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Dissertations / Theses on the topic 'Corporate veil'
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Kakubo, Mwanchela M. "Justifications for piercing the corporate veil." Master's thesis, University of Cape Town, 2011. http://hdl.handle.net/11427/13510.
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Includes bibliographical references.According to the decision in Salomon a company is recognised as a legal entity separate and distinct from its shareholders. Although this fundamental rule has had a considerable influence in company law worldwide, it cannot be absolute and, as such, must allow for exceptions where the courts may disregard the separate legal personality of the company. The general rule is that a court will pierce the corporate veil “only where special circumstances exist indicating that it is a mere façade concealing the true facts, so that the separate existence of the company is in some sense being abused or, at least, is not being maintained in the full sense, with the result that separates between the company and its members does not in fact exist. However the courts uniformly exercise significant discretion, and fail to offer a clear standard for veil piercing.”4 Besides company law, this research paper also considers other areas of law where this principle has been applied. These include labour law, criminal (corporate liability) and maritime law.
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Tham, Szu-Shen. "Piercing the corporate veil: Australia and China." Thesis, Tham, Szu-Shen (2014) Piercing the corporate veil: Australia and China. Honours thesis, Murdoch University, 2014. https://researchrepository.murdoch.edu.au/id/eprint/25665/.
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While Australia has long adopted the corporate veil piercing doctrine from the UK model, China has only recently enacted veil piercing provisions in 2006. This thesis compares Australia’s long standing veil piercing doctrine and China’s recent veil piercing enactment to determine which jurisdiction provides better veil piercing laws in protecting creditors’ interests. The findings of this thesis are significant for creditors such as foreign lenders or business partners who wish to choose a wellprotected and safe market in which to invest.
This thesis will provide a discussion and comparison on Australia’s and China’s directors’ duties to prevent insolvent trading and instances in which veil piercing can occur. There will be an addition of another jurisdiction, United States in lieu of China, because China’s insolvent trading laws are based on US laws and there is a dearth of academic literature in the area of insolvent trading laws in China.
This thesis will argue that Australia has better veil piercing laws to protect creditors’ interests compared to China due to the very limited scope of China’s veil piercing laws, which are drafted in vague terms and the Chinese civil legal system (in which the doctrine of precedent is absent). In addition, the author suggests that this is due to the fact that many companies are still State Owned Enterprises in China, subject to strong political influence and therefore protective of state shareholders.
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Knutsson, Philip. "Piercing the corporate veil : limits of limited liability." Thesis, Stockholms universitet, Juridiska institutionen, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-153357.
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Lo, Stefan Huoy Cheng. "In search of corporate accountability: liabilities of corporate participants." Thesis, The University of Sydney, 2015. http://hdl.handle.net/2123/13628.
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There is much debate over corporate social responsibility on whether business companies should look beyond shareholder primacy and profit maximisation to act for the benefit of others. But it is generally agreed, even amongst advocates of shareholder primacy, that profit maximisation should only be achieved within the framework of external laws regulating the conduct of individuals and companies generally. If the objectives of such external laws are not to be defeated, then it is important for controllers of companies to ensure corporate compliance with the law. Yet controversies have arisen (such as the James Hardie scandal) where corporate enterprises may have improperly flouted or evaded liabilities under the law. Against this background, the thesis argues that it is necessary to ensure that responsible persons are accountable under the law so as to promote compliance with legal regulations in the corporate context. Individuals or entities behind the company who are responsible for wrongful conduct should be held liable under the law ― whether it be tort law or statutory regulation. Some counter that the corporate law principles of limited liability and separate entity have primacy to effectively shield those behind the company from at least certain types of liability. However, the thesis argues that it is undesirable for corporate insiders to hide behind the company to avoid tortious or statutory liabilities. The thesis adopts a theory of interactive (corrective) justice to be applied in the corporate context to justify the imposition of civil liability on responsible directors, shareholders and other corporate participants. In light of this theoretical framework, possibilities of rectifying deficiencies in the law through judicial development of existing legal principles will be examined. To the extent that appropriate directions in the law cannot be achieved via judicial development of the law, the thesis also investigates possibilities of statutory reform.
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Nonyane, Samson Koketso. "Examination of circumstances when the corporate veil will be pierced." Diss., University of Pretoria, 2019. http://hdl.handle.net/2263/77426.
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Marobela, Mmatjie Meriam. "Piercing of the corporate veil in a holding/subsidiary relationship." Diss., University of Pretoria, 2017. http://hdl.handle.net/2263/65679.
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Cohen, Jacqui. "Veil Piercing - A Necessary evil? A critical study on the doctrines of limited liability and piercing the corporate veil." Master's thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/4592.
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This paper will focus on the limited liability of the company and one of the important exceptions to this rule: piercing the corporate veil. This paper reveals, after a detailed analysis, that the doctrine of piercing the corporate veil is inherently flawed. While accepting the necessity for such a doctrine in the context of a global market, this paper shows that its application in many jurisdictions, including South Africa, has proved to be problematic. The question that arises for consideration is whether the difficulties associated with piercing the corporate veil outweigh the obvious benefits of its existence. Put another way, does the doctrine, with all of its flaws, bring about sufficient benefits to justify its maintenance within the South African legal system, or are there in fact other remedies to assist those seeking to hold directors and members liable for the conduct of the company? This paper addresses these issues, and ultimately seeks to assess the prospects of the doctrine in respect of its permanence within the South African legal system.
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Konradsson, Charlotta. "Lifting the Corporate Veil : Do we need to regulate this institute in swedish law?" Thesis, Linköping University, Department of Management and Economics, 2000. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-722.
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The subject for this composition is the instute"ansvarsgenombrott"which in english is called"lifting the corporate veil"or"piercing the corporate veil". This institute has given rise to several very controversial questions. The most important questions are: Which principles must be fulfilled if the institute shall come in to question and is there a need for a regulation of the institute in swedish law?
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Asdorian, Kathleen Blake. "Piercing the corporate veil in a religious institution the search for the assets /." Theological Research Exchange Network (TREN) Theological Research Exchange Network (TREN) Access this title online, 2006. http://www.tren.com.
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Dabor, Igho Lordson. "Limited liability : a pathway for corporate recklessness?" Thesis, University of Wolverhampton, 2016. http://hdl.handle.net/2436/620569.
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This thesis argues that the twin concept of separate personality and limited liability from its historical beginnings, has entrenched corporate irresponsibility. It assesses the role that these concepts have played in tackling corporate irresponsibility from their historical origins to the present day, commenting on the lessons learnt. Whilst the institution of the company as a legal person is unquestionably the bedrock of modern company law,1 this thesis examines these concepts not necessarily from the position of disputing the philosophical, economic, or political imperatives, all of which are incredibly important – but from the viewpoint that historically, the principle of separate personality and limited liability entrenches corporate irresponsibility. As such, this thesis suggests a partial abandonment of the separate personality principle because it provides a mechanism for dishonest directors to escape liability for their fraudulent conduct. It also argues that the existing judicial evasion and concealment2 principles and the statutory fraudulent and wrongful trading provisions under the Insolvency Act 19863 are too restrictive, and ambiguous in combating corporate abuse. It is concluded that the existing common law and statutory rules geared towards combating abuse of limited liability provides no coherent format upon which the courts and legislature may effectively curb abuse of the corporate form. As such, these laws in light of their inability to make dishonest directors personally liable for their fraudulent conducts ought to be challenged. There is a need to challenge the existing rules in order to show the effect abuse of limited liability has on creditors, the public and the economy. This research indicates that there ought to be an adequate and effective alternative law which provides balance and support for genuine enterprise whilst providing a robust system whereby those who abuse the corporate form can be easily made liable for corporate debts.
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Navarro, Jose. "The piercing of the corporate veil in Latin American jurisprudence, with specific emphasis on Panama." Thesis, City University London, 2013. http://openaccess.city.ac.uk/3486/.
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This thesis is composed of five chapters. The first chapter addresses general aspects regarding the piercing of the corporate veil. The rationale for this chapter is to give a brief overview of piercing the corporate veil and address basic aspects that will be covered in this thesis; for example, piercing the corporate veil in corporate groups and piercing the corporate veil in the context of privately owned companies. Additionally, reasons for not covering points such as piercing the corporate veil in the context of public companies will be mentioned. The second chapter is dedicated to studying the piercing of the corporate veil in England and the U.S .. These jurisdictions are the parents of the modern corporate personality and general aspects about piercing . the corporate veil derive from these countries. Thus, Chapter Two can be regarded as a continuation of Chapter One. My purpose is to present the Anglo-American piercing of the corporate veil for it to be contrasted in Chapter Three. Chapter Two starts by addressing the piercing of the corporate veil in England and the reasons for the current position of English courts over this matter. The second part of this chapter is dedicated to the U.S. and its approaches developed in order to deal with corporate personality in that jurisdiction. This chapter concludes by stating the reasons why these jurisdictions have different positions regarding this subject. The third chapter will cover the piercing of the corporate veil in Spain and Latin America. This chapter starts by addressing general aspects of the corporate personality in Spain and Latin America as well as civil law concepts and principles used by these jurisdictions when dealing with corporate personality issues. The second section of this chapter is dedicated to Spain and corporate personality issues in that jurisdiction. Following, is the third section which starts by making a brief comment about the reasons for choosing the jurisdictions subject of study before continuing by addressing Argentina, Chile, Colombia and Brazil individually. This chapter ends by making a comparison between the methods used by Spain and the discussed Latin American jurisdictions. The fourth chapter is dedicated to the main case study, Panama. In this chapter, basic aspects of the Panamanian corporate entity in addition to the way in which Panamanian authorities have dealt with corporate veil issues to date are addressed. Finally, the principle of san a critica will be explained in the fifth chapter. The origins and rationale for the existence of sana critica and the reason to consider it suitable for supplementing an approach to deal with corporate veil issues. In addition, each of the rules on which sana critica is founded will be explained as well as the influence these rules have had over judges thinking and judgments. This chapter ends with a suggestion for the development of an approach to deal with corporate veil issues in Panama.
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Sundby, Anna. "Piercing the corporate veil in swedish law : points of view de lege lata and de lege ferenda." Thesis, Linköping University, Department of Management and Economics, 2000. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-665.
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The basic principle for limited companies is that the owners are not liable for the debts of the company. To protect the creditors of the company, however, a theory of personal liability for the owners has evolved, the so called piercing the corporate veil theory. For decades there have been disagreements wether or not it would be motivated to legislate the theory of piercing the corporate veil, and what this legislation might look like. The basic problems in my essay are: Is there a need to legislate the theory of piercing the corporate veil in Sweden? What would such a legislation look like in Sweden? To answer these questions I analyzed cases regarding the piercing the corporate veil theory, examined the theory in the USA and Germany and described how authors would like to answer these questions. My results are that there is a need to increase the liability that a parent company has for the debts of its subsidiary companies. This should be done by changing the rule in 15:3 ABL.
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Siebritz, Kim-Leigh. "Piercing the corporate veil : a critical analysis of section 20(9) of the Companies Act 71 of 2008." Thesis, University of the Western Cape, 2016. http://hdl.handle.net/11394/5522.
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Zindoga, Washington Tawanda. "Piercing of the corporate veil in terms of Gore: Section 20(9) of the new Companies Act 17 of 2008." Master's thesis, University of Cape Town, 2015. http://hdl.handle.net/11427/16923.
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Includes bibliographical referencesThe first part of this minor dissertation will examine the historical development of the common law doctrine of piercing the corporate veil, its status and the concerns raised against the rule. In light of the fact that veil piercing erodes the limited liability of a company, it is necessary to appreciate both the relevance and the significance of separate legal personality and the historical development of the doctrine that carves out exceptions to limited liability in this context. The concept of separate legal personality goes hand in hand with the doctrine of veil piercing. This part will further illustrate the various approaches that courts have taken in deciding whether or not to pierce the corporate veil. A criticism of the doctrine is that it comes with no clear guidelines directing courts to the appropriate circumstances for piercing the corporate veil. It will be argued that the courts have relied invariably on a number of discrete, unrelated categories of conduct upon which to base decisions to disregard the corporate personality of a company, but this approach in the end is unsatisfactory. The concept of corporate personality will be discussed in this part in order to achieve a better understanding of the concept itself and to shed some light on the legal nature of the corporate personality. Furthermore, this part will examine recent trends in foreign law in regard to the doctrine of piercing the corporate veil that may serve as guidelines to the interpretation and the application of the doctrine in South African law. Particularly, the English judicial approach to piercing the corporate veil will be discussed. This in turn will lead to a consideration of the question whether further development is necessary, and if so, which direction is best suited for South African company law. The second part of this dissertation will discuss the rules of interpretation, the basic approaches to statutory interpretation followed by our courts and which approach has enjoyed preference in recent judgments. These approaches will assist in the discussion on the interpretation of section 20 (9) of the Companies Act. Section 20(9) will be examined, and the concerns that writers have raised will be discussed. This part will further examine the judgment delivered in Gore with specific reference to the theories of statutory interpretation used, and the final interpretation applied by the court and what effect this has on the existing rules of piercing the corporate veil. It will be contended that courts must interpret and apply section 20(9) in a way that gives effect to the purport and spirit of the Constitution and results in clarity and simplicity in the statutory doctrine of piercing the corporate veil. The fourth and final part of this research will summarize the discussion, where the research will be considered and recommendations made as to how section 20 (9) should be best interpreted. Given the lack of a unified approach to the scope and conditions of application of the doctrine of veil piercing, which allegedly leads to confusion and frequent misuse, this study aims at clarifying the scope of the doctrine and conditions under which it can be applied. It will attempt to clear up some of the mist enveloping the concept of corporate veil piercing.
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Lövrup, Sten. "Ansvarsgenombrott : Särskilt om "processbolag"." Thesis, Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-73943.
