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Investing in an Interconnected Workforce: Global Education ReformKlug, Amelia 01 December 2014 (has links)
Regardless of culture, socio-economic background, and quality of life, all students deserve the highest quality of education. But the reality is, many education systems around the world do not offer it. Investing in structural reforms in education has the potential to boost economic growth in countries around the world. By learning from different education systems strengths and weaknesses, policy decisions can be made that ensure students are given the opportunity for higher educational outcomes. This study analyzes high, middle, and low quality education systems around the world and the infrastructures that lead to educational success or failure. Fifteen education systems are chosen for this study which includes Shanghai-China, Singapore, Japan, Finland, Canada, Portugal, United States, Luxembourg, Spain, Hungry, Brazil, Argentina, Indonesia, Qatar, and Peru. Each system is analyzed in terms of its teacher quality, curriculum, school system structure, and educational equity. From this study, it appears that there is a high-correlation between four indicators and top- educational success. These four indicators include having a highly selective model for hiring teachers, recruiting teachers from a top-pool of graduates, having a high-level of prestige held for teachers in society, and insuring students of low socio-economic status are given equal educational opportunities for success. Recommendations for a new teacher training and selection model are discussed based on the top four indicators. These recommendations could cause educational gains for both the United States and other systems around the world.
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Triangulära skatteavtalssituationer med fast driftställe : Särskilt om etableringsstatens skyldighet att lindra dubbelbeskattning / PE Triangular Tax Treaty Cases : Particularly on the PE state's obligation to mitigate double taxationAndersen, Martin January 2023 (has links)
No description available.
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Migration internationale des infirmiers haïtiens au Québec : potentiel des accords bilatérauxClerveau, Vanessa 02 1900 (has links)
Mémoire de fin d'études de maitrise réalisé par l'étudiante Clerveau Vanessa, sous la direction du professeur Denis Jean-Louis et Johri Mira pour l'obtention de la maitrise en administration des services de santé, option santé mondiale / La pénurie de main-d’œuvre en santé représente une problématique de santé mondiale et sa gestion par les pays de destination pourrait entraîner de graves conséquences sur les systèmes de santé des pays d’origine. Afin d’en atténuer certaines, l’Organisation mondiale de la santé (OMS) a créé le Code de pratique mondiale. Nous avons exploré le potentiel des accords bilatéraux proposés par ce Code dans le processus de migration des infirmiers haïtiens au Québec. Une analyse qualitative exploratoire a été menée avec des données de la littérature grise, scientifique et du grand public, ainsi que des entrevues semi-dirigées d’experts d’Haïti et de Québec selon un échantillon raisonné, au moyen d’un guide d’entrevue. Elles ont été transcrites manuellement, enregistrées sur Teams et analysées sur Nvivo. La formation des infirmiers haïtiens nécessaire au renouvellement de la main-d’œuvre, le renforcement des capacités du système de santé haïtien, le transfert de connaissances et de compétences, et l’intégration du personnel infirmier haïtien font partie des éléments clés évoqués par les experts en vue d’explorer le potentiel des accords bilatéraux. Haïti et le Québec devraient désigner des éléments nécessaires définissant clairement les besoins respectifs de leur système de santé. Cependant, la mise en œuvre pourrait être compromise par les enjeux d’équité, de dynamique, de pouvoir et d’instabilité en Haïti. Les accords bilatéraux dans le processus de migration des infirmiers haïtiens pourraient servir de levier d’amélioration des politiques de santé publique et de la coopération internationale entre Haïti et le Québec. / The shortage of healthcare workers is a global health issue, and its management by destination countries could impact healthcare systems in countries of origin. The World Health Organization (WHO) has taken steps to mitigate some of these issues by implementing the Global Code of Practice. We explored the potential of the bilateral agreements proposed by this Code in the migration process of Haitian nurses to Quebec. An exploratory qualitative analysis was conducted using data from the grey, scientific, and public literature, as well as semi-structured interviews with experts from Haiti and Quebec based on a purposive sample, using an interview guide. They were manually transcribed, recorded on Teams, and analyzed on Nvivo. The training of Haitian nurses needed to renew the workforce, capacity building of the Haitian healthcare system, transfer of knowledge and skills, and integration of Haitian nurses were among the key elements raised by experts to explore the potential of bilateral agreements. Haiti and Quebec should identify the necessary elements that clearly define the respective needs of their healthcare systems. However, implementation could be compromised by issues of equity, dynamics, power, and instability in Haiti. Bilateral agreements in the Haitian nurse migration process could serve as a lever for improving public health policies and international cooperation between Haiti and Quebec.
