Le concept de "fluidité du droit"' interroge les variations de l'application du droit aux Emirats arabes unis (E.A.U.). L'intention est de protéger les intérêts des citoyens émiriens contre les non-citoyens tout en imposant le droit des décideurs dans un cadre juridique arabo-musulman. Le contexte (acteurs et espèces) détermine l'adaptation du droit. Les E.A. U. ont signé des traités internationaux qui les obligent à mettre le droit local en conformité. Or, les réserves stipulées et le manque de clarté retardent ce processus. Localement, l'application du droit dépend de la variété des sources, notamment du droit islamique et de ses différentes écoles, d'une procédure législative opaque et d'un système judiciaire complexe (trois types de tribunaux, statut personnel discriminant fondé sur la notion de citoyenneté). Les limites fluctuantes entre les sphères publiques et privées font enfin planer une incertitude dans des domaines relevant de l'intime ou de la diffamation par exemple. Les autorités émiriennes exercent un contrôle sur le droit en s'appuyant sur une organisation tribale et un système de permis à tous les étages de la société émirienne. La liberté d'expression à cet égard a subi les effets du Printemps arabe de 2011. Le système de délivrance de permis s'en est trouvé renforcé pour assurer la stabilité du régime. Le droit à l'éducation, très interprétatif, montre comment les permis d'exercice interprètent différemment ce droit. Le droit du travail est aussi encadré par des permis. Les autorités émiriennes sous-traitent aux citoyens émiriens le contrôle des travailleurs étrangers. Dans le contexte d'une croissance économique exceptionnelle, des observateurs extérieurs ont interrogé les effets de cette croissance sur les droits de l'homme et les médias. Le gouvernement fédéral a très vite appris à utiliser son système pour se protéger des droits« universels». Des organisations écrans ont été créées pour répondre aux critiques exprimées en insistant sur le point de vue émirien. L'aide étrangère permet en outre d'acquérir un statut privilégier dans le domaine humanitaire. L'intention est de rendre la critique de la fluidité du droit impossible ou injuste. Vu de l'extérieur, bien des décisions émiriennes peuvent être interprétées comme arbitraires. Or, la fluidité du droit est un principe interne qui a sa logique, celle de préserver l'Etat et de le rendre résilient en cas de contestation. / The notion of "fluidity of law" illuminates how the law in the United Arab Emirates (UAE) may change influencing what constitute a right serving the purpose of protecting national interest, continuing the rule of the rulers and protecting the interests of the citizens versus non-citizens in an Arab-Muslim setting. Equally important, this contextual law is just according to the idea of justice in Islamic law emphasizing the importance of knowing the local context before making moral judgements. On the international level, the UAE government has consented to certain core human rights treaties creating legal obligations domestically. But, the state's reservations to consented treaties and lack of clarity about the status of treaties in local law and courts creates uncertainty about implementation of treaty obligations. On the local level, a diversity of legal sources with Islamic law as primary source of law with its four interpretations in Sunni Islam, a non-transparent legislative and court system, three parallel court systems and persona! status law distinguishing citizens from non-citizens make it challenging to predict what the law may be. Furthermore, the notions of private and public in law are in constant flux in the jurisdiction indicating how what appears to be private might be public in intimate relations and how to be private in public domains through defamation legislation. Finally, this work shows how the authorities have established a system of control of rights based on traditional tribal organizations through a license system in law of rights in several spheres of society. This system of license creates hierarchy of rights, control of exercise of rights and at times outsources monitoring of other unacceptable behaviour. The sphere of expressions is examined in detail in this work as the regional upheavals in 2011 resulted in more legislation beyond licensing to protect the stability of the rulers. However, what the law is on the ground is also affected by local interpretations of rights and this will be illustrated through the right to education. Additionally, the license system in employment of non-citizens is based on a fusion between the interests of the authorities and citizens creating a system where citizens may willingly monitor non-citizens on behalf of the state. Against the backdrop of growing economic success in the UAE, outsiders were questioning the price of the boom resulting in attention from human rights activists and media. But, the government quickly learnt how to use its license system to protect itself by establishing a front organization to retaliate on its behalf. Other organizations with links to the authorities would appear. On the back of growing influence of the state, the authorities changed its way of responding to the view of outsiders on its law and rights. Foreign aid provided the state with status and influence as a humanitarian state making it harder to question the fluidity of law in the jurisdiction. While the unpredictable nature of the law in the UAE might seem chaotic from the outside and on the ground, I argue that the fluidity of law legitimises the state and makes it resilient.

