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Добірка наукової літератури з теми "Proviso"

Автор: Grafiati

Опубліковано: 11 березня 2023

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Статті в журналах з теми "Proviso"

Block, Walter E. "Forestalling, Positive Obligations and the Lockean and Blockian Provisos: Rejoinder to Stephan Kinsella." Ekonomia 22, no. 3 (November 21, 2016): 27–41. http://dx.doi.org/10.19195/2084-4093.22.3.2.

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Forestalling, Positive Obligations and the Lockean and Blockian Provisos: Rejoinder to Stephan KinsellaThe Blockian proviso mandates that no one precludes or forestalls anyone else in their land homesteading patterns such that they prevent them from homesteading virgin encircled land. Kinsella 2007, 2009A takes issue with this position and likens it to the properly denigrated Lockean proviso. The present paper is an attempt to distinguish the two provisos one from the other, and defend the former from Kinsella’s critiques.

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Rodgers, Lamont. "The role of nature in the self-ownership proviso." ethic@ - An international Journal for Moral Philosophy 20, no. 1 (April 30, 2021): 326–43. http://dx.doi.org/10.5007/1677-2954.2021.e78304.

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Eric Mack defends a version of John Locke’s proviso. Mack applies his proviso to original appropriations, uses, and systems of private property. His proviso precludes severely disabling the world-interactive powers of others. Mack specifically warns against using concrete features of the natural world as a baseline for determine whether the proviso has been violated. While his proviso is plausible, I argue that he cannot. eschew employing the receptivity of the natural, unowned world to the extent that he suggests. We cannot determine whether one’s powers are disabled or diminished without knowing how receptive the world would be to those powers had a system of private property not arisen. The upshot of this paper is that the requirements of a well-formulated proviso is an empirical matter.

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Bornschein, Peter. "The self-ownership proviso." Politics, Philosophy & Economics 17, no. 4 (March 15, 2018): 339–55. http://dx.doi.org/10.1177/1470594x18762256.

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Recently, Eric Mack, Edward Feser, and Daniel Russell have argued that self-ownership justifies a constraint on the use of property such that an owner’s use of property may not severely negate the ability of others to interact with the world. Mack has labeled this constraint the self-ownership proviso. Adopting this proviso promises right-libertarians a way of avoiding the extreme implications of a no-proviso view, while maintaining a consistent and cohesive position (in contrast, arguably, to Nozick’s understanding and endorsement of Locke’s proviso). Nevertheless, I argue that self-ownership cannot ground the constraint on property use that Mack, Feser, and Russell think that it can.

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Varden, Helga. "The Lockean ‘Enough-and-as-Good’ Proviso: An Internal Critique." Journal of Moral Philosophy 9, no. 3 (2012): 410–42. http://dx.doi.org/10.1163/174552412x625772.

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A private property account is central to a liberal theory of justice. Much of the appeal of the Lockean theory stems from its account of the so-called ‘enough-and-as-good’ proviso, a principle which aims to specify each employable person’s fair share of the earth’s material resources. I argue that to date Lockeans have failed to show how the proviso can be applied without thereby undermining a guiding intuition in Lockean theory. This guiding intuition is that by interacting in accordance with the proviso persons interact as free and equal, or as reciprocally subject to the ‘laws of nature’ rather than as subject to one another’s arbitrary will. Because Locke’s own and contemporary Lockean conceptions of the proviso subject some persons to some other persons’ arbitrary will, the proviso so conceived cannot function as it should, namely as a principle that restricts interacting persons’ actions reciprocally and thereby enables Lockean freedom under law.

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Mack, Eric. "The Self-Ownership Proviso: A New and Improved Lockean Proviso." Social Philosophy and Policy 12, no. 1 (1995): 186–218. http://dx.doi.org/10.1017/s0265052500004611.

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In this essay I propose to explicate and defend a new and improved version of a Lockean proviso—the self-ownership proviso (SOP). I shall presume here that individuals possess robust rights of self-ownership. I shall take it that each individual has strong moral claims over the elements which constitute her person, e.g., her body parts, her talents, and her energies. However, in the course of the essay, I shall be challenging what I take to be the standard conception of self-ownership and proposing an enrichment of that conception. The SOP is presented and in part justified as an implication of the right of self-ownership as it is more richly conceived—hence its designation as the self-ownership proviso. As an implication of the right of self-ownership which is also compatible, in theory and practice, with extensive and robust private property rights, the SOP is offered as an integral element of classical-liberal political theory.

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Sumika, Masayoshi. "Behind the Mask of the Secular." Journal of Religion in Japan 5, no. 2-3 (2016): 153–75. http://dx.doi.org/10.1163/22118349-00502005.

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Jürgen Habermas, who popularized the concept of the “post-secular,” advocates that all citizens should be free to decide whether they want to use religious language in the public sphere. However, he adds the proviso that citizens who do so must accept that religious utterances ought to be translated into generally accessible language. Habermas presents this concept of “translation”—or the institutional translation proviso—as a way of bringing religious citizens into the public sphere. In his opinion, the public sphere and/or public institutions should not be open to any movement that tries to legitimize the nation on religious grounds. This paper shows that we can find logic and rhetoric that correspond to Habermas’s proviso in courtroom arguments over religion in Japan after World War II. By surveying these disputes, this paper examines whether or not the intended aims of the institutional translation proviso are achieved.

