In my thesis I analyzed the characteristics of the legal concepts of bodies governed by public law and the activities in which they engage as public authorities, as used by law (both European and national) governing value added tax. I also analyzed the case law of the European Court of Justice relating to the issue of the bodies governed by public law and the activities in which they engage as public authorities in terms of value added tax. The characteristics of the concepts have been evaluated and sorted logically. In a separate part I examined the bodies governed by public law and their activities from an economic point of view. I have pondered whether it is necessary that these entities have a special position in the system of value added tax.

Este trabalho versa sobre a utilização do orçamento público como instrumento de intervenção no domínio econômico, demonstrando, em síntese, de que forma o Estado utiliza, ou ao menos deveria utilizar, o orçamento público como instrumento de planejamento de suas ações e de intervenção na atividade desempenhada pela iniciativa privada. Tem-se por objetivo contribuir para a compreensão jurídica de diversas questões atinentes à elaboração e execução da peça orçamentária federal, aos reflexos causados na economia e na atividade desempenhada pela iniciativa privada, especialmente no que toca à realização das receitas e despesas públicas, à elaboração das leis orçamentárias Plano Plurianual (PPA), Lei Orçamentária Anual (LOA) e Lei de Diretrizes Orçamentárias (LDO) e, também, aos interesses, às paixões e ideologias envolvidas em todo o processo financeiro. Para tanto, inicialmente, estuda o papel do Estado, distinguindo os campos de atuação privada e aquele reservado à Administração Pública, os modos de intervenção e aqueles aplicados à hipótese analisada, para, em seguida, proceder à análise da peça orçamentária, sua concepção atual e relevância para a iniciativa privada, o que possibilita, então, tratar de questões que envolvam as receitas públicas, em específico as tributárias e as despesas públicas. Por fim, trata do crédito público e, com isso, procura evidenciar de que forma, sob a ótica do orçamento público e nos limites legais de atuação do Estado, as previsões constantes do orçamento podem funcionar como instrumento de promoção, incentivo e estímulo, ou, em sentido contrário, limitar, frear ou desestimular o crescimento econômico e a atividade desenvolvida pela iniciativa privada. / This paper deals with the use of public budget as means of intervening in the economic control, demonstrating, in summary, how the Government uses, or at least should use, the public budget as means of planning its actions and any intervention in activities that the private initiative performs. The purpose is to contribute to the legal understanding of various issues pertaining to federal budget preparation and execution, the reflection caused to the economy and the activity performed by the private initiative. It especially regards the realization of public revenues and expenses, preparation of budgetary laws Multiannual Plan (PPA), Annual Budgetary Law (LOA) and Budgetary Directives Law (LDO) , as well as, interests, passions and ideology involved along the entire financial process. Therefore, it is initially assessed the Government role, distinguishing the fields reserved to private sector and that to Public Authorities; moreover, the intervention modalities and those applied to event of levy analyzed, to, then, proceed to the budget analysis, its current design and relevance for the private initiative. It allows the address of issues comprising public revenues, specifically, tax revenues and public expenses. Finally, it regards public credit and, it seeks to evidence how, from the public budget perspective and within the legal boundaries of Government performance, the forecast included to the budget may operate as instrument of promotion, incentive and motivation, or, otherwise, limit, hinder or discourage economic growth and private sector activities.

