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331	Polyphibianism : evolving transdisciplinarity into an imaginary organism of living knowledge Ljubec, Ziva January 2015 (has links) Transdisciplinarity emerged from the urge to grasp the elusive knowledge in the most fertile zone in between and beyond disciplines that escapes even the most elaborate interdisciplinary operations. While interdisciplinary protocol enables experts to operate within foreign disciplines, in the extreme case as diverse as art and science (by inviting artists into scientific departments and vice versa), the production of knowledge remains confined to particular domains. To transcend these confinements and access the knowledge that evades institutionalisation Basarab Nicolescu’s Manifesto of Transdisciplinarity sets up conditions for an open structure to be grown outside the current compartmentalisation into a living knowledge. This thesis imagines a possible evolution of transdisciplinarity into knowledge to be lived internally rather than learnt externally in order to overcome the anxiety in transcending the established culture of disciplinary research. By entering the transdisciplinary zone, the identity of experts-specialists dissolves, even the crudest separation into artists and scientists becomes obsolete. From the illusion of losing control over knowledge arises the fear of a return to archaic, mystic or even shamanic ways of knowing. Far from proposing a return to shamanism in its ancient forms this thesis imagines the way of polyphibianism – an imaginary solution to navigate efficiently the protoplasmic state of knowledge that would be indigenous to culture of disciplinary researchers. With every significant discovery the disciplinary researchers already intuitively trespass into the very zone that the Manifesto of Transdisciplinarity invites them to enter intentionally. From examination of documented introspective inquiries into their act of discovery the thesis infers the necessary sensibilities and adaptabilities of the individuals to cross the borders of their disciplines. Their seemingly lost identity is temporarily restored with the term polyphibian (analogous to amphibian) designating their ability to survive and explore multiple environments. With each change of circumstances in research a polyphibian adapts by swiftly reinventing its instinctive instruments, mutating its organs of knowing, indifferently to conventional habits of thought. Through their introspective writings this thesis investigates the polyphibic aptitude of Henri Poincaré, Henri Bergson and Marcel Duchamp to scout at the periphery of physics, metaphysics and ‘pataphysics, to intuitively anticipate the role of chance, chaos and complexity in both arts and sciences. A threshold of complexity has to be surpassed in order to bring the current apparatus of knowledge to life. Bergson’s insight on laughter and dreams suggests how intellect could transcend itself. The thesis proposes to consider laughter as faculty that could induce self-awareness in the intellectual apparatus while dreams are considered to facilitate self-organisation of intellect on higher orders of awareness. In Deleuzian manner of mutating Bergson’s work into Bergsonism, polyphibianism is a mutation in transcribing the code of Creative Evolution where Bergson insisted on interdependency between the theory of knowledge and the theory of evolution. The scholarly dispute on Bergsonian and anti-Bergsonian tendencies present in Marcel Duchamp’s work is revisited in the thesis by interpreting the higher dimensional Bride as a polyphibic organism of living knowledge with access to higher orders of awareness, able to guide the Bachelor’s apparatus of mechanical production and preservation of knowledge out of its predicament. Informed by peculiar Duchampian experiments that challenged both the domain of art and science the research projects in this thesis consist of an intervention at CERN that tested the impenetrability of institutionalised art-science collaborations and installation of the Interval of Suspended Judgement with high mathematical precision at the threshold between physics and ‘pataphysics. With these projects the problems of categorising researchers into artists and scientists are revealed. As Deleuze suggested, to effectively formulate the problem, to realize it in multiplicity of contexts, a new concept must be invented, a new organism must be conceived. This thesis gave birth to an imaginary organism of living knowledge in order to relieve the unnecessary anxieties and to fully engage in transdisciplinary research. 701
332	ENS INDIFFERENS. HEIDEGGER E DUNS SCOTO (1910 - 1917) / Ens indifferens. Heidegger and Duns Scotus (1910-1917) BORACCHI, STEFANO 13 July 2017 (has links) Il rapporto del giovane Heidegger con Duns Scoto viene analizzato con particolare riferimento alla tesi del 1916 "La dottrina delle categorie e del significato in Duns Scoto". Il pensatore scolastico viene indicato come fonte di primaria importanza per lo sviluppo dell'ontologia heideggeriana matura attraverso alcuni elementi chiave: l'univocità del concetto di essere, la razionalità di principio dell'individuo, la ricerca di un linguaggio descrittivo adatto alla filosofia. Carl Braig risulta uno degli autori il cui contributo determinò maggiormente in Heidegger l'interesse per i problemi dell'ontologia scotista. / The young Heidegger’s relationship to Duns Scotus is analysed with particular reference to the thesis on “Duns Scotus’s Doctrine of Categories and Meaning” (1916). The scholastic thinker is shown to be a source of primary importance for Heidegger’s mature ontology by the means of some key features: the univocity of the concept of Being, the basic intelligibility of the individual, the search for a descriptive language suitable for philosophy. Carl Braig turns out to be one of the authors who contributed the most to determine Heidegger’s interest in the problems of scotist ontology.