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Ett processbolag är ett bolag vars huvudsyfte är att driva en process åt sin huvudman. Enligt huvudregeln i rättegångsbalken skall den förlorande parten stå för den vinnande partens rättegångskostnader. Vid det fall att en person använder sig av ett underkapitaliserat processbolag för att driva processen kan denne person vid en eventuell förlust, försätta bolaget i konkurs och därmed undvika att betala det stora belopp som krav på rättegångskostnader oftast utgör. Huvudregeln i aktiebolagslagen är att vare sig aktieägare eller någon annan skall vara skyldig att svara för aktiebolagets åtaganden. Denna huvudregel stipuleras i aktiebolagslagens 3 kap 1 §. Det har dock utvecklats en princip i praxis för när undantag görs ifrån denna huvudprincip och man ålägger aktieägare eller annan med "bestämmande inflytande" över bolaget ett ansvar för bolagets skulder. Denna princip kallas för ansvarsgenombrott. I doktrin går åsikterna isär när det gäller denna princip. Vissa författare anser att någon praxis som ger stöd för ett ansvarsgenombrottsinstitut inte existerar eller att det åtminstone är omöjligt att dra några säkra slutsatser om en eventuell utformning. Andra författare kan se tydliga principer utvecklade och har även ställt upp kriterier för när ansvarsgenombrott kan anses vara för handen. När det gäller processbolag diskuteras frågan inte i någon vidare utsträckning i vare sig praxis eller doktrin. Med det nya rättsfallet T 3004-08 (Punctatorfallet) har dock frågan fått nytt liv. Det rör sig här om ett enormt utstuderat användande av aktiebolagsformen för att genom ett processbolag undgå ansvar för rättegångskostnaderna i målet. Jag sätter i denna uppsats existerande rättskällor i relation till detta nya rättsfall för att utröna huruvida användandet av ett processbolag är grund för att tillämpa principerna om ansvarsgenombrott eller ej.
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Bailey, Michael. "The doctrine of piercing the corporate veil in South Africa: an analysis of the South African approach with lessons from the Canadian jurisprudence." Master's thesis, Faculty of Law, 2020. http://hdl.handle.net/11427/32583.
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The first principle of a corporation is the right to have separate legal personality independent from the directors and shareholders. The entity becomes distinct from those who incorporate it and those who participate in the active management of the corporation's business. The corporation is owned by shareholders. The shareholders, as the natural persons with ownership rights in the artificial entity, retain obligations distinct from those of the corporation. The shareholders thus cannot be held liable for obligations that the corporations may be required to fulfil, be it primary or collateral, in its business dealings. There is a separation between the company, as a separate juristic person, and its shareholder. The distinction between the company and its shareholders and directors is described as the infamous ‘veil' to separate the corporation from the owners themselves. The benefit of separate legal personality is the second principle afforded to a corporation - limited liability of shareholders. As a general principle shareholders are not liable for the debts of the company. As a separate legal person the company exists in perpetuity despite changes in ownership structure. This makes commercial sense, because ‘the primary purpose for the doctrine of separate legal personality is to encourage entrepreneurship, by shifting the risks of business failure away from entrepreneurs to creditors and other risk bearers'. Managers of the business can take necessary commercial risks without the consequence of individual liability.
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El-Saadouni, Raed. "The liability of groups of companies in Islamic law : a comparative study with common law." Thesis, University of Stirling, 2013. http://hdl.handle.net/1893/18619.
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Groups of companies offer considerable economic and practical advantages over other forms of business organizations. However, the phenomenon creates a long list of problems in terms of antitrust law, tax law, labour law, corporate law, and in the case of international companies, conflict of laws. National laws do not provide a complete solution to these problems because groups of companies are still governed by traditional corporate law, which is designed to govern single independent companies. On the other hand, harmonization of the law of corporate groups across Common legal systems is neither feasible not advisable. The most important problem which has not yet been completely solved by Common law systems is the liability of groups of companies for the debts of their subsidiaries. This has been described as "one of the great unsolved problems of modern company law". The present study aims to analyse the solutions provided by Common law systems to this problem and evaluate if they provide a solid settlement or whether further safeguards are needed for those dealing with corporate groups, namely minority shareholders and outsiders including creditors. By using a comparative approach with the Islamic law system, the study evaluates if the Common law solutions are also applicable in such a religious system or whether, due to its unique character Islamic law needs to create its own solution. This comparative approach assesses the possibilities of harmonization between Common law and Islamic law systems and promotes the Islamisation of modern laws in Islamic countries.
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Cazau, Pierre-Antoine. "La transparence des personnes morales en droit administratif." Thesis, Bordeaux, 2016. http://www.theses.fr/2016BORD0436.
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La transparence des personnes morales en droit administratif se présente comme un argument visant à faire prévaloir la réalité de la situation d’une personne morale sur sa forme. L’argument de transparence entraîne une modification du rapport d’altérité entre deux personnes morales dont l’une est entièrement contrôlée par l’autre : alors qu’elles sont distinctes l’une de l’autre, le juge assimile l’organisme dépourvu d’autonomie à un service de la personne publique. La transparence n’est toutefois pas dotée d’un régime juridique stable et cohérent. L’opération de qualification est accessoire à sa mise en oeuvre, de sorte que les rapports juridiques entre les personnes morales varient. La personne morale n’est regardée comme « transparente » qu’à l’occasion d’un litige pour la résolution d’un problème juridique précis ; elle peut à nouveau être regardée comme distincte de la personne publique lors d’un nouveau procès. Avec cette technique, le juge administratif met en échec les effets de contournement des règles du droit administratif sans créer de règles ou d’exceptions jurisprudentielles nouvelles. Aux côtés du mandat administratif, l’argument de transparence permet de compléter l’arsenal de protection de la compétence du juge administratif et du respect des règles propres à l’administration, dont les effets et la portée peuvent être mesurés et adaptés aux situations. Il permet également aux requérants d’envisager une stratégie juridique susceptible de faire sauter l’obstacle de la personnalité morale de l’organisme que maîtrise totalement l’administrationPiercing the veil of corporate entities in French administrative law appears as an argument which aims at letting the reality of the situation of a corporate entity prevail over its form. This argument of transparency modifies the relation of alterity between two corporate entities in which one is completely controlled by the other: while they are distinct from each other, the judge assimilates the organization devoid of autonomy to a service belonging to the public entity. However, transparency is not provided with a stable and coherent legal regime. The operation of qualification is incidental to its implementation, so that judiciary relations between corporate entities vary. The corporate entity is only regarded as “transparent” in the course of a litigation concerning the resolving of a precise judiciary problem; it can be considered as distinct again from the public entity at a new trial. With this process, the administrative judge defeats the bypassing of the rules of administrative law without creating any new rule or jurisprudential exception. Together with administrative mandates, the argument of transparency allows to complete the arsenal of protection of the administrative judge’s authority and to enforce administrative rules, whose effects and reach can be measured and adapted to situations. It also allows petitioners to consider a legal strategy that may overcome the obstacle posed by the corporate entity of the organization which is completely controlled by the administration
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Silva, Rodrigo Martins da. "A desconsideração da personalidade jurídica no direito tributário: dogmática e análise da jurisprudência brasileira." Pontifícia Universidade Católica de São Paulo, 2015. https://tede2.pucsp.br/handle/handle/6840.
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Previous issue date: 2015-08-28This paper intends to analyse the possibility of applying the lifting of the corporate veil theory to the tax Law. Starting at the basic definitions, the paper‟s objective is to demonstrate the main aspects and fundaments of this theory in order to apply and test them in the subsystem of tax Law, considering its material and procedural particularities. Concluding that it is possible to apply the lifting of the corporate veil to the tax Law, after analysing and conjugating various doctrinaire and jurisdictional understandings, this paper finally aims at offering a critical and comparative analysis between the lifting of the corporate veil and similar institutions. It constitutes a multidisciplinary paper that aggregates institutions and doctrinaire concepts belonging to various Law subsystems, such as the civil, the commercial, the procedural, and mainly, the tax Law, confronting them with decisions taken by Brazilian courts, specially the Superior Court of Justice
O presente trabalho tem como objetivo analisar a possibilidade de aplicação da teoria da desconsideração da personalidade jurídica no direito tributário. Partindo de definições básicas, visa demonstrar os principais aspectos e fundamentos dessa teoria para aplicá-los e testá-los no subsistema do direito tributário, considerando, para tanto, as particularidades materiais e processuais desse subsistema. Concluindo pela possibilidade de aplicação da teoria da desconsideração da personalidade jurídica no direito tributário, após analisar e conjugar diferentes entendimentos doutrinários e jurisprudenciais sobre o tema, visa oferecer, por fim, uma análise crítica e comparativa entre a desconsideração da personalidade jurídica e institutos semelhantes. É um trabalho multidisciplinar, que agrega institutos e conceitos doutrinários pertencentes a diversos subsistemas do direito, como o civil, comercial, empresarial, processual e, principalmente, o tributário, confrontando-os com decisões dos tribunais brasileiros, principalmente os superiores
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Castro, Roberta Dias Tarpinian de. "A função cautelar do incidente de desconsideração da personalidade juridica na fase de conhecimento." Pontifícia Universidade Católica de São Paulo, 2018. https://tede2.pucsp.br/handle/handle/21004.
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The present paper has the purpose of analyzing the reasons why the incident of disregard doctrine established in the cognizance phase has a preventive function. In order to reach the aimed conclusion, the paper will analyze the disregard doctrine by the material aspect, studying why an institute of procedural law, which seeks to eliminate the autonomy of assets existing between a legal entity and its members, preventing third parties from receiving credits for which they are entitled (financial loss), can be set up at a procedural moment where there is still no credit (cognizance phase)
O presente trabalho tem a finalidade de analisar as razões pelas quais o incidente de desconsideração da personalidade jurídica instaurado na fase de conhecimento tem função cautelar. Para chegar à almejada conclusão, o trabalho analisará a desconsideração da personalidade jurídica pelo prisma material, estudando porque um instituto de direito processual, que visa afastar a autonomia patrimonial existente entre pessoa jurídica e seus integrantes, evitando que terceiros deixem de receber créditos aos quais tem direito (prejuízo financeiro), pode ser instauração em um momento processual em que ainda não há crédito (fase de conhecimento)
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Oliveira, André Araújo de. "O incidente de desconsideração da personalidade jurídica e sua aplicabilidade ao processo do trabalho." Pontifícia Universidade Católica de São Paulo, 2018. https://tede2.pucsp.br/handle/handle/21204.
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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES
Disregard of legal personality is provided for in our legal system, but until the recent amendment to the Code of Civil Procedure in 2015, without any form of application. Thus, it was up to the magistrate, through provocation of the party, to adopt the procedure he considered most appropriate. The legal forecast of the procedural incident removed the legal uncertainty that existed until then, so that the parties begin to know, in advance, the procedural track to discuss their incidence. In the Labor Procedural Law, there was already an indication of the application of the incident, via a subsidiary invocation of the general procedural rules, including the manifestation of the TST in this sense. Doubts were buried with the labor reform, brought by Law 13467/2017, which was clear in this regard. In order to understand the logic of the incident in this specialized, this thesis proposes the presentation of the principles of the work process, the scope of the civil process subsidiarity to the labor process, with the discussions around this theme, as well as the own institute of the disregard of personality and, of course, by the consequences of its non-observance by the Labor Judge, since even if labor reform had room for discussion, the legal amendment, as already mentioned, leaves no room for understanding other than its observance. It is also proposed to discuss the incident of disregard of the legal personality, invoking the principles that underpin its relevance, the general power of caution and the protection of urgency as a possible justification to avoid the need to install the incident, as well as the official impulse and possible resources to be handled in the reception or request for disregard of legal personality
A desconsideração da personalidade jurídica está prevista em nosso ordenamento jurídico, mas até a recente alteração no Código de Processo Civil, em 2015, sem regramento quanto à forma de sua aplicação. Assim, cabia ao magistrado, via provocação da parte, adotar o trâmite que entendesse mais adequado. A previsão legal do incidente processual afastou a insegurança jurídica até então existente, de tal modo que as partes passam a conhecer, de antemão, o trilhar processual para discussão de sua incidência. No Direito Processual do Trabalho, já havia indicação da aplicação do incidente, via invocação subsidiária das normas processuais gerais, inclusive com manifestação do TST. As dúvidas foram sepultadas com a reforma trabalhista, trazida pela Lei 13.467/2017, que foi clara nesse sentido. Para entendimento da lógica do incidente nessa especializada, esta tese propõe a apresentação dos princípios do processo do trabalho, o alcance da subsidiariedade do processo civil ao processo do trabalho, com as discussões em torno desse tema, bem como o próprio instituto da desconsideração da personalidade jurídica, passando, obviamente, pelas consequências de sua não observância pelo juiz do trabalho. Visto que, até a reforma trabalhista havia espaço para discussão, a alteração legal, como já mencionado, não deixa espaços para entendimento outro que não a sua observância. Propõe-se, também, a discussão do próprio incidente de desconsideração da personalidade jurídica, invocando os princípios que sustentam sua relevância, o poder geral de cautela e a tutela de urgência como possível justificativa para afastar a necessidade da instauração do incidente, assim como o impulso oficial e os recursos possíveis de serem manejados diante do acolhimento ou do pedido de desconsideração da personalidade jurídica
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Lindblad, Matilda. "Parent Company Liability for Torts of Subsidiaries : A Comparative Study of Swedish and UK Company Law with Emphasis on Piercing the Corporate Veil and Implications for Victims of Torts and Human Rights Violations." Thesis, Uppsala universitet, Juridiska institutionen, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-416230.
