Global ETD Search

171	Managing school funds in selected secondary schools in Gauteng Province Thenga, Concepta Muofhe 06 1900 (has links) Financial management remains a challenge in many schools because most managers lack proper training. Schools are still unclear on the features and functions of a school’s budget. The implementation and control of the budget and evaluation remain problematic. According to Mestry (2004: 26), there are many Principals and School Governing Body (SGB) members who lack the necessary financial knowledge and skills and are placed under tremendous pressure because they are unable to work out practical solutions to the financial problems of the school. In many instances it has been reported that principals and SGBs have been subjected to forensic audit by the Department of Education due to the mismanagement of funds through misappropriation, fraud, pilfering of cash, theft and improper control of financial records. The South African Schools Act no. 84 (SASA) prescribes how the school should manage their funds. It also provides guidelines for the SGB and the principal on their roles and responsibilities in managing the finances of the school. SGB must perform all functions as stipulated in section 20 of the Schools Act (South Africa, 1996). The study has will find that the SGBs in township schools have a challenge in the management of funds in schools. This is due to the fact that parents in the SGBs of the selected township schools lack of knowledge and expertise making it difficult for them to contribute meaningfully in governance. The Department of Education trains SGBs on roles and responsibilities, but it seems as if training is not effective. The budget is drawn up efficiently and finance records are well managed in some township schools in some township schools. The researcher in some township schools recommends that the treasurer of the SGB should be someone with expertise in accounting or financial 5 skills. This will reduce the administrative duties that are performed by the principal on behalf of the parents in the SGBs. The Department of Education should strengthen the training given to the SGBs so that they can perform their duties efficiently and effectively. All stakeholders should be consulted when the budget is drawn. Schools should foster good working relations between the SMTs and the SGBs / Educational Leadership and Management / M. Ed. (Education Management) School governing bodies School management team Learners School fees Governance Finance organization Financial management Financial control Financial auditing Exemption Educators Appeals Public education School budget Administration Expenditure Finance policy Accounting skills Payments Reporting 373.1206096822
172	The interpretation of South African double taxation agreements under international law Johannes, Benhardt Laurentius January 2014 (has links) This dissertation interrogates which principles should govern the interpretation of South African Double Tax Agreements (‘DTAs’). This field of study is complex because any DTAs have a dual nature. In the first place, it is an international agreement where two states are parties (a bilateral agreement); second, it also becomes part of domestic law. DTAs are governed by principles of customary international law some of which have been codified in the Vienna Convention on the Law of Treaties (‘VCLT’). Though South Africa is not a party to the VCLT, nevertheless, there is judicial support in South Africa for the notion that VCLT reflects general principles of international law [Harksen v President of the Republic of South Africa 1998 (2) SA 1011 (C)]. DTAs are incorporated into South African domestic law by way of statutory enactment in accordance with the dualist approach to international law. The first purpose of the dissertation is to systematise and analyse the structure of an OECD Model Tax Convention (‘OEC D MTC’) and the international methods (principles) of interpretation of DTAs in order to gain a better understanding of how this international methods functions. A number of issues relating to the interpretation of these methods are analysed. Since DTAs are applied by tax authorities, courts and taxpayers in a domestic law context, i.e. within the framework of the legal system of a particular state, the analysis focuses on the application in South Africa of the methods of the interpretation of South African DTAs. The second objective of the dissertation refers to international tax law principles (treaties and customary international law) derived from South Africa public international law and to evaluate a few selected issues related to South African DTAs and their relevance to South Africa domestic tax laws; the interpretation of DTAs and the implications of a DTA overriding or in conflict with South Africa domestic tax laws. It will also interrogate the legal status of a DTA under South African tax law and whether the anti-discrimination article in South Africa DTAs have the force of law in South Africa? / Dissertation (LLM)--University of Pretoria, 2014. / gm2014 / Mercantile Law / unrestricted Assignment rules Bilateral Agreement Context Common Interpretation Customary International Law Docrine of self-executing treaties Double taxation Double Tax Agreements Exemption with progression Full credit International agreement Interpretation of Double Tax Agreements International Law Irreconcilable conflicting issues Ordinary tax credit Method Parallel Treaties Tax Sparing Credit Static versus Ambulatory interpretation Taxation of Income The OECD model The UN model The Commentaries of the OECD model Vienna convention on the Law of Treaties UCTD
173	Komparace vybraných forem podnikání zahraniční osoby v ČR / Comparison of Selected Forms of Doing Business by Foreign Legal Entities in the Czech Republic Přechová, Renáta January 2011 (has links) The present diploma thesis is focused on the definition of differences resulting from the comparison of two chosen forms of doing business of a foreign person in the Czech Republic. It specifies differences from the viewpoint of the commercial law and the obligations as an accounting unit. Foremost, the thesis includes a detailed analysis from a tax point of view. The thesis involves a model example to define the precise amount of tax obligation incumbent on the both forms of business of a foreign person in the Czech Republic. This model example constitutes a basis for the final evaluation and to draw relevant conclusions. Suggestions and recommendations mentioned in this work can serve as an overview of the approach to the taxation of cross-border income and at the same time as a tool for the elimination of errors and discrepancies in connection with the chosen form of business of a foreign person in the Czech Republic.