333	The use of social media marketing in telecommunication business: an exploratory study of Econet Wireless Zimbabwe Limited Makwara, Patience Tsitsi 02 1900 (has links) The study focused on the use of social media marketing in the telecommunication business in Zimbabwe, as it has received limited attention in the literature available to date. The study aimed to explore the use of social media marketing in a telecommunications business- Econet Wireless Zimbabwe Limited. The study took on an exploratory research design which was qualitative in nature. A case study approach was applied with Econet Wireless Zimbabwe Limited as focus of being studied. Econet Wireless Zimbabwe Limited was chosen because it is the market leader in the telecommunications industry which has adopted the use of social media marketing in its business. Data collection was done through in-depth interviews with judgement sampling being used to choose the participants for the interviews. The data collected was analysed using thematic analysis. It was found that Econet Wireless Limited is using social media marketing to communicate with its customers, for their brand to be visible. They also use it because it is an inexpensive way to promote their business with a possibility to reach a large number of people in a short space of time. / Business Management / M. Com. (Business Management) Digital marketing Social media Social media channels Social media marketing Telecommunications industry Research process Econet Wireless Zimbabwe Limited Qualitative research Judgement sampling In-depth interviews Exploratory research Facebook Blogs Twitter Instagram 659.144096891 Internet marketing -- Zimbabwe Social media --Zimbabwe -- Marketing Social media -- Zimbabwe -- Zimbabwe
334	Three Essays on Financial Reporting and Auditing Beer, Juliane 09 August 2022 (has links) Diese Dissertation umfasst drei Studien über Finanzberichterstattung gemäß International Financial Reporting Standards (IFRS) und Wirtschaftsprüfung. Da die IFRS ein prinzipienbasiertes Standardsystem sind, haben Abschlussersteller beabsichtigte Ermessensspielräume bei der Erstellung ihrer Finanzberichte. Die ersten beiden Studien widmen sich den Fragen, wie genau Abschlussersteller entsprechende Ermessensspielräume ausüben und inwieweit dies von der Wahl des Abschlussprüfers abhängt. Die erste Studie untersucht die Anhangangaben zu Ermessensentscheidungen und Schätzunsicherheiten (gemäß IAS 1). Sie liefert deskriptive Belege für ein insgesamt zunehmendes Niveau der Offenlegung dieser Anhangangaben und dafür, dass das Offenlegungsniveau über verschiedene Abschlussprüfer hinweg variiert. Inspiriert durch die Ergebnisse der ersten Studie widmet sich die zweite Studie der Frage, welche Arten von Abschlussprüfern (d.h. dominierende im Vergleich zu nicht dominierenden Abschlussprüfern) Unternehmen dazu motivieren, (mehr) relevante Angaben zu den erwarteten Auswirkungen der erstmaligen Anwendung des neuen IFRS 16 „Leasingverhältnisse“ im Erstanwendungsjahr offenzulegen. Die Ergebnisse deuten darauf hin, dass Mandanten dominierender Abschlussprüfer weniger standardisierte Angaben („boilerplate disclosures“) machen und der Zusammenhang zwischen der Leasingintensität und dem Detaillierungsgrad der Angaben bei diesen Mandanten stärker ist. Die dritte Studie nimmt die Ergebnisse der ersten beiden Studien zum Anlass, die Struktur des Prüfungsmarktes zu untersuchen. Der Fokus liegt hierbei auf der Entwicklung der Konzentration des Abschlussprüfermarktes in Großbritannien und Deutschland rund um eine regulatorische Änderung auf EU-Ebene, die neue Prüfungsanforderungen mit sich bringt, einschließlich der obligatorischen regelmäßigen Rotation von Prüfungsgesellschaften. Während die Ergebnisse auf einen etwa gleichstarken Rückgang der Konzentration der Prüfungsmärkte in beiden Ländern hindeuten, zeigen weitere statistische Tests, dass dieser Rückgang auf nationale Besonderheiten zurückzuführen ist. / This dissertation comprises three papers on financial reporting and auditing. The first two papers examine whether the extent to which the principles-based character of International Financial Reporting Standards (IFRS) allows management to exercise judgement in the preparation of firms’ disclosures is contingent on auditor-type. The first paper explores judgment and estimation uncertainty disclosures (IAS 1) and provides descriptive evidence on an overall increasing trend of disclosure levels and that disclosure levels vary in the cross-section, among other things, by auditor. Inspired by that, the second paper goes a step further and emphasises on the question what type of auditors (i.e., dominant in comparison to non-dominant auditors) motivate firms to provide (more) relevant disclosures on how