Depuis Aristote, l’idée de justice est assimilée à celle de distribution. Or, à quelle démarche pourrait correspondre la réalisation de la justice capabilitaire, définie comme égale possibilité, pour chacun(e), de poursuivre sa « liberté réelle » ? Certains écrits de Sen suggèrent, selon une perspective qui pourrait être qualifiée de « post-marxiste », qu’il s’agirait de pouvoir subvenir aux besoins des personnes ; et ce, aux échelles sociale et globale. Je propose deux concepts pour préciser une telle formule : celle de « besoins-libertés », indiquant les besoins dont dépend l’accomplissement de la liberté réelle, et celle d’« empêchements », désignant ce qui fait obstacle à cette même liberté. La justice en ressort liée à l’idée de production d’au moins trois façons : les limitations de liberté sont toujours produites par des facteurs structurels, dont certains mécanismes de la production globale ; les revendications des personnes et des groupes constituent des indicateurs importants de ces mêmes limitations, et contribuent à produire un développement humain « par le bas ». J’applique ce cadre théorique à la structure socio-économique de la région frontalière entre le Mexique et les États-Unis, en montrant qu’il repose sur la privation de liberté qu’il inflige tout particulièrement aux femmes. Les dynamiques responsables d’une telle « qualité de vie », y compris celles qui relèvent de la sphère économique, tombent donc de plein droit sous la critique philosophico-politique. / Ever since Aristotle, the idea of justice has been subsumed into the concept of distribution. Yet, what practice would correspond, from the point of view of capabilities, to the realization of justice, defined as the equal possibility, for all men and women, to pursue « real liberty » ? Certain of Sen’s writings would suggest, via a perspective that could be dubbed « post-Marxist », that it is essential to meet the needs of people, both at social and global levels. Specifying this notion, I propose two ideas : that of « needs-liberties », which reflects the needs that come about according to real liberty; and that of « impediments », representing that which poses obstacles to such liberty. Justice then comes to be relied to the idea of production in at least three ways : limitations to liberty are produced by structural factors, such as certain mechanisms of global production; the demands of people and groups constitute important indicators of these very limitations, and play a role in producing human development « from below » as it were. I apply this theoretical framework to the socioeconomic context of the border region between Mexico and the United States, demonstrating how it rely upon the deprivation of liberty, as it is particularly inflicted upon women. The dynamics responsible for such a « quality of life » including those relevant to the economic sphere, are logically placed under a politico-philosophic critique.

Les actes juridiques privés sont des titres exécutoires pour lesquels l’acte fondamental sur lequel est apposé la formule exécutoire est un acte juridique privé. C’est le cas des actes notariés, des accords homologués par un juge, des procès-verbaux de conciliation exécutoires, du procès-verbal de non-paiement d’un chèque impayé rendu exécutoire par l’huissier de justice. La loi Macron ajoute à cette famille de titre exécutoire les accords homologués par un huissier de justice pour les petites créances. La procédure d’établissement de ces titres exécutoires se déroule sans aucun contrôle juridictionnel. Dès lors, il est question de savoir si les conditions d’établissement et de mise en œuvre des actes juridiques privés exécutoires sont satisfaisantes au regard, d’une part des critères de définition et des effets du titre exécutoire et d’autre part de l’exigence du respect des droits fondamentaux aussi bien procéduraux que substantiels ? Si non, existe-t-il un remède légal et/ou jurisprudentiel à cette insuffisance ? Celui-ci le cas échéant, est-il satisfaisant ? / The private legal acts are writs of execution for which the fundamental act on which is affixed the enforceable formula is a private legal act. It is the case of notarial acts, agreements approved by a judge, enforceable reports(fines) of conciliation, by report(fine) of nonpayment of an unpaid check made enforceable by the bailiff. The law Macron adds to this family of writ of execution the agreements approved by a bailiff for the small claims(debts).The procedure of establishment of these writs of execution takes place without any jurisdictional control. From then on, it is about to know if the conditions of establishment and implementation of the enforceable private legal acts are satisfactory in the look, on one hand the criteria of definition and effects of the writ of execution and on the other hand the requirement of the respect for the fundamental rights so procedural as substantial? If not, there is a legal and/or case law remedy in this insufficiency? Is this one where necessary, satisfactory?

