L’évêque détient une autorité inhérente à la succession apostolique, à la plénitude du sacrement de l’ordre, aux multiples pouvoirs que lui confère le droit canonique. Pour les évêques africains, leur autorité est renforcée par la particularité de leur statut au niveau social, culturel et politique. Ce sont des hommes que l’on ne peut que difficilement contester. Les prêtres, dans l’exercice de leur ministère, quel que soit sa dimension, doivent se référer toujours à leur évêque du fait du lien juridique de l’incardination. Cela permet de bien gouverner les prêtres, de garantir la hiérarchie et le bon fonctionnement du diocèse. Toutefois, en Afrique, l’autorité épiscopale ne s’impose pas toujours à cause du tribalisme, d’abus de pouvoir de certains prêtres, de la désobéissance mettant à rude épreuve l’efficacité de l’autorité. Force est de constater que des évêques abusent également de leur autorité et de leur pouvoir, violent dans l’impunité les normes ecclésiales, n’assument pas vraiment leur responsabilité au préjudice des prêtres. Ainsi, il est nécessaire de revenir à l’importance du sens du service dans l’exercice du ministère épiscopal et de renforcer l’application rigoureuse de la loi universelle de l’Église catholique. Par rapport à la volonté de l’autorité suprême de l’Église, qui manifeste une évolution en sanctionnant des évêques défaillants, l’occasion est opportunément donnée afin que l’institution ecclésiale, notamment face aux réalités diocésaines en Afrique, avance plus largement en termes de contrôle, de vigilance, de sanction, de protection des droits des prêtres et des laïcs. / The bishop holds an inherent authority from the apostolic succession, the fullness of the sacrament of orders, the multiple power that canon law bestows upon him. The authority of the bishops in Africa is reinforced by the distinctiveness of their status, whether it is at the social, cultural or political level. They are hardly disputable. Presbyters always have to refer to their bishop in the exercise of their ministry, no matter the size of that ministry, and that because of the legal binding of the incardination. This guarantees the governance of the priests, the hierarchy and the efficiency of diocesan administration. However, the bishop’s authority doesn’t always prevail because of the tribalism, the abuse of power of certain priests and the disobedience that puts a strain on the authority. It must be noted that certain bishops also abuse of their authority, violate in impunity the ecclesiastical norms and fail to exercise their responsibilities to the priests’ detriment. Therefore, it is necessary to return to the importance of service in the exercise of the episcopal ministry and to reinforce the rigorous application of universal law of the Catholic Church. If the Supreme authority of the Church is willing to manifest its evolution by severely sanctioning the bishops who fail their mission, there will be a true opportunity for change in order, for the ecclesiastical institution who faces the diocesan realities in Africa, to advance more largely in terms of control, caution, sanction and protection of the rights for both the priests and the laity.

This study examines the factors to consider in establishing an effective tax Ombudsman in South Africa. It seeks to establish how the democratic protection institutions such as the South African Public Protector and the South African Human Rights Commission and the Courts created in terms of the 1996 Constitution vis-à-vis the ways the South African Revenue Service‟ (hereinafter referred to as SARS) new court rules and Service Monitoring Offices safeguard and protect taxpayers rights against SARS‟ administrative abuses. The researcher reviews and analyses literature gathered from the following sources: the Australian and Canadian tax Ombudsman, the United Kingdom‟s tax adjudicator, the South African motor industry Ombudsman, the South African banking services Ombudsman, the South African Public Protector, the Tax Administration Act (28 of 2011) (hereinafter referred to as the TAA), the South African Constitution (108 of 1996), and other popular scientific articles and reports on the introduction of the tax Ombudsman in South Africa. The findings reveal the core factors that underscore the establishment of an effective tax Ombud in South Africa to include: independence, neutrality, credible review process and confidentiality. Other auxiliary factors with regard to the appointment of the tax Ombud are: leadership skills, honesty, integrity and courage. Furthermore, the provisions of the TAA, in relation to the appointment of the tax Ombud‟s funding, staffing, location, and powers with particular reference to cost recovery and disclosure of taxpayers‟ confidential information, impede on the tax Ombud‟s independence. It also emerged from this study that the independence of the tax Ombud‟s office is being over-emphasised, leaving other pertinent issues of equal importance, such as education and publicity, unattended to. The recommendations for this study revolve on the tax Ombud‟s appointment, budget and recruitment of its own staff, building a reputation of independence through public education and the power to recover costs. / MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2014

