Economic regulation as an administrative activity has become one of the quintessential subjects in modern Colombian administrative law. Despite the fact that Colombian law uses a fairly restrictive, organic, approach to economic regulation, few studies have analysed that connection between economic regulation and Government agencies. Without taking sides with that restrictive approach, this article tries to show the inconsistencies and difficulties to regulate properly in Colombian law, because of that connection between that administrative activity and those special agencies: the regulation commissions. / La regulación en el derecho colombiano es un tema de capital importancia que ha venido ganándose un lugar primordial en el moderno derecho administrativo. Sin embargo, a pesar de que en ese sistema jurídico parece haberse acogido un concepto restringido, orgánico, de regulación económica, no muchos académicos se han ocupado de analizar las estructuras que se han encargado tradicionalmente de ejecutar esas actividades. Sin tomar partido por un concepto restrictivo de regulación, este estudio pretende demostrar las incoherencias y dificultades de la función de regular en el derecho colombiano, por su vinculación artificial a determinadas estructuras administrativas: las comisiones de regulación.

In this thesis I ask whether food can be used to express Catalan national identity, and if so, in what ways this occurs. In doing so, I consider the lived realities of nationalist movements, rather than simply the ideas and political claims that inform such movements. The Catalan Autonomous Community in northeast Spain is an ideal place to research this issue, due to the strengthening of nationalist sentiments there in light of the rise in support for independence from Spain. I wished to see whether this had any effect on the connections between food and national identity (or gastronationalism). National identity and food are connected in many diverse and varied ways. Food culture allows us to reflect on national identity as a whole. Themes which commonly appear in nationalist discourse, such as cultural specificity, historicism, or landscape (to name but a few), also inform discussions of national food identity. In the present case, while other markers of identity (e.g. language) are also important, ideals of Catalan nationalism may take the guise of Catalan gastronationalism as well. The current pro-independence movement has had the effect of making Catalans more aware of their cultural symbols, including cuisine, which is now one of many such symbols that can be mobilized for the expression of national identity.

EU:s revisionspaket begränsar kraftigt revisorernas möjlighet att tillhandahålla non-audit services (NAS) gentemot företag av allmänt intresse. Revisorer på små och medelstora revisionsbyråer påverkas dock inte av reglerna, varför det är intressant att studera hur dessa hanterar vilka tjänster man ska tillhandahålla och hur det påverkar revisorns roll.   Syftet med studien är att undersöka hur revisorn, på små och medelstora revisionsbyråer, hanterar olika rådgivningstjänster och det relaterade oberoendehotet i sin roll som konsult, som ett led i att försöka erhålla en förståelse för hur revisorn uppfattar växlingen mellan sin roll som revisor och den allt mer förestående konsultrollen. Studien baseras på kvalitativ forskning, för att försöka förstå och tolka revisorns upplevelser, varför intervjuer genomförts med sex kvalificerade revisorer.    Studiens huvudsakliga slutsatser är att revisorerna har svårt att definiera vilka tjänster som är revisionsnära och vilka som är av mer fristående karaktär. Revisorn måste tillhandahålla rådgivning för att upprätthålla revisionen, varför rådgivningstjänsterna kan betraktas som en integrerad del av revisorns tjänster. Revisorn tvingas i viss mån att växla mellan sin roll som revisor och konsult, till följd av att klienterna har höga förväntningar på rådgivning, medan revisionens övriga intressenter förväntar sig att klientföretagen kontrolleras genom en oberoende granskning. I slutändan anser respondenterna ändå sig vara revisorer även i utförandet av konsulttjänster. / The audit rules adopted by the EU strongly limit the auditors’ ability to provide non-audit services (NAS) to audit clients of public interest. Auditors in small and medium-sized audit firms are not affected by those rules. Therefore, it is interesting to study how they handle which services to provide and how it affects the auditor's role.   The purpose of the study is to investigate how auditors of small and medium-sized audit firms manage various advisory services and the related threat to independence in the role of consultant. Consequently, the study also seeks to gain an understanding of how the auditors perceive the issue of having to shift between the role as auditor and the increasingly imminent role as consultant. The study is based on qualitative research, in order to understand and interpret the auditor's experiences, which is why interviews were conducted with six auditors.   The main conclusions of the study are that the auditors have difficulty defining which services are audit-related and which are less audit-related. The auditor must provide advice to maintain the audit. Advisory services can therefore be regarded as an integral part of the auditor's services. The auditor is forced to shift between the roles of auditor and consultant, as a result of the clients’ high expectations for advisory services. This is in contradiction with the audit's other stakeholders’ expectations for the companies to be checked through an independent examination. However, the respondents still consider themselves to be auditors even in the performance of consulting services.

