Mémoire numérisé par la Division de la gestion de documents et des archives de l'Université de Montréal

Le terme de paradis fiscal est souvent employé dès lors qu’on aborde le thème des montages financiers utilisant une ou des sociétés offshore. Les spécialistes lui préfèrent celui de pays ou zone à fiscalité avantageuse ou privilégiée. Certaines personnes différencient deux catégories de territoires fiscalement favorables. L’expression « zone à fiscalité privilégiée » est souvent employée comme un euphémisme qui renvoie à des pays tels que la Belgique, l'Irlande, le Luxembourg, les Pays Bas, le Portugal, la Suisse, la Tunisie, Hong-Kong, la Malaisie, Singapour, notamment, alors que sont considérés comme « paradis fiscaux » Andorre, Jersey et Guernesey, Gibraltar, le Liechtenstein, Anguilla, Aruba, les Bahamas, la Barbade, les Bermudes, les îles Caïmans, Panama, etc. Il s’agit d’une classification assez vague, relative, en creux, classant séparément les zones dans lesquelles la fiscalité est relativement faible, souvent par rapport à la France ou l’Allemagne, et celles dans lesquelles elle est quasiment inexistante. Les difficultés que posent cette classification sont nombreuses et mettent en évidence l’insuffisance d’un tel raisonnement, souvent journalistique. La notion de paradis fiscal n’a qu’une valeur relative, d’où la difficulté de dégager une définition unique et universelle caractérisant ce phénomène. Il est nécessaire de recourir une définition basée sur un certain nombre de critères. Aussi, généralement, les paradis fiscaux se caractérisent par une absence ou un faible niveau d'imposition des revenus, du capital, et des transactions, ce qui constitue en général la motivation de leur utilisation. Ces avantages fiscaux ne concernent pas nécessairement l'ensemble des personnes qui y établissent leur domicile : le régime fiscal applicable peut différer pour les personnes physiques et morales, pour les résidents et les non résidents. La fiscalité de Jersey par exemple présente surtout un avantage pour des sociétés non résidentes ; Monaco est à l'inverse un paradis fiscal pour les personnes physiques, mais non pour les sociétés. On peut alors parler de pour certains de ces pays de « zones à fiscalité privilégiée ». Pour autant, la définition des zones à fiscalité privilégiée dans le droit français limite également l’usage de cette notion. Le droit français utilise donc une seule expression, dont le critère de détermination principal est mathématique. C’est une définition englobant toutes les notions généralement utilisées : paradis fiscal, centre offshore, etc.. C’est cette définition que nous retiendrons dans notre étude des zones à fiscalité privilégiée. L’optimisation fiscale, dont il est difficile de donner une véritable définition, pourrait se définir comme la mise en œuvre par un contribuable de moyens licites lui permettant de réduire son assiette d’imposition ou le poids de son impôt. C’est une stratégie financière courante et tout à fait légale. La fraude fiscale et l’évasion fiscale quant à elles, consistent, pour la première à une transgression intentionnelle de la règlementation fiscales de façon à minimiser son impôt par diverses techniques (omission volontaire de déclaration, minoration de recettes, majorations de charges, travail clandestin), et pour la seconde à déplacer tout ou partie de son patrimoine ou son activité vers un zones à fiscalité privilégiée, de façon illicite, encore une fois dans le but de se soumettre à l’impôt. / The end of tax havens is often used as it addresses the issue of the financial arrangements using one or more offshore companies. Specialists prefer country or area tax advantageous or privileged. Some people distinguish two categories of tax-friendly territories. The term 'zone to privileged taxation' is often used as a euphemism referring to countries such as the Belgium, the Ireland, the Luxembourg, the Netherlands, Portugal, Switzerland, Tunisia, Hong Kong, Malaysia, Singapore, inter alia, that are considered to be "tax havens" Andorra, Jersey and Guernsey, Gibraltar, the Liechtenstein, Anguilla, Aruba, the Bahamas, Barbados, Bermuda, Cayman Islands, Panama, etc. It is a classification pretty vague, relative, intaglio, separately classifying the areas where tax is relatively low, compared to the France or the Germany.The difficulties posed by this classification are numerous and have highlighted the lack of such reasoning, often journalistic. The concept of tax haven has only a relative value, hence the difficulty to identify a single, universal definition characterizing this phenomenon. It is necessary to use a definition based on a number of criteria. Also, generally, tax havens are characterized by an absence or low taxation of capital income, and transactions, which is usually the motivation of their use. These tax benefits are not necessarily