In view of the fact that the obligational relationship can no longer be perceived as a static legal category and yet, due to the fact that the obligation no longer shows a mere interaction between opposing parties whose willful imperative overrode the righteousness of the negotiation based on general duties of demeanor, there arises the need to assess the Substantial Performance Doctrine in light of an open legal system that is aimed at turning the dictates of the 1988 Constitution into reality when it comes to private dealings, thus resulting in what is commonly referred to as Civil-Constitutional Law. Therefore, one chooses to look into the said doctrine by taking obligation as a proceeding focused on disrupting obligational relationships. Furthermore, an assessment is needed of how the Substantial Performance Doctrine works when it comes to external procedures, how it becomes known, and what its impact on procedural rules that deal with Substantive Law exceptions is. In conclusion, boundaries are drawn that home in on the Theory, allow its historical development in the Superior Court of Justice to be assessed, and work as a foundation for the entire Brazilian legal system. / Tendo em vista que a relação obrigacional já não pode mais ser percebida como uma categoria jurídica estanque e, ainda, devido ao fato da obrigação já não representar uma mera interação entre sujeitos opositores cujo imperativo volitivo subjugava a retidão negocial amparada em deveres gerais de conduta, desperta-se a necessidade de avaliar a Teoria do adimplemento substancial à luz de um sistema jurídico aberto e imbuído do propósito de concretizar os ditames da Constituição de 1988, nas relações entre particulares, resultando no que se convencionou chamar de Direito Civil-constitucional. Para tanto, opta-se por iniciar a investigação da referida Teoria pela obrigação vista como processo com foco na perturbação das relações obrigacionais. Ademais, busca-se a verificação do comportamento da Teoria do adimplemento substancial em caráter processual externo, sua veiculação e impacto nas regras processuais na linha das exceções de direito material. Por fim, propõe-se organizar balizas de reconhecimento da Teoria para analisar seu desenvolvimento histórico no Superior Tribunal de Justiça e que sirvam como base para todo o sistema jurídico brasileiro.

Nuestra investigación busca determinar el impacto tributario de la aplicación del Devengado jurídico en las empresas del sector servicios empresariales ubicadas en Santiago de Surco en el 2019.  El Devengo en el Perú, siempre ha sido tratado según la definición de las normas contables (NIIF). Sin embargo, ha sido un tema de interés que ha generado incertidumbre para las empresas, ya que existía un vacío en el sistema tributario y no se tenía claro la forma de aplicar este término en la contabilidad tributaria. A causa de ello, se emite el Decreto Legislativo 1425. La presente de investigación está compuesta por cinco capítulos. El primer Capítulo está constituido por el Marco teórico, en el que se definieron conceptos importantes que tienen relación con nuestro tema de investigación, como el Devengado contable y tributario. Posteriormente, en el segundo Capítulo se definió el Plan de investigación, se desarrolló la problemática determinando los objetivos e hipótesis. En el tercer Capítulo: Metodología de trabajo, se explica el tipo de investigación realizado, la población y muestra. El Capítulo IV está compuesto por el Desarrollo de la investigación, se aplicaron los instrumentos, entrevistas a expertos en el tema, encuestas virtuales a empresas y también se plantea un caso práctico. Por último, en el Capítulo V: Análisis de resultados, se analiza las respuestas de los instrumentos para posteriormente dar conclusiones y recomendaciones. / Our research seeks to determine the tax impact of the application of the legal accrual in the companies of the business services sector located in Santiago de Surco in 2019. Accrual in Peru has always been treated according to the definition of accounting standards (IFRS). However, it has been a topic of interest that has generated uncertainty for companies, since there was a gap in the tax system, and it was not clear how to apply this term in tax accounting. As a result, Legislative Decree 1425 was issued. This research is made up of five chapters. The first chapter is constituted by the theoretical framework, in which important concepts related to our research topic were defined, such as the accounting and tax accrual. Subsequently, in the second chapter, the research plan was defined, the problem was developed, and the objectives and hypotheses were determined. In the third chapter: Methodology of the work, the type of research carried out, the population and sample are explained. Chapter IV is composed of the Development of the research, the instruments were applied, interviews to experts on the subject, virtual surveys to companies and a case study is also presented. Finally, Chapter V: Analysis of results, analyzes the responses of the instruments, and then provides conclusions and recommendations. / Tesis

No description available.

