Дисертації з теми "Duty day"
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Horáková, Dora. "Analýza daňové politiky České republiky v oblasti zdanění tabákových výrobků." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-150291.
Повний текст джерелаDufek, Jakub. "Zdanění lihu v ČR a ve světe." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-192659.
Повний текст джерелаSchmunk, Christina A. "Assessing the accuracy of Marine Corps Reserve active duty days within the Defense Enrollment Eligibility Reporting System." Thesis, Monterey, California. Naval Postgraduate School, 2011. http://hdl.handle.net/10945/5658.
Повний текст джерелаThe 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.
Valešová, Věra. "ANALÝZA VÝVOJE SPOTŘEBNÍ DANĚ Z TABÁKOVÝCH VÝROBKŮ A JEJÍHO VLIVU V ČR OD ROKU 1993 DO SOUČASNOSTI." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-206629.
Повний текст джерелаЧекамова, Вікторія Вікторівна. "Керування режимами споживання електричної потужності в електроенергетичній системі". Master's thesis, КПІ ім. Ігоря Сікорського, 2018. https://ela.kpi.ua/handle/123456789/28988.
Повний текст джерелаActuality 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.
Marzocchi, Achille. "Time Interleaved DAC: Analisi delle non idealità dell'architettura e progetto di un sistema di misura del clock differenziale in tecnologia FinFET a 7nm." Master's thesis, Alma Mater Studiorum - Università di Bologna, 2021. http://amslaurea.unibo.it/24108/.
Повний текст джерелаRoláková, Jana. "Komparace majetkových daní v České republice a Irsku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2015. http://www.nusl.cz/ntk/nusl-225350.
Повний текст джерелаHlůšek, Jakub. "Analýza závislostí stanovování cenových hladin a objemu prodaného množství benzínu u vybraného distributora v České republice a Polsku." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-199507.
Повний текст джерелаVágnerová, Klára. "Efektivní spotřební zdanění a struktura výnosů v nových a v původních členských zemích EU." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-85953.
Повний текст джерелаFernandes, Jorge Luiz Reis. "A cooperação como norma fundamental na formação democrática das decisões judiciais." Pontifícia Universidade Católica de São Paulo, 2016. https://tede2.pucsp.br/handle/handle/6987.
Повний текст джерелаThe 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
Jíša, Pavel. "Daňové aspekty používání automobilu v podnikání." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-164056.
Повний текст джерелаNunes, Camila Mendes. "O dever de informar das instituições financeiras nos contratos de crédito como fator de prevenção do superendividamento." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2015. http://hdl.handle.net/10183/134465.
Повний текст джерелаThe 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.
Euphrasie-Clotilde, Lovely. "Climatologie du transport des aérosols désertiques au-dessus de l'Atlantique vers la région Caraïbe." Thesis, Antilles, 2018. http://www.theses.fr/2018ANTI0260/document.
Повний текст джерелаThe 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"
Vieira, Edmar Eduardo de Moura. "As zonas de processamento de exporta??o como instrumento de desenvolvimento e redu??o das desigualdades regionais." Universidade Federal do Rio Grande do Norte, 2013. http://repositorio.ufrn.br:8080/jspui/handle/123456789/13971.
Повний текст джерелаThe 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
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Dias, Roberta Benito. "Contribuição do juiz e das partes na instrução probatória." Universidade de São Paulo, 2013. http://www.teses.usp.br/teses/disponiveis/2/2137/tde-12022014-152648/.
Повний текст джерелаThis 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.
Formánek, Aleš. "Automobil v podnikání." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-72029.
Повний текст джерелаDelaneze, Marcelo Elias [UNESP]. "Modelagem dinâmica espacial aplicada na avaliação das mudanças da cobertura da terra no entorno de dutos utilizando autômatos celulares: estudo de caso duto ORBEL." Universidade Estadual Paulista (UNESP), 2011. http://hdl.handle.net/11449/92738.
Повний текст джерелаAgência 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)
Delaneze, Marcelo Elias. "Modelagem dinâmica espacial aplicada na avaliação das mudanças da cobertura da terra no entorno de dutos utilizando autômatos celulares : estudo de caso duto ORBEL /." Rio Claro : [s.n.], 2011. http://hdl.handle.net/11449/92738.