all of the people who will establish their home: the income tax regime can differ for the physical and legal persons, residents and non-residents. Jersey taxation for example advantage especially for non-resident companies; In contrast, Monaco is a tax haven for people.However, the definition of areas of taxation in French law also limits the use of this concept. French law therefore uses a single expression, which the main determining criterion is mathematical. It is a definition encompassing all commonly used concepts: tax haven, offshore Center, etc. It is this definition that we will retain in our study areas in privileged taxation. Tax optimization, which it is difficult to give a real definition, could be defined as the implementation by a taxpayer of lawful means to reduce its tax base or the weight of its tax. It is a common and quite legal financial strategy. Tax fraud and tax evasion as they are, for the first intentional transgression of the tax regulations to minimize its tax by various techniques (voluntary omission of declaration, minorazation).Privileged tax areas have potential for externalities that can serve the cause of economic efficiency. The proper conduct of the business areas in privileged taxation can stimulate investment and complementary business in other countries. Thats what we gather under the expression "economic backup." Our problem will therefore be as follows: is it possible to imagine a financing package of tax optimization based partly in a privileged but taxation area whose primary objective is the realization of an investment in the service of the economy of the country of origin, and therefore outside the scope of tax evasion? In the first part, we tacherons to define the scope of the possible (first part: fixtures and their suppression), engaging first to different assemblies and types of tax structures (title I), then to the French and European instruments to combat tax evasion . In a second part, we will study the existing sanctions and will demonstrate that an Assembly whose purpose is not only tax allows to counteract part II: the main sanctions and a possible countermeasure).

O objeto da dissertação é a regulamentação do uso indevido de informação privilegiada no mercado de capitais. Discute-se no texto qual seria a melhor maneira de reprimir a conduta praticada pelo insider trading, concluindo-se que o sistema ideal seria não mais a dupla repressão como ocorre atualmente, mas sim a separação entre as esferas administrativa e penal. A primeira julgaria as infrações de menor gravidade, deixando apenas as que efetivamente causassem potencialidade lesão grave ao bem jurídico sob a tutela do direito penal. Ante a necessidade de compreensão do contexto em que o delito de uso indevido de informação privilegiada ocorre, o trabalho inicia-se com um breve panorama do mercado de capitais, no qual se trata da formação do mercado de valores mobiliários, das bolsas de valores e das sociedades anônimas. Assim, no primeiro capítulo trata-se da regulamentação do mercado de capitais no Brasil, em especial, das Leis 6.385/1976, a qual regula o mercado de valores mobiliários brasileiro e traz a descrição do tipo penal do crime do insider trading no artigo 27-D, e da Lei 6.404/1976, que regula as sociedades anônimas no Brasil, e trata dos deveres de informar, de lealdade e de guardar sigilo impostos aos administradores das sociedades anônimas de capital aberto. No segundo capítulo, é feita inicialmente uma abordagem do que vem a ser o crime de insider trading e informação privilegiada, mencionando-se quais são argumentos contrários e a favor da repressão da conduta de utilização indevida de informação privilegiada. Na seqüência, faz-se uma breve análise da legislação estrangeira, com destaque para os países Estados Unidos da América, Espanha, Portugal e Itália. O terceiro capítulo trata da regulamentação do crime de insider trading no Brasil, iniciando-se com uma breve análise comparativa entre o tipo penal da legislação pátria e os das legislações estrangeiras estudadas no capítulo anterior. Em seguida, é analisada a tipicidade objetiva e subjetiva do tipo penal, concluindo-se que se trata de crime formal, que não admite tentativa e que se consuma no momento da utilização da 173 informação relevante ainda não divulgada ao mercado, independentemente da obtenção da vantagem indevida. Ainda no terceiro capítulo, trata-se do sujeito ativo e passivo do delito, concluindo-se que, de acordo com a redação do tipo penal, apenas quem tem o dever de manter sigilo pode ser responsabilizado criminalmente no Brasil pelo crime de insider trading, e que o sujeito passivo é a coletividade, a sociedade como um todo. Esse capítulo traz também o debate existente, sobretudo na doutrina estrangeira, de qual seria o bem jurídico tutelado pelo crime em comento. Dentre todas os possíveis