Resume in English Name of the thesis: "GATCA" and its integration into legal order of the Czech Republic The diploma thesis deals with legislation regulating automatic exchange of information in tax matters based on the Common Reporting Standard On Reporting and Due Diligence for Financial Account Information (also known as Common Reporting Standard) usually referred to as a GATCA system and its integration into legal order of the Czech Republic. A main goal of the legislation is to secure higher public incomes for public budgets and to weaken a position of tax havens in relation to tax evasion by taxpayers. The GATCA system legislation and its integration into legal order of the Czech Republic are evaluated in accordance with this goal. One of the main conclusions of the diploma thesis is considering some possible loopholes of the GATCA system that may be used by taxpayers to avoid duties imposed on them by legislation regulating automatic exchange of information in tax matters and suggesting solutions that should be used to close these loopholes. The greatest GATCA system's loophole is its relation to the another system of automatic exchange of information in tax matters known as a FATCA system and based on the US federal statute Foreign Account Tax Compliance Act and intergovernmental agreements between...

A Corruption is perceived as a threat of the economical and political stability worldwide therefore a lot of anti-corruption steps are taken and the priority is given to international cooperation. To minimize the potential risk of corruption it is necessary to interconnect the systems of anti-corruption fight. In my thesis, the stress is put on the link between the law regulation of European Union and law regulations of member states aiming the Czech Republic measures. The anti-corruption legal framework set by the European Union has the preventive and represive character and it gives to every member state a space for its own anti-corruption iniciative to make the whole anti-corruption system more effective. The thesis is focused on criminal law, but there is also mentioned other areas of law as well as the relevant EU organizations and authorities. In the end I give specific results and recommendations.

Human rights for refugees has proven to be incredibly hard to protect. The problem lies with the fact that it is the individual State that in practise will protect and guarantee human rights. However, states tend to only protect the rights of their own citizens. As refugees often have left the country where they are citizens and are currently residing in a country where they are not, they find themself in a legal limbo, making them one of the world's most vulnerable groups. Martha Finnemore & Kathryn Sikkink argued that international norms can affect a state’s national politics and that international organisations have an important role to play in that. Earlier research argued that international cooperations can influence states to change their perspective on human rights protection. To better understand this dynamic the study aimed to research if international cooperations could, through socialisation of norms, influence states to respect and protect refugee rights. The study used Turkey’s reception of refugees from Syria between the years 2011 to 2020 as a case. Sweden adopted, during 2016, a regional strategy for the Syrian crisis which led to aid projects in Turkey. The study, therefore, examines Turkey's refugee reception before and after Sweden implemented their projects in the regions. The study made three themes of rights that are specifically important for refugees which was the foundation for the analys. The results were firstly, that refugee protection in Turkey had weakened since the implementation of Sweden's aid project. The only positive change was in labour rights in which the study could find alternative explanations for that specific change. The study found no evidence that international cooperation could influence a state’s approach to human rights. More research within the field is, however, needed.

Orientador: Maria Rita Marques de Oliveira / Resumo: Objetivo: Avaliar o processo de articulação da Rede de Soberania e Segurança Alimentar e Nutricional da UNASUL integrando ensino, pesquisa e extensão com o propósito de garantia do Direito Humano a Alimentação. Método: Este estudo envolveu dados coletados em 20 instituições brasileiras e 24 projetos de Ensino, pesquisa e Extensão. Os participantes do estudo foram os pesquisadores do Brasil e dos países da América Latina envolvidos nos projetos de pesquisa da chamada publica Chamada MCTI/Ação Transversal–LEI/CNPq Nº 82/2013 - Segurança Alimentar e Nutricional no Âmbito da UNASUL e ÁFRICA, lançado pelo Ministério da Ciência, Tecnologia e Inovação e o Conselho Nacional de Desenvolvimento Científico e Tecnológico no ano 2013 e desenvolvido entre 2014 e 2016, os quais fazem parte da Rede SSAN-UNASUL, induzida como estratégia de execução do Programa. Para a coleta de dados foram utilizados os relatórios do MCTI e de arquivos da UNESP referentes à atuação dos Núcleos ou grupos de pesquisa brasileiros contemplados no edital. Resultados: A análise da rede mostrou uma crescente densidade de organizações nas quais muitos países se uniram de forma incremental, o que significa que os novos membros acharam fácil se conectar à rede. A centralização também mostrou que a rede em 2014 estava claramente conectada, graças ao papel central desempenhado pela coordenação técnico - executiva e, em 2016, essa tarefa foi compartilhada com uma das instituições que articulam as relações de cooperação da... (Resumo completo, clicar acesso eletrônico abaixo) / Doutor

