Si le concept de dignité de la personne humaine occupe une position privilégiée au frontispice de la Charte des droits fondamentaux de l’Union Européenne, il est longtemps resté absent de l’ordre juridique communautaire. Les premières Communautés, organisations d’intégration économique ne se réfèrent pas au concept malgré leur vocation humaine, portée par les objectifs de paix et de progrès social. C’est sous l’impulsion du juge et du législateur de l’Union, que le concept est reconnu puis consacré, d’abord par le droit dérivé puis par le droit primaire. L’analyse des sources du concept et de son processus d’intégration permet de déterminer avec rigueur et justesse les fonctionnalités de la dignité de la personne au sein de l’Union. Le droit est en effet dynamique et les institutions de l’Union recourent au concept de dignité selon une finalité orientée. Polyfonctionnelle, la dignité de la personne humaine joue, à l’image de ses sources, un rôle fondateur déterminant sur le continent européen. Objectivement, elle constitue le fondement du paradigme européen et détermine la substance et les frontières de son ordre juridique. Subjectivement, le concept revêt une fonction protectrice de la personne humaine et de ses droits fondamentaux. Son inscription au sein des traités marque espérons-le, un tournant humaniste de l’organisation européenne. / Human dignity is a key element in the Charter of Fundamental Rights of the European Union. Yet, EU law has long failed to incorporate the concept of human dignity. Europeans founded the European Community to promote peace and social progress. The European Community focused on economic integration first as a mean to reach this goal, however. The Union’s judge and legislator later helped turn attention to human dignity: secondary legislation then primary law integrated the concept. We analyze how human dignity developed as a concept. We also analyze its integration into law. Doing so allows assessing carefully what role human dignity plays in the EU. Law is dynamic. EU institutions use the concept of human dignity to reach specific goals. Human dignity serves several functions. Like its sources, dignity plays a seminal role in Europe. Objectively, dignity is the basis of the European paradigm. Dignity defines the content and limits of the legal order. Subjectively, dignity protects human beings and their fundamental rights. Including human dignity into European treaties hopefully signals a humanistic shift in how Europe works. / Auch wenn das Menschenwürdekonzept eine besondere Position in der Charta der Grundrechte der Europäischen Union innehat, war dieses Konzept lange Zeit abwesend in der EU-Rechtsordnung. Die ersten EU-Mitgliedsländer hatten den Frieden und den sozialen Fortschritt als Ziel, Organisationen, die die wirtschaftliche Integration zur Aufgabe hatten, bezogen sich nicht auf das Menschenwürdekonzept trotz ihrer menschlichen Neigung. Auf Veranlassung des Richters und Gesetzgebers der Union wurde das Konzept zunächst anerkannt und setzte sich dann durch, zunächst im Sekundärrecht, dann im primären Gemeinschaftsrecht. Eine Analyse der Quellen des Würdekonzepts und des Integrationsprozesses erlauben es, mit Strenge und Schärfe die Aufgaben der Würde im EU-Recht zu bestimmen. In der Tat ist das Recht dynamisch und die Einrichtungen der EU beziehen sich auf das Würdekonzept nach einer orientierten Zielgerichtetheit. Multifunktional spielt das Menschenwürdekonzept, folgt man seinen Quellen, eine Gründungsrolle, die auf Europa festgelegt ist. Objektiv stellt sie Grundlage des europäischen Paradigma dar und legt die Substanz und die Grenzen der juristischen Ordnung fest. Subjektiv betrachtet beinhaltet das Konzept eine Schutzfunktion des Menschen und seiner Grundrechte. Die Eintragung des Menschenwürdekonzepts innerhalb des EU-Vertrags markiert, so lässt sich hoffen, einen humanistischen Wendepunkt der Europäischen Union.