bem jurídicos aventados, conclui-se que apenas a igualdade entre os investidores e a confiança no mercado de capitais são dignos de tutela penal e justificam a intervenção dessa esfera do direito. O quarto capítulo trata da relação existente entre o direito penal econômico e o crime de insider trading. Além de tratar das características do direito penal econômico, o capítulo traz críticas à expansão do direito penal moderno e trata da ineficiência da utilização da esfera penal para proteger de forma eficaz os delitos da moderna criminalidade econômica. O quinto e último capítulo trata justamente do título do trabalho: Direito Administrativo Sancionador e o Crime de Insider Trading. Nesse capítulo, explica-se o modelo proposto para sancionar a utilização indevida de informação privilegiada, iniciando-se por tratar da definição de direito administrativo sancionador e sua distinção entre o direito penal. Na seqüência trata-se da possível configuração de bis in idem existente atualmente com a aplicação de sanção administrativa e penal para o mesmo fato, para o mesmo sujeito e com o mesmo fundamento. Trata-se ainda do fortalecimento da CVM como agência reguladora para regulamentar, fiscalizar e punir com eficiência as utilização indevida de informação privilegiada, deixando para o direito penal apenas as infrações capazes de colocar em risco o mercado de capitais. Por fim, são expostas as conclusões do trabalho. / The object of this dissertation is the regulation of the misuse of privileged information in the capital market. It is discussed in the text which would be the best way to repress the conduct practiced by insider trading, concluding that the ideal system would be no more the double repression as currently occurs, but a single repression in administrative or criminal sphere according to the seriousness of the offense. The first would judge the lesser gravity infractions, leaving only those that actually caused any serious injury to the good under the legal protection of criminal law. Before the need to understand the context in which the offense of misuse of privileged information occurs, the dissertation begins with a brief overview of capital markets, in which it comes to the formation of the securities market, stock exchange, as well as corporations. Thus, the first chapter deals with (i) the regulation of the capital market in Brazil, in particular regarding Law 6.385/1976, which regulates the securities market of Brazil and contains a description of the type of criminal offense of insider trading, and (ii) the Federal Act 6.404/1976, which regulates corporations in Brazil and provides the duties to inform, loyalty and confidentiality imposed on directors of stock companies. In the second chapter, it is initially provided an approach of the concept of the insider trading crime, mentioning what are the arguments against and in favor of its repression. Subsequently, there is a brief analysis of foreign law, particularly the legislation of the United States of America, Spain, Portugal and Italy. The third chapter deals with the regulation of the insider trading crime in Brazil, beginning with a brief comparative analysis of criminal hyphotesis provided by Brazilian law and the foreign legislation analyzed in the previous chapter. Then, it is analysed the objective and subjective elements of the criminal hypothesis, concluding that it is a formal crime, which admits no attempt and that occurs at the time of use of relevant information not yet disclosed to the market, independently of obtaining improper benefit. The fourth chapter deals with the relationship between economic crime and insider trading crime. Besides approaching characteristics of the economic criminal law, the chapter provides critics to the expansion of modern criminal law and deals with the inefficiency of using the criminal sphere to protect society against the crimes of modern economic criminality. The fifth and final chapter deals with the relationship between punitive administrative law and insider trading crime. In this chapter it is explained the model proposed to penalize the misuse of inside information, starting with the definition of punitive administrative law and its distinction from criminal law. Following reference is to the possible configuration of bis in idem currently existing in the application of the criminal and administrative sanction for the same offense, same individual and on the same basis. In addition, it is also discussed the strengthening of the Comissão de Valores Mobiliários (the Brazilian Securities and Exchange Commission) as the regulatory agency authorized to regulate, inspect and punish effectively the misuse of inside information, leaving to the penal sphere only the criminal law offenses that are entitled to put the capital market in risk. Finally, the dissertation conclusions are exposed.

