘instrumental value’. 2. In terms of organization climate, ‘open climate’ and ‘engaged climate’ are found most in elementary schools in Taiwan. 3. Personal values do affect teachers’ opinions toward working after duty time. It was found that terminal value weakens teachers’ willing to work after duty time, while instrumental value poses positive effects. 4.Organization climate works as a regulator between personal value and teachers’ opinions toward working after duty time. Higher score in organization climate leads to more positive opinions. 5.Teachers’ willing to work after duty time would be weakened if the policy of ‘8 working hours a day’ were passed.

Thesis on the topic the Comparison of the Excise Taxes in the Czech Republic and Slovak Republic Tax Systém is divided into two parts. Theoretical part discusses the legislative regulation of excise duty on alcohol in these same countries. But it also outlined the EU legislation, from which the national legal standards are based. In the practical part is an analysis of excise duties, focusing on the impact on the economy and the state budget. The thesis is concluded with proposals for legislative action.

Após os escândalos financeiros que marcaram as últimas décadas e a consequente fragilização dos mercados em razão da apreensão dos investidores, notámos o surgimento de um movimento global direcionado à adoção das melhores práticas do corporate governance com o objetivo de reintegrar a confiança refreada. Neste cenário, o dever de cuidado assumiu marcado relevo, especialmente no que concerne à obrigação de vigilância, cuja satisfação passou a exigir uma postura mais ativa por parte dos administradores em sua generalidade. Diante da crescente complexidade estrutural das sociedades, observámos a fundamental densificação das atividades de controlo e de gestão de risco e a sua simbiótica relação com a manutenção de um adequado fluxo de informação. Hoje, mais do que nunca, não há que se falar em uma administração diligente sem a existência de mecanismos que garantam a fiabilidade, completude e tempestividade das informações e que retratem, holisticamente, a situação da empresa. É aí que reside a importância de uma abordagem integrada entre governo, gestão de risco e compliance capaz de tornar a obtenção de informação um processo mais coeso e célere, aumentando-se a eficiência e a velocidade das respostas, além de tornar mais sólido o reasonable decision-making process.
After the financial scandals that marked the last decades and the consequent weakening of the markets due to the investors’ apprehension, we noticed the emergence of a global movement towards the adoption of the best practices of corporate governance with the aim of reintegrating the suppressed confidence. In this scenario, the duty of care assumed a prominent relevance, especially in regards to the monitoring obligation, whose satisfaction began to demand a more active attitude from directors in general. Given the increasing structural complexity of companies, we observed the fundamental densification of activities and risk management control and its symbiotic relationship with the maintenance of a proper information flow. Today, more than ever, there is no way to mention a diligent administration without the existence of mechanisms that ensure the reliability, completeness and timeliness of the information that portray, holistically, the company's situation. Therein lies the importance of an integrated approach between governance, risk management and compliance that makes the obtainment of information a more cohesive and rapid process, thus increasing the responses’ efficiency and speed, besides supporting more firmly the reasonable decision-making process.

This thesis is about the property tax in the municipal authorities. A lot of states in OECD has revenues divided into tax revenues, financial transfers and borrowing. The property tax is the one of the tax revenues. The realty tax, death duty, gift tax, real estate-transfer tax and vehicle excise duty are the property taxes in Czech Republic. The realty tax is the most important tax of all property taxes. This tax creates the biggest part of property taxes in all states of OECD. In some states, for example in Czech Republic, Ireland or Netherlands, the realty{\crq}s tax share in property taxes is 100%. But the part of property taxes in whole tax revenue is very small. The property tax is very important incomes for territorial budget in the Czech Republic. It is once tax revenue, which floats to the territorial budget.

