L'exposé du droit fiscal, procède d'une démarche verticale. Partant d'un sommet, constitué du rappel des grands principes généraux gouvernant l'état du droit contemporain, il descend vers la description des règles d'assiette, de liquidation, de recouvrement et de contentieux de l'impôt. Mais au niveau concret de l'acte d'imposition, le droit fiscal apparaît morcelé dans des cédules indépendantes, au sein d'un empilement de règles et de solutions pragmatiques, visant à imposer à tous les coups. Les notions d'autonomie ou de réalisme du droit fiscal sont même invoquées. Les acteurs du droit fiscal tentent alors de trouver des justifications juridiques dans ces cédules, en utilisant les concepts tirés du droit privé, tels la personnalité juridique ou le patrimoine. Des confusions et contresens graves et paradoxaux, ne tardent pas à apparaître, mettant en cause ces notions civilistes invoquées. La prise en compte dans la méthodologie fiscale, de la notion de cédule, considérée comme ensemble de biens affectés fiscalement et de façon autonome, à la détermination de la matière imposable, offre des perspectives fructueuses. Cette notion de cédule-ensemble paraît rendre compte des solutions fiscales du droit positif, ce dernier raisonnant en considérant de tels ensembles fiscaux. La systématisation de cette méthodologie permet d'améliorer le rendement de l'impôt, ce que recherche justement le fisc. Mais elle offre en contrepartie, au citoyen-contribuable, des moyens nouveaux pour faire valoir ses droits.Le travail de recherche proposé vise à montrer l'échec du raisonnement par cédule-catégorie, qui semble toujours justifier les solutions prises, pour constater que, dans le droit positif fiscal, émerge la notion de cédule-ensemble, qui mériterait d'être systématisée tant elle offre de perspectives fructueuses. / A fiscal law description is a vertical process. Leaving from the top, made up of the reminder of the main general principles governing the state of modern law, it goes down to the description of base, liquidation, collection and tax litigation rules. But at the concrete level of the taxation act, fiscal law appears divided into separate categories, within a pile-up of rules and practical solutions aimed at taxing whenever possible. The concepts of fiscal law self-sufficiency or realism are even mentioned. Fiscal law players then try to find legal justifications in such categories, using concepts derived from private law, such as the legal status or estate. Serious and paradoxical mistakes and misinterpretations soon emerge, which challenge the claimed civilian concepts.Taking into account, in fiscal methodology, the concept of income category, regarded as a set of pieces of properties fiscally or separately assigned to the determination of the taxable matter, offers promising prospects. That concept of set-category seems to translate fiscal solutions of positive law, which reasons on the basis of such fiscal sets. Generalising that methodology helps improve the yield of taxation, which is the tax department’s goal. Yet in exchange, it provides tax payers with new means for asserting their rights.The proposed research work attempts to show the failure of the category approach, which always seems to justify the solutions chosen, and to acknowledge that in positive fiscal law, the concept of set-category is emerging, and would deserve to be generalised, owing to its promising prospects.

Made available in DSpace on 2016-04-27T17:27:09Z (GMT). No. of bitstreams: 1 Mateus Perito.pdf: 627182 bytes, checksum: cffa7692af72abb5acc950f26f0b117f (MD5) Previous issue date: 2014-10-14 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / The concept of philia occupies much of Aristotle's Nicomachean Ethics and generates several problems with the rest of the work. This research aims to resolve the inconsistency between the concepts of friendship and self-sufficiency and to carry out this task, this research is devoted to an exposition of the concepts of friendship and self-sufficiency in the first two chapters, and finally in the third, passes to the resolution of the inconsistency. From a reading of the notion of allos autos (another self), is intended to show that not only the concept of friendship does not contradict with the concept of autarkéia (self-sufficiency), but also that the concept of philia (friendship) acts as a stabilizing agent of human happiness against contingency multiplicity / O conceito de philia ocupa boa parte da Ética a Nicômaco de Aristóteles e gera diversos problemas em relação ao restante da obra. A presente investigação tem como objetivo solucionar a inconsistência entre os conceitos de amizade e autossuficiência e, para levar a cabo esta tarefa, dedica-se, nos dois primeiros capítulos, a uma exposição dos conceitos de amizade e autossuficiência para finalmente no terceiro passar à resolução dessa inconsistência. A partir de uma leitura da noção de allos autos (outro eu), pretende-se mostrar que não somente o conceito de amizade não se contradiz com o de autarkéia (autossuficiência), mas que o conceito de philia (amizade) age como um agente estabilizador da felicidade humana frente à multiplicidade da contingência

