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La conception de la fonction présidentielle en République démocratique du Congo / The conception of the presidential function in the Democratic Republic of CongoMulumba Tshitoko, Martin 05 December 2018 (has links)
Dans un pays où le pouvoir se conquiert et ne se conserve que par la force, la fonction du président de la République est en République démocratique du Congo, celle d'un élu du peuple sans l'être réellement; de facto il exerce le pouvoir d'un monarque absolu. Depuis son accession à l'indépendance en juin 1960, la République démocratique du Congo a fait le choix de l'élection comme seul et unique moyen de dévolution du pouvoir politique, notamment de la fonction présidentielle; celle-ci n'a jamais connu d'alternance démocratique. A partir du coup d’État militaire du Lieutenant Général Mobutu, destituant en novembre 1965 Joseph Kasavubu, alors démocratiquement élu en juin 1960 par les deux Chambres du Parlement, le recours à la force s'est imposé dans les faits comme l'unique moyen par excellence d'accès au pouvoir. C'est dans cette optique, que s'explique la conquête du pouvoir de Laurent Désiré Kabila par les armes en mai 1997, et son remplacement par son fils, le Général major Joseph Kabila, qui à l'instar d'un prince, a hérité la présidence de la République en janvier 2001, alors que le Congo est une République théoriquement démocratique ! Devenue comme un grand village et une grande chefferie moderne, organisée autour d'un homme, ayant le monopole de l'autorité et revendiquant la grâce et la sacralité du pouvoir (chef) des chefferies traditionnelles, qu'il combine régulièrement avec les habitus patrimonialistes et monarchistes hérités du roi Léopold II, la République démocratique du Congo paraît être un Etat de droit que dans les textes. Le président congolais n'est autre qu'un monarque à la tête d'une République, il a personnalisé l’État, concentré tous les pouvoirs étatiques et exerce sa fonction sans admettre ou tolérer aucun contre-pouvoir. / In a country where power is conquered and maintained only by force, the office of President of the Republic is in the Democratic Republic of the Congo, that of an elected representative of the people without really being one; de facto he exercises the power of an absolute monarch. Since its independence in June 1960, the Democratic Republic of the Congo has chosen elections as the only means of devolving political power, particularly for the presidential office, which has never experimented democratic political change The use of force has become technically the ultimate means of accessing power since the military coup d'état in November 1965 by Lieutenant General Mobutu which finally deposed Joseph Kasa-Vubu who had been democratically elected in June 1960 by the two houses of Parliament. Laurent Désiré Kabila 's conquest relying on weapons power in May 1997 can then be explained. Then Major General Joseph Ka bila took over from his father. He inherited the presidency of the Republic of the Congo like a prince would do in January 2001, though Congo being a democratic republic! The Democratic Republic of Congo has become a great village and a great modern chiefdom, organized around a man, having the monopoly of authority and claiming the grace and sacredness of power (chief) of the traditional chiefdoms, which he regularly combines with the patrimonialist and monarchist habitus inherited from King Leopold Il, but it seems to be a State of law only in the texts. The Congolese president is none other than a monarch at the head of a Republic, he has personalized the state, concentrated ail state powers and exercised the presidential function without admitting or tolerating any counter-power.
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企業併購商譽攤銷稅務案例之研究 / A Study on Tax Cases of Goodwill Amortization on Business Mergers and Acquisitions陳郁惠 Unknown Date (has links)
「為利企業以併購進行組織調整,發揮企業經營效率」為企業併購法之立法目的,因此,第三章訂有許多租稅措施,以排除企業併購之租稅障礙。然而,實務上稅捐稽徵機關常以各種理由否准認列企業併購商譽攤銷費用,即便納稅義務人提起行政救濟,行政法院法官多認同稽徵機關主張,作出不利於納稅義務人之判決。雖最高行政法院已於100年12月份第1次庭長法官聯席會將相關爭議舉證責任的分配作出決議,此決議的合理性仍有探討空間。
本研究試圖以近三年企業併購商譽攤銷相關判決為研究範圍,首先,將實務爭議類型化,統計行政法院作出對納稅義務人不利判決之主要原因,並利用法令及財務會計準則相關規範,分析各類型判決;其次,探討前述最高行政法院100年決議內容是否合理;最後,以商譽的本質及企業併購經濟實質,提出個人建議,供後續研究及修法參考。 / “The Business Mergers and Acquisitions Law (the Law) is enacted to facilitate merger /consolidation and acquisition by a business for purposes of reorganization and optimal operation efficiency.” Therefore, there are some taxation measures which aim to get rid of obstacles in taxation during merger and acquisition in chapter 3 of Business Mergers and Acquisitions Act. However, in practice, the competent tax collection authorities usually use every argument to reject the recognition of the expense of goodwill amortization. Even that the tax-payers petition for administrative redresses, the result of judgments are often unfair to them. Although the Supreme Administrative Court rendered the resolution on the distribution of burden of proof in the first joint meeting of the President of the judges in December, 2011, the rationality of the resolution is open to question.