PhD (Agricultural Economics) / Department of Agricultural Economics and Agribusiness / The high attrition rate of cooperatives in Limpopo Province is a great concern considering that cooperatives globally and in South Africa have been esteemed to play a role in rural development and poverty reduction. The problem of attrition is a threat in the development of our societies. In response to this, the study investigated the formation of cooperatives, influence of social, human capital and household characteristics. The study also assessed the differences that can be used to discriminate cooperatives earning monthly income and those without a monthly income. The main aim of the study was to develop a framework that could be used to create sustainable cooperatives in the future in Limpopo Province. The study was conducted in five districts of Limpopo Province namely: Sekhukhune, Waterberg, Mopani, Capricorn and Vhembe. Data was collected using a structured questionnaire from 146 cooperatives. Key respondents were cooperatives leaders. Focus group data from Mopani district cooperatives was used to provide a background to the researcher in the development of the framework. Focus group discussion information was only used by the researcher in order to understand the cooperative member’s views. Purposive sampling was used to select a sample of 146 cooperatives due to the availability and accessibility of the cooperatives. SPSS analytical tool was used to analyse the data. Models used in the study were Binary logistic, Multinomial and Discriminant analysis. The findings of the study revealed that household characteristics such as gender, member affiliation affected the formation of legitimate cooperatives. Social capital indicators such as access to information and benefits derived by relatives encouraged the need for funding. However human capital indicators were found not to influence the need for external funding. The study also discovered that there were major differences between cooperatives earning a monthly income and those without the income. There were various benefits derived from the cooperatives by members. The study concluded that for cooperatives to be sustainable, focus should be on human capital, extension services and improvement of the level of education. The notion is that an informed, trained and educated cooperative society is the future.

L’objet de cette thèse est de contribuer à l’analyse de l’effet des politiques visant à endiguer les risques d’instabilité financière. Les investigations menées sont d’ordre théorique (modèle DSGE) et empirique. En se plaçant dans un cadre macroéconomique d’un pays ouvert, deux dimensions doivent être prises en compte. La dimension externe est couverte par la politique de contrôles prudentiels des capitaux. De par son caractère sélectif, cette politique peut permettre de diminuer les déséquilibres externes qui ne rentrent pas dans le champ d’application macro-prudentielle. Cette dernière aborde la dimension interne et cherche à internaliser le risque global consécutif aux choix d’investissement desagents résidents. L’analyse de la coordination interne de ces deux types de mesures, macro-prudentielles et contrôles prudentiels, est essentielle pour garantir leur efficacité. En outre, les potentiels effets de débordements internationaux que peuvent entraîner les politiques de régulation prudentielle doivent être étudiés avant de valider l’utilisation de telles politiques.Voici les résultats que nous tirons de notre analyse. La politique macro-pudentielle semblent offrir de meilleurs résultats en termes de stabilité financière, des prix et de performance économique que les contrôles de capitaux. Toutefois, les contrôles prudentiels de capitaux ont leur rôle à jouer. Nos résultats montrent surtout une utilité envers la croissance excessive du crédit. L’application de contrôles prudentiels, lorsque la croissance du crédit devient excessive, peut permettre d’atténuer la surchauffe du système financier et de diminuer le décalage entre le cycle économique et financier. Par conséquent, si un choc négatif survient, les conséquences économiques devraient être amoindries. Ensuite, la politique optimale s’avère être celle combinant la politique monétaire et prudentielle, menée par une agence commune qui prend les décisions en matière de politique monétaire et prudentielle conjointement. Les politiques prudentielles s’avèrent d’autant plus nécessaires que les prêts transfrontaliers sont importants. Enfin, des effets de débordement des politiques prudentielles sur les autres pays incitent à davantage de coopération internationale ou régionale en la matière. / The aim of this thesis is to contribute to the analysis of the effect of policies aimed at curbing the risks associated with financial instability. The investigations carried out are theoretical (DSGE model) and empirical. In an open country macroeconomic framework, two dimensions must be taken into account. The external dimension is covered by the policy of prudential capital controls. Because of its selective nature, this type of policy can help reduce external imbalances that do not fall within the macroprudential scope. The latter addresses the internal dimension and seeks to internalize the overall risk resulting from the investment choices of resident agents. The analysis of the internal coordination of these two types of macro-prudential measures and prudential controls is essential to ensure their effectiveness. In addition, the potential effects of international spillovers that may result from prudential regulation policies must be studied before validating the use of such policies. We find that macroprudential policies seem to offer better results in terms of financial stability, price stability and economic performance than capital controls. However, prudential capital controls have their role to play, especially with regards to excessive credit growth. The application of prudential controls, when credit growth becomes excessive, can indeed help mitigating the overheating of the financial system and reducing the gap between economic and financial cycles. Therefore, as a negative shock occurs, its economic consequences should be lessened. Then, the optimal policy turns out to bethe one combining monetary and prudential policy, led by a joint agency that makes decisions on monetary and prudential policies. Prudential policies are all the more necessary as cross-border lending is important. Finally, the effects of prudential policies on other countries encourage more international or regional cooperation in this area.

