No presente trabalho se analisa a atividade de transmissão de energia elétrica em sua perspectiva econômica e jurídica, no contexto do modelo regulatório do setor de energia elétrica no Brasil, caracterizado atualmente pela sua desverticalização. A abordagem pretendida parte da configuração dos princípios que orientam a regulação do setor elétrico e, que posteriormente, se vislumbram na configuração das obrigações do contrato de concessão do serviçoo público de transmissão; o que permite avaliar o nível de consistência e maturidade do modelo regulatório. Para tanto, se estudaram as resoluções normativas onde se consagram os critérios que norteiam a regulação econômica, à que se atrela o contrato de concessão, o que por sua vez permite a preservação do equilíbrio econômico financeiro, assim como, a defesa dos interesses dos consumidores finais, mediante os incentivos à eficiência na gestão das concessionárias. Tendo como referência, o desenvolvimento da relação entre as empresas de transmissão e o órgão regulador, no caso a Agência Nacional de Energia Elétrica (ANEEL), no exercício das suas competências regulatórias e como defensor do interesse público, implícito no serviço público de energia elétrica. O que leva a concluir o grau de eficiência das decisões adotadas pelo órgão regulador, nas suas competências de gestão do controle e fiscalização, concretizados nos processos de revisões tarifárias. / Through this paper we analyze the economical and legal perspective of the electric energy transmission activity in the context of the Brazilian regulation for the electric energy industry, currently characterized by deverticalization. The aimed approach begins at the principle setting that leads the electric industry regulations and posteriorly is seen within the obligation setting of the transmission public utility concession agreement; what makes possible to evaluate the level of consistency and maturity of this type of regulation. For that, we have studied the norms that apply the criteria guiding the economical regulation, being the concession agreement intrinsically related to that, what in turn allows to maintain the financial and economical balance, as well as final consumer interest, based on the incentives for the efficiency of the grantee management. We have used as reference the development of the relationship between the transmission companies and the regulating Brazilian Agency of Electric Energy (ANEEL) in the exercise of its regulatory capacity and as a protector of the public interest implied in the public utility of electric energy. Our conclusion is the level of efficiency of the decisions adopted by the regulatory agency in order to manage control and inspection, materialized in the tariff revision process.

No presente trabalho se analisa a atividade de transmissão de energia elétrica em sua perspectiva econômica e jurídica, no contexto do modelo regulatório do setor de energia elétrica no Brasil, caracterizado atualmente pela sua desverticalização. A abordagem pretendida parte da configuração dos princípios que orientam a regulação do setor elétrico e, que posteriormente, se vislumbram na configuração das obrigações do contrato de concessão do serviçoo público de transmissão; o que permite avaliar o nível de consistência e maturidade do modelo regulatório. Para tanto, se estudaram as resoluções normativas onde se consagram os critérios que norteiam a regulação econômica, à que se atrela o contrato de concessão, o que por sua vez permite a preservação do equilíbrio econômico financeiro, assim como, a defesa dos interesses dos consumidores finais, mediante os incentivos à eficiência na gestão das concessionárias. Tendo como referência, o desenvolvimento da relação entre as empresas de transmissão e o órgão regulador, no caso a Agência Nacional de Energia Elétrica (ANEEL), no exercício das suas competências regulatórias e como defensor do interesse público, implícito no serviço público de energia elétrica. O que leva a concluir o grau de eficiência das decisões adotadas pelo órgão regulador, nas suas competências de gestão do controle e fiscalização, concretizados nos processos de revisões tarifárias. / Through this paper we analyze the economical and legal perspective of the electric energy transmission activity in the context of the Brazilian regulation for the electric energy industry, currently characterized by deverticalization. The aimed approach begins at the principle setting that leads the electric industry regulations and posteriorly is seen within the obligation setting of the transmission public utility concession agreement; what makes possible to evaluate the level of consistency and maturity of this type of regulation. For that, we have studied the norms that apply the criteria guiding the economical regulation, being the concession agreement intrinsically related to that, what in turn allows to maintain the financial and economical balance, as well as final consumer interest, based on the incentives for the efficiency of the grantee management. We have used as reference the development of the relationship between the transmission companies and the regulating Brazilian Agency of Electric Energy (ANEEL) in the exercise of its regulatory capacity and as a protector of the public interest implied in the public utility of electric energy. Our conclusion is the level of efficiency of the decisions adopted by the regulatory agency in order to manage control and inspection, materialized in the tariff revision process.

