Santrauka Bandant atsakyti į klausimą ar naujoji JT Žmogaus teisių taryba – veiksmingesnės žmogaus teisių apsaugos garantas ar viso labo iliuzija, šiame darbe yra aptariami Tarybos pirmtakės – Komisijos – istorija, raida, pasiekimai, trūkumai bei privalumai. Taip pat yra pateikiamas šios JT žmogaus teisių institucijos reformos įvertinimas. Darbe – aptariama pakitusi Tarybos vieta bei statusas JT sistemoje (nuo šiol Taryba yra pagalbinė Generalinės Asamblėjos institucija). Taip pat yra analizuojama Tarybos sudėtis, aptariant pakitusį narių skaičių bei geografinį jų pasiskirstimą. Detaliai analizuojama nauja rinkimų į Tarybą tvarka, kuri turėtų padidinti Tarybos atskaitingumą bei pakelti pasitikėjimą ja. Darbe taip pat nagrinėjami reikalavimai šalims, siekiančioms patekti į Tarybą, o taip pat papildomi bendradarbiavimo reikalavimai šalims, išrinktoms į Tarybą. Aptariamas padidintas Tarybos sesijų skaičius bei jų bendra trukmė, kas turėtų suteikti Tarybai galimybę greičiau, rimčiau bei nuosekliau reaguoti į žmogaus teisių problemas, staiga kylančias krizes, o taip pat užsiimti žmogaus teisių pažeidimų prevencija. Darbe – analizuojami Tarybos veiklos mechanizmo elementai – specialiosios procedūros, skundų procedūra, Patariamasis komitetas, bei naujoji Visuotinės periodinės peržiūros procedūra. Taip pat yra aptariamas kitas aspektas, nuo kurio didele dalimi priklauso Tarybos veiksmingumas – NVO vaidmuo Tarybos veikloje, kuris išliko beveik toks pats koks jis buvo Komisijos... [toliau žr. visą tekstą] / Summary In an attempt to answer the question whether the new UN Human Rights Council is a guarantee of a more effective protection of human rights or merely an illusion, the paper discusses history, development, achievements, shortcomings and merits of the Council's predecessor -- the Commission. The paper also presents an assessment of this UN human rights institution's reform. The paper discusses the altered place and status of the Council within the UN system (from now on the Council is a subsidiary institution of the General Assembly). The paper also analyzes the Council's composition, discussing the changed number of members and their geographical distribution. The paper also provides detailed analysis of the new rules for electing Council members, which should make the Council more representative and should increase trust in the Council. The paper also examines requirements set for the countries vying for a seat on the Council as well as additional requirements for the countries elected to the Council. The paper discusses the increased number of sessions and their overall duration, something that should help the Council to react to sudden human rights crises and to deal with human rights problems in a faster, more serious and more consistent manner as well as help the Council to be proactive when it comes to human rights violations. The paper analyzes the elements of the Council's work mechanism -- special procedures, complaint procedure, the Advisory Committee and the... [to full text]

Mémoire numérisé par la Division de la gestion de documents et des archives de l'Université de Montréal

