O ágio e a Lei 12.793: a independência entre as partes e o valor justo dos ativos

Esta monografia analisa três das principais alterações ao instituto do ágio trazidas pela Lei nº 12.973, de 2014. Estudou-se neste trabalho, especialmente: (i) a alteração na contabilização do ágio; (ii) a obrigatoriedade de elaboração de laudo de avaliação para validade do ágio por perspectiva de rentabilidade futura; e (iii) a necessidade de “não dependência” entre as partes envolvidas na operação. Para elaboração deste estudo foi realizada uma resumida análise histórica do instituto do ágio no Brasil, atentando para os conceitos, critérios e requisitos para o surgimento deste instituto no plano do direito tributário e das ciências contábeis. Concluiu-se que as modificações na contabilização do ágio implementadas pela Lei nº 12.973, de 2014, tendem a diminuir o valor do ágio gerado nas operações de fusões e aquisições e de reorganização societária, reduzindo os incentivos tributários para realização destas operações. Além disso, no tocante à elaboração de laudo de avaliação concluiu-se que a medida garante aos contribuintes maior segurança jurídica, apesar de tornar a operação mais custosa. Por fim, em relação à obrigatoriedade de “não dependência” entre as partes envolvidas na operação, entendeu-se que esta regra extingue a ágio decorrente de operações entre sociedades pertencentes ao mesmo grupo econômico ou entre partes relacionadas. Diante da importância das alterações trazidas com a Lei nº 12.973, de 2014, recomenda-se que a doutrina e a jurisprudência aprofundem os estudos sobre o tema.

THE CUE-RESPONSIVITY PHENOMENON IN DEPENDENT DRINKERS - PERSONALITY VULNERABILITY AND ANXIETY AS INTERVENING VARIABLES

The cue-responsivity phenomenon to alcohol-associated stimuli in dependent drinkers was examined. In accordance with previous research, significant differences on both physiological and subjective cue-responsivity variables, between dependent and non-dependent drinkers were found. The unique contribution of this paper is two-fold. Firstly, evidence is presented which suggests that the Eysenckian personality traits of introversion and neuroticism are more predictive of cue-responsivity variance in the dependent drinkers than either severity of dependence or number of years' drinking. Secondly, within this dependent group, the relationship between cue-responsivity and 'craving' was seen to be less straightforward than traditionally thought. Specifically, it suggested that it was the extent to which autonomic cue-responsivity elicited increases in self-reported anxiety, which predicted most of the variance on the 'craving' variable. Taken together, these results raise the interesting possibility that a personality disposition akin to trait anxiety, and the degree to which cue exposure elicits state anxiety, mediated the relationship between cue-responsivity and 'craving' in dependent drinkers.

Campaigning Against Europe? The Role of Euroskeptic Fringe and Mainstream Parties in the 2009 European Parliament Election

In this article, we analyze political parties' campaign communication during the 2009 European Parliamentary election in 11 countries (Austria, Bulgaria, Czech Republic, Germany, Hungary, The Netherlands, Poland, Portugal, Spain, Sweden, and the UK). We study which types of issues Euroskeptic fringe and Euroskeptic mainstream parties put on their campaign agendas and the kind and extent of EU opposition they voice. Further, we seek to understand whether Euroskeptic and non-Euroskeptic parties co-orient themselves toward each other within their national party systems with regard to their campaigns. To understand the role of Euroskeptic parties in the 2009 European Parliamentary elections, we draw on a systematic content analysis of parties' posters and televised campaign spots. Our results show that it is Euroskeptic parties at the edges of the political spectrum who discuss polity questions of EU integration and who most openly criticize the union. Principled opposition against the project of EU integration, however, can only be observed in the UK. Finally, we find indicators for co-orientation effects regarding the tone of EU mobilization: In national political environments where Euroskeptic parties strongly criticize the EU, pro-European parties at the same time publicly advance pro-EU positions.

Crown copyright

Copyright protects much of the creative, cultural, educational, scientific and informational material generated by federal, State/Territory and local governments and their constituent departments and agencies. Governments at all levels develop, manage and distribute a vast array of materials in the form of documents, reports, websites, datasets and databases on CD or DVD and files that can be downloaded from a website. Under the Copyright Act 1968 (Cth), with few exceptions government copyright is treated the same as copyright owned by non-government parties insofar as the range of protected materials and the exclusive proprietary rights attaching to them are concerned. However, the rationale for recognizing copyright in public sector materials and vesting ownership of copyright in governments is fundamentally different to the main rationales underpinning copyright generally. The central justification for recognizing Crown copyright is to ensure that government documents and materials created for public administrative purposes are disseminated in an accurate and reliable form. Consequently, the exclusive rights held by governments as copyright owners must be exercised in a manner consistent with the rationale for conferring copyright ownership on them. Since Crown copyright exists primarily to ensure that documents and materials produced for use in the conduct of government are circulated in an accurate and reliable form, governments should exercise their exclusive rights to ensure that their copyright materials are made available for access and reuse, in accordance with any laws and policies relating to access to public sector materials. While copyright law vests copyright owners with extensive bundles of exclusive rights which can be exercised to prevent others making use of the copyright material, in the case of Crown copyright materials these rights should rarely be asserted by government to deviate from the general rule that Crown copyright materials will be available for “full and free reproduction” by the community at large.

