Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / The central scope in this doctoral thesis refers to the comparative analysis of dilemmas in moral and legal cases in order to sustain that, genuinely moral dilemmas and genuinely legal dilemmas do not exist. Moreover, those examples which frequently are used and referred to in literature or are part of distinct systems of rules, or are mental creations which serve to evaluate or analyze a system of rules, or yet are false dilemmas (pseudo dilemmas) and, therefore, are perfectly solvable. Thus, we analyze, in Law, the arguments that lead to the classification and ruling of legal cases (in easy, difficult and tragic) and compared them with the arguments involved in moral dilemmas. We assessed whether these cases are real or just ideal, that is, if moral and legal dilemmas indeed exist. We have performed a historical overview on the influence of the main paradigm related to the theme, namely, Legal Positivism and we have presented logical problems (coherence and completeness) of the legal ruling, especially the emergence of gaps. As we have approached the theme of gaps from the vagueness of legal terms and presented the classification and solution of legal cases from Dworkin, Hart, Atienza and MacCormick. Within moral scope, we present a historical overview of the traditional view of moral problems, the interdependence between Moral and Law, we investigate the existence of moral dilemmas of soluble and insoluble type, we expose the problem of decidability of moral cases and present a taxonomy and solution to moral issues in easy, difficult and tragic (dilemmas). Eventually, we developed a comparative table with the four components of moral and legal decisions: on the deliberator, on the object of deliberation, on the decision-making process, and on the result of the deliberation. Forthwith, we describe each of the criteria related to the deliberation components in order to present points of approximation, the differences and connections that may exist among themselves. / O tema central dessa tese de doutorado refere-se à análise comparativa dos dilemas em casos morais e em casos jurídicos com o objetivo de sustentar que dilemas genuinamente morais e dilemas genuinamente jurídicos não existem. Além disso, aqueles exemplos que frequentemente são utilizados e referidos na literatura ou fazem parte de distintos sistemas de normas, ou são criações mentais que servem para avaliar ou analisar um sistema de normas, ou, ainda, são falsos dilemas (pseudo-dilemas) e, portanto, são perfeitamente solucionáveis. Desse modo, analisamos, no Direito, os argumentos que conduzem à classificação e decisão de casos jurídicos (em fáceis, difíceis e trágicos) e os comparamos aos argumentos relacionados aos dilemas morais. No âmbito jurídico, realizamos um apanhado histórico da influência do principal paradigma relacionado ao tema, a saber, o Positivismo Jurídico; apresentamos os problemas lógicos (coerência e completude) da decisão jurídica, em especial o surgimento das lacunas; abordamos o tema das lacunas a partir da vaguidade dos termos jurídicos e apresentamos a classificação e solução de casos jurídicos a partir de Dworkin, Hart, Atienza e MacCormick. No âmbito da moral, apresentamos um apanhado histórico da visão tradicional de problemas morais, a interdependência entre Moral e Direito, investigamos a existência de dilemas morais do tipo solúvel e insolúvel, expomos o problema da decidibilidade de casos morais e apresentamos uma taxonomia e solução de casos morais em fáceis, difíceis e trágicos (dilemas). Por fim, elaboramos um quadro comparativo com quatro componentes das deliberações moral e jurídica: quanto ao deliberador, ao objeto de deliberação, ao processo de deliberação, e ao resultado da deliberação. Em seguida, descrevemos cada um dos critérios relacionados aos componentes da deliberação a fim de apresentar os pontos de aproximação, as diferenças, e conexões que podem existir entre os mesmos.

in English Duty to act with due managerial care in the course of management of a joint stock company in the Czech Republic with regard to the regulation in Great Britain. This thesis deals with duties of members of board of directors, especially with the duty of care, skill and diligence. The aim of the thesis is to analyze in detail the duty of care, skill and diligence owed by the members of board of directors to the company. Another aim of the thesis is to compare a legal framework of duty of care, skill and diligence according to the commercial code (‚obchodní zákoník') with the legal framework of duty of care, skill and diligence according to the (new) civil code (‚občanský zákoník') and to predict whether the existing cases could still be applicable in the future. The last and perhaps the most significant aim of the thesis is to compare the Czech legal framework of the duty of care, skill and diligence with the English legal framework of the above mentioned duty. The english corporate law has been developing for centuries, thanks to which the comparative part of the thesis is not only a theoretical treatise, but also a stimulative inspiration for the Czech legal system de lege ferenda.