Dissertation submitted in partial compliance with the requirements for the Master’s Degree in Technology: Chiropractic, Durban University of Technology, 2012.
Background: The Durban University of Technology (DUT) chiropractic teaching clinic (CTC) represents a training facility for future chiropractors as well as providing a healthcare service to the local population. It is important to measure the demographic characteristics and presenting complaints of patients attending the DUT CTC as this information prepares the student interns for private practice. It also provides an insight into the popularity of chiropractic in the community. Objectives: This study sought to measure certain demographic variables and presenting conditions of patients attending DUT CTC and to assess whether these have changed over time. Method: A retrospective, cross-sectional descriptive study was performed by drawing patient files of new patients presenting to the DUT CTC for the months of February through April, during 2000, 2006 and 2011 (data from a 1994 study was included for analysis). The files had the following information regarding the patient collected: age, gender, ethnicity, occupation, medical aid, main presenting complaint, as well the duration of the most recent complaint. The data was analysed for trends using statistical software (SPSS v19). Results: Data from 1 311 patient files were analyzed. The number of patients attending the DUT CTC had reduced significantly since 2000. The mean age ranged from 37.0 – 39.7yrs across the samples with a trend of increasing age occurring between 1994 and 2006. Ages ranged from 2 weeks – 89yrs, with 20 – 29yrs being the most common group. Females formed 50.5 – 51.2% of the samples with no significant change over time. White (46.3 – 64.2%) and Indian patients (27.2 – 40.9%) formed the majority, with Black patients showing a trend of increasing representation (from 6.4% in 2000 to 15.8% in 2011). The most common occupations were student (19.7 – 26.8%) and clerical (17 – 23%), with a trend noted between 1994 and 2006 of a decreasing student proportion. This trend reversed from 2006 – 2011. Medical aid subscription among patients reduced significantly (p<0.05) from 56.2% in 1994 to 41.6% in 2011. The main presenting complaints were spinal (68.2 – 84.1%), with low back (30.7 – 40.7%) and neck/head (27.8 – 33.8%) being the most common. Most main complaints were of a chronic nature (45.8 – 61.7%), though a trend of reducing chronicity was noted between 1994 and 2006. A trend of increasing sub-acute complaints was seen between 1994 and 2011. Conclusions: The patients attending DUT CTC are similar to most international CTC’s in terms of patients’ age, gender, occupation, and main presenting complaint. Compared to existing data on South African private practice, the patients at DUT CTC are generally younger, less likely to be female, less likely to be White, more likely to be Indian or Black, less likely to have medical aid, more likely to present with low back pain as appose to neck/head pain, and more likely to present in the acute/sub-acute phase. Between 1994 and 2006, the trend shows that patients at DUT CTC were older, less likely to be White, less likely to be students, less likely to have medical aid, and less likely to present in the chronic phase.

Tobacco as subject of excise tax Abstract The subject of my work is the excise duty on tobacco products and tobacco in all its forms. Tobacco is a very specific product in terms of taxation in comparison with other products taxed by excise duty. Whether it is the issue of labeling tobacco products, filing tax returns, or the method of packaging and price regulation, in all these areas, the administration of excise duty on tobacco products is a completely separate piece of legislation, which differs significantly from the administration of other excise duties. All these institutes are analyzed in detail, including consideration of the relevant case law of administrative courts. Complementary to tax regulation of tobacco products is the excise duty on raw tobacco, which is a new type of excise duty (which is not harmonized by European Union law). A novelty in the field of excise duties across the European Union but also globally is the tax on heated tobacco products, which has been enshrined in all legal systems in recent years. The aim of my work is a thorough analysis of all the above areas. Also due to the reason that in the Czech Republic, the excise duty on tobacco products and tobacco has not yet been the subject of one comprehensive publication. In the area of tobacco product legislation, I will...

