This study focuses on orthodoxy and mysticism in the religious thought of Shaikh Mul,tammad ibn Tahir al-Fattani (914/1508-986/1578), a sixteenth century Sunui Rohra scholar. Islam had persistently presented two faces: one that was shari ah­ minded and concerned with the outward, socially cognizable behaviour and anothE'r mystkal-minded, concerned with the inward, personal life of the individual. The former was the domain of the "ulama", whereas the Sufi pirs accepted the care of the latter. While there were always those who accepted the one face of Islam as genuine and mistrusted the other or even regarded it as spurious, Shaikh al-Fattani succeecded in marrying the two. He was at once both a mystic pir and an orthodox religious scholar. A biography of Mul}ammad ibn Tahir al-Fattani based on the previous works is attempted with the aim being to collect the factual information pertaining directly to the details of his life. The last years of Shaikh al-F'attani's life were devoted to his reform involvement in his community and particularly to the removal of the Mahdawiyyah thoughts of Sayyid Muhammad Jawnpuri)who had declared himself the promised Mahdi. Against this backdrop of the life account of al-Fattani elements of orthodoxy and mysticism are identified in his scholarly works. Best known for his work Majma bihar al-anwar fi gharaib al-tanzil wa lataif al-akhbir, all the extant works of the Shaikh are discussed. To understand tbe subject within the context of his ethnic identity, aspects of the Bohra community are studied . lt is shown that their occupation as merchants and a history that emphasised their ancient link to the faith of Islam were some of the factors that shaped their group identity. Religious affiliation of the Bohras is explored in detail and after examining the various religious groupings it is evident that the principal communities amongst them differ substantially in their belief systems. Muslims of Sunni Bohra descent are to be found in South Africa. The Sunni Bohra community in general and their ulama in particular are today constantly challenged to not only be devoted to orthodoxy but to sufi doctrine and discipline as well. / Religious studies / D.Litt. et Phil. (Religious Studies)

The aim of this thesis is to understand tax compliance decisions made by corporate SMEs in Uganda. The study draws on compliance models developed in other settings and explores their applicability in the Ugandan context using mixed methods. Firstly, the study investigates the roles played by tax fairness, trust in government and the URA, and the effects of audits and sanctions in influencing compliance . Secondly, the study explores the direct and indirect roles played by social norms in terms of influencing tax compliance among SMEs . Lastly, the study assesses the effects of corruption on compliance behaviour among SMEs. Survey and semi-structured interview data were collected concurrently. A survey was used to collect data from a total of 386 corporate SME owners and managers from Kampala Capital City Authority and the central and eastern regions. In addition, interviews were conducted with 26 corporate SME owners and managers about their perceptions of corporate tax system fairness in Uganda. The results, unlike those of other studies, show that corporate SME taxpayers are willing to pay their corporate taxes once they have put their trust in the government and tax authorities, even when the tax system is unfair. Also, audit probability and sanctions might not encourage corporate SMEs to comply with corporate tax rules. However, when URA is perceived as powerful where tax officers are able to discover tax non-compliance and impose severe sanctions, SME firms could be motivated to pay taxes due to the government. Importantly, corruption within the URA and the bureaucratic system of Uganda has a negative impact on tax fairness, which triggers corporate tax evasion. Indeed, I have identified four types of corruption that appear to have different impacts on attitudes towards compliance. Also, the results show that day-to-day tax compliance decisions made by corporate SMEs have more direct influence on corporate SMEs’ tax (non)compliance behaviour than ethical values do. However, SMEs’ willingness to comply is affected by how people who are close to each taxpayer think. Overall, the thesis advances scholarship by demonstrating that the Slippery Slope Framework does not hold in Uganda and that different types of social norm impact compliance differently. Corruption is identified as an important differentiating feature when compared to studies in developed countries.