The thesis concers the conclusion of employment. The first chapter characterize emplyoment. The next chapter describes the process before employment. There is also the chapter about the rule of equal treatment and prohibition of discrimination. The essential part of this thesis is devoted to the contract of employment and its necessities. The thesis has a separated chapter about the rights and duties arising from employment contract. Also the experiance of the emplyers and employees with the conclusion of the emplyment is carried out.

In the first chapter of my diploma thesis, I try to show some general patterns concerning the securities and I also deal with the classification of securities and with the question of emitting the securities. In the second chapter, I pay my attention to the theme of shares as basic participant securities and I also try to clarify some other terms such as joint-stock companies, negotiable papers or rights of minority shareholders. In the following part of my thesis, I deal with the theme of interim certificates and I also try to explain the process of their exchanging for shares. In the next chapter, I pay my attention to the theme of additional securities (stock warrants, time warrants). In the semi-final chapter of my thesis, I deal with the theme of bonds (priority bonds, exchangeable bonds, mortgage debenture bonds). In the last part of my thesis, I try to compare the current legal form (concerning the securities) to that which shall come into force by 1. 1. 2014.

The acceptance of the theory of the duties of protection isstrongly conditioned by systemic features of each legal order. if the premise and the scope of the doctrine are overlooked, and its historical and dogmatic location is dissociated from it, eventually it will be created a wasteful duplication of compensatory systems, in a legal order where the same result is obtained using the tort law. Nevertheless, it does not mean that creditor’s person or property will not be relevant with respect to contractual relationship. it is enough just to understand that this will only happen in a few situations in which the possibility to affect the rights of obligee falls within the specific contractual obligation. Out of these situations, any effort to turn tort damage into contractual damage will nothave otherwise forced and unsustainable consequences. / El acogimiento de la teoría de los deberes de protección y de la relación obligatoria compleja, está estrechamente condicionado por las características sistémicas de cada ordenamiento jurídico. si se desconocen tanto la premisa como el objetivo de dicha doctrina, y se la disocia de su ubicación histórico-dogmática, se terminará por crear una duplicación inútil de las tutelas resarcitorias en un sistema en donde el mismo resultado se obtiene recurriendo a la responsabilidad aquiliana. sin embargo, esto no quiere decir que la persona y el patrimonio del acreedor no asuman relevancia dentro de la relación obligatoria. será suficiente con comprender que esto sólo ocurrirá en determinadas hipótesis en las que la posibilidad de afectar la esfera jurídica del acreedor quede comprendida dentro de la prestación deducida en obligación. Fuera de estas, todo esfuerzo por convertir el daño aquiliano en contractual no tendrá si no consecuencias forzadas e insostenibles.

