Thanks to the Internet, the consumers have access to a world of information and can easily compare the goods and services of one supplier to the other, and so be a part of the value creating process. Price is still key, but since producers are already pushing their costs to the limit, what Chris Anderson calls the “race to the bottom” they have to compete in other manners, meaning they have to dive deeper than lowest of prices. However these free goods and services must have a value even though they do not have a price tag attached. The respondents found two types of value, social/collective value and individual/emotional value and this also induces that value is relative. People are making choices to consume a good or service he or she has to prioritize these resources among the available time, money and even space, thus this prioritization is made even when the good is free. The price-quality relationship is prevailing, but not in the fields where distribution and replication is free.

HD avgjorde år 2013 två mål som ändrade rättsläget för stämpelskatt på gåva av fast egendom. Innan HD:s avgöranden kunde fastigheter stämpelskattefritt överlåtas genom gåva till aktiebolag om ersättningen understeg 85 procent av fastighetens taxeringsvärde. Idag är dock utgångspunkten att fastighetsöverlåtelser till aktiebolag ska presumeras vara stämpelskattepliktiga tillskott istället för gåvor. HD:s ändring av rättsläget har lett till en oklarhet i hur liknande överlåtelser ska bedömas i inkomstskattemässigt hänseende. I uppsatsen utreds därför om begreppet gåva bör tolkas enhetligt eller om det finns anledning att göra skillnad mellan gåvoöverlåtelser i stämpelskattemässigt och inkomstskattemässigt hänseende. För att en gåva ska föreligga krävs alltid att tre allmänna gåvorekvisit är uppfyllda. Genom en utredning av praxis från HD och HFD fastställs i uppsatsen att gåvobegreppet inte kan anses enhetligt eftersom gåvorekvisiten tolkas olika civilrättsligt och skatterättsligt. Det finns därmed till viss del anledning att behandla gåvoöverlåtelser olika i olika hänseenden. Samtidigt visar uppsatsen att det måste beaktas att gåva i grunden är ett civilrättsligt begrepp. Att ledning hämtas från civilrätten vid tolkning av gåvorekvisiten i skatterättsliga sammanhang är därmed ofrånkomligt. Det kan därför inte dras någon klar slutsats om att rättsläget för inkomstskatt kommer att ändras. Vid fastighetsöverlåtelser till aktiebolag bör enligt vår åsikt en enhetlig tolkning av gåvobegreppet göras i inkomstskattemässigt och stämpelskattemässigt hänseende. En ändring av rättsläget för inkomstskatt är därför befogad. Om HFD ändrar rättsläget kommer möjligheten att nyttja överlåtelseformen kattrumpa att begränsas och fler överlåtelser kommer således att omfattas av inkomstskatt. I uppsatsen presenteras dock underprisöverlåtelser som en alternativ överlåtelseform. / In 2013 two judgments were delivered by the Supreme Court. These judgments changed the legal position for stamp duty on gifts of realty. Before the change it was possible to transfer real estates to limited companies as a gift without being charged by stamp duty. Today transfers of real estates to limited companies are presuming to be stamp duty taxable accessions instead of tax-exempted gifts. The Supreme Court’s change of the legal position has resulted in an ambiguity regarding how similar transfers should be judged from an income tax perspective. Due to this, the purpose of this thesis is to examine if the concept of gift should be given a uniform interpretation or if there exists reasons to distinguish transfers of gifts in the perspective of stamp duty and income tax. A gift exists if three necessary conditions are fulfilled. Case law of the Supreme Court and the Supreme Administrative Court indicates that the concept of gift is not an uniformed concept since the necessary condicitions are interperated differently. Therefore, there exists reasons to treat transfers of gifts differently in various perspectives. On the other hand, the thesis shows that it must be taken into account that the concept of gift derives from the civil law. Thus, the civil law affects the interpretation of gift within income tax. Therefore it is not possible to conclude whether the legal position is going to change or not. Our opinion is that the concept of gift should be uniformly interperated when real estates are transferred to limited companies. Hence, a change of the legal position is justified. If the Supreme Administrative Court will change the legal position, the use of the “kattrumpa” will be limited and more tranfers will be charged by income tax. The thesis presents transactions to a price below the market value as an alternative to “kattrumpa”.