Dissertação de Mestrado em Direito apresentada à Faculdade de Direito
Com maior frequência do que haveria de se supor, a Justiça Constitucional, apesar de não passar pelo escrutínio da urna, exerce influências determinantes sob o poder de revisar (emendar) a Constituição, ao fornecer uma base interpretativa jurisprudencial, que servirá para induzir e orientar uma decisão política a ser tomada pelo constituinte derivado. Temática que se objetivou evidenciar a partir do estudo de casos selecionados e suas problemáticas, pois as decisões judiciais, ainda que o tema em causa porte conteúdo político, não são decisões políticas, a nenhum juiz compete fazer as escolhas do legislador, vez que, como se costuma defender, as interpretações do tribunal ou corte constitucional são “razões sem voto”, notadamente nas ordens analisadas. De outra parte, nem sempre o garante judicial da Constituição sairá bem-sucedido no fornecimento de recursos para que os atores políticos trabalharem pela democracia. As tensões institucionais sobre quem afinal tem a “palavra final” acerca do conteúdo da Lei Máxima, ou legitimidade para administrar esse poder no Estado Constitucional, são um dado universal, embora a função de supremo intérprete por ela mesma, não se converta num ‘trono a conquistar’, antes de glórias e privilégios da coroa, implica em responsabilidades reais, não existem ‘monarcas’ nas repúblicas. Esta dissertação se propôs a desenvolver uma análise jurídico-constitucional de perspectiva luso-brasileira, combinada com pesquisa bibliográfica e jurisprudencial, cuja compreensão de como as interações acontecem, e precisam acontecer, no campo do controlo da constitucionalidade concentrado, levou-nos a conclusão de que a “última palavra”, quando cabe ao guardião da Constituição, afirma-se no sistema como poder-dever e não um poder-direito, é o que designamos de o “dever fundamental de guardá-la íntegra”, de resistir, na administração da guarda confiada, as tentações de não dialogar com as interpretações do legislador, que são as “razões com voto”.
The Constitutional Justice, although not subject to ballot scrutiny, more often than not exerts decisive influences under the power to revise or amend the Constitution by providing a jurisprudential interpretative basis, which will serve to induce and guide a political decision to be made by the constituent party. Thematic which aimed to highlight the study of selected cases and their problems, even though the subject matter carries political content, judicial decisions are not political decisions; no judge is responsible for making the choices of the legislator. As often argued, the interpretations of the court or constitutional court are “non-voting reasons”; notably in the orders analyzed. On the other hand, the judicial guarantor of the Constitution will not always succeed in providing resources for political actors to work for democracy. Institutional tensions over whom ultimately has the “final word” about the content of the Maximum Law, or legitimacy to administer that power in the Constitutional State is a universal fact. Nevertheless, the function of supreme interpreter by itself does not become a ‘throne to conquer’, before crown glory and privilege, it implies real responsibilities because there are no ‘monarchs’ in the republics. This dissertation proposed to develop a legal-constitutional analysis by a Portuguese-Brazilian perspective, combined with bibliographical and jurisprudential research. The understanding of how interactions happen and need to happen in the field of concentrated constitutionality control, led us to conclude that the “last word”, when it is up to the guardian of the Constitution, asserts itself in the system as power-duty and not as right-power. Moreover, it is what we call the “fundamental duty to keep it intact”, to resist, in the administration of the trusty guard, the temptations not to argue with the interpretations of the legislator which are the “reasons with vote”.

The issues of assurance of sources for national budgets are eternal topics which are apparently current in any phase of the economic cycle, and it holds still more for the period of recession. In response to the outbreak of a financial crisis it is always possible to see the needs of finding new sources of financing of government expenses. Even though taxation of wine is rather a marginal topic in this regard, it is necessary to ask why this is so and whether it is not just this area that hides a large potential. Taxation of wine, however, plays an important role not only as a source of incomes for the state budget, but also as a tool of regulation of consumption of this commodity, which is negatively perceived from the viewpoint of human health. The imposition of taxation of wine does not influence consumers' behaviour only, but it has also impacts on plant production in this sector. At the same time, the entire issue acquires an absolutely different dimension through the fact that the area of taxation of wine belongs among the fields which are subject to harmonisation on the part of the European Union. At the time of globalisation and continually intensifying European integration it is important to be able to gain maximum yields from these aspects of the economy. In connection with harmonisation...