La thèse entreprise a pour objectif d’essayer de définir un statut juridique de la procédure de dédouanement des envois postaux. La nature juridique des envois postaux justifie un traitement douanier autonome et distinct des formalités douanières applicables aux marchandises des échanges commerciaux internationaux. Les travaux réalisés devraient tout d’abord aider à répondre aux problématiques liées aux difficultés juridiques de la définition de cette procédure de dédouanement spécifique et leurs conséquences. L’étude portera particulièrement sur le règlement des différends entre les autorités douanières et les importateurs ou exportateurs d’envois postaux internationaux en cas de litige lié au dédouanement. Au préalable, il faut donc relever et clarifier les règles juridiques qui sont déjà applicables au dédouanement des envois postaux, tant au niveau national et européen, qu'au niveau international en ce domaine. Cependant, cela se révèle difficile, et il faut rester opiniâtre devant l'extrême diversité des sources et des textes, parsemés dans de nombreuses branches du droit. Il faut ensuite nécessairement tenter de redéfinir, clairement et simplement, la notion d’envoi postal et la notion de service postal universel justifiant l'application d'une procédure spécifique de dédouanement des envois postaux. La notion de service postal universel implique un dédouanement rapide des envois postaux. Les administrations douanières ont, elles, l’obligation d’assurer le contrôle de toutes les marchandises importées ou exportées de leurs territoires nationales. La mission principale des autorités douanières est de protéger l’attractivité économique des Etats. Les agents douaniers doivent, d’une part, prélever les droits de douane et taxes à l’importation, d’autre part, lutter contre les trafics illicites de marchandises prohibées ou soumises à restriction. La délicate combinaison de l’universalisme du service postal et des obligations douanières doit permettre la reconnaissance et l’établissement d’une procédure de dédouanement spécifique aux envois postaux impliquant une nouvelle détermination des envois relevant du service postal universel et la mise en place de règles de dédouanement obligatoires et communes à l’ensemble des services postaux internationaux. La mise en œuvre d’une coopération internationale renforcée entre les services postaux et les autorités douanières est, en ce sens, préalablement indispensable. L’étude doit permettre de rendre compréhensible, pour les entreprises et les particuliers nationaux et européens, le droit positif douanier applicable au dédouanement postal. On analysera notamment les infractions et les règles douanières sanctionnant les diverses fraudes que l’on retrouve le plus fréquemment en pratique. L’essai sur la définition d'un statut juridique de la procédure de dédouanement des envois postaux démontrera qu’il est impératif de renforcer les pouvoirs et les moyens de contrôle et de sanctions des autorités douanières pour ce type singulier de dédouanement. Les voies de recours non-contentieuses et contentieuses qui sont ouvertes aux redevables et requérants feront également l’objet d’un traitement particulier. Les droits des redevables ou requérants sont notamment garantis par le principe de contrôle de la légalité des décisions de l’Administration des douanes et de ses agents par le juge judiciaire. Le juge judiciaire et le droit européen limitent et encadrent les pouvoirs exorbitants des autorités douanières. / The thesis undertaken aims to try to define a legal status of the procedure of taking out of bond of the postal sendings. The legal nature of the postal sendings justifies a customs treatment autonomous and distinct from the customs formalities applicable to the goods of the international commercial exchanges. The completed works should first of all help to answer the problems related to the legal difficulties of the definition of this procedure of specific taking out of bond and their consequences. The study will relate particularly to settlement of disputes between the customs authorities and the importers or exporters of international postal sendings in the event of litigation related to the taking out of bond. As a preliminary, it is thus necessary to raise and clarify the legal rules which are already applicable to the taking out of bond of the postal sendings, so much at the national and European level, that with the international level in this field. However, that appears difficult, and there is necessary to remain obstinate in front of the extreme diversity of the sources and the texts, strewn in many branches with the right. It is then necessarily necessary to try to redefine, clearly and simply, the concept of postal sending and the notion of universal postal service justifying the application of a specific procedure of taking out of bond of the postal sendings. The concept of universal postal service implies a fast taking out of bond of the postal sendings. The customs administrations have, they, the obligation to ensure the control of all the imported or exported goods their territories main roads. The main mission of the customs authorities is to protect the economic attractivity from the States. The customs agents must, on the one hand, take the customs duties and import taxes, on the other hand, to fight against the illicit traffics of goods prohibited or subjected to restriction. The delicate combination of the universalism of the postal service and the customs obligations must allow the recognition and the establishment of a procedure of taking out of bond specific to the postal sendings implying a new determination of the sendings concerned with the universal postal service and the installation of rules of taking out of bond obligatory and communes the whole of the international postal services. The implementation of an international cooperation reinforced between the postal services and the customs authorities is, in this direction, beforehand essential. The study must make it possible to make comprehensible, for the companies and the individuals national and European, the customs substantive law applicable to the postal taking out of bond. One will analyze in particular the customs infringements and rules sanctioning the various frauds which one finds most frequently in practice. The test on the definition of a legal status of the procedure of taking out of bond of the postal sendings will show that it is imperative to reinforce the powers and the means of control and sanctions of the customs authorities for this singular type of taking out of bond. The not-contentious and contentious appeals which are opened up for the debtors and applicants will also be the object of a particular treatment. The rights of the debtors or applicants are in particular ensured by the principle of control of the legality of the decisions of the Customs and Excise and of its agents by the legal judge. The legal judge and the European right limit and frame the exorbitant powers of the customs authorities.