The thesis analyses the concept ‘fairness’ in consumer contracts regulated by the Consumer Protection Act 68 of 2008, mainly from the perspective of a freedom and fairness orientation. It discusses the evolution of ‘fairness’ as background to a more detailed discussion of the classification of fairness into substantive and procedural fairness. The thesis examines dimensions of fairness, factors which play a role in the determination of fairness, and fairness- oriented approaches in an attempt to formulate a framework for fairness in consumer contracts. The main aspects that should be taken into account to justify a finding of fairness, or to determine whether a contract is fair, are identified. This analysis addresses, too, the extent to which the fairness provisions of the Consumer Protection Act are appropriate (with reference to the law of South Africa, Europe, and England). / Mercantile Law / LL.D.

Text in Afrikaans / Alhoewel die Grondwet van die Republiek van Suid-Afrika die bestaande reg op regsverteenwoordiging uitgebrei het tot sy logiese eindpunt, is daar geen vaste inhoud aan hierdie reg gegee nie en sal die howe die omvang daarvan moet ontwikkel. Hierdie reg kan weens die heersende sosiale en ekonomiese omstandighede nie 'n absolute reg wees nie. Indien 'n beskuldigde nie 'n regsverteenwoordiger kan bekostig nie, sal een op staatsonkoste aan horn verskaf word, maar slegs indien <lit andersins tot wesentlike onreg sal lei. In so 'n geval het die beskuldigde nie die reg op 'n regsverteenwoordiger van sy keuse nie. Effektiewe regsverteenwoordiging word ook nie gewaarborg nie. Daar word derhalwe steeds nie aan die sine qua non van 'n volledige strafregplegingstelsel soos <lit oor tyd in die Verenigde State van Amerika ontwikkel het, <lit is die verskaffing van kostelose regsverteenwoordiging aan elke behoeftige persoon beskuldig van 'n emstige misdaad, voldoen nie / Although the Constitution of the Republic of South Africa has extended the existing right to legal representation to its logical conclusion, no definitive substance has been given to this right and the courts will have to develop the purview thereof. This right cannot be an absolute right because of ruling social and economic circumstances. Should an accused not be able to afford a legal representative, one will be supplied to him at state expense, but only if substantial injustice would otherwise result. In such an event the accused is not entitled to a legal representative of his choice. Effective legal representation is also not guaranteed. There is therefore still not compliance with the sine qua non of a comprehensive criminal justice system as has developed over time in the United States of America, that is the provision of free legal representation to every indigent person accused of a serious crime / Criminal & Procedural Law / LL.M. (Straf en Prosesreg)

Après une décennie de réformes incessantes et à l’heure où l’on envisage une refonte globale de la matière, il paraît important de s’interroger sur les principes supérieurs gouvernant le droit pénal des mineurs délinquants. En dépit d'une cristallisation remontant à 2002, via le mécanisme original du principe fondamental reconnu par les lois de la République, et sa protection par quelques instruments internationaux, l’autonomie de la justice des mineurs pose, à ce jour encore, de nombreuses questions. Sur le plan substantiel, elle repose sur des principes, reconnus supérieurs, d’adaptation de la réponse au relèvement éducatif et moral des mineurs et d’atténuation de la pénalité, qui s’avèrent quasiment absolus. Le discernement, en revanche, n’a pas bénéficié, pour sa part, d’une consécration expresse sur le plan suprême. Il se voit même concurrencé par le critère rigide de l’âge, et ce, bien qu’il soit un préalable essentiel à la détermination de la responsabilité pénale. Sur le plan processuel, malgré leur protection supra-législative, tant la règle de juridictions spécialisées que l’exigence de procédures appropriées, régulièrement infléchies, semblent vouées à la relativité. Le Conseil Constitutionnel, à la fois constituant et garant de la matière, a souvent été invité à en marquer les limites infranchissables et à en protéger le noyau dur inaltérable. Fort de l’identification et de l’appréciation de ce dernier, le présent travail tend à montrer que la malléabilité des principes de forme du droit pénal des mineurs délinquants permet de contourner l’immutabilité des principes de fond dirigeant celui-ci. / Following one decade of continuous reforms of the juvenile offenders penal law and while a global recast of the matter is considered, it appears important to question the superior principles governing it. Despite its original crystallization, starting in 2002, through the original mechanism of fundamental principle recognized by Republic Law, and its protection by some international tools, the autonomy of the juvenile justice is still currently questionable. On the substantial side, juvenile justice is based on principles, recognized as superior, of answer’s adaptation to the educational and moral restoring of the juvenile and sentence mit igation, which appear nearly absolute. On the other hand discernment has not benefited from an explicit consecration of its paramount status. It is even challenged by the age arbitrary criteria despite the fact that this condition is a cardinal preliminary for penal responsibility determination. On the procedural side, notwithstanding their supra-legislative guarantee, specialized jurisdictions so as requirement for appropriate procedures, regularly inflected, seems dedicated to relativity. Constitutional Council, both matter constituent and guarantor, has been very often invited to determine unreachable limits and to protect the unalterable core. Based on this core’ identification and assessment, this work intend to demonstrate that malleability of the form principles of juvenile offender penal law allows by-pass of background principles immutability, governing this one.