they expect IFRS 16 – a new standard on leasing – to affect their financial statements in the period of initial application. Results suggest that clients of dominant auditors use less boilerplate disclosures and that the association between leasing intensity and disclosure detail is stronger for those clients. Due to the results of both papers suggesting that the auditor choice matters when firms face judgement in the preparation of their disclosures, the (development of the) audit market structure underlying certain regulations becomes relevant. Thus, the third paper takes these findings of the first two papers as motivation to examine the audit market concentration in the UK and Germany around a regulatory change at the EU level that entails new audit requirements including mandatory audit firm rotation on a regular basis. While aggregate statistics suggest a decrease in market concentration of similar size in both countries, further tests reveal that these decreases are driven by national peculiarities. Finanzberichterstattung IFRS Anhangangaben Abschlussprüfung IAS 1 IFRS 16 "Leasingverhältnisse" EU Audit Reform obligatorische Prüferrotation Konzentration Abschlussprüfermarkt financial reporting IFRS note disclosures auditing IAS 1 judgement and estimation uncertainties IFRS 16 "Leases" EU Audit Reform audit market concentration mandatory audit firm rotation audit market structure 330 Wirtschaft QP 820 QQ 533 QP 823 ddc:330
335	Den trebenta chefen : Första linjens chefer i äldreomsorgens upplevelser av lojalitetskonflikter och deras handlingsutrymme / The three-legged manager : first-line managers in elderly care’s experiences of loyalty conflicts and their margin for manoeuvre Lövberg, Mikaela, Käll, Emelie January 2023 (has links) Kommunen är huvudman för äldreomsorgen vilket innebär att organisationen är politiskt styrd. Att arbeta som första linjens chef inom äldreomsorgen är därmed ett komplext uppdrag där flera olika perspektiv konstant måste tas i beaktning. Första linjens chefer inom äldreomsorgen har krav på sig både uppifrån och nedifrån vilket kan skapa lojalitets konflikter. Förstalinjens chef står i direkt kontakt med den operativa verksamheten och dem verksamheten är till för (brukarna). Brukarnas och personalens intressen ska därmed pareras gentemot organisationens intressen och krav och det finns en relevans i att titta på hur eventuella lojalitetskonflikter hanteras och vilket handlingsutrymme första linjens chef har. Syftet med uppsatsen var att undersöka hur första linjens chefer upplever lojalitetskonflikter mellan verksamhetens uppdrag och arbetsgivaransvaret samt vilka strategier de använder i handlingsutrymmet. Studiens design var en kvalitativ intervjustudie med semistrukturerade frågor och materialet analyserades med hjälp av kvalitativ innehållsanalys. Dataanalysen resulterade i två huvudkategorier vilka var att leda genom lojalitet och att våga handla. Informanterna ansåg att deras lojalitet låg hos arbetsgivaren och att deras uppgift var att implementera politikers och lednings beslut. Informanterna var samtidigt tydliga med att brukarnas bästa kommer i första hand. De prioriterade och ignorerade vissa beslut utifrån om de kunde se ett tydligt syfte med arbetsuppgiften eller inte. Från NPM och detaljstyrning till dagens fokus på tillits- och värdebaserad styrning menar författarna att det är viktigt med chefers etiska kompetens eftersom de enligt denna studie verkar genomföra beslut baserat på om de själva finner syfte och värde i verksamheten de leder. / Swedish elderly care is a politically controlled organizationwith the municipality as principal. Working as a first-line manager in elderly care is thus a complex task where several different perspectives must constantly be taken into account. First-line managers have demands on them both from above and below, which can create loyalty conflicts. The first-line manager is in direct contact with the operational activities and those the activities are for (the users). The interests of the users and the staff must be balanced against the interests and demands of the organization and the reis a relevance in looking at how potential conflicts of loyalty are handled and what margin for manoeuvre the first-line manager has. The purpose of the essay was to investigate how first-line managers experience loyalty conflicts between the organizations mission and the employer's responsibility and which strategies they use in the margin for manoeuvre. The design of the study was a qualitative interview study with semistructured questions and the material was analyzed using qualitative content analysis. The data analysis resulted in two main categories which were leading through loyalty and daring to act. The informants believed that