174	Le motif légitime en droit pénal : contribution a la théorie générale de la justification / The legitimate reason in criminal law : contribution to the general theory of justification Reix, Marie 10 December 2012 (has links) Dans la plupart des disciplines juridiques, le motif légitime se présente comme un standard de justification des actes. Il fait obstacle à l’application de la norme, en fondant un droit ou en exonérant d’un devoir. Le droit pénal se montre réticent à l’endroit de cette notion floue qui connaît pourtant un essor sans précédent. Afin de justifier la marge d’appréciation laissée au juge, le motif légitime est généralement conçu comme un mobile, ce qui accentue la confusion entre les causes objectives et subjectives d’irresponsabilité. L’insuffisance de l’approche formelle du mécanisme justificatif explique sa subjectivation progressive. L’analyse du motif légitime suppose de revisiter la théorie de la justification à travers une conception substantielle de l’illicéité, apte à unifier son régime. L’étude de la finalité justificative du motif légitime permet de mieux comprendre la souplesse de ses conditions de mise en œuvre. Le motif légitime renverse la présomption d’illicéité fondant la responsabilité. Le jugement de valeur porté sur l’infraction est la raison d’être du reproche social. Elle se distingue de son attribution à l’auteur qui relève d’un jugement de réalité sur sa volonté. Le motif légitime procède des circonstances extérieures à l’infraction autorisant la vérification concrète de son illicéité. La nature objective du motif légitime est conforme à son effet exonératoire de responsabilité opérant in rem et non in personam. Ses conditions d’application semblent, en revanche, doublement dérogatoires au droit commun de la justification, tant à l’égard de ses critères larges que de son domaine étroit. Il est cantonné à des infractions de risque abstrait pour des valeurs secondaires dont la présomption d’illicéité est artificielle. Le prévenu doit rapporter la preuve de la légitimité concrète de son acte, alors que la légitimité abstraite de la répression est sujette à caution. L’expansion de ce domaine dérogatoire de la répression révèle l’insuffisant contrôle de sa nécessité abstraite. En tout état de cause, la mention spéciale du motif légitime est inutile car toute infraction en fait implicitement réserve, en sorte qu’il se conçoit comme un standard général de justification. Il confère au juge la libre appréciation de la nécessité concrète de la répression, au regard du contexte de chaque espèce qui échappe par nature à la loi ne pouvant régler a priori tous les conflits de valeurs. La justification a postériori des infractions socialement nécessaires ou insignifiantes renforce l’autorité de la loi en garantissant une application conforme à sa finalité de protection des valeurs. / In many legal disciplines, the legitimate reason is a model of justification of acts. The legitimate reason prevents the enforcement of the law, either by creating a right or by exempting someone from a duty. Despite an unprecedented boom, criminal law is hesitant about this vague notion. In order to justify judges' assessment margin, the legitimate reason is commonly considered as a motive. This accentuates the confusion between objective and subjective causes of irresponsibility. The formal approach of the justificatory process is inadequate, making the process increasingly biased. The analysis of the legitimate reason requires a re-examination of the justification theory using a solid understanding of unlawfulness which can help standardize its implementation. The study of the legitimate reason’s justificatory function allows a better understanding of the flexibility of its implementation requirements. The legitimate reason reverses the presumption of unlawfulness on which liability is based. The cause of liability is conditioned by the value judgment made about the offence, whereas the judgment of the reality of the offender’s intention is the condition of his imputation. The legitimate reason stems from circumstances that are external to the offence, and which enable the review of its lawfulness. The objective nature of the legitimate reason is aligned with the fact that it exempts from liability in rem and not in personam. However, the requirements for its application seem exceptional to the common law of justification in two regards: its broad criteria and its narrow field. It is limited to offences of abstract risk that protect secondary values for which the presumption of unlawfulness is artificial. The defendant must prove the legitimacy of his act whereas the abstract legitimacy of the suppression is unconfirmed. The expansion of this dispensatory field of suppression reveals an inadequate control of its abstract necessity. In any case, bringing up legitimate reason is useless as it is implicit to any offence and is considered as a general model of justification. It leaves the judge free to assess the necessity of the penalty on a case by case basis, as the law, by nature, cannot resolve all value conflicts. The post facto justification of socially necessary offences or even trivial offences reinforces the authority of the law by ensuring an enforcement that is aligned with the law's aim of protecting values. Standard de justification Mobile Circonstance objective Utilité sociale Illicéité formelle/réelle Jugement de valeur Normalité Infraction Causalité Imputabilité Charge de la preuve Présomption Exonération Valeur protégée Risque abstrait Anticipation de la répression Dépénalisation Légitimité de la norme Interprétation Standard of justification Motive Objective circumstance Social benefit Formal/real unlawfulness Value judgement Normalcy Offence Causality Imputability Burden of proof Civil/criminal/administrative liability Presumption Exemption Protected value Abstract risk Crack-down anticipation Decriminalization Review of constitutionality Conformity to a convention Norm legitimacy Interpretation 340