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The gas leak disaster in Bhopal, India, in 1984 illustrates a situation of catastrophe and mass torts resulting in loss of life and health as well as environmental degradation. The Indian company Union Carbide India Limited, who owned and operated the chemical plant that caused the disaster, did not have sufficient assets to compensate the victims in contrast to its financially well-equipped US parent company Union Carbide Corporation. The courts never reached a decision regarding parent company liability for the subsidiary’s debts arising from tort claims against the subsidiary. However, where the subsidiary cannot satisfy its tort creditors, as in the Bhopal case, questions regarding parent company liability become highly relevant in relation to both foreign and domestic subsidiaries. Therefore, parent company liability for subsidiaries’ torts is discussed in this thesis with reference to Swedish and UK company law and with a focus on the tort creditors’ situation and the business and human rights debate. From limited liability for shareholders and each company being a separate legal entity follows that a parent company is not liable for its subsidiaries’ debts in neither Swedish nor UK company law. These concepts serve the important function of facilitating risk-taking and entrepreneurial activities. However, they also contribute to the problem of uncompensated tort victims arising where a subsidiary is involved in liability- producing activities but lacks assets to compensate the tort victims. Where limited liability and each company being a separate legal entity leads to particularly inappropriate results, the doctrine of piercing the corporate veil in both Sweden and the UK allows the court to disregard the separate legal personalities and hold the parent company liable for its subsidiary’s acts or omissions. The doctrine is characterised by uncertainty and is seemingly only available under exceptional circumstances. The doctrine does little to mitigate the problems for subsidiaries’ tort creditors at large. The business and human rights debate calls for access to judicial remedies for victims of businesses’ human rights violations. As some human rights violations can form the basis of a tort claim, it is relevant to discuss parent company liability according to company law in relation to human rights violations. The United Nations Guiding Principles on Business and Human Rights emphasise the need to ensure that corporate law does not prevent access to judicial remedies. However, the company law regulation of liability in company groups seems in practice to function as an obstacle for access to judicial remedies for human rights victims, particularly when also considering the inadequate legal regimes in some host states and the hurdles of jurisdiction and applicable law in multinational company groups. It is concluded in this thesis that the company law regulation of liability in company groups is seemingly not equipped to meet the challenges arising with the development of company groups, the global reach of the private business sector, the risks of mass torts and the influence of the business sector on human rights.
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Longo, Caricielli Maísa. "Natureza jurídica da decisão que julga a desconsideração da personalidade jurídica no processo civil: extensão e limites." Pontifícia Universidade Católica de São Paulo, 2018. https://tede2.pucsp.br/handle/handle/21281.
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Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2018-07-27T13:30:26Z
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This paper deals with the issue of reflecting on the nature, extent and limits of the judicial decision, which recognizes or not the disregarding of the legal personality. Furthermore, it analyzes the impacts that such a decision will create within and out of the legal action in the event of a discussion for a likely inclusion of a partner or partnership, which will depend on the kind of disregarding aimed. Thus, the purpose of this thesis is to analyze the content of the judicial decision that grants or not the disregarding of the legal personality. From a practical point of view, it is important to establish a thesis along this line. In spite of the concern to attain procedural effectiveness, that in most cases is only obtained with the gratification of receiving a credit, as will be shown, this effectiveness cannot be obtained at any price. There is a long-standing crisis in Brazil, a serious crisis of both default and abuse of rights, in which often times, people who should not be held responsible for an obligation, are hit by the simple fact of integrating a society or undertaking an economic activity. Likewise, in relation to the default crisis, there are several devices employed by individuals, who use the veil of the legal person and the inherent autonomy of it to create a look of neatness. This, however, hides an iniquitous attitude in which the partner uses the figure of society to obtain spurious gains. Thus, it is essential to make sure to what extent the decision that disregards the personality of the legal person will affect the partners, what the nature of that decision is, as well as its extent and limits
O trabalho enfrenta o problema de refletir sobre a natureza, a extensão e os limites da decisão, que reconhece ou não a desconsideração da personalidade jurídica, bem como analisa os reflexos que tal decisão produzirá dentro e fora do processo em que foi discutida eventual inclusão de sócio ou sociedade, a depender da forma de desconsideração objetivada. Assim a tese que se propõe tem como escopo analisar o conteúdo da decisão judicial que confere ou não a desconsideração da personalidade jurídica. Do ponto de vista prático, mostra-se importante estabelecer uma tese neste sentido, em razão de que, em que pese a nobreza de alcançar efetividade processual que em grande maioria dos casos só é obtida com a satisfação no recebimento de um crédito - como será demonstrada essa efetividade não pode ser obtida a qualquer preço. Enfrenta-se de longa data no Brasil, uma séria crise tanto de inadimplemento, como de abuso de direitos, em que muitas vezes pessoas que não devem ser responsabilizadas por uma obrigação acabam atingidas pelo simples fato de integrar uma sociedade ou empreender uma atividade econômica. Do mesmo modo, em relação à crise de inadimplemento, vários são os ardis utilizados por indivíduos que se servem do manto da pessoa jurídica e da autonomia patrimonial dela decorrente para criar uma aparência de higidez que, no entanto, esconde uma atuação iníqua em que o sócio se aproveita da aparência da sociedade para obter vantagens escusas. Com isso, é fundamental verificar em que medida a decisão que desconsidera a personalidade da pessoa jurídica atingirá os sócios, qual a natureza dessa decisão, bem como qual a sua extensão e limites
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Machado, Fernando Moreno. "As sanções da Lei de Licitações e a desconsideração da personalidade jurídica." Universidade de São Paulo, 2014. http://www.teses.usp.br/teses/disponiveis/2/2134/tde-27022015-114859/.
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Dissertação voltada ao estudo das sanções administrativas previstas na Lei Federal 8.666/1993 (Lei de Licitações). Apresenta quadro panorâmico das licitações e contratações públicas no Direito Administrativo Brasileiro. Trata do regime jurídico do exercício da atividade sancionatória pela Administração Pública, com destaque para os princípios regentes da matéria. Examina as discussões teóricas, doutrinárias e jurisprudenciais relativas à aplicabilidade das sanções administrativas previstas nos artigos 86 a 88 da Lei de Licitações, como a multa, a advertência, a suspensão temporária de participação em licitação, o impedimento de contratar com a Administração e a declaração de inidoneidade, aí incluindo a competência para imposição de sanções, os sujeitos passivos das penalidades aplicáveis, além das nuances de cada uma delas. Destaca a controvérsia estabelecida acerca das distinções e abrangência dos efeitos das penas de suspensão temporária, impedimento de contratar e declaração de inidoneidade. Estuda a possibilidade de a Administração Pública fazer uso da Teoria da Desconsideração da Personalidade Jurídica, inicialmente em um cenário de ausência de autorização legislativa, como forma de incremento da efetividade daquelas sanções, quando constatado o abuso de direito dos particulares ao constituírem novas sociedades, com o intuito de burlá-las. Examina a Lei Federal 12.846/2013, que trata da responsabilização de pessoas jurídicas pela prática de atos contra a Administração Pública, e suas consequências na seara das licitações e contratações administrativas.Dissertation focused on the study of administrative sanctions under Federal Law no. 8.666/1993 (public bidding Law). It presents an overview of public bidding and public hiring under Brazilian administrative law. It presents the legal regime of the sanctioning activity exercised by public authorities, especially the matter governing principles. It examines the theoretical, doctrinal and jurisprudential discussion concerning the applicability of administrative sanctions established by Articles 86 to 88 of the Public Bidding Law, such as fines, warnings, temporary suspension from participating in public biddings, the impediment to contract with the government and the unfitness declaration, including the power to impose sanctions, the subjects liable of applicable penalties, and the nuances of each one of these penalties. It highlights the controversy about the distinctions and comprehensiveness of the effects related to the temporary suspension, avoidance of contract and declaration of unfitness. It analyses the possibility of public administration adopt the theory of piercing of the corporate veil, initially in a scenario of absence of legislative authorization, as a way of increasing the effectiveness of those sanctions when found abuse of the right of individuals which constitute new associations in order to chouse them. It examines the Federal Law No. 12.846/2013, which deals with the liability of legal entities for the commission of acts against the government and its consequences on the public bids and administrative hires area. Keywords: administrative penalties, sanctions under administrative law, principle of typicality, extension effects of penalties, piercing of the corporate veil.
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Lima, Neto José Gomes de. "A responsabilidade tributária das empresas pertencentes ao mesmo grupo econômico e suas limitações nos planos constitucional e infraconstitucional." Pontifícia Universidade Católica de São Paulo, 2018. https://tede2.pucsp.br/handle/handle/20849.
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Submitted by Marlene Aparecida de Souza Cardozo (mcardozo@pucsp.br) on 2018-02-19T14:54:12Z
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José Gomes de Lima Neto.pdf: 1696443 bytes, checksum: af1eae302cc9f5c538b99f1f4cf722d3 (MD5)Made available in DSpace on 2018-02-19T14:54:13Z (GMT). No. of bitstreams: 1 José Gomes de Lima Neto.pdf: 1696443 bytes, checksum: af1eae302cc9f5c538b99f1f4cf722d3 (MD5) Previous issue date: 2018-02-06
The analysis of tax liability among companies within the same economic group is this paper’s main objective. In order to do so, it was necessary to analyze the autonomy of the legal entity as a legal principle rooted on the Federal Constitution itself. Based upon this premise, the disregard doctrine was studied, focusing on its characteristics and mentions in national material laws, especially article 50 of the Brazilian Civil Code, which is anchored on the so-called “Greater Theory”. Subsequently, comments are weaved regarding unilateral rights, approaching lapsing and prescription, thus defining the legal nature of the right to require the piercing of the corporate veil, as well as its term. The study of taxpayers was also approached as a matter of constitutional content, developing into an analysis of the general theory of tax liability and the constitutional principles that underlie it, such as: legality, contributive capacity, practicability and the due legal process. Furthermore, the procedural aspects of piercing the corporate veil and its natural consequences in tax execution processes are dealt with, which basically is to redirect the debt from the original debtor to the taxpayer, defending the total enforceability of the Piercing The Corporate Veil Incident from the Brazilian Code of Civil Procedure/2015 to Tax Foreclosure Law. In order to do so, case laws were emphasized, also quoting the IRDR from the Federal Regional Court and Ruling PGFN nº 948/2017. Finally, we approach tax liability of companies belonging to the same economic group, highlighting the hierarchy of the Civil Code’s General Tax Laws, as well as the lack of specific norms for the aforementioned liability in the National Tax Code and ordinary legislation, thus establishing its constitutional and infra-constitutional limits
A análise da responsabilidade tributária entre empresas pertencentes ao mesmo grupo econômico se perfaz no objetivo principal deste trabalho. Para tanto, mostrou-se necessário analisar a autonomia da pessoa jurídica enquanto princípio de direito com raízes fincadas na própria Constituição Federal. A partir dessa premissa, estudamos o instituto da desconsideração da personalidade jurídica (disregard doctrine), enfocando suas características, menções pelas leis materiais nacionais, principalmente pelo artigo 50 do Código Civil, que se escora na chamada “Teoria Maior”. Em sequência, tecemos comentários acerca do direito potestativo, da prescrição e da decadência, definindo, com isso, a natureza jurídica do direito ao requerimento da desconsideração da personalidade jurídica, bem como de seu prazo. O estudo da sujeição passiva tributária também foi abordado enquanto matéria de conteúdo constitucional, passando-se, então, à analise da teoria geral da responsabilidade tributária e dos princípios constitucionais que lhe dão suporte, a saber: a legalidade, a capacidade contributiva, a praticabilidade e o devido processo legal. Em sequência, tratamos dos aspectos processuais do instituto da desconsideração da personalidade jurídica e de sua consequência natural nos processos de execução fiscal, que é o redirecionamento da dívida do devedor original para o responsável tributário, defendendo a total aplicabilidade da regulamentação do Incidente de Desconsideração da Personalidade Jurídica no CPC/2015 à Lei de Execução Fiscal. Para tanto, enfatizamos o entendimento jurisprudencial sobre a matéria, citando, também, o Incidente de Resolução de Demandas Repetitivas do Tribunal Regional Federal da 3ª Região e a Portaria PGFN nº 948/2017. Enfim, tratamos da responsabilidade tributária das empresas pertencentes ao mesmo grupo econômico, ressaltando a primazia hierárquica das Normas Gerais de Direito tributário sobre o Código Civil, além da ausência de normatização específica da referida responsabilidade no Código Tributário Nacional e legislação ordinária tributária, estabelecendo, assim, seus limites constitucionais e infraconstitucionais
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Lima, Luciane Pimentel de. "O incidente de desconsideração de personalidade jurídica e sua aplicação no redirecionamento da execução fiscal." Pontifícia Universidade Católica de São Paulo, 2018. https://tede2.pucsp.br/handle/handle/21635.
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Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2018-11-26T10:54:51Z
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This paper’s purpose is to analyze the disregard of legal personality institute, provided for in article 50 of the Civil Code (CC) and that of tax liability, especially that provided for in 135, III, of the National Tax Code (CTN). It will be also studied the possibility of applying the Incident of Disregard of Legal Personality (IDPJ), innovation of the new Civil Procedure Code (Law nº 13.105/2015), regarding the tax foreclosure procedures
O presente trabalho tem por objetivo a análise dos institutos da desconsideração da personalidade jurídica, prevista no artigo 50 do Código Civil, e da responsabilidade tributária, principalmente no art. 135, III, do Código Tributário Nacional, de modo a verificar se a responsabilidade tributária pode ser considerada uma forma particularizada de desconsideração ou se são institutos totalmente diversos. Além disso, será examinada a possibilidade da aplicação do Incidente de Desconsideração da Personalidade Jurídica, procedimento trazido pelo novo Código de Processo Civil (Lei nº 13.105/2015), na seara tributária, principalmente nas execuções fiscais
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Wall, Anna. "Om indirekt- och "indirekt" indirekt skada : Enskilda aktieägares rätt till ersättning vid skadegörande handling av organledamot jämte genomsyn i koncernförhållanden." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Rättsvetenskap, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-18627.