their loyalty lay with the employer and that their task was to implement the decisions of politicians and management. At the same time, the informants were clear that the best interests of the users come first. They prioritized and ignored certain decisions based on whether or not they could see a clear purpose for the work task. From NPM and detailed management to today's focus on trust and value-based management, the authors believe that managers' ethical competence is important because, according to this study, the managers seem to implement decisions based on whether they themselves find purpose and value for their operation unit. loyalty conflicts margin for manoeuvre first line manager municipal elderly care ethical competence professional judgement trust-based governance value-based governance lojalitetskonflikter handlingsutrymme första linjens chef kommunal äldreomsorg etisk kompetens professionellt omdöme tillitsbaserad styrning värdebaserad styrning
336	Divine authority and covenant community in contemporary culture Billingham, John January 2014 (has links) The question I address is: how might a theology of authority be conceived in the light of questions raised by what is termed 'post-modernity'? Is it possible to articulate a theology of authority coming to the church community 'from God' that avoids an oppressive and alienating heteronomy? The thesis explores the question of authority as of vital importance in the sociological dimension of religion, calling for legitimisation (in light of claims made for itself) and as obligatory in the theological sphere. For this reason the project involves two methodologies (theological and sociological/ethnographic). While this investigation is relevant to all sections of the Christian church, particular attention is paid to Baptist churches in the UK, since they hold a concept in their tradition that I suggest is valuable in answering the question of the thesis, namely that of covenant. Within the Christian tradition there is an inner 'problematic' relating the personal authority of Christ to the forms of institution (church) and text (scripture). I explore this with a brief survey of theological authority as found in the fourfold foundation of scripture, tradition, reason and experience. From this is developed a brief theological and Christological reflection on divine authority and covenant theology as found in Karl Barth and his response to the 'inner problematic'. Within contemporary culture I view authority through the lens of so-called 'postmodernism', identifying four challenges to the notion of 'external authority' (all of which exemplify a move from the external to internal, and objective to subjective approaches to authority). This is further explored by means of qualitative research with one-to-one interviews conducted in a Baptist church in York. This data is reflected upon by means of ethnography and 'judicious narratives', especially in dialogue with material from Guest ('congregational study'), Heelas and Woodhead ('subjectivised-self') and Healy ('theodramatic horizon' and 'practical-prophetic ecclesiology'), providing an intersection between the language of theology and sociology. The concept of church as covenant community is explored in Baptist and (more briefly) Anglican traditions, leading to a constructive proposal that both the inner-church 'problematic' and the 'postmodern' challenge to authority might begin to be resolved with the notion of covenant. It is within this context of relationship, human and divine, that the authoritative and revelatory Word of God, the story that is Christ, is found in community and praxis. Here is a 'triangulating' relationship between authority, story and covenant revealing divine authority in a non-coercive way and relevant to contemporary culture. 231.7
337	Postavení člena představenstva akciové společnosti po rekodifikaci / The legal status of a board of directors’ member in a joint stock company after the recodification Košařová, Dita January 2014 (has links) New legal regulation of the private law contained in the New Civil Code and the Business Corporations Act has brought plenty of changes also in the status of a board of directors' member in a joint stock company. Both codes have brought new terminology, new institutes and clarification of the rules known from the legal regulation before the recodification. On one hand there is certain loosening in the decision making of statutory bodies of business corporations, on the other hand there is tightening of sanctions for cases of failure. This diploma thesis introduces major institutes of legal regulation related to the status of a board of directors' member and provides a basic comparison with the legal regulation before the recodification.