175	La gratuité des soins associée à l’amélioration de la qualité des soins est-elle efficace pour maintenir l’utilisation des services à long terme et améliorer la santé infantile au Burkina Faso ? Zombré, David 02 1900 (has links) Problématique : L’amélioration de l’accessibilité financière aux soins de santé est essentielle pour réduire la morbidité et de la mortalité infantile dans les pays à ressources limitées. Cependant, les preuves disponibles sur la relation entre un accès accru aux soins et l’amélioration la santé infantile, dans le long terme, demeurent insuffisantes et parfois inconnues. Dans le contexte spécifique de la région du Sahel au Burkina Faso où les niveaux élevés de morbidité et de malnutrition coïncident avec un faible recours aux soins, une intervention de santé publique associant la gratuité des soins à l’amélioration de la qualité des soins et à la prise en charge de la malnutrition dans la communauté a été mise en œuvre en septembre 2008. Objectifs : En utilisant des approches statistiques et épidémiologiques appliquées aux données transversales et de séries chronologiques, cette thèse vise à apporter une meilleure compréhension de la façon dont la présence de l’intervention dans les communautés peut augmenter et maintenir l’utilisation des services de santé à long terme et améliorer la santé des enfants de moins de cinq ans. Les objectifs spécifiques sont : 1) évaluer le maintien à long terme des effets de l’intervention sur l’utilisation des services de santé chez les enfants de moins de cinq ans, 2) évaluer l’effet contextuel de l’intervention, quatre ans après le début de sa mise en œuvre, sur la probabilité de survenue d’une maladie et sur la probabilité d’utilisation des services de santé chez les enfants de moins de cinq ans, et 3) évaluer l’effet contextuel de l’intervention, quatre ans après le début de sa mise en œuvre, sur le retard de croissance chez les enfants de moins de cinq ans. Méthodes : Les données proviennent du système national d’information sanitaire, d’une enquête rétrospective sur les services de santé ainsi que d’une enquête de ménages réalisée quatre ans après le début de l’intervention dans 41 villages du district d’intervention et 51 villages du district de comparaison. Nous avons utilisé un plan quasi expérimental à séries temporelles interrompues avec groupe de comparaison pour évaluer les effets immédiats et à long terme de l’intervention sur les taux d’utilisation des services de santé. Ensuite, un plan d’étude transversale post-intervention avec un groupe de comparaison nous a permis d’évaluer l’effet contextuel de l’intervention sur la probabilité de survenue d’une maladie, sur la probabilité d’utilisation des services de santé et sur le retard de croissance chez les enfants de moins de cinq ans. La stratégie analytique a combiné la méthode de pondération par les scores de propension pour équilibrer les covariables entre les deux groupes, la modélisation binomiale négative à effets mixtes, les régressions linéaire et logistique multiniveaux. Résultats : L’intervention de gratuité des soins associée à l’amélioration de la qualité des soins et à la prise en charge de la malnutrition dans la communauté était associée à l’augmentation et au maintien de l’utilisation des services de santé au-delà de quatre ans (ratio des taux d’incidence = 2,33 ; IC 95 % = 1,98 – 2,67). En outre, comparativement aux enfants vivant dans le district de contrôle, la probabilité d’utiliser les services de santé était de 17,2 % plus élevée chez les enfants vivant dans le district d’intervention (IC 95 % = 15,01–26,6) ; et de 20,7 % plus élevée lorsque l’épisode de maladie était sévère (IC 95 % = 9,9–31,5). Ces associations étaient significatives, quels que soient la distance par rapport aux centres de santé et le statut socio-économique du ménage. Par ailleurs, alors que le contexte de résidence expliquait 9,36 % de la variance du retard de croissance (corrélation intraclasse = 9,36 % ; IC 95 % = 6,45–13,38), la présence de l’intervention dans les villages n’explique que 2 % de la variance du retard de croissance. Cependant, nous n’avons pas pu démontrer que la présence de l’intervention dans les communautés était associée à une réduction de la probabilité de survenue d’un épisode de maladie (Différentiel des probabilités = 4.4 ; IC 95% = -1.0 – 9.8), ni à une amélioration significative de l’état nutritionnel des enfants de moins de cinq ans (RC = 1,13 ; IC 95 % = 0,83–1,54). Conclusion : Cette thèse souligne que la gratuité des soins associée à l’amélioration de la qualité des soins et à la prise en charge de la malnutrition dans la communauté est efficace pour augmenter et maintenir l’utilisation des services de santé et réduire les inégalités géographiques de recours aux soins. Cependant, cette intervention n’était pas associée à une amélioration des résultats de santé infantile. Bien que des études longitudinales rigoureuses soient nécessaires pour comprendre pleinement l’influence potentielle de cette intervention sur la morbidité, cette thèse plaide pour la nécessité d’agir simultanément sur les autres déterminants sociaux de la santé et d’intégrer, de manière synergique, des interventions spécifiques à la nutrition pour plus d’impact sur la santé infantile. / Introduction: Improving financial access to health care is believed to be essential for reducing the burden of child morbidity and mortality in resource-limited settings, but the available evidence on the relationship between increased access and health remains scarce and the long-term issues are still unknown. In the specific context of the Sahel region in Burkina Faso where high levels of morbidity and malnutrition coincide with low health care use, a pilot intervention for free health care including quality of care improvement and management of malnutrition at the community level was implemented in September 2008. Objectives: Using statistical and epidemiological approaches applied to cross-sectional and time series data, this thesis aims to