Les crises financières internationales ne se présentent pas comme des événements rares et isolés dans le temps. Des dénominateurs communs classiques à toute crise financière se retrouvent dans chaque cas historique : la détérioration des indicateurs macroéconomiques, la psychologie et les paniques des investisseurs, la spéculation. La problématique des dettes souveraines ne relevait jusqu’à présent principalement que des pays en développement, alors que les récentes perturbations financières ont démontré que les pays développés pouvaient également être gravement affectés. L’objectif de ce travail est d’analyser les évolutions du cadre juridique de la gestion des dettes souveraines pour réunir des éléments qui permettent de comprendre le choix normatif privilégié par chaque opérateur. L’actuel scénario d’endettement des États souverains entraîne nécessairement un bouleversement irréversible des règles et des structures juridiques connues qui visent à assurer le bon fonctionnement de l’économie mondiale. Face à l’actuelle incertitude normative, il est primordial d’étudier les supports du financement souverain, le traitement des crises, les propositions de réformes visant à améliorer le système et le rôle des institutions multilatérales dans la gestion de la dette souveraine. Après avoir déterminé l’existence d’un engagement international de gestion des dettes souveraines, nous plaidons pour la mise en œuvre d’un ensemble normatif d’outils conçus pour intégrer les réglementations nationales sur la base de modèles préexistants. / Historically, international financial crises do not occur in isolation but rather go hand in hand with the deterioration of macroeconomic indicators, investor panic and speculation. Until recently, the sovereign debt issue has principally concerned developing countries. However, the recent financial turmoil has revealed that developed countries can similarly be severely affected. Since the beginning of the 20th century, experts in international law have periodically discussed the possible remedies to the endemic situation of sovereign indebtedness. In 2001, the International Monetary Fund launched a proposal for a Sovereign Debt Restructuring Mechanism known as the ‘Krueger Plan’; this was quickly abandoned in 2003. Due to the present economic and political cul-de-sac, the legal framework of sovereign debt management strongly preoccupies the international community. The current sovereign debt scenario necessarily involves an irreversible disruption of the legal rules and structures that currently support a proper functioning global economy. This doctoral thesis analyses the evolution of the legal framework and the normative choices favoured by each actor. Identifying which particular legal issues are essential to evaluate such complexity allows us to deepen the theoretical and practical suggestions designed to facilitate the resolution of sovereign debt crises. After establishing the leading international requirements for sovereign debt management, this thesis advocates the implementation of a normative set of tools designed to integrate domestic regulations on the basis of previous models. / Internationale Finanzkrisen erweisen sich als nicht seltene und zeitlich unbegrenzte Ereignisse. Jeder Finanzkrise in der Historie haften die gleichen klassischen Charakteristiken an: die Beschädigung makroökonomischer Indikatoren, der Psychologie sowie die Panik der Investoren, Spekulationen. Darüber hinaus beschränken sich die aktuellen Finanzstörungen nicht mehr nur auf Entwicklungsländer. Das Ziel dieser Arbeit besteht darin, die Entwicklung des Rechtsrahmens der Verwaltung souveräner Schulden zu analysieren, um Elemente zusammenzutragen, die es erlauben die bevorzugten normativen Entscheidungen jedes Akteures zu verstehen, zu bewerten und im Anschluss entsprechend Handlungsanweisungen zu geben. Das gegenwärtige Szenario der Verschuldung souveräner Staaten führt unweigerlich zu einer unumkehrbaren Umwälzung der bekannten Rechtsverordnungen und -strukturen, die auf die Gewährleistung eines reibungslosen Funktionierens der Weltwirtschaft abzielen. Angesichts der gegenwärtigen normativen Unsicherheit, ist es von größter Bedeutung die Auseinandersetzung mit finanziellen Krisen, die entsprechenden Reformvorschläge, die Suche nach Systemverbesserungen hinsichtlich einer Marktregulierung und die Rolle der multilateralen Institutionen bezüglich der Verwaltung souveräner Schulden genauer zu untersuchen. Nach der Feststellung des Vorliegens einer internationalen Verpflichtung zum Staatsschuldenmanagement wird die Einführung einer Reihe normativer Werkzeuge befürwortet, um nationale Vorschriften auf Grundlage bereits bestehender Modelle zu integrieren.