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I de fall enskilda aktieägare tillfogas skada, genom organledamots handlande, innehar dessa rättigheten att påkalla skadeståndsansvar enligt 29:1 1 st. 2 men. ABL. I den svenska rättstillämpningen ter sig dock tillämpningen av paragrafen, i samband med indirekta skador, problematisk. Problematiken hänför sig till vilka regler, vars åsidosättande, aktualiserar tillämpningen av paragrafen tillsammans med aktieägares talerätt. Två tolkningar kan i fallet identifieras, vilka framförts inom doktrinen, varvid en begränsad och en mer liberal. Även om den liberala tolkningen är förenad med viss problematik, är denna enligt mitt förmenande den vilken bör tillämpas. En sådan tillämpning skulle således innebära att enskilda aktieägare tillerkänns talerätt vid indirekt skada, då regler vilka ger uttryck för normskyddsläran och bolagsledningens lojalitetsplikt åsidosatts. Rättsutvecklingen har vidare givet upphov till frågan, huruvida en ”indirekt” indirekt skada kan omfattas av paragrafens tillämpningsområde. En sådan skada uppstår särskilt i koncernförhållanden då dotterbolaget tillfogas en direkt skada, vilken därigenom åsamkar aktieägarna i dess moderbolag en ”indirekt” indirekt skada. Skadan faller utanför paragrafens tillämpningsområde, då de skadedrabbade inte utgör aktieägare i dotterbolaget. En lösning enligt mitt förmenande, varigenom paragrafens tillämpning koncernanpassas, är att principen om ansvarsgenombrott i betydelsen genomsyn nyttjas. Principens aktualisering medför att ett moder- och dotterbolag betraktas som en juridisk enhet, om erforderliga rekvisit uppfylls, varigenom de skadedrabbade aktieägarna från ett teoretiskt perspektiv även ses som aktieägare i dotterbolaget. Effekten av principens tillämpning är sålunda att en ”indirekt” indirekt skada faller inom paragrafens tillämpningsområde.Whenever individual shareholders inflict an injury, due to action taken by a corporate member, they possess the right to impose liability in accordance with 29:1 1 st. 2 men. ABL. The paragraph is though associated with some difficulties when it comes to an indirect injury. The difficulties regard which rules that have to be infringed, in order for the paragraph to be applicable and thereby providing shareholders with the right to sue. Two different interpretations can hereby be identified, whereby one limited and the other one more liberal. Even if the liberal interpretation is associated with some difficulties, I find that this one should be applied. Such an application would mean that an individual shareholder acquire the right to sue, for an indirect injury, when rules protecting a third person and the corporate member’s duty of loyalty have been infringed. Legal progress has also given rise to another question, whether an “indirect” indirect injury falls within the paragraphs application. Such an injury is mostly affiliated with corporate groups where the daughter company causes a direct injury, whereby the shareholders in the mother company causes an “indirect” indirect injury. Since the shareholder here is not an owner of the daughter company, the paragraph could not be applied. A solution to this problem is, according to me, an application of the principle piercing the corporate veil, whereby the paragraphs application extends to corporate groups. The effect of the principles application is that a mother- and daughter company becomes one legal entity, if the prerequisites are fulfilled. The outcome is hereby that a shareholder in the mother company, from a theoretical perspective, also is regarded to be an owner of the daughter company. Wherefore an “indirect” indirect injury hereby falls within the scope of the paragraphs application.
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Fidalgo, Alexandre. "Ação rescisória por divergência jurisprudencial." Pontifícia Universidade Católica de São Paulo, 2013. https://tede2.pucsp.br/handle/handle/6457.
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Previous issue date: 2013-10-18This study aims to discuss the possibility of rescissory action based on article 485, V, of the Code of Civil Procedure, under the justification of jurisprudential divergence. It defends that the merit decision transited in rem judicatam may be rescinded if it is contrary to prevailing jurisprudence at the time, considering analogous situations and incurred in a similar historical and social moment, under penalty of offense to the principle of isonomy, not applicable the Supreme Court Precedent Nr. 343 as being unconstitutional. Under the same argument, it presents the possibility of rescissory action against decision that does not obey the binding precedent and decision contrary to prevailing jurisprudence determined later. It also defends the possibility of rescissory action against sentence based on rule of law later declared unconstitutional and against decision declaring unconstitutional rule of law later declared constitutional. The study is presented in three main parts. The first one relates to the concepts and legal nature of the rescissory action, its admissibility presuppositions and the traditional assumptions of rescissory action. The second part addresses the issue of the possibility of rescissory action based on jurisprudential divergence. Finally; the third part is dedicated to the concepts of the rescissory action elements (parties, cause of action and claim - ius rescindens and ius rescissorium), as well as it address the jurisdiction and the suspension of effects of the rescinded decision
O presente 'trabalho tem por objeto discutir a possibilidade de ação rescisória, fundamentada no artigo 485, V, do Código de Processo Civil, sob a, justificativa de -', divergência jurisprudencial. Defende que a decisão de mérito transitada em julgado pode ser rescindida se for contrária à jurisprudência dominante à época, considerando situações análogas e havidas em um idêntico momento histórico e social, sob pena de ofensa ao princípio da isonomia, não sendo aplicável a Súmula. 343 do STF, por ser inconstitucional. Sob esse mesmo argumento, apresenta a possibilidade de ação rescisória contra decisão que não obedecer a súmula vinculante, além de decisão contrária a jurisprudência dominante fixada posteriormente. Também defende a possibilidade de ação rescisória contra sentença fundada em norma posteriormente declarada inconstitucional e contra decisão que considerou inconstitucional norma posteriormente declarada constitucional. O trabalho se apresenta em três grandes partes. A primeira diz respeito aos conceitos e natureza jurídica da ação rescisória, seus pressupostos de admissibilidade e as hipóteses tradicionais da ação rescisória. Na segunda parte, aborda o tema da possibilidade de ação rescisória fundamentada em Divergência jurisprudencial. Por fim, a parte final é dedicada aos conceitos da competência da ação rescisória e da suspensão dos efeitos da decisão rescindenda
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Caillet, Marie-Caroline. "Le droit à l'épreuve de la responsabilité sociétale des entreprises : étude à partir des entreprises transnationales." Thesis, Bordeaux, 2014. http://www.theses.fr/2014BORD0234/document.
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Les entreprises sont aujourd’hui au coeur des échanges économiques mondiaux. Ces échanges se traduisent par la mise en place de relations commerciales desquelles peuvent émerger des structures souvent complexes et difficilement saisissables par le droit : les entreprises transnationales. Aucune réponse juridique satisfaisante n’a encore été trouvée pour les encadrer, alors que paradoxalement, la RSE donne naissance à des normes, des outils et des instruments pour les responsabiliser. L’étude de la responsabilité sociétale des entreprises transnationales à travers le prisme du droit révèle en réalité l’émergence d’un cadre de régulation hybride : les normes de RSE s’immiscent dans le droit, conduisant celui-ci à s’emparer de ces normes à son tour. Cet échange permet d’aborder l’entreprise transnationale à travers une approche nouvelle, tirée des normes de RSE, c’est-à-dire à travers son organisation et ses fonctions. Les relations de l’entreprise avec ses partenaires commerciaux deviennent alors une assise potentielle pour le droit, davantage que son statut ou que sa structure juridique, à partir desquelles peuvent être imputées des obligations, aujourd’hui inexistantes. Une fois l’entreprise transnationale saisie, c’est un cadre juridique adapté à son organisation complexe qui peut être mis à jour. L’étude des normes de RSE dévoile un enrichissement des règles applicables à l’entreprise transnationale et un renforcement potentiel de sa responsabilité juridique, fondée sur une approche préventive mais également solidaire du droit de la responsabilité. Passant outre les problèmes posés par l’absence de statut juridique, la RSE permet de saisir les entreprises transnationales par le biais de leurs relations commerciales, et d’envisager la conception d’un nouveau standard juridique de conduite sociétale, générateur d’une responsabilité individuelle et collective fondée sur une obligation de vigilanceCompanies are now at the heart of global trade. These economic exchanges result in the establishment of commercial relationships, from which may emerge structures that are often complex and difficult to grapple with under the law: transnational corporations. While no satisfactory legal framework has yet been established to frame their work, paradoxically CSR gives rise to standards, tools and instruments to ensure their accountability. The study of the social responsibility of transnational corporations through the prism of the law actually reveals the emergence of a hybrid framework of regulation: CSR standards influence the law, forcing the law in turn to take note of these standards. This exchange allows us to handle a transnational business through a new approach derived from CSR standards, essentially through its organisation and functions. The relationship between a company and its business partners then becomes a potential basis for the law, rather than its status or its legal structure, from which can be derived responsibilities. Once a transnational corporation is seized, a legal framework adapted to its complex structure can come to light. The study of CSR standards reveals an enrichment of the rules applicable to transnational corporations and a potential strengthening of their legal liability, based on a preventive and joint and several approach of the law of responsibility. Ignoring the problems posed by the lack of legal status, CSR allows for the regulation of transnational enterprises through their commercial relations and provides a basis for the development of a new legal standard of social conduct, giving rise to individual and collective liability based on a duty of care
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M?ller, Daniela Virote Kassick. "Equil?brio corporal, fun??o muscular, vari?veis antropom?tricas e funcionais de idosos comunit?rios." Pontif?cia Universidade Cat?lica do Rio Grande do Sul, 2016. http://tede2.pucrs.br/tede2/handle/tede/6598.
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Aging is a natural process and result of the passage of time, common to all living beings. Can be considered biologically as involution morphofunctional that affect all major physiological systems; however, in varying degrees, as it does not prevent the person ages remain active, independent and happy. Population aging is a global phenomenon and brings with it a greater concern of gerontologists for this process to occur with minimal dysfunctions and pathologies, thus preserving the old, so that it has a better chance of going through this period of life with greater functionality and autonomy as possible. Therefore, in this thesis, we present three original articles that deal with the aging process and its consequences, both functional and morphological point of view, from an evaluation of a total of 105 residents community-dwelling elderly of the west side of Rio Grande do Sul. In the first article, entitled isokinetic muscle strength of knee flexors and extensors between sarcopenic elderly and non sarcopenic, data of muscle function obtained by exclusively isokinetic dynamometer among elderly men introduced himself, classifying them according the muscular mass index (MMI) between sarcopenic and not sarcopenic. This manuscript intended to verify the actual reduction of the decrease in muscle mass associated with muscular performance and the results demonstrated decreased that older adults with decreased MMI showed reduced muscle function when compared to older people without this disorder. In the second, Comparison of muscle mass, isokinetic muscle strength test and sits and raises 30' in the elderly, the findings related to muscle function of the lower limbs in the elderly are demonstrated by comparing female and male, with and without a diagnosis of sarcopenia. This article also sought to analyze whether there was relationship between muscle function assessed by isokinetic dynamometer to test and sit up for 30 seconds between older men and women. The results made it possible to verify that, although the elderly men have a worse body mass index they have managed to preserve a better muscle function that older women compared through the isokinetic dynamometer. The third article, entitled Analysis of body balance in elderly classified into different age groups using computerized dynamic posturography (CDP), presented the data obtained from the evaluation of the body balance in the balance of cash by sensory organization test and motor control. In order to classify the elderly, this study grouped them into three age groups hoping to see if advancing age had significant association with reduced body control. Through statistical analysis it was seen that those still younger preserve a better body stability.
O envelhecimento ? um processo natural e consequ?ncia da passagem dos anos, comum a todos os seres vivos. Pode ser considerado biologicamente como a involu??o morfofuncional que afeta todos os sistemas fisiol?gicos principais; por?m, de forma vari?vel, j? que n?o impede que a pessoa que envelhece se mantenha ativa, independente e feliz. O envelhecimento populacional ? um fen?meno mundial e traz consigo uma maior preocupa??o de geront?logos para que esse processo ocorra com o m?nimo de disfun??es e patologias, preservando, assim, o idoso, a fim de que o mesmo tenha maiores chances de atravessar este per?odo da vida com a maior funcionalidade e autonomia poss?vel. Diante disso, na presente tese, s?o apresentados tr?s artigos originais que versam sobre o processo de envelhecimento e suas consequ?ncias, tanto do ponto de vista morfol?gico, quanto funcional a partir de uma avalia??o de um total de 105 idosos comunit?rios residentes da fronteira oeste do Rio Grande do Sul. No primeiro artigo, intitulado For?a muscular isocin?tica de flexores e extensores de joelho entre idosos sarcop?nicos e n?o sarcop?nicos, apresentou-se os dados da fun??o muscular obtidos atrav?s da dinamometria isocin?tica exclusivamente entre os idosos do sexo masculino, classificando-os segundo o ?ndice de massa muscular (IMM) entre sarcop?nicos e n?o sarcop?nicos. Este manuscrito pretendia verificar a real redu??o da performance muscular associada a diminui??o da massa muscular e os resultados demontraram que idosos com diminui??o do IMM apresentaram fun??o muscular reduzida quando comparados aos idosos sem esta desordem. No segundo, Compara??o da massa muscular, for?a muscular isocin?tica e teste senta e levanta 30? em idosos, s?o demonstrados os achados referentes ? fun??o muscular dos membros inferiores entre idosos, comparando sexo feminino e masculino, com e sem diagn?stico de sarcopenia. Este artigo tamb?m pretendeu analisar se haveria rela??o entre a fun??o muscular avaliada pela dinamometria isocin?tica com o teste de senta e levanta por 30 segundos entre homens e mulheres idosos. Os resultados encontrados possibilitaram verificar que, apesar de os idosos do sexo masculino apresentarem pior ?ndice de massa muscular estes conseguiram preservar uma melhor fun??o do m?sculo que as mulheres idosas quando comparados atrav?s da dinamometria isocin?tica. O terceiro artigo, com o t?tulo de An?lise do equil?brio corporal em idosos classificados em diferentes faixas et?rias atrav?s da posturografia din?mica computadorizada (PDC), apresentou os dados obtidos atrav?s da avalia??o do equil?brio corporal na caixa de equil?brio pelos testes de organiza??o sensorial e controle motor. A fim de classificar os idosos, este estudo os agrupou em tr?s faixas et?rias na expectativa de visualizar se o avan?o da idade apresentava rela??o significativa com a redu??o do controle corporal. Atrav?s da an?lise estat?stica foi visto que os idosos considerados mais jovens preservam uma melhor estabilidade corporal.