The effect of endotracheal suction on regional tidal ventilation and end-expiratory lung volume

Purpose: To examine the impact of different endotracheal tube (ETT) suction techniques on regional end-expiratory lung volume (EELV) and tidal volume (VT) in an animal model of surfactant-deficient lung injury. Methods: Six 2-week old piglets were intubated (4.0 mm ETT), muscle-relaxed and ventilated, and lung injury was induced with repeated saline lavage. In each animal, open suction (OS) and two methods of closed suction (CS) were performed in random order using both 5 and 8 French gauge (FG) catheters. The pre-suction volume state of the lung was standardised on the inflation limb of the pressure-volume relationship. Regional EELV and VT expressed as a proportion of the impedance change at vital capacity (%ZVCroi) within the anterior and posterior halves of the chest were measured during and for 60 s after suction using electrical impedance tomography. Results: During suction, 5 FG CS resulted in preservation of EELV in the anterior (nondependent) and posterior(dependent) lung compared to the other permutations, but these only reached significance in the anterior regions (p\0.001 repeated-measures ANOVA). VT within the anterior, but not posterior lung was significantly greater during 5FG CS compared to 8 FG CS; the mean difference was 15.1 [95% CI 5.1, 25.1]%ZVCroi. Neither catheter size nor suction technique influenced post-suction regional EELV or VT compared to pre-suction values (repeated-measures ANOVA). Conclusions: ETT suction causes transient loss of EELV and VT throughout the lung. Catheter size exerts a greater influence than suction method, with CS only protecting against derecruitment when a small catheter is used, especially in the non-dependent lung.

Ventilation distribution in rats : Part I - The effect of gas composition as measured with electrical impedance tomography

The measurement of ventilation distribution is currently performed using inhaled tracer gases for multiple breath inhalation studies or imaging techniques to quantify spatial gas distribution. Most tracer gases used for these studies have properties different from that of air. The effect of gas density on regional ventilation distribution has not been studied. This study aimed to measure the effect of gas density on regional ventilation distribution. Methods Ventilation distribution was measured in seven rats using electrical impedance tomography (EIT) in supine, prone, left and right lateral positions while being mechanically ventilated with either air, heliox (30% oxygen, 70% helium) or sulfur hexafluoride (20% SF6, 20% oxygen, 60% air). The effect of gas density on regional ventilation distribution was assessed. Results Gas density did not impact on regional ventilation distribution. The non-dependent lung was better ventilated in all four body positions. Gas density had no further impact on regional filling characteristics. The filling characteristics followed an anatomical pattern with the anterior and left lung showing a greater impedance change during the initial phase of the inspiration. Conclusion It was shown that gas density did not impact on convection dependent ventilation distribution in rats measured with EIT.

Alcohol consumption in young adults : the role of multisensory imagery

Little is known about the subjective experience of alcohol desire and craving in young people. Descriptions of alcohol urges continue to be extensively used in the everyday lexicon of young, non-dependent drinkers. Elaborated Intrusion (EI) Theory contends that imagery is central to craving and desires, and predicts that alcohol-related imagery will be associated with greater frequency and amount of drinking. This study involved 1,535 age stratified 18–25 year olds who completed an alcohol–related survey that included the Imagery scale of the Alcohol Craving Experience (ACE) questionnaire. Imagery items predicted 12-16% of the variance in concurrent alcohol consumption. Higher total Imagery subscale scores were linearly associated with greater drinking frequency and lower self-efficacy for moderate drinking. Interference with alcohol imagery may have promise as a preventive or early intervention target in young people.

The effect of feedback from pupil to teacher on assessment for leaning and visible learning: An ethnographic case study in a community school in England and the outcome in a state high school in Queensland, Australia

This study shows that there is positive regulatory effect of feedback from pupils to teachers on Assessment for Learning (AfL), classroom proactiveness, and on visible and progressive learning but not on behaviour. This research finding further articulates feedback from pupil to teacher as a paradigm shift from the classical paradigm of feedback from teacher to pupil. Here, the emphasis is geared towards pupils understanding of objectives built from previous knowledge. These are then feedback onto the teachers by the pupils in the form of discrete loops of cues and questions, where they are with their learning. This therefore enables them to move to the next level of understanding, and thus acquired independence, which in turn is reflected by their success in both formative and summative assessments. This study therefore shows that when feedback from pupil to teacher is used in combination with teacher to pupil feedback, AfL is ameliorated and hence, visible and accelerated learning occurs in a gender, nor subject non-dependent manner.

