The European Union has since the 1970s shifted their focus towards environmental policies and today they aim at the adequate implementation of environmental sustainability initiatives across all member states. The process of the implementation of sustainability reporting and corporate social responsibility (CSR) and the achievement of the SDGs require a multilevel governance paradigm-shift, provides a framework for all involved parties to act and perform accordingly. The Directive 2014/95/EU on non-financial and diversity reporting is an incentive to achieve higher environmental, social and economic sustainability and transparency amongst European corporations. However, deriving from the nature of a directive, it does not offer a clear guideline to follow nor actual legislative guidance. Even though directives are mandatory to be implemented in national legislation, the way and form of it may vary to a great extent due to the fact that it is sufficient for the EU if the directive is translated into the countries’ law. This, however, results in different levels of efficiency and performance in different countries.This research contributes to the understanding of the implementation of environmental EU directives with the goal of achieving sustainable development within the EU member states. Throughout a multilevel governance and deductive approach, the comparative case study highlights the differences and identifies leverage points for policy makers and future research to develop common best practices for such purposes.In order to answer the research question Why do countries perform in significantly different ways within the field of sustainability, given they are all following the same directives issued by the EU?, the comparison of the two selected countries, Hungary and Sweden was conducted through two sub-questions, which aimed at identifying the differences and similarities in their governance framework to reach the SDGs and legislation following the Directive 2014/94/EU. In conclusion, clear differences can be identified between the countries’ political commitment, integrational and holistic approach of sustainability into policy-making and; and the “extra mile” and commitment that Sweden manifested to improving the sustainability and transparency level of corporations in applying stricter measures in national legislation following the Directive 2014/95/EU and handling sustainability as a concept as a crucial, essential and integrated part of life.

Tax havens are of signicant importance in the current global economy. The wealth hidden in these havens is estimated to add up to $6000 billion and this issue is linked with wealth inequality and money laundering. Identication of tax havens differs between sources, and blacklists are often politicised. Activists, experts and academics have claimed recently that the US serves as a tax haven for foreign tax-evading households. The tax environment in the US does favor foreigners; they are for example exempt from paying taxes on interest income generated by bank deposits and it is easy to set up entities hiding the identity of the ultimate owner. The effects of two international initiatives implemented to battle tax evasion in offshore centres are studied in this paper. These are the European Savings Directive and the Common Reporting Standard, under which the US does not cooperate. Using bilateral cross-border bank deposit data, it is estimated whether tax evaders moved their wealth to the US as a result of these measures. The results of the difference-in-difference approach neither confirm nor reject the claims that the US is being used as a tax haven by foreign households. Estimates on the effects in cooperating tax havens can not rule out the possibility that the Common Reporting Standard did not have its intended effect on tax evaders.

O presente trabalho é dedicado ao estudo do direito à intimidade do empregado e busca definir o papel do empregador diante de conflitos entre esse direito e outros direitos fundamentais no ambiente de trabalho. No primeiro capítulo examina-se o poder diretivo, dando-se ênfase à sua natureza jurídica, ao seu fundamento jurídico e aos limites que lhe são impostos, a fim de delimitar o âmbito de atuação legitimamente reconhecido ao empregador. No segundo capítulo analisa-se a teoria geral dos direitos da personalidade, a fim de compreender as características gerais aplicáveis ao direito à intimidade. O terceiro capítulo é dedicado exclusivamente ao estudo do direito à intimidade: sua origem, evolução histórica, conceito, alcance, características específicas, limitações e regime jurídico. No quarto capítulo o direito à intimidade é examinado enquanto direito fundamental. Nesse capítulo também é estudada a eficácia horizontal dos direitos fundamentais, a fim de compreender de que forma eles devem ser observados nas relações de trabalho. São apresentadas, ainda, duas propostas de solução para a colisão entre esses direitos: a de José Joaquim Gomes Canotilho e a de Virgílio Afonso da Silva. Por fim, são avaliadas algumas situações hipotéticas em que frequentemente se observa o conflito entre o direito à intimidade e outros direitos fundamentais no ambiente de trabalho e propostas soluções para esses conflitos com base nas ideias dos constitucionalistas mencionados. / This work is devoted to the study of the right to the employees intimacy and its attempt is to define the role of employer before the conflicts between this right and other fundamental rights in the working environment. The first chapter examines the employers directive power, emphasizing their legal nature, legal base and the limits imposed, in order to delimit the scope of action legitimately acknowledged the employer. The second chapter analyzes the general theory of the personality rights, in order to understand the general characteristics applied for the intimacy rights. The third chapter is exclusively devoted to the study of the intimacy rights: their origin, historical evolution, concept, scope, specific characteristics, limitations and legal regime. In the fourth chapter the intimacy right is examined as a fundamental right. In this chapter is either studied the horizontal effectiveness to the fundamental rights, in order to understand how they should be observed in working relationships. There are, in addition, two proposals presented as the solution to the collision between these rights: José Joaquim Gomes Canotilho and Virgílio Afonso da Silva. Finally, some hypothetical situations are assessed where the conflict between the intimacy right and other fundamental rights can be frequently observed in the work environment and it is proposed various solutions to these conflicts based on the ideas of the scholars mentioned.