Dissertação de mestrado em Direito Tributário
A dissertação que aqui se apresenta surge num contexto de necessidade de responder a questões que se levantam diariamente quando o particular se depara com comportamentos omissivos da Administração Tributária, com uma falta de resposta por parte da Administração Tributária, face a pedidos apresentados pelos mesmos para obter a concretização efetiva de um direito ou interesse legítimo seu em matéria tributária. Também nas situações em que não há necessidade de interpelação da Administração Tributária para a concretização de um direito ou interesse legítimo, mas esta não age deixando em falta a prática de certo ato devido. Neste sentido, o objeto do estudo centra-se em torno do dever legal de decisão que compete à Administração Tributária, dos efeitos legais que o sistema jurídico tributário propõe quando não é observado e, especificamente, a análise do meio processual de intimação para um comportamento como um modo de reação pelo particular às omissões da Administração Tributária. Num primeiro momento, pretende-se enunciar os princípios subjacentes à atividade administrativa, evidenciando as consequências relacionadas às omissões da Administração Tributária, no seu dever legal de decidir a pretensão formulada pelo particular. Posteriormente, procura-se expor como é tratada, no nosso ordenamento jurídico tributário, a figura de omissão, o conceito de ato tácito como consequência do silêncio administrativo e, por fim, a manutenção do dever legal de decidir, mesmo após o decurso do prazo legal. Já num segundo momento, faremos uma análise da natureza jurídica do meio processual de intimação para um comportamento, da escolha deste meio processual como o mais adequado à pretensão do particular, bem como dos requisitos legais e pressupostos processuais para a sua correta utilização. Sem olvidar, faremos também referência à sua característica de subsidiariedade em relação aos meios processuais, designadamente da intimação para a consulta de documentos e passagem de certidões, da execução de julgados e da ação administrativa.
The dissertation presented here arises in a context of need to address questions that arises daily when a private individual encounters omissive behavior, with a lack of response from the Tax Administration, to requests submitted by them to obtain effective protection of a right or legitimate interest in tax matters. In this sense, the object of study focuses on the legal duty of decision that is incumbent on the Tax Administration, the legal sanctions that the tax legal system proposes when the same its not observed, and, specifically, the analysis of the procedural means of subpoena for a behavior, as a mode of reaction by the particular to the omissions of the Tax Administration. Initially, the intention is to state the principles underlying the administrative activity, highlighting the consequences related to the omissions of the Tax Administration, in its legal duty to decide on the claim formulated by the private individual. Subsequently, the intention is to explain how the figure of omission is treated in our tax legal system, the concept of a tacit act as a consequence of administrative silence and, finally, the maintenance of the legal duty to decide, even after the elapsed of the legal. As a second moment, we will analyze the legal nature of the procedural means of subpoena for a conduct, the choice of this procedural means as the most appropriate to the private party's claim, as well as the legal requirements and procedural assumptions for its proper use. In addition, we will also refer to its characteristic of subsidiarity in relation to procedural means, namely the subpoena for consulting documents and issuing certificates, the execution of judgments and administrative action.

This thesis deals with the consumption taxes changes in the Member States of EU in relation with the harmonization process. Its goal is to find out via chosen indicators, whether the influence of the harmonization processes in an area of value added taxes and excise duty, brings Member States of EU closer in an area of consumption taxation. As the main method of data processing is used the cluster analysis for which three indicators of tax burden are selected. Via analysis the cluster processes are used in selected years 2000 and 2017. All Member States are included with the exception of Croatia and that is because absence of the data. The data that are used in the cluster analysis are extracted from the Eurostat and from the database of European Commission. The states are divided according to the similarity of taxation into particular clusters. The results are presented in a form of graphical outputs the so called dendrograms. The conclusion is comparison of researched years according to the harmonization process. According to the cluster analysis results gained via selected consumption tax indicators, there is no converge occurring in 2000 to 2017 between original EU-15 states and the new Member States which have joined EU in 2004 or later.

This thesis is concerned with a comparison of excise duty on tobacco products in the Czech Republic and the member countries of the European Union. Its aim is to find groups of countries with similar indicators, to explore the similarities between these countries and to try to identify the possible effects that may cause differences. The thesis is divided into two parts. The theoretical part is focused on the characteristics of excise duties and primarily on excise duty on tobacco products. It deals with European Commission directives and minimum excise rates. The practical part deals with selected indicators related to excise duty on tobacco products. These indicators are excise duty on tobacco products as percentage of GDP and percentage of total taxation, specific excise per 1 000 cigarettes as percentage of WAP and excise yield in EUR per 1 000 cigarettes of the WAP. The last indicator is cigarettes consumption per capita, which is not included in the analysis. Data is processed by cluster analysis for the years 2003 and 2014 in computer software STATISTICA 12. The task of cluster analysis is to find groups of countries which are similar. The results of cluster analysis are described in the next chapters. The differences of the individual clusters and the possible influences that these differences may have caused are also described in the last chapters.