Ces dernières années, les questions foncières constituent au Vietnam le premier sujet de saisine des juridictions étatiques. Entre expropriations abusives, opacités des attributions foncières et ententes avec le secteur privé, de vives contestations se sont élevées autour des modalités de gestion de la terre.C'est dans ce contexte qu'une nouvelle loi foncière entre en vigueur en juillet 2014. Cette réforme vise à créer les conditions d'une conciliation entre deux objectifs qui peuvent apparaître a priori contradictoires : apaiser les tensions liées à la terre, tout en intensifiant l'exploitation de la ressource foncière afin d'atteindre l'objectif d'industrialisation du pays à l’horizon 2020, tel que défini par le Parti Communiste Vietnamien.Pour autant, le véritable enjeu de la nouvelle loi n’est pas d’ordre juridique, mais politique. Les tensions foncières sont aujourd’hui d’une telle ampleur que l’absence de réaction de la classe dirigeante correspondrait à un aveu d’échec dans sa mission de gérer le foncier au nom du peuple. Toutefois, l’intervention de l’Assemblée nationale ne s’est pas manifestée à travers une nouvelle règlementation plus rigoureuse de la gestion foncière. La réponse donnée par les pouvoirs publics est celui de l’autorégulation des acteurs du foncier. / In recent years, land issues in Vietnam are the main subject of complaints received by state institutions. Between abusive expropriation, vagueness of land allocation and agreement with the private sector, wide spread protests have arisen around land management procedures.In this context, a new land reform came into force in July 2014. This law aims to reconcile multiple objectives that may appear a priori contradictory: to ease tensions related to land, while intensifying the exploitation of land resources to achieve the goal of becoming an industrialized nation by 2020, as declared by the Vietnamese Communist Party.However, the real issue of the new law is not legal, but political. Land tensions today are of such magnitude that the lack of response by the ruling class would correspond to an admission of failure in its mission to manage land resources. The National Assembly’s intervention did not take a form of a more stringent regulation of land management. The response given by the authorities is the self-regulation of land stakeholders

La réception d’Athéna dans l’imagerie officielle et la mise en scène du pouvoir au XIXe siècle, en France, témoigne des processus de légitimation des pouvoirs publics par l’héritage antique. L’empan chronologique de cette étude (1789-1914), mettant en avant une diachronie marquée par un contexte politique français instable, où se succèdent les régimes, permet de relever les particularités et les constantes de ces mécanismes de réappropriation. Les recherches archéologiques et historiques du XIXe siècle proposent un portrait de plus en plus complet de la déesse, accordant une place croissante à son iconographie et la distinguant progressivement de son pendant romain, Minerve. Grande déesse de la guerre dotée de mètis, patronne des héros et des arts et métiers dans l’Antiquité, Athéna devient, dans un contexte post-polythéisme, l’allégorie de la Sagesse, la représentante de la Grèce et de son héritage, la protectrice de toutes les activités intellectuelles et artistiques, et la guide des grands hommes qui font la France. Elle est naturellement utilisée dans l’imagerie des administrations militaires et culturelles, mais aussi dans la protection du pouvoir en général, et de ses manifestations les plus directes auprès du public, notamment le domaine de la loi. Figure légitimatrice, elle peut aussi bien protéger le pouvoir, que l’incarner elle-même, personnifiant régulièrement de hautes entités, telles que la France, la Patrie ou la République, faisant ainsi concurrence à la figure de la Liberté, au bonnet phrygien. / Athena’s reception in official imagery and pictures of power in the French 19th century shows the public authority’s legitimization processes, using the antic heritage. The period studied by this research (1789-1914) bears the marks of a precarious politic context, with unstable regimes and aims to highlight the distinctive characteristics and constants of these mechanisms. Archeological and historical researches of the 19th century build a more complete portrait of Athena, giving more importance to her iconography, and progressively distinguishing her from the Roman goddess, Minerva. Great warrior goddess, gifted with mètis, patroness of heroes, arts and crafts in Antiquity, Athena becomes, in a post-polytheism context, the allegory of Wisdom, the representative of Greece and its heritage, the protector of all intellectual and artistic activities and the guide of French rulers. She is used in imagery of military and cultural administrations, but also in power’s protection in general, and all its manifestations to the public, such as law’s field. Figure of legitimization, she can also embody power, regularly personifying high entities like France, Motherland or the Republic, being in competition with the allegory of Liberty, with the Phrygian hat.