This research is premised on the understanding that alternative forms of media emerge to deal with specific ideological projects and, as such, must be seen as satisfying a specific need at a specific point in time. Using the case of a weekly newspaper, The Southern Star which was in circulation from January 2012 to June 2012, this study sought to understand the factors that led to the establishment of the newspaper, what it sought to achieve, how it went about putting that into practice, its message in relation to debates emanating from the ‘Matabeleland Question’ and also the factors that led to the its collapse. In order to address my research questions, I adopted a two stage research design qualitative content analysis and semi structured in depth interviews. In locating the study within the qualitative epistemic understanding of research, it was clear from the qualitative content analysis of 13 editions of the publication and in depth interviews held with 15 respondents that the newspaper was set up with the aim of serving a marginalised section of the population (in this instance the Ndebele) by providing them with a platform to articulate issues affecting them. It also sought to ‘speak’ the ‘unspoken’ within the mainstream media by focusing on Matabeleland identity politics. It achieved this by creating content around the Gukurahundi genocide, Matabeleland development, Matabeleland history and Matabeleland heroes. The newspaper also sought to emancipate the people from the South by advocated for social, cultural, economic and political justice as a resolution to the ‘Matabeleland Question’. However, the newspaper failed to sustain operations due to lack of advertising revenue. As a result of the constraining political environment in which the newspaper operated, potential advertisers were afraid of placing advertisements in the newspaper because of the nature of the content produced, which in view of Zimbabwe’s rival ethnic history, could easily be labelled ethnically divisive. Also, being a new player in the market worked to their disadvantage as prospective advertisers opted to place their adverts in “tried and tested” publications (Zimpapers and Alpha Media Holdings). Additionally, because of poor management, roles were not clearly defined and hence the newspaper failed to operate as a business enterprise. As noted during interviews with junior reporters, there was little or no experience at management level. The paper lacked a coordinated circulation strategy and from inception, was never officially launched, which resulted in the failure to reach significant audiences.

[pt] Esta dissertação se organiza a partir de três ensaios – A Língua como intraduzível, Os Rios que Comunicam e O Futuro do Pretérito – que focalizam questões relevantes na obra do escritor José Luandino Vieira. O objetivo é identificar, em alguns de seus livros, as formas com que a linguagem é trabalhada pelo autor em sua ficção, de modo a criar espaços de utopia política; dos tempos de luta pela independência angolana, na segunda metade do século XX, às primeiras décadas do século XXI. Pretende-se mostrar ainda como sua busca por uma utopia permanece ao longo do tempo, não tendo cessado com o fim da guerra de independência nacional. A busca por justiça e por inclusão social materializam-se como utopias, expressas sobretudo na linguagem adotada pelo escritor. No primeiro capítulo desta dissertação, discuto seu investimento na linguagem, e como isso é radical – no sentido de estar na raiz – de sua literatura e projeto de mundo. No segundo, falo mais amplamente como o rio – que flui e que segue, que some e volta a existir – é tema existente em Guimarães Rosa e Luandino, que seguem uma genealogia de criadores com a língua, mas que têm mais em comum do que ela. No terceiro, aprofundo-me nas questões políticas levantadas por seus textos e nas suas intenções. / [en] This thesis is organized from three essays – Language as untranslatable, Rivers that communicate and Future of the Past – that focus in relevant questions of the writer José Luandino Vieira work. The aim is to identify, in some of his books, how language is used by the author in his fiction, as a tool to create political utopian spaces; beginning during the time of fighting for Angola s independence, in the second half of the twentieth century, till the first decades of the twenty first century. It intends also to show how his search for utopia continues through time, and has not stopped with the end of the national independence war. The search for justice and social inclusion gain life as utopias, expressed above all in the language adopted by the author. In the first chapter of this dissertation, I talk about his investment in language and how is this crucial for his literature and his world Project. In the second, I talk more broadly about how the river – that comes and goes, disappears and reaches back to existence – is a subject presente in both, Guimarães Rosa and Luandino, following a genealogy of language creators, but with more in common than just that. In the third, I talk in-depth about the political issues raised in his texts and his intentions.

