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Human reasoning research using probability problem tasks offer a novel and exciting approach to understanding executive function impairments from a new perspective, such as with attention deficit/hyperactivity disorder (ADHD). ADHD is widely associated with lowered academic performance thought to arise from executive function deficits relating to inhibition, impulsivity, and attention.1 A wealth of research in executive function tasks and neurobiological fMRI studies cite impairments with executive inhibitory control as the origin of cognitive and behavioural deficits associated with ADHD.2,3,4 By integrating research from cognitive psychology on the science of reasoning, together with knowledge of ADHD and educational psychology, this research may offer new insight into the cognitive mechanisms of executive function impairments, such as with ADHD, to better prepare educators to instruct the 5% of children diagnosed with ADHD.5 Individuals typically implement a narrow range of procedural heuristics to simplify the process of problem-solving and decision-making, rather than systematically analyzing a problem through tedious rule-based approaches.6 Heuristic short-cuts are often based on prior experiences or beliefs that, while crucial to human survival, may sometimes be erroneous in nature.7,8 According to one account of dual process theories (DPT), our early judgments are considered to be drawn from fast, experiential, intuitive processes that conform to a belief bias (or the tendency to judge conclusions according to belief, regardless of validity).9 A central feature of these faster reasoning processes is autonomy; thus, beliefs generate a rapid default response, regardless of need, which must be suppressed for deeper analysis.10 Slower secondary processes enable analytic judgments that are effortful and taxing on working memory.11 As analytic reasoning must be deliberately engaged to override the quicker belief-based appraisals, it is assumed that slower logical evaluations do not interfere with intuitive responses. However, the autonomously produced and faster belief-based judgments are able to interfere with slower, more rational thinking operations.12This master's research examined and compared the reasoning abilities of university educated adults with and without ADHD. Both groups solved 24 base-rate problems in free time that asked for the likelihood of group membership for an individual (e.g., what is the likelihood that Paul is a doctor?) when offered two pieces of conflicting information: salient base-rates (3 doctors vs. 997 nurses) and a luring, but opposing, stereotypical description (Paul lives in a beautiful home in a posh suburb, is well spoken, interested in politics, and invests a lot of time in his career). The task was coupled with an instructional manipulation that asked reasoners to respond either with beliefs (cued by the stereotypical description) or to respond statistically by way of presented base-rates. For 12 randomly generated problems, base-rates and descriptions conflicted, cueing opposing judgements. Another 12 randomly generated problems had matching base-rates and descriptions that cued identical judgements. ADHD is broadly associated difficulties in inattention and impulsivity thought to originate from primordial deficits of executive inhibition.13 Thus, it was expected that ADHD participants would perform poorly on conflict problems when deciding with statistics, as inhibitory control is required to suppress the autonomously produced intuitive response derived from beliefs. It was very surprising to observe that ADHD reasoners were superior to controls at judging with statistics and on par with controls when deciding with beliefs. This is both startling and counterintuitive, considering ADHD is predominantly linked to difficulties in inhibition, attention to necessary tasks, and using working memory effectively.14, 15, 16The literature supporting disinhibition theories of ADHD is solid, and yet ADHD participants did not demonstrate poorer reasoning abilities on a base-rate task widely assumed to require inhibitory control. This leads to the conclusion that perhaps base-rate problems do not measure inhibitory control, as is assumed.17 The fact that both groups were better at reasoning with statistics relative to beliefs challenges the assumption that base-rate processing even requires deeper analytic processing. It may be that humans have a probabilistic intuition for processing base-rates spontaneously; 18 thus, suppression of an early, yet unfavourable response is not required. A second finding is that ADHD reasoners were on par with controls in solving problems with beliefs. This reveals that ADHD reasoners are just as capable of encoding lengthy and ambiguous information as their non-ADHD peers, despite recognized cognitive deficits. The third and most important finding is that ADHD reasoners were significantly better than controls when solving base-rate problems with statistics. This unexpected result raises the question of why this pattern emerged for ADHD thinkers. One hypothesis is that ADHD thinkers implemented a cost-effective cognitive strategy when clear, salient numerical information (base-rates) was offered that could be easily extracted for problem-solving. This strategy, however, was ineffective when resolving problems under the belief instruction that entailed the decoding of lengthy descriptive information.The hypothesis of strategy use by ADHD reasoners was confirmed by comparing response latencies for both groups. For conflict problems, both groups required similarly longer response latencies to resolve problems with beliefs as compared to statistics. This corroborates that solving with statistics was easier than with beliefs, which contradicts serial models of DPTs. However, when solving non-conflict problems with beliefs – a task that should have been relatively easy as base-rates and descriptions cue the same response – the ADHD group required significantly more time than controls. This clearly evidences that ADHD participants have developed cost-efficient problem-solving strategy when clear, salient information is offered that can be easily extracted to solve the problem. However, they misapply this strategy to non-conflict problems when simple shortcuts could be used much more effectively. The over-application of this strategy on non-conflict problems resulted in longer latencies for the more difficult belief instruction.The results evidence that ADHD university students are able to implement problem-solving strategies to overcome cognitive deficits when salient and easily extractable information is presented. This finding is vital for developing effective pedagogies relating to classroom instruction for students with ADHD. However, students must also be educated on the appropriate application of these strategies. Further comparative investigations related to ADHD and reasoning are vital to better understand the capacity for strategic learning in individuals with ADHD, leading to better more informed instructional approaches.

Kansainvälisessä politiikassa, ja erityisesti kansainvälisessä ilmastopolitiikassa, on puhuttu viime vuosina paljon vastuullisuudesta. Kiinan "nousu" on kiihdyttänyt keskustelua, koska sekä poliitikot että tutkijat väittelevät ja spekuloivat, onko se uhka vai mahdollisuus maailmalle. Poliittinen väittely Kiinan vastuullisuudesta on erityisen kiivas kansainvälisissä ilmastoneuvotteluissa, joissa Kiinaa on usein syytetty "vastuuttomuudesta" tai "neuvotteluiden jarruttamisesta". Kiina itse puolestaan on itsepintaisesti korostanut kehitysmaastatustaan ja rakentanut vastuullisen kehitysmaan imagoa kansainvälisissä ilmastoneuvotteluissa. "Vastuullisuus" on kuitenkin hyvin epäselvä käsite, eikä ole lainkaan selvää, mitä sillä maailmanpolitiikassa tarkoitetaan. Mitä tarkoittaa olla vastuullinen? Kuka arvioi vastuullisuutta kansainvälisessä yhteisössä? Kenelle valtiot ovat vastuullisia ja mistä? Mitä valtioiden tulee tehdä, tai pidättäytyä tekemästä, ollakseen, tai näyttääkseen, vastuullisilta kansainvälisen yhteisön jäseniltä? Tämä tutkimus tarkastelee vastuullisuuden monia merkityksiä ja ulottuvuuksia kansainvälisessä ilmastopolitiikassa kansainvälisten suhteiden englantilaisen koulukunnan näkökulmasta. Se väittää, että vastuullisuus on intentionaalinen sosiaalinen käytänne, joka määrittelee kuka on vastuussa mistä ja kenelle. Kuten kaikki vastuut, ilmastovastuullisuus on konstruoitu sosiaalisessa vuorovaikutuksessa: se ei ole staattista tai annettua, vaan se on muotoutunut sosiaalisessa kanssakäymisessä, kun valtiot esittelevät, väittelevät ja soveltavat vastuullisuuden määritelmiä. Nousevan kansainvälisen statuksensa vuoksi Kiina on epäilemättä merkittävä osallistuja missä tahansa kansainvälisen vastuullisuuden käytänteessä, mutta ilmastovastuullisuuden yhteydessä sen rooli on erityisen keskeinen sekä teoreettisesti että empiirisesti. Sen vuoksi tämä tutkimus tarkastelee ilmastovastuullisuuden kansainvälisen käytänteen muotoutumista ja analysoi Kiinan tulkintoja ilmastovastuullisuudesta ja osallistumista käytänteen kehittymiseen. Tutkimus on erityisen kiinnostunut siitä, miten Kiina on vaikuttanut kansainvälisten ilmastokäytänteiden muotoutumiseen, ja vastaavasti kuinka kansainväliset ilmastokäytänteet ovat vaikuttaneet Kiinan kansallisiin käytänteisiin. Tutkimuksen lähestymistapa aiheeseen on kahtalainen: työn teoreettinen keskustelu kuvaa, millaisia moniulotteisia vastuita valtioilla on, ja työn empiirinen osuus tarkastelee millaista ilmastovastuullisuutta valtiot, ja etenkin Kiina, kantavat todellisuudessa. Lisäksi tutkimus osallistuu englantilaisen koulukunnan meneillä olevaan keskusteluun kansainvälisen yhteisön instituutioiden määritelmistä ja roolista niin sanotun yhteiskuntatieteiden "käytännesuuntauksen" näkökulmasta. Se väittää, että käytännesuuntaus voi olla avuksi kehitettäessä englantitilaisen koulukunnan primääri- ja sekundääri-instituutioiden käsitteitä. Tutkimus päättelee, että ilmastovastuullisuus on kansainvälisen yhteisön nouseva primääri-instituutio, ja Yhdistyneiden Kansakuntien ilmastonmuutosta koskeva puitesopimus, joka on ilmastohallinnan keskeisin sekundaari-instituutio, toimii silloittavana käytänteenä sen ja kansainvälisen yhteisön jokapäiväisen politiikan välillä. Ilmastovastuullisuus on selvästikin edelleen vain nouseva primääri-instituutio, koska sen säännöistä on edelleen paljon kiistaa ja koska se on ristiriidassa olemassa olevien instituutioiden kanssa. Tärkeä kysymys kuitenkin on, voiko ilmastovastuullisuudesta kehittyä uusi "sivilisaation moraalikäsitys", joka määrittelee ja vahvistaa "sivistyneet" kansainvälisen yhteisön ja kansalaisyhteiskunnan jäsenet tulevaisuudessa. Kiinalla on yhä tärkeämpi rooli tässä prosessissa. Vaikka Kiinan vastuullisuuden kohde on edelleen pääasiassa kommunistinen puolue, valtio ja Kiinan kansa, eikä ihmiskunta tai ympäristö sinänsä, Kiina ei enää keskity vain pelkästään kansallisiin vastuihinsa. Vaikuttaa siltä, että Kiina identifioi itsensä lisääntyvissä määrin suurvallaksi, mikä tuo sille samalla suurta vastuuta. ; With Great Power Comes Great Responsibility? China and the International Practice of Climate Responsibility In recent years, there has been much talk about responsibility in world politics in general, and in international climate politics in particular. China's "rise" has also fuelled the debate on international responsibility as both politicians and academics argue and speculate about whether it will represent a threat or opportunity for the world. Political debate over China's responsibility has been especially heated in international climate negotiations where China has often been accused of "being irresponsible" and "blocking progress". China, for its part, has persistently highlighted its developing country status and portrayed itself by presenting an image of a responsible developing country during international climate negotiations. However, "responsibility" is a highly vague concept, and it is not very clear what it means in world politics. What does it mean to be responsible? Who is to judge responsibility in international society? To whom are states responsible and for what? What do states have to do, or refrain from doing, in order to be and be seen as responsible members of international society? This study problematizes many meanings and dimensions of responsibility in the context of international climate politics from the theoretical perspectives of the English School of International Relations. It argues that responsibility is an intentional social practice in which actors define who is responsible for what and to whom. Like all responsibilities, climate responsibility is constructed in social interaction; it is not given or static but it has evolved in social contexts that occur when states present, debate and apply definitions of responsibility. Due to its rising international status, China is undoubtedly an important participant in any practice of international responsibility, but in the context of climate responsibility, China's role is especially central both theoretically and empirically. Therefore, this study investigates the generation and evolution of the international practice of climate responsibility and analyses China's interpretations of and contribution to it. In particular, it studies how China has shaped the evolution of international climate practices and how international climate practices have shaped China's domestic practices. The approach of the study is twofold: the theoretical discussion portrays a picture of the kind of multidimensional responsibilities states ought to shoulder; the empirical parts look at what kind of climate responsibilities states – China in particular – do shoulder in reality. In addition, the study contributes to the English School's continuing debate on the definitions and roles of institutions in international society, using the lenses of the so-called "practice turn of social sciences". It argues that the practice approach can develop conceptualizations of both the primary and the secondary institutions within the English School. The study concludes that climate responsibility is an emerging primary institution of international society, and that the United Nations Framework Convention on Climate Change, which is the most important secondary institution related to climate governance, functions as a bridging practice between it and the everyday politics of international society. Clearly, climate responsibility remains only an emerging primary institution as there are still wide disputes about its rules and because it clashes with established institutions. A critical question is whether or not climate responsibility will develop as a new "standard of civilization" that defines and validates the practices of "civilized" members of international society – as well as world society – in the future. Crucially, China plays an increasingly important role in this process. Although the referent objects of China's climate responsibility are chiefly the party-state and the Chinese nation and not humankind or the environment per se, China no longer focuses only on national responsibilities. Thus, it seems that China is increasingly identifying itself as a great power, which by definition comes with great responsibilities.