This study examines the factors to consider in establishing an effective tax Ombudsman in South Africa. It seeks to establish how the democratic protection institutions such as the South African Public Protector and the South African Human Rights Commission and the Courts created in terms of the 1996 Constitution vis-à-vis the ways the South African Revenue Service‟ (hereinafter referred to as SARS) new court rules and Service Monitoring Offices safeguard and protect taxpayers rights against SARS‟ administrative abuses. The researcher reviews and analyses literature gathered from the following sources: the Australian and Canadian tax Ombudsman, the United Kingdom‟s tax adjudicator, the South African motor industry Ombudsman, the South African banking services Ombudsman, the South African Public Protector, the Tax Administration Act (28 of 2011) (hereinafter referred to as the TAA), the South African Constitution (108 of 1996), and other popular scientific articles and reports on the introduction of the tax Ombudsman in South Africa. The findings reveal the core factors that underscore the establishment of an effective tax Ombud in South Africa to include: independence, neutrality, credible review process and confidentiality. Other auxiliary factors with regard to the appointment of the tax Ombud are: leadership skills, honesty, integrity and courage. Furthermore, the provisions of the TAA, in relation to the appointment of the tax Ombud‟s funding, staffing, location, and powers with particular reference to cost recovery and disclosure of taxpayers‟ confidential information, impede on the tax Ombud‟s independence. It also emerged from this study that the independence of the tax Ombud‟s office is being over-emphasised, leaving other pertinent issues of equal importance, such as education and publicity, unattended to. The recommendations for this study revolve on the tax Ombud‟s appointment, budget and recruitment of its own staff, building a reputation of independence through public education and the power to recover costs. / MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2014

"The Response of African Religion to Poverty with specific reference to the Umzimkhulu Municipality" is a particular effort of the wider world that researches the ways and means for combating the scourge of poverty in society aiming at securing a better future for the future generations. In as much as African traditional religion is part of the culture, tradition and custom of its tenants, and as such aims at the wellbeing of its tenants, it is able to offer a response to poverty. It teaches about the importance of the values of community, meaningful and life-affirming relationships and the value of ubuntu. All these clamour for extended sharing and extended participation which are essential if society will continue to exist. African traditional religion maintains an ethic that says: `Real poverty results from the blockage of the vital links'. Celebrating economic achievements in food must be preceded by the celebration of people. `Batho pele': is the contemporary Democratic South Africa's slogan that suggests putting people in the center of life. It does not only call us to serve the poor, but also to allow them to champion the courses of the kind of service they desire. African traditional religion teaches that, together with the other institutions that govern the lives of people, religion and politics should have among other things a concern about production and distribution of the resources, hence the claim: `Food is also politics'. In their dealing with the problem of poverty, religion, politics and other social institutions ought to dedicate a special place to instilling positive attitudes towards the concept of work among their tenants. In this way the slogan `Batho pele' or people first, does not merely mean waiting to be served, but it also means that every body to the best of their ability ought to be doing something towards the production of the items of service. The inclusiveness of African religion in terms of what it calls `community' cautions society about the importance of the other beings in its consideration of poverty alleviation. Our economic wellbeing depends mostly on our attitude towards the other non-personal neighbours, prominent among which is our common abode, the earth, the land. / Religious Studies & Arabic / D.Th. (Religious Studies)