This thesis looks at social rehabilitation courses designed for visually impaired people. Through social rehabilitation, people learn to do various activities which help them achieve independence, self-sufficiency and independence. The study aims to map out the experience of those who have completed a social rehabilitation course and whether it has helped them achieve a more independent life. It will also ascertain the reasons which led them to undertake the course and compare the opinions of clients with the opinions of those who run the courses. To begin with, the theoretical section of the study will describe visual perception, visual impairments and their sensory compensation. It further defines social rehabilitation and describes specific social rehabilitation courses. Trained instructors lead these courses and are in intensive contact with their clients. As such, a related subchapter describes the relations between instructors and clients. Also looked at is communication with people with visual impairments, which is highly specific in many cases. The practical section utilises a qualitative survey based on semi-structured interviews. The research survey comprises two parts, and I focus on the opinions of those who have completed the course in the first part, having spoken to 6 such people, while the second part of the investigation was undertaken amongst the course instructors (teachers). The interviews were undertaken at two organisations providing services to visually impaired people. The research results suggest that completing social rehabilitation courses has helped people increase their independence and thus improve their quality of life. The courses met the expectations of clients. The opinions of clients and instructors concurred to a large extent, with everyone seeing the courses as of great benefit. The deciding factors for beginning the courses were two fundamental needs the need for independent movement and the need to acquire new information, thus to learn something new. The research results can serve anyone who wishes to find out more about the life of people with visual impairments. They will also find out about special courses with which people with visual impairments can look after themselves and their family relatively independently.

175f. / Submitted by Oliveira Santos Dilzaná (dilznana@yahoo.com.br) on 2013-06-04T12:17:35Z No. of bitstreams: 1 Dissertação Final de Marcelo Renato Siquara Silva.pdf: 3738053 bytes, checksum: 644a2a62943f929cf9e48101fc0017c4 (MD5) / Approved for entry into archive by Ana Portela(anapoli@ufba.br) on 2013-06-04T18:22:50Z (GMT) No. of bitstreams: 1 Dissertação Final de Marcelo Renato Siquara Silva.pdf: 3738053 bytes, checksum: 644a2a62943f929cf9e48101fc0017c4 (MD5) / Made available in DSpace on 2013-06-04T18:22:50Z (GMT). No. of bitstreams: 1 Dissertação Final de Marcelo Renato Siquara Silva.pdf: 3738053 bytes, checksum: 644a2a62943f929cf9e48101fc0017c4 (MD5) Previous issue date: 2012 / Esta pesquisa pretende analisar as diversas facetas vinculadas ao processo de independência brasileiro na Bahia (1821-1823). As questões que envolvem a política, a cultura, a sociedade e a economia baiana são objeto de inúmeras discussões. Contudo, chamamos a atenção para o seguinte fato: o nosso foco principal de discussão encontrase centrado nas diversas alterações provocadas pela guerra civil junto ao cotidiano da Cidade do Salvador. Em função disto, os confrontos envolvendo os portugueses da Europa e da América, a incidência do recrutamento compulsório, da expropriação da propriedade privada, as carências alimentares e laborais, os encarceramentos arbitrários, as ações praticadas pelos inimigos internos, enfim, os efeitos da arte destruidora da guerra em Salvador ganharam maior peso e cores mais vivas ao longo desta discussão. This research aims to analyze the various facets related to the independence process in Brazilian Bahia (1821-1823). The issues that involve politics, culture, society and economy of Bahia are the subject of numerous discussions. However, we draw attention to the following fact: our main focus ofdiscussion is centered on the various changes brought about by the civil war with the everyday life of the City of Salvador. Because of this, clashes involving the Portuguese in Europe and America, the incidence of compulsory recruitment, expropriation of private property, food shortages and labor, thearbitrary imprisonment, the actions taken by the internal enemies, finally, the effects of destructive art of war in Salvador gained more weight and more vivid colors throughout this discussion. / Salvador