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Jiménez, Rojas Francisco. "Los grupos de empresa y la relación individual de trabajo en el marco de una economía productiva descentralizada." Doctoral thesis, Universidad de Murcia, 2012. http://hdl.handle.net/10803/87344.
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La organización productiva descentralizada y flexible que, bajo el impulso de las nuevas tecnologías y la globalización, viene sustituyendo a partir del último cuarto del siglo XX al fordismo de inspiración keynesiana, está deteriorando los mercados laborales, lo que supone una precarización de las condiciones de empleo, un notable repliegue de los «Estados del bienestar» y la desactivación del factor trabajo.
Superado el tradicional principio de «unicidad» empresarial, un empresario «complejo» y múltiple –el grupo de empresas-, caracterizado por su dificultad identificatoria, absorbe un protagonismo creciente, en un contexto normativo-laboral casi desregulado, en el que al margen del fraude, la dirección unitaria de las empresas agrupadas no implica deducir de su funcionamiento una responsabilidad (solidaria).
En esa «cierta unidad económica» que constituye el grupo, se detecta un punto de conflicto o desconexión, entre las facultades empresariales decisorias -unidad de decisión- y las organizativas –dependencia y ajenidad de frutos-.The decentralized and flexible productive organization, boosted by globalization, new information and knowledge technologies, has been replacing the Fordist Keynesian inspiration since the last quarter of the 20th century; besides it has been worsening the labour markets, which involves a precariousness of employment conditions and an outstanding backing down of “welfare states” and job factor neutralization. Once the traditional principle of business uniqueness has been overwhelmed, a complex and multiple –the corporate group- employer arises; this employer is characterized by the difficulty of being identified and acquires an increasingly featuring role, inside a regulatory working context almost deregulated, where, on the fringe fraud, the unitarian corporate group management doesn’t imply deducing a solidarity liability from its activity. Inside that “particular economical unity” made up by the group, a deal-breaker or a gap is detected between the decision-making management faculties –decision unity- and the organizational ones –dependence and another person’s benefits-.
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MOURA, Jadiel Guerra de. "Estudo de caso das iniciativas socioambientais para a gest?o sustent?vel empresarial." Universidade Federal Rural do Rio de Janeiro, 2013. https://tede.ufrrj.br/jspui/handle/jspui/2513.
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This is a study of the known principles of sustainable management in business environment with social and environmental initiatives, with TV GLOBO?s example. The sustainable potential, pioneering initiatives such as ISO 14001 certification and performance in waste management are covered under the studied models and compared in relation to official standards for sustainability. The bibliographic source which gives the theoretical foundation portfolio primarily comprises the sustainable value of Hart and the main instruments for the sustainable management such as ISO 16000, 26000 standards, reports the GRI indicators and the ISE . The environmental initiatives of the company and the results of performance and environmental care were extracted from published social reports, presentations at conferences, seminars, videos and materials available in various media. Additionally, a questionnaire of commitments to sustainability, interviews and content of programs complement the disclosed data and environmental issues. As a result, we have a evaluation of the range of initiatives, a diagnosis of the potential for creating sustainable value and a comparative analysis of sustainable actions in relation to systems and studied models.
Este trabalho ? um estudo dos princ?pios conhecidos da gest?o sustent?vel no ?mbito empresarial tendo como exemplo as iniciativas socioambientais da TV GLOBO. O potencial sustent?vel, iniciativas como o pioneirismo na certifica??o ISO 14001 e o desempenho na gest?o de res?duos s?o contemplados segundo modelos estudados e comparados em rela??o a par?metros oficiais de sustentabilidade. A fonte bibliogr?fica que d? a fundamenta??o te?rica compreende basicamente o portf?lio de valor sustent?vel de Hart e os principais instrumentos para a gest?o sustent?vel como as normas ISO 16000, 26000, relat?rios do GRI e indicadores do ISE. As iniciativas socioambientais da empresa, bem como os resultados de desempenho e de cuidados ambientais, foram extra?das de balan?os sociais publicados, apresenta??es feitas em congressos, semin?rios, v?deos e materiais disponibilizados em diversas m?dias. Adicionalmente, um question?rio de compromissos com a sustentabilidade, entrevistas realizadas e conte?dos de programas divulgados complementam os dados e os temas socioambientais abordados. Como resultado, temos uma avalia??o do conjunto de iniciativas, diagn?stico do potencial de cria??o de valor sustent?vel e an?lise comparativa de a??es sustent?veis em rela??o aos sistemas e modelos estudados.
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Ferreira, Leonardo Moreira. "Um estudo sobre os planos de neg?cios de desenvolvimento regional sustent?vel do Banco do Brasil: as a??es empreendidas no Estado do Rio de Janeiro." Universidade Federal Rural do Rio de Janeiro, 2015. https://tede.ufrrj.br/jspui/handle/jspui/1289.
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From the second half of the twentieth century grew studies on the finiteness of natural resources, as well as social events with the intention of minimizing the impact of economic growth on the environment and living conditions of the population. In this context, Banco do Brasil signed an agreement with the Brazilian Federal Government to establish its Agenda 21 and become a catalyst 7 of Agenda 21 business in the country. From this commitment, came the Environmental Development Strategy, set in its Social Responsibility policy. This descriptive research, based on the qualitative paradigm, aimed to analyze the discourse of Banco do Brasil, in order to identify the discourse orders arising from its Business Strategy for Sustainable Regional Development, represented by the Business Plan located in State of Rio de Janeiro. For analysis of the survey data, the approach Analysis Critical Discourse was used. This approach takes advantage of Textual, Discursive Practice and Social Practice dimensions. To achieve the objectives were analyzed the materials used by the company in the courses and training, presential and self instructional, given to the employees for its Corporate University and that are directly related to the theme Sustainable Regional Development. In order to base the thought of the researcher in the sense of the range of research objectives, it was made a literature review of the Thematic Social Responsibility and Sustainable Regional Development, and the evolution of its concepts, beyond the theme Discourse Analysis, considering the priority approach proposed by Norman Fairclough, known as Critical Discourse Analysis. Through the analysis of the collected data, it was possible to identify seventeen discursive objects. These discursive objects were later grouped by thematic approach in three categories - discursive formations. From the identification of discursive objects and discursive formations arising from them through a detailed analysis of the interdiscursividades - convergence, divergence and silence inserted in the analyzed context, the identification of four discursive orders was possible. Finally, as no research, especially those developed under the qualitative paradigm, is free of assumptions and limitations of the researcher, this study does not close the question in relation to the topics covered. Considering the importance of the subject, it is suggested that it make further deepening of scientific thought on the issues, and verification of the effects of this discourse from institutional courses on the staff and partners of that business strategy.
A partir da segunda metade do s?culo XX cresceram os estudos sobre a finitude dos recursos naturais, assim como as manifesta??es sociais, com a inten??o de minimizar os impactos do crescimento econ?mico sobre o meio ambiente e as condi??es de vida da popula??o mundial. Nesse contexto, o Banco do Brasil firmou compromisso com Governo Federal Brasileiro de estabelecer sua Agenda 21 e se tornar um catalisador das Agendas 21 empresariais no pa?s. Desse compromisso surgiu a Estrat?gia de Desenvolvimento Socioambiental, inserida em sua pol?tica de Responsabilidade Socioambiental. O presente estudo, de car?ter descritivo, fundamentado no paradigma qualitativo, teve como objetivo analisar o discurso do Banco do Brasil, com o intuito de identificar as ordens de discurso decorrentes de sua Estrat?gia Negocial em Desenvolvimento Regional Sustent?vel, representada pelos Planos de Neg?cios localizados no Estado do Rio de Janeiro. Para an?lise dos dados da pesquisa, foi utilizada a abordagem de An?lise Cr?tica de Discurso. Essa abordagem se vale das dimens?es Textual, Pr?tica Discursiva e Pr?tica Social do discurso. Para o atingimento dos objetivos foram analisados os materiais utilizados pela empresa nos cursos e treinamentos presenciais e auto instrucionais, ministrados aos funcion?rios por sua Universidade Corporativa e que t?m rela??o direta com o tema Desenvolvimento Regional Sustent?vel. Com o intuito de embasar o pensamento do pesquisador, no sentido do alcance dos objetivos da pesquisa, foi feita uma revis?o bibliogr?fica das tem?ticas Responsabilidade Socioambiental e Desenvolvimento Regional Sustent?vel, e a evolu??o de seus conceitos, al?m do tema An?lise de Discurso, contemplando prioritariamente a abordagem proposta por Norman Fairclough, conhecida como An?lise Cr?tica do Discurso. Atrav?s das an?lises dos dados coletados, p?de-se identificar dezessete objetos discursivos. Esses objetos discursivos foram posteriormente agrupados pela aproxima??o tem?tica, em tr?s categorias - forma??es discursivas. A partir da identifica??o dos objetos discursivos e das forma??es discursivas decorrentes deles, atrav?s de uma detida an?lise das interdiscursividades - converg?ncias, diverg?ncias e sil?ncios inseridos no 6 contexto analisado, foi poss?vel a identifica??o de quatro ordens discursivas. Por fim, como nenhuma pesquisa, sobretudo as desenvolvidas sob o paradigma qualitativo, est? livre de pressupostos e limita??es do pesquisador, o presente estudo n?o fecha a quest?o com rela??o aos temas abordados. Considerando a relev?ncia do assunto, sugere-se que se fa?a um maior aprofundamento do pensamento cient?fico sobre as tem?ticas e da verifica??o dos efeitos desse discurso proveniente dos cursos institucionais sobre os funcion?rios e parceiros da referida estrat?gia negocial.
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Dantas, Renata Poliane Nacer de Carvalho. "N?vel de satisfa??o da imagem corporal em crian?as com diferentes est?gios de matura??o." PROGRAMA DE P?S-GRADUA??O EM EDUCA??O F?SICA, 2017. https://repositorio.ufrn.br/jspui/handle/123456789/23612.
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A matura??o ? considerada como um processo e implica em progresso em dire??o da maturidade. Com as mudan?as biol?gicas e o processo maturacional as adolescentes incorporam suas novas imagens corporais. O presente estudo tem como objetivo analisar a associa??o da insatisfa??o da imagem corporal em diferentes est?gios maturacionais. Foram avaliados 207 sujeitos, escolares, de ambos os sexos, com idades entre 10 a 12 anos. Foi utilizado os protocolos de predi??o de idade ?ssea (CABRAL, 2011) e para avalia??o da Imagem Corporal foi utilizada a escala de silhuetas (KAKESHITA, 2009) e o programa (software) SOMATOTYPE calculation and analysis?, 2001- Swet Techonolies. Os testes estat?sticos utilizados foram qui-quadrado, correla??o intraclasse (CCI), com os respectivos intervalos de confian?a (IC de 95%) e da plotagem de Bland e Altman. O n?vel de signific?ncia estabelecido foi de p<0,05 para todas as an?lises. A preval?ncia de insatisfa??o com a imagem corporal foi de 63,8% p<0,001, sendo 67,1% no sexo masculino p=0,002 e 61,6% no feminino p=0,009. Em ambos os sexos os sujeitos que est?o com a matura??o acelerada possuem insatisfa??o com a Imagem corporal (meninas p=0,01-meninos p=0,04) desejando diminuir a sua escala de silhueta p<0,001. Ao reportarmos para a correla??o intraclasse da Imagem corporal atual e desejada os sujeitos que est?o com a matura??o acelerada possui maior concord?ncia quando comparado aos outros est?gios. O mesmo n?o acontece com o IMC real e o relativo, onde em todos os est?gios maturacionais h? concord?ncia. Pode-se concluir que em todos os est?gios maturacionais h? insatisfa??o com a imagem corporal, por?m no est?gio atrasado e acelerado existe uma maior preval?ncia. Existe maior concord?ncia de imagem corporal atual e desejada no est?gio acelerado. Houve concord?ncia do IMC real e relativo em todos os est?gios maturacion
Maturity is considered as a continuous process and implies progress towards maturity. With the biological changes in the maturational process adolescents incorporate their new body images. The present study aims to analyze body image satisfaction at different maturational stages in schoolchildren. We evaluated 207 subjects, schoolchildren, of both sexes, aged between 10 and 12 years. It was used the bone age prediction protocols (CABRAL, 2011) and for the evaluation of Body Image was used the scale of silhouettes (KAKESHITA, 2008). The parameters used for the BMI were the cutoff points of the percentiles distribution, according to The age and sex proposed by the World Health Organization (2005) and the software SOMATOTYPE calculation and analysis?, 2001- Swet Techonolies for somatotype analysis. The statistical tests used were chi-square, intraclass correlation (ICC) and logistic regression (odds rattio) with the respective confidence intervals (95% CI). In our results we found a prevalence of dissatisfaction with the body image of 63.8% p <0.001, being greater in the male sex 67.1%. In both sexes the subjects who are with the accelerated maturation have greater dissatisfaction with the Body image (Girls p = 0.01-boys p = 0.04) wishing to decrease their silhouette scale p <0.001. When we report to the intraclass correlation of the current and desired body image, subjects with accelerated maturation have higher agreement when compared to the other stages and subjects with accelerated maturation have 2.88 (IC: 1.03 - 8.05) More chances of body image dissatisfaction when compared to the normal stage. We conclude that boys are more dissatisfied with their body image and that in all maturational stages there is dissatisfaction with body image, but in the delayed and accelerated stage there is a higher prevalence. Subjects who have accelerated maturation have greater agreement between the responses of the current and desired Image and are statistically twice as likely to be dissatisfied with their body image as compared to the normal stage.
