The succession is Taiwan's in 1986 (75 years) under the martial law authority system, the aboriginality democratic progressive party's in at the end of fall the beginning of winter (9/28) date, just happene to meet atthat time the Kuomintang being in power authority ountedscout densely covered with under the atmosphere which withered finally to establish. This is the organizational structure which loose has notoperated the rudder from non-party time each place enters into officiallyby the central party committee political party essence institution operation start, previously like the mushroom growth various places non-partyorganization also one after another one after another reformed the beingestablished development, and by place standing organization institution(party committee) the state has opened in our country democraticinstitutions the party politics competition. Democratic progressive party place county municipal party headquarters party duty director is situated the strategic point, actually the political party stationing in various places county city party organization institution's actual person in charge, has the strong party spirit and theshoulder political party develops the place politics domain the mission,and holds superiority of the county municipal party headquarters partyresources utilization.The present paper the theory surface which will study by heavy practice surface matching analyzes it, place county municipal party headquarters party duty director will have the system stable really tobe supposed take Democratic Progressive Party's in system lengthwisesection and the non-system surface cross section of as the elaboration axlecenter. System surface: Such as the place party committee sets up the means, the county municipal party headquarters organizes the regulations, the party duty personnel to elect the means, the county municipal party headquarters fourth, five kind of public official elects the nominationmeans or the party member year to year party dues captures depth contents and so on the means and financial control rule, has the system by viewparty duty director to stabilize rests on what. Non-system surface: Then iscontinual by the cross section, such as and pocket party member wealthyand powerful family (foot of pile) transportation and maintenance, rulingcounty city and non-ruling county city time party duty director and countymayor like for same clique either homogeneity of or difference non-sameclique its interaction situation or the role acting why? But other each kindof public service mover or is the coordination also can accept regardingthe party duty director's direction? Furthermore, with for the party dutynational party representative, the county city party members representsand holds comments committee member to link party duty director to havethe system to have what influence and the subtle relations stably. Moreover, these perform its own functions each kind of party duty mover duty department revises the rules and regulations in particular thenational party representative nearly has also not acted must revise changesparty duty director to have the system.If is by the view, above these manymay affect party duty director to produce the system party duty moverreally little to change this system the fact result, is opposite by the word,but ¡§the rational choice system theory¡¨ the viewpoint not also talliesappears party duty director to have the system stable relative most majorcharacteristic even more suddenly. Your in the recent several dozens years, no matter is the East and West world national laws and regulations or the article, also perhaps in anynational big enterprise, the small organization or the political party and the association and so on, its internal custom, the means or the main point, allseek the change and between the transformation activation voice in onepiece, but noisy changes changes does not have set of flawless full easy touse well-mannered systems to be satisfying. In this, production of take thedemocratic progressive party place party duty director as the example,strengthens the system stable invariable usability, even more may verify isthe question which the system custom transforms, but is the stable systemperformer or the influence system stable mover, all takes it by the rationalchoice to oneself's advantageous, determinism and may grasp on fairly,fair, openness, urges place party duty director to have the system stably toexist truly.