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Ehman, Robert. "Nozick's Proviso." Journal of Value Inquiry 20, no. 1 (1986): 51–56. http://dx.doi.org/10.1007/bf00141920.

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Slaev, Aleksandar D. "The Transaction Costs of Sustainability: Coase’s Proviso and the Roles of Environmentalists and the Government." Sustainability 15, no. 4 (February 8, 2023): 3096. http://dx.doi.org/10.3390/su15043096.

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Environmentalists believe that the Coasean approach is economically efficient but environmentally unsustainable. While acknowledging that this approach is not always sustainable, this paper emphasises its important advantage—the presence of a criterion determining when an activity will/will not lead to an efficient/sustainable outcome. Coase formulated this criterion on what is termed in this paper “Coase’s proviso”—the balance between the net benefits of an institutional change (rearrangement of entitlements) and transaction costs associated with this change. The article also defines the terms “best use”, “second (or next) best use” and “best user”. On this basis, the paper restates Coase’s proviso and argues that there is no inherent contradiction between economic efficiency and environmental sustainability. According to the restated proviso, when the transaction costs associated with the institutional transformation establishing the best use of a resource are lower than the net benefits of this transformation, the result will be economically efficient and environmentally sustainable. However, if the transaction costs outweigh the net benefits of the best use, a second (or next) best use may be established, which will still be economically efficient, but most likely environmentally unsustainable. The paper explores a case study to check the relevance of the restated proviso.

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Winter, Yoad. "On Presupposition Projection with Trivalent Connectives." Semantics and Linguistic Theory 29 (December 13, 2019): 582. http://dx.doi.org/10.3765/salt.v29i0.4644.

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A basic puzzle about presuppositions concerns their projection from propositional constructions. This problem has regained much attention in the last decade since many of its prominent accounts, including variants of the trivalent Strong Kleene connectives, suffer from the so-called *proviso problem*.This paper argues that basic insights of the Strong Kleene system can be used without invoking the proviso problem. It is shown that the notion of *determinant value* that underlies the definition of the Strong Kleene connectives leads to a natural generalization of the filtering conditions proposed in Karttunen's article ``Presuppositions of compound sentences'' (LI, 1973). Incorporating this generalized condition into an incremental projection algorithm avoids the proviso problem as well as the derivation of conditional presuppositions. It is argued that the same effects that were previously modelled using conditional presuppositions may be viewed as effects of presupposition suspension and contextual inference on presupposition projection.

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Coutts, J. A. "Applying the Proviso." Journal of Criminal Law 53, no. 2 (May 1989): 210–14. http://dx.doi.org/10.1177/002201838905300205.

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Більше джерел

Дисертації з теми "Proviso"

Bådagård, William. "A Critique of Anna Stilz' Fair-use Proviso : The normative significance of future generations in matters of territorial rights." Thesis, Uppsala universitet, Avdelningen för praktisk filosofi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-416345.

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In this essay, I will examine the theory of territorial rights developed by Anna Stilz. The overarching project of hers is to defend a system of territorially sovereign states, the defense of which is grounded in the natural rights of individuals to personal autonomy and self-preservation. She begins her theoretic project by arguing for the plausibility of the preinstitutional occupancy right, intended to grant individuals usage-rights over the earth, existing irrespective of social or moral conventions, formally defined as follows: “Occupancy Rights. A person has a preinstitutional right to occupy a particular area if (1) access to spaces in that area is fundamental to his located life plans and (2) his connection to the territory was established without any wrongdoing on his part, involving (at a minimum) no expulsion or wrongful interference with prior occupants or infringement of others’ claims to an equitable distribution of geographical space.” The condition of equitable distribution expresses a concern for proportionality. It seems as if Stilz believes that no territorial holding will be legitimate unless it is of an appropriate scale, with regard to the holdings of others. This condition is referred to by Stilz as the fair-use proviso. The fair-use proviso concerns the occupancy claims made by individuals. Stilz also introduces conditions for a legitimate global distribution of territory, named as the full proviso. Stilz’ defines the full proviso as follows: (conditions for a legitimate global distribution of territory): “The full proviso hold that a just distribution of the earth’s spaces must (i) satisfy everyone’s basic territorial interests and (ii) grant groups with shared practice-based interests the right to use geographical space in ways that reflect these interests, so long as the groups are of sufficient size, and so far as this is institutionally feasible.” For an individual occupancy claim to be legitimate is simply that it is consistent with the conditions for a legitimate global distribution of territory, i.e. the full proviso. The full proviso and the fair-use proviso are thus inseparable parts of a whole. In what follows, if not specified otherwise, I will alternate in referring to the fair-use proviso as the fair-use proviso or simply the proviso. The full proviso will always be italicized when discussed. The purpose of this essay is to investigate whether the fair-use proviso is satisfying in the face of some criticism. In completing this task, I will draw on an objection put forth by Lea Ypi. The objection as formulated by her is not in direct response to Stilz, however I believe we might draw on her work to formulate a powerful objection from scarcity to Stilz’ fair-use proviso. The question at stake in this essay is thus if the objection of scarcity is successful against Stilz’ fair-use proviso.