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Submitted by Laura Campedelli (romanocampedelli@gmail.com) on 2016-04-06T18:08:55Z No. of bitstreams: 1 Dissertação_Laura_Versão Final.pdf: 1334518 bytes, checksum: f105451c8201fe1b10751d9c0d499ceb (MD5) / Approved for entry into archive by Letícia Monteiro de Souza (leticia.dsouza@fgv.br) on 2016-04-06T18:19:15Z (GMT) No. of bitstreams: 1 Dissertação_Laura_Versão Final.pdf: 1334518 bytes, checksum: f105451c8201fe1b10751d9c0d499ceb (MD5) / Made available in DSpace on 2016-04-06T21:01:14Z (GMT). No. of bitstreams: 1 Dissertação_Laura_Versão Final.pdf: 1334518 bytes, checksum: f105451c8201fe1b10751d9c0d499ceb (MD5) Previous issue date: 2016-03-09 / This paper aims to propose a new approach to the tax aspects involved in the implementation of international accounting standards (IFRS) in Brazil, based on the theoretical framework of law and development. After presenting the international accounting harmonization movement and the contextualization of the historical and legislative evolution in the implementation of IFRS in Brazil, is held a literature review from the national legal and tax doctrine, about the impacts that arise from the use of new accounting standards for tax matters, identifying four kinds of problems: (i) qualification problems, related to the use of the "substance over form" principle; (ii) problems related to temporal conflicts at the recognition moment of accounting and tax results; (iii) problems related to the emergence of legal gaps and; (iv) problems related to the subjectivism of the new accounting standards. Following is argued that this strictly 'legal and tax' approach on the subject, named in this paper as a "legal and tax perspective', has led to the idea that the IFRS would be the bearers of complexities and insecurities that permeates the brazilian taxation, which may represent a narrow analysis paradigm for the issue. From the legal and institutional perspective, typical of the law and development approach, the paper presents a new analysis paradigm for the theme, classifying the IFRS implementation movement in Brazil as a process of institutional reform and developing the hypothesis that the problems presented by the legal and tax doctrine are only symptoms of the existence of a path dependence in tax matters in Brazil, concept of law and development literature which means "dependency of the previous institutional trajectory'. The adoption of this distinct analysis referential has the scope to increase the debate, making room to reframe the problems presented by tax doctrine and consider the legal and institutional re-accommodations that may be necessary in the national tax system in favor of a greater demand for development: align brazilian accounting practices to international practices, using the tax system as an element that enables this change, not as a barrier designed to prevent it. / O presente trabalho tem o objetivo de propor uma nova abordagem para os aspectos tributários envolvidos na implementação das normas internacionais de contabilidade (IFRS) no Brasil, o que se faz a partir do referencial teórico do direito e desenvolvimento. Após a apresentação do movimento de harmonização contábil internacional e a contextualização da evolução histórica e legislativa da implementação das IFRS no Brasil, realiza-se um levantamento bibliográfico, a partir da doutrina jurídico-tributária nacional, sobre os impactos decorrentes da utilização das novas normas contábeis em matéria tributária, identificando-se quatro ordens de problemas: (i) problemas de qualificação, relacionados à utilização do princípio da primazia da essência sobre a forma; (ii) problemas relacionados a conflitos temporais no momento de reconhecimento dos resultados contábeis e tributários; (iii) problemas relacionados ao surgimento de lacunas jurídicas e; (iv) problemas relacionados ao subjetivismo das novas normas contábeis. Em seguida, argumenta-se que essa abordagem estritamente jurídico-tributária sobre o tema, denominada no trabalho de perspectiva jurídico-tributária, tem conduzido à ideia de que as IFRS seriam as portadoras das complexidades e inseguranças que permeiam a tributação no Brasil, o que pode representar um paradigma de análise estreito sobre a questão. A partir da perspectiva jurídico-institucional, própria do direito e desenvolvimento, o trabalho apresenta um novo referencial de análise para o tema, classificando o movimento de implementação das IFRS no Brasil como um processo de reforma institucional e desenvolvendo a hipótese de que os problemas apresentados pela doutrina jurídico-tributária são apenas sintomas da existência de uma path dependence em matéria tributária no Brasil, conceito da literatura de direito e desenvolvimento que significa 'dependência da trajetória institucional pregressa'. A adoção desse referencial de análise distinto tem o escopo de incrementar o debate, abrindo margens para se ressignificar os problemas apresentados pela doutrina tributária e considerar as reacomodações jurídico-institucionais que se façam necessárias no direito tributário nacional em prol de uma demanda maior por desenvolvimento, qual seja: alinhar as práticas contábeis brasileiras às internacionais, usando o ordenamento tributário como um elemento que viabilize essa mudança, e não como uma barreira destinada a evitá-la.