Повний текст джерелаBanca: 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
Zajíček, Josef. "Využití dutých světlovodů pro osvětlování." Master's thesis, Vysoké učení technické v Brně. Fakulta elektrotechniky a komunikačních technologií, 2012. http://www.nusl.cz/ntk/nusl-219392.
Повний текст джерелаFranco, Yara Barbosa. "Novo equipamento para a avaliação do comportamento mecânico de dutos enterrados e análise concomitante das deformações no solo via correlação de imagens digitais." Universidade de São Paulo, 2017. http://www.teses.usp.br/teses/disponiveis/18/18132/tde-11072017-111522/.
Повний текст джерелаThe 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.
Klimešová, Gabriela. "Zdaňování nemovitých věcí v ČR a v Irsku." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360673.
Повний текст джерелаMaricato, Andréia Fogaça Rodrigues. "Os impactos das mudanças nos deveres instrumentais com a informatização fiscal: constituição do crédito tributário; prescrição e decadência; e prova tributária." Pontifícia Universidade Católica de São Paulo, 2014. https://tede2.pucsp.br/handle/handle/6471.
Повний текст джерелаThe 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
Beznosková, Marie. "Zdaňování nemovitých věcí v České republice a ve Velké Británii." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360182.
Повний текст джерелаSabino, Jo?o Marcos. "Avalia??o por pig de perfilagem de danos superfciais nos materiais das paredes de dutos de petr?leo." Universidade Federal do Rio Grande do Norte, 2009. http://repositorio.ufrn.br:8080/jspui/handle/123456789/15589.
Повний текст джерелаPetr?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
Zděnková, Radka. "EKONOMICKÁ A NEEKONOMICKÁ OPATŘENÍ V TABÁKOVÉM PRŮMYSLU V ČR V POSLEDNÍ DEKÁDĚ." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-126333.
Повний текст джерелаPenha, Marcos Bueno Brandão da. "Sanções não pecuniárias no Direito Tributário em razão do descumprimento de obrigação principal:análise crítica da doutrina e da jurisprudência acerca das denominadas sanções políticas." Universidade do Estado do Rio de Janeiro, 2015. http://www.bdtd.uerj.br/tde_busca/arquivo.php?codArquivo=9047.
Повний текст джерелаMaulden, Hannah Leah. "Heroes and Villains: Political Rhetoric in Post-9/11 Popular Media." Bowling Green State University / OhioLINK, 2015. http://rave.ohiolink.edu/etdc/view?acc_num=bgsu1431964700.
Повний текст джерелаBenetka, Miroslav. "Modul digitálního signálového procesoru pro ruční RFID čtečku." Master's thesis, Vysoké učení technické v Brně. Fakulta elektrotechniky a komunikačních technologií, 2008. http://www.nusl.cz/ntk/nusl-217543.
Повний текст джерелаChiu, Ming-Chieh, and 邱明傑. "A Study on mixed Scheduling of Works, On-duty, and Day-off: A Recruit Training Center Case." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/6gscdr.
Повний текст джерела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.
Liu, Pang-Cheng, and 劉邦丞. "The impact of personal value and the policy of ‘Eight working hours a day’ on teachers’ working attitude after duty time– Organizational climate as a moderator variable." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/52155332497869027044.
Повний текст джерела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.
OPATRNÁ, Jana. "Komparace spotřební daně z lihu v České republice a spotřební daně z lihu ve Slovenské republice." Master's thesis, 2016. http://www.nusl.cz/ntk/nusl-261160.
Повний текст джерелаBassani, Amanda Bezerra. "O dever de cuidado dos administradores: uma perspetiva atual do governo das sociedades anónimas." Master's thesis, 2016. http://hdl.handle.net/10071/12562.
Повний текст джерелаAfter 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.
MEJDRECHOVÁ, Petra. "Majetkové daně v rozpočtech územních samospráv." Master's thesis, 2009. http://www.nusl.cz/ntk/nusl-48242.
Повний текст джерелаMcDonald, Murray L. "Demographic characteristics of patients attending DUT Chiropractic Day Clinic : a comparison of trends between 1994 and 2011." Thesis, 2014. http://hdl.handle.net/10321/1000.