This study takes judgments of goodwill on business mergers and acquisitions from the past three years as examples, and attempts to analyze and classify these controversies in practice into patterns. Besides, it discusses the rationality of the resolution in 2011. Last, to supply some references for the future researches and the amendments on the law, this study analyzes and provides perspectives on the goodwill generated by business mergers and acquisitions and the essence of goodwill itself.
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Presidential Communication to Children: An Analysis of Persuasive Strategies in Presidential SpeechesGrice, Patricia Joyce 01 August 2010 (has links)
This thesis explores the content of presidential communication to children, specifically the only three presidential speeches that have been designed for children. These three speeches are President Barack Obama's speech to children in 2009, George H.W. Bush's speech to children in 1991, and Ronald Reagan's speech to children in 1988. Through content analysis this thesis was designed to determine whether persuasive strategies were used in these messages to children, and if persuasive strategies were present, which ones were used. Through qualitative analysis conducting a focus group discussion with children exposed to one of the presidential speeches, this thesis also explored the speeches from children's perspectives. Political socialization theory is used as framework for developing the study, and three persuasive theories are used for analysis of the speeches.
The findings provide insight into presidential communication to children and implications of future research in this area. Findings suggest that persuasive strategies are present and a variety of techniques are utilized in the speeches. The purpose and common topics of these speeches are also explored. Focus group findings support that children can identify persuasive strategies present in the speeches and provide insight into the knowledge children retain from exposure to the communication.
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Faculty Senate Minutes October 5, 2015University of Arizona Faculty Senate 09 November 2015 (has links)
This item contains the agenda, minutes, and attachments for the Faculty Senate meeting on this date. There may be additional materials from the meeting available at the Faculty Center.
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Church and state relations: the story of Bophuthatswana and its independence from 1977 to 1994Madise, Mokhele Johannes Singleton 01 1900 (has links)
The thesis is about the relationship between State and Church, taking note of alternative relations which existed over the ages. The government of Bophuthatswana declared their state to be Christian. The main emphasis was that the Batswana were religious people who were deeply Christian and thus the state was to become Christian as well. This was not separated from the issue of land which also was seen as a gift from God for them. Winterveld was used as a case study to show how the state was justifying its own actions to discriminate against non-Batswana from obtaining citizenship and denying them access to land. The transition period showed that the church stood on the other side of the fence when it supported changes that were sweeping South Africa and calling for the end of states such as Bophuthatswana. This saw the new secular state of South Africa coming into existence. / Theology and Religion / D. Th. (Church History)
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Die rol van die Franse ministeriele cabinet : 'n vertolkingAuriacombe, Christelle Jeanette 06 1900 (has links)
Text in Afrikaans / In die politieke en administratiewe stelsel van Frankryk bestaan die ministeriele
cabinet as 'n instelling eiesoortig aan Frankryk, met die doel om ministers
individueel in stoat te stel om die politieke wil van die regering ten uitvoer te
bring. Die gesag van die cabinets is kontroversieel en word enersyds geprys en
andersyds gekritiseer.
Die Franse ministeriele cabinet neem die plek in van 'n permanente
departementshoof. en bestaan uit 'n groep persoonlike personeel wot aan
elke minister verbonde is. Sy funksie is om horn te ondersteun en te adviseer
sodat hy 'n ingeligte oordeel kan fel voordat hy besluite neem, en ook om te
verseker dot sy beleid geformuleer, verduidelik en uitgevoer word.
Die ministeriele cabinet was oorspronklik 'n politieke instelling wot in die
algemeen uit politieke bondgenote van die minister bestaan het. In die Vyfde
Republiek het dit egter ontwikkel tot 'n formele instelling. Dit het 'n
onontbeerlike rol begin speel om die skakeling van die politieke stelsel met die
administratiewe stelsel te bewerkstellig en ko6rdinering te verseker.