Dissertação de Mestrado em Direito apresentada à Faculdade de Direito
O desenvolvimento do trabalho será norteado pela doutrina processual e civil portuguesa, não deixando de reconhecer a relevância das concepções de direito comparado em matéria da filiação. Não menos importante, revela-se a abordagem jurisprudencial dominante, através de um percurso investigativo entre os principais tribunais do país e os critérios de julgamento utilizados nas ações de filiação, como forma de alcançar uma perspectiva teórica-prática ao trabalho. A pesquisa estabelece limites na seara da paternidade, não propriamente por influência da máxima do mater semper certa est, mas por crer que o campo exploratório será mais vasto e que as conclusões obtidas poderão ter mais valia prática através da restrição temática. Para além de fundamentar a concretização de um direito ao conhecimento das origens genéticas no direito português, objetiva-se apresentar aspectos da ação de investigação de paternidade, como causa de pedir, legitimidade e a polêmica em torno da caducidade. Em tom conclusivo, aborda-se o instituto da prova e os impactos provocados pela recusa do pretenso pai em se submeter ao exame de ADN, além da possibilidade de utilização de prova ilícita ou meios coercivos para a realização do teste, sempre sob o prisma dos princípios pertinentes, nomeadamente, o da boa-fé e da cooperação.O desenvolvimento do trabalho será norteado pela doutrina processual e civil portuguesa, não deixando de reconhecer a relevância das concepções de direito comparado em matéria da filiação. Não menos importante, revela-se a abordagem jurisprudencial dominante, através de um percurso investigativo entre os principais tribunais do país e os critérios de julgamento utilizados nas ações de filiação, como forma de alcançar uma perspectiva teórica-prática ao trabalho. A pesquisa estabelece limites na seara da paternidade, não propriamente por influência da máxima do mater semper certa est, mas por crer que o campo exploratório será mais vasto e que as conclusões obtidas poderão ter mais valia prática através da restrição temática. Para além de fundamentar a concretização de um direito ao conhecimento das origens genéticas no direito português, objetiva-se apresentar aspectos da ação de investigação de paternidade, como causa de pedir, legitimidade e a polêmica em torno da caducidade. Em tom conclusivo, aborda-se o instituto da prova e os impactos provocados pela recusa do pretenso pai em se submeter ao exame de ADN, além da possibilidade de utilização de prova ilícita ou meios coercivos para a realização do teste, sempre sob o prisma dos princípios pertinentes, nomeadamente, o da boa-fé e da cooperação.
The work development will be guided by the process and civil portuguese doctrine, while recognizing the relevance of comparative law conceptions in relation to the filiation. No less important is the dominant jurisprudential approach, through an investigative course between the main country courts and the criteria of judgment used in the paternity action, as a way to achieve a theoretical-practical perspective to work. Research establishes limits in the paternity area, not properly influenced by the maxim of the mater semper certa est, but because we believe that the exploratory field will be broader and that the conclusions obtained may have practical value through the thematic restriction. In addition to substantiating the realization of a right to knowledge of genetic origins in portuguese law, the objective is to present aspects of the paternity action, as a cause of action, legitimacy and the controversy forfeiture of right. In a conclusive way, the research addresses the institute of evidence and the impacts caused by the alleged father’s refuse to undergo DNA testing, besides the possibility of using illegal evidence or coercive means to perform the test, always under the prism of relevant principles, in particular, the good faith and collaboration duty collaboration.The work development will be guided by the process and civil portuguese doctrine, while recognizing the relevance of comparative law conceptions in relation to the filiation. No less important is the dominant jurisprudential approach, through an investigative course between the main country courts and the criteria of judgment used in the paternity action, as a way to achieve a theoretical-practical perspective to work. Research establishes limits in the paternity area, not properly influenced by the maxim of the mater semper certa est, but because we believe that the exploratory field will be broader and that the conclusions obtained may have practical value through the thematic restriction. In addition to substantiating the realization of a right to knowledge of genetic origins in portuguese law, the objective is to present aspects of the paternity action, as a cause of action, legitimacy and the controversy forfeiture of right. In a conclusive way, the research addresses the institute of evidence and the impacts caused by the alleged father’s refuse to undergo DNA testing, besides the possibility of using illegal evidence or coercive means to perform the test, always under the prism of relevant principles, in particular, the good faith and collaboration duty collaboration.

Diplomová práce se zabývá spolupracující osobou z hlediska daně z příjmů, sociálního a zdravotního pojištění. Teoretické poznatky jsou analyzovány na příkladech z praxe, na závěr jsou shrnuty výhody i nevýhody využití institutu spolupráce osob podle § 13 zákona o dani z příjmů. Příloha v MS Excel obsahuje interaktivní tabulky usnadňující výpočet podílu na příjmech a výdajích spolupracující osoby, výpočet daně z příjmů, sociálního a zdravotního pojištění. Algoritmy pro výpočty jsou stanoveny podle zákonů platných pro zdaňovací období 2010 a 2011.