L’évaluation de la coopération administrative internationale (CAI) objet de notre recherche, a été retenue par le groupe du Comité Interministériel de la Coopération Internationale et du Développement (CICID), lors de la réunion de son Comité des évaluations, qui s’est tenue à Paris le 21 juin 2005. Assurée par la Direction Générale de la Coopération Internationale pour le Développement (DGCID), elle s’inscrit dans le cadre de l'évaluation-pays, ou évaluation stratégique, ayant porté sur les activités de la coopération bilatérale entre le Maroc et la France pour la période (1995-2005).La problématique de recherche se justifie par le constat suivant : Après deux décennies d’évaluation des politiques publiques internationales, , force est de constater que, le bilan actuel des évaluations politiques de coopération internationale apparaît très contrasté. Au moins trois raisons conduisent à établir ce bilan: En premier lieu, l’évaluation demeure encore largement une simple expertise spécialisée. La deuxième raison , l’expertise technique est le qualificatif qui donne droit à mener des évaluations.. Enfin, la troisième raison résulte de l’environnement dans lequel se pratique l’évaluation. La culture d’évaluation ou son institutionnalisation demeure particulièrement pauvre ou n’existe pas encore au Maroc. L'évaluation-pays se démarquera par : L’institution d’un Comité Mixte maroco-français de Pilotage de l’Evaluation (CMPE) ; le souci de renforcer les capacités en évaluation de politiques publiques en faveur des membres du CMPE ; l’ouverture vers la société civile, les collectivités territoriales et autres partenaires du développement local ; le respect des principes et méthodologie de l’évaluation reconnus, et la prise en compte de ceux mis en œuvre par la Commission européenne et l’inscription dans le prolongement des responsabilités du Conseil d’Orientation et de Pilotage du Partenariat (COPP) chargé de suivre les orientations des Rencontres de Haut Niveau (RHN).La question de recherche qui se pose à nous est de voir comment cette évaluation pourrait-elle se faire, indépendamment des positions et des expériences des parties en présence si elle pouvait suggérer voire induire une position de compromis ?Nous avons adopté une démarche de recherche éthnométhodologique fondée sur le Modèle du sociologue Américain Harold Garfinkel (1917-2011), à partir d’une observation de l’intérieur même de l’activité d’évaluation. Cette analyse localisée du politique nous a ainsi permis de travailler sur les faits localement observables, à savoir dans notre cas : la mise en pratique de l’évaluation de la coopération. Il s’est agi de savoir en d’autres termes, comment cette évaluation a été faite ?Nous avons essayé de démontrer que le travail d’évaluation, à l’instar du travail d’expertise auquel du reste il se rattache, voit en effet poser sur lui deux conceptions contraires : l’une en faisant un travail objectif, l’autre un travail de légitimation. D’où il nous apparait que c’est dans l’analyse détaillée de ce qui s’y passe que réside une meilleure compréhension du rôle qui est le sien.En guise de conclusion , l’ objectif principal de la thèse a été de mener une analyse localisée des politiques publiques internationales qui sont fondées sur des faits localement observables à savoir : la mise en pratique de l’évaluation de la coopération maroco-française en matière administrative (1995-2005.Elle se conclue en abordant successivement son bilan, son apport, l’auto-évaluation du travail de recherche réalisé afin d’obtenir les réponses aux questions de recherche et, la vérification de la pertinence ainsi que l’efficacité des moyens utilisés (Outils, démarche et méthodologie) pour répondre à la problématique, déterminer ses limites ainsi que les perspectives et les pistes possibles d’investigation. / The evaluation of the international administrative cooperation (CAI) which is the subject of our research was selected by the Interministerial Committee of the Group of International Cooperation and Development (CICID), at the meeting of the Evaluation Committee, held in Paris on 21 June 2005. Ensured by the Directorate General of International cooperation for Development (DGCID), it is part of the evaluation-country, or strategic evaluation, which focused on the activities of bilateral cooperation between Morocco and France for the period (1995-2005).The research problematic is justified by the following observation: After two decades the evaluation of international public policy appears very contrasted. At least three reasons lead to establish this contrast. First, the evaluation remains largely a simple specialized