Farewell in the Garden is a Qing dynasty (1644-1911) copy of a parting gift painted by Wen Zhengming (1470-1559) for his student Wang Chong (1494-1533) to mark the occasion of Wang Chong’s visit before he left to write the civil service examination. In addition to this painting, three other versions bearing similar poetic inscriptions exist. These four paintings present an intriguing riddle and oppourtunity to consider copies as works worthy of scholarly attention. The compelling scene of farewell between teacher and student who both failed the examinations numerous times resonated with audiences who empathized with their disappointments. A longing to serve in the government is visible when these paintings are considered in relation to earlier literati art. The sketch-like traces of a ledge that is in all of the copies except Farewell in the Garden, hint to the visual possibility of this scene being situated on a shore. Wen Zhengming, through his subtle lines, alludes to this powerful site of parting which is frequently depicted in literati landscape painting and associated with scholar officials and men of merit. This thesis situates Farewell in the Garden and its copies within the wider tradition of literati painting through the theme of service. Government service, as a Confucian ideal, and as a recurring theme in literati painting, transforms in appearance over time, reflecting political, economic, and philosophical shifts. In the Ming dynasty, the ideal of service is manifest and demonstrated in the continued pursuit to serve in office, and the garden, reminiscent of the locations depicted in literati painting, becomes a suitable setting for this enactment. I argue that this parting scene of Wen Zhengming and Wang Chong came to implicitly represent the commitment to serve in government. The cogent Confucian ideal demonstrated by teacher and student is the unyielding determination to serve, and it is this very sentiment or quality in the copies of the farewell painting – the tenacious endeavour to be of service – that is at once consoling and persuasive.

No description available.

The study of faith-based giving , development and engagement with human catastrophe is only beginni ng to be identified and resear ched by social scientists and other disciplines. Almost all faiths in the world im press upon their adherents to serve and engage in humanitarian aid causes. Some faiths prescribe and proscribe through divine teachings on how adheren ts should go about participating in humanitarian aid causes and set certai n constraints and parameters for its fulfilment as a religious act and duty. Islam is one such religion that requires its adherents to conform to religious acts of giving through the institution of charity which makes up the third article of faith. Muslims the world over are required to give a portion of their surplus income by way of prescribed and optional charities to humanitarian aid causes both within a nd outside of their community. This prescription is incumbent on all Muslims irre spective of the type of society that they live in as long as they profess faith. The Muslim community in South Africa comprises a minority group with diverse socio-historical backgrounds and its demographic position is no different to the majority of the country’s population. It is characterised by Muslims who had slave, indentured, migrant and trading histories who have now made a permanent presence in the southern tip of the African continent. Its social organisation has evolved over time and currently as a mino rity group it has entrenched itself in all facets of the South African way of life, networking with other diasporic communities and nation states worldwide. It has a well-developed philanthropic infrastructure and is known to have undertaken humanitarian aid causes both within and outside of its community. In post-apartheid South Africa, the Sout h African Muslim community, given the country’s reintegration in the global system after years of political isolation, has played an indelible role in supporting humanitarian aid causes in disaster affected areas. It is in this context that this study examines the role of a Muslim faith-based organisation’s engagement in benevolent disaster related humanitarian aid causes in South Africa. Given the diverse number of faith-bas ed humanitarian organisations amongst Muslims in South Africa, the study undertakes an extensive case study of one faith-based organisation which has a track record in providing such service. The study is preceded by an extensive literature study with a view to formulating a conceptual framework upon which later analysis is undertaken together with the empirical data. It draws on key sociological concepts in the field of philanthropy in order to provide a scientific context to the study. An in-depth analysis is made of religious texts and writings which prov ide the context around which faith-based organisations fulfil their humanitarian aid objectives. The empirical aspect of the study is triangulated using both qualitative and quantitat ive data derived from a select group of donors and volunteers who made up the key respondents in the study. Documentary and conflict analysis were under taken to construct a profile of the case taking into consideration the different aspects of its social organisation. The study concludes with the presentation of the key findings of the research in keeping with its main assumptions and concludes with practical recommendations and how to better align with faith-based organisations engaged in international disaster relief missions with a view to be more effective and pursue sustainable ways of engagement in disaster afflicted areas. / Thesis (M.A.)-University of KwaZulu-Natal, Durban, 2009.