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HUMAN RIGHTS AND LABOUR RIGHTS OBLIGATIONS OF MULTINATIONAL COMPANIES. PERSPECTIVES ON PRIVATE MILITARY AND SECURITY COMPANIESMARICONDA, CLAUDIA GABRIELLA 06 April 2016 (has links)
Lo studio si inserisce nel dibattito sul potere delle multinazionali e il rispetto dei diritti umani fondamentali e approfondisce i concetti di responsabilità sociale delle imprese (CSR) e della loro "accountability", inquadrando l'analisi nel contesto più ampio degli investimenti esteri diretti (FDI), con i relativi aspetti economici, tecnologici e sociali, nonché ambientali e politici.
Si analizzano le norme internazionali in tema di rispetto dei diritti umani da parte delle aziende, ed i meccanismi legali per rendere le società "accountable", soprattutto in caso di complicità aziendali negli abusi perpetrati dagli Stati, anche attraverso la giurisprudenza dei tribunali penali internazionali e dei tribunali statunitensi.
Viene data attenzione al settore della sicurezza, i.e. "Private Military and Security Companies" (PMSCs, interessato da notevole crescita negli ultimi decenni. Le PMSCs, impiegate da parte dei governi che esternalizzano una funzione tipicamente dello stato e da imprese e ONG attive in contesti difficili, hanno operato senza adeguato controllo.
Le loro attività sollevano questioni su potenziali abusi dei diritti umani commessi dai propri dipendenti oltre che su violazioni dei diritti del lavoro subite dagli stessi.
Le azioni ONU per portare le PMSCs fuori dalla 'zona legale grigia' in cui hanno operato vengono trattate insieme alle iniziative di autoregolamentazione. / The study, given the debate about the increasing power of corporations and the attempts to ensure their respect of fundamental human rights, deepens the concepts of corporate social responsibility (CSR) and corporate accountability, framing the analysis within the broader discourse of Foreign Direct Investment (FDI), with its economic, technological and social aspects as well as environmental and political issues.
International standards in the area of corporations’ human rights obligations are analyzed in addition to legal mechanisms to hold corporations accountable, particularly for corporate complicity in human rights abuses by States, through the jurisprudence of international criminal tribunals and U.S. Courts.
Special attention is given to the security sector, i.e. Private Military and Security Companies (PMSCs), interested in the last decades by a steady growth. PMSCs, increasingly contracted by governments willing to outsource a typical state function and by companies and NGOs active in difficult contexts, have been operating without proper supervision and accountability.
PMSCs activities raise issues concerning potential human rights violations committed by their employees and labour rights abuses their employees might suffer themselves.
UN actions aimed at bringing PMSCs out of the legal ‘grey zone’ where they have been operating are tackled alongside with self-regulatory initiatives.
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The collection of value added tax on online cross-border trade in digital goodsVan Zyl, Stephanus Phillipus 20 January 2014 (has links)
Technological advances have had a major impact on traditional retail shopping changing it from a physical undertaking to a completely digitised experience where consumers buy digital media online. VAT systems that do not specifically provide for, or which have not been adapted to cope with, technology-driven advances, generally do not provide for the adequate levying and collection of VAT on cross-border digital trade. The South African VAT system is no different. The taxation of e-commerce should not artificially advantage or disadvantage e-commerce over comparable traditional commerce, or unnecessarily hinder the development of e-commerce. This thesis determines whether the South African VAT Act 89 of 1991 in its current form, can be applied adequately to raise and collect VAT on cross-border digital transactions. Where shortcomings in the VAT Act are identified, the harmonised VAT rules of the European Union (EU), together with the Organisation for Economic Cooperation and Development (OECD) proposals on consumption taxes, are analysed and discussed to seek possible solutions and make recommendations. / Mercantile Law / LL.D.