Desde a modernidade, com o contributo de autores como Locke e Rosseau, a conceção de criança anteriormente aceite, que a entendia como um adulto inacabado, incompleto, foi paulatinamente sendo alterada. A partir de contributos filosóficos e científicos, a sociedade passou a encará-la como um ser com características e especificidades próprias, nomeadamente detentora de uma fragilidade que torna imperativa a sua proteção legal adicional. Para essa reconstrução social da criança foi fulcral a Convenção dos Direitos das Crianças, datada de 1989, que lhe atribuiu o estatuto de sujeito de direitos, e que a define, nos termos do seu art. 1º, como “todo o ser humano menor de 18 anos, salvo se, nos termos da lei que lhe for aplicável, atingir a maioridade mais cedo”. A partir de então, o desafio foi conciliar a nova visão da criança com o exercício das responsabilidades parentais que, embora já não tenham a conotação da anterior designação (poder paternal), contêm ainda resquícios enraizados na nossa comunidade progenitores em relação aos filhos. Propomo-nos a indagar se os castigos corporais são ainda admissíveis no âmbito desse poder-dever, ou não, na medida em que a linha que os separa de uma possível colisão com os direitos das crianças, hoje já reconhecidos, é muito ténue. Ademais, caso se verifique a violação destes direitos, tentaremos aferir de que forma poderá o Estado intervir.
Since modernity, with the contribution of authors such as Locke and Rosseau, the previously aceepted conception of the child, who was understood as an unfinished, incomplete adult, has been gradually changing. From philosophical and scientific contributions, society came to regard children as a human being with its own characteristics and specificities, namely endowed with a fragility that makes their additional legal protection imperative. For this social reconstruction of the child was crucial the Convention on the Rights of the Children, dated from 1989, which gave them the status of subject of rights, and which defines it, under the terms of its art. 1º, as “every human being below the age of eighteen years unless under the law applicable to the child, majority is attained earlier. From then on, the challenge is to reconcile the new vision of the child with the exercise of parental responsibilities, which although no longer have the connotation of the previous designation (parental power), we still find remnants rooted in our community of what it once mirrored, particularly regarding the content of the educational duty-power of the parents regarding to their children. We propose to consider whether corporal punishment is still permissible under this power-duty, or not, as the line that separates it from a possible collision with the rights of children, already recognized, is very thin. In addition, if we came to the conclusion that is occuring the violation of those rights, we will try to asses how the state may intervene.

The Comparison of the Tax Systems in the Czech Republic and Greece (the Hellenic Republic) Abstract This thesis is primarily trying to compare tax systems between Greece and the Czech Republic as two small and open economies with cca the same level of population that are members of the EU and the most significant international organizations at the same time. Just the membership in the EU very strongly influences the national form of taxes and their structure, too. Its secondary goal concerns the author's opinion of substantial legal enactment of taxes of both states. First it defines, with certain terminology problems across three languages, the term of tax as an obligatory payment, in legal forms strictly stated as a tax, and explains its several theoretical aspects in term of demanded features and structural elements and then it specifies the term of tax system (framework) and focuses on it and a variety of effects on its formation. Probably the only non-legal part including the appendix 2 relates to an economic confrontation of the Czech and Greek tax system. In the practical part it gradually describes a comparison of tax law sources, constitutional fundamentals of taxes, their fiscal assignment and a tax international dimension of both countries, too. A very short historical context i salso mentioned...

Dissertação de Mestrado em Direito apresentada à Faculdade de Direito
Muito se discute, na doutrina e jurisprudência, questões relativas à cessação do contrato de franquia e suas consequências no ordenamento jurídico interno e comunitário. Entretanto, poucos ordenamentos jurídicos consagram normas referentes à fase pré-contratual e a formação dos contratos de franquia. No presente trabalho pretende-se demonstrar que a maioria dos problemas na fase de execução ou na fase pós-contratual estão conexos a vícios que se iniciam na fase pré-contratual. Busca-se evidenciar que a observância de alguns princípios e a iniciativa das partes pela manutenção do equilíbrio contratual, nessa fase, poderá influir diretamente no bom funcionamento da relação negocial subsequente. Por conseguinte, pretende-se analisar alguns ordenamentos jurídicos avançados no que diz respeito à consagração de deveres pré-contratuais no franchising, especialmente do dever de informação preliminar, em uma análise comparada entre o sistema Português, Espanhol, Brasileiro, Francês e Italiano. Adicionalmente, será ressaltado o tratamento adotado pela Lei Modelo UNIDROIT, de 2002. Para tanto, serão observados institutos e princípios que norteiam a fase preliminar, com ênfase ao dever de boa-fé, transparência, lealdade e informação, de forma a verificar como poderão servir para garantir uma fase preliminar diligente. Desse modo, pretende-se ressaltar a imprescindibilidade do dever de informação para a contratação válida, uma vez que traduz importante instrumento para compensação de eventual desequilíbrio econômico ou jurídico da parte considerada mais vulnerável.
There is a lot of doctrinal and jurisprudential discussion about matters related to the cease of the franchise agreement, and its consequences in the internal and communitarian legal orders. However, few legal orders establish rules concerning the pre-contractual phase and the franchise contract’s formation. In this dissertation, we intent to demonstrate that most of the problems in the execution phase or in the post-contractual phase are connected to defects that begin in the pre-contractual phase. It aims to evidence that the observance of a few principles and the initiative of both parties towards the maintenance of the contractual balance can, in this phase, influence directly in the proper functioning of the subsequent business relation. Therefore, the intent is to analyze a few advanced legal orders regarding the pre-contractual obligations’ establishment in franchising, specially the preliminary information duty, in a compared analysis between the Portuguese, Spanish, Brazilian, French and Italian’ systems. Additionally, the treatment adopted by the Disclosure Law UNIDROIT will be highlighted. To that end, there will be the observation of the preliminary’s phase guiding institutes and principles, emphasizing the obligations of good faith, transparency, loyalty and information, to verify how they can serve as guarantee to a diligent preliminary phase. This way, we intent to highlight the indispensability of the information’s duty for a valid contracting once it translates as an important instrument to compensate for an eventual legal or economical unbalance to the party considered to be most vulnerable.