The thesis focuses on the impact of the EU Directive (2002/14/EC), which was incorporated into UK employment law, with its phased implementation starting on 6th April 2005. The empirical evidence is based on a survey and predominantly on case-study research that involved interviews with: managers, employees and trade union representatives, together with the collection of relevant documentary evidence. The empirical findings, especially for the non-unionised sector, indicate that the reflexive nature of the Information and Consultation of Employees (ICE) Regulations has mainly stimulated the development of organisation-specific or tailor-made information and consultation arrangements, which minimally comply with the legislative provisions. Moreover, the development of such arrangements is primarily based on the ad hoc momentum that is generated by business pressures (i.e. collective redundancies, transfer of undertakings etc) and can be viewed as reflecting the conceptual framework of legislatively prompted voluntarism. The ICE Directive is aimed at bringing a consistency to the establishment of basic and standard information and consultation arrangements across the workplaces in Great Britain. Subsequently, it should promote the harmonisation of employee participation practices amongst the UK and other EU countries, as it has the goal of ensuring that there is a minimum floor of rights in relation to information sharing and consultation with employees. Nevertheless, the Europeanisation of British industrial relations cannot instantly take place through the adoption of such EU directives. With regard to this research endeavour, it emerges that the extant national idiosyncrasies cannot be substantially altered, whilst business pressures and employers’ goodwill continue to be key drivers in the development of employee participation and consultation arrangements in Great Britain, albeit within the newly adopted legislative and statutory framework.

Made available in DSpace on 2015-03-04T20:05:58Z (GMT). No. of bitstreams: 0 Previous issue date: 2 / Nenhuma / Esta dissertação focaliza uma forma de operacionalizar a gestão democrática no âmbito de organizações escolares públicas de educação básica em uma gestão escolar realizada não por um indivíduo, mas por um coletivo designado “equipe diretiva”. Este trabalho analisa a gestão democrática em articulação com a qualidade da educação, considerando as “equipes diretivas” como autores e atores importantes na política educacional do município. O quadro teórico identifica os ciclos de políticas em nível global e local e suas implicações nas práticas dessas equipes. O trabalho teórico resgata textos legais sobre os conceitos de equipe diretiva, gestão democrática e qualidade e discute as políticas sob pontos de vista inter-relacionados: retoma como foram produzidas e aplicadas as regras que orientam as ações das equipes diretivas e os modos como as equipes as compreendem, se apropriam delas e as transformam. São, portanto, discutidos os vários contextos das políticas e como as equipes diretivas se colocam nesses contexto / This work focuses on a form of operationalise the democratic management in the framework of public school organizations of basic education, in a school management not carried out by an individual, but by a collective designated " directive staffing ". This work analyzes the democratic management in conjunction with the quality of education, whereas the " directive staffing " as authors and important actors in educational policy of the city. The theoretical framework identifies the cycles of policies in local and global level and its implications to the practice of such teams. Theoretical work recovers legal texts on the concepts of staffing directors, democratic management and quality and discusses the policies under views inter-related: retaking how were produced and applied the rules governing the action of teams guidelines and the ways the teams understand, incorporate and process them. Therefore, various contexts of policies and as the teams commands arise in these contexts, as actors and authors of its