Les processus de globalisation, régionalisation et décentralisation ont eu des effets sur les dynamiques locales, nationales et internationales, provoquant une participation plus élevée des entités subétatiques sur la scène internationale. Cette action, pouvant être encouragée par l'incapacité du gouvernement central à satisfaire les intérêts des autorités locales sur la scène nationale et internationale, ainsi que par divers éléments politico-administratifs, culturels et économiques, est devenue un phénomène prenant de plus en plus d'ampleur et de reconnaissance. Elle s'est constituée comme une initiative se déployant non seulement sur le continent européen mais aussi sur d'autres zones géographiques, comme l'Amérique latine. Ces actions ont atteint une portée et un intérêt à des dynamiques non seulement régionales mais aussi mondiales, en faveur des intérêts de l'échelle locale. Dans ce volet international, les collectivités territoriales ont projeté, d'une part, à travers des différents outils (individuels et/ou collectifs), des actions stratégiques contribuant à leur développement local et, d'autre part, des actions leur permettant de coopérer et de conquérir des espaces significatifs sur des scènes supérieures, ainsi que de se consolider comme des acteurs incontournables dans des processus et sur des scènes régionales et mondiales importants. Cette insertion des gouvernements non centraux sur la scène internationale, accompagnée de la mise en valeur de l'échelle locale, de l'ouverture d'espaces et d'une évolution du discours international concernant leur rôle dans les problématiques mondiales, régionales et nationales, est un élément permettant de designer le début d'un changement du paysage du système international. Ce travail étudie l'émergence des nouveaux acteurs sur la scène internationale et particulièrement la projection internationale des gouvernements locaux sur cette arène. Dans ce contexte, nous avons également identifié le processus d'engagement et de mise en place de ce type d'actions par des villes de différentes parties du monde, notamment, les activités développées par Barcelone, en Espagne, et Medellín, en Colombie. De plus, nous nous sommes intéressés à la reconnaissance et l'insertion des collectivités territoriales à des structures supérieures dans des cadres régionaux et mondiaux, comme le Mercosur et l'ONU. Ceci a été réalisé, en partie, à travers d'une action collective de villes et d'une organisation réticulaire, comme les réseaux Mercociudades et CGLU. / The processes of globalization, regionalization and decentralization have created different effects on local dynamics, national and international, causing a higher participation of sub-state entities in the international arena. This action, which may be encouraged by the central government's inability to meet the interests of local authorities on the national and international scene, as well as various political and administrative elements, cultural and economic, has become a phenomenon increasingly taken with greater importance and recognition. This has established an initiative that has spread not only on the European continent but also other geographical areas, such as Latin America. These actions have achieved great traction and interest in a dynamic regarding not only regional but also global in the interests of the local sphere. In this international front, local authorities have projected, on the one hand, through different tools (individual and / or collective), strategic actions contributing to local development, on the other hand, actions that allow them to cooperate and conquer significant spaces on top scenes and consolidated as essential players in processes and important regional and global scenes. This inclusion of non-central governments on the international scene, accompanied by the appreciation of the local sphere, the opening of spaces and an evolution of the international discourse about their role in global issues, regional and national, is an element to project the beginning of a change in the landscape of the international system. This paper studies the emergence of new actors on the international scene and particularly the international influence of local governments on this arena. In this context, we have also identified the process of commitment and implementation of such actions by cities around the world, particularly the activities of Barcelona in Spain, and Medellín in Colombia . Additionally, we have been concerned about the recognition and inclusion of local government in higher structures within regional and global frameworks, such as Mercosur and the UN. This has been done, in part, through the collective action of cities and a network organization, such as networks of Mercociudades and UCLG.

Le patrimoine immatériel des collectivités territoriales pose des questions particulières, qui ne sauraient se réduire à celles qui se posent pour le patrimoine immatériel de l’Etat. Il oblige à s’interroger sur la redéfinition de certains concepts centraux du droit administratif des biens, que la doctrine croyait acquis et que tout le monde pensait connaître. Par exemple, la notion d’actif immatériel révèle très clairement les limites matérielles de la propriété publique. Mais plus encore, l’approche immatérielle révèle aussi les limites de la notion de patrimoine public elle-même. Ce patrimoine, n’est plus simplement composé de ce que possèdent les collectivités territoriales, mais aussi de ce qui les constitue. Dès lors, il accueille en son sein des thèmes liés au nom des collectivités, ou encore, à la protection de leurs savoir-faire. Très vite se pose à leur sujet la question des mécanismes de réservation : la propriété publique suffit-elle à cette réservation ? Avec des problématiques liées au patrimoine linguistique ou culturel, le sujet invite à se placer sur un terrain encore inconnu en droit public qui va bien au-delà du seul aspect patrimonial. S’il semble encore trop tôt pour parler en la matière d’approche extrapatrimoniale, force est de constater qu’une réflexion sur des mécanismes de réservation en dehors de la propriété publique s’impose. Par conséquent, avec l’évolution du droit de propriété publique vers l’immatériel et la question sous-jacente d’un « droit public de la propriété intellectuelle », de même qu’avec la question d’un droit des personnes publiques, sommes-nous en train d’assister à la construction discrète et encore hésitante d’un droit de l’immatériel public ? / The immaterial property of local authorities is specific and cannot be reduce to the immaterial property of the State. Some notions of public property law of goods must be define again, whereas the doctrine thought about it, that everything is acquired, and everybody thought to know. For instance, the notion of immaterial good reveals limitations of public property law. Furthermore, immaterial approach reveals also the limitations of the notion of property itself. This property is not simply made anymore that local authorities have, but also, which identify them. Immaterial property understands immaterial goods like local authorities’ name or their know-how. Therefore, the question of the reservation of these “goods” must be asked: property law is it adapted? With the “linguistic or cultural property”, the subject reveals unknown difficulties in public law, beyond of only question of property. If it seems to be too early to talk about an approach apart from property, it is clear that a reflection about the process of reservation without property is necessary. In consequence, with the evolution of public property law to an immaterial approach, and the underlying question of a “public intellectual property law”, in the same way, the question of a law about public authorities, are we attending to a prudent and reserved construction of public immaterial property law?