expertise. The second reason follows moreover from this situation: The technical expertise is the quality that gives the right to conduct evaluation. Reflection on evaluation methods remains particularly poor in Morocco. The third reason is the result of the environment in which the evaluation practices. The culture of evaluation or its institutionalization does not yet exist in Morocco.The international public policy evaluation will stand out by: The establishment of a Moroccan-French Joint Evaluation Steering Committee (CMPE); the concern for capacity building in evaluation public policies in favor of the members of the CMPE; the opening to civil society, local authorities and other local development partners to participate to the evaluation; the respect of the principles and methodology of the recognized evaluation and considering those implemented by the European Commission; the follow-up of the recommendations of the Orientation of the Partnership Steering Board (COPP) to monitor the orientations of the High Level Meetings (RHN).The research question that faces us is to see how this evaluation could it be? Regardless of the positions and experiences of the parties involved and if it could induce and even suggests a compromise position?We adopted an ethnomethodological research approach based on the sociologist Harold Garfinkel Model (1917-2011), from an observation of the inside of the evaluation activity. This localized analysis of the policy has enabled us to work on locally observable a fact that is in our case: the practice of assessing cooperation. It came to know in other words, how this evaluation was made?We tried to demonstrate that the evaluation process, like expertise to which it relates faces two opposing conceptions: one by doing an objective work, the other by doing legitimating work. Hence it appears that it is in the detailed analysis of what happens there lays a better understanding of the role of the evaluation process.In conclusion, the thesis main objective was to conduct a localized analysis of international public policies evaluation based on facts locally observable. It is concluded by addressing successively its diagnosis, its contribution, the self-assessment of the research work carried out to get the answers to the research questions and checking the relevance and the effectiveness of the means (tools, approach and methodology) to address the problem, identify its limitations and the prospects and possible tracks of investigation.

O presente trabalho procura analisar a relação entre a Comissão Interamericana de Direitos Humanos (CIDH), suas decisões em relação ao Brasil e como elas podem influenciar o ordenamento jurídico interno. Para isso, pretende analisar a história da Comissão e como ela acabou por possuir uma dualidade de competências, em razão dos tratados internacionais que a orientam, especialmente a Declaração Americana de Direitos e Deveres do Homem (DADH), a Carta da Organização dos Estados Americanos (OEA) e a Convenção Americana de Direitos Humanos (CADH). Embora não seja o tema central do trabalho, também será mencionada a atuação da Corte Interamericana de Direitos Humanos (CteIDH) no procedimento da Convenção. Com intuito de compreender a influência das decisões da Comissão no ordenamento brasileiro, que é o objetivo central do presente estudo, o trabalho busca estudar e analisar alguns casos práticos, tanto do período em que a Comissão atuou como órgão reconhecido da Carta da OEA, como da época em que atuou como órgão do sistema da Convenção, posteriormente à ratificação do Brasil. / The present work analyzes the relation between the Inter-American Commission on Human Rights (ICHR), its decisions regarding Brazil and how they could influence the internal legal system. In order to do so, it analyzes the history of the Commission and how it became an organ with a dual competence in the Inter- American System of Human Rights (ISHR), due to the international treaties that guide it, specially the American Declaration of the Rights and Duties of Men, the OAS Chart and the American Convention on Human Rights (ACHR). Although it is not the central issue of the research, the work also mentions the role of the Inter-American Court on Human Rights (ICtHR) in the ACHR’s procedure. In order to comprehend the influence of the Commission’s decisions in the internal legal system, which is the central objective of the present study, it will study and analyze some practical cases, from the period when the Commission were solely the OAS Chart human rights organ, as well as from the time when it was an Convention organ, after Brazil’s ratification of the Convention.