1 1 Abstract The topic of this dissertation thesis is Public Private Partnership. Public Private Partnership is a new phenomenon for delivering services and works by public authorities and other public bodies and entities (as contracting authorities). It emerged in the English speaking countries, namely in the USA and UK, in the 70s and 80s of the last century. Later, because of budgetary restraints and problems with financing public con tracts other countries across the European Union and the world showed interest in this phenomenon. Public Private Partnership is an economic rather than a legal term. Legislation does not use this designation. Instead, common features of Public Private Partnership are used to describe and set down Public Private Partnership in law. It is a general designation for different forms of cooperation between public and private entities which have the following features: The cooperation is based on contractual relations, it is a long term relation and the private entity bears risks related to the performance which would bear the public entity otherwise. The objective of establishing the cooperation is to deliver services and works in the public interest and to satisfy public needs. Provided that the aforementioned features are given we can consider the relation as the Public...

Concession agreement and concession procedure The aim of this thesis is to analyse the valid legal regulations concerning the concession procedure and concession agreements that form the legal framework of the PPP projects in the strict sense, and to identify its key issues. The first chapter of this thesis concerns both the European and Czech sources of law relating to the concession procedure. On the European level, the role of primary law is being considered, followed by the sources of secondary law and the influence of decisions of the Court of Justice of the European Union. On the domestic level, the thesis is focused on the regulation contained in the Concession Act, specific kinds of concessions regulated in special acts and on explanation of the relation between the Concessions Act and Public Procurement Act. Chapter two examines the relevant concepts of law, which determine the personal and substantive scope of the concession procedure with accent on the definition of the concept of "concession", resp. concession agreement, and basic principles which originate from the European primary law and apply both to the concession procedure pursuant to part II of the Concessions Act as well as awarding concessions that are not subject to the regulation in the Concessions Act. Chapter three analyses...

Final qualifying work (master's thesis) is devoted to the study of the financing of state institutions. The object of the study is the MCU "Management of housing and communal services of the city of Urai". The subject of the study are the economic relations associated with the mechanism of financing of state institutions. The main purpose of the master's thesis is to identify the main problems of financing of state institutions, as well as to develop recommendations for their improvement. The result of the work was the identification of shortcomings in the field of financing and management of budgetary funds, which allowed to develop and take the necessary measures to eliminate and optimize them. / Выпускная квалификационная работа (магистерская диссертация) посвящена исследованию вопросов финансирования казенных учреждений. Объектом исследования является МКУ «Управление жилищно-коммунального хозяйства города Урай». Предметом исследования выступают экономические отношения, связанные с механизмом финансирования казенных учреждений. Основной целью магистерской диссертации является выявление основных проблем финансирования казенных учреждений, а также разработка рекомендаций по их совершенствованию. Итогом работы послужило выявление недостатков в сфере финансирования и распоряжения бюджетными средствами, что позволило разработать и принять необходимые меры по их устранению и оптимизации.

La contratación administrativa sirve de instrumento para la concreción de los fines del estado, por lo que, desde un punto de vista doctrinario, el autor expone las principales teorías y clasificaciones que se postulan en torno a ella. asimismo, presenta un panorama completo sobre la evolución de la contratación administrativa en el  Perú  desde  su primer periodo en 1950, en el que por primera vez se intentó establecer un orden en el proceso de adquisición de bienes y servicios por parte de las entidades públicas, hasta la actualidad, con una participación cada vez más activa en los procesos de integración económica y comercial.Para finalizar, el autor realiza un valioso aporte detallando los diferentes tipos de contratos que celebra la administración Pública en el Perú, así como las diferentes modalidades de contratos de adquisición de bienes y servicios, los diferentes tipos de concesión y formas de iniciativa privada, incluyendo a las asociaciones Público Privadas.

The development of the TERRITORY THROUGH the mechanisms of the MUNICIPAL-the paper analyzes the economic background of using the mechanism of municipal-private partnership (MPP), are considered objective factors hindering and impeding the development of private law. Identify practical problems of development of the territory in implementing the mechanisms of the law. The article considers foreign experience of the use of MPP in the development of territories in the field of sports. It also analyzes the economic and investment potential of Berezovsky urban district and the feasibility of the MPP project in the field of extreme sports. Presented investment project on the construction of the Park extreme sports on the territory of Berezovsky urban district of the Sverdlovsk region through the implementation of the concession agreement. / В работе анализируются экономические предпосылки использования механизма муниципально-частного партнерства (МЧП), рассмотрены объективные факторы, тормозящие и препятствующие развитию МЧП. Определены практические проблемы развития территории при реализации механизмов МЧП. Рассмотрен зарубежный опыт использования МЧП при развитии территорий в сфере спорта. Также проводится анализ экономического и инвестиционного потенциала Березовского городского округа и возможности реализации проекта МЧП в сфере экстремальных видов спорта. Представлен инвестиционный проект строительства парка экстремальных видов спорта на территории Березовского городского округа Свердловской области путем реализации концессионного соглашения.