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Bornschein, Peter. "Right-Libertarianism and the Destitution Objection." Bowling Green State University / OhioLINK, 2016. http://rave.ohiolink.edu/etdc/view?acc_num=bgsu1462900713.

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Pillay, George Aloysius Permall. "A critical assessment of the constitutionality of section 79(7) of the Correctional Services Act 111 of 1998, with specific reference to the proviso." University of Western Cape, 2019. http://hdl.handle.net/11394/7577.

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Magister Legum - LLM
In recent years the issue of medical parole has become a controversial issue in South Africa. Prior to 2012, at which juncture the law governing the release of inmates on grounds of terminal illness was amended, there were cases where the public deemed the law inadequate and susceptible to political interference.1 There can therefore be little doubt that an amendment to the law was opportune to ensure that the release of inmates was based on legitimate medical reasons.

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Janson, Jens. "This World or Another? : Mapping Modern Theologies." Thesis, Uppsala universitet, Teologiska institutionen, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-451207.

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In view of the complexity characterizing the contemporary discipline of academic theology, there is a need for functional models. Against the background of significant developments in twentieth-century theology, this thesis attempts to develop an analytical model which can make sense of some of the complexity characterizing this field. More specifically, the aim is to produce a model which can be used to distinguish between and relate different theological positions to each other at a meta-level. This is achieved through the elaboration of a two-dimensional typology composed of four quadrants representing distinct theological orientations. The proposed model and its analytical categories form the basis for a discussion of some key figures and themes in modern theology, with a particular emphasis on eschatologically oriented theologies. Finally, on the basis of preceding discussions, a case is made for theology’s ability to fulfill a vital cultural-critical role in a secular context.

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Carvalho, João Pedro Pinheiro de. "Workers' compensation best estimate." Master's thesis, Instituto Superior de Economia e Gestão, 2017. http://hdl.handle.net/10400.5/14723.

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Mestrado em Actuarial Science
O presente trabalho apresenta uma análise às melhores estimativas de acidentes de trabalho sob o regime de Solvência II que entrou em vigor a 1 de janeiro de 2016, apresentando uma modelização das responsabilidades com base na legislação existente, principalmente a Lei n.º 98/2009. No âmbito de Solvência II, as melhores estimativas das responsabilidades de seguros não vida são calculadas separadamente em provisão para sinistros (respeitantes a sinistros ocorridos) e provisão para prémios (relativamente a sinistros futuros que são cobertos pelas responsabilidades abrangidas pelos limites dos contratos existentes). No que diz respeito a seguros vida, as melhores estimativas devem ser calculadas separadamente para cada apólice. As responsabilidades de acidentes de trabalho apresentam a particularidade de serem compostas por diferentes naturezas, o que proporciona na sua modelização a aplicação de metodologias atuariais não-vida e vida. Em Solvência II, estas responsabilidades são divididas em duas classes de negócio: acidentes de trabalho utilizando bases técnicas não semelhante a técnicas de vida (NSTV) e rendas decorrentes de contratos de seguro de natureza não vida e relacionados com responsabilidades de seguro de acidentes e doença utilizando bases técnicas semelhantes a técnicas de vida (STV). A abordagem ao tema foi realizada de forma separada tendo em consideração a desagregação da melhor estimativa em Solvência II, e as diferentes responsabilidades de acidentes de trabalho: não semelhantes e semelhantes a técnicas de vida. Devido à literatura existente para provisionamento ser bastante diversificada, o trabalho foi desenvolvido com foco nas metodologias que mais frequentemente são aplicadas no mercado segurador.
This work presents an analysis to the Workers' Compensation best estimate under the Solvency II regime that came into force in January 1st 2016, modelling the liabilities based on the applicable legislation, mainly the Law 98/2009. Within the scope of Solvency II, the best estimate of non-life liabilities are calculated separately under claims provision (concerning claims that have already happened) and premium provision (concerning future claims that are covered by the existing contractual obligations). The best estimate of life liabilities should be calculated separately for each policy. Workers' Compensation presents the particularity of being composed of different natured liabilities, which provides in its modeling the application of life and non-life actuarial methodologies. Under Solvency II, these liabilities are split into two lines of business: Workers' Compensation insurance using non similar to life techniques (NSLT) and annuities stemming from non-life insurance contracts and relating to health insurance obligations using similar to life techniques (SLT). The approach to this report was conducted separately considering the breakdown of the best estimate under Solvency II and the Workers' Compensation liabilities divided into non similar and similar to life techniques. Due to the diversification of existing literature, this work has been developed focusing on the methodologies that are most frequently applied in the insurance market.
info:eu-repo/semantics/publishedVersion

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Kaminagakura, Ivan Eiji. "Aproximando-se da maternidade: entrevistas com uma gestante à luz da psicanálise winnicottiana." Universidade de São Paulo, 2016. http://www.teses.usp.br/teses/disponiveis/47/47131/tde-22092016-153010/.