This diploma thesis examines the Norwegian policy of cooperation in Education and Research as a soft-power tool for Norway's foreign policy. Within a European context, three levels of Norway's participation in Education and Research programmes will be analyzed. The first level is Norway's cooperation policy toward the EU, though as a weaker actor. The second is Norway's value of cooperation as an equal partner, which is typical in the Nordic region. And the third is cooperation via EEA Grants and Norway Grants, in which Norway is a dominant player. This thesis combines a theory of international cooperation and Robert Keohane and Joseph Nye's theory of soft-power, complex interdependence and asymmetry of relations between the participants. In the research, a combination of quantitative and qualitative methods are used. This thesis reveals that Norway decreases the financial spending to the areas where it has more influence and can utilize more of its soft power, while it also invests into areas where it plays the role of substandard actor. An explanation is found in the theory of international cooperation and the game of Chicken, where the longstanding and successful corporation strives to achieve a compromise rather than a win, i.e. to moderate any power fluctuation and strive for an equilibrium state.

[pt] Esta dissertação trata da rearticulação da autoridade do patrimônio cultural no Brasil via ações de cooperação internacional a partir de 2008. Mais especificamente, elabora uma compreensão acerca do engajamento do Instituto do Patrimônio Histórico e Artístico Nacional (IPHAN), instância compreendida como a autoridade que define quem diz o que é patrimônio cultural da nação e o que deve ser preservado, em iniciativas internacionais no âmbito da cooperação Sul-Sul. Inicialmente, o trabalho explora a construção dessa autoridade a partir de narrativas que legitimam as práticas de preservação e sua desestabilização no início dos anos 1980, com os processos de democratização que eclodiram no Brasil. No final do século XX, esses processos abriram espaço para contestações quanto a representação do patrimônio cultural consagrado, conformando a necessidade de reelaboracão da identidade nacional forjada pelas políticas de patrimônio cultural. Em seguida, apresenta a evolução do tema do patrimônio imaterial nos debates internacionais no âmbito da UNESCO e a incorporação desse conceito como condição para a rearticulação da autoridade patrimonial. Por fim, aponta como a ampliação do conceito de patrimônio cultural e o reconhecimento de novas identidades culturais impõem questões acerca da correspondência entre identidade nacional e território, problematizando a autoridade do IPHAN. O trabalho conclui que as iniciativas internacionais em gestão de patrimônio cultural do IPHAN contribuem para a rearticulação de sua autoridade patrimonial, pois permitem, através da releitura do território do Estado brasileiro, a reelaboração da identidade nacional, agora reconhecida na sua heterogeneidade e por sua espacialidade transnacional. / [en] This Master thesis addresses the rearticulation of authority in cultural heritage within Brazil through international cooperation initiatives since 2008. More specifically, it elaborates an understanding on the engagement of the Institute of Historical and Artistic National Heritage (Instituto do Patrimônio Histórico e Artístico Nacional, IPHAN, in Portuguese), the entity seen as responsible to define who determines the content of cultural national heritage and what should be preserved, within South-South cooperation initiatives. Initially, the following thesis explores the construction of this authority from the narratives that legitimize preservation practices and the destabilization of those at the beginning of the 1980s drawing from the democratization processes in Brazil. In the end of 20th century these processes open space for contestations towards the representation of the sacred cultural heritage, shaping the need to redesign the national identity, which has been forged by the cultural heritage policies. Next, the international debates within the UNESCO and the evolution of the topic of intangible heritage will be assessed as a strategy or necessary condition to rearticulate the Institute s heritage authority. Finally, the extension of the cultural heritage concept and the recognition of new cultural identities raise questions in terms of the correspondence between national identity and territory, problematizing IPHAN s authority. The thesis concludes that the international initiatives in cultural heritage management promoted by IPHAN contribute to the rearticulation of its heritage authority, because they allow through a new reading of the Brazilian s state territory, the reelaboration of the national identity, now recognized as heterogeneous and by its transnational spatiality.