provide a better understanding of how the presence of intervention in communities can increase and maintain long-term use of health services and improve the health of children under five years. The specific objectives are: 1) to evaluate the long-term effects of the intervention on the use of health services in children under the age of five, 2) to estimate the contextual effect of intervention on the probability of occurrence of and the likelihood of health services being used by children under five, four years after the start of its implementation, and 3) to evaluate the contextual effect of the intervention on stunting in children under five, four years after the start of its implementation. Methods: The data for the analyses were provided from a variety of sources including the national health information system, a retrospective health services survey, and a household survey conducted four years after the intervention onset in 41 villages in the intervention district and 51 villages in the comparison district. We used a quasi-experimental controlled interrupted time-series design group to analyze the immediate and long-term effects of the intervention on the rate of health services utilization in children under five. Then, a quasi-experimental post-test-only design that included a control group allowed us to evaluate the contextual effect of the intervention on the probability of occurrence of a disease, on the probability of use of health services, and stunting in children under five. The analytic strategy combined the propensity score weighting method to balance the covariates between the two groups, two-level mixed-effects negative binomial, and linear and logistic regression models to account for the hierarchical structure of data. Results: The intervention for free health care including quality of care improvement and management of malnutrition at the community level was associated with an increased and maintained use of health services beyond four years after the onset of intervention (incidence rate ratio = 2.33; 95% CI = 1.98–2.67). In addition, compared to children living in the comparison district, the probability of using health services was 17.2% higher among those living in the intervention district (95% CI = 15.0–26.6); and 20.7% higher when the illness episode was severe (95% CI = 9.9–31.5). These associations were significant regardless of the distance to health centers and the socio-economic status of households. In addition, inequalities in the use of care were less pronounced in the intervention villages compared to those in the control village. Finally, the results also showed that the residence context accounted for 9.36% of the variance in stunting (intra-class correlation = 9.36% ; 95% CI = 6.45–13.38), and only 2% of the variance in stunting was explained by the intervention. However, we could not demonstrate that the intervention in these communities was associated with a reduced probability of an illness occurring (AME=4.4 (95% CI: -1.0 – 9.8), nor with a significant improvement in the nutritional status among children under five (OR = 1.13; 95% CI = 0.83–1.54). Conclusion: This thesis underlines the importance that affordable health care, including quality of care, as well as improving the management of malnutrition at the community level, are effective in increasing and maintaining the use of health services and reduce geographical inequalities in the use of care. However, this intervention was not associated with improved child health outcomes. Although rigorous longitudinal studies are necessary to fully understand the potential influence of this intervention on morbidity, this thesis highlights the need to simultaneously act on other social determinants of health and to synergistically integrate nutrition-specific interventions for greater impact on child health. Gratuité des Soins. Exemption des paiements Effets à long terme Accès aux soins de santé Santé infantile Inégalités de santé Morbidité Statut nutritionnel Retard de croissance Effets contextuels Intervention populationnelle Pays à Faible revenu Analyses multiniveaux Régression boostée généralisée Proportion de la variance expliquée. User fee removal Free care policies Population intervention Maintained effects Access to health care Child health Health inequalities Morbidity Nutritional status Stunting Contextual effects Low-income countries Multilevel analysis Controlled-interrupted time series Generalized boosted regression Proportion of variance explained.
176	The economics of exchanging and adopting plant genetic resources for food and agriculture / Evidence from Germany and Peru Lüttringhaus, Sophia 09 March 2022 (has links) Landwirtschaftliche Systeme müssen sich immerfort an Druckfaktoren wie Klimawandel und Bevölkerungswachstum anpassen. Hierbei spielt die genetische Vielfalt von Pflanzen eine wichtige Rolle, da diese für die Sicherung der Ernährung und des Einkommens von entscheidender Bedeutung ist. Dennoch wird der wirtschaftliche Wert pflanzengenetischer Ressourcen selten untersucht. Um diese Forschungslücke zu schließen, werden in dieser Arbeit drei Bewertungen vorgestellt, welche die wirtschaftlichen Werte pflanzengenetischer Ressourcen untersuchen. Im Rahmen dieser Dissertation werden zwei verschiedene Agrarsystemen analysiert. Diese unterscheiden sich hinsichtlich des Klimas, der agrarökologischen Bedingungen, der landwirtschaftlichen Praxis, der politischen und ökonomischen Rahmenbedingungen sowie der soziokulturellen Verankerung der Kulturart. Die ersten beiden Analysen befassen sich mit der Züchtung und Produktion von Winterweizen in Deutschland. Charakterisiert sind diese durch ein gemäßigtes Klima und intensive Anbaubedingungen. In diesem System überwiegen moderne Sorten, die in einem formalisierten Züchtungsprozess entstanden sind. Es werden die folgenden Forschungsfragen beantwortet: 1) Was ist der ökonomische Wert, der durch den Austausch von Zuchtmaterial entsteht? und 2) Wie hoch ist der mikroökonomische Wert von