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Esta dissertação tem como objetivo contribuir para a compreensão do fenômeno intitulado por Winnicott de preocupação materna primária, que é um estado temporário de grande sensibilidade e vulnerabilidade, que permite a mãe se identificar com o bebê, adaptando-se melhor às necessidades do mesmo. Nesta condição a mãe recorre à sua própria experiência de ter sido cuidada enquanto bebê, e necessita de amparo ambiental, para poder se devotar e ser suficientemente boa. Sendo uma pesquisa qualitativa, foram feitas entrevistas quinzenais, semi dirigidas de questões abertas, com uma gestante, durante os três últimos meses de gestação e três primeiros meses de puerpério com o intuito de acompanhar as mudanças vividas devido à sua condição sensível. As entrevistas foram gravadas, transcritas e analisadas com base na psicanálise de Winnicott. Na análise foram enfatizados o papel do ambiente e a estória de vida da entrevistada, e como estes elementos facilitaram ou dificultaram a entrada na preocupação materna primária. Também foi possível encontrar semelhanças entre a sensibilidade e vulnerabilidade da gestante com o fenômeno da regressão, assim como acompanhar a retomada de conflitos infantis que emergiram ao final da gestação. A pesquisa acabou sendo parte do cuidado ambiental, uma vez que ofereceu um espaço de acolhimento e escuta para a expressão de angústias e conflitos pessoais da entrevistada. No entanto, ao final da pesquisa, a preocupação materna primária não foi encontrada como um estado puro e contínuo, sendo entendida como um conjunto de momentos adaptativos, que dependem da saúde psíquica da mulher e do amparo que ela recebe durante a gestação e puerpério
This thesis aims to contribute to the understanding of the phenomenon called by Winnicott primary maternal preoccupation, which is a temporary state of great sensitivity and vulnerability that allows the mother to identify with the baby, adapting to the needs of the same. In this condition the mother uses her own experience of being cared for as a baby, and needs environmental protection, to be able to devote and to be good enough. Being a qualitative research, interviews were conducted biweekly, using semi structured opened questions, with a pregnant woman during the last three months of pregnancy and three months postpartum in order to keep up with the changes experienced due to her sensitive condition. The interviews were recorded, transcribed and analyzed based on Winnicott\'s psychoanalysis. In the analysis it was emphasized the role of environment and the life story of the interviewee, and how these elements have facilitated or hindered the entry in the primary maternal preoccupation. It was also possible to find similarities between the sensitivity and vulnerability of pregnant women with the regression phenomenon, as well as following the recovery of infantile conflicts that emerged at the end of pregnancy. The research ended up being part of the environmental care, since it offered a space for holding and listening to the expression of anguish and personal conflicts of the interviewee. However, at the end of the research, the primary maternal preoccupation was not found as a pure solid state, being understood as a set of adaptive moments, that they can occur depending on the mental health of women and the support she receives during pregnancy and postpartum period

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Lourenco, Karina Gomes. "Nível de atendimento dos materiais classificados como críticos no Hospital Universitário da USP." Universidade de São Paulo, 2006. http://www.teses.usp.br/teses/disponiveis/7/7131/tde-02102006-123541/.

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A falta dos materiais de consumo nas unidades hospitalares é uma dificuldade enfrentada, freqüentemente, pelos profissionais da saúde, principalmente nas instituições públicas. Por levar à descontinuidade da assistência prestada, algumas ferramentas da administração de materiais vêm sendo incorporadas aos ambientes hospitalares, com a finalidade de minimizar essas faltas, entre elas a classificação de materiais XYZ. Essa classificação é baseada na importância operacional dos itens, caracterizada pela imprescindibilidade dos mesmos em relação aos demais itens. Ela permite fixar níveis de atendimento (NA) adequados aos diferentes itens utilizados que possuem diferentes graus de criticalidade e admitir percentuais de níveis de faltas (NF). Este estudo teve como objetivos levantar o número de solicitações não atendidas dos materiais classificados como Z nas unidades assistenciais, calcular o NA e NF médios dos 20 materiais que mais faltaram e conhecer as possíveis causas que levaram a essas faltas. Optou-se por trabalhar com os materiais classificados como Z por serem imprescindíveis à assistência e que por isso deveriam ter um NA próximo a 100% e um NF de 0%. Trata-se de um estudo quantitativo, exploratório, descritivo. A amostra foi constituída por 747 solicitações não atendidas de 18 unidades assistenciais, no período de junho a novembro de 2005. Os resultados mostraram que dos 572 materiais Z, 227 (39,7%) apresentaram alguma falta. 100% dos setores vivenciaram a falta de recursos materiais. O atraso na entrega pelo fornecedor foi a causa mais representativa do não atendimento das solicitações, 39%. Os NAs variaram de 92,11% a 27,08% e, consequentemente, os NFs apresentaram valores entre 7,89% a 72,92%. Esses valores evidenciam a necessidade de ajustes no sistema de gerenciamento desses recursos com a finalidade de não causarem interrupções na assistência prestada.
Frequently, the lack of the materials of consumption in the hospital units is a faced difficulty for the professionals of the health, mainly in the public institutions. For leading to the discontinuity of the given assistance, some tools of the supplies management come being incorporated to hospital environments, with the purpose to minimize these lacks, between them the classification of materials XYZ. This classification is based on the operational importance of supplies, characterized for the impressively and critically of the same ones in relation to excessively supplies. It allows to fix levels of attendance (NA) adjusted to different supplies used that they possess different degrees of criticality and to admit percentages of levels lacks (NF). This study had as objective to raise the number of requests not taken care of the classified supplies as Z in the assistants units, to calculate NA and the average NF of the 20 supplies that had more lacked and to know the possible causes that had led to these lacks. She opted herself to working with classified materials as Z for being essential to the assistance and that therefore they must have a NA next to 100% and NF to 0%. One is about a quantitative, explorative, descriptive study. The sample was constituted by 747 requests not taken care of 18 assistants units, in the period of June to November of 2005. The results had shown that of 572 materials Z, 227 (39,7%) had presented some lack. 100% of the sectors had lived deeply the lack of material resources. The delay in the delivery for the supplier was the most representative cause of the not attendance of the requests, 39%. The NAs had varied of 92,11% to 27,08% and, consequently, the NFs had presented values between 7,89% to 72,92%. These values evidence the necessity of adjustments in the system of management of these resources with the purpose not to cause interruptions in the given assistance.

