The Constitution, being the Supreme Law of the Peruvian legal system, irradiates its normative force towards all the legal fields. For its part, Commercial Law is an area based on privatea utonomy; however, in our legal system a zone free of constitutional control does not exist.In this article, the author conducts a remarkable analysis about the constitutionalization of Commercial Law, making reference to the Constitutional Court’s jurisprudence which, applying fundamental principles  and  rights,  has had an effect on the application of the commercial laws in our country. / La Constitución, al ser la Norma Suprema del sistema jurídico peruano, irradia su fuerza normativaa todos los ámbitos del Derecho. Por su parte, elDerecho Mercantil es una rama que se basa en laautonomía privada; sin embargo, en nuestro orde-namiento no existe zona que esté exenta de controlconstitucional.En este artículo, el autor realiza un notable análisis acerca de la constitucionalización del Derecho Mercantil, haciendo un recorrido por la jurisprudencia del Tribunal Constitucional que, aplicando principios y derechos fundamentales, ha influido en la aplicación de las normas mercantiles en nuestro país.

Cette thèse prend pour objet la construction d’un discours politique et social nouveau - celuide l’Europe communautaire. Ce processus est appréhendé comme le résultat du travail demultiples collectifs d’acteurs politiques et savants. Ces collectifs ont contribué à l’invention duvocabulaire communautaire, d’une part, et à la normalisation de certains savoirs etinterprétations des Communautés, d’autre part. Il s’agit alors de mettre en lumière lesconditions historiques de ce travail collectif dans deux Etats fondateurs de la constructioneuropéenne – la France et l’Allemagne. L’enjeu est d’explorer tout à la fois les conditions depossibilité de l’innovation politique et les conditions de légitimation d’un objet politiquenouveau.En mobilisant des sources historiques variées, ce travail retrace les carrières dans les débatscommunautaires de deux des définitions largement utilisées pour définir l’Europecommunautaire jusqu’à aujourd’hui - la « supranationalité » et « l’économie sociale demarché ». L’étude croisée de leurs usages permet d’examiner les controverses politicoacadémiquesdans lesquelles l’Europe communautaire a été définie comme type institutionneldistinct (de l’Etat-nation) et comme mode de gouvernement spécifique (du marché). A reboursde l’hypothèse d’une « révolution communautaire », la thèse invite à réinscrire l’inventioncommunautaire dans le temps plus long de la construction des Etats nationaux et de leurssavoirs. A l’opposé d’une lecture génétique de la construction communautaire commedéploiement d’un sens défini depuis les années 1950, elle donne à voir la diversité desinterprétations et des savoirs qui ont été produits et se sont affrontés dans les premières, etidentifie les conditions de leurs succès différenciés. / This dissertation aims to understand the construction of a new type of political and socialdiscourse: that of the European Economic Community (EEC). This process is taken, on theone hand, to be the invention on the part of political actors and scholars of a vocabulary andconceptual apparatus which made the EEC thinkable. On the other hand, the process isunderstood as the constitution of specialized disciplines which, by more or less successfullyasserting their legitimacy to produce discourse on the EEC as an object, have contributed torendering certain interpretations obligatory. The dissertation highlights the historical conditionsin which actors have contributed to the emergence, circulation and stabilization of suchknowledge in two founding member states of the EEC - France and Germany – up to the firstenlargement of the EEC in 1973. Beyond the specific case of European integration, thechallenge is to explore the conditions both for political innovation and for the legitimization ofa new political object.Making use of several types of historical source, the thesis retraces the careers of two of thedefinitions widely used to define the EEC up to the present - "supranationality" and the "socialmarket economy". Examination of the uses of these terms makes it possible to identify andinvestigate politico-academic controversies in which the EEC has been defined as a distinctinstitutional type (of the nation-state) and as specific mode of government (of the market).In contrast to the hypothesis of a "revolution" in the EEC, the thesis calls for the reinsertion ofthe invention of the EEC into the longer history of construction of national states andgovernment sciences. Contrary to a genetic interpretation of European integration as a definiteproject from the 1950s, it reveals the diversity of interpretations and knowledges which wereproduced and which competed with one another in the early years of the EEC, and identifiesthe conditions for their unequal success. Finally, the dissertation leads us to qualify thehypothesis of the formation of "common sense" about the EEC, emphasizing the national anddisciplinary differences which persist in their interpretations.