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The collection of value added tax on online cross-border trade in digital goodsVan Zyl, Stephanus Phillipus 20 January 2014 (has links)
Technological advances have had a major impact on traditional retail shopping changing it from a physical undertaking to a completely digitised experience where consumers buy digital media online. VAT systems that do not specifically provide for, or which have not been adapted to cope with, technology-driven advances, generally do not provide for the adequate levying and collection of VAT on cross-border digital trade. The South African VAT system is no different. The taxation of e-commerce should not artificially advantage or disadvantage e-commerce over comparable traditional commerce, or unnecessarily hinder the development of e-commerce. This thesis determines whether the South African VAT Act 89 of 1991 in its current form, can be applied adequately to raise and collect VAT on cross-border digital transactions. Where shortcomings in the VAT Act are identified, the harmonised VAT rules of the European Union (EU), together with the Organisation for Economic Cooperation and Development (OECD) proposals on consumption taxes, are analysed and discussed to seek possible solutions and make recommendations. / Mercantile Law / LL.D.
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Design and Delivery of Effective Activation Measures : what Works and for Whom? / Conception et mise en oeuvre des mesures d'activation : quelle efficacité et pour qui ?Escudero Vasconez, Maria Veronica 16 November 2018 (has links)
Les politiques actives du marché du travail (PAMT) sont considérées de plus en plus comme nécessaires pour renforcer le lien entre protection sociale et création de sources de revenu plus durables dans l’objectif d’améliorer la qualité de l’emploi mais aussi, de façon plus générale, les conditions de vie. En conséquence, ces mesures jouent un rôle essentiel aujourd’hui dans les programmes de politique publique de la plupart des économies avancées et voient leur importance augmenter fortement dans les pays émergents et dans les pays en développement, où elles ne sont pas encore aussi bien établies. Il reste toutefois encore beaucoup à apprendre sur l’impact de ces mesures, en particulier sur le rôle des caractéristiques de leur mise en œuvre. Cette thèse entend contribuer à ce débat en étudiant l’efficacité des PAMT et le rôle des systèmes de mise en œuvre pour ce qui est de leur impact à la fois dans les pays développés et dans les pays émergents et en développement.Le premier chapitre examine sous un angle macroéconomique l’efficacité des PAMT à améliorer les résultats sur le marché du travail au sein des pays de l’OCDE, en particulier pour les travailleurs peu qualifiés. Il est capital de saisir de façon empirique l’effet net global des PAMT sur l’ensemble du marché du travail, car ces politiques entraînent souvent des phénomènes de substitution, de déplacement et d’autres conséquences indirectes. Les deux chapitres suivants cherchent à déterminer si les PAMT doivent être encore étendues dans les pays émergents et en développement. Pour ce faire, les effets au niveau individuel de deux types de PAMT en Amérique latine sont étudiés, en s’appuyant sur la présence de règles d’attribution intéressantes et de données de qualité au niveau individuel. Ainsi, le deuxième chapitre s’intéresse plus particulièrement aux conséquences à moyen et long terme d’un programme de workfare péruvien, l’une des mesures d’activation les moins étudiées, bien que fréquemment mise en œuvre dans la région, afin d’évaluer la durabilité de ses effets. Le troisième chapitre s’intéresse à l’introduction d’un ensemble complet de PAMT en Argentine, dans le but d’aider les bénéficiaires éligibles d’un programme de transfert de fonds sous conditions à trouver des sources de revenus plus stables. Dans les deux cas, l’accent est mis sur les effets sur la qualité de l’emploi et sur la manière dont la mise en œuvre des mesures conditionne leur impact.Ces travaux montrent que les PAMT sont utiles mais à condition qu’elles s’accompagnent d’une conception et d’une mise en œuvre appropriées. Les résultats confirment l’importance de ces facteurs pour ce qui est de l’efficacité des mesures tant dans les pays de l’OCDE que dans ceux d’Amérique latine étudiés. L’ampleur des effets dépend du type de mesure étudiée et de la catégorie de bénéficiaires visée. / Today, active labor market policies (ALMPs) are increasingly seen as a necessary tool to strengthen the link between social protection and the creation of more sustainable sources