<p>Örebro University</p><p>The Department Behavioural, Social, and Legal Sciences</p><p>Education of social work</p><p>C-essay 41-60 p</p><p>Abstract</p><p>Title: Work for everyone? An interview study of how three professions within the introduction programme in the local-government in Falköping looks at structural obstacles and discrimination in immigrants’ access to the Swedish labour market.</p><p>Authors: Emma Gustavsson and Sandra Tjärnberg</p><p>Tutor: Rúna Baianstovu Deniz and Urban Karlsson</p><p>Today many immigrants stand outside the labour market. To get established on the labour market and to get self-sufficient are important factors to a rapid integration process. The main purpose of this study is to investigate how three professions within the integration work in the local-government of Falköping looks at structural obstacles and possibilities with immigrants’ access to the Swedish labour market. The main questions treated are: which structural obstacles or possibilities there are to be identified in the local work with integration and in which way the obstacles and possibilities affects the immigrants’ opportunities to obtain employment and there by be integrated in the society.</p><p>By a qualitative interview study, three professions’ view on structural obstacles and possibilities for immigrants’ access to the Swedish labour market were investigated by interviews with employees within the introduction programme in Falköping. The study is based on earlier research; discrimination, the concept of marginality and local and national guidelines. The respondents point out that structural obstacles and possibilities in the establishment on the labour market exists. It expresses through discriminating behaviour such as negative attitudes and prejudice. Obstacles and possibilities that are highlighted in this study are within language, contacts and evaluation of immigrants’ earlier work experience and education. Methods that are used to minimise difficulties in immigrants’ establishment on the labour market are meritportfölj, yrkesbedömning, validering and personliga utvecklingstjänster. The time of introduction is another obstacle that is pointed out and affects the opportunities for the immigrants to get established on the Swedish labour market and may have affect on the individuals’ position in the society from the process of marginalization.</p><p>Keywords: integration, immigration, immigrant, structural obstacles, discrimination, self-sufficiency, introduction</p>

States are not required to provide subsidies for childcare and transportation, but at the time of this writing all provided some supplements to TANF participants who were working, looking for work, or attending school. However, there has been little assessment of the effectiveness of these programs. Using data from a longitudinal study on Families First participants in the state of Tennessee, this exploratory study addresses the questions of whether transportation and childcare supplements contribute to the ability of TANF participants to move off welfare and support their families adequately through their own efforts, and whether outcomes from these services differ by geographic location. The survey sample consisted of 3,569 respondents who were currently receiving or who had recently received TANF services through Tennessee's Families First program, beginning with the initial survey in 2001. Regardless of any assistance provided for childcare and transportation, which have been addressed in the literature as significant barriers to employment and thus the well-being of TANF participants, most of the survey participants remain among the poorest families in the country. While transportation and childcare supports may alleviate some of the barriers that TANF participants must overcome, this research finds that they do not in themselves improve the likelihood that poor families will be abot to move out of poverty. However, there are some indicators that they do help in terms of having employment, which is the first step toward achieving financial well-being.

Örebro University The Department Behavioural, Social, and Legal Sciences Education of social work C-essay 41-60 p Abstract Title: Work for everyone? An interview study of how three professions within the introduction programme in the local-government in Falköping looks at structural obstacles and discrimination in immigrants’ access to the Swedish labour market. Authors: Emma Gustavsson and Sandra Tjärnberg Tutor: Rúna Baianstovu Deniz and Urban Karlsson Today many immigrants stand outside the labour market. To get established on the labour market and to get self-sufficient are important factors to a rapid integration process. The main purpose of this study is to investigate how three professions within the integration work in the local-government of Falköping looks at structural obstacles and possibilities with immigrants’ access to the Swedish labour market. The main questions treated are: which structural obstacles or possibilities there are to be identified in the local work with integration and in which way the obstacles and possibilities affects the immigrants’ opportunities to obtain employment and there by be integrated in the society. By a qualitative interview study, three professions’ view on structural obstacles and possibilities for immigrants’ access to the Swedish labour market were investigated by interviews with employees within the introduction programme in Falköping. The study is based on earlier research; discrimination, the concept of marginality and local and national guidelines. The respondents point out that structural obstacles and possibilities in the establishment on the labour market exists. It expresses through discriminating behaviour such as negative attitudes and prejudice. Obstacles and possibilities that are highlighted in this study are within language, contacts and evaluation of immigrants’ earlier work experience and education. Methods that are used to minimise difficulties in immigrants’ establishment on the labour market are meritportfölj, yrkesbedömning, validering and personliga utvecklingstjänster. The time of introduction is another obstacle that is pointed out and affects the opportunities for the immigrants to get established on the Swedish labour market and may have affect on the individuals’ position in the society from the process of marginalization. Keywords: integration, immigration, immigrant, structural obstacles, discrimination, self-sufficiency, introduction