Magister Legum - LLM / Directors of companies are the forerunners in overseeing and strategically managing a company.1 The Companies Act 71 of 2008 (the Companies Act) gives the board of directors the legislative obligation for a company to be managed by or under the direction of the board of directors.2 The board of directors have a central role in the decision making and operation of a company; this position also applies to the board of directors of State owned Companies (SOC). This dissertation explores methods to hold directors of SOCs personally liable for irregular, wasteful and fruitless expenditure Irregular expenditure is defined as expenditure that does not comply with the provisions of the Public Finance Management Act 1 of 1999 (PFMA), the State Tender Board Act 86 of 1968 or any legislation that provides for provincial government procedure.3 Fruitless and wasteful expenditure is defined as ‘expenditure which was made in vain and would have been avoided had reasonable care has been exercised’.This research aims to analyse legislative mechanisms put in place that hold directors of SOCs personally liable for irregular, reckless, wasteful and fruitless expenditure. Section 77(2)(b) and 218(2) of the Companies Act contains the legislative basis for the personal liability of directors of SOCs for irregular, wasteful and fruitless expenditure.

This thesis is focused on the analysis of job duties leading mobile operator selected stores. Based on the analysis are proposed changes to those obligations in order to unify the concept of performance management stores and eliminate the difference in the performance of individual managers. In the thesis was to create a solution to increase the effectiveness of store Manager and improve performance stores including calculations of incurred costs and revenues.