3 In recent years, the legislation on environmental impact assessment in the Czech Republic has undergone a great number of significant changes. The existing procedures in the EIA as well as in the subsequent authorization process have been substantially modified. The thesis aims to provide an overview of the EIA system in the Czech Republic, with particular regard to the recent changes made thereto. The thesis focuses on the main features of the EIA and analyses the institutes applied therein, considering the requirements of international and EU law and the conclusions of the judicial authorities or other independent bodies established to review the compliance with these requirements. Attention is paid not only to standard forms of assessment but also to special regimes in which certain project are assessed. The thesis also deals with the specifics that characterize the EIA procedure, such as public participation or impartiality and expertise of the assessment. The thesis identifies the pros and cons of the current legislation, including de lege ferenda proposals to address shortcomings where appropriate. Attention is also paid to the topics related to EIA currently discussed in the national, European and international fields, such as the streamlining trends which aim to enhance the quality and efficiency...

CoordenaÃÃo de AperfeiÃoamento de Pessoal de NÃvel Superior / A nossa pesquisa tem por objetivo acompanhar as formulaÃÃes do conceito de fim de anÃlise, desde Freud, passando pelos pÃs-freudianos e chegando Ãs contribuiÃÃes do ensino de Lacan. Para tanto, dividimos metodologicamente o nosso percurso em trÃs momentos distintos: 1. o percurso do conceito de fim de anÃlise em Freud; 2. a investigaÃÃo dos conceitos de cura e de fim de anÃlise nas produÃÃes teÃricas dos analistas contemporÃneos a Freud e pÃs-freudianos; 3. o redimensionamento das perspectivas terapÃuticas e do conceito de fim de anÃlise a partir das contribuiÃÃes de Jacques Lacan. No primeiro momento, vimos de que modo a introduÃÃo do conceito de pulsÃo de morte, em 1920, contribuiu para a dissociaÃÃo definitiva entre o fim de anÃlise e os fins terapÃuticos. TambÃm pudemos discutir a direÃÃo do tratamento em Freud, os obstÃculos à cura e ao fim de anÃlise e a proposiÃÃo tÃcnica das construÃÃes em anÃlise, uma saÃda artificial, proposta por Freud, aos impasses do tratamento analÃtico. Na segunda parte, investigamos as soluÃÃes dadas pelos analistas pÃsfreudianos ao obstÃculo da economia pulsional. Partimos da hipÃtese de que o movimento analÃtico nÃo aceitou, de bom grado, as contribuiÃÃes do conceito de pulsÃo de morte, preferindo traduzi-las em termos de amortecimento dos resultados terapÃuticos. Nessa perspectiva, dois obstÃculos tornaram-se supostos lanÃar o tratamento analÃtico em uma tarefa sem fim: em 1930, o carÃter fazia obstÃculo à cura, por sua relaÃÃo estreita aos obscuros modos de satisfaÃÃo pulsional; em 1950, o ser do analista embotava o bom andamento da transferÃncia, constituindo-se como um inoportuno resÃduo ao fim das anÃlises didÃticas e terapÃuticas. Na Ãltima parte do nosso trabalho, a partir das contribuiÃÃes de Jacques Lacan, a constituiÃÃo da tÃpica do imaginÃrio conferiu inteligibilidade aos impasses a que haviam chegado os analistas pÃs-freudianos. Sob a Ãgide do imaginÃrio, demonstramos os efeitos desastrosos em elidir o discurso inconsciente no tratamento analÃtico, e apontamos a proposta lacaniana de retomar as referÃncias do campo da fala e da linguagem. Ao fim do nosso percurso, acompanhamos a crÃtica de Lacan ao modelo de formaÃÃo da IPA e a saÃda proposta por ele, o dispositivo do passe, para lidar com os limites da formaÃÃo analÃtica e do fim de anÃlise. Na conclusÃo, pudemos apontar de que modo o nosso trabalho lanÃa luz sobre as questÃes referentes à formaÃÃo do analista e contribui à transmissÃo da psicanÃlise. / Our research aims at following the formulations for the concept of end of analysis beginning with Freud, going through the post-Freudians, and reaching the teaching contributions from Lacan. To this end we divided our path methodologically in three distinct segments: 1. the pathway for defining the concept of end of analysis as propounded by Freud; 2. the investigation of the concept of cure and end of analysis in the theoretical productions of Freudâs contemporaries and post-Freudians; 3. the reassessment of therapeutic perspectives and the concept of end of analysis as contributed by Jacques Lacan. In the first moment, we were shown how the inception of the concept of death drive in 1920 contributed to the final break-up between end of analysis and therapeutic intents. We were also able to discuss treatment guidelines as propounded by Freud, the hurdles impeding the cure and the adoption of end of analysis, and the technical proposition for analysis construction, an artificial solution advanced by Freud to counter the difficulties with analytical treatment. In the second part, we investigated solutions as propounded by post-Freudian analysts to the problem of the economics of compulsion. We set out from the hypothesis according to which the analytical movement did not accept easily the contributions from the concept of death drive, rather opting for interpreting them as a lessening of therapeutic results. Within this view, two obstacles impeded the analytical treatment turning it into a never-ending task: in 1930, character was an obstacle to cure because of its close relation to the obscure ways of drive satisfaction; in 1950, the analystâs self blurred the good development of transference, appearing as an inconvenient waste from the end sought by didactical and therapeutic analyses. In the last part of our work, the constitution of topic in its imaginary configuration, having its source on Lacanâs contributions, conferred intelligibility to the standstill reached by post-Freudian analysts. Under the aegis of a configuration shaped by imaginary values we demonstrated the disastrous results from the attempt to elide the unconscious discourse from the analytical treatment, and we pointed to a Lacanian proposal of resuming field references for speech and language. At the end of our pathway, we accompanied Lacanâs critical appraisal of the model for IPA formation and his solution to the problem, namely, the pass procedure to deal with the limits of analytical formation and end of analysis. As a conclusion, we could evaluate how our work throws a light upon issues referring to the analystâs formation and how it contributes to psychoanalysis transmission.