Les pyrrolodiazépinones ont des activités biologiques intéressantes sur différents récepteurs biologiques, ce qui en font une cible de choix pour développer de nouvelles petites molécules biologiquement actives. Une méthodologie en solution a été développée pour synthétiser des pyrrolo[3,2-e][1,4]diazépin-2-ones, qui utilise la réaction de Pictet-Spengler pour former le cycle diazépinone, comme réaction clé. Il a été démontré que le pyrrolo[3,2-e][1,4]diazépin-2-one mime un tour-γ inverse par l’analyse de cristaux par rayon X. Cette méthodologie a été transposée sur trois types de support, soit la résine de Merrifield, de Wang et un support soluble (TAP). Le système urotensinergétique joue un rôle dans certaines pathologies du système cardiovasculaire, comme l’hypertension artérielle, l’insuffisance cardiaque et l’athérosclérose. Le système urotensinergétique est exprimé dans le système circulatoire, extractoire et le système nerveux central et comprend l’UII, l’URP et le récepteur UT. L’UII et l’URP humains sont composés respectivement des séquences d’acides aminés : H-Glu-Thr-Pro-Asp-c[Cys-Phe-Trp-Lys-Tyr-Cys]-Val-OH et H-Ala-c[Cys-Phe-Trp-LysTyr-Cys]-Val-OH. L’UII est le peptide vasoconstricteur le plus puissant connu à ce jour, dont l’URP est son isoforme. Les deux peptides ont des effets biologiques différents et on peut supposer qu’ils jouent un rôle distinct dans certaines pathologies. Il a été démontré que la partie active de l’UII est composée du tripeptide : Trp-Lys-Tyr. Dans l’URP, il a été démontré que ce tripeptide forme un tour-γ inverse, ce qui fait du récepteur UT une bonne cible biologique pour tester une librairie de pyrrolo[3,2-e][1,4]diazépin-2-ones, reprenant le tripeptide Trp-Lys-Tyr. Dernièrement, l’équipe du professeur David Chatenet a mis au point un peptide, l’urocontrin en remplaçant le segment Trp par un groupement biphénylalanine, qui a démontré un comportement spécifique comme antagoniste du récepteur UT. La Librairie de pyrrolo[3,2-e][1,4]diazépin-2-ones est basée sur la séquence TrpLys-Tyr de l’UII et de l’URP et de la séquence Trp-Lys-Bip de l’urocontrin. La synthèse de la librairie est faite sur la résine de Wang. La chaîne latérale de Tyr est mimée en utilisant la tyramine, Lys et Orn sont utilisés et la chaîne latérale de Trp a été reproduite II en utilisant le biphényle (comme dans l’urocontrin), le 1-naphthyle et le 2-naphthyle, sont introduits en employant les aldéhydes respectifs dans la réaction de Pictet-Spengler, ce qui donne les pyrrolo[3,2-e][1,4]diazépin-2-ones insaturés et les saturés S- et R-. L’évaluation de l’activité biologique des pyrrolo[3,2-e][1,4]diazépin-2-ones obtenues sur le récepteur UT se fait par des tests in vitro et ex vivo. Les tests in vitro consistent en un essai de liaisons sur des cellules CHO exprimant le récepteur UT en employant hUII-125I, comme contrôle radiomarqé. Les tests ex vivo sont effectués sur des aortes de rats pour mesurer la capacité à induire des contractions ou de moduler les contractions induites par hUII et URP. Certains R-pyrrolo[3,2-e][1,4]diazépin-2-ones causent une réduction de 50% du signal radioactivité du hUII-125I. Les pyrrolo[3,2-e][1,4]diazépin-2-ones ne montrent guère d’activité ex vivo, mais ils ont la capacité de moduler les contractions induites par l’hUII et l’URP. Par exemple, l’analogue Lys R-saturé avec le biphényle inhibe toutes les contractions de l’aorte à 14 µM avec un pKb de 5,54 à 4 µM, sans influencer les contractions de l’aorte induites par l’URP. Les pyrrolo[3,2-e][1,4]diazépin-2-ones ont une sélectivité pour le système urotensinergétique et sont inactifs sur le récepteur de l’endotheline-1. Les pyrrolo[3,2-e][1,4]diazépin-2-ones sont les premières petites molécules qui peuvent moduler l’activité biologique de l’UII et URP et offrir un potentiel intéressant comme outil pour étudier le système urotensinergétique. / The pyrrolodiazepinones have interesting biological activities on various biological receptors, which makes them a prime target for developing new biologically active small molecules. A methodology in solution had been developed for synthesizing pyrrolo[3,2-e][1,4]diazepin-2-ones, which utilized the Pictet-Spengler condensation as the key reaction to form the diazepinone ring. Pyrrolo[3,2-e][1,4]diazepin-2-ones were found to mimic an inverse γ-turn conformation by X-ray crystallographic analysis. The methodology was subsequently implemented on three types of support: Merrifield resin, Wang resin and the soluble TAP support. The urotensinergic system plays a role in certain diseases of the cardiovascular system, such as hypertension, heart failure and atherosclerosis. The urotensinergic system is expressed in the circulatory system, excretory and central nervous systems and includes the endogenous ligands urotensin II (UII) and urotensin II-related peptide (URP), and the urotensin receptor UT. The ligands UII and human URP are composed