Made available in DSpace on 2015-05-07T14:27:14Z (GMT). No. of bitstreams: 1 arquivototal.pdf: 650970 bytes, checksum: d55b184309b69a5d52390580ac832054 (MD5) Previous issue date: 2013-03-13 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / This paper focuses on the relevance of the figure of the Ombudsman in Angolan law, as an institution guaranteeing respect for the rights, freedoms and guarantees of citizens towards public authorities. Therefore, this research aims to analyze the role of this body in its intervention to prevent and remedy the injustices of government, having as its mechanism of action recommendations to target organs after submission of complaints by individuals of the actions or omissions of powers public. Thus, among the main obstacles in the intervention of the Ombudsman is the lack of decision making power of its recommendations. The thesis is grounded in research referenced in bibliographical information, looking to make a comparative study of the figure of the Ombudsman in the Angolan relatively few jurisdictions that enshrine this figure in its Constitution. The event aims to highlight the Ombudsman as an organ useful for checking the legality and justice that the law imposes on the Angolan government, in ensuring respect for the rules and principles of law and the system as a mechanism for access to law and justice, which aims to defend the rights, freedoms and guarantees of citizens of the activity of public administration. Focusing on this aspect of the dissertation will address the role of this body for institutions who exercise judicial functions under enshrined in the Constitution of the Republic of Angola, in order to ensure the realization of the democratic state of law. Therefore, intending still sharpen the awareness that, regardless of enjoying power without making claims to this court required the State, the Ombudsman plays a key role in the prevention and remedying of injustices and illegalities of government. / Este trabalho versa sobre a relevância da figura do Provedor de Justiça no ordenamento jurídico angolano, como uma instituição garantidora do respeito pelos direitos, liberdades e garantia dos cidadãos face aos poderes públicos. Portanto, esta pesquisa tem por objetivo analisar o papel deste órgão na sua intervenção com vista a prevenir e reparar as injustiças dos poderes públicos, tendo como mecanismo da sua atuação as recomendações aos órgãos visados após apresentação das queixas pelos particulares das ações ou omissões dos poderes públicos. Assim, dentre os principais entraves na intervenção do Provedor de Justiça reside na ausência do poder decisório das suas recomendações. A dissertação está referenciada numa pesquisa pautada em indicações bibliográficas, procurando fazer um estudo comparativo da figura do Provedor de Justiça no direito angolano relativamente algumas ordens jurídicas que consagram esta figura na sua Constituição. A hipótese pretende evidenciar a relevância do Provedor de Justiça como um mecanismo do sistema de acesso ao direito e à justiça, que visa à defesa dos direitos, liberdades e garantias dos cidadãos, assegurando, a justiça e a legalidade da atividade da administração pública, e, consequentemente clarificando o papel deste órgão relativamente às instituições que exercem a função jurisdicional nos termos do consagrado na Constituição da República de Angola, como forma a garantir a efetivação do Estado democrático e de direito. Assim sendo, pretendemos ainda aguçar a consciência de que, independentemente de apreciar sem poder decisório as reclamações requeridas a este órgão do Estado, o Provedor de Justiça exerce um papel fundamental na prevenção e reparação de injustiças e ilegalidades dos poderes públicos.

Este trabalho versa sobre a utilização do orçamento público como instrumento de intervenção no domínio econômico, demonstrando, em síntese, de que forma o Estado utiliza, ou ao menos deveria utilizar, o orçamento público como instrumento de planejamento de suas ações e de intervenção na atividade desempenhada pela iniciativa privada. Tem-se por objetivo contribuir para a compreensão jurídica de diversas questões atinentes à elaboração e execução da peça orçamentária federal, aos reflexos causados na economia e na atividade desempenhada pela iniciativa privada, especialmente no que toca à realização das receitas e despesas públicas, à elaboração das leis orçamentárias Plano Plurianual (PPA), Lei Orçamentária Anual (LOA) e Lei de Diretrizes Orçamentárias (LDO) e, também, aos interesses, às paixões e ideologias envolvidas em todo o processo financeiro. Para tanto, inicialmente, estuda o papel do Estado, distinguindo os campos de atuação privada e aquele reservado à Administração Pública, os modos de intervenção e aqueles aplicados à hipótese analisada, para, em seguida, proceder à análise da peça orçamentária, sua concepção atual e relevância para a iniciativa privada, o que possibilita, então, tratar de questões que envolvam as receitas públicas, em específico as tributárias e as despesas públicas. Por fim, trata do crédito público e, com isso, procura evidenciar de que forma, sob a ótica do orçamento público e nos limites legais de atuação do Estado, as previsões constantes do orçamento podem funcionar como instrumento de promoção, incentivo e estímulo, ou, em sentido contrário, limitar, frear ou desestimular o crescimento econômico e a atividade desenvolvida pela iniciativa privada. / This paper deals with the use of public budget as means of intervening in the economic control, demonstrating, in summary, how the Government uses, or at least should use, the public budget as means of planning its actions and any intervention in activities that the private initiative performs. The purpose is to contribute to the legal understanding of various issues pertaining to federal budget preparation and execution, the reflection caused to the economy and the activity performed by the private initiative. It especially regards the realization of public revenues and expenses, preparation of budgetary laws Multiannual Plan (PPA), Annual Budgetary Law (LOA) and Budgetary Directives Law (LDO) , as well as, interests, passions and ideology involved along the entire financial process. Therefore, it is initially assessed the Government role, distinguishing the fields reserved to private sector and that to Public Authorities; moreover, the intervention modalities and those applied to event of levy analyzed, to, then, proceed to the budget analysis, its current design and relevance for the private initiative. It allows the address of issues comprising public revenues, specifically, tax revenues and public expenses. Finally, it regards public credit and, it seeks to evidence how, from the public budget perspective and within the legal boundaries of Government performance, the forecast included to the budget may operate as instrument of promotion, incentive and motivation, or, otherwise, limit, hinder or discourage economic growth and private sector activities.