Numa era em que o número e a dimensão dos grupos económicos, especialmente os grupos multinacionais, tem vindo a aumentar consideravelmente e em que, por efeito da globalização e da criação de um mercado único, as atividades comerciais se desenvolvem em grande parte além-fronteiras, é cada vez mais frequente a prática de procedimentos de planeamento à escala internacional que permitam às empresas minimizar o imposto a pagar. Uma das estratégias adotadas pelos sujeitos passivos com o referido objetivo é o recurso aos preços de transferência. Abordamos, numa primeira fase, o pagamento de impostos enquanto dever, ao qual, posteriormente, contrapomos um eventual direito ao planeamento fiscal. Neste âmbito, estudamos os preços de transferência enquanto mecanismo de planificação e identificamos as implicações na receita tributária que desta prática decorrem. A partir desta constatação, avaliamos o alcance e a eficácia das iniciativas dos Estados e das organizações internacionais para o combate à deslocalização de lucros e à erosão das bases tributáveis e avaliamos o status quo do regime português no que respeita à matéria em análise.
In an era in which the number and size of economic groups, particularly multinational enterprises, has increased considerably and, because of globalization and the creation of a single market, commercial activities are developed across borders, it is becoming increasingly common for companies to undertake planning manoeuvres on an international scale to reduce taxes. One of the strategies adopted by the taxpayers with the referred aim is the use of transfer pricing. In the first stage, we approached the payment of taxes as a duty, which we later counter with a possible right to tax planning. In this context, we studied transfer pricing as a planning mechanism and identified the tax revenue implications of this practice. Based on this conclusion, we assessed the scope and effectiveness of the initiatives of countries and international organizations to avoid tax erosion and profit shifting practices and evaluated the status quo of the Portuguese regime regarding the issue under analysis.

Relatório de Estágio com vista à obtenção do grau de Mestre em Direito Forense e Arbitragem.
This internship report focuses on the legal question of the measure to inhibit the exercise of parental responsibilities. Initially, it is explained what they consist, namely their nature, content and characteristics, in order to understand that it is from the violation of that content that may result in the declaration of inhibition. It is understood that the application of this measure involves the restriction of constitutional rights and are considered the consequences of its application in the lives of parents and children. We explain why this measure is applied as a means of protecting the best interests of the child, the reason why Court decisions should always aim to pursue the best interests of the child, and to what extent does its application protect such interests. In this sense, a brief reference is made to Article 8 of the European Convention of Human Rights, to understand the importance that the European Court of Human Rights assumes in guaranteeing the rights enshrined at that Convention, namely the right to respect for family life, and the importance that the principle of best interests of the child assumes in this court decisions.
O presente relatório de estágio centra-se no quesito jurídico da aplicação da medida de inibição do exercício das responsabilidades parentais. Numa primeira fase, explica-se em que consistem as Responsabilidades Parentais, nomeadamente a sua natureza, conteúdo e caraterísticas, para se perceber que é da violação desse conteúdo que pode resultar o decretamento da inibição. Entende-se que a aplicação desta medida envolve a restrição de direitos constitucionalmente consagrados e atenta-se às consequências da sua aplicação, na vida dos progenitores e das crianças. Explicamos o porquê desta medida ser aplicada como meio de proteção do superior interesse da criança, a razão pela qual as decisões do Tribunal devem ter sempre por objetivo a prossecução do superior interesse da criança, e em que medida é que a sua aplicação protege tal interesse. Neste sentido faz-se uma breve alusão ao artigo 8.º da CEDH, para se compreender a importância que o TEDH assume na garantia dos direitos consagrados na CEDH, nomeadamente o direito ao respeito pela vida familiar, e a importância que o princípio do superior interesse da criança assume nas suas decisões.