A tese tem como objetivo compreender o fenômeno da criação de municípios no planalto de São Paulo entre o início da colonização e 1765. Nessa data o Morgado de Mateus, governador da capitania, empreende uma política de defesa e desenvolvimento econômico através da criação de vilas nos sertões. Procuramos analisar como se deu a criação das vilas na ausência de uma política da Coroa ou do donatário e o papel que as elites políticas tiveram no processo. Buscamos também, em uma perspectiva que intenta ultrapassar as fronteiras dos Impérios, compreender as elites políticas locais dentro de um contexto espacial mais alargado. / The aim of this thesis is to understand the phenomenon regarding the foundation of towns in upland São Paulo between the beginning of colonization and 1765. In this year, Morgado de Mateus, governor of the Captaincy, establishes a policy for security and economic development through the foundation of villages in the wilderness of São Paulo. We mean to analyze how the creation of villages took place in the absence of a Crowns Policy or a governors purpose and the role the political elites played in this process. Adopting an approach that intends to surpass the Empires borders, we seek to comprehend the local political elites within a more extended geographical context.

Este trabalho versa sobre a aplicação do princípio da confiança legítima no Direito Tributário brasileiro, com foco no art. 100, inciso III, do Código Tributário Nacional (CTN), que trata das práticas reiteradamente observadas pelas autoridades administrativas. Parte-se da origem do princípio, aproximando a investigação por meio do princípio da segurança jurídica, da certeza do direito e da irretroatividade; em seguida, diferencia-se a proteção da confiança da boa-fé objetiva e prossegue-se pelo princípio da legalidade e a evolução jurisprudencial a respeito da conservação positiva ou negativa dos atos eivados de vícios quando deles se originaram direitos. Foca-se, então, nos requisitos para a configuração da confiança digna de proteção e os mecanismos de proteção positiva ou negativa dessa confiança. Desse ponto em diante, o estudo passa a desenhar a proteção da confiança legítima nos atos do Poder Executivo, por meio da análise do art. 100 do CTN, como fonte secundária de direito tributário. Conceituam-se as normas complementares, a origem e sua função, para então proceder-se ao exame específico das práticas reiteradamente observadas pelas autoridades administrativas e sua relação com o princípio da confiança legítima. Em seguida, analisa-se o parágrafo único do art. 100 do CTN para avaliar se são corretas a não atualização monetária da base de cálculo do tributo e a admissão de retroatividade parcial dos efeitos do reconhecimento da ilegalidade da prática administrativa em que confiou o contribuinte. Examina-se, de início, se a inércia da Administração Pública acerca de lançamento cuja homologação se dê de maneira tácita seria um silêncio positivo a configurar prática reiterada suficiente para dar respaldo à proteção do parágrafo único do art. 100 do CTN. O estudo avalia se, no caso dos tributos indiretos, pela impossibilidade de o contribuinte transferir ao consumidor a exação, justificaria uma proteção maior do que aquela conferida pelo próprio parágrafo único do art. 100 do CTN. Por derradeiro, a norma do art. 146 é confrontada com a do art. 100, inciso III, ambos do CTN, para fins de estabelecer os campos de aplicação de uma e de outra e em que medida elas se relacionam com a proteção da confiança legítima. / This work deals with the application of the principle of legitimate expectations in Brazilian tax law, focusing on Article 100, section III of the Brazilian Tax Code, which deals with the practices observed repeatedly by administrative authorities. The proposed scientific part of the origin of the principle, approaching research through the principle of legal security, legal certainty and non-retroactivity. Then differentiates the protection of reliable objective good faith and goes by the principle of legality and judicial developments regarding conservation (positive or negative) of the acts riddled with addictions when their rights originated. Focuses, then, on the requirements for setting up trust worthy of protection and the protection mechanisms positive or negative that trust. Thereafter the study is to draw back the protection of legitimate expectations in the acts of the Executive, through the analysis of Article 100 of the Internal Revenue Code, as secondary sources of tax law. Conceptualize themselves supplementary rules, the origin and function, down to the specific scope of practice repeatedly observed by the administrative authorities and their relation to the principle of legitimate expectations. Then we analyze the sole paragraph of article 100 of the Internal Revenue Code to assess whether it is correct not to monetary base tax calculation and admission of retroactivity of the effects of partial recognition of the illegality of administrative practice that relied on the taxpayer. Turning to specific issues initially analyzed is the inertia of public administration, which tacitly approves taxes charged for approval, would be a positive silence configuring repeated practice enough to give birth to protect the sole paragraph of article 100 of the Tax Code national. The study evaluates whether, in the case of indirect taxes, the inability of the taxpayer to transfer the consumer the exaction would justify greater protection than that afforded by the sole paragraph of article 100 of the Internal Revenue Code. Finally, the norm of Article 146 is confronted with Article 100, item III, both of the National Tax Code, for purposes of establishing fields of application of one and the other and the extent to which both relate to the protection of legitimate expectations.