Net soos die ministers, funksioneer die cabinets op daardie kruispunte waar
verskeie politieke en administratiewe instellings met mekaar skakel. Hulle vervul
gevolglik 'n sleutelrol om skakeling te fasiliteer en samewerking te bewerkstellig.
Ministeriele cabinets verbind dus die politieke partye, die Parlement,
belangegroepe en drukgroepe met ministeries (staatsdepartemente) as
uiNoerende instellings.
In hierdie proefskrif word die funksionering van die cabinets ontleed en hulle
besondere rol in die Franse politieke en administratiewe stelsel vertolk.
Die skrywer het bevind dot, waar cabinets effektief funksioneer, hulle
doelmatige en doeltreffende meganismes is om die verhouding tussen die
politieke en administratiewe stelsel in die bree te versterk tot voordeel van goele
regering. Cabinets wot egter nie effektief funksioneer nie, lei tot 'n verswakking
in die verhoudinge in en tussen ministeries met nadelige gevolge vir die regering.
Voorts is bevind dot die cabinets 'n belangrike rol vervul om die kloof tussen die
minister en die amptenare in sy ministerie te oorbrug. 'n Cabinet kan dus 'n
minister se loopbaan bevorder of benadeel. / The French political and administrative system includes the ministerial cabinet,
a uniquely French institution that exists with the purpose of enabling individual
ministers to execute the political will of the government. The authority of the
cabinets is either praised or criticised.
The French ministerial cabinet substitutes for a permanent head of a
deportment, and consists of a group of personal staff serving each minister. Its
function is to support and advise him, in order to enable him to make informed
judgements before taking decisions, and also to ensure that his policy is
formulated. clarified and executed.
In its original form the ministerial cabinet was a political institution, generally
consisting of political allies of the minister. However. in the Fifth Republic it was
transformed into a formal institution. It acquired an indispensable role in
effecting liaison and co-ordination of the political system with the administrative
system.
The cabinets, like the ministers, function at the intersections of political and
administrative institutions. Thus they play a key role in facilitating liaison. Hence.
ministerial cabinets link the political parties, Parliament, interest groups and
pressure groups, with the ministries (state deportments) as executive institutions.
This thesis consists of an analysis of the functioning of cabinets, and interprets
their particular role in the French political and administrative system.
The author has found that where cabinets function as efficient and effective
mechanisms, they strengthen the relationship of the political and administrative
systems in general to the advantage of good governance. Ineffective cabinets,
however. impair the relations within and among ministries to the disadvantage
of the government. It has also been established that cabinets play an
important role in bridging the gap between the minister and the officials in his
ministry. A cabinet can thus improve or damage a minister's career. / Public Administration and Management / D. Litt. et Phil. (Publieke Administrasie)
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Paraguai 2012: o papel do Brasil e a ação da Unasul / Paraguay 2012: Brazil's role and the action of UNASUR / Paraguay 2012: el rol de Brasil y la acción de UNASURSoares, Arthur Felipe Murta Rocha [UNESP] 19 February 2016 (has links)
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Previous issue date: 2016-02-19 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES) / Dois eixos estratégicos importantes vêm pautando a política externa brasileira recente: o eixo global, enfatizado no multilateralismo e nos novos arranjos mundiais, que almeja para o país a posição de potência emergente; e o eixo regional, voltado para a América do Sul, que visa aumentar sua projeção e presença ante seus vizinhos. No que concerne ao plano regional, verifica-se uma crescente participação institucional brasileira na mediação de crises, como no Paraguai (2012). Ressalta-se que a articulação brasileira em tal evento ocorreu por meio da União de Nações Sul-Americanas (Unasul), expandindo e reforçando a cooperação regional. Assim, a atuação do Brasil no gerenciamento de crises recentes foi o elemento motivador para o estudo e a análise da forma como se organiza a presença do país no contexto sul-americano atualmente. A partir do redescobrimento do espaço regional, com o marco de criação da Unasul em 2008, este trabalho objetiva verificar como a crise política paraguaia de 2012, que levou o então presidente Fernando Lugo à deposição, repercutiu na região, sinalizando o modus operandi da Unasul na gestão de crises, bem como qual foi o papel do Brasil no desenrolar dos fatos. Trata-se de uma pesquisa qualitativa, com investigação exploratória, de fundamentação bibliográfica e documental, apoiada na leitura de periódicos regionais e, em menor medida, de fora da região, relativos à ação da Unasul e às posturas brasileiras durante as crises ocorridas no período 2008-2012, com ênfase na crise do Paraguai. Acredita-se que a Unasul vem se constituindo como instituição regional detentora da primazia na resolução de crises. Ademais, as