Resistenzzüchtung? In der dritten Analyse wird ein weiteres Agrarsystem vorgestellt: Die Andenlandwirtschaft, wo im Hochland unter extensiven Bedingungen eine Vielzahl von Kartoffellandrassen angebaut wird. Dort wird folgende Frage analysiert: 3) Welche Mehrwerte wurden durch die Repatriierung oder Neuverteilung von Kartoffellandrassen erzielt? Diese Analysen zeigen, dass die Verfügbarkeit, der Austausch und die Nutzung von pflanzengenetischen Ressourcen die Agrarproduktion verbessern; es entstehen sowohl sektorale, mikroökonomische als auch ernährungsbezogene und kulturelle Mehrwerte. / Agricultural systems must constantly adapt to pressuring events such as climate change and population growth to maintain and improve production processes in a sustainable manner. Thereby the genetic diversity of plants used in agriculture constitute a strategic asset. Nevertheless, their economic value is often overlooked. To fill this research gap, this thesis presents three assessments that produce more evidence on the economic value of plant genetic resources. Two very distinct agricultural systems are discussed. These differ greatly in terms of climate, agroecological conditions, farming practices, seed systems, political and economic frameworks, and the socio-cultural embeddedness of the crop in question. The first two assessments are concerned with winter wheat (Triticum aestivum) breeding and production in the temperate climate and intensive growing conditions in Germany. Modern cultivars created in a formalized breeding process prevail in this system. The following two research questions are elaborated: 1) What is the economic value of exchanging breeding material? and 2) What is the microeconomic value of resistance breeding? The third assessment presents a different agricultural system: Andean agriculture, where a wide variety of potato landraces (Solanum spp.) are grown extensively in the Peruvian highlands. In this case, the research question I investigated is: 3) What are the benefits of repatriating (i.e., redistributing) potato landraces to Andean farmers? These studies demonstrate that the availability, exchange, and adoption of plant genetic resources, which are well adapted to and culturally embedded in specific agricultural systems, improve the overall quantity and sustainability of agricultural production. These improvements can be translated into sectoral, microeconomic as well as nutritional and cultural benefits. papa papas nativas trigo economía agrícola Centro Internacional de la Papa (CIP) CGIAR Perú Alemania banco de germoplasma margen bruto beneficios valor económico agricultura andina Agrarökonomie Ökonomie Mikroökonomie Winterweizen Weizen Landrassen moderne Sorten Deutschland Peru Europa Lateinamerika Züchterprivileg Pflanzenzüchtung Austausch Nutzung Mehrwert Ernährrungssicherheit Deckungsbeitrag Zuchtmaterial Agrarproduktion wirtschaftlicher Überschuss Resistenzzüchtung Kartoffeln Stammbaumanalyse Genbank CGIAR Haushaltsbefragung economic surplus analysis plant breeding breeder’s exemption exchange of breeding material winter wheat Germany pedigree analysis impact assessment gross margin analysis economics resistance breeding Europe disease management agronomy Peru potato landraces repatriation program International Potato Center (CIP) CGIAR genebank food security household survey duration analysis benefit analysis agricultural production ZB 60200 ZC 23000 WG 1600 ddc:630
177	Vitt snus på den inre marknaden : - en undersökning av vitt snus, snusförbudet och den fria rörligheten av varor. / Nicotine Pouches on the internal market : - nicotine pouches, the snus ban and the free movement of goods. Andersson, Klara January 2024 (has links) Snus förbjöds inom EU år 1992, men Sverige erhöll ett undantag från förbudet vid anslutning till EU år 1995. Anledningen till snusförbudet var att vissa medlemsstater redan infört förbud mot snus i nationell lagstiftning, vilket skapade en obalans på den inre marknaden. År 2016 lanserades vitt snus, en produkt som liknar snus men saknar tobak. Tobakssnus och vitt snus har sitt ursprung i Sverige. Vitt snus har nyligen förbjudits i flera medlemsstater, som Belgien, Nederländerna och delar av Tyskland. EU har ännu inte tagit ställning till frågan om vitt snus, vilket gör framtiden för vitt snus oviss. Syftet med EU:s tobakspolitik och regleringar är att tobaksvaror inte ska vara tilltalande och attraktiva för unga. EU har som mål att vara en tobaksfri generation år 2040 enligt Europas plan mot cancer. Denna uppsats undersöker om ett nationellt förbud mot vitt snus strider mot den fria rörligheten för varor och hur en framtida reglering kan se ut. Genom analys av tobaksvaror, tobaksdirektiv, svensk lagstiftning, ställningstagande från medlemsstater, EU:s inre marknad, fri rörlighet av varor och handelshinder har följande slutsatser framkommit. Eftersom Tobaksdirektivet är från 2014 är det möjligt att ett nytt tobaksdirektiv kommer införas inom en snar framtid. I ett nytt tobaksdirektiv borde vitt snus regleras, såvida inte ett separat direktiv skapas för tobaksfria nikotinprodukter. Tobakspolitiken tar alltmer sikte på nikotin, eftersom nikotin är den beroendeframkallande komponenten. Det är möjligt att vitt snus kategoriseras som snus och därmed omfattas av Sveriges undantag från snusförbudet. En sådan kategorisering kan utlösa diskussioner i andra medlemsstater och äventyra det svenska undantaget. Det är viktigt att identifiera varan vitt snus för att avgöra huruvida det kan regleras enligt befintliga regleringar för tobaksvaror eller om vitt snus är en egen vara som saknar regleringar. Vitt snus saknar harmoniseringsåtgärder, vilket ger medlemsstaterna utrymme att fastställa sina egna skyddsnivåer för vitt snus förutsatt att det inte strider mot den fria rörligheten av varor. Ett nationellt förbud mot vitt snus är ett handelshinder, då det begränsar vitt snus och skapar obalans på den inre marknaden. Dock kan ett sådant handelshinder motiveras av folkhälsoskäl enligt artikel 36 FEUF. Slutsatsen