The diploma thesis named British reaction to the Arab Spring events in the context of United Kingdom's relations with Persian Gulf countries is concerned with an impact of the revolutionary events of 2011, known as the Arab Spring, on bilateral cooperation between United Kingdom on one side and Bahrain, Qatar, United Arab Emirates and Oman on the other. While using quantitative analysis approach, it depicts how the Persian Gulf developments were reflected by prominent British representatives and members of the Cameron coalition government. Since the government promised to approach foreign policy matters through a liberal-conservative lens and also planned to further deepen its relations with Persian Gulf countries, the Arab Spring events can be interpreted as a clear dilemma for British policymakers. This thesis aims to answer whether such dilemma forced the government officials to re-asses the traditionally warm attitudes towards Persian Gulf and additionally, it demonstrates which spheres of their cooperation were threatened the most. Firstly, the bilateral relations between United Kingdom and Persian Gulf countries between 1971 and 2010 are described. Then, the focus moves towards the Cameron coalition government and its foreign- policy aims. In its final part, the thesis focuses on British...

The goal of this study is to generate a more holistic picture of the diffusion and assimilation of universal human rights norms in diverse cultural and political settings such as the Middle East and North Africa (MENA). The overarching question to be investigated in this thesis is the relationship between the evolving international human rights regime and the emerging human rights normative and legal culture in the Middle East. This question will be investigated in detail with reference to regional human rights schemes such as the Arab Charter of Human Rights, as well as local human rights developments in three Middle Eastern states, Egypt, the United Arab Emirates, and the Islamic Republic of Iran. Having gauged the take-up of human rights norms on the ground at the local and regional levels, the thesis examines in full the extent of socialisation and internalisation of human rights norms across the Middle East region at large.

La fraude et l’évasion fiscales focalisent l’attention des Gouvernements depuis la crise financière de 2008 bien que le problème soit ancien. Face à l’ampleur d’une crise aux conséquences dramatiques, les gouvernements ont pris conscience de l’urgence d’une action efficace. La lutte contre ces pratiques prend une ampleur nouvelle depuis qu’elle est considérée comme un enjeu majeur. Jusqu’à présent les fraudeurs bénéficiaient d’une certaine clémence mais les scandales récents qui ont éclaté mettant en cause des paradis fiscaux, jumelés à la crise qui fait rage, leur ont fait prendre un tout autre visage. Beaucoup d’Etats qui rechignaient jusqu’alors à coopérer en matière fiscale se sont vus contraints de le faire face à la pression internationale grandissante.L’étude fait apparaître que les paradis fiscaux ne sont pas les seuls responsables de la crise. Le problème de la fraude et de l’évasion doit être pensé dans un cadre global. La théorisation des notions de fraude et d’évasion, nous permettra de comprendre les raisons des pratiques qui s’y rattachent et les conséquences qu’elles peuvent avoir. L’exemple des Emirats Arabes Unis éclairera les raisons qui font de certains territoires de véritables pôles d’attractivité pour les entreprises et les particuliers. Force sera de constater qu’elles ne sont pas seulement fiscales.Face à l’internationalisation, les Etats ne peuvent plus de nos jours réagir de manière nationale et isolée. La réponse se doit d’être internationale et concertée. Ainsi, après avoir étudié les moyens de lutte contre ces pratiques dommageables qu’utilise l’administration fiscale, nous verrons comment cette dernière tente de poursuivre cet objectif sans pour autant porter préjudice aux droits et aux garanties du contribuable. Mots clefs français : impôt, fraude, évasion fiscale, contrôle fiscal, protection du contribuable, paradis fiscaux, offshore, délocalisation, zone franche, Emirats Arabes Unis, lutte contre la fraude et l’évasion fiscale / Although the matter is old-dated, the Governments have focused their attentions on tax evasion and tax avoidance since the 2008 financial crisis,. Facing a major crisis with dramatic aftermaths, the governments have become aware of the urgent need of an efficient action. Considered as a major stake, the fight against these practices is now taking a new scale. Until now the tax evaders benefited from a certain leniency but the recent scandals which broke are questioning the tax havens, that are associated to the raging crisis and gave them quite a different face. Many States, which until then balk at cooperating about tax matters, were obliged to do so in front of the growing international pressure. Our study demonstrates that the tax havens are not the only responsible to the crisis. The tax evasion and tax avoidance problem must be thought in a global frame. The theorization of the notions of tax evasion and tax avoidance, will allow us to understand the reasons and the consequences of these practices. The example of the United Arab Emirates will put into light the reasons that make certain territories real attractive poles for companies and individuals. It will be noticed that these reasons aren’t fiscal only. Due to globalization, the States can’t nowadays react anymore in a national and isolated way. The answer owes to be global and broadly discussed.Thus, after having studied the tools used by the tax authority to fight against these harmful practices, we will see how the tax authority is trying to pursue its goal without being prejudicial to the rights and the guarantees of the taxpayer. Keywords : tax, tax evasion, tax avoidance, tax investigation, taxpayer protection, tax heavens, offshore, relocation, free zone, the United Arab Emirates, fight against tax evasion and tax avoidance.