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Carreira, Daniela Rodrigues. "A influ?ncia da responsabilidade social empresarial na satisfa??o e fidelidade do cliente : um estudo com compradores de autom?veis." Universidade Federal do Rio Grande do Norte, 2010. http://repositorio.ufrn.br:8080/jspui/handle/123456789/14967.
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Previous issue date: 2010-10-01This study presents an investigation of the influence of Corporate Social Responsibility (CSR) in customer s satisfaction and loyalty through a study with car s buyers, besides that, it aims to contribute to conceptual models of satisfaction and loyalty analysis by applying the model of Johnson et al. (2001), adapted for the introduction of variables of CSR and conscious consumption, in a car dealership in Natal / RN. The methodology has a descriptive quantitative approach and for the analysis results were applied statistical methods of simple and multiple linear regression analysis, descriptive analysis and exploratory analysis. The field research provided 90 valid forms. The results show that CSR affects the image of the company studied and is also one of the elements of the compound of satisfaction and loyalty. This study concludes that CSR should be considered in the strategic and marketing actions of firms
O presente estudo apresenta uma investiga??o da influ?ncia da dimens?o Responsabilidade Social Empresarial (RSE) na satisfa??o e fidelidade dos clientes atrav?s de um estudo com compradores de autom?veis, al?m de contribuir para a an?lise de modelos conceituais de satisfa??o e fidelidade do cliente, atrav?s da aplica??o do modelo de Jonhson et al. (2001), adaptado para a introdu??o de vari?veis de RSE e consumo consciente, em uma concession?ria de autom?veis de Natal/RN. A metodologia teve abordagem quantitativo-descritiva e, para a an?lise dos resultados, utilizou m?todos estat?sticos de an?lise de regress?o linear simples e m?ltipla, an?lise descritiva e an?lise explorat?ria. A pesquisa de campo forneceu 90 formul?rios considerados v?lidos. Os resultados demonstram que a Responsabilidade Social Empresarial tem influ?ncia na imagem da empresa pesquisada e tamb?m ? um dos elementos do composto de satisfa??o e fidelidade do cliente. Desta forma, este estudo conclui que a Responsabilidade Social Empresarial deve ser considerada nas a??es estrat?gicas e de marketing das empresas
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Cabello, Ot??vio Gomes. "An??lise das pr??ticas de gest??o baseada em valor nas empresas dos n??veis diferenciados de governan??a corporativa e o novo mercado BOVESPA." FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, 2006. http://132.0.0.61:8080/tede/handle/tede/489.
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Previous issue date: 2006-12-11The globalization of the stock market has put into evidence not only issues related to the practice of corporate governance but also concerning the shareholder s possibilities of gains. Therefore, guided by theoretical fundamentals, it was made the attempt to observe the conduct of the companies listed at the Differentiated Levels of Corporate Governance as well as at the Bovespa New Market in order to reach the following purposes: (a) to verify whether or not the afore mentioned companies adopt the practices mostly recommended by the Value Based Management (VBM); (b) to verify the level of importance the companies, adopting the VBM model, give to the mostly recommended practices; (c) to verify whether the companies adopting the VBM model, count with more valuable stocks than the ones not doing so. It could be verified that 45% of the companies listed at the Differentiated Levels of Corporate Governance as well as at the Bovespa New Market adopt the VBM model, and such companies, according to the theoretical fundamentals, let themselves be guided by the so called good VBM practices at a rate of 47%. The importance given to the model - when putting the model into practice reached 91%. At last, it was verified that the differences - as far as the stock ratings are concerned between the companies adopting the VBM model and those not adopting the VBM model are not statistically significant.
Com a globaliza????o do mercado de a????es, colocam-se em evid??ncia os temas relacionados a boas pr??ticas de governan??a corporativa e a gera????o de riqueza ao acionista. Assim sendo, procurou-se observar, ?? luz dos pressupostos te??ricos, o comportamento das empresas listadas nos N??veis Diferenciados de Governan??a Corporativa e Novo Mercado da Bovespa, com os seguintes objetivos: (a) verificar se essas empresas adotam as pr??ticas mais indicadas de Gest??o Baseada em Valor (GBV); (b) verificar a import??ncia dada, pelas empresas que adotam o modelo, ??s pr??ticas mais indicadas; e (c) verificar se as empresas, que adotam o modelo, possuem a????es mais valorizadas do que as demais. Constatou-se que 45% das empresas listadas nos N??veis Diferenciados de Governan??a Corporativa e Novo Mercado da Bovespa adotam o modelo de GBV, e estas, ainda segundo os pressupostos te??ricos, possuem alinhamento de 47% das boas pr??ticas de GBV. A import??ncia dada ao modelo, por meio das pr??ticas, foi de 91%. Constatou-se, por fim, que as diferen??as nas cota????es das empresas que adotam o modelo de GBV, em rela????o ??s empresas que n??o adotam o modelo, n??o s??o, estatisticamente, significativas.
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Heberle, Luiza Schmidt. "Associa??o entre sintomas ansiosos e depressivos e vari?veis cl?nicas em pacientes obesos candidatos a cirurgia bari?trica." Pontif?cia Universidade Cat?lica do Rio Grande do Sul, 2015. http://tede2.pucrs.br/tede2/handle/tede/6067.
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Background: Obesity and psychiatric disorders are likely to exert considerably negative impact on the quality of life of patients. In this regard, one may observe a high incidence of anxiety disorders in obese patients, particularly among candidates for bariatric surgery. Anxiety and depressive symptoms, as well as substance abuse are a substantial threat to successful results following bariatric surgery. Objectives: To evaluate the association between the intensity of anxiety symptoms and body mass index, depressive symptoms and alcohol and tobacco use in obese patients who apply for bariatric surgery. Setting: Centro da Obesidade S?ndrome Metab?lica, Pontif?cia Universidade Cat?lica do Rio Grande do Sul, Porto Alegre, Brazil. Methods: Cross-sectional study involving 425 patients that have applied to bariatric surgery. Levels of anxiety and depression were assessed by the Beck Anxiety Inventory and the Beck Depression Inventory. Alcohol use was assessed by Alcohol Use Disorders Test and tobacco use by the Fagerstr?m Test of Nicotine Dependence. Results: Among the 425 patients, 33.4% scored BAI above the cut-off point, while 59.3% scored BDI above the cut-off point. There was a significant statistic association between anxiety and depressive symptoms (P <0.001). There was a statistically significant, direct and weak correlation between BAI scores and BMI. No patient presented AUDIT above the cut-off point and 4.7% were smokers. Conclusions: The high prevalence of anxiety and depressive symptoms detected is alarming and shows how much bariatric surgery candidates are subject to emotional suffering. The low prevalence of alcohol and tobacco use confirms findings of other studies.
Introdu??o: A obesidade e os transtornos psiqui?tricos exercem forte impacto negativo na qualidade de vida de seus portadores. Podemos observar uma alta incid?ncia de ansiedade em pacientes obesos, especialmente entre candidatos a cirurgia bari?trica. Sintomas de ansiedade e sintomas depressivos, assim como o abuso de subst?ncias representam uma amea?a substancial a resultados favor?veis no p?s-operat?rio de cirurgia bari?trica. Objetivos: Avaliar a associa??o entre a intensidade da sintomatologia de ansiedade e ?ndice de massa corporal (IMC), sintomas depressivos e uso de ?lcool e tabaco em pacientes obesos candidatos a cirurgia bari?trica. Local: Centro da Obesidade e S?ndrome Metab?lica, Pontif?cia Universidade Cat?lica do Rio Grande do Sul, Porto Alegre, Brazil. M?todos: Estudo transversal envolvendo 425 pacientes candidatos a cirurgia bari?trica. Sintomas de ansiedade e depress?o foram avaliados atrav?s de Invent?rio de Ansiedade de Beck (BAI) e Invent?rio de Depress?o de Beck (BDI). Uso de ?lcool foi avaliado pelo Teste para identifica??o de problemas relacionados ao uso de ?lcool (AUDIT) e uso de tabaco pelo Question?rio de depend?ncia Nicot?nica de Fagerstr?m (FTND). Resultados: Entre os 425 pacientes, 33,4% tiveram escore no BAI acima do ponto de corte, enquanto que 59,3% tiveram escore no BDI acima do ponto de corte. Houve associa??o estatisticamente significativa entre sintomas de ansiedade e depress?o (P <0.001). Houve associa??o estatisticamente significativa, direta e fraca entre escores no BAI e IMC (r = 0.11 P = 0.030). Nenhum paciente apresentou escores no AUDIT acima do ponto de corte e 4,7% eram fumantes. Conclus?o: A alta preval?ncia de sintomas de ansiedade e depress?o detectados em nossa amostra ? alarmante e mostra o quanto os candidatos a cirurgia bari?trica est?o sujeitos a sofrimento ps?quico. A baixa preval?ncia de uso ?lcool e tabaco confirma achados de outros estudos.
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Medeiros, Radam?s Maciel Vitor. "Predi??o da matura??o puberal de indiv?duos do sexo masculino a partir de vari?veis antropom?tricas." Universidade Federal do Rio Grande do Norte, 2013. http://repositorio.ufrn.br:8080/jspui/handle/123456789/14612.
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Previous issue date: 2013-02-18Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior
The methods of analysis of the selection system sports talent sometimes do not consider the biological age of the athletes, since that the assessment of maturational moment have several limitations The aim of this work is to develop a predictive equation of pubertal assessment in male subjects, based on anthropometric measurements. We evaluated 206 young boys, aged between eight and 18 years, and studing in public and private schools in Natal, Brazil. The sample selection was done randomly, being used the anthropometric measurements and pubertal maturation evaluation according to the Tanner stages. Statistical analysis followed the presentation of central tendency measures and their derivatives. The inferential analysis was performed according to the ANOVA test, multivariate discriminant analysis and weighted Kappa. The advancement of pubertal stages was accompanied by significant changes in anthropometric variables, demonstrating the relationship presented in both. For this purpose, discriminant analysis selected eight variables with the highest prediction of pubertal maturation, and created an equation with a significance level of 75%. and concordance level of 0.840, considered as excellent. This shows that the prediction of pubertal maturation from anthropometric variables presented as a valid method, being used as a practical tool in sports talents selection
Os m?todos de an?lise do sistema de sele??o de talentos esportivos, por vezes, n?o consideram a idade biol?gica dos atletas, uma vez que a avalia??o do estado maturacional apresenta in?meras limita??es. Para tal, o presente estudo objetiva desenvolver uma equa??o preditiva da avalia??o puberal de sujeitos do sexo masculino, baseada em medidas antropom?tricas. Foram avaliados 206 indiv?duos do sexo masculino entre oito e 18 anos, estudantes de escolas p?blicas e privadas de Natal, Brasil. A amostra foi selecionada aleatoriamente, sendo utilizadas avalia??es antropom?tricas, e a avalia??o da matura??o puberal, segundo o m?todo de Tanner. A an?lise estat?stica foi apresentada pelos valores de tend?ncia central e seus derivados, al?m de ser inferencialmente baseada na ANOVA, an?lise discriminante multivariada e teste de concord?ncia Kappa ponderado linear. O avan?o dos est?gios puberais foi acompanhado por modifica??es antropom?tricas significativas, demonstrando a inter-rela??o entre estas vari?veis. Para tal, a an?lise discriminante selecionou oito vari?veis com maior ?ndice de predi??o da matura??o puberal, e criou uma equa??o com um n?vel de signific?ncia de 75% e concord?ncia de 0,840, considerados como um excelente resultado. Isto demonstra que a predi??o da matura??o puberal a partir de vari?veis antropom?tricas apresentou-se como um m?todo v?lido, servindo de aux?lio pr?tico no meio da sele??o de talentos esportivos
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L?beck, Rafael Mendes. "Consumo n?o saud?vel : uma an?lise dos antecedentes do consumo de emagrecedores por mulheres." Pontif?cia Universidade Cat?lica do Rio Grande do Sul, 2016. http://tede2.pucrs.br/tede2/handle/tede/6633.
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In recent years, healthy habits and health care concern has received attention in mar-keting research, because this topics have a important relation with consume. This study ana-lyzed the antecedents of intention to use slimming products. Consume slimming products are an unhealthy way to lose weight and a risk to consumer health. To achieve this goal, was exe-cuted a research in two stages: quantitative phase, which tested a model of antecedents and moderators of the intention to use slimming products by survey, cross-sectional, with conven-ience sample (n= 206) and results analysis with the PLS-PM technique. The second step was a qualitative phase with the objective of understand possible reasons of self-esteem, impulsivity and age did not moderate the relations like a theoretical prediction. Interviews were conducted with 12 users of slimming products that were analyzed with content analysis technique and generated an alternative model. The main results indicated the body dissatisfaction, appear-ance concern and health care concern are antecedents of the intention to use slimming prod-ucts. Self-esteem, impulsivity and age can not be considered moderators of the relations like a theoretical prediction and product dissatisfaction is a potential antecedent of intent to use slimming products.