The thesis "Concept of Privatization and Restructuring by the Treuhandanstalt, discourse about Mr. Rohwedder and Mrs. Breuel" deals with the creation of the Eastern German privatization agency (THA). Further, the two major tasks of the institute, privatization and reorganization of the national wealth of the GDR, are being analyzed. After the "Treuhandgesetz" (privatization law) had been enforced, the THA soon started to sell companies out of their portfolio. Other companies needed to be shut down and people started to lose their employment. This course of action was heavily criticized by the political opposition as well as the Eastern German people, who were longing for increased wealth. In consequence, the THA started to shift its focus from privatization to reorganization. The controversy surrounding the THA in the middle of the reunification process of Germany is shown by the assassination of Mr. Rohwedder by the terrorist organization RAF. The net financial outcome after four years of management by the THA is a deficit of 200 billion DM.

Au cours des six dernières décennies, la Chine a connu un passage d’une économie planifiée à une économie de marché. Durant la même période, un changement profond a eu lieu dans les instruments et la mise en œuvre de la politique monétaire. Cependant, jusqu’à présent, la politique monétaire chinoise se distingue considérablement de celui des économies de marché développées. Durant la période de l’économie planifiée, la Chine a adopté le système de la banque unique et le système de gestion des crédits hautement centralisée. Ces systèmes permettait à la Banque populaire de Chine (la BPC) de contrôler directement le volume d’émission de liquidités et les transferts bancaires par le plan de liquidités et le plan de crédit afin d’ajuster les agrégats monétaires. Durant la période de la transition économique, la Chine a progressivement abandonné son système de la banque unique. Néanmoins, la BPC n’était pas encore une banque centrale véritablement indépendante, parce qu’elle conservait une partie de ses opérations de financement direct à l’appui du développement des agents non-financiers. Même si la BPC a commencé à employer les leviers indirects pour ajuster la dynamique monétaire, elle a continué à mettre en œuvre les instruments d’ajustement direct. En 1994, année où la Chine a entamé des réformes économiques plus importantes, a été établi un système de la banque centrale véritablement indépendant, qui a ensuite été amélioré en 1998. La BPC a exercé, de façon exclusive, les fonctions d’une banque centrale et a mis en œuvre sa politique monétaire principalement à travers des instruments d’ajustement indirect. Cependant, la BPC n’a pas totalement abandonné l’usage du contrôle administratif direct sur les agrégats de crédits. L’autorité monétaire chinoise renforce progressivement le contrôle des activités du système bancaire parallèle, la centralisation de la politique monétaire et son efficacité depuis 2014, par peur de la hausse du levier financier et de l’endettement élevé. / Over the past six decades, China has experienced an institutional change from a planned to a market economy. During the same period, an in-depth change in the instruments and implementation of China’s monetary policy has occurred. However, until now, China’s monetary policy retains considerable differences compared with that of developed market economies. During the planned economy period, China adopted a mono-banking system and a highly centralized credit management system. Under a mono-banking system, the People’s Bank of China (PBC) could directly control the issuance volumes of cash and bank transfers by means of the cash plan and the credit plan to adjust monetary aggregates. During the economic transition period, China gradually abandoned the mono-banking system. However, the PBC still did not become a truly independent central bank because it retained part of its direct financing operations in support of non-financial agents’ development. Although the PBC began to employ indirect levers to adjust monetary dynamics, it continued to implement the monetary policy principally by means of direct adjustment instruments. Since China’s accession into wider economic reforms in 1994, a truly independent central banking system was established and eventually improved in 1998. The PBC has exclusively exercised the functions of a central bank and implemented its monetary policy principally by means of indirect adjustment instruments; however, it did not fully abandon the use of direct administrative controls over credit aggregates. Out of fear for rising financial leverage and high indebtedness (in particular of non-financial corporations), since 2014 China’s monetary authority gradually enhanced the monitoring of shadow banking activities, and thereby the centralization and effectiveness of monetary policy.