Made available in DSpace on 2016-03-15T19:34:14Z (GMT). No. of bitstreams: 1 RENATO RIBEIRO DE ALMEIDA.pdf: 1434838 bytes, checksum: 785c9cb2927d7312172125601376e3c9 (MD5) Previous issue date: 2014-02-10 / Universidade de São Paulo / This master dissertation aims to systematize and provide discussions on the chances of acquiring ineligibility that follow bad representatives, especially after the introduction or modification of conducts arranged in Complementary Law No. 135/2010, popularly titled lei da ficha limpa amending the Supplementary Law No. 64/1990. It aims to systematize, in a single text, all the situations covered by the new legislation restricting the eligibility of those who are already in the exercise of political elective office, discussing what are the main legal nuances that, while restricting eligibility, concern, in general, the whole Brazilian society. Besides the specific subject of great legal significance which concerns the hypotheses about the acquisition of ineligibility during the period of elective office, this work will hold a debate about the principle of good governance and how it has been dealed by the international doctrine. This principle postulated in the Federal Constitution in Article 37, but also found throughout the constitutional text, argues that public managers, especially those agents with electoral and political mandate, with special emphasis on those dealing with public funds, have, as a functional duty, the obligation of providing proper accountability and transparency in their political- administrative acts featuring what can be named positive provisions of the State. / A presente dissertação de mestrado tem por objetivo sistematizar e estabelecer discussões sobre as hipóteses de aquisição de inelegibilidade a que estão sujeitos os maus mandatários de cargos eletivos, sobretudo após a introdução ou alteração de condutas dispostas na Lei Complementar n° 135/2010, popularmente intitulada Lei da Ficha Limpa, que alterou a Lei Complementar nº 64/1990. Objetiva-se sistematizar, em um único texto, todas as situações previstas pela nova legislação que restrinjam a elegibilidade daqueles que já se encontram no exercício de mandato político-eletivo, discutindo quais são as principais nuances jurídicas que, ao restringir a elegibilidade, atingem, de forma geral, toda a sociedade brasileira. Além da temática específica e de grande relevância jurídica sobre hipóteses de aquisição de inelegibilidade no exercício de mandato eletivo, este trabalho terá como pano de fundo o debate acerca do princípio da boa governança ou good governance, como é tratado pela doutrina internacional. Tal princípio, postulado na Constituição Federal principalmente no artigo 37, mas encontrado também ao longo de todo texto constitucional, dispõe que os gestores públicos, sobretudo os agentes com mandato político-eleitoral, com especial ênfase naqueles que lidam com recursos públicos, possuem, como dever funcional, a devida prestação de contas e a transparência em seus atos político-administrativos, caracterizando, desta forma, o que se pode chamar de uma prestação positiva do Estado.

Submitted by Luciano Burti Maldonado (lmaldonado@demarest.com.br) on 2016-10-04T21:01:56Z No. of bitstreams: 1 Dissertação.Luciano.VersãoFinal.pdf: 1549972 bytes, checksum: bdce7d4e328f3b111f07f6474f990572 (MD5) / Rejected by Renata de Souza Nascimento (renata.souza@fgv.br), reason: Luciano, boa noite Por gentileza, realizar as alterações abaixo para que possamos aceitar seu trabalho junto à biblioteca: - O nome Getúlio não pode estar acentuado. - Capa e contracapa: Retirar o nome - FGV DIREITO SP, que consta ao lado do nome da escola e retirar a sigla SP que consta ao lado de São Paulo. Em seguida, submeter novamente. Att on 2016-10-04T21:11:37Z (GMT) / Submitted by Luciano Burti Maldonado (lmaldonado@demarest.com.br) on 2016-10-05T12:03:35Z No. of bitstreams: 1 Dissertação.VersãoFinal.LucianoBurti.pdf: 1549924 bytes, checksum: db99895e97d2368a996f4907af1eb366 (MD5) / Approved for entry into archive by Renata de Souza Nascimento (renata.souza@fgv.br) on 2016-10-05T16:26:45Z (GMT) No. of bitstreams: 1 Dissertação.VersãoFinal.LucianoBurti.pdf: 1549924 bytes, checksum: db99895e97d2368a996f4907af1eb366 (MD5) / Made available in DSpace on 2016-10-05T17:02:45Z (GMT). No. of bitstreams: 1 Dissertação.VersãoFinal.LucianoBurti.pdf: 1549924 bytes, checksum: db99895e97d2368a996f4907af1eb366 (MD5) Previous issue date: 2016-09-12 / This study aims to define the limits of tax inspection power and thus, build the concept of abuse of the tax inspection power under Articles 195 and 196 of the National Tax Code, as well as defining the best legal strategy to fight it. Having this objective in mind, we will analyze the tax legislation regarding the supervisory procedures, especially at the federal level and the São Paulo State Finance. In order to understand the power of tax inspection, we will also make use of specialized doctrine on the subject. Once defined the inspection procedure rules and the power of the tax authorities, we will build the concept of abuse of tax inspection powers. Accordingly, in addition to the proposal for a normative concept we will also try to identify a pragmatic concept. Therefore, we investigate the perspective of taxpayers and the placement of administrative and judicial jurisprudence. The analysis of administrative and judicial jurisprudence in addition to assisting us in building the concept of abuse of the Inspection power under the pragmatic approach will also allow us to identify the strategies used by taxpayers to fight abuse of the oversight inspection power and, hence, define the best strategy to fight it, that is, whether during or after the tax inspection procedure and or through administrative defense or prosecution lawsuit. / O presente trabalho tem por objetivo definir os limites do poder de fiscalização e, desta forma, construir o conceito de abuso do poder de fiscalização à luz dos artigos 195 e 196 do Código Tributário Nacional, bem como definir a melhor estratégia processual para combatê-lo. Diante do objetivo pretendido, faremos a análise da legislação tributária sobre os procedimentos de fiscalização, notadamente no âmbito federal e da Fazenda do Estado de São Paulo. Para o entendimento do poder de fiscalização também lançaremos mão da doutrina especializada sobre o assunto. Uma vez delimitadas as regras referentes ao procedimento de fiscalização e o poder do Fisco, construiremos o conceito do abuso do poder de fiscalização. Nesse sentido, além da proposta de um conceito normativo, também tentaremos identificar um conceito pragmático. Para tanto investigaremos a perspectiva dos contribuintes e o posicionamento da jurisprudência administrativa e judicial. A análise da jurisprudência administrativa e judicial além de nos auxiliar na construção do conceito de abuso do poder de fiscalização sob a perspectiva pragmática também permitirá definir as estratégias utilizadas pelos contribuintes para combater o abuso do poder de fiscalização e, desta forma, a partir de referida análise poderemos definir a melhor estratégia para combatê-lo, isto é, se durante ou após o procedimento de fiscalização e se por meio de defesa administrativa ou ajuizamento de ação judicial.