338	Le motif légitime en droit pénal : contribution a la théorie générale de la justification / The legitimate reason in criminal law : contribution to the general theory of justification Reix, Marie 10 December 2012 (has links) Dans la plupart des disciplines juridiques, le motif légitime se présente comme un standard de justification des actes. Il fait obstacle à l’application de la norme, en fondant un droit ou en exonérant d’un devoir. Le droit pénal se montre réticent à l’endroit de cette notion floue qui connaît pourtant un essor sans précédent. Afin de justifier la marge d’appréciation laissée au juge, le motif légitime est généralement conçu comme un mobile, ce qui accentue la confusion entre les causes objectives et subjectives d’irresponsabilité. L’insuffisance de l’approche formelle du mécanisme justificatif explique sa subjectivation progressive. L’analyse du motif légitime suppose de revisiter la théorie de la justification à travers une conception substantielle de l’illicéité, apte à unifier son régime. L’étude de la finalité justificative du motif légitime permet de mieux comprendre la souplesse de ses conditions de mise en œuvre. Le motif légitime renverse la présomption d’illicéité fondant la responsabilité. Le jugement de valeur porté sur l’infraction est la raison d’être du reproche social. Elle se distingue de son attribution à l’auteur qui relève d’un jugement de réalité sur sa volonté. Le motif légitime procède des circonstances extérieures à l’infraction autorisant la vérification concrète de son illicéité. La nature objective du motif légitime est conforme à son effet exonératoire de responsabilité opérant in rem et non in personam. Ses conditions d’application semblent, en revanche, doublement dérogatoires au droit commun de la justification, tant à l’égard de ses critères larges que de son domaine étroit. Il est cantonné à des infractions de risque abstrait pour des valeurs secondaires dont la présomption d’illicéité est artificielle. Le prévenu doit rapporter la preuve de la légitimité concrète de son acte, alors que la légitimité abstraite de la répression est sujette à caution. L’expansion de ce domaine dérogatoire de la répression révèle l’insuffisant contrôle de sa nécessité abstraite. En tout état de cause, la mention spéciale du motif légitime est inutile car toute infraction en fait implicitement réserve, en sorte qu’il se conçoit comme un standard général de justification. Il confère au juge la libre appréciation de la nécessité concrète de la répression, au regard du contexte de chaque espèce qui échappe par nature à la loi ne pouvant régler a priori tous les conflits de valeurs. La justification a postériori des infractions socialement nécessaires ou insignifiantes renforce l’autorité de la loi en garantissant une application conforme à sa finalité de protection des valeurs. / In many legal disciplines, the legitimate reason is a model of justification of acts. The legitimate reason prevents the enforcement of the law, either by creating a right or by exempting someone from a duty. Despite an unprecedented boom, criminal law is hesitant about this vague notion. In order to justify judges' assessment margin, the legitimate reason is commonly considered as a motive. This accentuates the confusion between objective and subjective causes of irresponsibility. The formal approach of the justificatory process is inadequate, making the process increasingly biased. The analysis of the legitimate reason requires a re-examination of the justification theory using a solid understanding of unlawfulness which can help standardize its implementation. The study of the legitimate reason’s justificatory function allows a better understanding of the flexibility of its implementation requirements. The legitimate reason reverses the presumption of unlawfulness on which liability is based. The cause of liability is conditioned by the value judgment made about the offence, whereas the judgment of the reality of the offender’s intention is the condition of his imputation. The legitimate reason stems from circumstances that are external to the offence, and which enable the review of its lawfulness. The objective nature of the legitimate reason is aligned with the fact that it exempts from liability in rem and not in personam. However, the requirements for its application seem exceptional to the common law of justification in two regards: its broad criteria and its narrow field. It is limited to