of the respective amino acid sequences: H-Glu-Thr-Pro-Asp-c[Cys-Phe-Trp-Lys-Tyr-Cys]-Val-OH and H-Ala-c[Cys-Phe-Lys-Tyr-Trp-Cys]-Val-OH. The peptide UII is the most potent vasoconstrictor known to date. The two peptides have different biological effects and may exhibit distinct roles in certain diseases. Their common Trp-Lys-Tyr sequence is believed to play an important role in the activity of UII and URP, and has been suggested to adopt an inverse γ-turn conformation. Notably, the laboratory of Professor David Chatenet developed the UT receptor antagonist peptide urocontrin by replacing the Trp residue by biphenylalanine (Bip) in URP. A library of pyrrolo[3,2-e][1,4]diazepin-2-one analogs was thus designed to mimic the inverse γ-turn sequence and targeted against UT. The pyrrolo[3,2-e][1,4]diazepin-2-one library was designed based on the Trp-Lys-Tyr sequence of UII and URP, and Trp-Lys-Bip sequence of urocontrin. The synthesis of the pyrrolo[3,2-e][1,4]diazepin-2-one library was achieved on Wang resin. The side chain of Tyr was mimicked using tyramine, Lys and Orn were used as the basic amino acid component, and the side chain of Trp was replicated using biphenyl (as in urocontrin) 1-naphthyl and 2-naphthyl groups that were introduced by employing their respective aldehydes in a Pictet-Spengler reaction, which furnished unsaturated and saturated S- and R-pyrrolo[3,2-e][1,4]diazepin-2-ones. Evaluation of the biological activity of the pyrrolo[3,2-e][1,4]diazepin-2-ones on the UT receptor was performed in vitro and ex vivo. Tests in vitro measured binding in CHO-cells which expressed UT by employing hUII-125I as radiolabeled control. In rat aorta, ex vivo tests measured capacity to induce contraction, or modulate the contractions induced by hUII and URP. Certain R-pyrrolo[3,2-e][1,4]diazepin-2-ones caused an up to 50% reduction of the radioactive signal of hUII-125I. Pyrrolo[3,2-e][1,4]diazepin-2-ones exhibited little activity ex vivo; however, they modulated contractions induced by hUII and URP. For example, the saturated R-analog possessing lysine and a biphenyl side chain inhibited completely hUII-induced contractions of the aorta at 14 µM with a pKb of 5.54 at 4 µM, without influencing URP-induced contractions. Pyrrolo[3,2-e][1,4]diazepin-2-ones were selective for the urotensinergic system and inactive on the related receptor endothelin-1. Pyrrolo[3,2-e][1,4]diazepin-2-ones represent the first small molecules that can differently modulate the biological activities of UII and URP, and offer interesting potential as tools for studying the urotensinergic system.

In South Africa, many young children from poor social and economic backgrounds are cared for at home by parents or guardians who are themselves illiterate. This leads to poor educational outcomes later in life. Yet there are many privileged teenagers with access to mobile technologies who spend a greater portion of their spare time interacting on ubiquitous social media platforms. This presents an opportunity whereby the poor educational outcomes referred to previously could be addressed by applying a technology solution providing social media-based homework support by privileged teenagers to underprivileged younger children. However, most applications designed for use by children are designed by adults, with little understanding of the user requirements of the target end users. This research explores the following question: How can a cross-age tutoring system be designed for implementation on a social networking platform to support numeracy and literacy skill acquisition? The main contribution of this research was the definition of the Cooperative design by Children for Children (CD2C) Design Framework, a blueprint of how a cross-age tutoring system could be co-designed by children of different age groups and life circumstances. The CD2C Design Framework was derived as an abstraction of the second contribution of this research, the TitanTutor, an artifact designed using co-operative inquiry method and the Design Science Research approach. The third novelty of this research was contribution to Design Science Research theory, with the addition of new theory that states that cooperative design by children from different age groups and life circumstances is tempered by socio-environmental context and power relations between the co-design partners. This work provided important contributions to researchers in the areas of Cooperative Inquiry (CI), Human Computer Interaction (HCI), and Design Science Research (DSR). Future researchers could extend the CD2C Design Framework to make it even more abstract, thereby making it universally applicable to any co-design scenario. / Computing / Ph. D. (Information Systems)