Las MYPES en el Perú, representan un sector muy relevante para el crecimiento y desarrollo económico del país, puesto que se constituyen como el estrato empresarial con mayor índice en la generación de empleo. Por otro lado, el sector pesquero, es una industria que ofrece grandes oportunidades de emprendimiento y desarrollo, principalmente por que el país cuenta con una larga franja costera donde convergen dos corrientes de aguas, la corriente de Humboldt y la corriente de El Niño, haciendo de ella un sistema de alto afloramiento que permite la existencia de una gran variedad de recursos hidrobiológicos. Así mismo, la apertura de las fronteras comerciales y la globalización económica y financiera, constituyen una fuente de oportunidades para este sector MYPE Pesquero. Sin embargo, además del propio esfuerzo, las MYPES requieren de la presencia y apoyo del Estado con políticas públicas que incentiven el acceso a la formalidad, de modo tal que encuentren las oportunidades para ingresar a este mercado altamente competitivo. En ese sentido, el objetivo de esta investigación es determinar la incidencia de la Restitución de los Derechos Arancelarios (drawback) en la formalización de las MYPES exportadoras del sector pesquero en Lima y Callao, considerando, además, el impacto en el desempeño financiero y competitivo de este sector. Para lograr este objetivo, se aplicó una metodología de investigación retrospectiva longitudinal, mixta, no experimental, de carácter descriptivo y documental. Para la investigación cualitativa se realizó entrevistas dirigidas a un especialista competente del sector MYPE, un especialista en tributación y un especialista en regímenes de aduanas. La investigación cuantitativa se realizó mediante la técnica de encuestas dirigida a los representantes de las MYPES en estudio. El Capítulo 1, corresponde al Marco Teórico, en esta parte se presenta un estudio del sector pesquero y luego se define el drawback, así como todo su marco normativo, haciendo un símil con las políticas de promoción a las exportaciones de otros países. Del mismo modo, se define a la MYPE y sus características haciendo un comparativo con las MYPES en un contexto internacional. Trayendo consigo uno de los principales problemas que aqueja a este sector, la informalidad. Por último, se presenta la política tributaria en el Perú, así como sus beneficios tributarios y su ampliación en la base tributaria. En el Capítulo 2, Plan de investigación; se define el problema principal y los problemas secundarios de la investigación, así como también se determinan los objetivos tanto principales como específicos y se plantean las hipótesis. En el Capítulo 3, Metodología de la investigación, se describe el diseño de la investigación y su alcance. Se determina la población y muestra a analizar. El desarrollo de la investigación se presenta en el Capítulo 4, donde se realiza la aplicación de los instrumentos de investigación. Entrevistas a profundidad y encuestas, así como el desarrollo de un caso práctico situacional para determinar el impacto financiero y tributario de la restitución de los derechos arancelarios en una pequeña empresa. El Capítulo 5, describe detalladamente el análisis a los resultados obtenidos en la investigación. Finalmente, se presentan las Conclusiones y se plantean las Recomendaciones. / MYPES in Peru represent a very important sector for the growth and economic development of the country, since they are the business sector with the highest rate of employment generation. On the other hand, the fishing sector, is an industry that offers great opportunities for entrepreneurship and development, mainly because the country has a long coastal strip where two water currents converge, the Humboldt current and the Niño current, making it a high outcrop system that allows the existence of a wide variety of hydrobiological resources. Likewise, the opening of commercial borders and the economic and financial globalization, constitute a source of opportunities for this fishing MYPE sector. However, in addition to their own efforts, MYPEs require the presence and support of the State with public policies that encourage access to formalities, so that they find opportunities to enter this highly competitive market. In this sense, the objective of this research is to determine the incidence of the Restitution of Tariff Rights (Drawback) in the formalization of exporting MYPES in the fishing sector in Lima and Callao, also considering the impact on the financial and competitive performance of this sector. To achieve this objective, a longitudinal, mixed, non-experimental, descriptive, and documentary retrospective research methodology was applied. For the qualitative research, interviews were conducted with a competent specialist in the MYPE sector, a tax specialist, and a specialist in customs regimes. The quantitative research was carried out using the technique of surveys directed at the representatives of the MYPE under study. Chapter 1 corresponds to the Theoretical Framework, in this part a study of the fishing sector is presented and then the drawback is defined, as well as its entire regulatory framework, making a simile with the export promotion policies of other countries. In the same way, the MYPE and its characteristics are defined by making a comparison with the MYPES in an international context. Bringing with it one of the main problems that afflicts this sector, informality. Finally, the tax policy in Peru is presented, as well as its tax benefits and its expansion in the tax base. In Chapter 2, Research Plan; The main problem and the secondary problems of the investigation are defined, as well as the main and specific objectives are determined and the hypotheses are raised. In Chapter 3, Research Methodology, the research design and scope are described. The population and sample to be analyzed is determined. The development of the research is presented in Chapter 4, where the application of the research instruments is carried out. In-depth interviews and surveys as well as the development of a situational practical case to determine the financial and tax impact of the restitution of customs duties. Chapter 5 describes in detail the analysis of the results obtained in the investigation. Finally, the Conclusions are presented, and the Recommendations are presented. / Tesis

Dombrovská, M. Informační vzdělávání v České republice (Information Education in the Czech Republic). Praha: Univerzita Karlova, Filozofická fakulta, Ústav informačních studií a knihovnictví, 2017. Disertační práce. Vedoucí disertační práce doc. PhDr. Rudolf Vlasák. Abstract This doctoral thesis investigates information science, public policy, and law, via established system theory, to uncover how information education, and particularly information literacy, can be better developed in the Czech Republic. The theoretical focus is on concepts of information literacy, information education, and information competencies. This is complemented with case studies, investigating existing policies through grounded theory. The novel contributions to knowledge arising from this research are: (1) a new three-wave staged model of the evolution of literacies; (2) a promising methodology for creating and implementing effective literacy policies respecting these three waves; (3) three specific proposals, grounded in constitutional rights and obligations, for overcoming the lack of political and public interest in further developing information literacy at a national level. Keywords: literacy, information literacy, information education, access to information, human rights, citizens' rights and duties