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Belchior, Flávio Silva. "Planejamento da provisão para contingência tributária federal." Pontifícia Universidade Católica de São Paulo, 2011. https://tede2.pucsp.br/handle/handle/1477.

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Made available in DSpace on 2016-04-25T18:39:43Z (GMT). No. of bitstreams: 1 Flavio Silva Belchior.pdf: 833704 bytes, checksum: 3775719b10b72732ff976e2fef321280 (MD5) Previous issue date: 2011-10-13
With the edition of Law nº 11.638/07, amending provisions of Law n°. 6404/76, officially began the process convergence of Brazilian accounting standards with international accounting standards (International Financial Reporting Standards - IFRS) issued by the International Accounting Standards Board (IASB). Earlier, the Brazilian Institute of Independent Auditors (IBRACON) had already published the Accounting Standard and Procedure nº 22 (October 2005), since in order to harmonize accounting norms on Liabilities, Contingent Liabilities and Contingent Active at international (in this case, the International Accounting Standard 37). The present work aims to draw a parallel between the rules currently in place with the Brazilian reality as to time to conduct judicial proceedings in order to detect which time (time) most appropriate for the eventual recognition a provision, contingent liability for the federal tax. They were used part of the result of research conducted by the Institute for Applied Economic Research IPEA, recently advertised through Announcements No. 83 and 87 (Unit Cost of Execution Process Audit in the Federal Court), and its Research Report, which uses ABC method to describe and measure the activities of the Federal Court. This research is descriptive and their approach, analysis and interpretation of data occurs quantitatively and qualitatively. The population is 184 and the federal courts is the sample of 1,510 court cases completed in 2009
Com a edição da Lei n° 11.638/07, alterando disposi tivos da Lei n°6.404/76, começou oficialmente o processo convergência do padrão contábil brasileiro às normais internacionais de contabilidade (International Financial Reporting Standards - IFRS), editadas pelo International Accounting Standards Board (IASB). Antes disso, o Instituto dos Auditores Independentes do Brasil (IBRACON) já havia publicado a Norma e Procedimento de Contabilidade n° 22 (outubr o de 2005), já com o objetivo de harmonizar as normas contábeis brasileiras sobre Provisões, Passivos, Contingências Passivas e Contingências Ativas às internacionais (neste caso, a International Accounting Standard 37). O presente trabalho tem por objetivo e traçar um paralelo entre a norma atualmente em vigor com a realidade brasileira quanto ao tempo de tramitação de um processo judicial, a fim de detectar qual o momento (tempo) mais apropriado para o eventual reconhecimento de uma provisão, destinada a contingência passiva tributária federal. Foram utilizados parte do resultado das pesquisas realizadas pelo Instituto de Pesquisa Econômica Aplicada IPEA, recentemente divulgados através dos Comunicados n° 83 e 87 (Custo Unitário do Processo de Execução Fiscal na Justiça Federal), e respectivo Relatório de Pesquisa, na qual utiliza o método ABC (Activity Based Costing) para descrever e mensurar as atividades da Justiça Federal. Este trabalho de pesquisa é descritivo e sua abordagem, análise e interpretação de dados ocorrem de forma quantitativa e qualitativa. A população é de 184 varas federais e a amostra é de 1.510 processos judiciais concluídos no ano de 2009

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Ribeiro, Antônio de Cístolo. "Provisões, contingências e normas contábeis: um estudo de gerenciamento de resultados com contencioso legal no Brasil." Universidade de São Paulo, 2012. http://www.teses.usp.br/teses/disponiveis/96/96133/tde-17052012-114448/.