Cette étude vise à analyser les différentes formes et fonctions de l’éthique de la réciprocité dans la culture grecque du Ve siècle avant J.-C., en particulier chez Hérodote et chez Thucydide. Le principe de réciprocité est lié à l’une des premières formes d’application de la justice dans les relations sociales; son rôle est examiné dans le contexte des relations interpersonnelles et aussi dans les relations interétatiques. Il s’agit d’une morale ancienne, enracinée dans le système de pensée grec, qui nous offre une clé d'accès privilégiée à la compréhension du jeu des reflets qui s’établit entre historiographie et société. Le code éthique de la réciprocité est fondé sur le devoir de rendre également le bien et le mal reçus. J'ai concentré mon attention sur la réciprocité constructive fondée sur la coopération pacifique, qui peut être établie par l'échange de dons, services, bienfaits et gestes d'amitié. Ces réseaux ont un système de rituels, institutions et normes sociales qui peuvent être analysés afin d'explorer la capacité créatrice des Grecs dans l'instauration de relations entre différents communautés et cultures. Enfin l'analyse parallèle menée sur Hérodote et sur Thucydide a offert la possibilité d'observer l'évolution de la pensée éthique grecque et de développer une comparaison entre les deux auteurs. L'analyse historique des sources littéraires a été conduite à la lumière de la perspective anthropologique et sociologique moderne qui, en ce qui concerne les thèmes du don et de la réciprocité, propose des lignes d'interprétation également utiles pour l'analyse des textes anciens. Je me réfère à M. Mauss et aux études qui ont suivi son Essai sur le don. / This study aims to analyze the different forms and functions of the ethic of reciprocity in the Greek culture of the fifth century BC, especially in Herodotus and Thucydides. The principle of reciprocity is related to one of the first forms of justice’s application in social relations; its role is examined in the context of interpersonal relationships and also in inter-state relations. This is an old moral code, deeply rooted in the Greek system of thought, which offers a privileged access key for the comprehension of the close link that exists between historiography and society. The ethic of reciprocity imposes a mutual exchange of good and evil. I focused my attention on the constructive reciprocity based on peaceful cooperation, which can be established by the exchange of gifts, services, benefits and friendly gestures. These networks have a system of rituals, institutions and social norms that can be analyzed to explore the creative capacity of the Greeks in building relations between different communities and cultures. Finally the parallel analysis conducted on Herodotus and Thucydides give the opportunity to observe the evolution of Greek ethical thought and to establish a comparison between the two authors. Historical analysis of literary sources was conducted according to the modern anthropological and sociological perspective that, regarding the themes of gift and reciprocity, also offers useful interpretive guidelines for the analysis of ancient texts. I refer to M. Mauss’ Essai sur le don and to the rich bibliography that followed this work. / Questo studio mira ad analizzare le differenti forme e funzioni che l’etica della reciprocità assume nella cultura greca del V secolo a.C., in particolare in Erodoto e Tucidide. La reciprocità è una componente essenziale delle relazioni umane su cui la cultura greca ha elaborato una riflessione attenta. Questo principio morale costituisce una delle primarie forme di applicazione della giustizia nelle relazioni sociali; il suo ruolo si può indagare nell'ambito dei rapporti interpersonali e parimenti nelle relazioni interstatali. Si tratta di un sistema etico che ha delle radici profonde nel pensiero e nel costume greco e rende particolarmente visibile il fitto intreccio che esiste tra storiografia e società. Il principio di reciprocità si basa essenzialmente sul dovere di ricambiare in egual modo sia il bene sia il male ricevuto. Ho concentrato l’attenzione sull’aspetto costruttivo della reciprocità che si attua in scambi di doni, benefici, favori e gesti amichevoli. Questi legami dispongono di un apparato di riti, istituzioni e norme sociali attraverso cui è possibile esplorare la capacità creativa dei Greci di instaurare relazioni tra comunità e culture diverse. Infine l’analisi parallela condotta su Erodoto e su Tucidide ha offerto la possibilità di osservare l’evoluzione del pensiero etico greco e di sviluppare un confronto tra i due autori. L’analisi storica delle fonti letterarie è stata condotta alla luce della moderna prospettiva antropologica e sociologica che, per quel che riguarda i temi del dono e della reciprocità, propone delle linee interpretative altresì utili per l’analisi dei testi antichi. Mi riferisco all’Essai sur le don di M. Mauss e alla ricca bibliografia che segue a quest’opera.