Submitted by Geandra Rodrigues (geandrar@gmail.com) on 2018-03-28T11:22:18Z No. of bitstreams: 1 gabrieladuquedias.pdf: 1969317 bytes, checksum: 0d541c2a9e2ee4d6be9ad3b7a7800ff0 (MD5) / Approved for entry into archive by Adriana Oliveira (adriana.oliveira@ufjf.edu.br) on 2018-03-28T16:08:16Z (GMT) No. of bitstreams: 1 gabrieladuquedias.pdf: 1969317 bytes, checksum: 0d541c2a9e2ee4d6be9ad3b7a7800ff0 (MD5) / Made available in DSpace on 2018-03-28T16:08:17Z (GMT). No. of bitstreams: 1 gabrieladuquedias.pdf: 1969317 bytes, checksum: 0d541c2a9e2ee4d6be9ad3b7a7800ff0 (MD5) Previous issue date: 2013-11-28 / CAPES - Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / O estudo dos mestres de campo, uma alta patente militar existente tanto em Portugal como em suas colônias, é o tema do presente trabalho. O cenário escolhido para compor esta pesquisa foram as Minas setecentistas entre os anos de 1709 e 1777. Há dois propósitos a serem alcançados: o primeiro consiste em tentar entender o que significava ser um mestre de campo na sociedade mineira colonial; o segundo é demonstrar a importância da posse de patentes militares para a configuração do perfil de uma elite local. Para tanto, busquei traçar e cruzar dados que sirvam para elucidar o significado dessa patente, em suas múltiplas esferas de atuação, destacando aspectos de sua trajetória e desvendando o universo de suas ações na busca incessante desses homens por diferenciação social. Com isso, procuro mostrar como a posse de patentes militares e, no caso deste estudo, a de mestre de campo, constituiu um fator importante na configuração de uma elite local e na construção de sua legitimidade social, bem como da eficácia da manutenção da boa ordem política no Ultramar. / The study of mestres de campo, a high ranking military existing both in Portugal and its colonies is this work’s theme. The scenario chosen to write this research were the Minas eighteenth century between the years 1709-1777. There are two purposes to be achieved: the first is an attempt to understand what it meant to be a mestre de campo of colonial mining company. Second, I try to demonstrate the importance of the military ranks possession for the configuration of a local elite profile. For this, I seek to trace and cross data sources required to elucidate the significance of this patent in its multiple spheres of activity, highlighting aspects of its career and unraveling the universe of its shares in relentless pursuit of these men for social differentiation. With that, I try to show how the military ranks possession and in the case of this study, the mestre de campo, was an important factor in the local elite configuration and also fundamental to the construction of their social legitimacy and effectiveness of a good political maintenance in Overseas.