Submitted by Daniele Santos (danielesantos.htl@gmail.com) on 2015-12-22T14:18:21Z No. of bitstreams: 1 Kim.pdf: 16567554 bytes, checksum: 66c9041725ea8ef983365706311596d5 (MD5) / Approved for entry into archive by Janete de Oliveira Feitosa (janete.feitosa@fgv.br) on 2015-12-28T18:33:23Z (GMT) No. of bitstreams: 1 Kim.pdf: 16567554 bytes, checksum: 66c9041725ea8ef983365706311596d5 (MD5) / Approved for entry into archive by Marcia Bacha (marcia.bacha@fgv.br) on 2016-01-07T11:30:49Z (GMT) No. of bitstreams: 1 Kim.pdf: 16567554 bytes, checksum: 66c9041725ea8ef983365706311596d5 (MD5) / Made available in DSpace on 2016-01-07T11:31:04Z (GMT). No. of bitstreams: 1 Kim.pdf: 16567554 bytes, checksum: 66c9041725ea8ef983365706311596d5 (MD5) Previous issue date: 2015-10-27 / Fuel is a self-depleting resource and long term dependency on this commodity alone will not suffice. An export trade oriented approach can lead to faster industrialization while diversification leads to economic sustainable growth. This research seeks to understand how countries compete for foreign direct investments, and how certain activities have the most impact in the competitive global marketplace. Research suggests that when companies decide to invest abroad, they seek only to find countries that facilitate their strategic objectives. The results conclude with appropriate levels of government accountability, credibility and visibility with the private sector, foreign direct investment is attracted by policy advocacy and policy reform. By reviewing countries such as United Arab Emirates in direct comparison to Western Asian countries, including Kuwait and Iraq with high levels of fuel exports, along with Qatar with optimistic marketplace indicators and plentitude of skills and capabilities – research seems to suggest that despite high capabilities and attractive GDP, promotional investment activities yield the highest returns using policy advocacy and reform.

This thesis undertakes a study of four films, directed by Arab directors from Palestine, Lebanon, America and the United Arab Emirates, and argues that these works speak back to the negative representation of Arabs in mainstream Hollywood films. It examines the methods these directors have deployed to contribute to a consciousness on a cultural level. These include the films Amreeka (dir. Dabis, 2009: USA, National Geographic Entertainment), Paradise Now (dir. Abu-Assad, 2005: USA, Warner Bros), West Beirut (dir. Doueiri, 1998: Belgium, France, Norway, Lebanon: 38 Production) and City of Life (dir. Mostafa, 2009: UAE: Filmworks). I argue that these films speak back to the representation of Arabs created by Hollywood. In all the films I analyse the representation of the characters, which allows viewers into their frames of reference and makes them relatable. The characters are ordinary people facing the situations of everyday life in various settings. Whether it is the limitation of their geographical location while living under occupation in Palestine as in Amreeka and Paradise Now, emigrating to America and coping with xenophobia as in Amreeka, living in a country exploding as civil war breaks out as in West Beirut, or adjusting to multiculturalism as in City of Life, filmmakers are allowing viewers into the lives of Arabs, representing them in terms of all their successes, failures, vulnerabilities and excesses. They are human beings with the same concerns as all humanity, for peace in their countries, the stability of their societies and the safety of their families. My investigation analyses the films through the theoretical lenses of Stuart Hall’s theory of representation (2012), Edward Said's Orientalism (1997), and decoloniality as advocated by Maldonado-Torres (2014) and Mignolo (2011). A postmodern reading of City of Life is made within Baudrillard's theory of hyperreality (2010), Lyotard’s concept of the grand narrative (1986) and Žižek’s concept of the dematerialisation of real life. A close reading of the films, using the research methods of semiotics and narratology, enables a deconstruction of some obscure elements, such as the embedded meaning in dialogue or the messages implicit in the mise en scène. In the process, cultural contradictions and similarities are explored and uncovered. / English Studies / D. Litt. et Phil. (English)