reações brasileiras frente aos recentes processos de instabilidade política regional podem ser vistas como uma nova compreensão acerca da articulação do Brasil na América do Sul, que ocorre sempre nos fóruns multilaterais, evitando assim possíveis desgastes diplomáticos nas relações bilaterais. / Two important strategic pillars have guided Brazil’s recent foreign policy: the global axis, with an emphasis in the multilateralism and the new global arrangements, which aspires an emerging power position for the country; and the regional axis, facing South America, aimed at increasing its projection and presence among their neighbors. Regarding the regional level, a growing Brazilian institutional participation in mediating crises can be found as in the Paraguay case (2012). It is noteworthy that the Brazilian coordination in such an event happened through the Union of South American Nations (Unasur), expanding regional cooperation. Thus, Brazil's performance in the recent crisis management was the motivating factor for the study and analysis of how it organizes the country's presence in the South American context nowadays. From the rediscovery of regional space, with the landmark creation of Unasur in 2008, this study aims to verify how the 2012’s Paraguayan political crisis, which led to then-President Fernando Lugo’s deposition, reflected in the region, signaling the modus operandi of Unasur in managing crisis, and to analyze what was Brazil's role during these events. It is a qualitative research, with exploratory investigation, bibliographic and documental foundation, based on the reading of regional newspapers and, to a lesser extent, from outside the region, relative to the action of Unasur and the Brazilian postures through the crises during the period 2008-2012, with an emphasis in the Paraguayan crisis. It is believed that Unasur is becoming a regional institution that holds the primacy in resolving crises. In addition, Brazilian forward reactions to recent regional political instability processes can be seen as a new understanding of Brazil's coordination in South America, which always occurs in multilateral forums, avoiding possible diplomatic wear in bilateral relations.
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O Supremo Tibunal Federal e a reforma do Estado : uma analise das ações diretas de inconstitucionalidade julgadas no primeiro governo de Fernando Henrique Cardoso (1995-1998) / Brazilian's Federal Supreme Court of justice and reform of the State : political analysis of judicial decisions (ADINS) during Cardoso's first presidential mandate (1995-1998)Pacheco, Cristina Carvalho 14 February 2006 (has links)
Orientador: Andrei Koerner / Tese (doutorado) - Universidade Estadual de Campinas. Instituto de Filosofia e Ciencias Humanas / Made available in DSpace on 2018-08-07T01:57:42Z (GMT). No. of bitstreams: 1
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Previous issue date: 2006 / Resumo: Como atuou a Corte máxima de Justiça do Brasil diante das modificações que ocorriam no Estado brasileiro ao longo do primeiro mandato de Fernando Henrique Cardoso? As mudanças constitucionais, promovidas pelo Executivo central, com o apoio do Parlamento, poderiam esbarrar no Judiciário. Algumas medidas, apontadas como indispensáveis ao ajuste fiscal do Estado, como o fim da estabilidade do funcionalismo público e as modificações das regras previdenciárias poderiam ser canceladas pelo Supremo, por atingirem regras constitucionais consideradas intangíveis. Partindo dos limites extraídos das análises já realizadas pela Ciência Política brasileira sobre o Judiciário, apresentou-se dois conjuntos de objeções a essas pesquisas, de que não adotam uma contextualização adequada do processo político no qual se inserem as decisões do Supremo e de que o tratamento quantitativo das decisões não trata uma parcela significativa de casos ¿ as decisões de caráter formal ¿ e não considera os impactos das decisões de inconstitucionalidade efetivamente tomadas pela Corte. À primeira objeção procurou-se sugerir uma análise que se estruturou a partir da intrincada relação entre a dinâmica do processo político no período em que a análise se encontra inserida ¿ da construção da Constituição Federal de 1988 e os governos subseqüentes, de Collor a Fernando Henrique ¿ e as dimensões estrutural, jurídico constitucional, institucional e conjuntural das decisões jurídicas analisadas. À segunda objeção viabilizou-se a construção de algumas alternativas ao tratamento quantitativo da análise política, através da inclusão das decisões baseadas na forma e da análise da generalidade e impacto territorial da lei alegada inconstitucional. Foram analisadas 513 Ações Diretas de Inconstitucionalidade julgadas ao longo do primeiro mandato de Fernando Henrique, de modo a tentar identificar as relações entre o processo político de reforma e o padrão de atuação da Corte. A hipótese a ser testada é que a Corte vem se utilizando, nos casos de controle de constitucionalidade, de um leque de estratégias decisórias informais que garantem a ela um espaço de manobra em relação aos demais poderes, pouco acionando seu poder de veto constitucional. Sua atuação tem sido a da não decisão sistemática, através do proferimento de sentenças que, em sua maioria, são arquivadas por motivos processuais, sem que haja, portanto, julgamento do mérito / Abstract: How acted the Brazilian¿s Supreme Court of Justice ahead of the modifications that