The purpose of this dissertation is to determine what constitutes the abuse of power by leaders in Christian organisations and how it can be addressed, especially in a multicultural context. The theoretical and empirical research defines the abuse of power, especially in Christian organisations, and outlines the results. It determines the role that culture plays in the abuse of power and presents strategies that can be used effectively to prevent or deal with the abuse of power in different cultural contexts in Christian organisations. The cultures considered in the empirical research are English-speaking Canadians, Germans (from what was formerly West Germany), and white South Africans. In this research, the abuse of power, the aspects that define abusive leaders and the victims, and the effects of the abuse of power on the leaders, victims and the organisations are discussed. The literature and the responses from the research participants clearly confirm the existence of abusive leadership in Christian organisations. The characteristics that constitute an ethical Christian leader are defined and underlined by the responses from the respondents in this research: spiritual transformation, love, servant leadership, accountability, trust and forgiveness. Addressing the abuse of power in Christian organisations, specifically in a multicultural context is challenging. Leaders must be prepared to learn about and understand the cultures represented in the team. They also have a responsibility to challenge their team members to reflect on their cultural characteristics, to have healthy discussions and to form an organisational third culture that profits from the potential that each team member can contribute. / Philosophy, Practical and Systematic Theology / M. Th. (Christian leadership)

"The Response of African Religion to Poverty with specific reference to the Umzimkhulu Municipality" is a particular effort of the wider world that researches the ways and means for combating the scourge of poverty in society aiming at securing a better future for the future generations. In as much as African traditional religion is part of the culture, tradition and custom of its tenants, and as such aims at the wellbeing of its tenants, it is able to offer a response to poverty. It teaches about the importance of the values of community, meaningful and life-affirming relationships and the value of ubuntu. All these clamour for extended sharing and extended participation which are essential if society will continue to exist. African traditional religion maintains an ethic that says: `Real poverty results from the blockage of the vital links'. Celebrating economic achievements in food must be preceded by the celebration of people. `Batho pele': is the contemporary Democratic South Africa's slogan that suggests putting people in the center of life. It does not only call us to serve the poor, but also to allow them to champion the courses of the kind of service they desire. African traditional religion teaches that, together with the other institutions that govern the lives of people, religion and politics should have among other things a concern about production and distribution of the resources, hence the claim: `Food is also politics'. In their dealing with the problem of poverty, religion, politics and other social institutions ought to dedicate a special place to instilling positive attitudes towards the concept of work among their tenants. In this way the slogan `Batho pele' or people first, does not merely mean waiting to be served, but it also means that every body to the best of their ability ought to be doing something towards the production of the items of service. The inclusiveness of African religion in terms of what it calls `community' cautions society about the importance of the other beings in its consideration of poverty alleviation. Our economic wellbeing depends mostly on our attitude towards the other non-personal neighbours, prominent among which is our common abode, the earth, the land. / Religious Studies and Arabic / D.Th. (Religious Studies)