Made available in DSpace on 2010-04-20T20:58:07Z (GMT). No. of bitstreams: 3 AlexanderNogueiraXavier2006.pdf.jpg: 16199 bytes, checksum: 7e5c53aa50f1bc2915a851fc1d76536c (MD5) AlexanderNogueiraXavier2006.pdf.txt: 208298 bytes, checksum: 885cc52af9e166f74b00a5e3080f363f (MD5) AlexanderNogueiraXavier2006.pdf: 610563 bytes, checksum: a887aab5347b3ba40413ae91db1df52c (MD5) Previous issue date: 2006-01-20T00:00:00Z / A coordenação entre política monetária e política fiscal é negligenciada por boa parte da literatura econômica. Entretanto, as imbricadas relações entre elas podem trazer elementos novos à análise. Em particular, a necessidade de equalização das contas públicas impõe importantes restrições sobre a condução da política monetária. Nesses termos, o problema da evasão fiscal, conquanto associado tipicamente à esfera fiscal, traz efeitos não desprezíveis à esfera monetária, limitando a ação estabilizadora dos bancos centrais. A presente dissertação tem por objetivo analisar o efeito da evasão fiscal na condução da política monetária sob diferentes regimes monetários, num contexto em que o banco central e a autoridade fiscal interagem estrategicamente, cooperativamente ou não. Dentre os resultados obtidos, mostra-se que a inflação é afetada pela proporção de impostos evadidos, mas que esse efeito é limitado pelo grau de independência do banco central. / The coordination between fiscal and monetary policy has been neglected by an important part of the economic literature. However, the complex relationships among these two fields might shed new lights on economic policy analysis. Specifically, the need for public account equalization imposes important constraints on monetary policy management. Against that background, the problem of fiscal evasion, while typically linked to the fiscal sphere, causes non-negligible effects on the monetary sphere, thus limiting central bank’s power on stabilization policy. This thesis has the objective of analyzing the consequence of fiscal evasion on monetary policy management under different monetary regimes, in a context where the central bank and the fiscal authority may interact strategically or not. Results show that inflation is affected by the proportion of tax evaded, but this effect is constrained by the degree of central bank independence.