Olika aktörer på fastighetsmarknaden har svårigheter att värdesätta kommersiella fastigheter på grund av den minskade transparensen på marknaden. Den minskade transparensen är ett resultat av att färre fastigheter överlåts genom köpehandling idag. Syftet med denna studie är att skapa en ökad förståelse på fastighetsmarknaden och på så vis underlätta för olika aktörer på fastighetsmarknaden att genomföra marknadsanalyser. Målet är att utreda varför vissa bolag väljer att överlåta sina fastigheter med köpehandling istället för att överlåta fastigheter genom att paketera den i ett dotterbolag. Två rättsfall har studerats för att få rättsväsendets bedömningar. Genom rättsfallen kunde det konstateras att det råder en viss osäkerhet i hur beskattningen ska genomföras vid fastighetsöverlåtelser. Denna osäkerhet kan leda till att bolagen väljer att överlåta fastigheterna genom köpehandling där rättsläget är mycket tydligare.   För att utreda varför bolag väljer att överlåta kommersiella fastigheter genom köpehandling har en intervjustudie genomförts. Intervjustudien påvisade att bolagens val av överlåtelseform är beroende av de för- och nackdelar samt de skattemässiga konsekvenser som överlåtelsen medför. Intervjustudien visar även att enklare överlåtelseprocesser föredras av bolagen samt att de säljande bolagen vill uppnå en ekonomisk vinning genom överlåtelserna av fastigheterna.   Slutsatsen är att säljarens val av överlåtelseform är beroende på utfallet av kalkyleringsmetoden, köparens påverkan på överlåtelseformen samt hur komplicerad överlåtelseprocessen får vara. Den ökade transparensen som överlåtelser genom köpehandling bidrar till gör att de olika aktörernas marknadsanalyser på fastighetsmarknaden kan förenklas och bli mer tillförlitliga. Utöver detta avser regeringen att tillsätta en utredning angående skatteplanering i samband med då fastigheter paketeras i bolag. Beroende på vad regeringens utredning får för utfall kan antalet överlåtelser på fastighetsmarknaden ändras vilket skulle kunna vara intressant att undersöka i en framtida studie. / Different participants in the real estate market have difficulty in valuing commercial real estate due to reduced market transparency. The reduced transparency is a result of fewer properties being transferred by way of document of purchase today. The purpose of this study is to create a better understanding of the property market and be able to provide market participant with an improved understanding how to analyze this market. The objective is to investigate why some companies choose to sell properties by way of document of purchase instead of transferring the property by using a limited company structure. Two legal cases have been reviewed for judicial assessments. The court cases analysis showed the degree of turnover of property transfers can lead to uncertainty in terms of possible tax implications. This uncertainty might lead to companies choosing to transfer properties by way of document of purchase due to the much clearer legal position.   An interview study has been conducted to investigate why companies transfer commercial properties through the use of purchase document. The study showed that companies’ choice of transfer form is dependent on the advantages and disadvantages of the form together with possible tax implications. The interview study also showed a simple transfer process is preferred together with financial gains when selling properties.   The conclusion is that the seller’s preferred choice of transfer form is dependent on the outcome of the project models, the purchasers’ impact and how complicated the transfer process may be. The increased level of transparency achieved by using document of purchase makes it easier for participants in the real estate market to conduct market analysis and also to make the results more reliable. In addition to this the Swedish government intends to launch an investigation into potential effects of tax planning in connection with the use of limited corporate structures. The number of transferals in the property market could potentially change dependent on the outcome of the government’s investigation and if so this could be an interesting topic for a future study.

Le concept de conscience morale (Gewissen) est présent tout au fil du corpus kantien, bien qu’il soit moins développé que d’autres idées jugées plus fondamentales. Pourtant, l’étude de ce concept montre que, loin de se limiter à un rôle accessoire, il lie de manière importante sensibilité et intelligibilité, loi morale et devoir, ainsi qu’objectivité et subjectivité au sein de la philosophie pratique kantienne. En plus de la décrire comme un instinct, ou suivant la métaphore du tribunal, Kant dit de la conscience morale qu’elle est une forme de jugement. Toutefois, il n’est pas clair de savoir en quoi ce jugement se distingue du jugement moral de l’entendement, ni sur quoi il porte exactement. L’examen de ces questions nous conduira à dégager trois sens du jugement de la conscience morale qui nous permettront de rendre compte de la diversité des occurrences de ce thème dans les textes de Kant et de mieux situer les interprétations des différents commentateurs. / The concept of moral conscience (Gewissen) is present throughout Kant's works, even though it is not as developed as other ideas generally considered as more fundamental. However, a close examination of this concept reveals that, far from being simply instrumental, it constitutes an important link between the ideas of sensibility and indelibility, moral law and duty, and objectivity and subjectivity in Kant's practical philosophy. Apart from defining moral conscience as an instinct, or through the use of the court of justice metaphor, Kant describes conscience as a judgment. But how this type of judgment can be distinguished from the moral judgment of reason, or what it judges exactly, is not obvious. Examining these questions will lead us to highlight three meanings of the judgment of the moral conscience, allowing a more accurate understanding of the different ways Kant conceives the concept, and a way to classify the interpretations of kantian specialists. / Ce projet a été réalisé grâce à une bourse du Conseil de recherches en sciences humaines du Canada.