As Arctic warms twice as fast as the rest of the world and the polar ice-cap melts, the strategic importance and geopolitical significance of the Bering Strait as the only maritime gateway between the world's fastest-developing and dynamic regions, the Asia Pacific and the Arctic region, will steadily grow. The climate change triggered the reduction of the Arctic ice-cap, which results in increased maritime traffic activity as new shipping routes are becoming more viable and mineral resources more accessible. This has a tremendous impact on the region as it opens it to economic development but at the same time it puts strain on its fragile environment. The goal of the paper is to affirm that the geopolitical significance of the Bering Strait is increasing and will increase in the near future. The work examines the causes of the Bering Strait region's rise, its characteristics, challenges and opportunities together with the assessment of major regional actors' interests and approaches towards the region. Next, paper focuses The emphasis is put especially on the role of the United States and on their attitude toward the Bering Strait region. It therefore pays attention namely on the US policy and goals in the region, and on the implications the Strait's growing global importance has for the United...

L’initiative Belt and Road (BRI) a été lancée en 2013 par le président chinois Xi Jinping. En 2021, 46 pays africains avaient déjà signé des accords avec la Chine pour réaliser des travaux dans le cadre de l’Initiative. À contre-courant, la Tanzanie et la Sierra Leone ont suspendu deux projets signés dans le cadre de la BRI. Dans ce contexte, ce travail cherche à savoir pourquoi les pays africains, après avoir signé des accords de coopération avec la Chine, dans le cadre de la BRI, décident d’interrompre le projet. Pour répondre à cette question, nous ferons deux études de cas : l’interruption du projet de l’aéroport de Mamamah en Sierra Leone et celle du port de Bagamoyo en Tanzanie. L’argument développé dans cette recherche explore l’importance de l’agentivité africaine dans un contexte de coopération Sud-Sud, pour réduire les asymétries dans les négociations. Les cas analysés ont démontré qu’il existe un espace d’expression et d’opportunité pour les acteurs africains. De plus, la dynamique de la politique interne joue un rôle fondamental dans l’attitude des agents vis-à-vis des accords de coopération, ce qui contribue in fine à leur interruption ou à leur maintien. / The Belt and Road Initiative (BRI) was launched in 2013 by Chinese President Xi Jinping. By 2021, 46 African countries had already signed a Memorandum of Understanding with China under the initiative. Against this broad trend, Tanzania and Sierra Leone have suspended two projects signed under the BRI. In this context, this research seeks to explain why some African countries, after signing cooperation agreements with China, within the framework of the BRI, decide to stop the project. To answer this question, we will conduct two case studies: the interruption of the Mamamah airport project in Sierra Leone and that of the Bagamoyo port in Tanzania. The argument developed in this research explores the importance of African agency in a context of South-South cooperation, to reduce asymmetries in negotiations. The cases analyzed have shown that there is a space for expression and opportunity for African actors. In addition, the dynamics of domestic politics play a fundamental role in the attitude of agents vis-à-vis cooperation agreements, which ultimately contributes to their interruption or maintenance.