är att ett förbud mot vitt snus i nationell lagstiftning inte strider mot den fria rörligheten av varor, förutsatt att det är ett motiverat handelshinder som godkänns av EU. Framöver kan en reglering av vitt snus förväntas. / Snus was banned in the EU in 1992, However, Sweden was granted an exception from the ban in 1995 when Sweden joined the EU. The reason for the ban on snus was that some Member States had already banned snus in their national legislation, creating an imbalance in the internal market. Nicotine pouches, which are similar to snus, were introduced in 2016. The distinction between snus and nicotine pouches is that nicotine pouches do not contain tobacco. Both snus and nicotine pouches are Swedish products. However, nicotine pouches have recently been banned in Member States such as Belgium, the Netherlands and parts of Germany. The EU has not yet taken a position on the issue of nicotine pouches, making their future unpredictable. The aim of the EU's tobacco policy is to prevent tobacco products from being appealing and attractive to young people, with a target of achieving a tobacco-free generation by 2040. The thesis examines whether a national ban on nicotine pouches conflicts with the free movement of goods and what a future regulation might entail. This thesis analyses the EU regulation of tobacco products and the Swedish legislation, as well as the position taken by Member States on the free movement of goods and trade barriers within the EU's internal market. It is expected that a new tobacco directive will be introduced in the near future, which will likely include regulations for nicotine pouches, unless a separate directive is created for tobacco-free nicotine products. Tobacco policy increasingly focuses on nicotine, as it is the addictive component. Nicotine pouches may be classified as snus due to their similar features, which means that nicotine pouches will be included in Sweden's exemption from the snus ban. It is possible that snus could then trigger discussions in other Member States and thus jeopardise the Swedish exemption. Classifying nicotine pouches as goods may determine whether banning them in national legislation would conflict with the free movement of goods. Nicotine pouches are not subject to harmonization measures. Therefore, Member States have the opportunity to determine their own levels of protection, as long as it does not conflict with the free movement of goods. A ban on nicotine pouches in national law is a barrier to trade under Article 34 TFEU because it restricts the product and creates an imbalance in the internal market. However, a trade barrier can be justified if it is justified on grounds of public health under Article 36 TFEU. Therefore, a national ban on nicotine pouches may be a justified trade barrier. The burden of proof for a justified trade barrier lies with the Member State, after which the EU approves it. The conclusion is that banning nicotine pouches in national legislation does not conflict with the free movement of goods, because a justified trade barrier should be approved by the EU. In the future, we may have to expect a harmonisation measure for the product nicotine pouches. / Le snus a été interdit dans l'UE en 1992. Cependant, la Suède a obtenu une exception à l'interdiction en 1995, lorsque la Suède a rejoint l'UE. La raison de l'interdiction du snus était que certains États membres l'avaient déjà interdit dans leur législation nationale, créant ainsi un déséquilibre au sein du marché intérieur. Les sachets de nicotine, similaires au snus, ont été introduits en 2016. La distinction entre le snus et les sachets de nicotine est que les sachets de nicotine ne contiennent pas de tabac. Les sachets de nicotine ont récemment été interdits dans des États membres comme la Belgique, les Pays-Bas et certaines parties de l'Allemagne. L'UE n'a pas encore pris position sur la question des sachets de nicotine, ce qui rend leur avenir imprévisible. L'objectif de la politique antitabac de l'UE est d'empêcher les produits du tabac d'être attrayants pour les jeunes, avec pour objectif d'atteindre une génération sans tabac d'ici 2040. La thèse examine si une interdiction nationale des sachets de nicotine est en conflit avec la libre circulation des marchandises et ce que pourrait impliquer une future réglementation. Cette thèse analyse la réglementation de l'UE, la législation suédoise, la position prise par les États membres sur la libre circulation des marchandises et les barrières commerciales au sein du marché intérieur de l'UE. On s'attend à ce qu'une nouvelle directive sur le tabac soit introduite dans un avenir proche, qui comprendra probablement des réglementations sur les sachets de nicotine, à moins qu'une directive distincte ne soit créée pour les produits à base de nicotine sans tabac. La politique antitabac se concentre de plus en plus sur la nicotine, car c'est elle qui crée la dépendance. Les sachets de nicotine peuvent être classés comme snus en raison de leurs caractéristiques similaires et inclus dans l'exemption suédoise de l'interdiction du snus. Il est possible que le snus déclenche alors des discussions dans d'autres États membres et mette ainsi en péril l'exemption suédoise. Classer les sachets de nicotine comme marchandises peut déterminer si leur interdiction dans la législation nationale serait contraire à la libre circulation des marchandises. Les sachets de nicotine ne sont pas soumis aux mesures d'harmonisation au titre de l'article 114 du TFUE. Les États membres ont donc la possibilité de déterminer leurs propres niveaux de protection, pour autant que cela n'entre pas en conflit avec la libre circulation des marchandises. L'interdiction des sachets de nicotine dans la législation nationale constitue une barrière commerciale au sens de l'article 34 du TFUE, car elle restreint le produit et crée un déséquilibre sur le marché intérieur. Toutefois, une barrière commerciale peut être justifiée s’il est justifié par des raisons de santé publique