This master thesis elaborates on the question whether there is a difference in the understanding of Corporate Social Responsibility (CSR) on the universal level and on the regional level in South America. It is built upon the dichotomy of the recent movement in the CSR field that seeks to answer both emerging transnational challenges in a coordinated way while delivering a significant impact on the local level. The analysis is performed using the method of content analysis. Two major aspects of CSR are analyzed - the way the nature of CSR is defined and the prominence of the issues that CSR should address. Based on the results of the content analysis, we identify major trends in the understanding of CSR on both levels and determine the scope of the difference between them. Regarding the differences, we find one common denominator that is dominant on both levels - institutions and governance. In other categories we observe a high variability of the prominence across analysed levels. The important trends revealed in the thesis is a high penetration of South America with foreign CSR institutions and a significant impact of a membership in a global CSR organization on how CSR is communicated by a member organization on the regional level.

La perspective écologique qui s’est développée en criminologie adopte une notion implicite de la spatialité qui réduit l’environnement à un simple site géographique et exclut les rapports de pouvoir, les dynamiques sociales et culturelles ainsi que les valeurs qui y sont véhiculées. La présente étude interroge donc l’importance de l’espace géographique en criminologie. Elle se penche particulièrement sur le rôle de l’espace dans la (re)production et la régulation d’illégalismes et de déviance ludique ainsi que sur la production du savoir par le biais du concept de liminalité compris comme un espace-temps symbolique. Pour exposer le concept de liminalité, la thèse repose sur une ethnographie de 5 mois et demi réalisée dans deux villes balnéaires du Costa Rica. Elle montre comment les pratiques néolibérales de l’industrie touristique créent un espace liminaire qui répond aux quêtes d’exotisme, mais surtout de sens et d’authenticité recherchées par les touristes qui souhaitent rompre avec leur vie quotidienne. Alors qu’un pan de la littérature scientifique considère la liminalité comme un espace où les normes quotidiennes sont suspendues, cette thèse suggère que les touristes adhèrent aux normes présentes dans cet espace, soit à celles qui reposent spécifiquement sur la consommation d’un hédonisme agressif. Cela les mène à une consommation d’alcool et de drogues ainsi qu’à une sexualité dites hors de l’ordinaire. S’inscrivant dans une approche interdisciplinaire, cette étude emprunte, dans un premier temps, la notion d’espace à la géographie culturelle. Cette conception de l’espace qui comprend une dialectique idéaliste-matérialiste permet d’adopter une perspective analytique de développement inégal. Celle-ci permet de comprendre non seulement pourquoi certains endroits, lieux, régions et pays sont connus pour être des espaces dits liminaires, mais également en quoi les pratiques d’une économie capitaliste poussent ceux-ci à miser sur une image de liminalité pour (sur)vivre dans l’économie de marché. Inspirée dans un deuxième temps par l’anthropologie sociale, la thèse considère l’expérience touristique comme un rite de passage et propose que les touristes soient soumis.es à un dispositif symbolique qui les mène à performer in situ une identité de touriste. Cette performance, concrétisée par la consommation de transgressions, a pour conséquence de (re)produire l’espace liminaire. La thèse montre également que ce dispositif symbolique est un mécanisme de régulation non seulement des conduites, mais aussi des corps. Enfin, la thèse indique que le terrain de recherche est également une liminalité pour les chercheur.ses qui les affecte ainsi que le savoir produit. / Within the field of criminology, the ecological perspective argues for an implicit notion of spatiality, one which reduces the physical environment to nothing more than a basic geographical site, thereby excluding the power relationships, as well as the social and cultural dynamics, or values- and meaning-based dynamics, conveyed therein. As such, this study investigates the importance of geographical space in criminology. By employing the concept of liminality, defined as a symbolic space-time, this thesis also specifically studies the role space plays in the (re)production of both illegalisms and playful deviance, their respective regulation, as well as in the production of knowledge. In order to shed light on the liminality concept, this thesis draws on a five-and-a-half-month-long ethnography, carried out in two Costa Rican beach towns. It also illustrates how the tourism industry’s neoliberal practices produce a liminal space that caters to quests for the exoticism, and especially the hedonism and authenticity, sought by tourists seeking to escape the confines of their everyday lives. While a segment of the scientific literature views liminality as a space where everyday norms are suspended, this thesis instead suggests that tourists adhere to norms already present in such spaces, ones specifically based on an aggressive form of hedonism, which in turn result in “out of the ordinary” alcohol and drug consumption, as well as sexuality, on the part of tourists. In adopting an interdisciplinary approach, this study initially employs cultural geography’s notion of space. This conception of space, which employs an idealist-materialist dialectic, also allows for the adoption of an analytical perspective based on the concept of uneven development. It also makes it possible to understand not only why certain places, regions, and countries are recognized as being so-called liminal spaces, but also how the practices of a capitalist economy push them to rely on an image of liminality in order to survive and operate within the market economy. In additionally taking inspiration from social anthropology, this thesis views the touristic experience as a rite of passage, while also proposing that tourists are subjected to a symbolic device, which leads them to perform a site-specific tourist identity. This performance, given concrete form by the consumption of transgressions, results in the (re)production of the liminal space. The thesis also shows that this symbolic device is a regulating mechanism in regard to conducts, but additionally to bodies. Lastly, the thesis illustrates the ways in which the research field is also a liminality for researchers, one which affects them, as well as the knowledge produced therein.