Studies show that our ideas of gender and sexuality are closely linked with the language that is used to define and describe these two notions. It has been further proven that there is a very close relationship between issues related to sexuality and concepts such as gender, (political) power, exploitation, supremacy and mobbing, to name but a few. Social, cultural, political, historical and other discussions regarding questions such as what sexuality is and what is permissible, acceptable and even "normal", are inevitably part of linguistic discourse. In this MA thesis I thus research and analyze the complexity and multifacetedness of the relationship between language, discourse, gender and sexuality in the translations of English texts. I focus on the translations of texts which could be considered ambiguous in regards to expressing gender. This refers to the co-dependence between the source text, male or female translator and culture, as well as the broader circumstances that influence the translation or target text. In the first part of the thesis I focus on the theoretical background and critical insights into the relationships between language, gender and sexuality. The next stage comprises a comparison of English texts from various media sources (classical and electronic) on both linguistic and discursive levels, with the translations of these texts into Slovene, Croatian and German provided by future translators. The second part of the thesis, the research, comprises two parts: first, I am interested in how these texts and their translations are dealt with by the students – future translators – from four faculties in Maribor, Graz, Zagreb and Split. I am further interested in the level of the respondents' awareness regarding the appropriate use of politically correct expressions, which I assume they are able to use accordingly in their translations. The second part of the research presents data collected based on the questionnaire, which was answered by future translators immediately after completion of the survey. Since the students come from different backgrounds, I am mostly interested in the reasons and possible factors that have influenced their translation choices (of individual words, expressions (terms), phrases, etc.). There are two general assumptions based on the literature review and the analysis of the translations and answers to the questionnaires provided by the future translators. The first one refers to the target text – translation – which, in most cases, depends on the current culture, social environment and time period. The emphasis is placed on the co-dependence between the source text, translator (male or female) as well as culture and other broader background circumstances which influence the translation or the target text. This assumption emphasizes the importance of translators possessing a high level of knowledge and intercultural awareness. The latter was noticable in the translations under research, yet we are still, as regards politically correct expressions, in the process of introducing norms and guidelines on a higher, state level, which might be later generally applied. The second general assumption refers to cultural, social, political, historical and ideological paradigms which annul the ideal of a translation as embodying or reflecting neutral, impartial linguistic and discursive text fidelity. From the translations into three languages, I was able to establish that there are no ideal translations. Furthermore, it was extremely difficult to find gender neutral translations, because of the differences between the three languages analyzed in the study, which would fulfill expectations in the three culturally and politically different cultures according to their individual ideological guidelines. We also have to be aware of the rapid degree of globalization, progress and change which create differences and shape new rules, rendering the old ones obsolete. ; Raziskave kažejo, da so naše ideje o spolu in seksualnosti vezane na jezik, ki ga uporabljamo pri njihovem definiranju in opisovanju. Nadalje je potrjeno, da so vprašanja seksualnosti zelo povezana s pojmi, kot so spol, (politična) moč, izkoriščanje, prevlada, mobing in podobno. Družbene, kulturne, politične, zgodovinske in še kakšne razprave o tem, kaj je seksualnost, kaj je dovoljeno, sprejemljivo, celo »normalno«, so neizogibno del jezikovnega diskurza. V magistrski nalogi raziskujem in analiziram kompleksnost in večplastnost odnosa med jezikom, diskurzom, spolom in seksualnostjo pri prevajanju angleških besedil. Osredotočam se na prevode besedil, ki bi lahko glede na izražanje spola veljali za nejasne oziroma dvoumne. Gre za soodvisnost med izvirnim besedilom, prevajalcem ali prevajalko in kulturo oziroma širšimi okoliščinami, ki iz ozadja vplivajo na prevod oziroma ciljno besedilo. V prvem delu magistrske naloge podam pregled literature in kritični vpogled v odnos med jezikom, spolom in seksualnostjo. Nato angleška besedila iz različnih medijev (klasičnih in elektronskih) na jezikovni in diskurzivni ravni primerjam s prevodi teh besedil v slovenščino, hrvaščino in nemščino, ki so jih prispevali študenti prevajalstva. Drugi del naloge, raziskava, zajema dva dela: najprej me zanima, kako se teh besedil in njihovih prevodov lotevajo študenti prevajalstva, in sicer na štirih fakultetah: mariborski, graški, zagrebški in splitski. Nadalje me zanima raven zavedanja anketiranih študentov prevajalstva o pravilnosti in primernosti rabe t.i. politično korektnih izrazov, za katere menim, da jih znajo ustrezno uporabljati v svojih prevodih. Drugi del raziskave poteka s pomočjo anket, na katere neposredno po prevajanju besedil odgovarjajo študenti prevajalci. Ker izhajajo iz različnih okolij, nas pri tem zanimajo predvsem vzroki in morebitni drugi dejavniki, ki vplivajo na njihovo izbiro besed, izrazov, fraz itd. Pri proučevanju literature in pri analizi prevodov ter odgovorov na anketna vprašanja, podanih s strani študentov prevajalstva, izpostavim dve splošni predpostavki. Prva se nanaša na ciljno besedilo, torej prevod, ki je v večini primerov odvisen od kulture, družbenega okolja ter časa, v katerem živi prevajalec. Pomemben je torej odnos med izvirnim besedilom, prevajalcem/prevajalko ter ostalimi širšimi okoliščinami, ki na prevod oziroma ciljno besedilo vplivajo iz ozadja. Predpostavka poudarja pomembnost visoke stopnje znanja in medkulturne ozaveščenosti prevajalcev. Slednjo je bilo sicer mogoče zaslediti v prevodih, vendar smo v tem oziru (predvsem glede politično korektnega izražanja) šele v procesu uvajanja določenih norm in pravil na višji, državni ravni, ki bi jim potem lahko sledili. Druga splošna predpostavka se nanaša na kulturne, družbene, politične, zgodovinske ali ideološke paradigme, ki razveljavljajo ideal prevajanja kot neke nevtralne, nepristranske jezikovne in diskurzivne besedilne zvestobe. Iz prevodov v tri jezike, ki sicer geografsko mejijo drug na drugega, je bilo mogoče ugotoviti, da idealnih prevodov ni. Prav tako je zaradi razlik med jeziki, ki so bili vključeni v raziskavo, zelo težko najti nevtralne prevode, ki bi zadostili pričakovanjem v treh kulturno in politično različnih družbah, ki sledijo svojim ideološkim smernicam. Hkrati se je treba zavedati visoke stopnje globalizacije, napredka in sprememb, ki ustvarjajo razlike in krojijo nova pravila, stara pa dokaj pogosto utemeljijo kot zastarela.