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A presente pesquisa investigou frente às subjetividades apresentadas pelas normas contábeis do International Financial Report Standards (IFRS), cuja responsabilidade por traduzir, adaptar a situações locais e acompanhar a introdução no Brasil é do Comitê de Pronunciamentos Contábeis (CPC) e pela Legislação Tributária Brasileira, se há indícios de possibilidade de prática de Gerenciamento de Resultados (GR) via provisões relacionadas com o contencioso legal. Buscou-se também entender as singularidades da legislação tributária brasileira e os mecanismos usados na prática de GR. O procedimento Contábil, emitido pelo CPC, que disciplina a contabilização das provisões e dos ativos e passivos contingentes é o de nr. 25, uma tradução e adaptação do International Accounting Standard Nr. 37 (IAS 37), e foi o documento básico para o desenvolvimento deste trabalho. Buscou-se também entender se, após a introdução do CPC 25, houve aumento no disclosure de informações contábeis relativas a provisões e contingências pelas empresas. Como contribuição final foram explorados possíveis mecanismos para mitigar práticas de GR. A pesquisa é exploratória e triangula informações de advogados e auditores, explorando a existência e o mecanismo de GR via contencioso legal e as medidas a serem tomadas para sua mitigação. O período examinado compreende de 2006 - 2010, o qual inclui a introdução da Lei 11631 que muda a Lei das Sociedades por Ações e as normas do IFRS no Brasil. As provisões que têm origens em demandas fiscais administrativas e judiciais são elementos que podem ser manipulados pelas instituições utilizando de subjetividades existentes no entendimento e aplicação da legislação, no sentido de melhorar ou piorar o resultado contábil. A pesquisa mostrou que devido ao intrincado sistema tributário nacional, existe a possibilidade de gerenciamento de resultados via constituição ou não de provisões. Também foi confirmado que após a emissão do CPC 25, as empresas aumentaram o disclosure de informações sobre provisões, passivos e ativos contingentes.
Given the subjectivity inherent in the accounting standards of the International Financial Report Standards (IFRS) that are translated into Portuguese, adapted to local situations and monitored by the Comitê de Pronunciamentos Contábeis (Accounting Standards Board - ASB) and the Brazilian tax legislation, the present study investigated whether there is evidence of the possible occurrence of earnings management practice through provisions related to a litigation process. Since it was an exploratory study, we also tried to understand the peculiarities of the Brazilian tax legislation and the mechanisms used in earnings management practices. The accounting procedure No 25 issued by the Accounting Standards Board (ASB), that is, ASB No 25 regulates the accounting of provisions and contingent assets and liabilities and is a translation and adaptation of the International Accounting Standard No. 37 (IAS 37). It is the document upon which this study was based. We also sought to understand whether after the introduction of the Accounting Standards Board No. 25 there was an increase in the disclosure of accounting information on provisions and contingencies by companies. As a final contribution we explored possible mechanisms to constrain earnings management practices. The study is exploratory and triangulates information from lawyers and auditors, exploring the existence and the mechanism of earnings management through a litigation process and the actions to be taken for its mitigation. The study period is 2006 - 2010, which includes the introduction of act 11631 that incorporates changes to the corporations law and IFRS standards in Brazil. The provisions originated in administrative and judicial tax demands are elements that can be handled by the institutions that use the subjectivity in the interpretation and application of legislation by users and in procedures, in order to improve or worsen the accounting result, thus configuring earnings management practice. The research has shown that due to the intricate tax system in Brazil there is the possibility of earnings management via the constitution of provisions or not. It was also confirmed that after the issuance of ASB No. 25 the companies increased the disclosure of information on provisions, liabilities, assets and contingents.

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Pinto, Marcia Helena Baldani. "Eqüidade e o Sistema Único de Saúde: a provisão de serviços públicos odontológicos no estado do Paraná, à luz do princípio da diferença." Universidade de São Paulo, 2006. http://www.teses.usp.br/teses/disponiveis/6/6135/tde-16112006-233653/.

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Objetivo: Estudos demonstram progressos na promoção da equidade em certos níveis da provisão de serviços no SUS. O objetivo deste trabalho foi verificar a aplicação deste princípio constitucional na provisão de serviços públicos odontológicos no Estado do Paraná, partindo do conceito de equidade vertical descrito na legislação brasileira. Método: Este estudo ecológico analisou indicadores de alocação de recursos, oferta e utilização dos serviços odontológicos para municípios do Paraná, 2003. Os dados foram obtidos através de relatórios administrativos, referências bibliográficas, e bancos oficiais disponibilizados na Internet. Utilizando estatísticas não paramétricas, através do programa SPSS 8.0 1997, analisou-se a associação entre indicadores de serviços odontológicos e de condição socioeconômica. Resultados: Identificou-se tendência redistributiva dos recursos federais transferidos aos municípios para Atenção Básica, intensificada a partir do lançamento do Programa Saúde da Família. Observou-se ainda tendência pró-equidade na oferta e utilização dos serviços odontológicos em Atenção Básica. Porém, quando um indicador de capacidade de resposta do sistema de saúde foi considerado, duas situações ocorreram: para municípios com sistemas de saúde melhor avaliados, a provisão de serviços odontológicos associou-se positivamente com os indicadores socioeconômicos; para os demais verificou-se associação negativa. O PSF apresentou características mais equânimes do que outras políticas de saúde bucal. Conclusões: Foram identificados progressos quanto à equidade na provisão de serviços públicos odontológicos no Paraná, associados principalmente com a implantação do PSF com equipes de saúde bucal. Argumenta-se que estes progressos estão relacionados com a capacidade de alguns municípios com piores condições de vida desenvolverem boas respostas dos sistemas de saúde.
Objective: Studies have shown progresses on the promotion of equity in the provision of some health services in the context of SUS. This study aimed to verify if this constitutional principle has been applied to the provision of dental public services in the state of Paraná, considering the concept of vertical equity as described in the Brazilian law. Methods: This ecological study assessed resources, supply and utilization of dental services in towns of Paraná, 2003. Data were obtained from administrative reports, bibliographic references, and official databases available on web. The appraisal of association between indices assessing dental services and socioeconomic status used non parametric statistics, performed by the SPSS 8.0 1997 software. Results: A redistributive trend was identified for federal resources addressed to municipalities for primary health care. The supply and utilization of dental services in units of primary health care also presented a pro-equity trend. However, when considering an index of responsiveness of health systems, two situations were identified: for towns with better-off health systems, the provision of dental services was positively associated with socioeconomic indices; while the remaining towns presented a negative association. The Health Family Program (PSF) presented a more equitable feature than other dental health policies. Conclusions: Progresses on the promotion of equity in the provision of dental public services at Paraná were identified, mainly associated to the implementation of PSF with dental teams. They were discussed as associated with the ability of some municipalities presenting poorer life conditions developing good answers for their health systems.