Made available in DSpace on 2016-08-10T10:47:44Z (GMT). No. of bitstreams: 1 IVAN GUSTAVO JUNIO SANTOS TRINDADE.pdf: 1386917 bytes, checksum: 8e7aff1b3c6e2338d01c7c463fdfebfb (MD5) Previous issue date: 2016-03-14 / After the ratification in 2009 by Brazil of the Convention on the Rights of Persons with Disabilities, published in 2007, the legal systematic regard to the theory of disability and its consequences suffered intense modifications. The Brazilian Civil Code, published in 2002, despite the ability to relate to the constitutional system of protection of human dignity, not encompassed in its content the admission of full autonomy of persons with disabilities. Nevertheless, the Federative Republic of Brazil became a signatory to the International Treaty on the Rights of Persons with Disabilities, which promoted a paradigm shift on the focus of the concept of disability, which, of course, sparked a significant impact on the study of theories of disabilities and its corollaries. Brazilian law inclusion of people with disabilities (Law no. 13,146 - 2015), called the Disabled status, in obedience to the fundamental principles of the Convention on the Rights of Persons with Disabilities, raised transformation in the parental system of disability and, consequently, the procedural issues relating to the protection of the disabled person. The changes brought about by People with Disabilities Statute generated sequels in the Civil Law inherent institutions such as marriage and interdiction, and Civil Procedure, like the reflections in prescription and decay and the institution of the new decision-making tool supported. / Após a ratificação em 2009 por parte do Brasil da Convenção sobre os Direitos da Pessoa com Deficiência, editada em 2007, a sistemática jurídica atinente à teoria das incapacidades e seus desdobramentos sofreu modificações intensas. O Código Civil brasileiro, editado em 2002, em que pese a aptidão para se relacionar com a sistemática constitucional de proteção da dignidade da pessoa humana, não abarcou em seu conteúdo a admissão da integral autonomia das pessoas com deficiência. A despeito disso, a República Federativa do Brasil se tornou signatária do Tratado Internacional sobre os Direitos das Pessoas com Deficiência, sendo promovida uma mudança paradigmática sobre o enfoque do conceito de deficiência, o que, naturalmente, deflagrou consequências significativas no estudo das teorias das incapacidades e seus corolários. A lei brasileira de inclusão da pessoa com deficiência (Lei nº. 13.146-2015), denominada de Estatuto da Pessoa com Deficiência, em obediência aos preceitos fundamentais da Convenção sobre os Direitos das Pessoas com Deficiência, suscitou transformação no sistema pátrio de incapacidade e, por consequência, nas questões processuais relativas à proteção da pessoa com deficiência. As mudanças trazidas pelo Estatuto da Pessoa com Deficiência geraram sequelas em institutos inerentes ao Direito Civil, como o casamento e interdição, e Processual Civil, a exemplo dos reflexos na prescrição e decadência e na instituição do novo instrumento de tomada de decisão apoiada.