There is mounting evidence that sustainable scale thresholds are now being exceeded worldwide and environmental resource shocks (e.g. climate change, water and oil shortages) may be inevitable in some regions of the world in the near future. These could result in severe economic breakdowns, welfare loss, and in the worst-case, the collapse of modern civilization. Therefore, a pre-eminent challenge of our times is to determine how to design a resilient (safe-fail) economy – one that can endure, adapt to and successfully recover from breakdowns when they occur. Surprisingly, while ecological economic theory relies heavily on natural science concepts such as thermodynamics, insufficient attention has been paid to the important ecological concept of resilience, particularly as it applies to economic design. The three major policy goals of current ecological economic theory (sustainable scale, just distribution and efficient allocation) focus instead on preventing environmental resource shocks and breakdowns, but given their unpredictability prevention may not always be possible. How resilience can inform the blossoming field of ecological economics is thus explored in this theoretical, transdisciplinary paper. Drawing on literature as diverse as archaeology and disaster planning, it develops six key principles of economic resilience and applies them to analyze the resilience of key societal systems including our money, electricity, water, transportation, information/communication and emergency response systems. Overall, economic resilience appears to be a unique concern that is not readily subsumed under any of the three existing ecological economic policy pillars. In fact, efforts to build in resilience have the potential to both complement and at times contradict the other three goals, especially efficiency. The need to further study these possible tradeoffs provides strong justification for adding a fourth distinct policy pillar, namely “Resilient Design”, to core ecological economic theory. Indeed, ecological economist’s longstanding criticism of economic growth meshes readily with the Resilience Alliance’s own figure-8 adaptive cycle theory critiquing the resilience costs of growth, providing significant opportunities for the future collaboration of these two fields in broadening global system theory.

The main argument of this thesis is that Turkey, Syria and Iraq can solve their disagreements about water allocation, if these countries can develop broader cooperation framework comprising other water related development sectors such as energy, agriculture, health, environment industry, trade and transportation. Within this context, the key questions that should be raised are, &ldquo / what is the theoretical framework related to solving water issue, what are the relations and developments among the riparians concerning water problem, can the cooperative cases such as the Nile Basin Initiative and the South African Development Community be example for the cooperative efforts in the Euphrates-Tigris River Basin, how have the political and economic relations developed since the 1990s among the riparian countries of the Euphrates-Tigris river basin?&rdquo / Accordingly the thesis contains four main parts. The first chapter will be setting of a theoretical framework related to solving the water problem in the region. In the second part of the study, water problem among Turkey, Iraq and Syria will be evaluated in general through historical analysis of the water negotiations and positions of the riparians. In the third part, basic approach in studying this subject is to draw lessons from cooperative cases such as the Nile Basin Initiative and the South African Development Community. The last chapter will be the analyses of Turkish-Syrian and Turkish-Iraqi relations focusing on the water related development sectors such as energy, agriculture, industry, trade, transportation, health, and environment. Accordingly, this thesis has reached to the following conclusions: First, Water is a vital resourses for Turkey, Syria and Iraq. It is not only important for the agricultural production but for hydroelectric power generation, as well. Second, from the point of view of Syria and Iraq, the main reason for this negative atmosphere among the riparians of the Euphrates and Tigris river system is indicated to be the GAP (Southeastern Anatolia Project) which was started by Turkey as a major development project and Syria and Iraq, as downstream countries, accused Turkey to hamper the future agricultural projects of both Syria and Iraq. Third, the 1998 Adana Protocol and Bashar Assad&rsquo / s becoming president in the year 2000 can be regarded as the turning points of the beginning of the development in the relations between Turkey and Syria in the positive direction. The relations between Turkey and Iraq, which were nearly stopped in the Gulf War in 1991, have started to warm up after the second operation in 2003. Fourth, the developing relations carry great importance for the solution of the ongoing water problem among Turkey, Syria and Iraq.

There is mounting evidence that sustainable scale thresholds are now being exceeded worldwide and environmental resource shocks (e.g. climate change, water and oil shortages) may be inevitable in some regions of the world in the near future. These could result in severe economic breakdowns, welfare loss, and in the worst-case, the collapse of modern civilization. Therefore, a pre-eminent challenge of our times is to determine how to design a resilient (safe-fail) economy – one that can endure, adapt to and successfully recover from breakdowns when they occur. Surprisingly, while ecological economic theory relies heavily on natural science concepts such as thermodynamics, insufficient attention has been paid to the important ecological concept of resilience, particularly as it applies to economic design. The three major policy goals of current ecological economic theory (sustainable scale, just distribution and efficient allocation) focus instead on preventing environmental resource shocks and breakdowns, but given their unpredictability prevention may not always be possible. How resilience can inform the blossoming field of ecological economics is thus explored in this theoretical, transdisciplinary paper. Drawing on literature as diverse as archaeology and disaster planning, it develops six key principles of economic resilience and applies them to analyze the resilience of key societal systems including our money, electricity, water, transportation, information/communication and emergency response systems. Overall, economic resilience appears to be a unique concern that is not readily subsumed under any of the three existing ecological economic policy pillars. In fact, efforts to build in resilience have the potential to both complement and at times contradict the other three goals, especially efficiency. The need to further study these possible tradeoffs provides strong justification for adding a fourth distinct policy pillar, namely “Resilient Design”, to core ecological economic theory. Indeed, ecological economist’s longstanding criticism of economic growth meshes readily with the Resilience Alliance’s own figure-8 adaptive cycle theory critiquing the resilience costs of growth, providing significant opportunities for the future collaboration of these two fields in broadening global system theory.