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Книги з теми "Proviso"

Jovan, Moriah. The proviso. Kansas City, MO: B10 Mediaworx, 2008.

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The proviso. Kansas City, MO: B10 Mediaworx, 2008.

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The lipstick proviso: Women, sex & power in the real world. New York: Doubleday, 1997.

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Committee, United States Commission on Civil Rights Illinois Advisory. Race relations and equal education opportunities at Proviso West High School. [Washington, D.C: The Commission, 1996.

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Committee, United States Commission on Civil Rights Illinois Advisory. Race relations and equal education opportunities at Proviso West High School. Chicago, IL: U.S. Commission on Civil Rights, Midwestern Regional Office, 1996.

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Adele, Doherty S., Bennett C. Ray, Meharry Medical College. School of Dentistry. Dept. of Preventive Dentistry and Community Health., Meharry Medical College. Division of Continuing Education., and United States. Alcohol, Drug Abuse, and Mental Health Administration. Office for Substance Abuse Prevention., eds. Substance abuse in dentistry: A proviso for a drug free profession. Brentwood, Tenn: D.S.H. Pub. Co., 1991.

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United States Commission on Civil Rights. Illinois Advisory Committee. Race relations and equal education opportunities at Proviso West High School. [Washington, D.C: The Commission, 1996.

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Household Goods Carriers' Bureau (U.S.), ed. Tariff primer for first proviso household goods shipments: Rating information contained in HGCB interstate tariff series 400-J. Alexandria, VA (1611 Duke St., Alexandria 22314-3482): The Bureau, 1993.

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Washington State Parks and Recreation Commission. Washington State parks operational funding needs: 1997-99 operating budget proviso, part II : a report to the Legislature. [Olympia, WA] (7150 Clearwater Lane, PO Box 42650, Olympia 98504-2650): Washington State Parks and Recreation Commission, 1999.

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1920-, Fehrenbacher Don Edward, ed. Sectional crisis and Southern constitutionalism. Baton Rouge: Louisiana State University Press, 1995.

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Turner, Kenneth J., Evan H. Magill, and David J. Marples. "Introduction and Context." In Service Provision, 3–6. Chichester, UK: John Wiley & Sons, Ltd, 2005. http://dx.doi.org/10.1002/0470020504.ch1.

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Blair, Gordon S., and Geoff Coulson. "Service Architectures." In Service Provision, 167–88. Chichester, UK: John Wiley & Sons, Ltd, 2005. http://dx.doi.org/10.1002/0470020504.ch10.

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Bakker, John-Luc, and Farooq Anjum. "Service Capability APIs." In Service Provision, 189–216. Chichester, UK: John Wiley & Sons, Ltd, 2005. http://dx.doi.org/10.1002/0470020504.ch11.

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Turner, Kenneth J. "Formal Methods for Services." In Service Provision, 217–33. Chichester, UK: John Wiley & Sons, Ltd, 2005. http://dx.doi.org/10.1002/0470020504.ch12.

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Magill, Evan H. "Feature Interaction: Old Hat or Deadly New Menace?" In Service Provision, 235–50. Chichester, UK: John Wiley & Sons, Ltd, 2005. http://dx.doi.org/10.1002/0470020504.ch13.

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Smith, James T. "Advances in Services." In Service Provision, 253–78. Chichester, UK: John Wiley & Sons, Ltd, 2005. http://dx.doi.org/10.1002/0470020504.ch14.

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Martin, Peter, and Stephen Corley. "Evolving Service Technology." In Service Provision, 279–99. Chichester, UK: John Wiley & Sons, Ltd, 2005. http://dx.doi.org/10.1002/0470020504.ch15.

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Marples, David J., Kenneth J. Turner, and Evan H. Magill. "Prospects." In Service Provision, 301–13. Chichester, UK: John Wiley & Sons, Ltd, 2005. http://dx.doi.org/10.1002/0470020504.ch16.

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McBain, Alistair. "Multimedia Technology in a Telecommunications Setting." In Service Provision, 7–28. Chichester, UK: John Wiley & Sons, Ltd, 2005. http://dx.doi.org/10.1002/0470020504.ch2.

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Clark, Graham M., and Wayne Cutler. "Call Processing." In Service Provision, 29–51. Chichester, UK: John Wiley & Sons, Ltd, 2005. http://dx.doi.org/10.1002/0470020504.ch3.

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Barnat, Jiri, Lubos Brim, and Petr Rockai. "Parallel Partial Order Reduction with Topological Sort Proviso." In 2010 8th IEEE International Conference on Software Engineering and Formal Methods (SEFM). IEEE, 2010. http://dx.doi.org/10.1109/sefm.2010.35.