This thesis is dedicated to government anti-corruption struggle in the period from 1999 to present. The key objective is to evaluate which of the measures specified in the government policies were fulfilled and if they have a real impact on reducing the scope for corruption. The theoretical part explains the concept of corruption and the basis of the various typologies of this concept. Following the demarcation of motives for corrupt behavior and the costs associated with this behavior, then I allude to various ways of measuring corruption used in the Czech environment. Next chapter focuses on the definition of corruption from the perspective of criminal law whereas links to crimes with signs of corruption. In the practical part are incorporated findings from previous chapters to evaluate the government's anti-corruption policies within a specified period. The conclusion analyzes the nuanced measures which government has overlooked and also assesses the priorities of particular parts of Anti-Corruption Barometer, which are not sufficiently applied in the Czech Republic.

Chargés d’œuvrer au bien-être des citoyens ainsi qu’à la prospérité économique et financière du pays, les pouvoirs publics s’immiscent au sein du marché afin de corriger, réguler, orienter les activités économiques et résoudre les problèmes qu’elles engendrent sur le plan social. Fondée et légitimée par l’intérêt général - au sens rousseauiste du concept -, cette action économique des pouvoirs publics s’avère cependant inadaptée aux besoins particuliers et aux attentes concrètes que formule la société civile. Un travail de conciliation entre les intérêts particuliers de la population (personnes morales et physiques) et l’intérêt général s’avère donc nécessaire afin d’améliorer l’adéquation, l’efficacité et l’efficience de l’interventionnisme public. A travers l’étude des politiques publiques en faveur des petites et moyennes entreprises, la présente thèse tend dès lors à démontrer qu’une telle conciliation est possible, en faisant du besoin ou problème de la société civile, le véritable facteur de l’action publique, et de son assouvissement ou sa résolution son unique objectif. Fort d’une action économique pragmatique et circonstancielle, les pouvoirs publics pourront alors remplir pleinement la fonction qui leur est dévolue tout en œuvrant en faveur de l’intérêt général / In charge of the citizen’s well-beign, as well as the economic and financial prosperity of the country, the public authorities interfere in the market to correct, regulate and guide the economic activities and resolve problems that they cause on a social scale.Based and legitimised by general interest – as Rousseau developped it – the economic actions of the public authorities are, however, unsuited to the citizens’ needs and to the civil society’s concretes expectations. Therefore it is necessary to reconcile each individual interests (private individual and corporations) and general interest, to improve the adequacy and the efficiency of the interventionism of the public authorities. Through the study of the public policies for small and medium enterprises, this doctoral dissertation tends to show that such a conciliation is possible, by making the society’s need or problem the real source of the public policy, and its satisfaction and solving its only purpose. With a pragmatical and circumstantial economic action, the authorities would be able to fulfill their fonction while working in favour of the general interest