Infrastructure is one of the top priorities of the South African Government. Substantial amounts will be invested by the Government in infrastructure between 2014 and 2016 as good infrastructure plays a pivotal role in the growth of the South African economy. Government does not have sufficient resources to meet its infrastructure goals and is therefore dependent on the private construction sector to provide assistance. Discrepancies were noted between the judgment laid down in CSARS v South African Custodial Services (Pty) Ltd (SACS) and the interpretations from the relevant sections contained within the Income Tax Act governing the normal tax treatment of construction contractors. The aim of this study was to determine whether reliance could be placed on the judgement laid down in CSARS v South African Custodial Services (Pty) Ltd in order to determine the nature and deductibility of expenditure incurred by construction contractors in future. It is crucial that tax legislation should be correctly interpreted and applied in determining the taxable income of taxpayers as it is evident that tax consequences influence the behaviour of South African taxpayers. A literature study of prior case law, sections of the Income Tax Act governing the normal tax treatment of construction contractors as well as other relevant literature was performed in order to determine the correct application of sections governing the normal tax position of construction contractors. The negative tax consequences suffered by SACS as a main contractor due to judgement laid down in CSARS v South African Custodial Services (Pty) Ltd could influence the willingness of the private construction sector to provide assistance to Government in future. Based on the literature study performed it was found that the court's application of Section 22(2A) of the Income Tax Act was correct. It was further found that the Court erroneously applied Section 11 (a), and as a result incorrectly determined the normal tax position of SACS. In response to this it is recommended that no reliance should be placed on the judgement laid down in CSARS v South African Custodial Services (Pty) Ltd in respect of determining the nature and deductibility of fees paid to subcontractors by construction contractors, as this could result in negative tax planning consequences. / MCom (South African and International Tax), North-West University, Potchefstroom Campus, 2015

Infrastructure is one of the top priorities of the South African Government. Substantial amounts will be invested by the Government in infrastructure between 2014 and 2016 as good infrastructure plays a pivotal role in the growth of the South African economy. Government does not have sufficient resources to meet its infrastructure goals and is therefore dependent on the private construction sector to provide assistance. Discrepancies were noted between the judgment laid down in CSARS v South African Custodial Services (Pty) Ltd (SACS) and the interpretations from the relevant sections contained within the Income Tax Act governing the normal tax treatment of construction contractors. The aim of this study was to determine whether reliance could be placed on the judgement laid down in CSARS v South African Custodial Services (Pty) Ltd in order to determine the nature and deductibility of expenditure incurred by construction contractors in future. It is crucial that tax legislation should be correctly interpreted and applied in determining the taxable income of taxpayers as it is evident that tax consequences influence the behaviour of South African taxpayers. A literature study of prior case law, sections of the Income Tax Act governing the normal tax treatment of construction contractors as well as other relevant literature was performed in order to determine the correct application of sections governing the normal tax position of construction contractors. The negative tax consequences suffered by SACS as a main contractor due to judgement laid down in CSARS v South African Custodial Services (Pty) Ltd could influence the willingness of the private construction sector to provide assistance to Government in future. Based on the literature study performed it was found that the court's application of Section 22(2A) of the Income Tax Act was correct. It was further found that the Court erroneously applied Section 11 (a), and as a result incorrectly determined the normal tax position of SACS. In response to this it is recommended that no reliance should be placed on the judgement laid down in CSARS v South African Custodial Services (Pty) Ltd in respect of determining the nature and deductibility of fees paid to subcontractors by construction contractors, as this could result in negative tax planning consequences. / MCom (South African and International Tax), North-West University, Potchefstroom Campus, 2015

Concession agreements in infrastructure have civil and administrative nature making possible for the Government to apply administrative fines and liquidated damages provisions in case of concessionaires breach.On the transportation infrastructure side, the authors explain that theoretical and practical misunderstandings are present between both legal systems and suggest amendments to the legal framework to overcome such problems.The analysis of these issues is supported on the review of several concession agreements and a comparison with the regulation of the matter in other markets. / Los contratos de concesión de infraestructura tienen componentes civiles y administrativos que generan, en cuanto a responsabilidades de los concesionarios, la posibilidad de aplicar penalidades contractuales y sanciones administrativas. En el sector infraestructura de transporte, los autores plantean que existen confusiones teóricas y prácticas entre estos dos institutos jurídicos y plantean la posibilidad de que el marco normativo se corrija para superar tales confusiones. El análisis de estos temas se basa en la revisión de diversos contratos de concesión de infraestructura de transporte público, y en la comparación de la regulación de la materia en otros sectores.