On ne saurait parler aujourd’hui de l’Islam dans son immense complexité sans aborder ses différentes branches et ramifications. Sunnites, chiites, soufis. Les zaouïas font partie de ce paysage de diversité. A travers tous les pays musulmans les zaouïas ont su marqué de quelques empreintes parfois bien profondes les sociétés dans lesquelles elles ont existés.L’histoire nous révèle plusieurs cas où l’influence des soufis était un facteur déterminent dans des décisions politiques et sociales majeures. L’ascension de plusieurs villes et villages s’est faite grâce à la présence du tombeau d’un saint soufi ou voir même à son court passage. Ain Madi dans le sud Algérien, Konya en Turquie, la tombe de RUMI est le deuxième site touristique le plus visité de Turquie. Tombouctou au Mali, Tachkent, Boukhara, Samarkand et bien d’autres.Les études politiques actuelles ne s’intéressent plus uniquement aux institutions du pouvoir et aux élites pour cerner la dynamique d’un pays mais interrogent également les autres éléments constituants les sociétés et analysent les différentes formes de gouvernance et d’autorité.Le cas des zaouïas en Algérie, est des plus éloquents du fait de leurs interventions envers toutes les catégories de la société.De tout temps les politiques peinent à satisfaire les demandes de leurs populations, de les maîtriser et canaliser leurs mécontentement. Le recours aux chefs de tribus, aux représentants associatifs, aux imams est une pratique plutôt courante dans l’entretient et le maintien de la paix sociale. Les zaouïas ne sont pas étrangères aux questions de l’Etat, des populations, de l’identité, de la culture; cependant, toutes ne sont pas concernées par ce rôle. / Having been fought, been denigrated, accused, been indicated for a long time as sign of charlatanism, of obscurantism and of collaboration, zaouïas became places most coveted by high representatives in Algeria. Supported, financed, projected, favoured, their roles today is determine. Algeria would count a considerable number of zaouïas. Zaouïas, modest but warm and calm places, reflects humility and peace. Their deep anchoring in cultural, space and social environment, high symbolism which they transport, impose a more and more growing curiosity as soon as they get closer to their perimetres. However, behind this gentle facade, a machine of influence of a formidable effectiveness displayed its tentacles in the different spheres of catch of decisions, in the point where the most part of the members of successive governments for 1990s have a direct or indirect relation with one of Chouyoukhs of zaouïas. To be affiliated to a zaouïa today is fashionable.

Il est de plus en plus admis depuis une dizaine d’années, et notamment en raison du poids croissant d’Internet, que le monde se présente désormais sous la forme d’un gigantesque réseau. Le phénomène du réseau apparaît dès lors comme le fait social total contemporain par excellence, théorisé et investi par des chercheurs, essayistes, militants, prophètes dans des buts très différents. Certains chercheurs voient dans le réseau la forme même enfin trouvée de la société-monde en gestation. D’autres au contraire, voient dans l’émergence des réseaux le vecteur de la disparition du monde commun et de la décivilisation et de la désymbolisation en marche. Quant à eux, ceux qui se présentent comme les prophètes et les hérauts des réseaux, voient le salut du monde dans les vertus démocratiques, solidaristes et oblatives des multitudes connectées dans leur lutte commune contre la privatisation et la marchandisation du monde. Malgré leurs divergences, ces approches font le constat qu’est en train de naître ce que l’on pourrait appeler une très grande société-monde virtuelle où priment les rapports sociaux à distance et dans l’immédiateté communicationnelle. Mais les interprétations de cette socialité virtuelle sont à ce point diverses et contradictoires que l’on ne parvient pas à distinguer la part de réalité qu’elles révèlent, et ce qui relève de l’idéologique, du prophétique, ou du catastrophisme. Ainsi, le discours des réseaux est-il confronté à deux impensés fondamentaux qu’il s’agit d’explorer : le rapport de la socialité virtuelle avec le face à face et les médiations institutionnelles d’une part ; et d’autre part, l’exploration du caractère vertueux ou néfaste des liaisons numériques, non pas intrinsèquement, mais dans leurs rapports aux formes néo-libérale et « parcellitaire » (tendance à l’éclatement, à l’atomisation et à la parcellisation des sociétés) contemporaines. Dès lors, cette thèse interroge le degré de réalité de cette nouvelle socialité, et le statut de l’individualisme réticulaire ou, plus précisément, quelle forme revêt la figure de l’individu entre l’émancipation par les réseaux