En France, l’expression de "deuxième génération" de Harkis renvoie à une réalité sociologique et historique pour le moins surprenante, car un statut administratif serait devenu une caractéristique héréditaire. Le fil d’Ariane de cette étude est la transmission d'une identité. Cette transmission se traduit publiquement par les associations dont les membres s’engagent dans un conflit latent avec les pouvoirs publics. Ainsi, la relation entre les pouvoirs publics français et la population harkie de 1962 à nos jours constitue l'épine dorsale de notre recherche. Après une présentation des débats historiographiques, la gestion étatique de cette population, ses effets matériels et symboliques sont examinés à l’échelle départementale. Le terrain d’investigation choisi est le Lot-et-Garonne, où se situent le Centre d'Accueil des Rapatriés d'Algérie à Bias, et le Centre d’Accueil des Français d’Indochine sur la commune voisine de Sainte-Livrade. Leur approche comparative aide à l’analyse du traitement par l'Etat de cette question sociopolitique dans une France fraîchement décolonisée. L’administration des familles harkies lot-et-garonnaises s’articule autour de trois phases : 1- de 1962 jusqu’au milieu des années 1970, celle-ci se caractérise par une certaine improvisation et une gestion de l’urgence ; 2 - la première révolte de 1975 ouvre la seconde période marquée par le passage d’une question coloniale à une question d’immigration avec une réelle recherche de solutions ; 3 - la rébellion de 1991 inaugure la troisième phase durant laquelle les dirigeants instaurent une politique basée sur un accompagnement social renforcé et une réparation historique. Ce dispositif entérine la double étiquette de la population harkie qui forme une communauté socio-historique singulière. / In France, the expression “second generation” of Harkis is a surprising sociological and historical reality, because an administrative status would become a hereditary characteristic. The main theme of this study is the transmission of an identity. This transmission is publicly conveyed by the associations whose members are in conflict with the authorities. Thus, the relation between the French authorities and the Harki population from1962 to nowadays composes the backbone of our research. After a presentation of the historiographical debates, the management by the French State of this population, its material and symbolic effects are examined on a departmental scale. The chosen place of investigation is Lot-et-Garonne, where the Reception Center for the Repatriated Settlers from Algeria in Bias (or CARA) and the Reception Center for the French people of Indochina on the nearby municipality of Sainte-Livrade (or CAFI) are located. Their comparative approach helps in the analysis of the treatment by the State of this sociopolitical question in newly decolonized France. The management of Harki families in Lot-et-Garonne can be studied according to three periods: 1 - from 1962 until the middle of the 1970’ this management is characterized by a certain improvisation and a sense of urgency; 2 - the first revolt of 1975 opens the second period which is marked by the passage from a colonial question to a question of immigration with a real research of solutions; 3 - the rebellion of 1991 inaugurates the third phase in the course of which the leaders establish a policy based on an intensified social accompaniment and a historic repair. This plan confirms the double label of the Harki population which forms a singular socio-historical community.

The Competition Act 89 of 1998 prohibits abuse of its dominance by a firm that is dominant within a specific market. The abuse of dominance prohibitions are set out in section 8 of the Act. This dissertation focuses on section 8(b) which prohibits a dominant firm from refusing to give access to an essential facility that belongs to the dominant firm or to which the dominant firm has access, in circumstances where it is economically feasible for the dominant firm to provide such access. The concept of an “essential facility” is problematic in South African competition law and this dissertation probes into the characteristics of such a facility and the requirements of proving a contravention of section 8(b). A comparative study of the US and EU is undertaken and it is eventually concluded that the South African Competition Authorities should lean more towards the US approach to the essential facilities prohibition. / Dissertation (LLM)--University of Pretoria, 2013. / gm2014 / Mercantile Law / unrestricted

D.Litt et Phil. / The establishment of Sector Education and Training Authorities (SETAs) was seen as a way of addressing the continued shortage of skilled professionals in order to ensure a competitive South African economy in the global environment. The SETAs attracted much media attention as a result of poor service delivery primarily attributed to poor corporate governance. Despite the many positive contributions by SETAs, they remain the most criticized entities in post-democratic South Africa. The study entails a description, explanation and assessment of the concepts corporate governance, risk management and compliance in SETAs. The legislative framework that underpins good corporate governance is identified and explained. The roles of the board and its fiduciary duties, and of the audit committee and the roles of executive management are described in order to ensure a clear understanding of each of them and a separation of each from the others. The concepts corporate governance, risk management and compliance are inseparable from the well-being of any organization. The board of an entity is ultimately accountable for the implementation of good corporate governance. Its role can be of value only if it is properly constituted, is functioning effectively and if its role is understood by all parties concerned. The manifestations of poor corporate governance include poor financial management, non-compliance with policies and procedures, lack of capacity building and the lack of a formalized nomination system to identify suitably qualified and experienced board members. By exercising corporate governance in an accountable and transparent manner, the most appropriate developmental policy objectives to sustainably develop a society by mobilizing and applying all available resources in the public and private sectors in the most efficient, efficient and democratic way will be achieved.