This report has been prepared while performing my duties as Secretary of the Social Cabinet (SC) and Deputy Minister of Social Development of the Republic of Panama, to which I was appointed from the beginings of May, 2016. The end user of this report is the SC, whose technical coordinator is the Minister of Social Development. The report consists of four main parts: 1) The Action Plan 2016-2019 for the Technical Secretary of the SC (TSSC); 2) Logical Framework; 3) Action Plan Presentation, and 4) Video. These parts were submitted for approval of the members of the Social Cabinet on March 31st, 2016, as recorded in the Minute of the SC First Ordinary Meeting, which is attached as Annex 1 of the report. The present report originates as a response to the Panamanian Government's necessity to activate the SC "in order to become, from the highest level, a mechanism of coordination and interaction of processes which shall promote the development of far-reaching joint proposals adopted by the Cabinet Council" (MIDES, 2015, p.3). The SC was created by Decree 477 of 1992, which was modified in several occasions; being the last of these modifications made by the Executive Decree Number 335 of 2014. The role of the SC is "to act as an advisory organism of the Executive Branch and the Cabinet Council on social development matters; to serve as a debate application in the Social Agenda; to create, coordinate operatively and strategically evaluate the government's social policy and to act as the government's representative before international, national, governmental and non-governmental organisms and organizations on multi-sector social development matters" (Executive Decree Number 335, article 2). The SC has a Multisectoral Committee (MC) consisting of high-level technical personnel of the institutions which constitute it, and of a TSSC under the Ministry of Social Development, responsible for the coordination, preparation and execution of related matters, in order to provide standards at an organization level, and to follow up the agreements and guidelines arising from it. The SC Cabinet and its TSSC are also responsible for the compliance of the roles, which were attributed to them by Decree Number 393 of September 17th, 2015, which adopts the Sustainable Development Goals (SDGs) and dictates other regulations. The TSSC Action Plan was developed considering all the roles assigned by law, aligned with the goals of the Government's 2015-2019 Strategic Plan. It was also considered the call made by the President of the Republic in his Report to the Nation of January 2nd, 2016 to "open a dialogue for the adoption of a National Strategy Plan with a State Vision 'Panama 2030', which shall allow us to make the 17 SDGs a reality". These goals were approved during the United Nations General Assembly in October 2015 (Report to the Nation, 2016). The present report was prepared in March 2016 by means of a logical and organized process, and with the active participation of all the TSSC technical crew. In addition, significant actors were interviewed, such as the Vice President of the Republic, as President of the SC, Ministerial Authorities, National Directors, the Office of the First Lady, the Secretary of Presidential Goals, the Executive Secretary of the National Coalition for Development, the Multisectoral Committee of the SC, and representatives of the civic and business sector, in order to identify where we are and where we should go. The goals of the Action Plan are aimed to "accomplish an effective interaction and coordination among institutions to elaborate and execute social policies which shall grant human development from a multidimensional point of view. It considers development as the continuous expansion of human and social capital, and the access to opportunities that that promotes an improvement of the quality of life of all Panamanians" (TSSC, 2016). This Plan emphasizes on how important it is to develop and introduce tools, which allow to accurately identifying the country's necessities, to measure the impact of policies and social programs, to facilitate the efficient allocation of the State resources, and to secure transparency. The Plan's main outcomes are: 1) the adoption of the SDGs in line with the Panama 2030 Plan; 2) the implementation of the Multidimensional Poverty Index (MPI), as part of an action strategy against poverty; 3) the development and implementation of a social map; 4) the reinstatement of the Demographic Technical Council; 5) the strengthening of the TSSC; 6) the articulation of critical social matters (i.e. maternal mortality; the integral system for childhood and adolescence protection; youth programs; BioCommunity; conditional cash transfer programs, and the Colon urban renovation plan); 7) SC and TSSC positioning. This Action Plan shall be executed by establishing a contributory board; public-private partnerships; agreements among institutions; South-South cooperation; exchange of best practices and alliances with the media. The knowledge acquired in the courses, which are part of the Master in Public Administration, was essential for the elaboration of this report. Leadership for Non-Public Organizations provided powerful insights about the theory of Adaptive Leadership, used as a guide in the process of identifying the major adaptive challenges and developing strategies to mobilize the personnel of the TSSC to address them. Public Administration provided the technics to address inter-governmental relations; to manage personnel and diversity in public organizations; to adopt strategic planning, and to design an action plan. Evaluation of International Programs offered the 'logical framework' as a methodology for designing a plan in order to be able to monitor and evaluate it according to its goals. Systems Thinking has been critical as a tool to organize mental models by applying the rules of distinctions, systems, relationships, and perspectives, known as DSRP (Cabrera & Cabrera, 2015). Socially Responsible Businesses helped to open the strategy´s compass in order to include the private sector as an ally through public-private partnerships and Corporate Social Responsibility (CSR). Politics, Policy and Public Management was useful for understanding "the complexity and dynamics of how the national agenda is set" (Kingdon, 2011) in order to frame and present the ideas to the decision-makers in a way that is relevant for them. In addition to this, the experience as an intern in Swami Vivekananda Youth Movement and Grassroots Research and Advocacy Movement in Mysore, India was critical for the understanding of the relevance of the expansion of human and social capital as mechanisms to ensure sustainable human development. ; Social Cabinet, National Government of the Republic of Panama Cornell Institute for Public Affairs

Objetivos Concretar el papel que corresponde a la Prensa en una democracia, así como la legitimidad de los medios de comunicación para ejercer el control de la gestión del Gobierno y otras instituciones. Reseñar los conflictos, personales e institucionales, de la Prensa con determinados miembros de los Gobiernos presididos por Felipe González y con máximos dirigentes del PSOE, a lo largo de cuatro legislaturas: 1982-1993. Definir y concretar el concepto de contrapoder referido a la prensa, y sus límites: las funciones que el periodismo ejerce, su interés social y la libertad de expresión como uno de los más altos valores consagrados por la Constitución Española de 1978. Demostrar que la arrogancia de los dirigentes socialistas, consecuencia de las sucesivas victorias electorales por mayoría absoluta, produjo la aplicación del rodillo en sus relaciones con los grupos de oposición y agentes sociales, y fue una de las causas de la actitud beligerante de la Prensa frente al poder. Metodología La metodología responde al denominado análisis de contenido de piezas informativas o de opinión publicadas en prensa, que en su conjunto dan origen a un diagnóstico. Una muestra obtenida de forma aleatoria pero significativa, ordenada por temas (o conflictos en el caso del estudio), que dan cuenta de los hechos y de las opiniones expresadas por agentes sociales, líderes de opinión, o protagonistas de los hechos. La metodología, pues, se basa fundamentalmente en el vaciado de documentos de diversas fuentes, (con bibliografía específica relevante y estudios académicos) pero en especial del seguimiento de los principales diarios editados en Madrid durante la etapa objeto de estudio: ABC, Diario16 y El País. Tiene una especial relevancia en este trabajo el editorial, género de opinión con el que los diarios expresan su parecer sobre los acontecimientos que interesan a la opinión pública y que la nutren. Otro género de especial interés lo constituye el columnismo, pieza de opinión de firmas destacadas e influyentes. Conclusiones La Prensa, tras la censura informativa de la Dictadura franquista, tuvo plena conciencia del papel que le correspondía jugar en la democracia: defensa -sin complejos, censura ni autocensura-, de la libertad de expresión. La etapa de los sucesivos Gobiernos socialistas (1982-1993) constituye un apropiado banco de pruebas de las relaciones Prensa-Poder, que permite obtener un paradigma de las tensiones que no deben producirse en un sistema democrático. Las pretensiones de control político de la información tuvieron su justificación, fundamentalmente, en el intento de evitar que la crítica de los medios incidiera negativamente en el apoyo electoral. El Gobierno socialista promovió controles normativos contra la Prensa y leyes mordaza, tales como la reforma del Código Penal en el que se contemplaban penas de inhabilitación de los profesionales, y pretendió la creación de un grupo de prensa afín, por medio de la adjudicación de cabeceras de la cadena de Prensa del Movimiento. No fue solo la Prensa, sino "en la Prensa", donde se produjo el debate sobre la gestión del Gobierno socialista, en la que confluyeron opiniones y críticas de autores de las más diversas procedencias políticas, sociales y académicas. Doctoral Dissertation Summary: Objectives, Methodology and Conclusions Title: "Conflicts between the press and authorities under Socialist rule in Spain, 1982-1993" Doctoral Candidate: D. Felipe Hernández Lorca Department: E053 Information and Documentation Programme: 05302 Techniques and methods in information and documentation Objectives Define the role of the Press in a democracy as well as the legitimacy of the media in exercising control over the actions of the Government and other institutions. Describe the conflicts at both the personal and institutional level between the Press and certain members of the Felipe González administration in addition to other top officials in the Spanish Socialist Party (PSOE) during four consecutive terms in power (1982-1993). Define and detail the concept of counter-power with respect to the press and its limits, including the functions of journalism, its social value and the freedom of expression as one of the highest values enshrined in the Spanish Constitution of 1978. Demonstrate that the arrogance of the Socialist leaders, resulting from having won successive elections by absolute majority, led to a steamroller approach in relations with opposition groups and social partners and was indeed one of the causes of the belligerent attitude of the Press towards authorities. Methodology The methodology applied is in line with the content analysis approach to bits of information or opinion published in the press, which together give rise to a conclusion. The sample of information used has been obtained in a random yet significant manner and then sorted by themes (or conflicts in the case of this study) that account for the facts and opinions expressed by various social partners, opinion leaders or those directly involved in the events. The methodology is therefore based on extracting all pertinent information from documents from various sources (using a specific and relevant bibliography and academic studies) with a particular focus on the main newspapers published in Madrid during the period under study: ABC, Diario16 and El País. Editorials are particularly relevant in this study, for in this section newspapers express their views on the events that are of interest to and also feed public opinion. Columns, opinion pieces penned by prominent and influential figures, are also of special interest here. Conclusions Following the censorship of the news media that occurred during the Franco Dictatorship, the Press was acutely aware of the role it needed to play in the young Spanish democracy: unabashed defence, without censorship or self-censorship, of the freedom of expression. The phase of successive Socialist governments (1982-1993) provides an adequate testing ground for Press-Power relations and ultimately gives us a perfect example of the tensions that should not occur in a democratic system. The drive to politically control information was mainly justified as an attempt to prevent media criticism from negatively affecting electoral support. The Socialist government promoted regulatory control of the Press and gag laws, such as reforms to the Penal Code to include penalties of professional disqualification. Furthermore, the government tried to create a group of favourable media by awarding top positions within the "Prensa del Movimiento" . It was not only the Press, but also "within the Press", where the debate on the Socialist government's leadership arose and in which the opinions and criticisms of authors of highly diverse political, social and academic backgrounds converged.