傷害罪的研究，在我國學說實務上對於特定的議題可能有所分歧，但原則上已然有一定的研究成果與結論，對於身體或是健康的定義，或者是所涵攝的範圍等等。然而隨著社會發展，以及對於個人身體期待有更為完整的保護，除了生理機能上的傷害以外，對於心理、精神、或是情緒上的傷害，是否能夠被劃歸於傷害罪的保護範圍，也應有其討論空間。 本文試圖由保護法益出發，討論心理傷害在身體法益的角度下其存在的可能，如果可能存在，則在現行的條文下應該做如何的解釋。這並不是一個純粹學術的討論，而是一個貼近社會每個個體的議題，每個社會個體在社會中的活動，都可能造成他人心理或是情緒上的不愉快；相反的，也可能因為他人的行為而有心理或情緒上的不愉快。這些事實每天重複的發生在我們周遭，重點在於是否有注意到這些心理傷害存在，以及如何給予心理傷害評價。 肯認心理傷害的概念是存在後，如果要作更細緻的分析，就必須先定義心理傷害的概念，去尋找在哪些情況之下，會成為具有法律意義的心理傷害，而為傷害罪之保護範圍。將其具體化，也就是心理傷害的傷害結果是必須符合一些標準的，如果欠缺標準，則會使心理傷害的概念浮動，而可能過度擴張其範圍，故若該結果欠缺實質的情緒傷害、或是未使被害人的反應非屬正常範圍等，則不認為其為心理傷害，而可能是一種負面的情緒反應而已。 心理傷害因為其本質較為特別，是何種行為導致心理傷害結果的存在，也就是行為與結果之間的因果關係並不甚清楚。其理由在於，在心理傷害的情形，特定行為是否確實造成心理傷害結果並不是客觀明顯可見的，是以一個心理傷害結果的存在，是由A行為或是B行為所導致，或是由A、B數行為一同造成，除非有明確的事實證據可以作為依據，否則因果關係的建立上，都只能透過人類經驗的累積作為參考依據，而無法使用條件理論來作為判斷標準，是以在此情形下，透過人類經驗而建立因果關係的假設因果關係理論，在論理上似乎會是比較實用也比較合理的標準。 在因果關係的確立後，同時必須考量該結果是否可以歸責於行為人，如果該行為在社會上是被允許的，則即使該行為可能有造成他人心理傷害的風險，該風險就應該被容許而會是容許風險。而在社會中因為有親疏程度不同之人際關係，如果人與人之間的關係較為緊密，在社會共識上會提高容許風險的門檻，而擴大容許風險的範圍，在結論上，就會是該行為雖然造成心理傷害結果，但是因為該行為本身帶有傷害結果的風險是社會所已經認識且允許的，是以即使該風險確實實現，社會也不會予以處罰。 關鍵字：傷害、心理傷害、負面情緒、情緒傷害、實質情緒傷害、正常範圍、人類經驗、假設因果關係、容許風險 / The researches of assault and battery may exist difference in specific issues between theories and practice, but in general, the researches have got some results and had conclusions, like the definition of body or health, or the area which assault and battery including. However, due to the developing of the society and the more desire to protect individual body, except the harm to the physical functions, if the harm to mind or emotion could be classified as the range of assault and battery may be worth discussing as well. This thesis tries to start from the legal interest(Rechtgut), to talk about the possibility of mental injury included in the legal interest of body. If the legal interest of body include the mental harm, then how to explain the articles which are currently in effect. This is not a pure academic discuss, but a issue which close to every individual in society. The activities of individuals in society may cause mental or emotional unpleasantness. On the contrary, mental or emotional unpleasantness might be caused by other’s behaviors too. Those facts around us happen repeatedly everyday and the importance is whether we noticed the mental harm exist or not, and how to appraisal it. After confirming the notion of mental harm or injury exist, if try to analyze more detailed, defining the mental harm notion is the first step we should take and looking for under what kind of situations the notion of mental harm will become meaningful in legal system. Specifically, which means the results of mental harm must conform with some standards. If lacking of standards, the notion of mental harm will be vague, and the result of the vagueness, it might broaden the range excessively. So if the results lack of substantial emotional harm, or didn’t make victims’ reactions out of normal range, then we don’t admit the result is a mental harm, but a negative emotion. Because mental harm has special quality, the question is which behavior leads to the results of mental harm, and the causation between behavior and result is not clear enough. The reason is that in the situation of mental harm, if the specific behaviors surly cause the result of mental harm can’t be discovered obviously and objectively. As the result, the existence of a result of mental harm is caused by behavior A or B, or is caused by A and B, except we have clear facts and proofs to be reference materials, or we only can apply the accumulation of human experience to the construction of causation and we can not use condition theory(Bedingunstheorie) as the standard to determine the causation. Thus, the theory of hypothesized causation constructs the causation through the human experience seems more practical and reasonable standard. When the causation have been constructed, after that, the question is that if the defendant should be blamed for the result should be considered as well. If the behavior is allowed in the society, then even if the behavior may bring about the risk of mental harm of the others, but the risk shall be allowed or endured and is an allowable risk(das erlaubte Risiko). And the relationships between people are not always as any others, if the relationship is closer, the common consensus of society will raise the line of allowable risk and broaden the range of allowable risk. In conclusion, although the behavior leads to the result of mental harm, the behavior companies the risk of the result of mental harm is recognized and allowed by society, so even the risk occur in deed, society will not punish the behavior. Key Word: assault, battery, harm, injury, emotional harm, mental harm, emotional injury, substantial emotional harm, normal range, causation, allowable risk