L’objectif de la présente étude est de faire l’état de la lutte contre la fraude à la constitution qui entrave le processus de démocratisation en Afrique noire francophone. Il s’agit de montrer que le renforcement de la démocratie et de l’État de droit a favorisé l’émergence de nouveaux usages de la constitution dans la plupart des États africains. Les gouvernants qui ont intériorisé les contraintes du constitutionnalisme le rejettent de plus en plus par le recours à des artifices juridiques qui se révèlent très difficiles à combattre sur le terrain du droit. Il en est ainsi parce que le fraudeur à la constitution prend toujours le soin de se conformer à la lettre de la constitution pour en combattre son fond. Toutefois, on voit émerger au niveau national, régional et international une synergie d’actions de quelques institutions juridictionnelles, politiques et sociales tendant à combattre les actes des pouvoirs publics qui, revêtant l’apparence de la légalité constitutionnelle, la contrarie. Pour ce faire, les acteurs impliqués dans la lutte contre la fraude n’hésitent pas à tirer du dispositif normatif qui se révèle dans sa mise en œuvre inadaptée, les moyens pour identifier et sanctionner. Le bilan des actions menées contre la fraude révèle des rares succès. Les échecs enregistrés induisent que pour la consolidation de la démocratie en Afrique, la lutte contre la fraude à la constitution doit être placée au centre du contrôle du juge constitutionnel. / The objective of this study is to review the state of the fight against fraud in the constitution that hinders the process of democratization in francophone Africa. These show that the strengthening of democracy and the rule of law has encouraged the emergence of new uses of the constitution in most African states. The leaders who have internalized the constraints of constitutionalism reject more and more by the use of legal devices that are very difficult to fight on the field of law. This is so because the fraudster to the formation always takes care to comply with the letter of the constitution to fight his background.However, are emerging at national, regional and international synergy of actions of some judicial institutions, and social policies aimed at combating acts of public authorities, taking on the appearance of constitutional legality, the upsets. To do this, those involved in the fight against fraud do not hesitate to draw the normative system which is revealed in its inadequate implementation, the means to identify and punish. Review the actions conducted against fraud reveals rare success. The failures that lead to the consolidation of democracy in Africa, the fight against fraud in the constitution must be central control of the constitutional court.

L’étude de l’évolution des méthodes du juge administratif français doit être rattachée aux nouvelles priorités choisies par lui dans l’exercice de sa fonction. « Dire le droit et trancher les litiges » reste bien la principale mission du juge administratif. Certaines des composantes de son office ont néanmoins pris une importance renouvelée dans le cadre d’une politique de renforcement de sa légitimité. La juridiction administrative tient en effet de plus en plus compte de la personne du justiciable et a placé le renouveau de son office sous le signe de la protection des droits fondamentaux, terrain d’élection du dialogue des juges. Ces tendances fortes ont motivé et alimenté une profonde rénovation de ses techniques et méthodes de jugement. Le juge administratif français est aujourd’hui pleinement adapté au temps de l’action administrative et à ses enjeux. Qu’il s’agisse des opérations de contrôle de légalité ou de leur issue, l’efficacité de ses interventions est manifeste. En pleine possession de ses pouvoirs, le juge administratif français apporte une réponse adéquate à la demande de justice contemporaine et a une nouvelle fois relevé le défi du renouvellement. / The study of the evolution of the methods used by the French administrative judge is necessarily connected to the new priorities that were chosen regarding the carrying out of his functions. « Pass judgment and resolve disputes » remains the foremost mission of the administrative judge. Some of the aspects of his powers and duties have nevertheless grown in importance as part of a policy of strengthening his legitimacy.. Indeed , administrative courts increasingly take into account the persons subject to trial and they have focused the revitalization of the jurisdiction on the protection of fundamental rights, a favoured field for the dialogue of judges. Those strong orientations led to a deep reform of their techniques and methods of judgment. The French administrative judge is now fully in accordance with the requirements of administrative actions and the issues at stake. Whether it concerns reviews of legality or their outcome, those interventions are obviously efficient. Thanks to the powers he now detains, the French administrative judge brings an adequate response to the needs of modern justice and has once again taken up the tough challenge of self-reforming his functions.