Increasing the level of economic and political instability in the world makes it necessary to reform the rules of international trade in order to enhance national security by seeking an optimal balance between the level of control at the border and trade facilitation. In particular, the increase in the terrorist threat in the world involves the need to revise the terms of engagement of all participants in the international trade supply chain, highlighting the need for maximum control over the movement of goods in the process of foreign trade activities in terms of minimum regulatory authorities' intervention in the activities of economic operators. It should be noted that the international trade supply chain includes all the stages within the cross-border movement of goods from a departure point to a final destination. The authors of the article have noted the high relevance of these issues for Ukraine, since it is evidenced by the World Bank Trading Across Borders data.The article studies the international experience to ensure the security of international supply chain, which is possible only if all the participants of the international trade transaction follow the standards of cargoes safe handling. This resulted in the necessity to develop and introduce in the international conventions, agreements and national legislations the "authorized persons" concept, which was formalized in the World Customs Organization (further – WCO) concept as an Authorized Economic Operator (further – AEO).The authors have pointed out that the conceptual foundations of the AEO functioning were identified by the International Convention on the Harmonization and Simplification of Customs Procedures (the Revised Kyoto Convention), which provides for the possibility of introducing special simplifications for authorized persons. In addition, it is noted that the details of the AEO implementation and operation are specified by the WCO Framework of Standards to Secure and Facilitate International Trade, which updated version includes the issue of Customs cooperation with other governmental and intergovernmental institutions (Pillar 3 – Customs to Other Government and Inter-government agencies) to promote closer cooperation between Customs authorities and other public bodies as well as ensuring an effective and efficient government response to the challenges of supply chain security.The authors have analyzed the current European legislation governing the AEO functioning in the European Union (further – EU), namely in the introductory part of the EU Customs Code (EC Regulation 952/2013, which entered into force on 1 May 2016) it is determined that compliant and trustworthy economic operators may have the status of "AEO" when granting them permission for swifter customs procedures or for safety and security simplifications or their combination. Depending on the type of an authorization granted, AEOs should take a maximum advantage of customs simplifications or use simplifications regarding safety and security. At the same time, they receive more favorable treatment in relation to physical and documentary customs controls. Furthermore, the authors have studied the advantages of every AEO certificate type.In conclusion the authors have considered the discussion process of the draft Law of Ukraine "On Amendments to the Customs Code of Ukraine (concerning the authorized economic operator and the simplification of customs procedures)", developed by the Ministry of Finance of Ukraine, the State Fiscal Service of Ukraine together with a number of experts and public organizations for the purpose of the AEO practical implementation and making the domestic customs legislation compliant with the EU standards in accordance with the Ukraine–European Union Association Agreement. ; Повышение уровня экономической и политической нестабильности в мире обуславливает необходимость реформирования правил осуществления международной торговли с целью повышения уровня обеспечения национальной безопасности путем поиска оптимального баланса между уровнем контроля на границе и упрощением процедур торговли. В частности, повышение террористической угрозы в мире предусматривает необходимость пересмотра условий взаимодействия всех участников международной торговой цепи поставок, выдвигая на первый план необходимость максимального контроля за движением товаров в процессе внешнеэкономической деятельности в условиях минимального вмешательства контролирующих органов в деятельность экономических операторов. Отметим, международная торговая цепь поставок включает все этапы, которые проходят в рамках трансграничного движения товаров от места происхождения до места конечного назначения. Авторами статьи отмечена высокая актуальность указанных проблем для Украины, о чем свидетельствуют данные Всемирного банка по ведению бизнеса по показателям трансграничной торговли. В статье исследованы международный опыт обеспечения безопасности международной цепи поставок товаров, возможность соблюдения которой возникает только при условии выполнения всеми участниками международной торговой сделки установленных стандартов безопасного обращения с грузами. Этообусловило возникновение в международных конвенциях, соглашениях и национальных законодательствах рекомендаций о необходимости разработки и введения понятия "уполномоченные лица" (authorized persons), которые были формализованы в концепции Всемирной таможенной организации (далее – ВТамО) как уполномоченные экономические операторы (далее – УЭО). Авторами статьи указано, что концептуальные основы функционирования института УЭО были определены Киотской конвенцией по гармонизации и упрощению таможенных процедур, которая предусматривает возможность введения специальных упрощений для уполномоченных лиц. Кроме того отмечено, что подробно вопросы внедрения и функционирования института УЭО определены Рамочными стандартам обеспечения безопасности и облегчения международной торговли ВТамО, в обновленный вариант которых была включена третья опора – Сотрудничество таможни с другими правительственными и межправительственными учреждениями (Pillar 3 – Customs to Other Government and Inter-Government Agencies) с целью содействия более тесному сотрудничеству между таможенными органами и другими государственными органами, а также обеспечения эффективного и действенного реагирования правительств на вызовы безопасности цепи поставок. Авторами статьи проанализировано актуальное европейское законодательство, регламентирующее функционирование УЭО в Европейском Союзе (далее – ЕС), а именно во вступительной части Таможенного кодекса ЕС (Регламент ЕС 952/2013, который вступил в силу с 01.05.2016) определено, что экономические операторы могут иметь статус "УЭО" при выдаче им разрешения на таможенные упрощения или по надежности и безопасности, или их сочетание. В зависимости от вида предоставленного разрешения УЭО должны иметь возможность максимально использовать преимущества таможенных упрощений или воспользоваться упрощениями, касающимися надежности и безопасности. При этом они получают более благоприятный режим в отношении фактического и документального таможенного контроля. Кроме этого, авторами проанализированы преимущества УЭО в зависимости от типов сертификата. В заключение авторами проанализирован процесс обсуждения проекта Закона Украины "О внесении изменений в Таможенный кодекс Украины (относительно уполномоченного экономического оператора и упрощения таможенных формальностей)", разработанный Министерством финансов Украины, Государственной фискальной службой Украины совместно с рядом экспертных и общественных организаций с целью практической реализации УЭО и приближения отечественного таможенного законодательства к стандартам ЕС в рамках выполнения Соглашения об ассоциации между Украиной и ЕС.

For years, the environment has become an important concern, if not a concern of paramount importance in everyday life worldwide. Today in France, ecological issues are emerging as a major element in the strategic guidelines in the losses or chosen company developments. France is regularly cited among the most environmentally friendly countries in the world. On the contrary, the environmental problems in China are alarming. Each year, the economic development is characterized by high consumption and high pollution. The policy of modernization and economic growth implemented by the Chinese authorities now includes consideration of environmental constraints as one of its main components. The issue of waste has become over time more and more problematic mainly because of their significant increase. However, awareness of the need for effective waste management only appeared late in minds. Waste treatment is one of the major environmental problems which each country in the world is facing, and the situation does not improve with the improvement of living standards. Faced with the increase in waste generation, the French legislator established in 1975 the county and regional waste management plans to encourage their recovery by means of the promotion of selective collection, recycling and incineration with energy recovery. In October 1995, China adopted a law on the prevention of pollution caused by solid waste in order to resolve the problems caused by waste. In the light of the French and Chinese regulations, this thesis aims at carrying out a comparative study of the similarities and differences in terms of waste management, namely the processing and destruction of waste and the administrative policies and public order governing trade in waste. As regards French law, we shall examine, namely, Law No 75-633 of 15 July 1975 on waste disposal and recovery of materials and Law n ° 76-663 of 19 July 1976 on classified installations for environmental protection. Concerning Chinese law, we shall examine the law on the prevention of pollution caused by solid waste was adopted on 30 October 1995; the Circular Economy Law of 29 August 2008; and the law on the promotion of clean production of 29 June 2002. Circular economy is a new mode of economic operation, implementing the principles of reduction and recovery of waste as well as the the reduction of waste harmfulness. This new mode was adopted by both the French and the Chinese laws. The comparative study focuses on the major principles and the adoption of specific measures for these two regulations. The international cooperation in terms of laws on waste in France and China is crucial. The study of the rules at international level on transboundary movements and disposal of hazardous waste has focused on human health and the environment. Many actions are performed to improve, restore or maintain the status of the various compartments of the environment and reduce the damages from human activities on the environment. ; Depuis des années, l'environnement est devenu une préoccupation importante, voire primordiale dans la vie quotidienne du monde entier. Aujourd'hui en France, les questions environnementales s'imposent comme un élément majeur dans les orientations stratégiques, dans les évolutions subies ou choisies de la société. La France est régulièrement citée parmi les pays les plus respectueux de l'environnement. Les perspectives environnementales en Chine sont en revanche plus inquiétantes, car le développement économique est caractérisé par une forte consommation de la matière première et des énergies, et une forte pollution. C'est pourquoi la politique de modernisation et de croissance économique mise en œuvre par les autorités chinoises intègre désormais la prise en considération des contraintes environnementales comme une de ses composantes majeures. La question des déchets est devenue au fil du temps de plus en plus problématique en raison notamment de leur augmentation considérable. Cependant, la prise de conscience de la nécessité d'une gestion efficace des déchets n'est apparue que tardivement dans les esprits. Le traitement des déchets fait partie des grands problèmes environnementaux auquel chaque pays doit faire face, et la situation ne s'améliore pas avec l'augmentation du niveau de vie en Chine. Face à l'augmentation de la production de déchets, le législateur français a instauré, dès 1975, les plans départementaux et régionaux de gestion des déchets, et encouragé leur valorisation au moyen de la promotion de la collecte sélective, du recyclage et de l'incinération avec récupération d'énergie. En octobre 1995, la Chine a adopté la loi sur la prévention de la pollution causée par des déchets solides afin de résoudre les problèmes qu'ils causent. Par l'examen des réglementations françaises et chinoises, le présent ouvrage a pour objectif de conduire une étude comparative des convergences et des divergences entre les régimes juridiques des déchets en France et en Chine, pour ce qui concerne d'une part le traitement des déchets s'agissant notamment de leur transformation et de leur destruction, et d'autre part la manière dont les polices administratives et l'ordre public régissent le commerce des déchets. En droit français, nous examinerons notamment les lois n° 75-633 du 15 juillet 1975 relative à l'élimination des déchets et à la récupération des matériaux et n° 76-663 du 19 juillet 1976 relative aux installations classées pour la protection de l'environnement. En droit chinois, nous examinerons plus particulièrement la loi sur la prévention de la pollution causée par des déchets solides, adoptée le 30 octobre 1995, la loi sur l'économie circulaire du 29 août 2008, ainsi que la loi relative à la promotion de la production propre du 29 juin 2002. L'économie circulaire est un nouveau mode de fonctionnement économique, mettant en œuvre les principes de la réduction, de la valorisation et de la diminution de nocivité des déchets. Ce nouveau mode de fonctionnement a été adopté par les deux législations, française et chinoise. L'étude comparative intéresse les grands principes qui y sont consacrés, ainsi que les mesures précises de mise en œuvre de ces deux systèmes. La coopération internationale en matière de droit des déchets en France et en Chine revêt également une grande importance. L'étude des règles au niveau international a porté sur les mouvements transfrontaliers et l'élimination des déchets dangereux pour la santé humaine et pour la protection de l'environnement. De nombreuses actions sont ainsi conduites pour améliorer, restaurer ou préserver l'environnement, et pour atténuer les atteintes qui lui sont imposées par les activités humaines.