Impulsivity-related cognition in alcohol dependence: Is it moderated by DRD2/ANKK1 gene status and executive dysfunction?

Perceived impaired control over alcohol use is a key cognitive construct in alcohol dependence that has been related prospectively to treatment outcome and may mediate the risk for problem drinking conveyed by impulsivity in non-dependent drinkers. The aim of the current study was to investigate whether perceived impaired control may mediate the association between impulsivity-related measures (derived from the Short-form Eysenck Personality Questionnaire-Revised) and alcohol-dependence severity in alcohol-dependent drinkers. Furthermore, the extent to which this hypothesized relationship was moderated by genetic risk (Taq1A polymorphism in the DRD2/ANKK1 gene cluster) and verbal fluency as an indicator of executive cognitive ability (Controlled Oral Word Association Test) was also examined. A sample of 143 alcohol-dependent inpatients provided an extensive clinical history of their alcohol use, gave 10ml of blood for DNA analysis, and completed self-report measures relating to impulsivity, impaired control and severity of dependence. As hypothesized, perceived impaired control (partially) mediated the association between impulsivity-related measures and alcohol-dependence severity. This relationship was not moderated by the DRD2/ANKK1 polymorphism or verbal fluency. These results suggest that, in alcohol dependence, perceived impaired control is a cognitive mediator of impulsivity-related constructs that may be unaffected by DRD2/ANKK1 and neurocognitive processes underlying the retrieval of verbal information

Infinitiivi ja sen infiniittisyys : Tutkimus suomen kielen itsenäisistä A-infinitiivikonstruktioista

"Infinitive and its infinity" advocates an approach to infinitives that differs from most previous descriptions in several ways. Infinitives are generally considered to be an illustrative example of an inherently subordinated verb category. This is due to the fact that they are morphologically reduced and are allegedly not able to function as the only predicate of an independent clause. While former descriptions have thus treated infinitives as a linguistic category heavily dependent on the finite verb, my claim is that Finnish A-infinitives (e.g. juosta to run , olla to be ) can be used as independent grammatical units: they need not be either dependent or subordinated, but can have an equal status with finite constructions. In other words, they can be conceptually and interactionally non-dependent. Theoretically, the main objective of the thesis is to discover the nature of non-finite conceptualization and the ways in which it is utilized in everyday interactions. This is accomplished by contrasting finite and non-finite conceptualization with respect to the morphosyntactic marking of person, tense and modality. I argue that the morphologically reduced nature of infinitives can be used as an interactional resource. Independent A-infinitive constructions designate verbal processes that profile no participants, lack any connection with time, and present states of affairs as intensional, structural spaces. Consequently, they provide the interactants with a conceptual alternative in contrast to finite predications that are in Finnish always grammatically anchored to time, modality and person. The deictically unanchored character of A-infinitive constructions makes them highly affective and reflexive in nature. I discuss my findings primarily in the light of Cognitive Grammar. I have drawn insight from various other fields, too: among the theories that are touched upon are interactional linguistics, functional-typological linguistics, and studies on the poetic and metapragmatic use of language. The study is based on empirical data interpreted in qualitative terms. Analyses are based on 980 examples coming mainly from written language. Some 20 examples of spoken data are analyzed as well. In sum, the thesis presents a critical statement towards the finite-verb centred outlook on language and shows that analyzing non-finite elements as such reveals new aspects of grammar and interaction. This is to acknowledge the fact that infinitives, albeit prototypically participating in the coding of dependent events, can also be used outside of the context of the finite verb. Such a view poses several new research questions, as a linguistic category generally seen to code dependent, less prominent states of affairs , now is viewed on as possessing a full cognitive and pragmatic potential.

Charity accountability in the UK: through the eyes of the donor

Purpose – The purpose of this paper is to explore accountability from the perspective of charity donors.

Design/methodology/approach – The research utilises semi-structured interviews with a range of donors. In addition, it summarises the main findings from key related research (that uses document content analysis and questionnaire surveys) as a basis for better appreciating donor engagement.

Findings – This research offers evidence that while donors are viewed as the key stakeholder to whom a charity should be accountable, the relevance of the information commonly disclosed in formal charity communications is questionable. This is viewed as significant in terms of small dependent donors, although less critical in the case of non-dependent large donors who have power to demand individualised information. However, although all donors do not particularly engage with these formal communications, they are viewed by them as having significance and their production and publication serves as an important legitimising tool in the sector (enhancing trust and reputation).