au titre de l’article 36 du TFUE. Par conséquent, une interdiction nationale sur les sachets de nicotine pourrait constituer une barrière commerciale justifiée. La charge de la preuve d’une barrière commerciale justifiée incombe à l’État membre, après quoi l’UE l’approuve. La conclusion est que l'interdiction des sachets de nicotine dans la législation nationale n'est pas contraire à la libre circulation des marchandises, car une barrière commerciale justifiée devrait être approuvée par l'UE. Snus EU internal market Nicotine pouches tobacco policy tobacco-free generation free movement of goods trade barriers exemption harmonisation harmonisation measure article 34 TFEU article 36 TFEU EU EU-rätt snus snusförbudet vitt snus tobakssnus tobakspolitik tobaksdirektiv tobaksfri generation Sverige fri rörlighet av varor tobaksfria nikotinprodukter nikotin inre marknaden harmonisering harmoniseringsåtgärder artikel 114 FEUF marknadsintegration direktiv 2001/37/EG EU-rättslig metod direktiv 2014/40/EU ömsesidigt erkännande EU-domstolen handelshinder kvantitativa restriktioner åtgärder med motsvarande verkan importrestriktioner exportrestriktioner Dassonville handelsregler marknadstillträde artikel 34 FEUF artikel 36 FEUF motiverade handelshinder försiktighetsprincipen undantag tobak för användning i munnen Swedish Match folkhälsa proportionalitetsprincipen likabehandlingsprincipen primärrätt effet utile Law and Society Juridik och samhälle
178	Challenges and potentials of channeling local philanthropy towards development and aocial justice and the role of waqf (Islamic and Arab-civic endowments) in building community foundations Daly, Marwa El 16 May 2012 (has links) Diese Arbeit bietet eine solide theoretische Grundlage zu Philanthropie und religiös motivierten Spendenaktivitäten und deren Einfluss auf Wohltätigkeitstrends, Entwicklungszusammenarbeit und einer auf dem Gedanken der sozialen Gerechtigkeit beruhenden Philanthropie. Untersucht werden dafür die Strukturen religiös motivierte Spenden, für die in der islamischen Tradition die Begriffe „zakat“, „Waqf“ oder im Plural auch „awqaf-“ oder „Sadaqa“ verwendet werden, der christliche Begriff dafür lautet „tithes“ oder „ushour“. Aufbauend auf diesem theoretischen Rahmenwerk analysiert die qualitative und quantitative Feldstudie auf nationaler Ebene, wie die ägyptische Öffentlichkeit Philanthropie, soziale Gerechtigkeit, Menschenrechte, Spenden, Freiwilligenarbeit und andere Konzepte des zivilgesellschaftlichen Engagements wahrnimmt. Um eine umfassende und repräsentative Datengrundlage zu erhalten, wurden 2000 Haushalte, 200 zivilgesellschaftliche Organisationen erfasst, sowie Spender, Empfänger, religiöse Wohltäter und andere Akteure interviewt. Die so gewonnen Erkenntnisse lassen aussagekräftige Aufschlüsse über philanthropische Trends zu. Erstmals wird so auch eine finanzielle Einschätzung und Bewertung der Aktivitäten im lokalen Wohltätigkeitsbereich möglich, die sich auf mehr als eine Billion US-Dollar beziffern lassen. Die Erhebung weist nach, dass gemessen an den Pro-Kopf-Aufwendungen die privaten Spendenaktivitäten weitaus wichtiger sind als auswärtige wirtschaftliche Hilfe für Ägypten. Das wiederum lässt Rückschlüsse zu, welche Bedeutung lokale Wohltätigkeit erlangen kann, wenn sie richtig gesteuert wird und nicht wie bislang oft im Teufelskreis von ad-hoc-Spenden oder Hilfen von Privatperson an Privatperson gefangen ist. Die Studie stellt außerdem eine Verbindung her zwischen lokalen Wohltätigkeits-Mechanismen, die meist auf religiösen und kulturellen Werten beruhen, und modernen Strukturen, wie etwa Gemeinde-Stiftungen oder Gemeinde-„waqf“, innerhalb derer die Spenden eine nachhaltige Veränderung bewirken können. Daher bietet diese Arbeit also eine umfassende wissenschaftliche Grundlage, die nicht nur ein besseres Verständnis, sondern auch den nachhaltiger Aus- und Aufbau lokaler Wohltätigkeitsstrukturen in Ägypten ermöglicht. Zentral ist dabei vor allem die Rolle lokaler, individueller Spenden, die beispielsweise für Stiftungen auf der Gemeindeebene eingesetzt, wesentlich zu einer nachhaltigen Entwicklung beitragen könnten – und das nicht nur in Ägypten, sondern in der gesamten arabischen Region. Als konkretes Ergebnis dieser Arbeit, wurde ein innovatives Modell entwickelt, dass neben den wissenschaftlichen Daten das Konzept der „waqf“ berücksichtigt. Der Wissenschaftlerin und einem engagierten Vorstand ist es auf dieser Grundlage gelungen, die Waqfeyat al Maadi Community Foundation (WMCF) zu gründen, die nicht nur ein Modell für eine Bürgerstiftung ist, sondern auch das tradierte Konzept der „waqf“ als praktikable und verbürgte Wohlstätigkeitsstruktur sinnvoll weiterentwickelt. / This work provides a solid theoretical base on philanthropy, religious giving (Islamic zakat, ‘ushour, Waqf -plural: awqaf-, Sadaqa and Christian tithes or ‘ushour), and their implications on giving trends, development work, social justice philanthropy. The field study (quantitative and qualitative) that supports the theoretical framework reflects at a national level the Egyptian public’s perceptions on philanthropy, social justice, human rights, giving and volunteering and other concepts that determine the peoples’ civic engagement. The statistics cover 2000 households, 200 Civil Society Organizations distributed all over Egypt and interviews donors, recipients, religious people and other stakeholders. The numbers reflect philanthropic trends and for the first time provide a monetary estimate of local philanthropy of over USD 1 Billion annually. The survey proves that the per capita share of philanthropy outweighs the per capita share of foreign economic assistance to Egypt, which implies the significance of local giving if properly channeled, and not as it is actually consumed in the vicious circle of ad-hoc, person to person charity. In addition, the study relates local giving mechanisms derived from religion and culture to modern actual structures, like community foundations or community waqf that