For years, the environment has become an important concern, if not a concern of paramount importance in everyday life worldwide. Today in France, ecological issues are emerging as a major element in the strategic guidelines in the losses or chosen company developments. France is regularly cited among the most environmentally friendly countries in the world. On the contrary, the environmental problems in China are alarming. Each year, the economic development is characterized by high consumption and high pollution. The policy of modernization and economic growth implemented by the Chinese authorities now includes consideration of environmental constraints as one of its main components. The issue of waste has become over time more and more problematic mainly because of their significant increase. However, awareness of the need for effective waste management only appeared late in minds. Waste treatment is one of the major environmental problems which each country in the world is facing, and the situation does not improve with the improvement of living standards. Faced with the increase in waste generation, the French legislator established in 1975 the county and regional waste management plans to encourage their recovery by means of the promotion of selective collection, recycling and incineration with energy recovery. In October 1995, China adopted a law on the prevention of pollution caused by solid waste in order to resolve the problems caused by waste. In the light of the French and Chinese regulations, this thesis aims at carrying out a comparative study of the similarities and differences in terms of waste management, namely the processing and destruction of waste and the administrative policies and public order governing trade in waste. As regards French law, we shall examine, namely, Law No 75-633 of 15 July 1975 on waste disposal and recovery of materials and Law n ° 76-663 of 19 July 1976 on classified installations for environmental protection. Concerning Chinese law, we shall examine the law on the prevention of pollution caused by solid waste was adopted on 30 October 1995; the Circular Economy Law of 29 August 2008; and the law on the promotion of clean production of 29 June 2002. Circular economy is a new mode of economic operation, implementing the principles of reduction and recovery of waste as well as the the reduction of waste harmfulness. This new mode was adopted by both the French and the Chinese laws. The comparative study focuses on the major principles and the adoption of specific measures for these two regulations. The international cooperation in terms of laws on waste in France and China is crucial. The study of the rules at international level on transboundary movements and disposal of hazardous waste has focused on human health and the environment. Many actions are performed to improve, restore or maintain the status of the various compartments of the environment and reduce the damages from human activities on the environment. ; Depuis des années, l'environnement est devenu une préoccupation importante, voire primordiale dans la vie quotidienne du monde entier. Aujourd'hui en France, les questions environnementales s'imposent comme un élément majeur dans les orientations stratégiques, dans les évolutions subies ou choisies de la société. La France est régulièrement citée parmi les pays les plus respectueux de l'environnement. Les perspectives environnementales en Chine sont en revanche plus inquiétantes, car le développement économique est caractérisé par une forte consommation de la matière première et des énergies, et une forte pollution. C'est pourquoi la politique de modernisation et de croissance économique mise en œuvre par les autorités chinoises intègre désormais la prise en considération des contraintes environnementales comme une de ses composantes majeures. La question des déchets est devenue au fil du temps de plus en plus problématique en raison notamment de leur augmentation considérable. Cependant, la prise de conscience de la nécessité d'une gestion efficace des déchets n'est apparue que tardivement dans les esprits. Le traitement des déchets fait partie des grands problèmes environnementaux auquel chaque pays doit faire face, et la situation ne s'améliore pas avec l'augmentation du niveau de vie en Chine. Face à l'augmentation de la production de déchets, le législateur français a instauré, dès 1975, les plans départementaux et régionaux de gestion des déchets, et encouragé leur valorisation au moyen de la promotion de la collecte sélective, du recyclage et de l'incinération avec récupération d'énergie. En octobre 1995, la Chine a adopté la loi sur la prévention de la pollution causée par des déchets solides afin de résoudre les problèmes qu'ils causent. Par l'examen des réglementations françaises et chinoises, le présent ouvrage a pour objectif de conduire une étude comparative des convergences et des divergences entre les régimes juridiques des déchets en France et en Chine, pour ce qui concerne d'une part le traitement des déchets s'agissant notamment de leur transformation et de leur destruction, et d'autre part la manière dont les polices administratives et l'ordre public régissent le commerce des déchets. En droit français, nous examinerons notamment les lois n° 75-633 du 15 juillet 1975 relative à l'élimination des déchets et à la récupération des matériaux et n° 76-663 du 19 juillet 1976 relative aux installations classées pour la protection de l'environnement. En droit chinois, nous examinerons plus particulièrement la loi sur la prévention de la pollution causée par des déchets solides, adoptée le 30 octobre 1995, la loi sur l'économie circulaire du 29 août 2008, ainsi que la loi relative à la promotion de la production propre du 29 juin 2002. L'économie circulaire est un nouveau mode de fonctionnement économique, mettant en œuvre les principes de la réduction, de la valorisation et de la diminution de nocivité des déchets. Ce nouveau mode de fonctionnement a été adopté par les deux législations, française et chinoise. L'étude comparative intéresse les grands principes qui y sont consacrés, ainsi que les mesures précises de mise en œuvre de ces deux systèmes. La coopération internationale en matière de droit des déchets en France et en Chine revêt également une grande importance. L'étude des règles au niveau international a porté sur les mouvements transfrontaliers et l'élimination des déchets dangereux pour la santé humaine et pour la protection de l'environnement. De nombreuses actions sont ainsi conduites pour améliorer, restaurer ou préserver l'environnement, et pour atténuer les atteintes qui lui sont imposées par les activités humaines.

The research is motivated by an interest in evaluating the special Chilean water management framework, relating to the 1981 Water Code legislation, introduced by the military government. This law mainly strengthened private property rights and increased private autonomy in water use. In particular, it is of interest to assess the impacts of this legislation in the context of the current highly stressed water availability situation in central and northern Chile, combined with intensive and increasing agricultural demands. The reason to look at this region first is to test a catchment with a more or less vivid water market. The purpose of this research is to investigate the influence of water rights on water management practices under the present situation as well as changing situations. Here changing situation refer on one hand to improvement and extension of infrastructure, on the other hand to different use of the water in magnitude and further time and space. The latter one mainly based on the water market. The main objective of this study is to investigate if the proposed WRAP Modelling System (Water Rights Analysis Package) which is used in the whole state of Texas, is able to model the consequences of the allocation scheme in the present, as well changing situations, incorporating the Chilean legal framework, here especially the allocation according to water rights. The main changes are subject to i. new legislation to incorporate in the allocation of water resources ii. further development, like new reservoirs in the upstream sub-catchments, iii. water right transfers as well as iv. different operation policies WRAP was chosen to investigate the impacts of the water management practices. It combines detailed information describing water resource development, management, allocation and use with natural river system hydrology represented by naturalized streamflows, assuming that the hydrological pattern of a catchment stays the same in the future (Wurbs, 2011). Beside the development of the spatial configuration of the system, which has been defined as a set of control points (CP) that represent pertinent sites in the river basin, geospatial data, time series data, census data, operational data sheets of the organisations as well as information and data about the water rights of each stakeholder have been statistically and spatially pre-processed in order to be able to estimate agricultural water demand, understand the legal system in general and of the basin under study in particulary. Further information of the Food and Agricultural Organisation (FAO), monitored data of the National Water Authority (DGA), elaborated data of the National Centre of Natural Resources (CIREN) and historical and actual regional as well as local studies were consulted to elaborate all the needed information to model the system. With this information and preprocessed data the WRAP modelling system was implemented, to quantify the impacts of decision making and its consequences on the whole system. Model results include water supply reliabilities (including reliability indices) as well as flow and storage frequency statistics developed from the simulation results representing long-term probabilities or percent-of-time estimates. Furthermore shortage metrics have been developed by the model and evaluated for each scenario. The model includes the following frequency statistics for concisely summarizing modelling results: (a) volume and period reliability tables for water supply diversion, (b) frequency tables for naturalized, regulated and unappropriated flows, reservoir storage volumes, as well as instream flow shortages and (c) reservoir storage-reliability tables. After all the different scenario simulations and analysis of the results it can be stated that the WRAP modelling system is applicable for the questions under study based on the legal Chilean water management framework. Flexibility is provided for adaption of a broad range of modelling approaches. A huge variety of management records can be combined in many different ways to be able to model any application. Ingenuity is required from the modeller to achieve the incorporation of sometimes quite complex allocation rules, apply different target options, demands, administrate a variety of users and include new developments within a multiple and multipurpose reservoir-river management system. Although some simplification of the independent sub-catchments was necessary, the achieved results show that the consequences of allocation decisions, including water transfer and future development are simulated in a satisfactory manner and can therefore be much better understood. The model system is adequate to serve as a basis for decision making within the chilean legal framework. ; Die Motivation des Forschungsthemas basiert auf den speziellen chilenischen Rahmenbedingungen der Wasserwirtschaft, deren rechtliche Grundlage das Wassergesetz von 1981 (Codigo de agua) bildet. Es wurde von der Militärregierung eingeführt und stärkt private Eigentumsrechte sowie die private Autonomie in der Wassernutzung; jeder Nutzer benötigt Wasserrechte. Von besonderem Interesse ist die Untersuchung der Rahmenbedingungen im Kontext mit dem hohen Druck auf die Wasserverfügbarkeit im zentralen und nördlichen Chile, kombiniert mit intensiver Landwirtschaft. In der Studie wird untersucht, wie integrierte Wasserwirtschaft unter den vorliegenden Rahmenbedingungen von den Akteuren verstanden und umgesetzt wird, sowie deren Auswirkungen auf das betrachtete Untersuchungsgebiet. Da die gesamte Wasserverteilung auf Wasserrechten beruht und es in Chile noch kein Model gibt, dass die Wassernutzung auf der Grundlage der Wasserrechte und deren Prioritäten modelliert, wird in der vorliegenden Studie das Modelsystem WRAP (Water Rights Analysis Package), welches für die legalen Rahmenbedigung von Texas entwickelt wurde unter chilenischen Bedingungen getestet. Als Studienregion wurde ein Einzugsgebiet im semi-ariden Norden gewählt, welches sich durch eine starke Regulierung und viele Stakeholder auszeichnet. Folgende Fragestellung wird untersucht: Die Folgen der aktuellen Wasserverteilung im gegenwärtigen System und unter veränderten Bedingungen auf das gesamte System. Hier werden allgemein gültige Veränderungen in einem chilenischen Einzugsgebiet, welches hohem Druck ausgesetzt ist berücksichtigt: i. Neue legale Rahmenbedingungen, die für die Wasserverteilung berücksichtigt werden müssen ii. weiterer Stauseen in den oberen noch unregulierten Teileinzugsgebieten, iii. Wasserrechtübertragungen und iv. verschiedener Bewirtschaftungsregeln Zu diesem Zweck wurde daher ein Modell für das Einzugsgebiet mit dem WRAP Modellierungsystem entwickelt, um die Konsequenzen der Wassermanagement-Praxis zu untersuchen. Es kombiniert Informationen über Wasserressourcenentwicklung, Management, Verteilung und Nutzen mit der natürlichen Flusssystemhydrologie, repräsentiert durch wiederhergestellte natürliche Abflüsse. Dabei wird vorausgesetzt, dass die historischen hydrologischen Zeitreihen als Grundlage für die Zukunft gelten können (Wurbs, 2011). Mit dem Modell wird somit das primäre Ziel verfolgt, hydrologische und institutionelle Wasserverfügbarkeit und Versorgungszuverlässigkeit innerhalb eines auf Prioritäten basierten Wasserrechtsystems in einem Einzugsgebiet zu bewerten. Im vorliegenden Fall wird dies auf das Oberflächenwassermanagement beschränkt, da dieses die Hauptressource darstellt. Zunächst wurde die räumliche Struktur des wasserwirtschaftlichen Gesamtsystems erarbeitet und durch Kontrollpunkte, die die wichtigsten Bauwerke, wie Talsperren und Entnahmepunkte sowie andere für die Modellierung relevante Standorte darstellen, definiert. Es wurden Geodaten, Zeitreihen und Zensus Daten ausgewertet und bearbeitet, sowie verschiedene Datenbanken konsultiert, sowie Informationen einzelner Nutzerorganisationen erhoben (Landwirtschaftlicher Zensus, FAO, hydrologische Daten der DGA, Daten vom nationalen Zentrum für natürliche Ressourcen, CIREN sowie historische und aktuelle regionale und lokale Studien um z.B. die detaillierte Verteilung der Wasserrechte und den landwirtschaftliche Wasserbedarf aller Untereinzugsgebiete zu analysieren und zu berechnen, sowie die natürlichen Abflüsse zu modellieren. Die wesentlichen Ergebnisse können wie folgt zusammen gefasst werden: Für die am Cogoti Fluss geplante Talsperre konnten die günstigste Lage und das günstigste Szenario bezüglich der Verteilung der Wasserrechte und des maximalen jährlichen Volumens mit dem Modell herausgearbeitet werden. Dafür wurden auch verschiedene Bewirtschaftungsstrategien getestet. Das Modell zeigt die Möglichkeiten und Konsequenzen einer Nicht-Umverteilung. Genauso können zukünftig verschiedene Umverteilungen leicht simuliert werden und somit als transparente Diskussionsbasis dienen. Der Druck auf die sehr knappen Wasserressourcen steigt in dem Einzugsgebiet und wird für alle Akteure grösser, was bedeutet, dass es an der Zeit ist, ein Umdenken voranzutreiben. Obwohl in der vorliegenden Studie bei der Umsetzung einige Vereinfachungen des Systems angenommen wurden, können mit dem entwickelten Modell die beschriebenen Situationen zuverlässig simuliert und bewertet werden. Der Einsatz des Modellsystems kann für die Zukunft als Entscheidungsunterstützung uneingeschränkt empfohlen werden.