Research limitations/implications – This research is based on semi-structured interviews with individual small donors and large institutional donors to large UK charities and therefore any generalising of the conclusions beyond large charities, and beyond the UK, should be undertaken with care. In addition, it focuses solely on the perceptions of donors, and other stakeholder groups are also important in this process.

Originality/value – Despite the widespread acceptance that charities have a duty to discharge accountability to their stakeholders, there is limited knowledge of their information needs and whether the performance information currently being disclosed fulfils them. This study provides a unique insight into the perspective of a key stakeholder group (donors) with respect to accountability.

Legislating for political gender quotas in Ireland

In July 2012, legislation on political party funding and candidate gender quotas was enacted by the Irish Parliament. The Electoral (Amendment) (Political Funding) Act 2012 provides for a 30% gender quota for party candidates at the next general election, rising to 40% seven years thereafter. Non-compliant parties will lose half of their annual state funding. Informed by insights from feminist institutionalism, this paper will consider the question: why did Irish political parties, who have always been so reluctant to tackle the question of women’s under-representation, suddenly do a volte-face and introduce such a radical measure as legislative gender quotas? In answering this question, we argue that the political reform discourse that emerged following the recent Irish economic crisis was a significant factor in the adoption of legislative gender quotas in the Republic of Ireland. It signified, and made visible, the divergence between politicians and the public on the issue in a context where political representatives were under question, and political institutions being criticised, for ineffective political management. We contend that Ireland is an example of how apparently enduring and immutable gender norms can be overcome. We suggest that feminist institutionalism enables an unpacking of the messy complexities of institutional resistance to change and reveals the power of informal institutions to shape outcomes leading to a major formal rule change.

Rebelle devant les extrêmes : Paul Levi, une biographie politique

Cette thèse de doctorat est une biographie politique de Paul Levi, militant marxiste qui a fait carrière en Allemagne durant la période de l’entre-deux-guerres. Dès 1914, Levi incarne un courant radical à l’intérieur du Parti social-démocrate d’Allemagne (SPD). Il dénonce, entre autres, aux côtés de Rosa Luxemburg l’appui du parti à l’effort militaire national. Levi s’inspire également de Lénine qu’il rencontre pour la première fois en Suisse en 1916-1917. Lorsqu’il prend les commandes du Parti communiste d’Allemagne (KPD) en 1919, Levi dirige celui-ci d’une main de fer, selon le concept du « centralisme démocratique ». Il fait également tout en son pouvoir pour faire éclater la révolution ouvrière en Allemagne afin d’installer une dictature du prolétariat qui exclurait toutes les classes non ouvrières du pouvoir. En ce sens, Levi imagine un État socialiste semblable à celui fondé par Lénine en Russie en 1917. Contrairement à l’historiographie traditionnelle, notre thèse montre conséquemment que Levi n’était guère un « socialiste démocrate ». Il était plutôt un militant marxiste qui, par son radicalisme, a contribué à diviser le mouvement ouvrier allemand ce qui, en revanche, a fragilisé la république de Weimar. Cette thèse fait également ressortir le caractère résolument rebelle de Paul Levi. Partout où il passe, Levi dénonce les politiques bourgeoises des partis non-ouvriers, mais aussi celles de la majorité des organisations dont il fait partie, c’est-à-dire les partis ouvriers de la république de Weimar et le Reichstag. Son tempérament impulsif fait de lui un homme politique isolé qui, d’ailleurs, se fait de nombreux ennemis. En 1921, à titre d’exemple, il se brouille avec d’importants bolcheviques, ce qui met fin à sa carrière au sein du KPD. Les communistes voient désormais en lui un ennemi de la classe ouvrière et mènent contre lui de nombreuses campagnes diffamatoires. Levi, de son côté, dénonce ouvertement la terreur stalinienne qui, selon lui, est en train de contaminer le mouvement communiste européen. Notre travail montre également que Levi, cette fois en tant qu’avocat juif, lutte corps et âme contre les nazis. En 1926, dans le cadre d’une commission d’enquête publique du Reichstag chargée de faire la lumière sur des meurtres politiques commis en Bavière, il tente par tous les moyens d’inculper certains criminels nazis. Levi est conséquemment la cible de la presse antisémite allemande. Il refuse toutefois de céder à l’intimidation et choisit plutôt de poursuivre en justice quelques-uns des plus importants membres du Parti nazi, dont Alfred Rosenberg et Hitler lui-même, en plus de forcer de nombreux autres nazis à comparaître devant la commission d’enquête du Reichstag. Bref, si ce travail se veut critique envers la pensée révolutionnaire de Levi, il souligne aussi l’intégrité politique de cet homme dont les convictions sont demeurées inébranlables face aux dérives criminelles des extrêmes idéologiques de son époque.