Повний текст джерелаBackground: 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.
Hanák, Radim. "Tabák jako předmět spotřební daně de lege lata a de lege ferenda." Doctoral thesis, 2021. http://www.nusl.cz/ntk/nusl-438327.
Повний текст джерелаZinco, Geovana da Silva. "Justiça constitucional vs. revisão constitucional: as influências das decisões do tribunal constitucional sob o poder de revisar (emendar) a constituição numa perspectiva luso-brasileira." Master's thesis, 2019. http://hdl.handle.net/10316/90332.
Повний текст джерелаCom 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”.
Nekovářová, Tereza. "Daň z vína z pohledu práva Evropské unie." Doctoral thesis, 2013. http://www.nusl.cz/ntk/nusl-326720.
Повний текст джерелаFerreira, Cátia Sofia Silva. "O controlo jurisdicional das omissões da administração tributária: o caso da intimação para um comportamento." Master's thesis, 2020. http://hdl.handle.net/1822/74355.
Повний текст джерелаA 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.
PLACHÁ, Denisa. "Změny daní ze spotřeby v členských státech EU v souvislosti s harmonizačním procesem." Master's thesis, 2019. http://www.nusl.cz/ntk/nusl-394574.
Повний текст джерелаJÍLKOVÁ, Petra. "Porovnání spotřební daně z tabákových výrobků v ČR a státech EU." Master's thesis, 2017. http://www.nusl.cz/ntk/nusl-381528.
Повний текст джерелаJúnior, Franklin Marques de Almeida. "O direito ao conhecimento das origens genéticas e a falta de cooperação na ação de investigação de paternidade." Master's thesis, 2018. http://hdl.handle.net/10316/85935.
Повний текст джерелаO 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.
STEHLÍKOVÁ, Blanka. "Spolupracující osoby z hlediska daní a pojistného." Master's thesis, 2011. http://www.nusl.cz/ntk/nusl-48075.
Повний текст джерелаSilva, Nádia Sousa Vasconcelos. "Os castigos corporais como violação dos direitos das crianças : as formas de intervenção estadual." Master's thesis, 2019. http://hdl.handle.net/10400.14/30403.
Повний текст джерелаSince 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.
Čižík, Vojtěch. "Srovnání daňových soustav České a Řecké republiky." Master's thesis, 2014. http://www.nusl.cz/ntk/nusl-334728.
Повний текст джерелаMomo, Maria Vitoria Galvan. "A MATERIALIZAÇÃO DO PRINCÍPIO DA TRANSPARÊNCIA NO CONTRATO DE FRANQUIA ATRAVÉS DO DEVER DE INFORMAÇÃO Equilíbrio Contratual e Proteção das Partes na Fase Preliminar." Master's thesis, 2018. http://hdl.handle.net/10316/85911.
Повний текст джерелаMuito 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.
Matos, Andreia Sofia Rodrigues Lopes de. "O impacto das recomendações do BEPS no regime dos preços de transferência." Master's thesis, 2017. http://hdl.handle.net/10400.14/35345.
Повний текст джерелаIn 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.
Ferreira, Rute. "A inibição do exercício das responsabilidades parentais como meio de proteção do superior interesse da criança." Master's thesis, 2020. http://hdl.handle.net/10362/131929.
Повний текст джерелаThis 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.
ŠUSOVÁ, Veronika. "Zobrazení daní v účetnictví dle platné legislativy ČR." Master's thesis, 2009. http://www.nusl.cz/ntk/nusl-51373.
Повний текст джерелаJanský, Petr. "Mikroekonomická Analýza Veřejných Politik." Doctoral thesis, 2013. http://www.nusl.cz/ntk/nusl-328219.
Повний текст джерелаRocha, Maria João Ferreira Costa e. Valente. "Análise do artigo 74.º do Código das Sociedades Comerciais (Cláusulas nulas. Renúncia e transação) : uma reflexão crítica: a aplicação do n.º 1, 1ª parte, às sociedades anónimas." Master's thesis, 2021. http://hdl.handle.net/10400.14/36718.
Повний текст джерелаThe 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.