本文要旨在回答中國大陸的能源戰略是如何形成，並探討此一戰略如何影響中國大陸的石油安全。本文主從歷史制度主義的觀點主張中國能源體制是決定中國的石油戰略最重要的因素。解釋中國的能源部門在經濟改革與國際化的內、外部環境下，產生制度變遷，進而形成不同時期的石油戰略。在回答中國大陸日益龐大的石油需求與進口石油依賴，使得政府制訂出提升能源使用效率、節約能源、能源多元化與確保海外石油供應 但由於中國為保護國有石油企業的壟斷角色，對於「迎進來」的市場進入條件設下許多條件限制，對外又採取積極的石油外交，使得國際社會對中國產生重商主義與保護主義的疑慮。 中國的能源部門自1980年以來已經歷幾個階段的改革，第一階段是從1982年至1987年，強調要計畫經濟為主、市場力量為輔的能源制度改革；第二階段是從1988至1992年，重點在於國有企業的改革，鼓勵國有企業集團化；第三階段是從1993至1997年，重點在政企分離，並把配置資源的基礎性職能轉移給市場；第四階段是從1998至2002年，重點在加強國有資產的監管與國有企業經營，並初步建立宏觀能源調控體系；第五階段則是自2003年以降，主要的改革目標在建立跨部門的能源協調機制與對外的競爭力。 本文但由於「漸進主義」式的制度變遷使得能源部門體制改革仍存在許多問題，諸如能源部門分散、能源監管部門眾多、國家安全思維與既得利益等，使得政府部門考量其能源安全時，政府干預仍多於市場思維，即便自改革開放以來國家能力已不斷衰退。但在能源辦與發改委能源局的人力有限以及能源部門缺乏效率的情形下，擁有龐大資源的三大國有石油企業（中石油、中石化、中海油）無疑「挾持」政府的決策，例如理論上中央政府可完全控制與審核國有企業的海外投資，但實際國有企業通常是在海外投案案定局後才通知發改委與國務院。中國的能源決策中的缺乏效率常來自於既得利益者的把持，而不願在整體的政治與經濟政策上肩負起更多的政策責任，例如中央政府與國企對於戰備儲油到底由誰出資的內部爭論。 未來中國的能源戰略會持續採取「迎進來、走出去」的方向；近年來政府試圖改革其能源決策程序，透過建立跨部會的決策協調機制試圖重奪能源決策的主導性，因此於2005年5月正式成立「能源領導小組」，並積極透入政府能源白皮書與能源相關法案的草擬，政府的舉動等於是將能源政策的制訂再度「中央化」。未來中國能源戰略的最大挑戰仍來自於能源體制能否深化改革，並且制訂出對外、對內策略一致的能源戰略，以因應中國未來的石油需求以及消減國際社會的疑慮。 / The new facet of global oil politics and China’s surging oil demand have forced the Chinese government and state-owned enterprises to secure foreign oil supplies and to implement energy efficiency. However, systemic level or state-centered theories have provided limited theoretic orientation to explain China’s state behaviors and foreign behavior. It is essential to explore China’s energy institution and energy strategy behind its quest for oil security. That is, China’s foreign strategy should be put into broader context of China’s institutional evolution and domestic/foreign energy policy-making process. This research applies historical institutionalism to look at history evolution of China’s energy institution and energy strategy (especially oil strategy). Chinese energy institution has experienced four main stages of institutional evolution since 1980s. The main themes of four stages have emphasized different administrative, institutional, and energy goals. Meanwhile, institutional critical junctures and feedbacks (formation and reproduction) also have existed in every stage. The first phrase (1980-1992) emphasized how to integrate market forces into China’s bureaucratic institution with socialist characteristics and the market oriented reforms faced several institutional challenges due to necessity of central planning; the second phrase (1993-1997) was characterized by slight and limited institutional restructuring within the energy sector because market force did not gain political support from the leadership. The Chinese government established both the State Energy Commission (SEC) (1980-82) and the Ministry of Energy (MOE) (1988-93) in the wake of acute energy shortages to re-centralize authority over the energy sector. However, neither institution could effectively coordinate and implement energy policy, partly because they could not overcome the vested interests in sectional industries. The third phrase (1998-2002) was characterized by radical institutional reforms on conglomerating SOEs and delimiting administrative power. The National Development and Reform Commission (NDRC) along with the Energy Bureau within it have taken over full governmental regulatory and public sector responsibility from SOEs. However, NDRC functions not as powerful as SOEs do. Therefore, the fourth phrase (2003 until now) then put attention on the establishment of a super-ministerial interagency, revivification of administrative power, and emphasis of foreign competitiveness. The establishment of State Energy Leading Group (SELG) aims at regaining strong central authority and to correcting turbulent oil strategies made on a base of institutional constraints. Above all, China’s institutional evolution is characteristic of state-regulated marketization, limited property right reforms, strategic preference, and departmentalism in China’s energy sector since 1980s. The institutional evolution has constrained China’s energy institution from planning a long-term national energy strategy. China’s energy sector continuously confirms institutional formation by the support of highest leadership and mainstream ideology, and confirms institutional reproduction between the directive and liberal forces, between the government and market forces. Meanwhile, international responses to China’s hunting behaviors are to play either a conductive role in impelling China’s institutional reforms and in adjusting its foreign behaviors. To prevent serious energy competition and to enhance international cooperation, China has shown its willingness to communicate with other nations on oil issues. However, China also needs to show its determination to implement domestic demand-side measures and a market approach instead of implementing protectionist “welcome-in” and aggressive “going out” policies. Ongoing institutional reforms still determines whether the China’s energy institution will ensure the country’s energy security. In the short term, the establishment of the central authority in the energy sector will improve departmental coordination and policy persistance. However, in the long term, China’s ongoing institional reforms need to integrate more market forces, proceed property right reforms, and reshape relationship between the government and market. Without deeper institutional reforms, energy bureaucrats and SOEs would be dragged into institutional process of formation and reproduction but gain limited results in meeting China’s oil security.