Operational performance of grid-connected microgrid with integrated solar photovoltaic (PV) electricity production and battery energy storage (BES) is investigated.  These distributed energy resources (DERs) have the potential to reduce conventionally produced electrical power and contribute to reduction of greenhouse gas emissions.  This investigation is based upon the DER’s techno-economic specifications and theoretical performance, consumer load data and electrical utility retail and distribution data.  Available literature provides the basis for DER specification and performance.  Actual consumer load profile data is available for residential and commercial consumer sector customers.  The electrical utility data is obtained from Mälarenergi, AB.  The aim is to investigate how to use simulations to specify a grid connected microgrid with DERs (PV production and a BES system) for two consumer sectors considering a range of objectives.  An open-source, MATLAB-based simulation tool called Opti-CE has successfully been utilized.  This package employs a genetic algorithm for multi-objective optimization.  To support attainment of one of the objectives, peak shaving of the consumer load, a battery operational strategy algorithm has been developed for the simulation.  With respect to balancing peak shaving and self-consumption one of the simulations supports specification of a commercial sector application with 117 kWp PV power rating paired with a lithium ion battery with 41.1 kWh capacity.  The simulation of this system predicts the possibility to shave the customer load profile peaks for the month of April by 20%.  The corresponding self-consumption ratio is 88%.  Differences in the relationship between the load profiles and the system performance have been qualitatively noted.  Furthermore, simulation results for lead-acid, lithium-ion and vanadium-redox flow battery systems are compared to reveal that lithium ion delivers the best balance between total annualized cost and peak shaving performance for both residential and commercial applications.

This thesis deals with the issue of assessing seniors' needs in relation to the urgency of their admission into a residential care facility. Act No. 108/2006 on social services has significantly changed the way people can obtain necessary assistance. Now it is possible to purchase social services thanks to a social welfare benefit in form of an attendance allowance. There was an assumption that if there is a development in field social work, seniors will remain in their natural environment and therefore the interest in residential care facilities for older people will lower. However, this assumption was not met. The number of senior citizens interested in retirement homes greatly exceeds the capacity of individual facilities. When we assess the needs of seniors related to admission to a residential facility, such need is perceived as an insufficiency. If we get rid of this need or provide support to satisfy it, we achieve safety and security. The extent of such support can vary. The level of help people need determines the amount they receive as an attendance allowance, but it is not the only criterion for preferential admission into a retirement home. Seniors' difficult life situation does not have to be directly related to the level of help they need. If seniors get a lot of points during assessment of their degree of autonomy, self-sufficiency and objective conditions, it does not necessarily imply that they need to be urgently admitted into a residential care facility. This assessment is carried out according to methodological documents devised by the retirement home. The thesis uses a qualitative research strategy; that is, content analysis, case study and qualitative evaluation. Residential care facilities came up with requirements for objective assessment and selection of seniors to be admitted in order to reduce the number of applicants - from several hundred to a group that needs to be admitted urgently. These requirements led to a preparation of methodological materials that describe the whole standard procedure of interaction with people interested in the residential social service. Next, a method of point score system to select the candidates was also established. One of the aims of this thesis was to carry out a qualitative evaluation of methodological documents of a specific residential care facility for older people. Next goal was to assess the seniors' needs before they are admitted to residential care. A content analysis of social investigation records was also conducted. The results showed that the most important needs of seniors are safety and security. Older people submit applications for retirement homes, although they actually do not want to use this service. It is a manifestation of their fear of the future and it has a significant impact on the number of registered applications. On one hand, it is important to regard people as fully-fledged, independent, free and responsible beings at any age. But on the other hand, it is also vital to be aware of various limits and restrictions arising from natural ageing. We usually encounter two extreme opposites when we communicate with older people. Seniors usually overestimate or significantly underestimate themselves in the area of autonomy and self-sufficiency. If these areas were only self-evaluated and objective reality (or senior's surroundings) was not taken into account, the assessment result would be significantly distorted. Quality of needs' assessment and level of social investigation directly depend on the knowledge, skills and abilities of social workers; one of their most important skills is the ability to reflect.