offences of abstract risk that protect secondary values for which the presumption of unlawfulness is artificial. The defendant must prove the legitimacy of his act whereas the abstract legitimacy of the suppression is unconfirmed. The expansion of this dispensatory field of suppression reveals an inadequate control of its abstract necessity. In any case, bringing up legitimate reason is useless as it is implicit to any offence and is considered as a general model of justification. It leaves the judge free to assess the necessity of the penalty on a case by case basis, as the law, by nature, cannot resolve all value conflicts. The post facto justification of socially necessary offences or even trivial offences reinforces the authority of the law by ensuring an enforcement that is aligned with the law's aim of protecting values. Standard de justification Mobile Circonstance objective Utilité sociale Illicéité formelle/réelle Jugement de valeur Normalité Infraction Causalité Imputabilité Charge de la preuve Présomption Exonération Valeur protégée Risque abstrait Anticipation de la répression Dépénalisation Légitimité de la norme Interprétation Standard of justification Motive Objective circumstance Social benefit Formal/real unlawfulness Value judgement Normalcy Offence Causality Imputability Burden of proof Civil/criminal/administrative liability Presumption Exemption Protected value Abstract risk Crack-down anticipation Decriminalization Review of constitutionality Conformity to a convention Norm legitimacy Interpretation 340
339	員工持股計畫中受任人義務之研究 / A study of fiduciary duty under employee stock ownership plan 李松諺 Unknown Date (has links) 員工持股計畫是由財經律師Louis Kelso所創，在美國已行之多年，廣為美國企業所採。最早的員工持股計畫是一種為了和平地從資本家手中移轉資本給員工、縮減貧富差距的工具。為了使這個計畫可以持續有效地運作下去，立法者將員工持股計畫為退休金計畫的一種，使員工必須長期持有股票，直到退休。然而在實務運作上，員工持股信託經常被運用為防止敵意併購的工具。尤有甚者，某些公司內部人會利用員工持股計畫為自己取得大量資金、移轉投資風險,但仍可保留對於公司的控制力。這些行為都有可能對股東及員工造成不利的影響，但在現行法制下，只能仰賴司法者透過判決保護這些經濟及資訊上的弱勢族群。在台灣，員工持股計畫雖然已廣為許多企業所採用，但是發展了將近20年，只能成為另一種員工持有股票的工具。員工擁有的股票數量並不足以使其在股東會上贏得一個受公司內部人重視的地位，也不足以倚賴這些股票作為退休金之用。這種規模上的差異是台美員工持股計畫最關鍵的不同點。小規模雖然使員工持股計畫帶來的優勢少了許多，但相對地也減低許多代理成本，至今未有員工持股計畫侵害大量員工利益的事件爆發。然而這不表示員工持股計畫在台灣就是個可以被忽略的問題，若能在未來建立一套有效率的立法制度，使員工持股計畫的規模擴大，員工將可因此享受到更多公司盈餘，並且使其退休生活受到保障。相對地，參考美國員工持股計畫的問題後，也可以預先設想未來可能發生的弊端，未雨綢繆。本文相信，一個有效率的員工持股計畫，可以實現解決貧富不均的理想。 / Employee stock ownership plan (ESOP) which is created by Louis Kelso is brought to practice for many years. Many enterprises use it as their retirement pension plan. The earliest employee stock ownership plan to transfer the capital frome capitalists to labors and reduce the disparity between the rich and the poor.In order to make the plan work out continueously and effectively, the legislator devise ESOP as a pension fund which makes employee own stock chronically until they retires. However, in practice, ESOP is usually exercised for preventing hostile takeover. Moreover, some company insiders may use ESOP TTO get a great deal of capital and transfer the investment risk, but still own the controlling power to their company. This behaviors will cause some harmful effects to the shareholders and the employees, but in the current legal system,the only one we can depend is the judge who can protect the minority in the economic and the information. ESOP is exercised by many enterprises in Taiwan. But after 20 years, it can only become one of the tools which assist employees to acquire company stocks.The number of shares which employees owns can’t make them have a posi-tion which let the company insiders take account in the shareholder committee and have enough amounts for their retirement pensions.This disparity in scale is the keypoint what is different between Tiwan and the U.S. ESOP. Althoygh small scale makes the adventage of ESOP decrease, it reduce lots of agency costs. To this day, there’re not any events which injure the interests of employees by ESOP. Never-theless, it doesn’t mean that ESOP in Taiwan is a issue which can be neglected. If we can establish an efficient legal system and extend the scale of ESOP, employees can obtain more company interests and have a security of their retirement life.In the opposite, after researching the problem of the U.S. ESOP, we can assume the culpably misconduct which will happen in the future and repair the house before it rains。Ｉ believe that a efficient ESOP can realize the ideal to solve the problem of uneven distribution of the wealth. 員工持股計畫受任人義務員工退休金保障法內地稅法唯一利益原則謹慎義務多元化投資義務經營判斷法則敵意併購確定提撥計畫確定給付計畫穿越投票原則一人一表決權原則鏡像表決 Employee stock ownership plan Fiduciary duty Employee retirement income security act Internal revenue code Exclusive benefit rule Duty of prudence Duty of diversification Business judgement rule Hostile takeover Defined contribution plan Defined benefit plan Pass through voting 1 person per share Mirror voting