Cette réflexion aborde la protection de l’enfance sous un autre angle que celui présenté par les pouvoirs publics. Sa singularité repose sur sa manière de montrer la mise en place progressive des mécanismes de protection de l’enfance. Elle décrit les rapports qu’entretiennent la famille et les pouvoirs publics : État, collectivités locales ; soulève les raisons réelles de leur l’intervention en décrivent les mécanismes ayant entraîné l’assentiment de la famille au projet de vie collective représenté par l’éducation et l’accession des enfants à l’autonomie. Si cette implication peut être salutaire, elle entraine aussi une fragilisation des parents déjà affaiblis par des difficultés sociale et professionnelle. Cette thèse explore certains aspects non évoqués qui constituent pourtant un danger pour les enfants. Elle s’appuie sur deux éléments : il s’agit des données sur l’enfance en danger recueillies par l’Antenne enfance ado et des dispositifs de prise en charge élaborée par le Conseil général du Doubs. Les manquements observés supposent une refonte de la protection de l’enfance dans la manière de considérer la famille. / This reflection approaches the child welfare under another angle than that presented by public authorities. Its peculiarity bases on the way it shows the progressive implementation of the mechanisms of child welfare. It describes the connections that maintain the family and the public authorities: state, local authorities; raise the real reasons of them the intervention describe mechanisms having pulled the approval of the family in the plan of collective life represented by the education and the entry of the children in the autonomy. If this implication can be wholesome, it also entraine an embrittlement of the parents already weakened by social and professional difficulties. This thesis investigates certain not evoked aspects which constitute nevertheless a danger for the children.It leans on two elements: it is about data on the childhood in danger collected by the Office childhood teenager and devices of care elaborated by the General Council of the Doubs. The observed breaches suppose a revision of the child welfare in the way of considering the family.

This study was conducted in partnership with RISE and Google, within the initiative “Academy of Lifelong Learning”, aiming to propel the digital transformation in the Swedish public sector. The study investigated the digital maturity of 18 authorities in terms of maturity level (early, developing maturing), and within the driving areas (1) Citizen Centricity, (2) Leadership, (3) Digital Toolbox and (4) Security and Sustainability. Further, it explored how citizens’ sentiment towards public authorities relates to the organizations’ digital maturity scores. The results of a digital maturity survey showed that 16 of the 18 contributing organizations were developing, whereas two scored just enough to be classified as maturing. The organizations performed best within Security and Sustainability, and the worst within the category Digital Toolbox—where the biggest competence gaps were also identified. To unlock citizens’ sentiment towards the authorities, sentiment analysis was conducted on Facebook data. In a correlation analysis, a significant negative relationship was surprisingly found between (i) maturity score and (ii) sentiment score, as well as between (i) maturity score and (ii) positive comments. Presumably, this can be explained by citizens interacting the most with the more mature organizations and thus expressing their dissatisfaction more. However, more analysis is needed to draw conclusions. / Studien genomfördes i samarbete med RISE och Google inom initiativet ”Akademin för livslångt lärande” (Academy of Lifelong Learning), som syftar till att driva på den digitala transformationen i den svenska offentliga sektorn. Studien undersökte 18 myndigheters digitala mognad med fokus på mognadsnivå (early, developing maturing), och inom de drivande områdena (1) medborgarperspektivet, (2) ledarskap, (3) digitala verktygslådan och (4) säkerhet och hållbarhet. Vidare undersöktes medborgarnas attityder gentemot offentliga myndigheter i relation till organisationernas digitala mognad. Resultatet från mognadsundersökningen visade att 16 av de 18 medverkande organisationerna var developing, medan två organisationer precis kunde klassificeras som mature. Organisationerna presterade bäst inom säkerhet och hållbarhet och sämst inom kategorin digitala verktygslådan—där de största kompetensbristerna även identifierades. För att utvärdera medborgarnas attityder gentemot myndigheterna genomfördes en sentimentanalys baserat på data från Facebook. I en korrelationsanalys hittades överraskande nog en signifikant negativt samband mellan (i) digital mognad och (ii) sentimentpoäng, samt mellan (i) digital mognad och (ii) positiva kommentarer. Detta kan antagligen förklaras med att medborgarna interagerar mer med de mest mogna organisationerna och därmed är mer benägna att utrycka sitt missnöje gentemot dem. Ytterligare analys behövs dock för att kunna dra sådana slutsatser och förklara resultatet.