Magistro darbe nagrinėjami teoriniai mokesčių sistemos formavimo pagrindai, t.y. mokesčių reikšmė ir būtinumas, vykdant valstybės funkcijas, apmokestinimo principai ir riba, mokesčių našta, pateikiama Lietuvos Respublikos mokesčių sistema. Analizuota Lietuvos mokesčių sistema, atkreipiant dėmesį į pagrindinius mokesčius, t.y. gyventojų pajamų, pelno, pridėtinės vertės bei akcizų mokesčius. Išanalizuotos šių mokesčių pajamų į nacionalinį biudžetą kitimo tendencijos 2004 – 2008 m. laikotarpiu, identifikuojant pagrindinius teigiamus ir neigiamus veiksnius, turėjusius įtakos mokestinių pajamų surinkimui. Kadangi mokesčių sistema kardinaliai keitėsi nuo 2009 metų, išanalizuota kaip keitėsi tų metų pirmo ketvirčio pajamų surinkimas iš pagrindinių mokesčių. Rašant darbą atlikta mokslinės, statistinės, normatyvinės ir kt. literatūros analizė, naudoti loginės analizės ir sintezės, palyginamosios analizės tyrimo metodai, santykiniai dydžiai, grafinis būdas ir kt. / Master‘s thesis covered theoretical elements of forming tax system, i.e. significance and importance of taxes prosecuting functions of government, principals of taxation and its limit, the tax burden, finally, tax system of the Lithuanian Republic is provided. Lithuanian tax system is analyzed, with attention to the basic taxes, i.e., personal income tax, profits tax, value-added tax, and excise duty tax. The study analyzed the tax revenue to the national budget for the 2004 - 2008 m. period, identifying the positive and negative factors bearing on the collection of tax revenues. Since the tax system has changed radically since 2009, analyzed the changes of the year the first quarter of the revenue collection of the main taxes. The analysis of scientific, statistical, normative and other kind of literature is carried out; research methods such as logic analysis and synthesis, comparative analysis, relative values, graphical presentations are applied in the study.

En 1992, la Cour suprême du Canada souligne l'importance de faire la distinction entre l'obligation principale de conseil qui est l'objet principal du contrat et l'obligation d'information qui est accessoire. L'obligation principale de conseil est reconnue à l'égard des professionnels des professions dites libérales à l'époque, comme les avocats et notaires dans un contrat de mandat. Par contre, l'évolution jurisprudentielle récente démontre que l'obligation de conseil ne se limite plus à l'objet principal du contrat, et que la notion de «professionnel» n'a plus le sens restrictif d'autrefois. Au Québec, l'obligation principale de conseil est reconnue dans un premier temps à l'égard des professionnels soumis au Code des professions, notamment avocats et notaires. On reconnaît aussi une telle obligation accessoire de conseil à l'égard d'autres personnes qui, bien qu'elles ne soient pas des «professionnels» au sens du Code des professions, exercent tout de même des activités de nature professionnelle. C'est le cas, par exemple, des courtiers en valeurs mobilières, des courtiers en assurances ou des institutions financières. D'ailleurs, une controverse semble régner dans le domaine bancaire sur l'étendue de l'obligation de conseil et d'information des institutions financières envers un client dans le cadre d'un contrat de prestation de services. Plus particulièrement, les tribunaux semblent partagés sur la reconnaissance ou non d'une obligation de conseil de la banque dans le cadre d'un emprunt. Certaines décisions sont à l'effet que seule une obligation d'information s'impose alors que d'autres préconisent le conseil. Afin d'élucider la confusion qui règne présentement en jurisprudence dans le domaine bancaire ainsi que dans le contrat de services et d'entreprise en général, il faut faire une étude jumelée de l'évolution de l'obligation de conseil accessoire et de l'obligation de conseil principale. Notre étude porte sur l'évolution jurisprudentielle qui tend vers une théorisation dans le contrat de services ou d'entreprise, de l'obligation de conseil qui devient alors une variante ou une intensité de l'obligation accessoire d'information. Par le fait même, on constate qu'une obligation de conseil principale semble également s'étendre à une catégorie plus large de professionnels. Dans ce cas, l'obligation de conseil est similaire, dans son fondement, au devoir de conseil du «professionnel» traditionnel, au sens du Code des professions. On