could bring about sustainable change in the communities. In sum, the work provides a comprehensive scientific base to help understand- and build on local philanthropy in Egypt. It explores the role that local individual giving could play in achieving sustainable development and building a new wave of community foundations not only in Egypt but in the Arab region at large. As a tangible result of this thesis, an innovative model that revives the concept of waqf and builds on the study’s results was created by the researcher and a dedicated board of trustees who succeeded in establishing Waqfeyat al Maadi Community Foundation (WMCF) that not only introduces the community foundation model to Egypt, but revives and modernizes the waqf as a practical authentic philanthropic structure. Entwicklung sozialer Wandel Demokratie Bildung Leitfaden Familie Bibel Nachhaltigkeit Vertrauen Krankheit Bewusstsein Datenanalyse Medien Armut Kopten Religion Nichtregierungsorganisationen Transparenz Berufsausbildung Fragebogen qualitativ Sozialarbeit Ägypten philanthropische Organisation Philanthropie Spenden Wohltätigkeit Fürsorge ehrenamtliche Arbeit bürgerschaftliches Engagement zakat zakat al fitr zakat al mal waqf Bar-waqf awqaf sadaqa Stiftung sadaqat tithes ‘ushour nuzur kaffarat sadaqa jariya nachhaltiges Spenden eigenfinanziert Gemeinde-Stiftung soziale Verantwortung takafol takaful soziale Solidarität zivilgesellschaftliche Organisationen CSOs NGOs waqfeyat al maadi community foundation WMCF Buergerstiftung Menschenrechte soziale Gerechtigkeit Arbeit vor Ort quantitativ Spendentrends Wohltätigkeitstrends Kleinprojekte religiös Wissenschaftler Leistungsempfänger Philanthropen Steuern Almosen Hilfsleistungen Aufbau von Kapazitäten ad hoc-Spenden organisierte Spenden institutionalisierte Spenden strategische Philanthropie Wohltätigkeitsspenden Moscheen Kirchen El Daly Marwa Fatma Abou Nawareg Peter Heine Ministerium für soziale Solidarität NGO-Recht Rechtsumfeld wirtschaftliches Umfeld arabische Zivilstiftungen islamische waqf islamische Spenden ewiges Spenden nachhaltige Entwicklung koptische Spenden koptische tithes Diaspora-Spenden Koran hadith Botschaft des Propheten muslimische Spenden christliche Spenden Azhar Universität Universität zu Kairo Prinzessin Fatma Al Demerdash Pasha al adahi Geschenke hibat ahadith habs hubus Gott Allah Ewigkeit Türkei Nazir zivile waqf Minshawy Pasha Prophet Mohamed hujat waqf takaya sabeel Gastfreundlichkeit Erziehung Waisenhäuser Gesundheit Analphabetismus ziviles Engagement Autonomie Waqfeyat al Maadi Al Ahleya Umfrage Koran-Referenzen Bibel-Referenzen Verse Gouvernement Maadi Umgebung Haushalte Beschäftigung sozio-ökonomisch Omar Ben Abd el Aziz masarif al zakat Familiennähe Sippennähe Sippe Nachbarn Gesetz Nummer 84 aus 2002 Scheich Priester Vorstand Vorsitzender Rückgang der waqf Kalif lokale Ressourcen Almosen zahlen Gemeinde-Entwicklungs-Vereinigung philanthropisches Verhalten Lehrplan ihsan Tradition zakat Komitee Steuernachlass Verwandte nachwachsende Generationen-Projekte Programme Finanzhilfen milde Gaben institutionelle Spenden individuelle Spenden Spenden von Person zu Person geographische Zugehörigkeit Schätzungen Diwan al ahbas Philanthropie für sozialen Wandel entwicklungsorientierte Philanthropie Jugend-Spenden Jugend-Freiwilligenarbeit philanthropische Zentren arabischer Frühling development social change survey education human rights sustainability trust data analysis capacity building poverty social justice democracy qualitative social work Egypt philanthropic organization philanthropy giving charity aid volunteering volunteerism zakat zakat al fitr zakat al mal waqf cash waqf awqaf sadaqa endowment sadaqat tithes ‘ushour nuzur kaffarat sadaqa jariya sustainable giving self funding foundations community foundations social responsibility takafol takaful social solidarity corporate social responsibility (csr) civil society organizations CSOs NGOs non-governmental organizations waqfeyat al maadi community foundation WMCF field work quantitative transparency giving trends small project religious religion scholars donors beneficiaries philanthropists taxes alms assistance awareness ad hoc giving organized giving institutionalized giving strategic philanthropy charitable giving right based approach mosques churches El Daly marwa Fatma Abou Nawareg Peter Heine Ministry of Endowment Ministry of Social Solidarity NGO law legal environment economic environment arab civic endowments Islamic waqf Islamic giving perpetuate giving sustainable development Copt Coptic giving Coptic tithes Diaspora giving Quran hadith prophetic sayings Bible Muslim giving Christian giving fiqh Azhar university Cairo University Prinncess Fatma Al Demerdash Pasha al adahi gifts hibat prophet sayings ahadith habs hubus God Allah perpetuity turkey Nazir civic waqf Minshawy Pasha Prophet Mohamed hujat waqf takaya sabeel hospitality orphanages health illiteracy civic service civic engagement autonomy probability proportionate to size (PPS) Waqfeyat al Maadi Al Ahleya questionnaires Quranic references Biblical references verses governorates Maadi surroundings households employment socio economic outlets of zakat Omar Ben Abd el Aziz masarif al zakat close by kin neighbors Law No 84 of 2002family sheikh priest board of trustees chairperson deterioration of waqf caliph Sadaqa Jariyah media local resources paying alms Community Development Association CDA philanthropic behavior curricula ihsan traditions zakat committee tax exemption relatives income generating projects programs vocational training financial aid in kind giving institutional giving individual giving person to person giving geographical affiliation estimates Diwan al ahbas philanthropy for social change development oriented philanthropy youth giving youth volunteering children giving and volunteering philanthropy centers arab spring. 360 Soziale Probleme, Sozialarbeit 14 Soziologie, Gesellschaft MS 4410 MI 12075 ddc:360

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