O presente trabalho procura analisar a relação entre a Comissão Interamericana de Direitos Humanos (CIDH), suas decisões em relação ao Brasil e como elas podem influenciar o ordenamento jurídico interno. Para isso, pretende analisar a história da Comissão e como ela acabou por possuir uma dualidade de competências, em razão dos tratados internacionais que a orientam, especialmente a Declaração Americana de Direitos e Deveres do Homem (DADH), a Carta da Organização dos Estados Americanos (OEA) e a Convenção Americana de Direitos Humanos (CADH). Embora não seja o tema central do trabalho, também será mencionada a atuação da Corte Interamericana de Direitos Humanos (CteIDH) no procedimento da Convenção. Com intuito de compreender a influência das decisões da Comissão no ordenamento brasileiro, que é o objetivo central do presente estudo, o trabalho busca estudar e analisar alguns casos práticos, tanto do período em que a Comissão atuou como órgão reconhecido da Carta da OEA, como da época em que atuou como órgão do sistema da Convenção, posteriormente à ratificação do Brasil. / The present work analyzes the relation between the Inter-American Commission on Human Rights (ICHR), its decisions regarding Brazil and how they could influence the internal legal system. In order to do so, it analyzes the history of the Commission and how it became an organ with a dual competence in the Inter- American System of Human Rights (ISHR), due to the international treaties that guide it, specially the American Declaration of the Rights and Duties of Men, the OAS Chart and the American Convention on Human Rights (ACHR). Although it is not the central issue of the research, the work also mentions the role of the Inter-American Court on Human Rights (ICtHR) in the ACHR’s procedure. In order to comprehend the influence of the Commission’s decisions in the internal legal system, which is the central objective of the present study, it will study and analyze some practical cases, from the period when the Commission were solely the OAS Chart human rights organ, as well as from the time when it was an Convention organ, after Brazil’s ratification of the Convention.

This article seeks to determine whether international anticorruption conventions can be considered human rights treaties. The conclusion the author arrives to in the present article involves a new approach to understand the effects of the implementation of the aforementioned conventions in Peru.To answer the question whether these conventions are human rights treaties, the author explains the aim and the purpose of these conventions, and addresses its role on democracy and its relation with Human Rights. Finally, the author wonders if it is possible to recognize a fundamental right to a non-corrupt government. / El presente artículo busca determinar si las convenciones internacionales de lucha contra la corrupción pueden ser consideradas como tratados de Derechos Humanos. La conclusión a la que llega la autora implica una nueva forma de pensar los efectos en la aplicación de dichas convenciones en nuestro país. Para llegar a una respuesta, la autora explica el objeto y finalidad de estas convenciones, y aborda su rol en la democracia y su relación con los Derechos Humanos. Finalmente, la autora se pregunta si es posible el reconocimiento del derecho a un gobierno no corrupto.

Alors que des politiques publiques d’aide aux victimes d’infractions sont apparues dans la législation de nombreux États à la fin du siècle dernier, ce phénomène s’est également instillé dans l’ordre international. Instruments de financement de ces politiques, plusieurs Fonds ont été institués aux Nations Unies en faveur de victimes de diverses violations des droits de l’homme. La Cour pénale internationale s’est elle aussi dotée d’un outil de financement – et de mise en œuvre – des réparations qu’elle ordonne. Le Fonds au profit des victimes vise à garantir l’effectivité de la justice réparatrice et constitue une initiative pionnière dans le domaine de la justice pénale internationale. L’objectif de cette thèse est d’apprécier l’efficacité de ces mécanismes en tant qu’instruments d’aide aux victimes en recherchant dans leurs règles de fonctionnement, leurs stratégies de financement, leurs modes d’action et la nature de leur personnalité juridique, les causes de leur efficience ou de leur inefficacité. À mesure que nous explorons la catégorie juridique mal connue des Fonds internationaux pour les victimes de violations des droits de l’homme et du droit international humanitaire, nous dressons un constat contrasté, qui permet d’imaginer la transposition des procédures,stratégies et interprétations appliquées par certains Fonds ou autres institutions financières nationales et internationales, là où l’aide aux victimes n’est pas adéquate. La volonté politique des États demeure toutefois un facteur souvent incontournable. Le potentiel de ces mécanismes reste sous exploité, au détriment des victimes. / While crime victim assistance policy became part of the law of many countries at the end of the last century, it has permeated the international order as well. To finance this policy, the United Nations (UN) has set up several funds for victims of varied human rights violations. The International Criminal Court (ICC) itself created a financing – and implementing – tool for administering reparations it orders : its Trust Fund for Victims (TVF), that aims at guaranteeing the effectiveness of restorative justice, is a pioneering initiative in the field of international criminal justice. The purpose of this thesis is to assess the effectiveness of these mechanisms as victim aid instruments by investigating the causes of their efficiency or ineffectiveness in their operational rules, financing strategies, modes of action and nature of their legal personality. Our exploration of the little known legal category of international funds for victims of violations of human rights and international humanitarian law is revealing a mixed picture that enables to consider transposing procedures, strategies and interpretations implemented by some funds or other national or international finance institutions, into schemes where assistance to victims is not adequate. However, the political will of states often continues to be a key driver. The potential of those mechanisms remains underused at the expense of victims.