Under de senaste decennierna har turismen i världen ökat kraftigt, inte minst i Sverige. Turistindustrin står inför många utmaningar och då konkurrensen ökar och avstånden krymper mellan olika länder och världsdelar är det viktigt att beakta de kulturella skillnader som finns och vad vi bör känna till om dessa skillnader när det gäller turism. Kunskapen om dessa skillnader kan vara avgörande vid marknadsföring och inrättandet av nya resmål. Turister från Mellanöstern är sällsynta i Sverige och vi vill med denna uppsats ta reda på om dessa kulturella och religiösa skillnader kan vara hinder för turism från dessa länder samt andra motiv hos dessa medborgares när de reser, samt om det finns eventuella andra motiv dom kan vara orsaken till den dåliga besöksstatistiken i Sverige. Mellan länderna i Mellanöstern finns det stora ekonomiska skillnader och denna studie har därför fokuserats på de potentiella turister som kan finnas i Gulf Cooperation Council-länderna (GCC), där uppsatsen vidare avgränsats till Dubai som ingår i Förenade Arabemiraten ”United Arab Emirates, UAE” och till Qatar. Sverige anses vara ett land som turister från UAE och Qatar borde vilja besöka, då vi har ett motsatsförhållande i klimatet, med en behaglig sommartemperatur och gröna landskap sommartid. Trots detta är antalet turister från dessa länder lågt och det borde finnas möjligheter att öka antalet turister till Sverige. Denna bakgrund har lett uppsatsens författare till problemformuleringen: vilka motiv resenärer har när de skall resa, då de potentiella turisternas ekonomi, lagar och kulturella värderingar som råder i UAE och Qatar skiljer sig väsentligt från samhället i Sverige? Med utgångspunkt i motiv- och kulturteorier är uppsatsens övergripande syfte att undersöka turisters resemotiv från UAE och Qatar, samt att belysa några kulturella faktorer som kan påverka dessa turisters val av destination. – Vad motiverar turister från UAE och Qatar, när de bokar sina resor till en destination? – Vilka skillnader finns det i de olika kulturerna mellan UAE, Qatar och Sverige som kan övervinnas och möjliggöra ett större utbyte av turister? – Vilken lärdom kan Sveriges turistnäring dra från detta? Uppsatsen grundar sig på en kvalitativ- och kvantitativ metod. Den kvalitativa datainsamlingen har skett med hjälp av personliga intervjuer med medborgare från UAE och Qatar, samt intervjuer med lokala aktörer och aktörer från Sverige. Den kvantitativa datainsamlingen består av enkäter som delats ut till medborgare i UAE och Qatar. För att stärka uppsatsens primärdata har sekundärdata i form av hemsidor, litteratur och vetenskapliga artiklar använts. Slutsatserna av studien är: både motivation och kultur har stor påverkan på turisters val av resmål. Kunskap/okunskap om resmålet när det gäller kultur, religion och en mängd olika krav som kommer ur detta är viktiga att beakta för att lyckas locka turister från dessa länder.

Master’s thesis deals with the proposal of communication mix for start-up company. This strategy is based on theoretical knowledge of international marketing, marketing communications as well as the analysis from the study of external and internal factors of the company.

Les titres et les statuts territoriaux occupent une place centrale en droit international en raison de la territorialité de cet ordre juridique. L’émergence des Etats du Moyen-Orient présente des spécificités historico-juridiques, qui sont en grande partie à l’origine des problèmes territoriaux actuels. En effet, dans la région étudiée, l’application des régimes de protectorat et de Mandat a eu une incidence considérable sur les titres territoriaux des Etats. Contrairement à la colonisation pure et simple, ces régimes territoriaux laissaient, en principe, subsister pour l’entité sous domination, une personnalité internationale distincte. Une telle situation intermédiaire a très souvent conduit à des interrogations sur les règles de droit international applicables. La présente étude envisage justement cette problématique : quels effets ont eu les régimes de protectorat et de Mandat sur l’établissement ou la modification des titres territoriaux ? L’objectif de l’étude est de contribuer à mettre en exerguel’origine des titres territoriaux au Moyen-Orient, pour mieux comprendre et analyser les problèmes territoriaux actuels dans la région. / Territorial titles and statuses occupy a central place in international law because of the territoriality of this legal order. The emergence of the Middle East States presents historical and legal specificities which are largely the sources of current territorial problems. Indeed, in the region under study, the application of Protectorate and Mandate regimes had a significant impact on the States territorial titles. Under these territorial regimes, unlike outright colonization, a separate international personality remained, in principle, for the entity under domination. Such an intermediate situation has often led to questions about the applicable rules of international law. The study considers precisely this issue: what effects have had the regimes of Protectorate and Mandate on the establishment or modification of territorial titles? The objective of thestudy is to contribute to highlight the origin of territorial titles in the Middle East, in order to better understand and analyze the current territorial problems in the region.

This item contains the agenda, minutes, and attachments for the Faculty Senate meeting on this date. There may be additional materials from the meeting available at the Faculty Center.