of income with a view to increasing work quality but also improving living conditions more broadly. As a result, the role of ALMPs in policy agendas remains high in most advanced economies and has increased dramatically in emerging and developing countries, where ALMPs are still less established. Despite this, there is still a lot to be learned regarding the impact of these policies, particularly with regards to the role of implementation characteristics. My dissertation aims to contribute to this debate by looking at the effectiveness of ALMPs and the role of delivery systems in shaping their impact in both, developed and emerging and developing countries.It starts by examining the effectiveness of ALMPs in OECD countries in improving labor market outcomes, especially for low-skilled individuals, from a macroeconomic perspective (Chapter 1). Capturing empirically the overall net effect of ALMPs on the wide labor market is of upmost importance, since the role of ALMPs frequently involves substitution, displacement and other indirect effects. Then, the following two chapters aim to assess whether ALMPs should be leveraged further in emerging and developing countries, by investigating the individual-level effects of two different types of ALMPs in Latin America, exploiting the availability of interesting assignment rules and good-quality individual-level data. Chapter 2 focuses on the medium- to long-term effects of a Peruvian workfare program, one of the least studied ALMPs in the region albeit commonly implemented, to assess the sustainability of these type of programs’ effects. Chapter 3 then looks at the provision of a comprehensive package of ALMPs in Argentina, implemented to support eligible beneficiaries of a conditional cash transfer program in finding more stable income opportunities. In both cases, the focus is placed on the effects on work quality and on the role of design and implementation in shaping the effects.My research suggests that ALMPs are relevant but mostly through appropriate design and implementation aspects. The results confirm the importance of these factors in ensuring effectiveness both in OECD and the Latin American countries assessed. The size of effects depends on the type of policy assessed and on the beneficiary group.
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Flux internationaux de capitaux et secret bancaireKeufak Tameze, Hugues Magloire 29 November 2013 (has links)
Symbole de protection des libertés individuelles, le secret bancaire est perçu par les profanes, avec le développement de la criminalité financière transfrontalière, comme étant un élément qui favorise les fraudes, le blanchiment de capitaux, le financement du terrorisme ainsi que l’évasion fiscale. L’analyse juridique de cette institution nous montre qu’elle est l’élément le plus important de la réussite des opérations ayant pour but les flux internationaux de capitaux, et un facteur qui stimule la réussite économique et la mondialisation. La réglementation et la régulation des flux internationaux de fonds par un certain nombre de législations éparses et variées modifie considérablement la notion du secret bancaire. Une des caractéristiques fondamentales de ce bouleversement est qu’il institue des liens entre les différents opérateurs qui interviennent dans le contrat. Le contrôle de cette opération pousse les Etats à mutualiser leurs efforts et à se mettre ensemble en vue de défendre leurs intérêts financiers respectifs à travers la lutte contre les flux de capitaux illicites. Par ailleurs, la défense de ces intérêts financiers entraine incontestablement la redéfinition substantielle des missions du banquier d’une part, notamment sa façon de percevoir la relation avec la clientèle, de recueillir et d’échanger des informations, ainsi que la coopération avec les autorités publiques et de contrôle internes et internationales. D’autre part, on note du fait de cet élargissement de missions du banquier, une extension des risques pénaux à l’égard de ce dernier. Cependant, la dilution du secret bancaire à l’échelle internationale tant pour des nécessités contractuelles, que pour les nécessités de la lutte contre la criminalité entraine des dérives importantes se manifestant à travers le manque de stratégies adaptées permettant d’éviter dangers et de réagir en cas d’atteinte aux droits de l’Homme. D’où la nécessité de redéfinir un nouveau cadre juridique qui permet non seulement de limiter les atteintes au secret bancaire et aux droits de l’Homme, mais aussi, oblige les différents intervenants dans la chaine des transferts internationaux de fonds, «de jouer aux mêmes règles