Nos ?ltimos anos h?bitos saud?veis e cuidados com a sa?de t?m recebido aten??o nos estudos da ?rea de marketing e esses temas envolvem diretamente o consumo de produtos e servi?os. Esse trabalho analisou os antecedentes da inten??o de usar emagrecedores, que s?o considerados uma forma n?o saud?vel de perder peso e um risco para a sa?de dos consumido-res. Para alcan?ar esse objetivo executou-se uma pesquisa em duas grandes etapas: fase quan-titativa, na qual se testou um modelo de antecedentes e moderadores da inten??o de usar ema-grecedores via survey, de corte transversal, com amostragem por conveni?ncia (n=206) e an?-lise dos resultados com o uso da t?cnica PLS-PM. A seguir realizou-se uma fase qualitativa com o objetivo de ampliar o entendimento sobre poss?veis motivos dos fatores autoestima, impulsividade e idade n?o terem moderado as rela??es. Foram realizadas entrevistas com 12 usu?rias de emagrecedores que foram analisadas com a t?cnica An?lise do Conte?do de Ver-tente Qualitativa e geraram a testagem de um modelo alternativo dos antecedentes. Como principais resultados obteve-se o entendimento de que os fatores insatisfa??o com a imagem corporal, preocupa??o com a apar?ncia e com os cuidados com a sa?de s?o importantes ante-cedentes da inten??o de usar emagrecedores. Os fatores autoestima, impulsividade e idade n?o podem ser considerados moderadores dessas rela??es e a insatisfa??o com o produto ? um potencial antecedente da inten??o de usar emagrecedores.
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Schopf, P?mela Pissolato. "Associa??o de ra?a com vari?veis de funcionalidade, composi??o corporal e atividade f?sica em idosos atendidos pela estrat?gia da sa?de da fam?lia do munic?pio de Porto Alegre." Pontif?cia Universidade Cat?lica do Rio Grande do Sul, 2016. http://tede2.pucrs.br/tede2/handle/tede/6840.
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Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior - CAPES
Introduction: The aging process is marked by changes in the human body, causing progressive loss in different functions. Muscles account for approximately 40% of total body mass and are one of the tissues that suffer the most from the impact of aging, showing progressive and linear decline in quantity as well as function. A positive association between musculoskeletal tissue and age is observed until the threshold of 27 years old, which does not differ significantly between ethnic groups and gender, but after this period there is a negative association between these variables. Objective: To investigate the association of race with variables related to function, body composition and physical activity in older adults registered in the Family Health Strategy in the city of Porto Alegre. Methods: Cross-sectional, observational, retrospective study. The studied population consisted of older men and women over the age of 60 years old, registered and accompanied by the Family Health Strategy (FHS) in the city of Porto Alegre and evaluated by the EMISUS Project. The sample consisted of 390 older adults, 272 were white and 118 were black. The collected variables were: sociodemographic and anthropometric data, functional capacity, muscle strength, mobility and physical activity level. The instruments used for data collection were: tape measure, adipometer, chair stand test, strength dynamometer, 4.6m-walk test and Minnesota Leisure-time Physical Activity (LTPA) Questionnaire. The sample was adjusted for sex, age, marital status and education. Results: Participants mean age was 68.0 ? 6.3 years and 68.9 ? 6.5 years for white and black older adults respectively (p= 0.203).Marital status and education showed statistically significant differences between the two groups (p= 0.015 and p= 0.013), the majority the elderly whites self-reported, 106 (39.4%) were single and 42 (35.9%) separated between self-reported black elderly. In relation to education the majority the white and black elderly self-reported had reported between 1-3 years of study, 76 (28.0%) white elderly and 35 (29.9%) of black elderly, respectively. Black older adults had significant greater muscle mass (MM) than older whites, (34.74 ? 5.62 and 33.15 ? 5.78; p= 0.014 respectively), but on the other hand, had lower means of lower limbs strength comparing to older whites (8.36 ? 2.86 and 9.05 ? 3.34; p= 0.053). No statistically significant differences between blacks and whites were found in calf circumference (cm) (31.99 ? 4.01 and 31.84 ? 3.42; p= 0.101), muscle mass index (14.06 ? 2.55 and 13, 59 ? 2.52; p= 0.095), gait speed (m/s) (6.83 ? 1.83 and 6.46 ? 1.94; p= 0.080), caloric (kcal) (3606,34 (1896,61-5877,59) e 3163,42 (1532,37-7283,50); p= 0,785) and time expenditure in physical activities (min) (180,00 (79,25-531,25) e 180,00 (77,00-542,25); p= 0,793). Conclusion: Older adults with black self-reported had higher muscle mass than those of white ethnicity, but less strength in lower limbs. These findings corroborate the literature with regard to the higher amount of muscle mass presented by black individuals throughout life; however, it brings the need for further studies in order to investigate the quality of the tissue as muscle fibers, especially in lower limbs, decrease progressively, which make these older adults more prone to falls and disabilities.
Introdu??o: O envelhecimento ? um processo marcado por mudan?as nos diversos sistemas org?nicos que traduzem perdas progressivas em diferentes fun??es. O tecido muscular corresponde a aproximadamente 40% da massa corporal, e ? um dos tecidos que mais sofrem o impacto do envelhecimento, apresentando decl?nio progressivo e linear, tanto em quantidade quanto em fun??o. Uma associa??o positiva entre o tecido musculoesquel?tico e a idade ? observada at? o limiar de 27 anos, n?o diferindo entre etnias e sexo significativamente, por?m ap?s este per?odo ocorre uma associa??o negativa entre estas vari?veis. Objetivo: verificar a associa??o de ra?a com vari?veis de funcionalidade, composi??o corporal e atividade f?sica em idosos atendidos pela estrat?gia da sa?de da fam?lia do munic?pio de Porto Alegre. M?todos: Estudo transversal, observacional, retrospectivo. A popula??o investigada constituiu-se de idosos homens e mulheres, com idade acima de 60 anos, cadastrados e atendidos na Estrat?gia de Sa?de da Fam?lia (ESF) do Munic?pio de Porto Alegre e avaliados pelo Projeto EMISUS. A amostra foi composta por 390 idosos, destes 272 eram da ra?a branca e 118 eram negros. As vari?veis coletadas foram: sociodemogr?ficas, antropom?tricas, funcionalidade, for?a muscular, mobilidade e n?vel de atividade f?sica. Os instrumentos utilizados foram: fita m?trica inel?stica, adip?metro, teste sentar e levantar, dinam?metro de for?a, teste da caminhada 4,6m e Minnesota Leisure Time Physical Activity (LTPA) Questionnaire. A amostra foi corrigida para sexo, idade, estado civil e escolaridade. Resultados: A idade m?dia da amostra foi de 68,0 ? 6,3 anos e 68,9 ? 6,5 anos para idosos de ra?a branca e negra respectivamente (p=0,203). O estado civil e a escolaridade apresentaram diferen?as estatisticamente significativas entre brancos e negros (p=0,015 e p=0,013, respectivamente), sendo que a maioria dos idosos brancos (106 [39,4%]) eram solteiros e 42 (35,9%) dos idosos negros separados. J? com rela??o a escolaridade a maioria dos idosos autorelatados brancos e negros apresentaram entre 1-3 anos de estudos, sendo (76 (28,0%) idosos autorelatados brancos e 35 (29,9%) dos idosos autorelatados negros), respectivamente. Os idosos negros apresentaram significativamente maior massa muscular (MM) que idosos brancos, respectivamente (34,74?5,62 e 33,15?5,78; p= 0,014), mas em contrapartida, apresentaram uma menor m?dia de for?a de membros inferiores com rela??o aos idosos brancos (s) (8,36?2,86 e 9,05?3,34; p=0,053). N?o apresentaram diferen?as estatisticamente significativas entre negros e brancos as vari?veis circunfer?ncia da panturrilha (cm) (31,99?4,01 e 31,84?3,42; p=0,101), ?ndice de massa muscular (14,06?2,55 e 13,59?2,52; p=0,095), velocidade da marcha (m/s) (6,83?1,83 e 6,46?1,94; p=0,080), gasto cal?rico (kcal) (3606,34 (1896,61-5877,59) e 3163,42 (1532,37-7283,50); p= 0,785) e tempo dispendido em atividades f?sicas (min) (180,00 (79,25-531,25) e 180,00 (77,00-542,25); p= 0,793), respectivamente. Conclus?o: Idosos autorelatados negros apresentaram maior massa muscular que os idosos autorelatados brancos, por?m uma menor for?a nos membros inferiores. Esses achados corroboram com a literatura no que diz respeito ? quantidade superior de massa muscular apresentada por negros durante toda a vida; em contrapartida nos remete a necessidade de novos estudos, a fim de investigarmos a qualidade desse tecido ? medida que fibras musculares, principalmente em membros inferiores, v?o sendo perdidas, tornando esses idosos mais propensos a quedas e incapacidades funcionais.
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Sales, Ana Tereza do Nascimento. "Preval?ncia de doen?a arterial obstrutiva perif?rica (DAOP) e altera??es sensoriais em pacientes diab?ticos tipo 2: impacto da DAOP sobre a qualidade de vida, n?vel de atividade f?sica e composi??o corporal." Universidade Federal do Rio Grande do Norte, 2012. http://repositorio.ufrn.br:8080/jspui/handle/123456789/16716.
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Previous issue date: 2012-03-23Diabetes Mellitus (DM) affected approximately 171 million people in the world in the year 2000 as described by the World Health Organization (WHO). Because DM is a multisystem disease it can cause several complications especially those related to the cardiovascular system. The Peripheral Arterial Disease (PAD) of the lower limbs and the Diabetic Distal Symmetric Polyneuropathy (DDSP) can affect the DM patient causing consequences as the diabetic foot and eventually amputations. The main objective of this study was to determine the prevalence of PAD and sensorial impairment in 73 type 2 DM (DM2) patients and also assess the impact of PAD on quality of life, level of physical activity and body composition. For clinical assessment it was used: the ankle-brachial index (ABI); quantitative sensorial test for tactile sensibility (ST), pain (SD), vibration (SV); Achilles tendon reflex (RA); quality of life questionnaire (SF-36); modified Baecke physical activity questionnaire and bioelectric impedance. Prevalence of PAD in the studied population was 13.7%. ABI was inversely correlated to age (p=0,03; rh?= -0,26), diabetes duration (p=0,02; rh?= -0,28) and blood pressure (p= 0,0007; rh?= -0,33). There were lower scores for physical health summary on the SF-36 in DM2 patients; however, the presence of PAD predominantly mild did not significantly impact quality of life, body composition or physical activity level assessed by questionnaire. Fourteen patients (19.2%) present bilateral and symmetrical alterations in two or more sensorial tests compatible to DPN diagnosis. Abnormalities in ST, SD and SV were present in 27.3%, 24.6% and 8.2%; respectively. There was association of results from ST abnormalities with RA and mainly with SD, suggesting the importance of 10g monofilament use in DM2 routine assessment. In conclusion, the prevalence of PAD in subclinical DM2 was slightly higher compared to the general population and in agreement to previously published data in DM patients. The PAD severity was predominantly mild and still without repercussion on quality of life and body composition. Our study demonstrated a significant prevalence of both PAD and DPN in DM2 without previous diagnosis of these complications and indicates the necessity of early preventive and therapeutic interventions for this population
O diabetes melito (DM) afetava aproximadamente 171 milh?es de pessoas no mundo no ano 2000 segundo dados da Organiza??o Mundial da Sa?de (OMS). Por ser considerada uma doen?a multissist?mica o DM ? capaz de causar complica??es diversas, principalmente ?quelas relacionadas ao sistema cardiovascular. A doen?a arterial obstrutiva perif?rica (DAOP) de membros inferiores (MMII) e a polineuropatia distal diab?tica (PNDD) podem acometer o paciente diab?tico causando consequ?ncias como o p? diab?tico e eventualmente amputa??es. O objetivo principal deste estudo foi determinar a preval?ncia de DAOP e altera??es de sensibilidade em 73 pacientes diab?ticos tipo 2 (DM2) e avaliar o impacto da DAOP na qualidade de vida, n?vel de atividade f?sica e composi??o corporal desses pacientes. Para as avalia??es cl?nicas foram utilizados: o ?ndice tornozelo-braquial (ITB); testes quantitativos de sensibilidade t?til (ST, monofilamento de 10g), dolorosa (SD), vibrat?ria (SV); reflexo aquileu (RA); question?rio de qualidade de vida SF-36; question?rio de atividade f?sica habitual de Baecke e bioimped?ncia el?trica. A preval?ncia de DAOP na popula??o estudada foi de 13,7%. O ITB correlacionou-se inversamente com a idade (p=0,03; rh?= -0,26), tempo de diagn?stico referido (p=0,02; rh?= -0,28) e press?o arterial (p= 0,0007; rh?= -0,33). Foram encontrados piores ?ndices no sum?rio de sa?de f?sica do question?rio SF-36 nos pacientes diab?ticos, no entanto, a presen?a de DAOP, de magnitude predominantemente leve, n?o ocasionou altera??es significativas na qualidade de vida, composi??o corporal ou grau de atividade f?sica avaliado por question?rio. Quatorze pacientes (19,2%) apresentaram altera??es sim?tricas e bilaterais em dois ou mais testes de sensibilidade, compat?veis com o diagn?stico de NDP. Altera??es na ST, SD e SV estavam presentes em 27,3%, 24,6% 8,2% dos pacientes; respectivamente. Houve associa??o estat?stica entre os resultados da ST com o RA e principalmente com SD, denotando a import?ncia e praticidade da utiliza??o do primeiro m?todo na avali??o de rotina no DM2. Em conclus?o, a preval?ncia de DAOP em pacientes DM2 subcl?nicos foi ligeiramente maior que a apresentada na popula??o geral e compat?vel com estudos anteriores em pacientes DM. O grau de DAOP foi predominantemente leve e ainda sem repercuss?es significativas sobre a qualidade de vida ou composi??o corporal. O presente estudo mostrou que existe preval?ncia relevante tanto de DAOP quanto de PNDD em pacientes DM2 sem diagnostico pr?vio dessas comorbidades, demonstrando a necessidade de interven??es preventivas e terap?uticas precoces para a aten??o desta popula??o
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Porto, Jo??o Luis Priori. "Divulga????o dos riscos associados ?? mudan??a clim??tica : uma an??lise no conte??do dos relat??rios de empresas que integram o ISE." FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, 2010. http://132.0.0.61:8080/tede/handle/tede/458.