occurred in the Brazilian State to long of the first mandate of Fernando Henrique Cardoso? The constitutional changes, promoted by the Executive Branch, with the support of the Parliament, could be veto by the Judiciary. Some measures, pointed as indispensable to the fiscal adjustment of the State, as the end of the stability of the public office and the modifications of the social security rules could be cancelled by the Supreme Court of Brazil, based on the fact they were reaching constitutional rules considered intangible. Using as a starting point the extracted limits of the analyses developed by Brazilian¿s Political Science regarding the Judicial Branch, two sets of objections are presented regarding these research: they do not adopt an adequate 'contextualização¿ of the political process in which Brazilians¿ Supreme Court decisions are inserted, and that the quantitative treatment of the decisions does not deal with a significant parcel of cases - the decisions of formal character - and does not consider the impacts of the decisions of unconstitutionality effectively taken by the Court. To the first objection this research suggests an analysis based on the intricate relationbetween the dynamics of the political process and the structural, legal and institutional dimensions of the decisions. To the second objection this research suggests some alternatives to the quantitative treatment of the analysis politics, through the inclusion of the decisions based on the form and the analysis of the generality and territorial impact of the legal norms questioned. This work analyses 513 Adins (Direct Actions of Unconstitutionality) judged trough Cardoso¿s first mandate, in order to try to identify to the relations between the process reform politician and the standard of performance of the Court. The hypothesis is that the Court has developed, in the cases of constitutionality control, strategic informal decisions which guarantee it a space of maneuver in relation to the too much powers, little setting in motion its power of constitutional veto. Its performance has been of not the systematic decision, through the sentences that, in its majority, are filed by procedural reasons, without, therefore, the judgment of the merit / Doutorado / Ciencia Politica / Doutor em Ciências Sociais
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Wem gehört die Krim?: Putins Rechtfertigung der Krim-AnnexionGuttke, Matthias 23 June 2020 (has links)
Given the doubtfulness of the legal justification of Crimea’s declaration of independence on March 11 2014, which was followed by a referendum on March 16 that culminated in the peninsula’s treaty with Moscow to join the Russian Federation, Mr Putin used his speech on March 18 to put historical arguments forward in an effort to legitimise the Russian course of action in front of his own population. The speech counters the international community’s legal assessment, which classified Crimea’s accession to Russia as an annexation, with a historical legitimisation full of symbolism and mysticism that blatantly reinterprets Russian history and delegitimises the territorial integrity of Ukraine. This article analyses Putin’s attempt to justify Russia’s annexation of Crimea and tries to infer the mindset and aims that lie behind his historic-political argumentation.
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The Good Guy vs. The Bad Guy : An analysis of how American presidential inaugurations are described in British newspapersSahlin, Nadia January 2021 (has links)
The aim of this essay was to demonstrate whether the descriptions of Donald Trump’s inauguration 2017 differed from Joe Biden’s inauguration 2021 in three of the biggest British newspapers: The Guardian, The Independent and The Telegraph. One article from each newspaper concerning the inaugurations 2017 and 2021 was investigated. Different linguistic tools such as path strategy, the inverted pyramid, whether passive or active voice was used, polysemy, quantitative iconicity, denotation or connotation, binary oppositions, metaphors and newsworthiness were focused on. The results have shown that the British newspapers reported in favor of Biden. Trump was often described with words of negative connotations such as dark, fears, anxious, grim, uncertain and testy, while Biden was often described with words of positive connotations such as rejoin, repeal, unity and fulfill. Further, Trump was often actor in sentences making him a bad guy, while Biden was often actor in sentences making him a good guy. Since Trump was often connected with negativity, news about him was considered to be of higher newsworthiness, and he was mentioned considerably more in the articles about Biden’s inauguration than the former President Obama was mentioned in the articles about Trump. Furthermore, Trump was described more than Biden, as for instance his high age was referred to, but not Biden’s age, which is higher than Trump’s. The metaphors ARGUMENT IS WAR and POLITICS IS WAR are used in articles about both presidents.
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