du jeu», d’être tributaires de mêmes droits, et surtout des mêmes obligations. C’est à ce prix et à ce prix seulement, que le secret bancaire pourra être réhabilité en tant qu’institution fondamentale / The regulation of the international flows of fund by a number of scattered and varied legislations modifies considerably the notion of the bank secrecy. One of the fundamental characteristics of this upheaval is that it establishes links between the various operators who intervene in the contract. The control of this operation urges States to mutualize their efforts and to put itself together to defend their respective financial interests through the fight against the illicit capital flows. Besides, the defense of these financial interest conduct unmistakably the substancial redefining of the banker on one hand, in particular the way it perceives the relation with the clientele, of collects and of exchanges information, as well as the cooperation with the public authorities and control internal and international. On the other hand, we note because of this extension of missions of the banker, an extension of the penal risks towards him.
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Transnational Corporations and Human Rights : Assessing the position of TNCs within international human rights law, and the appropriateness of an international treaty on business and human rightsSöderlund, Erik January 2018 (has links)
Transnational corporations are playing an important role in the global economy of today. Many of these corporations have great economic resources and have the possibility of contributing to the development of societies in developing states. At the same time, in their search for profit, the activities of TNCs have proven fatal to some of the individuals employed by them, or otherwise in contact with their activities. Within the international legal framework, corporations are not traditionally treated as subjects and if a TNC allocates its production to a state with lax human rights protection, no binding international standards exist to regulate the conduct of the corporation. In my thesis I will assess the position of TNCs under the present core human rights instruments and soft law initiatives. I will also analyze a draft treaty text produced by the Intergovernmental Working Group on Business and Human Rights, released in July 2018, to reach a conclusion on whether such an instrument would affect the international legal status of TNCs and provide a more robust protection of international human rights.
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Truly Equal? An Analysis of Whether Canada’s Political Finance System Fulfills the Egalitarian ModelConacher, Duff 01 June 2023 (has links)
This thesis is an examination of whether the “egalitarian model” for political finance that has been established by the Supreme Court of Canada, other Canadian courts and legal scholars and commentators is actually egalitarian and has been applied consistently (in Chapter 2), and whether Canada’s political finance system measures up to the Court’s model (in Chapters 3 and 4), and how it could be changed to comply with a more egalitarian model that would also be ethical in terms of preventing even the appearance of a conflict of interest (in Chapters 6 and 7). Chapter 1 sets out a general theoretical framework for evaluating the Supreme Court’s egalitarian model, and I develop and set out a more egalitarian model in Chapter 5. In the Chapter 8 conclusion, I summarize the findings and propose structural and positive Charter rights court cases as a way forward, given that the platforms federal politicians and political parties from the past few elections, and the reports of parliamentary committees, have not called for the most of the changes I propose are needed to make the system more egalitarian.
The thesis addresses political finance broadly defined as money, property, use of property, gifts, services, favours and other benefits and advantages provided to nomination contestants, election candidates and political party leadership contestants, electoral district associations, political parties, politicians and their staff during election campaign periods and also during the time period between elections, including support provided by “third-party” interest groups, lobbyists and other individuals, and by media outlets. In Chapter 3, I examine the rules that apply to each of these political actors in the areas of registration, donations and loans, spending, public subsidies and disclosure (including auditing), including a separate section on the role of media and social media.