constate alors que l'obligation principale de conseil n'est plus restreinte aux professionnels au sens classique du terme. / In 1992, the Supreme Court of Canada advised against confusing the obligation to counsel, a main obligation in a contract with the obligation to inform, that remains a secondary obligation. The main obligation to counsel is recognized in contracts with the customary professionals, such as mandates given to notaries and lawyers. However, recent evolution of the case law has revealed that the main obligation to counsel is extending in scope and that the notion of "professional" has moved towards a less restrictive meaning. In Quebec, the main obligation to counsel is imposed primarily on professionals subject to the Professional Code, in particular lawyers and notaries. A secondary obligation to counsel is recognized in contracts with other individuals who practice professional activities but are not professionals as defined by the Professional Code. It is the case, for example, of securities brokers or securities dealers, insurance brokers or bankers. Moreover, a controversy has arisen in the field of banking regarding the scope of the obligation of bankers to counsel and to inform a client in a contract for services. More specifically, the courts are divided over recognition of the obligation to counsel of bankers in loans. Some decisions only sustain the obligation to inform whereas others expand it to the obligation to counsel. To get a clear understanding of the confusion surrounding case laws in the field of banking and in the contract of enterprise or for services generally, we must proceed with a study combining the evolution of the secondary obligation to inform and the main obligation to counsel. Our analysis is based on the evolution of the case law towards the theorization of the obligation to counsel which thus constitutes a variation in intensity of a secondary obligation to inform. Furthermore, we show that an obligation to counsel is imposed upon a larger category of professionals. In this case, the obligation to counsel is similar in its essence to the duty to counsel of the customarily professional subject to the Professional Code. It becomes apparent that the main obligation to counsel is not restricted to professionals in the conventional sense.

Exploring age structure in Mediterranean cultures illuminates the social dynamics of intergenerational relationships that became more visible in late first and early second century early Christian texts, and especially in 1 Timothy 5. This was a time of crisis when those with a living memory of the foundations of the movement were almost gone, and the community was scrutinized by outsiders. Since we have relatively few clues related to aging and age structure in the extant texts, a model of generational stability and social change based on ethnographic data helps us to imagine culturally sensitive possibilities that we can then test out as we reread the texts in their Roman cultural context. In his fictive story of Paul and Timothy, the author of the heterographical (pseudepigraphical) letter of 1 Timothy establishes an ideal intergenerational relationship between “Paul” as an older man and “Timothy” as his adult “child.” When the fictive Paul directs Timothy to speak kindly to older people (5:1-2), he introduces a section on age-related issues. Behaviour that was causing concern for public reputation included adult children shirking filial duty (5:4, 8), young widows gadding about in public (5:11-15), and younger men accusing their elders (5:19). These behaviours threatened the reputation and honour of the community and may have been encouraged by the opposing faction. The author’s solution was to reject the opposing teachings and enforce behaviour that reflected proper age structure: adult children should fulfill their filial responsibilities and care for widowed mothers and grandmothers (5:4); young widows should be guided and supported by middle-aged women who were responsible for them in the age hierarchy among women (5:16); middle-aged women should imitate the exemplary behaviour of the enlisted widows who were over 60 years old; and young men were to be rebuked in front of everyone for their disrespect toward elders (5:20). In the face of social change, the author advocates for behaviour reflective of the traditional age structure of Roman society.