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Colangeli, Sergio, Patrick E. Longhi, Walter Ciccognani, Antonio Serino, and Ernesto Limiti. "Checking Rollett's Proviso for Degenerated Devices through S-Parameter Analysis." In 2022 17th European Microwave Integrated Circuits Conference (EuMIC). IEEE, 2022. http://dx.doi.org/10.23919/eumic54520.2022.9923453.

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Bednarczyk, Bartosz, and Sebastian Rudolph. "Worst-Case Optimal Querying of Very Expressive Description Logics with Path Expressions and Succinct Counting." In Twenty-Eighth International Joint Conference on Artificial Intelligence {IJCAI-19}. California: International Joint Conferences on Artificial Intelligence Organization, 2019. http://dx.doi.org/10.24963/ijcai.2019/212.

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Among the most expressive knowledge representation formalisms are the description logics of the Z family. For well-behaved fragments of ZOIQ, entailment of positive two-way regular path queries is well known to be 2EXPTIME-complete under the proviso of unary encoding of numbers in cardinality constraints. We show that this assumption can be dropped without an increase in complexity and EXPTIME-completeness can be achieved when bounding the number of query atoms, using a novel reduction from query entailment to knowledge base satisfiability. These findings allow to strengthen other results regarding query entailment and query containment problems in very expressive description logics. Our results also carry over to GC2, the two-variable guarded fragment of first-order logic with counting quantifiers, for which hitherto only conjunctive query entailment has been investigated.

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Tian, Dave (Jing), Adam Bates, Kevin R. B. Butler, and Raju Rangaswami. "ProvUSB." In CCS'16: 2016 ACM SIGSAC Conference on Computer and Communications Security. New York, NY, USA: ACM, 2016. http://dx.doi.org/10.1145/2976749.2978398.

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Brezovnik, Boštjan. "Local Public Services Provision: Conference Papers." In Local Public Services Provision: Conference Papers. Maribor University Press, 2016. http://dx.doi.org/10.18690/9789616399838.

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Tiomkin, M. "Proving unprovability." In Proceedings Third Annual Symposium on Logic in Computer Science. IEEE, 1988. http://dx.doi.org/10.1109/lics.1988.5097.

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Chen, T. Y., T. H. Tse, and Zhiquan Zhou. "Semi-proving." In the international symposium. New York, New York, USA: ACM Press, 2002. http://dx.doi.org/10.1145/566172.566202.

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Coiteux-Roy, Xavier, and Stefan Wolf. "Proving Erasure." In 2019 IEEE International Symposium on Information Theory (ISIT). IEEE, 2019. http://dx.doi.org/10.1109/isit.2019.8849661.

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Anane, R., S. Crowther, J. Beadle, and G. Theodoropoulos. "eLearning content provision." In Proceedings. 15th International Workshop on Database and Expert Systems Applications, 2004. IEEE, 2004. http://dx.doi.org/10.1109/dexa.2004.1333510.

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Li, Qing, An Liu, Hai Liu, Baoping Lin, Liusheng Huang, and Naijie Gu. "Web services provision." In the 3rd International Conference. New York, New York, USA: ACM Press, 2009. http://dx.doi.org/10.1145/1516241.1516257.

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Sheikh, Sonja, and Alfred Radauer. Evaluierung des Projektes PROVISO 2003 – 2007. KMU Forschung Austria, November 2005. http://dx.doi.org/10.22163/fteval.2005.190.

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Fuchs, Victor. Provide, Provide: The Economics of Aging. Cambridge, MA: National Bureau of Economic Research, July 1998. http://dx.doi.org/10.3386/w6642.

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Abadi, Martin, and Zohar Manna. Modal Theorem Proving,. Fort Belvoir, VA: Defense Technical Information Center, May 1986. http://dx.doi.org/10.21236/ada325959.

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Goff, David G. Operation Provide Comfort. Fort Belvoir, VA: Defense Technical Information Center, May 1992. http://dx.doi.org/10.21236/ada295955.

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Shankar, Natarajan. PVS Theorem Proving Enhancements. Fort Belvoir, VA: Defense Technical Information Center, June 1997. http://dx.doi.org/10.21236/ada326917.

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Hart, Oliver, and Luigi Zingales. Inefficient Provision of Liquidity. Cambridge, MA: National Bureau of Economic Research, August 2011. http://dx.doi.org/10.3386/w17299.

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Bellin, Gianluigi, and Jussi Ketonen. Experiments in Automatic Theorem Proving. Fort Belvoir, VA: Defense Technical Information Center, December 1986. http://dx.doi.org/10.21236/ada327449.

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Chandrasekhar, Arun, Robert Townsend, and Juan Pablo Xandri. Financial Centrality and Liquidity Provision. Cambridge, MA: National Bureau of Economic Research, March 2018. http://dx.doi.org/10.3386/w24406.

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Chockler, Gregory, Nancy Lynch, Sayan Mitra, and Joshua Tauber. Proving Atomicity: An Assertional Approach. Fort Belvoir, VA: Defense Technical Information Center, July 2005. http://dx.doi.org/10.21236/ada466773.

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Santos, Joao A., and S. Vish Viswanathan. Bank Syndicates and Liquidity Provision. Cambridge, MA: National Bureau of Economic Research, August 2020. http://dx.doi.org/10.3386/w27701.

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