Problem setting. problems of the principles of taxation, as a means of implementing fiscal functions of tax for a long time did not go beyond scientific publications and was not even trying to solve them in tax legislation of Ukraine. Reform legislation, including in taxation, conducted before, even in terms of staging did not address the question of the principles of taxation. This approach did not promote cohesion of financial system, for a certain time did not allow to systematize financial legislation, part of which is tax legislation. The need for more detailed and comprehensive definition of common fundamental principles of development of financial systems and legal forms of action and ways to ensure the unity of the financial system relevant institutions and associations finance and financial law on these principles can be established only through comprehensive research system of taxation principles as a means of implementing fiscal function of the tax.Recent research and publications analysis. until today, the analysis of legal principles of taxation fixing occurred only in individual scientific articles and books devoted to the study of common problems of tax law. In this area next scientists showed their interests: A. V. Bryzgalin, L. K. Voronov, A. N.Gorbunov, N. V.Karasev, A. M. Kozyrina, M. P.Kucheryavenko, P. S.Patsurkivskoho, S. G.Pepeliaev, M. I.Piskotina, G. P.Tolstopyatenko, N. I. Himichevoyi, D. G.Chernika and others, which considered very general questions of legal regulation of taxes and fees, certain aspects of the content and classification principles of tax law. In the study of major problems dissertation widely used for foreign scientists E. Bradley, R. Dernberha, M. Janis, R. Kay, J. Stiglitz.Paper objective. The goal is to deepen scientific knowledge of the legal nature of the principles of taxation as a means of implementing fiscal functions of tax by developing a holistic and comprehensive scientific understanding of the mechanisms of their creation and operation; determine whether the taxation principles for the reform of the tax system of Ukraine; forecasting the development of the industry in the areas of finance, which determine its integrity, consistency, effectiveness, stability, interconnectedness its legal institutions.The object of study is social relations that emerge and operate under the influence of legal regulation of taxation principles, as a means of implementing fiscal function of tax.Purpose of the study constitutes legal norms that reinforce the principles of taxation and provide their detailed formation mechanism of implementation through the special tax instruments (taxes, duties and other compulsory payments).Paper main body. description of the features of the tax should be based on the effect of the significant leverage in tax regulation. Still another sustained a lively discussion about the number and nature of these functions. According to the author, the most balanced view of the tax system functions can provide three of them: adjusting, fiscal and control. Last one, in the opinion of the author expresses the main purpose of the tax - the formation of public funds needs funding for state and local communities.It is clear that the function of the tax system affecting the corresponding homogeneous kind of public relations should provide for a holistic effect on the ordering process receipts from taxes and duties (mandatory payments). As a particular manifestation of the sense of these features can be found at every level of the tax regulation. It is, as on general regulations affecting the behavior of tax administration and then refined and detailed rules all tax laws and regulations more narrow focus concerning certain specific elements of the tax or fee.Legislative detailing how all functions of taxes, and each of them separately, systematically done by defining principles - in the current Tax Code of Ukraine, this century 4 «Basic principles of tax legislation Ukraine». It is difficult to unconditionally accept the title of this article. Analyzing in detail the principles set out in the Tax Code of Ukraine, it is easy to conclude that they concern not only the principles of tax law is as following, most general tax regulation principles, the legal nature of tax administration.Dynamic analysis of principles of taxation, which is a particular sense associated with fiscal functions of tax involves comparing the principles embodied today by the current Tax Code of Ukraine and have been regulated by the law of Ukraine "On taxation system". Conventionally, we can distribute them into three blocks: a) the principles enshrined in the Tax Code of Ukraine for the first time; b) Principles of Tax Code of Ukraine, identified in tax legislation Ukraine to its adoption; c) the principles that disappeared with the tax laws of the Tax Code of Ukraine. It is clear that it is only the principles that we can associate with providing fiscal function of the tax.Conclusions. Proposed distribution and comparison of taxation principles, in one way or another related to the fiscal functions of tax into three blocks: a) the principles contained in the Tax Code of Ukraine for the first time; b) the principles of the Tax Code of Ukraine, which were identified in the tax legislation of Ukraine and to the adoption; c) the principles that have disappeared from the tax legislation with the adoption of the Tax Code of Ukraine.Describing the features of the tax should be based on the effect of the significant leverage in tax regulation. Still another sustained a lively discussion about the number and nature of these functions. According to the author, the most balanced view of the tax system functions can provide three of them, adjusting, and fiscal control. The latter expresses the main purpose of the tax - the formation of public funds of funds to finance the needs of the state and local communities. ; Автор исследует принципы налогообложения как средства реализации фискальной функции налога. Предлагается распределение и сравнение принципов налогообложения так, или иначе, связанных с фискальной функцией налога, на три блока: а) принципы, которые закреплены в Налоговом кодексе Украины впервые; б) принципы Налогового кодекса Украины, которые были определены в налоговом законодательстве Украины и до его принятия; в) принципы которые исчезли с налогового законодательства с принятием Налогового кодекса Украины. ; У статті досліджуються принципи оподаткування як засоби реалізації фіскальної функції податку і пропонується розподіл принципів оподаткування, які в тому чи іншому сенсі пов'язані із фіскальною функцією податку, на три блоки: а) принципи, які закріплені в Податковому кодексі України вперше; б) принципи Податкового кодексу України, які були визначені в податковому законодавстві України і до його прийняття; в) принципи, які зникли із податкового законодавства з прийняттям Податкового кодексу України.

The purpose of this thesis is to investigate the whether the termination of a referendum initiative is valid if based of an unofficial interpretation of the Constitution. The core questions, investigated in this thesis consists of whether the refusal to hold a referendum concerning a legal draft, which potentially does not meet the requirements arising from the Constitution of the Republic of Lithuania constrain the citizens right to a referendum; can the Central Election Commission's and the Parliament's constitutional evaluation towards the citizens provided legal draft can be interpreted as some sort constitutional control. The arisen problem is examined in three parts of this thesis. The first parts presents background to this situation. On 2014 July 11'th the Constitutional Court of Lithuania adopted a resolution which the interpreted the additional powers to the Central Election Commission and the Parliament. This resolution established, that in order to prevent unconstitutional constitutional amendments to the Constitution, the Central Election Commission and the Parliament must be granted the jurisdiction to prevent such a referendum to take place, if it would be non-compliant with the fundamental provisions established in the Constitution or would lead to unconstitutional consequences. These powers themselves created an obligation, both to the Central Election Commission and the Parliament to check the contents of the submitted legal draft and to evaluate its compliance with the Constitution of the Republic of Lithuania. Given the fact that a submitted legal draft is certain for constitutional checks not only in form, but also in terms of content, the question arises, what criteria should the Central Election Commission and the Parliament follow. For this reason, this part analyses what the fundamental constitutional values are enshrined in the Constitution of the Republic of Lithuania, and what kind of the safeguard mechanism is instilled. These criteria will provide a some sort of basis that could be determined in accordance with the legal draft. The second part deals with the situation where the Central Electoral Commission, within its jurisdiction, stated that a citizens' group submitted legal draft law does not comply with the requirements of the Constitution, thus shall not be put to vote in a referendum. For the same reason, the Parliament must refuse to hold a citizens' initiated referendum, even if such an initiative is at a request of 300 thousand citizens. Due to the fact that the requirement to call to provide 300 thousand signatures itself shows that the subject at hand is attributable to the major questions of the country. Parliament's refusal to hold such a referendum would not be an infringement of the sovereign powers held by the people. However, the question arises whether the refusal to call a referendum based on a legal draft, which potentially do not meet the requirements arising from the Constitution disproportionately restricts the right to call a referendum, which should by guaranteed by the Constitution. For this reason, this part will examine what are the real prospects to initiate and to call a referendum in Lithuania on behalf of the citizens, assessing how these perspectives have changed since the Constitutional Court adopted the mentioned resolution. This analysis will reveal possibility of a citizens' initiative and referendum, this analysis will determine whether the existing legal regulation does not create disproportionate difficulties in the implementation of the right to a referendum. The third part deals with the Lithuanian's Constitutional Court's exclusive right to interpret the concept of the Constitution; the analysis of the Central Electoral Commission's and the Parliament's content of powers and the constitutional practices of foreign countries. For this reason, this part will address the Constitutional Court of the Republic of Lithuania's prerogative to interpret the concept of the Constitution and why this exclusive right belongs to the Constitutional Court of Lithuania. This part will analyze whether the Central Electoral Commission and the Parliament right, to analyze the citizens provided legal draft in compliance with the Constitution of the Republic of Lithuania implements functions consisting a degree of constitutional control as well as the implementation of such a practice should be seen in relation to the recommendations of the Venice Commission. This analysis will answer the question of whether the current legal regulation creates preconditions for citizens' groups to be rejected the referendum provided by a bill based on an unofficial interpretation of the Constitution. The analysis revealed that the only authority competent to assess the legal draft submitted for referendum, compliance with the Constitution of the Republic of Lithuania is the Lithuanian Constitutional Court, since only the Constitutional Court has the exclusive right to interpretation of constitutional rules, which can cause legal consequences. Given the fact that the interpretation of the Constitution is the Constitutional Court exclusive right and that only the official interpretation of the Constitution should lead would lead to legal consequences, it must be concluded that the possible non-compliance of the Constitution setting, based on an unofficial interpretation is not sufficient enough to refuse to hold a referendum. The Central Election Commission has not been provided with an opportunity to apply to the Constitutional Court questioning the submitted legal draft; a legal draft law, according to the Legal Code of Administrative Cases, is not subject of interpretation by the Supreme Administrative Court of Lithuania, therefor it also not a subject of interpretation to the Constitutional Court. The Lithuanian Parliament adopted resolutions can possibly be subject of constitutional control, but that depends entirely on the will of the members of the Parliament. Evaluating these circumstances, it must be concluded that the Lithuania's current legal regulation of does not meet the recommendations of the Venice Commission. The absence of a clear possibility for a legal draft to be submitted for interpretation by the Constitutional Court, limits the right to an referendum initiative on behalf of the citizens of the Republic of Lithuania also preventing the referendum in accordance with unofficial interpretation of the Constitution. In accordance with these circumstances, it was found that both of the Parliament and the Central Election Commission's decision to refuse to register a referendum initiative or to hold a referendum on the basis, that the legal draft non-compliant with the Constitution of the Republic of Lithuania is considered an unofficial interpretation of the Constitution that cannot be a sufficient to restrict the citizens constitutional right to a referendum.