The master thesis The solution of the financial crisis in the Federal Republic of Germany 2008-2009 is based on the statement, that the state intervention during the solution of the financial crisis in the Federal Republic of Germany (FRG) was in accord with the model of social market economy. The confirmation or disproval of this statement shall be reached by answering the following questions: What are the basic principles of the social market economy in FRG? How does the bank system of FRG work? What was the timeline of the financial crisis in FRG? What measures had to be taken to master the crisis? What was the role of the state in these measures? Within the framework of these questions this master thesis deals with the economic system and economic policy of FRG and the role of the state and other actors in the forming of economic policy. The bank system is outlined and the financial crisis as an example of general rules applied to particular regulative measures are discussed. In the topic of the financial crisis the focus is put on the beginning and the causes of the global financial crisis, the impact of the financial crisis on FRG and the central point are the particular measures which were taken to solve the financial crisis in FRG. Keywords Financial crisis, solution of the financial crisis...

С развитием рыночных отношений значение аналитической деятельности бухгалтеров возрастает. Предоставлению форм годовой бухгалтерской отчетности предшествует большая подготовительная работа. В показателях учета раскрываются количественная и качественная стороны хозяйственных процессов, которые характеризуют факторы хозяйственной жизни. В России и Китае идет процесс реформирования национальных систем для приведения их в соответствие с международными стандартами. В связи с этим целесообразно провести сравнительный анализ особенностей составления основных форм бухгалтерской отчетности в России и Китае для выделения основных моментов методологии ее формирования. Цель магистерской диссертации состоит в проведении сравнительного исследования теоретических основ и нормативных документов при составлении финансовой отчетности в условиях глобализации в России и КНР. / With development of the market relations the value of analytical activity of accountants increases. Granting forms of annual accounting reports is preceded by big preparatory work. In indicators of account the quantitative and qualitative parties of economic processes which characterize factors of economic life reveal. In Russia and China there is a process of reforming of national systems for their reduction to compliance with the international standards. In this regard it is expedient to carry out the comparative analysis of features of drawing up the main forms of accounting reports in Russia and China for allocation of highlights of methodology of her formation. The purpose of the master thesis consists in carrying out a comparative research of theoretical bases and normative documents by drawing up financial statements in the conditions of globalization in Russia and the People's Republic of China.