annoncée par certains (reconnaissance de l’authenticité et réalisation de soi), et l’aliénation dénoncée par d’autres (tyrannies de la visibilité et de la connexité permanente). Cette question de l’émancipation (subjective et collective) nous conduit à interroger la place du don dans les dynamiques de la socialité virtuelle actuelle entre persistance de l’esprit du don, régénérescence voir radicalisation, et, via sa généralisation dans la forme parcellitaire actuelle, déconstruction et dépotentialisation. / As a result mainly of the increasing weight of Internet, especially in the last decade, it has become more and more acknowledged that the world appears as a gigantic network. The network phenomenon becomes into view as the archetypal contemporary total social fact, theorized and surrounded by researchers, essayists, activists, prophets, each of them pursuing its own agenda. Some academics appreciate the network as the "world society" in gestation. Others, on the contrary, see the emergence of networks as a vector towards the disappearance of communal world, and also of progressive decivilization and desymbolization. Those who appear as the prophets and heralds of networks believe that the world’s salvation lays in the democratic, solidaristic and donatist virtues of the connected multitudes in their common struggle against the world privatization and merchandization.Despite their antagonisms, these approaches converge on the idea that a very large virtual global society, where remote social relationships and communication immediateness are the rule, is in the making. Nevertheless, the interpretations of this digital sociality are too diverse and contradictory to help us distinguishing the part of reality they encompass, and what actually derives from ideology, prophecy and/or catastrophism. In this respect, the networks' axiomatic is confronted to two fundamental lacks, which need to be further explored: the relationship between virtual sociality and face-to-face relations and institutional mediations on the one hand; and the exploration of virtuous or harmful digital relations characteristic, not intrinsically speaking, but in the relationships it maintains with contemporary neo-liberal and “parcellitarian” (propensity towards explosion, atomization and fragmentation of societies) shapes in the other hand. This thesis therefore questions the degree of reality of this new sociality, and the status of reticular individualism or, more specifically, the shape which the figure of the individual take between emancipation through networks as proclaimed by some observers (recognition of authenticity and self-realization), and the alienation to them as decried by others (tyrannies of visibility and permanent connectivity). The question of emancipation (subjective and collective) drives us to question the place of giving in the dynamics of the current virtual sociality between subsistence of the spirit of giving, revitalization or even radicalization, and, via its generalization in the current “parcellitairian” shape, demolition and “depotentialization”.

Submitted by JOSIANE SANTOS DE OLIVEIRA (josianeso) on 2018-04-25T16:39:19Z No. of bitstreams: 1 Melissa Demari_.pdf: 823614 bytes, checksum: bd7c8feb3d81855eb92ac9d3f81937e1 (MD5) / Made available in DSpace on 2018-04-25T16:39:19Z (GMT). No. of bitstreams: 1 Melissa Demari_.pdf: 823614 bytes, checksum: bd7c8feb3d81855eb92ac9d3f81937e1 (MD5) Previous issue date: 2017-12-21 / Nenhuma / A questão que se coloca no presente trabalho é o novo lugar assumido pelo Estado no tocante à administração de sentimentos, em especial nas ações envolvendo o chamado abandono paterno-afetivo. O fato de que o Poder Judiciário assumiu um protagonismo excepcional na administração das relações e afetos familiares nos últimos anos, não é novidade. Ações de reconhecimento de paternidade, divórcio, partilha de bens, guarda de filhos e pagamento de pensão são comuns no cotidiano forense. A novidade, contudo, são ações nas quais se reclama indenização por ausência de afeto, em especial na relação paterna. A pesquisa revela que o Judiciário, com seu discurso, tem uma força constitutiva da realidade, e contribui para despertar de novas moralidades e sensibilidades familiares. Contudo, para a constituição dessas novas sensibilidades – dentre as quais está o abandono – o Judiciário se socorre de uma racionalidade que seja capaz de dar crédito às percepções do abandono, pois os processos são permeados de uma lógica, segundo a qual as emoções ocupam um lugar de não-direito. As ações envolvendo as relações familiares comunicam, a todo instante, que a criança cuja infância foi marcada pela ausência paterna pode apresentar problemas futuros, de modo que as construções jurídicas em torno da