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Previous issue date: 2010-02-26The objective of this research was to verify the level of disclosure of the risks associated with climate change in the reports of companies of the corporate sustainability index stock (ISE) of (BM&FBOVESPA). To acomplish this objective a content analysis was performed in the Environmental or Sustainability Reports, Financial Statements, and in the Management Report of the year 2008, from companies that have remained members of ISE, for three consecutive years, in the period from 2006 to 2008. The level of disclosure was assessed on the basis of the types and characteristics of disclosure: (declarative, quantitative, monetary , monetary and quantitative). Understanding that is relevant not only to investigate the level of risk disclosure, other specific objectives were established related to risk management, mitigating actions and opportunities related to climate change disclosure. The results showed that in the sustainability reports, for the period under examination and, in the set of categories analysed, a total of 228 disclosures for a total maximum possible of 322, i.e. 65%. In the Management Report this percentage is reduced to 27% and in the explanatory notes to 6%. In the Sustainability reports, of 14 companies analysed, 4 have a disclosure index above 80%, 7 companies showed indexes between 50 and 80% and 3 between 30 to 48%. The category with the largest index of disclosure was the strategic analysis of climatic risks whose index reached 84%, the ISO 14000 certification subcategory was disclosed in 100% of the companies. Although most of the information disclosed be as declarative type, the category Mitigating Actions presented the largest monetary quantitative information index, the subcategory Environmental Investments had its values available for 100% of the companies. It was also found in the category Opportunities, a companies' concern to disseminate information on new products (57%), alternative energy sources (86%) and information about ecoefficiency (100%).
A presente pesquisa teve como objetivo verificar o n??vel de divulga????o dos riscos associados ??s mudan??as clim??ticas nos relat??rios das empresas integrantes do ??ndice de Sustentabilidade Empresarial (ISE) da Bolsa de Valores, Mercadorias e Futuros do Estado de S??o Paulo (BM&FBOVESPA). Nesse sentido, foram analisados os relat??rios ambientais ou de sustentabilidade, as demonstra????es cont??beis e os relat??rios da administra????o, do ano de 2008, das empresas que permaneceram integrantes do ISE, por tr??s anos consecutivos, no per??odo de 2006 a 2008. O n??vel de divulga????o foi avaliado com base nos tipos ou caracter??sticas da informa????o (declarativa, quantitativa n??o monet??ria, quantitativa monet??ria, quantitativa monet??ria e n??o monet??ria). Considerando relevante n??o somente investigar o n??vel da divulga????o dos riscos, foram estabelecidos objetivos espec??ficos relacionados ?? divulga????o da gest??o dos riscos, das a????es mitigadoras e das oportunidades relacionadas ?? mudan??a clim??tica. Os resultados demonstram que, nos relat??rios de sustentabilidade, no per??odo analisado e, no conjunto das categorias analisadas, o n??mero total evidenciado foi de 228 divulga????es para um total m??ximo poss??vel de 322, ou seja, 65%. No relat??rio da administra????o, esse percentual se reduz para 27% e nas notas explicativas para 6%. Nos relat??rios de sustentabilidade, das 14 empresas analisadas, 4 apresentaram ??ndice de divulga????o acima de 80%; 7 empresas apresentaram ??ndices entre 50 e 80% e 3 entre 30 a 48%. A categoria com maior ??ndice de divulga????o foi a de an??lise estrat??gica dos riscos clim??ticos, cujo ??ndice atingiu 84%, destacando-se a subcategoria certifica????o ISO 14000 divulgado em 100% das empresas. Embora a maior parte das informa????es divulgadas seja do tipo declarativa, a categoria a????es mitigadoras apresentou o maior ??ndice de informa????es quantitativo monet??rio, sendo que a subcategoria investimentos ambientais teve seus valores divulgados em 100% das empresas. Constatou-se, tamb??m, na categoria oportunidades, uma preocupa????o, por parte das empresas, em divulgar informa????es sobre novos produtos (57%), fontes alternativas de energia (86%) e informa????es sobre ecoefici??ncia (100%).
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Mthembu, Louis Velaphi. "To lift or not to lift the veil - the unfinished story : a critical analysis of common law principles in lifting the corporate veil." Thesis, 2002. http://hdl.handle.net/10413/5302.
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Shih, Yao-Chin, and 施耀欽. "Piercing the Corporate Veil: New Challenges and Visions." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/pbk66g.
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碩士東吳大學
法律學系
99
The most highly litigated issue in corporate law is piercing the corporate veil doctrine. The equitable doctrine of piercing the corporate veil is especially relevant in the financial crisis of 2008. The commentator calls the financial crisis as “the great recession”. Many banks and corporations collapsed after existing for decades. The failure of those corporations, those debtors want to know if they will able to recover for the wrongs they have suffered. When the corporate wrongdoer is out of money, plaintiffs often look to related individuals or corporations in an effort to recover for their loss. Although the general principal of limited liability protects parent corporations and individuals running corporations from liability in such situations, the equitable doctrine of piercing the corporate veil permits a court to set aside the corporate fiction and hold an individual or corporate shareholder responsible for the acts or debts of the corporation. The benefit of the limited liability subsidy may be to corporate shareholders and to society more generally, it should not be so broad as to protect illegitimate behavior. In particular, limited liability should not provide the occasion for shareholders to behave opportunistically toward third parties. The premise of the piercing corporation veil is the principal of limited liability which is developed more than a century. First of all, this study justifies limited liability though cost and benefit analysis. And the trend of rapid growth of limited liability companies in America has lead to an expansion of limited liability as a standard entitlement of business. Second, it is important to know what courts actually do with veil piercing claims. The empirical studies could shed light on whether courts are relying on a consistent framework. Generally, courts have developed a number of factors, like fraud, disregard corporate formalities and inadequate capitalization, but those factors are questionable. Such an approach, requiring courts to balance many imponderables, all important but none dispositive, is quite difficult to apply because it avoids formulating a real rule of decision. One commentator argued it is highly unlikely to consistently affect socially beneficial policy outcomes. Instead, veil piercing achieves neither fairness nor efficiency, but rather only uncertainty and lack of predictability, thus increasing transaction costs for businesses. However, current regulation is not enough to deal with all of situations. Besides, considering fairness and deterrence, piercing corporate veil should be preserved. Third, this study propose financially responsible manner in response to the inappropriate factors that courts usually applied to the veil piercing cases. In the parent-subsidiary corporations’ context, courts must consider third parties whose benefit would be harmed if the court pierce the veil. And in the regulated industries context, like banks or insurance companies, the regulatory framework of these industries act to assuage traditional veil piercing concerns such as domination and control, capitalization, questionable inter-corporate transactions, and commingling of assets. Besides, considering the purposes of the regulated industries, commentators agree that veil piercing is inappropriate and that the benefits of strict limited liability should be preserved. Last, this study examined the applicability of piercing corporate veils in Taiwan, and proposed the solution in our legal system.
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Yan, Shang-Siou, and 顏尚修. "Application of Piercing the Corporate Veil in Taiwan." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/82906336963666098253.
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碩士中原大學
財經法律研究所
105
Doctrine of Piercing the Corporate Veil had not been established in Taiwan before 2013. It was a common reason why creditors of the corporations were having difficulties in requiring stockholders who abused the corporate legal personality to compensate. The Legislature in Taiwan amended Section 2 of Article 154 of the Company Act and adopted the doctrine of Piercing the Corporate Veil in January 30, 2013. However, the key is to figure out the application of this amendment. Firstly, I need to observe how courts in Taiwan apply and interpret Section 2 of Article 154 of the Company Act. Secondly, I will look into the opinions of the courts regarding the doctrine of Piercing the Corporate Veil before the amendment in 2013, and compare them to the court opinions afterwards. Further, by summarizing the court opinions before and after the amendment, I will explore the difficulties of applying Section 2 of Article 154 of the Company Act nowadays. Lastly, I expect to point out the deficiencies of application of this amendment and propose some ways to help correct the deficiencies by referring to some cases and academic research papers regarding the doctrine of Piercing the Corporate Veil in the U.S. and UK.
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Lin, Ching-Chun, and 林靖淳. "The exceptions of the corporate entity doctrine: Starting from "piercing the corporate veil"." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/46850875792676895603.
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碩士國立臺灣大學
法律學研究所
100
The corporate entity doctrine and the principle of limited liability are the fundamentals of build up the modern type of company. The misusing of the above principles will do harm to the creditors of the company and accordingly the theory of piercing the corporate veil is developed in the west law to correct the unfair outcome caused ex post facto. However, the categorized conditions which stemmed from the cases and the theories of the United States are always regarded as abstract, unpredictable and without consistent standard. Although the theory of piercing the corporate veil is not good enough to overcome the said shortcomings, it still provides an effective way to solve the issue arising from the misusing of the corporate entity doctrine and the principle of limited liability. Besides, this thesis tries to treat the issue-“The exceptions of the corporate entity doctrine”- in a way not limited to the framework as provided in other articles. Other systems with regard to “the exceptions of the corporate entity doctrine” will be included, such as the theory of enterprise liability, reverse veil piercing, pass-through voting, double derivative suit, pass-through execution of shareholders'' inspection rights and fiduciary duty, which will refer the doctrine and relevant cases from American for further discussion. At last, this thesis will base on the said systems to make the suggestions that if it’s required to import or to legislate for such systems in Taiwan.
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Lokajíček, Jan. "Společnosti v mezinárodním právu soukromém - piercing the corporate veil." Master's thesis, 2011. http://www.nusl.cz/ntk/nusl-299923.
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The thesis is divided into two parts. The first part deals with the companies in the field of the international private law. After the introduction and general remarks on the topic it proceeds to the recognition of foreign companies in the law of the Czech Republic. Subsequently, personal statute of such companies and its determination is discussed. Next the first part of the thesis focuses on the conditions under which foreign companies can run their business in the Czech Republic. Lastly, the possibility of cross-boarder movement of the companies' seats into and out of the Czech Republic is analysed. The first part of this work takes into the consideration not only the Czech law but also the law of European Union and the relevant case law of the European Court of Justice. The second part of this work deals with doctrine called piercing the corporate veil, which was established in the common law area. It analyses grounds leading to the posibility of aplication of this doctrine in common law area and in German law. The work examines cases of single companies as well as of companies being part of a group of companies. After the analysis of grounds leading to the posibility of use of the piercing the corporate veil follows their generalisation and synthesis. The conclusion of the work is dedicated to...
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WANG, I.-HUI, and 王怡華. "A Study of Requirements for Piercing the Corporate Veil Doctrine." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/03842558620010870445.
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碩士國立臺北大學
法律學系一般生組
102
The corporate entity doctrine and the principle of limited liability are the important doctrines of corporate law. Based on the principle of corporate entity doctrine, a company is a legal entity distinct from its shareholders. It is capable of enjoying rights and of being subject to duties which are not the same as those enjoyed or borne by its shareholders. According to the principle of limited liability, the liabilities of the corporate should be separated from those of its shareholders, and the liability of shareholders for the corporate’s debts is limited to the amount they have paid. The purpose of the principles is to safeguard the shareholders from the risk of business failure, so as to encourage investment and economic development. In order to prevent the abuse of limited liability and the separate legal personality of the company, the U.K. and the U.S. have developed the so-called “piercing the corporate veil”. Under the doctrine of piercing the corporate veil, the court may set aside the company’s formality and hold an Individual or shareholder responsible for the acts or debts of the company. The Taiwanese government introduces this doctrine by amending the Company Act in January 2013. This article will explore the practices of piercing the corporate veil in the U.K. and the U.S. and will analyze the current regulation in Taiwan through a comparative study. The thesis is divided into six chapters , as follows : The first chapter is " Introduction ". The second chapter is " The corporate entity doctrine and the principle of limited liability " . The third chapter is "The introduction of piercing the corporate veil doctrine ". The fourth chapter is "The derivative principles of piercing the corporate veil doctrine " . The fifth chapter is " The practice of piercing the corporate veil doctrine in our Country ". Finally, the Chapter six is " Conclusion".
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Perry, Jonathan. "The commodious veil of nature ecological restoration as corporate landscape architecture /." 1994. http://catalog.hathitrust.org/api/volumes/oclc/31298509.html.
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Mach, Tomáš. "Ochrana investic holdingových struktur a role institutu "corporate veil" v judikatuře." Doctoral thesis, 2010. http://www.nusl.cz/ntk/nusl-299755.
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The current thesis focuses its attention on the arena of international investment protection. Using available case-law, it aims at answering the question as to in what way the nationality of an investor is being determined under international law - in particular in arbitration. Moreover, it aims at determining the impact a chaining of investors from different states into a holding structure potentially has on the arbiters' view when determining an investor's (or an investment's) nationality. The objective of this thesis is to determine to what extend the institution of corporate veil influences the nationality of persons participating on above described holding structures, in terms of how these are viewed in international arbitration and to what extend piercing a corporate veil exists in the arbitral case law. The dissertation is divided into several chapters which, although relatively independent interrelate in the covered subject matter with one another as follows: The first chapter's objective is to introduce the reader into the arena of investment protection and to provide him/her with a historic overview and discussion of international law. In doing so, the discussion starts with the customary regime of diplomatic protection - as defined by E. de Vattel1 in 1759. Then, then the discussion moves...