The aim of this study is to examine the meaning and the morality of suicide through the history of philosophy. To this aim, firstly, the historical evaluation of the concept of suicide is explained in detail. The effects of sociological and the religious transformations on the meaning of suicide are analyzed. Afterwards, the moral theories about suicide are discussed. The anti-suicide arguments about suicide in the history of philosophy are classified under three parts mainly. These anti-suicide arguments &mdash / that suicide is a violation of our duties to God, to the society and to the self &mdash / are handled and explained in detail with their counter arguments. Then, the problem of the permissibility of suicide is analyzed and whether suicide is morally permitted under some conditions or it is absolutely forbidden is discussed. Next, the philosophical meaning of suicide in literature is investigated by analyzing the meanings that are given to suicide by Dante iv and Dostoevsky. In the conclusion, a brief summary is given, and the moral theories about suicide are criticized. ,

Une entité qui remplit les critères classiques de l’État, en se constituant en une autorité gouvernementale stable et indépendante qui exerce un contrôle effectif sur une population déterminée dans un territoire délimité, est un État selon le droit international, et ce indépendamment de la question de savoir si elle est reconnue par les autres États ou autres sujets du droit international. Une non-reconnaissance discrétionnaire, opposée par certains États à une telle entité étatique, signifie tout au plus un refus d’entrer en relations diplomatiques et autres avec cet État non-reconnu. En revanche, une non-reconnaissance imposée par le droit international général ou par une résolution contraignante d’une organisation internationale se traduit non seulement par le refus d’entretenir des relations facultatives avec l’entité non-reconnue, mais aussi par la négation de son statut étatique. L’étude de la situation juridique des entités étatiques non-reconnues montre que le droit international ne considère pas ces entités comme des zones de non-droit qui ne peuvent générer aucun acte ou aucune relation dans l’ordre international. Tout au contraire, les États prennent acte de l’existence des entités non-reconnues et établissent des relations avec elles dans le cadre défini par le droit international général ou les résolutions des organes des Nations Unies. La non-reconnaissance représente seulement la position hostile adoptée par les États non-reconnaissants envers une entité étatique pour des raisons politiques ou comme réaction à une violation du droit international. / An entity that fulfils classical criteria for statehood, in constituting a stable and independant governmental authority having an effectif control on a certain population in a certain territory is a State in terms of international law, notwithstanding its recognition by other States or other international law subjects. A discretionary non-recognition adopted by certains States towards such an entity means atmost a refusal to enter in diplomatical or other relations with this unrecognised entity. On the other hand, a non-recognition imposed by general international law or by a mandatory resolution of an international organisation signifies not only a refusal to enter in optional relations with the unrecognised entity but also a denial of its state status.The study of the legal situation of unrecognised entities shows that international law does not consider these entities as a land without law that can produce no act or relation in international order. On the contrary, the States take notice of the existance of unrecognised entities and establish relations with them in the framework of general international law or the resolutions of United Nations organs. Non-recognition represents only an unfriendly position adopted by non-recognising States towards the unrecognised entity for political reasons or as a response to an international law violation.

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An insurance contract is a contract of utmost good faith. The nature of the insurance bargain makes the duty a commercial necessity. Duties of disclosure and representation, which were two fundamental components of the principle of utmost good faith, operate in different ways in England and China. The insured and insurer in these two countries bears distinctive good faith related obligations pre- and post-contractually. English insurance law exercise considerable influence in most common law countries and some civil law jurisdictions. The separation between utmost good faith and the duty of fair presentation, with the abolition of the avoidance remedy, under the Insurance Act 2015 could influence other jurisdictions to alter their remedies. This thesis examines the application of the civil law notion of good faith and the common law duty of utmost good faith. It covers the operation of insured’s pre-contractual duties of disclosure and representation in both countries. The thesis considers the insurer’s duties as well as the continuing duties and the effect of utmost good faith taking in account the recent legislative changes on fraudulent claims and late payment. The thesis further examines the legal status of brokers and their disclosure duty in China and England. Finally, it also provides special considerations on consumers and micro-businesses.