340	Parisavtalets inverkan på utsläppsrättigheter : En undersökning av handeln med utsläppsrätter och dess förenlighet med Parisavtalets klimatmål / The impact of the Paris agreement on emission rights : An analysis of emissions trading and its compatibility with the Paris Agreement’s objective Ekstrand, Johan January 2022 (has links) Syftet med uppsatsen är att undersöka nyttjande- och överlåtelserätten av utsläppsrätter samt om dessa kan inskränkas under åberopande av Parisavtalet. Parisavtalet är ett internationellt klimatavtal som trädde i kraft år 2016. Avtalet innebär huvudsakligen att ingående parter ska uppnå målet att begränsa den globala temperaturökningen till 1,5 grader Celsius, genom att minska utsläpp av växthusgaser. Avtalets målsättningar innebär inga skyldigheter för parterna, men trots det lades avtalet till grund för en nederländsk dom mot energikoncernen Shell år 2021. Domen innebär för Shell att minska utsläppen med 45 % fram till år 2030 i syfte att uppfylla Parisavtalet, vilket inskränker Shells utsläppsrättigheter. I artikel 3 utsläppshandelsdirektivet uttrycks att innehavaren av en utsläppsrätt har en rätt att släppa ut ett ton koldioxidekvivalenter. I artikel 12 utsläppshandelsdirektivet uttrycks att innehavaren har en rätt att överlåta utsläppsrätter till fysiska och juridiska personer inom unionen. När domen mot Shell inskränker nämnda artiklar, väcks intresset för dels hur exklusivt utsläppsrätter ägs, dels hur rätten att överlåta kan inskränkas. I Sverige regleras utsläppsrätter i lag (2020:1173) om vissa utsläpp av växthusgaser. Sverige har under lång tid framstått som en förebild i att visa resten av världen att man kan föra en offensiv klimat- och miljöpolitik och att fortsätta vara ett välfärdsland. Trots det, kommer Sverige under år 2022 inte lyckas uppfylla sin del av Parisavtalet om inte kraftigare minskningar genomförs, varför rättigheter om utsläpp kan komma att inskränkas även här. Kortfattat framgår följande av uppsatsen. Endast innehavandet av en utsläppsrätt innebär inte en juridisk rätt att släppa ut. För det erfordras tillstånd. Tillståndet är villkorat och utsläppsrätten måste nyttjas inom den tilldelade handelsperioden, vilket innebär att ett exklusivt ägande inte kan anses föreligga. Således uppfyller inte en utsläppsrätt Elgebrants villkor för begreppet egendom. Överlåtelserätten, som innebär en oinskränkt rätt att överlåta utsläppsrätter, faller emellertid under ett undantag vid tillämpning av Parisavtalet. Vidare har överlåtelserätten betydelse för statliga intäkter och företags överlevnad. En successiv minskning av växthusgaser är nödvändig för ett hållbart samhälle. Parisavtalet visar sig kunna inskränka nyttjande- och överlåtelserätten i Sverige under vissa förutsättningar. Försiktighetsprincipen, i 2 kap. 3 § miljöbalken, får även betydelse i frågan. paris agreement emission rights emissions miljöbalken trading objekt shell royal dutch shell cut judgement CO2 human rights climatepolicy reduce right of use transfer right COP26 lag om vissa utsläpp av växthusgaser the precautionary principle the reasonableness balance property Elgebrant Millqvist Hill price phase in phase out naturskyddsföreningen IPCC IPCC-report holder natural person legal person environmental law NDC climate goal WWF the glass work programme emissions trading system allocation kyoto protocol incitement european climate law criticism Rom II regulation law invoke sweden parisavtalet utsläppsrättigheter utsläpp miljöbalken handelsobjekt koldioxid utsläppshandelsdirektivet shell shellmålet shelldomen utsläppsstrategi mänskliga rättigheter klimatpolicy minskning nyttjanderätt överlåtelserätt COP26 lag om vissa utsläpp av växthusgaser försiktighetsprincipen rimlighetsavvägning egendom Elgebrant Millqvist Hill pris annullering naturskyddsföreningen utsläppsmål IPCC IPCC-rapport innehavare fysisk person juridisk person miljörätt NDC parisavtalets klimatmål WWF the glass work programme utsläppshandelssystem tilldelning kyotoprotokollet incitament europeiska klimatlagen kritik rom II förordning lag tillämpning åberopa sverige Law Juridik

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