The purpose of this thesis is to investigate the whether the termination of a referendum initiative is valid if based of an unofficial interpretation of the Constitution. The core questions, investigated in this thesis consists of whether the refusal to hold a referendum concerning a legal draft, which potentially does not meet the requirements arising from the Constitution of the Republic of Lithuania constrain the citizens right to a referendum; can the Central Election Commission's and the Parliament's constitutional evaluation towards the citizens provided legal draft can be interpreted as some sort constitutional control. The arisen problem is examined in three parts of this thesis. The first parts presents background to this situation. On 2014 July 11'th the Constitutional Court of Lithuania adopted a resolution which the interpreted the additional powers to the Central Election Commission and the Parliament. This resolution established, that in order to prevent unconstitutional constitutional amendments to the Constitution, the Central Election Commission and the Parliament must be granted the jurisdiction to prevent such a referendum to take place, if it would be non-compliant with the fundamental provisions established in the Constitution or would lead to unconstitutional consequences. These powers themselves created an obligation, both to the Central Election Commission and the Parliament to check the contents of the submitted legal draft and to evaluate its compliance with the Constitution of the Republic of Lithuania. Given the fact that a submitted legal draft is certain for constitutional checks not only in form, but also in terms of content, the question arises, what criteria should the Central Election Commission and the Parliament follow. For this reason, this part analyses what the fundamental constitutional values are enshrined in the Constitution of the Republic of Lithuania, and what kind of the safeguard mechanism is instilled. These criteria will provide a some sort of basis that could be determined in accordance with the legal draft. The second part deals with the situation where the Central Electoral Commission, within its jurisdiction, stated that a citizens' group submitted legal draft law does not comply with the requirements of the Constitution, thus shall not be put to vote in a referendum. For the same reason, the Parliament must refuse to hold a citizens' initiated referendum, even if such an initiative is at a request of 300 thousand citizens. Due to the fact that the requirement to call to provide 300 thousand signatures itself shows that the subject at hand is attributable to the major questions of the country. Parliament's refusal to hold such a referendum would not be an infringement of the sovereign powers held by the people. However, the question arises whether the refusal to call a referendum based on a legal draft, which potentially do not meet the requirements arising from the Constitution disproportionately restricts the right to call a referendum, which should by guaranteed by the Constitution. For this reason, this part will examine what are the real prospects to initiate and to call a referendum in Lithuania on behalf of the citizens, assessing how these perspectives have changed since the Constitutional Court adopted the mentioned resolution. This analysis will reveal possibility of a citizens' initiative and referendum, this analysis will determine whether the existing legal regulation does not create disproportionate difficulties in the implementation of the right to a referendum. The third part deals with the Lithuanian's Constitutional Court's exclusive right to interpret the concept of the Constitution; the analysis of the Central Electoral Commission's and the Parliament's content of powers and the constitutional practices of foreign countries. For this reason, this part will address the Constitutional Court of the Republic of Lithuania's prerogative to interpret the concept of the Constitution and why this exclusive right belongs to the Constitutional Court of Lithuania. This part will analyze whether the Central Electoral Commission and the Parliament right, to analyze the citizens provided legal draft in compliance with the Constitution of the Republic of Lithuania implements functions consisting a degree of constitutional control as well as the implementation of such a practice should be seen in relation to the recommendations of the Venice Commission. This analysis will answer the question of whether the current legal regulation creates preconditions for citizens' groups to be rejected the referendum provided by a bill based on an unofficial interpretation of the Constitution. The analysis revealed that the only authority competent to assess the legal draft submitted for referendum, compliance with the Constitution of the Republic of Lithuania is the Lithuanian Constitutional Court, since only the Constitutional Court has the exclusive right to interpretation of constitutional rules, which can cause legal consequences. Given the fact that the interpretation of the Constitution is the Constitutional Court exclusive right and that only the official interpretation of the Constitution should lead would lead to legal consequences, it must be concluded that the possible non-compliance of the Constitution setting, based on an unofficial interpretation is not sufficient enough to refuse to hold a referendum. The Central Election Commission has not been provided with an opportunity to apply to the Constitutional Court questioning the submitted legal draft; a legal draft law, according to the Legal Code of Administrative Cases, is not subject of interpretation by the Supreme Administrative Court of Lithuania, therefor it also not a subject of interpretation to the Constitutional Court. The Lithuanian Parliament adopted resolutions can possibly be subject of constitutional control, but that depends entirely on the will of the members of the Parliament. Evaluating these circumstances, it must be concluded that the Lithuania's current legal regulation of does not meet the recommendations of the Venice Commission. The absence of a clear possibility for a legal draft to be submitted for interpretation by the Constitutional Court, limits the right to an referendum initiative on behalf of the citizens of the Republic of Lithuania also preventing the referendum in accordance with unofficial interpretation of the Constitution. In accordance with these circumstances, it was found that both of the Parliament and the Central Election Commission's decision to refuse to register a referendum initiative or to hold a referendum on the basis, that the legal draft non-compliant with the Constitution of the Republic of Lithuania is considered an unofficial interpretation of the Constitution that cannot be a sufficient to restrict the citizens constitutional right to a referendum.

Problem setting. problems of the principles of taxation, as a means of implementing fiscal functions of tax for a long time did not go beyond scientific publications and was not even trying to solve them in tax legislation of Ukraine. Reform legislation, including in taxation, conducted before, even in terms of staging did not address the question of the principles of taxation. This approach did not promote cohesion of financial system, for a certain time did not allow to systematize financial legislation, part of which is tax legislation. The need for more detailed and comprehensive definition of common fundamental principles of development of financial systems and legal forms of action and ways to ensure the unity of the financial system relevant institutions and associations finance and financial law on these principles can be established only through comprehensive research system of taxation principles as a means of implementing fiscal function of the tax.Recent research and publications analysis. until today, the analysis of legal principles of taxation fixing occurred only in individual scientific articles and books devoted to the study of common problems of tax law. In this area next scientists showed their interests: A. V. Bryzgalin, L. K. Voronov, A. N.Gorbunov, N. V.Karasev, A. M. Kozyrina, M. P.Kucheryavenko, P. S.Patsurkivskoho, S. G.Pepeliaev, M. I.Piskotina, G. P.Tolstopyatenko, N. I. Himichevoyi, D. G.Chernika and others, which considered very general questions of legal regulation of taxes and fees, certain aspects of the content and classification principles of tax law. In the study of major problems dissertation widely used for foreign scientists E. Bradley, R. Dernberha, M. Janis, R. Kay, J. Stiglitz.Paper objective. The goal is to deepen scientific knowledge of the legal nature of the principles of taxation as a means of implementing fiscal functions of tax by developing a holistic and comprehensive scientific understanding of the mechanisms of their creation and operation; determine whether the taxation principles for the reform of the tax system of Ukraine; forecasting the development of the industry in the areas of finance, which determine its integrity, consistency, effectiveness, stability, interconnectedness its legal institutions.The object of study is social relations that emerge and operate under the influence of legal regulation of taxation principles, as a means of implementing fiscal function of tax.Purpose of the study constitutes legal norms that reinforce the principles of taxation and provide their detailed formation mechanism of implementation through the special tax instruments (taxes, duties and other compulsory payments).Paper main body. description of the features of the tax should be based on the effect of the significant leverage in tax regulation. Still another sustained a lively discussion about the number and nature of these functions. According to the author, the most balanced view of the tax system functions can provide three of them: adjusting, fiscal and control. Last one, in the opinion of the author expresses the main purpose of the tax - the formation of public funds needs funding for state and local communities.It is clear that the function of the tax system affecting the corresponding homogeneous kind of public relations should provide for a holistic effect on the ordering process receipts from taxes and duties (mandatory payments). As a particular manifestation of the sense of these features can be found at every level of the tax regulation. It is, as on general regulations affecting the behavior of tax administration and then refined and detailed rules all tax laws and regulations more narrow focus concerning certain specific elements of the tax or fee.Legislative detailing how all functions of taxes, and each of them separately, systematically done by defining principles - in the current Tax Code of Ukraine, this century 4 «Basic principles of tax legislation Ukraine». It is difficult to unconditionally accept the title of this article. Analyzing in detail the principles set out in the Tax Code of Ukraine, it is easy to conclude that they concern not only the principles of tax law is as following, most general tax regulation principles, the legal nature of tax administration.Dynamic analysis of principles of taxation, which is a particular sense associated with fiscal functions of tax involves comparing the principles embodied today by the current Tax Code of Ukraine and have been regulated by the law of Ukraine "On taxation system". Conventionally, we can distribute them into three blocks: a) the principles enshrined in the Tax Code of Ukraine for the first time; b) Principles of Tax Code of Ukraine, identified in tax legislation Ukraine to its adoption; c) the principles that disappeared with the tax laws of the Tax Code of Ukraine. It is clear that it is only the principles that we can associate with providing fiscal function of the tax.Conclusions. Proposed distribution and comparison of taxation principles, in one way or another related to the fiscal functions of tax into three blocks: a) the principles contained in the Tax Code of Ukraine for the first time; b) the principles of the Tax Code of Ukraine, which were identified in the tax legislation of Ukraine and to the adoption; c) the principles that have disappeared from the tax legislation with the adoption of the Tax Code of Ukraine.Describing the features of the tax should be based on the effect of the significant leverage in tax regulation. Still another sustained a lively discussion about the number and nature of these functions. According to the author, the most balanced view of the tax system functions can provide three of them, adjusting, and fiscal control. The latter expresses the main purpose of the tax - the formation of public funds of funds to finance the needs of the state and local communities. ; Автор исследует принципы налогообложения как средства реализации фискальной функции налога. Предлагается распределение и сравнение принципов налогообложения так, или иначе, связанных с фискальной функцией налога, на три блока: а) принципы, которые закреплены в Налоговом кодексе Украины впервые; б) принципы Налогового кодекса Украины, которые были определены в налоговом законодательстве Украины и до его принятия; в) принципы которые исчезли с налогового законодательства с принятием Налогового кодекса Украины. ; У статті досліджуються принципи оподаткування як засоби реалізації фіскальної функції податку і пропонується розподіл принципів оподаткування, які в тому чи іншому сенсі пов'язані із фіскальною функцією податку, на три блоки: а) принципи, які закріплені в Податковому кодексі України вперше; б) принципи Податкового кодексу України, які були визначені в податковому законодавстві України і до його прийняття; в) принципи, які зникли із податкового законодавства з прийняттям Податкового кодексу України.