This is a comparative study of the spatial patterns of peasant crop farming in Chibombo District between the 1980s and the 1990s. The study lists and discusses the agricultural support system, communication infrastructure and the crop production and patterns of the 1980s within the environment of centralised planning and then compares these to the structures and patterns of the 1990s in an atmosphere of economic liberalisation. This comparison in crop production, cropping patterns, institutional support systems and the communication infrastructure in five sampled farming wards of Chibombo District, leads to the conclusion that there is a marked change in the structures and patterns of the 1990s from those of the 1980s. Thus, in Chibombo District, the state of the communication infrastructure in the 1990s is generally poorer than the communication infrastructure of the 1980s, the agricultural support system of the 1990s is largely privately owned and found in fewer farming areas while the agricultural support system of the 1980s was state controlled and more widely spread, and crop patterns in some farming wards are different in the 1990s from those of the 1980s. In the 1990s, crop production in farming wards with a supportive environment has increased than it was in the 1980s but decreased in those where a conducive environment lacks. In this line, the study makes several recommendations for consideration on how to mitigate the problems that the peasant farmers are facing or how to enhance the positive changes that have occurred in Chibombo District. / Geography / M.A. (Geography)

Summaries in German and English / Text in German / Der Wettbewerb ist eine der prägenden Kräfte der Arbeitswelt. Gestaltet wurde die gegenwärtige Wettbewerbsordnung im deutschsprachigen Raum massgeblich von den neoliberalen Ökonomen Alfred Müller-Armack, Walter Eucken und Friedrich August von Hayek. Diese Literaturstudie untersucht die Wettbewerbsordnung dieser drei Ökonomen, deckt ihre ethischen Prämissen auf und diskutiert diese aus theologisch-ethischer Sicht. Im ersten Teil wird der vielschichtige Begriff Neoliberalismus sowie der Wettbewerb wirtschaftsgeschichtlich eingeordnet und die ausgewählten Texte einer wissenschaftlichen Textanalyse unterzogen. Tabellarisch und nach Themen geordnet werden die Thesen der Einzeluntersuchungen zusammengefasst. In fünf Themenbereichen zeigen sich signifikante Überschneidungen bei allen drei Ökonomen. Diese ausgewählten fünf Themenbereiche werden im zweiten Teil theologisch-ethisch diskutiert. Damit theologische Ethik und Ökonomie zu einem konstruktiven Austauschverhältnis gelangen können, wird vorgängig die Reichweite und Grenze einer biblisch-theologischen Arbeitsethik diskutiert. Zudem wird die biblische Perspektive zur Arbeit und zum Wettbewerb eruiert. Abschliessend werden der Kirche wie auch der Wirtschaft Impulse zur Gestaltung einer menschenwürdigen Arbeitsethik gegeben. / Competition is one of the distinctive forces of the working world. Amongst German speaking scholars, the current Wettbewerbsordnung (Engl.: order of competition) was shaped to a great extent by the neo-liberal economists Alfred Müller-Armack, Walter Eucken und Friedrich August von Hayek. This literature study examines the Wettbewerbsordnung of these three economists, uncovers their ethical premises and discusses these from a theological ethical point of view. The first section puts both the complex term ‘Neoliberalism’ and competition into an economic historical context. It also contains a scientific analysis of the chosen texts. The theses of the individually examined texts are summarised in tabular form and classified by subject area. In five areas, all three economists present significant overlap. In the second section, these chosen five areas are discussed from a theological ethical perspective. In order to enable a constructive exchange between theological ethics and economics, the analysis of the abovementioned five areas is preceded by a discussion of the scope and limits of a biblical theological work ethic. Further, this Master thesis traces the biblical perspective on work and competition. In conclusion, ideas are suggested both for the church and the economy on how to create a humane work ethic. / Philosophy, Practical & Systematic Theology / M. Th. (Theological Ethics)