In the first theoretic part the tax system of Czech Republic is specified and then individual taxes are described in detail. As the basic target of this diploma work is presentation of taxes in company accounting, next part is based on accounting of taxes and its tax effects into base of income tax. Then the practical part presents tax system in particular company. For this reason small agricultural company called EPIGON A located in Českobudějovicko was chosen. All tax duties of company EPIGON A in 2008 were described and calculated in the diploma work. Next actual changes in tax and accounting legislation were analyzed with its impacts into accounting of particular company and also impacts into base of income tax. Legislation on taxes and accounting has many exceptions for agricultural companies. This diploma work pays attention to these specialties and exceptions as well.

This dissertation thesis is focused on the microeconomic analysis of public policy in the Czech Republic. It consists of three parts, the first two parts deal with the analysis of tax policy; the third part of this thesis is focused on inflation differentials. The first chapter deals with the analysis of value added tax. The rates of value added tax (VAT) have recently changed in the Czech Republic, and I simulate the impact of these reforms. They are an example of changes in indirect taxes that change the prices of goods and services, to which households can respond by adjusting their expenditures. I first estimate the behavioural response of consumers to price changes in the Czech Republic by applying a consumer demand model of the quadratic almost ideal system (QUAIDS) on the basis of the Czech Statistical Office household expenditure and price data for the period from 2001 to 2011. I derive estimates of own- and cross-price and income elasticities for individual households. I then use these elasticities to estimate the impact of the changes in VAT rates that were proposed or implemented between 2011 and 2013, on households' quantity demanded and government revenues. One of the main findings is that the estimated increases in government revenues that take the consumer responses into account are...

A presente dissertação tem como principal objetivo refletir sobre a nulidade das cláusulas limitativas e de exclusão da responsabilidade civil dos administradores, solução instituída pelo legislador no art. 74.º, n.º 1, 1ª parte, do CSC. Para tal, começamos por aludir aos deveres fundamentais que impendem sobre os administradores e à amplitude do risco a que os mesmos se encontram expostos no exercício das suas funções. De seguida, analisamos o D&O insurance e os mecanismos consagrados no nosso CSC destinados à proteção daqueles, com o intuito de aferir se os mesmos são aptos à satisfação desse fim. Após esta fase introdutória, mas necessária, orientamos finalmente a nossa atenção para o alcance da proibição plasmada no art. 74.º CSC, procedendo, numa primeira fase, a uma incursão sobre a regra geral consagrada no art. 809.º CC, por forma a conhecer o sentido desta última. Depois, debruçamo-nos sobre a viabilidade de sustentar uma solução que privilegie a autonomia privada no âmbito jurídico-societário, tentando perceber se haverá margem para admitir – no domínio das sociedades anónimas – a modelação convencional dos termos da responsabilidade civil dos administradores no ordenamento jurídico português.
The main purpose of this dissertation is to reflect upon the nullity of the clauses limiting and excluding civil liability of Directors, solution instituted by the legislator in article 74 of the CSC, no. 1, 1st part. For such purpose, we shall start by alluding to the fundamental duties imposed on Directors and to the amplitude of the risk to which they are exposed in the exercise of their functions. Next, we will analyse the D&O insurance and the mechanisms set forth in our CSC destined to the protection of directors, with the purpose of assessing if those are adequate to the satisfaction of that purpose. After this introductory but necessary phase, we will direct our attention to the scope of the prohibition of art. 74 of the CSC, proceeding, in a first phase, to an incursion on the general rule consecrated in art. 809 of the CC, in order to know the meaning of the latter. Afterwards, we will focus on the viability of sustaining a solution that privileges private autonomy within the corporate law scope in order to understand if there is margin to admit – in the field of public limited liability companies – the conventional modulation of the terms of civil liability of directors in the Portuguese legal system.