Given that political systems include providers (whether as contractors or donors) of money, property and the use of property (including gifts and other benefits and advantages), and services (including favours) to politicians, and given that providers could be lobbyists, I also examine in Chapter 4 the rules concerning gifts, favours and other benefits and relations between voters, lobbyists and politicians, and concerning the conflicts of interest that can be caused by these activities.
Other than disclosure and auditing, I do not cover enforcement measures or systems in any of the areas. However, I do note at various points in the thesis that, as several studies and history have shown clearly, effective enforcement measures, policies and practices are key to ensure compliance with such rules.
The main contentions that I make are: that the key principles of the Supreme Court of Canada’s egalitarian model have not been consistently upheld by the Court and other Canadian courts, that Canada’ federal political finance system does not fulfill the Court’s egalitarian model, and that several changes are needed to make the model and the system more egalitarian, only a few of which have been addressed by Canadian courts and scholars to date. These contentions counter the claim made in the Court’s rulings, and by many scholars and commentators, that Canada’s political finance system has developed and is based on an egalitarian model.
In Chapters 5 through 7, I develop a more egalitarian model and set out specific proposed changes to make Canada’s systems more egalitarian, both in theory and in practice, within the framework of a democratic good government political system (meaning a system with separation of powers, elections, human rights protections, rule of law etc.) and a mixed market economy with both public sector institutions and private sector businesses, unions and other organizations (cooperatives, non-profit, religious organizations etc.). Both the model and many of the specific proposed measures should also be applicable in other jurisdictions with different political systems and economic systems.
The framework of 19 standards for a more egalitarian model that I develop in Chapter 5 is based mainly on John Rawls’ theory of justice, but modified and expanded to incorporate critiques of Rawls’ theory, other legal principles and democratic good government theories, international standards, government ethics case law, behavioural psychology studies, and evidence of the public’s expectations.
The 201 proposals I make in Chapters 6 and 7 for specific changes to the rules of Canada’s current federal political finance system (again, broadly defined), are based on the model, measures from various jurisdictions in Canada and elsewhere, and international standards. I am not claiming that these changes would definitely result in “better” or more “public interest” policy-making decisions, however that would be determined. I am only contending that the framework I develop is more egalitarian than the Supreme Court’s model, and that the rule changes I suggest would make the political finance, gifts, favours, conflict of interest and lobbying systems align with the more egalitarian model I propose.
I primarily use the doctrinal research methodology by examining scholarly research and, given I also examine aspects of the laws of Canadian provinces and municipalities, and other countries, I also deploy some aspects of the comparative methodology (most fully when comparing Canada’s federal rules to Quebec’s rules, and somewhat when comparing Canada’s rules to the U.S. and U.K. rules). The research results from these sources inform the conclusions I set out in my thesis.
The thesis advances knowledge in the following areas:
1. It is the first complete evaluation of the federal Canadian political finance, gifts-favours-benefits, conflict of interest and lobbying rules and systems in their current state as of May 2023, based on the findings of extensive new research into key parts of these systems;
2. It sets out the first comprehensive analysis of how the Supreme Court of Canada’s egalitarian model has been applied by the Court and other courts inconsistently, in ways that do not comply with the model;
3. It sets out the first analysis of how Canada’s political finance statutory rules, again defined broadly to include rules that apply to donations, loans, gifts, services, favours and other benefits, lobbying and conflicts of interest, do not comply with the Supreme Court’s egalitarian model, based in part on new statistical research set out in 28 charts, and;
4. It sets out a new theoretical framework based on 19 standards, and a comprehensive set of 201 innovative proposals for changes to make Canada’s political finance rules (again defined broadly) more egalitarian, and more ethical in terms of preventing conflicts of interest. Five comprehensive studies of key parts of the political finance, ethics and lobbying systems are also proposed to gather key information needed to inform the design of some of the 201 proposed changes. Eight structural and positive Charter rights cases are also proposed to challenge current rules that do not comply with the egalitarian model.
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