The aim of this diploma thesis is to explore the term mediation, its principles and its process. Another aim is a comparison of selected mediation rules and last but not least assessing the quality of the implementation of Directive 2008/52/EC of the European Parliament and of the Council of 21 May 2008 on certain aspects of mediation in civil and commercial matters into the legal order of the Czech Republic and the Netherlands. The content of the first chapter is focused on mediation and its place among the alternative dispute resolution methods. The thesis engages in the meaning of this term, its historical grounds, principles, the fundamental classification of mediation approaches, the evaluation of its advantages and disadvantages as well as the analysis of phases of the mediation process. The second chapter deals with the institutionalized mediation. After analyzing this term, the advantages and disadvantages of this approach are explained. The main part of this chapter is the examination and the comparison of the most important provisions of mediation rules of prestigious, Europe-based international institutions such as ICC, VIAC and WIPO as well as the UNCITRAL Conciliation Rules, which are applicable for ad hoc mediation. The third chapter is dedicated to the legal framework of mediation at...

The presented diploma thesis deals with VAT rules applied to supply of services as settled by the VAT directive. The main aim of the work is to analyze the application of the VAT law by Czech Republic, France and Slovakia. The work also describes how the selected countries have made use of derogations and compulsory provisions. The taxation of services is described according to national legislation in force on 31/07/2019.

Emergency medical teams operate under unusual circumstances. They assemble for a singular, temporary purpose, potentially change in size and composition, and their performance can influence whether a patient lives or dies. Although leadership is a critical component to team success, it is rarely investigated in the context of emergency medical teams. This study sought to examine the relationship between directive leadership behaviors and team performance outcomes. It was hypothesized that directive leadership would be particularly effective for emergency medical teams. In addition, a contingency model was proposed. Specifically, it was hypothesized that the effectiveness of directive leadership is contingent upon the complexity of the situation and the experience level of the team such that directive leadership is more effective when teams are inexperienced and the situation is complex. Neonatal resuscitation teams served as the emergency medical teams in this study. The proposed relationships were tested using observations from high-fidelity, neonatal resuscitation team training simulations. Hypotheses were not supported. Limitations and suggestions for future research for the development of leadership training curriculum are discussed.