A l’aube du XXe siècle, les juristes internationalistes français, promoteurs d’une discipline tendant à s’affirmer dans le paysage doctrinal national et international, entendent systématiser le fait colonial. Phénomène emblématique, la colonisation monopolise les relations interétatiques de l’époque et offre autant d’avantages économiques, politiques et humanitaires aux peuples civilisés et colonisés, qu’elle accroît les risques de conflits entre ces derniers. Saisissant l’opportunité de défendre les valeurs et actions de la France sur la scène internationale tout en confortant leur rôle de maîtres à penser de la colonisation, les membres de la jeune École française de droit international public théorisent alors un projet entremêlant intimement les concepts de « droit international », « colonisation » et « civilisation » : la colonisation a vocation à étendre la civilisation sur l’ensemble des territoires garantissant alors le développement du droit international dont la mission est de préserver le bien-être de l’humanité / At the dawn of the XXth century, the French Internationalist jurists, promoters of a discipline aiming at establishing itself in the international and national doctrinal landscape, intend to systematize the colonial phenomenon. Colonization is a symbolic phenomenon which monopolizes interstate relationships of the era. It offers as many economic, politic and humanitarian advantages to civilized and colonized peoples, as it increases the risks of conflicts between them. The members of the new French school of public international law have seized the opportunity to defend the values and actions of France on the international scene while reinforcing their roles of intellectual leaders of colonization. They then have set out a project which deeply mingles “international laws”, “colonization” and “civilization” concepts : colonization has authority to extend civilization on all the territories that guarantee the development of international law, whose mission is to preserve mankind well-being

O presente trabalho procura analisar a relação entre a Comissão Interamericana de Direitos Humanos (CIDH), suas decisões em relação ao Brasil e como elas podem influenciar o ordenamento jurídico interno. Para isso, pretende analisar a história da Comissão e como ela acabou por possuir uma dualidade de competências, em razão dos tratados internacionais que a orientam, especialmente a Declaração Americana de Direitos e Deveres do Homem (DADH), a Carta da Organização dos Estados Americanos (OEA) e a Convenção Americana de Direitos Humanos (CADH). Embora não seja o tema central do trabalho, também será mencionada a atuação da Corte Interamericana de Direitos Humanos (CteIDH) no procedimento da Convenção. Com intuito de compreender a influência das decisões da Comissão no ordenamento brasileiro, que é o objetivo central do presente estudo, o trabalho busca estudar e analisar alguns casos práticos, tanto do período em que a Comissão atuou como órgão reconhecido da Carta da OEA, como da época em que atuou como órgão do sistema da Convenção, posteriormente à ratificação do Brasil. / The present work analyzes the relation between the Inter-American Commission on Human Rights (ICHR), its decisions regarding Brazil and how they could influence the internal legal system. In order to do so, it analyzes the history of the Commission and how it became an organ with a dual competence in the Inter- American System of Human Rights (ISHR), due to the international treaties that guide it, specially the American Declaration of the Rights and Duties of Men, the OAS Chart and the American Convention on Human Rights (ACHR). Although it is not the central issue of the research, the work also mentions the role of the Inter-American Court on Human Rights (ICtHR) in the ACHR’s procedure. In order to comprehend the influence of the Commission’s decisions in the internal legal system, which is the central objective of the present study, it will study and analyze some practical cases, from the period when the Commission were solely the OAS Chart human rights organ, as well as from the time when it was an Convention organ, after Brazil’s ratification of the Convention.