Our research consists of studying the behavior of professionals, leaders, advisors, and customers, in the areas of retail banking and insurance that have implications for the risk borne by clients. Legislators and supervisors focused on regulations and standards, in particular in prudential, accounting and technical areas but underestimated the role and impact of the behavior of each actor that may be inappropriate and unfair despite the new regulatory framework. Understanding, recognition and control of the behavior of each actor are necessary for a healthy balance between efficiency of the company and respect of the interests of customers in a sustainable manner.This study was conducted in immersion during three years within the Autorité de Contrôle Prudentiel et de Résolution, allowing to see, analyze and understand in parallel the issues of supervisors and the subjects of their controls. The analysis of various national and international reports, procedures and monitoring reports, questionnaires for professionals and semi-structured interviews with all stakeholders related to our research subject, allowed to have relevant, reliable and practical elements to address our central problem.The financial activities are based on trust and in this context of continuing crisis, the need for monitoring and regulation is increasing. Banking and insurance sectors are complex, technical and hardly intelligible to the general public, the behavior of financial actors must be exemplary in their interactions with customers, especially when they present and explain financial products.Since the beginning of the crisis at the end of 2007, many international scandals have highlighted a large number of human errors related to unethical behavior in the field of consumer protection. Beyond the loopholes regarding financial or operational risks, the business practices of some financial institutions have been challenged leading to penalties by the national supervisor for certain banks and insurance companies.This raises the essential question of ethics within financial institutions and the effects of each stakeholder's behavior in the business relationship. Ethics involves the concepts of accountability, respect and courage, it must be taken into consideration and put into practice to achieve a double objective: the human and economic performances of companies.Legislators and regulators through the directives CRD4, Solvency 2, MIF2, IMD2 PRIPs and their requirements focus mainly on accounting rules, technical and related business practices. Although many financial scandals, particularly since 2007, have shown serious behavioral excesses in finance, the measures implemented (management tools, methods or devices) to decrypt and control the behavior within financial firms are underdeveloped and underused, particularly for the risks borne by the customer.Our study describes and analyzes the behavior of professionals and clients, the role of emotions in financial decisions, the influence of standards and their controls on the behavior of professionals to understand what is contrary to a virtuous organizational functioning and responsible business practices. We question the management of risks borne by the customer within the organization and resources allocated to the protection of customers, and we propose a set of recommandations in order to reduce these risks in the future. ; Notre recherche consiste à étudier les comportements des professionnels dans les secteurs de la banque de détail et des compagnies d'assurance, des dirigeants aux conseillers, et des clients, qui ont des incidences sur les risques portés par ces derniers. Les législateurs et superviseurs se sont concentrés sur la réglementation et les normes, notamment prudentielles, comptables et techniques, mais ont sous-estimé le rôle et l'impact des comportements de chaque acteur qui peuvent être inappropriés et déloyaux malgré le nouveau cadre réglementaire. La compréhension, la prise en compte et le contrôle des comportements de chaque acteur sont nécessaires pour permettre un équilibre entre une efficience saine de l'entreprise et le respect des intérêts des clients de manière pérenne.Cette étude s'est déroulée en immersion durant trois années au sein de l'Autorité de contrôle prudentiel et de résolution (ACPR), ce qui a permis de voir, analyser et comprendre parallèlement les problématiques des superviseurs et des sujets de leurs contrôles. L'analyse de divers rapports nationaux et internationaux, des procédures et rapports de contrôle, des questionnaires à destination des professionnels ainsi que des entretiens semi-directifs avec toutes les parties prenantes en lien avec notre sujet de recherche, ont permis d'avoir les éléments pertinents, fiables et concrets pour répondre à notre problématique centrale.Les activités financières reposent sur la confiance et dans ce contexte de crise persistant, la nécessité d'une surveillance et d'une régulation est croissante. Les secteurs de la banque et de l'assurance étant complexes, techniques et difficilement intelligibles pour le plus grand nombre, les comportements des acteurs de la finance doivent être exemplaires dans leurs interactions avec les clients, particulièrement quand ils présentent et expliquent les produits financiers.Depuis le début de la crise fin 2007, de nombreux scandales au niveau international ont mis en évidence un grand nombre d'erreurs humaines liées à des comportements non éthiques en matière de protection des consommateurs. Au-delà des failles concernant les risques financiers ou opérationnels, les pratiques commerciales de certaines entités financières ont été clairement mises en cause conduisant à la sanction du superviseur national pour certaines banques et compagnies d'assurance.Se pose ainsi la question essentielle de la place de l'éthique au sein de l'organisation et des effets des comportements de chaque partie prenante à la relation commerciale. L'éthique implique les notions de responsabilisation, de respect et de courage, elle doit être prise en considération et mise en pratique afin d'atteindre un double objectif : la performance humaine et économique de l'entreprise.Les législateurs et régulateurs, à travers les directives CRD4, Solvabilité2, MIF2, IMD2 et Prips focalisent principalement leurs exigences sur les règles comptables, techniques et liées aux pratiques commerciales. Même si les nombreux scandales financiers, notamment depuis 2007, ont montré de graves dérives comportementales dans la finance, les moyens mis en place (outils de gestion, méthodes ou dispositifs) pour décrypter et contrôler les comportements au sein des entreprises financières sont encore peu développés et utilisés, particulièrement pour les risques portés par le client.Notre étude décrit et analyse les comportements des professionnels et des clients, la place des émotions dans les prises de décisions financières, l'influence des normes et de leurs contrôles sur les comportements des professionnels afin de comprendre ce qui va à l'encontre d'un fonctionnement organisationnel interne vertueux et de pratiques commerciales responsables. Nous nous interrogeons sur la gestion des risques portés par le client au sein de l'organisation et des moyens alloués à la protection de la clientèle, et proposons une série de préconisations afin d'atténuer ces risques à l'avenir.

This Ph.D. work aims at exposing, and giving sense to the dynamics of agrarian change in Southern Thailand where rubber is a major crop. It intends to provide elements for decision makers to reflect on the future directions of the Thai rubber economy. I applied a sequence of multivariate analysis and systematic clustering to characterize the trajectories of 220 rubber farms. I also analyzed the evolution of share-tapping arrangements though personal interviews, survey and literature review. A path dependence analytical framework was then applied to identify and characterize how institutional settings and institutional reproduction shaped the observed trajectories and share-tapping arrangements. I identify six significant farm transformation trajectories between 1990 and 2010. Two trajectories show a decline in landholding and/or hired labor related to medium farms (10.5%) and small farms (25%). Three trajectories show growing landholding size and/or use of hired labor. They concern growing medium family farm enterprise (14.5%), large family farm enterprise (4.1%) and farms moving towards patronal enterprise (7.7%). These opposing trajectories witness a continuing polarization of rubber farms. 38.2% of farms follow a trajectory of stability with no change in farm size and labor structure. However, these are small farms and present a risk to follow the trajectories of farm decline. Labor availability and share-tapping arrangements evolved over time but share-tapping remains the main, almost unique, labor contract for harvesting since the beginning of rubber cultivation in Thailand. Labor contracting arrangements are in an institutional lock-in situation under the current form of share-tapping through three self-reinforcing economic, functional and legitimating mechanisms. I identified a set of rules that could explain the prevalence of the share-tapping arrangement in pursuing the exploitation of available labor force and ensuring high resilience to variations and uncertainty in social and economic conditions. Path dependence explains farm polarization and the institutional lock-in of share-tapping as the results of self-reinforcement mechanisms leading to institutional reproduction. The thesis shows that the period of rubber control during 1934-1946 was a critical juncture resulting in large expansion of new plantings and an institutional setting favoring polarization that has reproduced itself through self-reinforcing mechanisms until now. Land polarization had a positive effect on the stability of share-tapping contracts. Due to polarization, farms with growing landholding employ more hired labor, inducing an increasing demand while an increasing supply of skilled tappers is provided by declining small farms. The current share-tapping arrangements ensure the availability of paid labor and simultaneously reinforce land concentration. Based on the results of this analysis of agrarian change, three alternative policy scenarios are: continuation of present policies, reverting polarization and coping with global constraints. The policy scenario of reverting polarization is suggested as an option considering its consequences on economic growth, social welfare and sustainable agricultural development in the rubber sector. ; Cette thèse a pour objectif de présenter et donner du sens aux dynamiques de changement agraire au sud de la Thaïlande où l'hévéa est une culture dominante. Elle vise à fournir des éléments aux décideurs politiques pour réfléchir aux orientations futures de l'économie hévéicole thaïlandaise. J'ai appliqué une analyse statistique multivariée et une classification systématique pour caractériser les trajectoires de 220 exploitations hévéicoles. J'ai également analysé l'évolution des contrats de métayage pour la saignée des hévéas à travers des entretiens individuels, des enquêtes et une revue de la littérature. Un cadre d'analyse basé sur la dépendance au sentier a été appliqué pour comprendre comment les institutions et leur reproduction ont influencé les trajectoires observées et les contrats de métayage. J'ai identifié six trajectoires de transformation des exploitations entre 1990 et 2010. Deux trajectoires montrent un déclin de la surface des exploitations et/ou du recours à de la main d'œuvre rémunérée dans les exploitations de taille moyenne (10.5%) et de petite taille (25%). Trois trajectoires montrent un accroissement de la surface et/ou du recours à de la main d'œuvre rémunérée. Elles concernent des entreprises familiales agricoles de taille moyenne (14.5%), de grande taille (4.1%) et des exploitations évoluant vers des entreprises patronales (7.7%). Ces trajectoires opposées témoignent d'une polarisation croissante des exploitations hévéicoles. 38.2% des exploitations suivent une trajectoire de stabilité, sans changement dans la taille des exploitations ni dans la structure du travail. Cependant, ce sont de petites exploitations susceptibles de suivre une trajectoire de déclin. Même si la disponibilité en travail et les termes du contrat ont évolué, le métayage est quasiment l'unique contrat de travail pour la récolte du latex depuis le début de l'hévéaculture en Thaïlande. Les conventions contractuelles de travail pour la saignée sont dans une situation de verrouillage institutionnel sous la forme actuelle des contrats de métayage du fait de mécanismes d'auto-renforcement, de fonctionnement et de légitimation. J'ai identifié un ensemble de règles expliquant la prédominance de ces contrats de métayage qui permettent de mobiliser le travail disponible et d'assurer une grande résilience face aux variations et incertitudes des conditions sociales et économiques. La dépendance au sentier permet d'interpréter la polarisation des exploitations et le verrouillage institutionnel des contrats de métayage comme le résultat d'un processus d'auto renforcement conduisant à une reproduction institutionnelle. La thèse montre que la période de contrôle de la production du caoutchouc naturel (1934-1946) est un point critique à l'origine d'une expansion importante des nouvelles plantations et d'un cadre institutionnel ayant favorisé la polarisation qui s'est reproduite seule jusqu'à présent par le mécanisme d'auto renforcement. La polarisation du foncier a un effet positif sur la stabilisation des contrats de métayage pour la saignée. De plus, les exploitations en expansion emploient davantage de main d'œuvre rémunérée pour la saignée induisant une demande accrue alors qu'une offre croissante de saigneurs qualifiés est apportée par les petites exploitations sur le déclin. Les contrats de métayage assurent la disponibilité de la main d'œuvre rémunérée et renforce simultanément la concentration foncière. Basés sur les résultats de l'analyse du changement agraire, trois scénarios de politique sont proposés pour l'avenir de la filière hévéa: i) poursuivre la politique actuelle, ii) inverser le processus de polarisation et iii) faire face aux contraintes globales. Le scénario politique visant à inverser le processus de polarisation est privilégié compte tenu de ses conséquences sur la croissance économique, le bien-être social et la durabilité du développement de la filière hévéa.