-Les dynamiques du taux de change en présence de frictions sur les marchés financiers.Cette analyse est une extension du modéle du surajustement « Overshooting » de Dornbusch. Il s'éloigne du modéle de base en faisant l'hypothèse que les marchés financiers ne s'ajustent pas instantanément, « generalised interest parity condition ». Le modele de taux de change sous cette hypothèse, reproduit le surajustement retarde du taux de change nominal. Notre modele arrive aussi a capturer la variation en forme de bosse du taux de change reel et suite a un choc monetaire.-Électorale Cycle de taux de change en CoréeCe papier analyse empiriquement les variations du taux de change reel en Coree du Sud, a l'approche des elections et un peu apres de celles-ci. Nous remarquons que le taux de change baisse juste avant les election mais nous n'avons pu deceler de tendance nette apres. Ce resultat est a l'oppose de celui trouve lors de l'étude des cycles électorales en Amérique latine. Nous expliquons cette divergence par des différences dans la structure économique entre la Corée du Sud et les pays d'Amerique latine-Le régime de change, l'ouverture des marchés de la capitale et de la politique monétaire; Le trilemme en CoréeCet article teste la proposition trilemme en effectuant une étude empirique de Corée. La Corée possède périodes distinctes de toutes les combinaisons de régime de taux de change et l'ouverture du marché des capitaux dans le trilemme: rattaché au régime de taux de change sous le contrôle des capitaux, rattaché au régime de taux de change sous libre circulation des capitaux et des taux de change flottant régime en vertu libre circulation des capitaux. Nous vérifions si l'autonomie monétaire existe dans chacune des trois combinaisons différentes. Nous constatons que l'autonomie monétaire existé au cours des périodes où les contrôles de capitaux et les périodes de régime de taux de change flottant. Pour les périodes avec le régime de parité fixe et libre circulation des capitaux, l'autonomie monétaire a été limitée. En outre, nous identifions que, juste avant la crise financière, le gouvernement a poursuivi la politique monétaire autonome sous le régime de taux de change arrimé et libre circulation des capitaux, défiant ainsi le trilemme. / -Exchange Rate Dynamics under Financial Market FrictionsThis paper extends Dornbusch's overshooting model by proposing “generalized interest parity condition”, which assumes sluggish adjustment on the asset market. The exchange rate model under the generalized interest parity condition is able to reproduce the delayed overshooting of nominal exchange rates and the hump-shaped response to monetary shocks of both nominal and real exchange rates.-Electoral Cycle of Exchange Rate in KoreaThis paper empirically investigates the real exchange rate behavior around elections in Korea. We find that the real exchange rate depreciates more before the elections but there is no clear pattern found after the elections. Interestingly, this result is the opposite of the electoral cycle found in Latin American countries. To explain this results we should consider the difference between economic backgrounds of Korea and Latin American countries.-Exchange Rate Regime, Capital Market Openness and Monetary Policy; The Trilemma in KoreaThis paper tests the trilemma proposition by performing an empirical study of Korea. Korea has distinct periods of all combinations of exchange rate regime and capital market openness in trilemma: pegged exchange rate regime under capital controls, pegged exchange rate regime under free capital mobility, and floating exchange rate regime under free capital mobility. We check whether monetary autonomy exists in each of the three different combinations. We find that monetary autonomy existed over the periods with capital controls and the periods with floating exchange rate regime. For the periods with the pegged exchange rate regime and free capital mobility, monetary autonomy was limited. In addition, we identify that just before the financial crisis the government pursued autonomic monetary policy under pegged exchange rate regime and free capital mobility, thereby defying the trilemma.

Focusing on the legacies of the Algerian War of Independence (1954-62), this thesis challenges the perception that this was the ‘war without a name’ by exploring the ways in which memories have been preserved, mobilised, and transmitted by those who experienced the conflict, but who have generally operated under the radar of public consciousness. In particular, it examines the pieds-noirs, the former European settlers of Algeria, and the harkis, Algerians who fought for the French as auxiliaries during the war. Finding their lives in Algeria untenable upon independence, both populations migrated en masse to France where they have organised collectively as diaspora communities to challenge the hegemony of official narratives in order to legitimate their own interpretations of this contentious past. The purpose of such an investigation is to re-evaluate the conventional historical periodisation of a ‘forgotten’ war that made a dramatic return to public attention during the 1990s by revealing a continual presence of memory and commemorative activity within these communities. Through consultation of a wide range of sources, including extensive use of previously neglected audiovisual material, the historical recollections of these two communities are reconstructed in detail and examined from a comparative perspective. This thesis also seeks to analyse and historicize the present guerres de mémoire phenomenon whereby as the public profile of the war has risen in recent years, the different historical interpretations held by groups such as the pieds-noirs and harkis have increasingly come into open conflict, particularly over the issue of commemoration with each seeking to see their version of the past enshrined in official rituals and monuments. Finally, the thesis offers new historical context intended to contribute to enhancing understanding of the ongoing process by which France continues to ‘face up’ to its colonial past and deal with the complex contemporary legacies of this era.