supressão do abandono e os discursos jurídicos como um todo denunciam a percepção de uma normalidade familiar e de uma pedagogia da paternidade para alcança-la. Finalmente, este universo revela a ideia segundo a qual a paternidade foi construída como subsidiária em relação à maternidade. Na medida em que as mulheres são consideradas como responsáveis pela criação dos filhos, no discurso jurídico o pai que paga pensão regularmente, rompe com a lógica do dom na parentalidade, convertendo-a numa relação mercantil que percebe no auxílio financeiro o cumprimento integral das obrigações paternas. Tem-se, assim, uma lógica que delineia uma noção de normalidade familiar, perpassada por distintos valores de gênero em relação à maternidade e à paternidade. / The aim of this work is to discuss the new place taken by the State regarding feelings management, especially in legal actions involving the so-called paternal abandonment. The fact that the Judiciary has had an unusual role in the management of family relationships and affections in recent years is nothing new at all. Legal actions regarding acknowledgment of paternity, divorce, division of property, child custody and child support are common in everyday judicial activities. What is new, however, are actions claiming indemnity for lack of affection, especially in relation to father-child relationship. The research shows that the Judiciary, with its discourse, has an essential power of reality, and contributes to the rebirth of new moralities and familiar sensibilities. Nevertheless, for the development of these new sensitivities – amongst them, the abandonment - the Judiciary trusts on a rationality that is able to give credit to the perceptions of abandonment, because the actions are based on reasoning, where emotions have no rights. Actions involving family relations, state at all times, that the child whose childhood was marked by paternal absence, may present future problems, so the legal understanding of the elimination of abandonment and the legal discourses, as a whole, denounces the perception of a family normality and fatherhood pedagogy to achieve it. Finally, this universe expresses the idea that fatherhood is somehow less important than motherhood. While women are considered responsible for the child’s upbringing, in the legal discourse, the father who regularly pays child support, breaks up with the idea of having the gift for parenthood, turning it into a commercial relationship that recognizes, in the financial assistance, the complete conformity to parental commitment. Thus, there is a thought that describes a concept of family normality, formed by different gender values regarding motherhood and fatherhood.

Avec le développement des échanges mondialisés, les interactions sexuelles et/ou amoureuses entre Occident et pays en développement deviennent de plus en plus fréquentes. A travers l’étude comparative des relations entre Occidentaux et Thaïlandais ou Malaisiens nous verrons comment, par le biais des hiérarchies de genre, de classe et de « race », les acteurs occidentaux et orientaux tentent de revaloriser leur capital économique, culturel, social et symbolique. Si en Thaïlande les femmes issues d’une classe défavorisée peuvent espérer une certaine assurance financière, dans le pays voisin les femmes d’un milieu aisé souhaitent accéder à davantage de liberté face à l’emprise de la culture et de la religion locales. Ce désir de l’autre cache souvent chez les Occidentaux un rejet des dites « valeurs occidentales », notamment l’égalité des sexes, et une volonté de retour vers des valeurs considérées plus « stables », « traditionnelles » et « hiérarchisées ». Nous verrons ainsi comment les interactions amoureuses mondialisées sont un instrument de valorisation du capital bourdieusien et un moyen de redéfinir les hiérarchies sociales. / With the development of globalized exchanges, sexual and/or sentimental relationships between Occident and developping countries become more and more frequent. Through the comparative study of occidental people and thai or malay people relationships we will see how, with hierarchies of gender, class and race, occidental and oriental actors try to valorise their economic, cultural, social and symbolic capital. If in Thailand lower class women can acceed to financial stability, in the neighbour country upper class women can aspire to freedom from local culture and religion. This desire of the other often hide among occidental men a reject of « occidental values », especially sexual egality, and a return to values considered more « stable », « traditional », and « hierarchized ». Thereby we will see how globalized love interactions are an instrument to valorise Bourdieu’s capital and a way to redefine social hierarchies.