Créée sous l’Ancien Régime sous le nom de 'Comédie Françoise', l’institution qui fait aujourd’hui partie de l’Opéra National du Rhin a une histoire mouvementée au XIXe siècle. Elle reflète la spécificité culturelle de la ville, dont une partie de la population est germanophone au XIXe siècle. Deux théâtres vont cohabiter dans la ville pendant près d’un siècle, jusqu’à l’interdiction de celui en langue allemande. L’histoire architecturale de l’institution a une vie propre, marquée par d’autres événements, mais toujours liée à la présence de la culture française. Au XVIIIe siècle, le théâtre de langue française est imposé par les autorités. Il est le seul théâtre privilégié de la ville. Il sera hébergé dans quatre lieux successifs plus ou moins provisoires, dont une ancienne église abbatiale, jusqu’à la construction de l’édifice actuel, entre 1801 et 1821. Le choix urbain définitif est le résultat de l’histoire d’un lieu voué depuis le Moyen Age au commerce et aux loisirs : l’actuelle place Broglie. Le choix architectural est lui aussi le résultat d’une histoire qui commence sous l’Ancien Régime, avec plusieurs projets de papier pour la construction d’un vrai théâtre. Sous l’Ancien Régime, la corporation des Drapiers prend l’initiative d’aménager une salle appelée Théâtre allemand et située dans un autre quartier. Il y a donc deux théâtres. Mais entre 1789 et 1805, le Théâtre français décline jusqu’à disparaître complètement en 1806, tandis que son homologue allemand est florissant. Cependant la nouvelle législation du Premier Empire met fin à la liberté théâtrale instaurée par la Révolution. Elle entraînera la mort du Théâtre allemand en 1808. À partir de ce moment, et jusqu’en 1821, le Théâtre français se maintient tant bien que mal à la Salle Saint-Etienne, dans un cadre législatif de plus en plus rigide. Le directeur est confronté à d’innombrables difficultés humaines et matérielles...[] / The Strasbourg Theatre was an institution that is now belonging to the Opera National du Rhin. It has been created under the “Ancien Régime”, and was named 'Comédie Françoise' at that time. Its tormented history reflects the cultural particularity of the city, in which a large part of the population is German speaking in the 19th century. Two theatres will cohabit in the town during nearly one century, until the prohibition of the German one. The architectural story of the institution hat its own life, marked by other events, but always linked to the presence of the French culture.The authorities order the creation of the French Theatre. It is the only one that has the privilege of the French King. It is going to use four different places, more or less temporary. One of them will be, after the French Revolution, a former church. The actual house is build between 1801 and 1821. The urban choice is resulting of the story of a place dedicated until the Middle Ages to trade and leisure : the actual Broglie square. The architectural choice is resulting of a story that begins before the French Revolution, with various projects remaining paper designs. At that time, the guild of the drapers takes the initiative of creating a special room for the German Theatre, in another part of the town. The city has now two heatres. But between 1789 and 1805, the French Theatre looses its importance until disappearing completely in the year 1806. Meanwhile, the German Theatre is flourishing.But the new legislation of the First Empire ends the period of freedom of the French Revolution for theatres. It will soon kill the German Theatre, in the year 1808. Since that year, and until 1821, the French Theatre has the greatest difficulties in the former church called Salle Saint-Etienne. The legislation becomes more and more rigorous. The manager has human and material difficulties...[]

The author valorizes also his practical experiences of a left-oriented politician and first results from sociological research has set an objective to check two hypotheses: 1) that in the conditions of global capitalism development to save and fully revitalize the social state in his conception of a factor that is not only mitigating urgent social inequalities, but also raise the society and cultivates the human being, 2) that in the process of capitalist crises and the crises of a social state, senior citizens living from their pensions belong to the most threatened social groups. Methodologically the author claims to belong to modern Marxism and critically demarcate himself both from stalinism as well as from the recent official ideology, above all neoliberalism. The author refuses also the attempts to equate Marxism and the policy of KSČM to the ideology of the past governing class of controlling apparatus and comprehend the KSČM as a party disguised as Stalinist, anti human and non-democratic and in agreement with the program of this party that it represent in the Parliament of Czech Republic belongs to the self- managed socialism as a long-term objective of a societal transformation. As far as the method is concerned, in the view of a certain interdisciplinarity of the present publication, the...