No abstract available / Political Sciences / M. A. (International Politics)

La société internationale promeut l’État de droit notamment depuis le début des années 1990, en particulier en Haïti. En quête d’une démocratie introuvable et ravagé par des crises politiques et humanitaires, cet État fait constater les difficultés de l’action internationale. Interdisciplinaire, la thèse, centrée sur l’accès à la justice, examine comment et dans quelles mesures les normes utilisées pour la promotion de l’État de droit peuvent constituer une obligation juridique de l’État et un moyen de changement. Invoquant le droit international protégeant la personne, États, organisations internationales et acteurs non étatiques brandissent l’État de droit dans des circonstances variées, concourant à son élasticité au coeur d’une institutionnalisation évolutive aux niveaux national et international. Le cas haïtien montre que le droit international contribue à une structuration et une consolidation de l’État de droit par la recherche d’un meilleur encadrement de l’État dont les compétences sont limitées par un droit interne conforme au droit international et des institutions solides, protégeant les droits et libertés dont le respect est surveillé par divers mécanismes et institutions. Néanmoins, articulation entre droit interne et droit international, État de droit et immunités, souveraineté, relations entre État et membres permanents du Conseil de sécurité de l’ONU, faiblesses structurelles entravant une culture favorable à la primauté du droit, ce sont autant de limites à l’accès effectif à la justice. Il apparaît donc nécessaire de réorienter les actions menées par des réformes transversales pour de meilleures pratiques au sein de l’État valorisant la personne. / Since the beginning of the 90’s, international community bosltered the Rule of Law, particularly in Haiti. Looking in vain to establish a democracy and devastated by humanitarian and political crises, this State emphasizes the difficulties of acting at the international level. This interdisciplinary thesis focuses on access to justice as a guarantee of rights and freedoms. It examines how and to what extent the norms used to promote the Rule of Law can be considered as States’ legal duties and as a mean of change. Appealing to international human rights law, States, international organizations and non-state actors use different legal sources of the Rule of Law in various circumstances and contribute to its elasticity in the context of progressive institutionalization at the national and international levels. The Haitian example shows that by being internationalized, the Rule of Law becomes structured and consolidated through improved State guidance, the exercise of its competences being part of a national law that respects international law, and because of strong institutions protecting rights and freedoms of which the respect is monitored by various mechanisms and institutions. Nonetheless, the relationships between national and international law, the Rule of Law and immunities, sovereignty, relations between State and permanent members of the United Nations Security Council, as well as structural weaknesses impeding the development of a culture favorable to the Rule of Law restrain individuals’ effective access to justice. Therefore, it seems necessary to reorient actions through transversal reforms that should result in better practices of valuing human beings.

Mental health treatment in state prisons is revealed to be highly variable, under-funded, and systematically inadequate. Existing literature exposes this injustice but fails to provide a comprehensive proposal for reform. This paper attempts to fill that gap, outlining a cost-effective, evidence-based treatment proposal, directly addressing the deficits in care revealed through analysis of our current system. In addition, this paper provides historical overviews of the prison system and mental health treatment, utilizing theoretical perspectives to contextualize this proposal in the present state of affairs. Lastly, the evidence is provided to emphasize the potential economic and social benefits of improving mental health treatment in state prisons. Significant findings suggest a clear financial, legal, and moral incentive for states to address this issue, while the proposal provides a viable method of doing so.

This study evaluated the effectiveness of the South African Truth and Reconciliation Commission (SATRC), using the theoretical and conceptual framework of the five pillars of transitional justice. Chitsike (2012) identified the five Pillars of Transitional Justice that the study uses. For that reason, Truth-Seeking and Truth-Telling, Trials and Tribunals, Reparations, Institutional Reform and Memorialisation are the Five Pillars of Transitional Justice that this study elected to use as the conceptual and theoretical framework. The Five Pillars of Transitional Justice that were delineated by Boraine (2005) are referred to for analytical purposes in the study. Methodologically, the study assumes a qualitative posture. Literature study through content analysis that uses description and exploration is deployed to make interpretation of the used literature. This study notes that each one of the pillars of transitional justice has its recommendations and limitations, and the pillars are much more enriched and enriching when applied in complementarity to each other rather than in isolation. The SATRC process also had its achievements and limitations, and its popularity was based on political impressions rather than concrete transitional justice achievements on the ground, in the view of the present study. Furthermore, it appears to the present study that more time is needed for much more reliable evaluations of the effectiveness of the Truth and Reconciliation Commission (TRC) to be made, some of its successes and limitations will take many years and or even decades to manifest because at the end of the day, TRCs are historical process and not events. / Political Sciences / M.A. (Politics)

No abstract available / Political Sciences / M. A. (International Politics)