Made available in DSpace on 2016-08-29T11:13:26Z (GMT). No. of bitstreams: 1 tese_6826_Dissertação Abner20131107-175625.pdf: 1868462 bytes, checksum: 7f6dccb8cacd698cc8ae776a912e41f0 (MD5) Previous issue date: 2013-09-06 / Buscou-se neste estudo investigar como o processo de consulta pública pode influenciar no delineamento das Normas Internacionais de Contabilidade Pública (IPSASs), emitidas pela IFAC. Neste sentido, identificou-se a participação de variados agentes mundiais, além de se verificar a relação entre as características das sugestões enviadas e sua aceitação pelo órgão responsável. Esta pesquisa teve como base teórica e conceitual a Teoria Tridimensional do Direito, desenvolvida por Miguel Reale, onde fato, valor e norma estão presentes e se relacionam de forma constante, dialética e complementar, ao longo do processo normativo e no caso em tela, a normatização contábil. Os fatos representam situações presentes no contexto de cada participante e que são, por seu turno, orientadas, dentre outros fatores, por ideologias e princípios, que são os valores. Já a norma é fruto da relação entre fatos e valores e é aqui representada pelas IPSASs. Como abordagem metodológica utilizou-se a pesquisa documental, a análise de conteúdo e análise quantitativa, por meio do teste Qui-quadrado e da interpretação dos resíduos padronizados. Da amostra composta por 123 cartas, foram identificadas 59 agentes de diversos países, sendo, destes, 76% não pertencentes ao corpo de membros da IFAC. Ainda, as instituições foram distribuídas em 7 diferentes classes, como órgãos profissionais, organismos regionais de normalização, órgãos governamentais, dentre outras. Sobre o nível de aceitação das contribuições enviadas, contou-se 926 sugestões e destas, 322 de alguma forma foram consideradas pela IFAC. Ademais, notou-se a expressiva participação da Oceania com 29,5% do total de contribuições e a participação do Accounting Standards Board (África do Sul) e dos australianos Heads of Treasuries Accounting and Reporting Advisory Committee (HoTARAC) e Australian Accounting Standards Board, sendo ambas as instituições que mais forneceram contribuições. Além disto, pela abordagem quantitativa foram achadas evidências de maior associação entre as sugestões de não membros e aceitação pela IFAC. Também foi verificada uma forte ligação entre o acatamento e as contribuições do tipo Forma. Ainda, para a totalidade da amostra, não foi comprovada a dependência entre o nível de aceitação e o fato dos itens serem ou não convergentes às normas emitidas pelo IASB. Entretanto, nos testes para cada pronunciamento foram encontradas, em alguns casos, evidências de associação para ambas as situações: aproximação e distanciamento das normas privadas, de acordo com a sub amostra analisada. / It was sought in this study to investigate how the public consultation process can influence the delimitation of the International Public Accounting Standards (IPSAS) issued by IFAC. Thus, it was possible to identify the participation of several worldwide agents, in addition to verify the link between the characteristics of suggestions submitted and its acceptance by the responsible agency. This research was based on theoretical conceptual the Tridimensional Theory of Law, developed by Miguel Reale, wherein fact, value and norm are present and are related consistently, dialectical and complementary throughout the regulatory process, in the case in question, the accounting standardization. The facts represent present situations in the context of each participant, which are, in its turn, oriented, among other factors, by ideologies and principles, which are the values. Already the norm is the result of the relation between facts and values and is represented here by the IPSAS. As a methodological approach, resorted to documental research, to the content analysis and to the quantitative analysis through the Chi-square test and the interpretation of standardized residuals. From the sample, composed by suggestions made in 123 letters, was identified 59 agents from many countries, and 76% were not owned by the IFAC members. Also, the institutions occurred in seven different grades, such as professional institutions, regional standardization bodies, government agencies. On the acceptance level of the submitted contributions, were counted 926 suggestions, of which 322 somehow, the IFAC held. Moreover, there was an expressive participation from Oceania with 29.5% of the contributions total and participation of the Accounting Standards Board (South Africa) and the Australian Heads of Treasuries Accounting and Reporting Advisory Committee (HoTARAC) and Australian Accounting Standards Board, and both institutions that most delivered contributions. Additionally, the quantitative approach, succeeded evidence of a greater association between the suggestions of non-members and acceptance by the IFAC. There was also a strong link between compliance and the contributions of type Form. Still, for the entire sample, there was no evidence of dependence between the level of acceptance and the fact that the items whether they are converging standards issued by the IASB. However, the tests for each statement occurred, in some cases, evidence of association for both situations: approach and distancing of private standards, according to the sub-sample analyzed.