Le droit public financier est congénitalement lié à la question de la transparence budgétaire. Notre entrée dans la modernité politique s’est en effet accompagnée d’une réelle volonté de garantir la clarté de la gestion des deniers publics. Pourtant, aujourd’hui encore, la réalisation de cette transparence n’est pas totalement aboutie. Ainsi, sa conceptualisation, qui est un préalable indispensable à sa mise en œuvre effective, est loin d’être évidente. Alors que l’on pouvait légitimement s’attendre à ce que la force actuelle de l’exigence de transparence lui assure un ancrage assez aisé, les obstacles sont encore nombreux. D’ailleurs, ils ne méritent pas tous d’être critiqués. Il existe des motifs légitimes pour une part, sinon d’opacité, du moins de discrétion pour certaines activités sensibles de l’État. En revanche, tous les autres cas d’opacité budgétaire sont illégitimes. Malgré tout, la transparence a réussi à s’affirmer à la fois comme une finalité de notre ordonnancement budgétaire – à laquelle concourent les prérogatives financières du Parlement et les principes budgétaires classiques – mais aussi comme un moyen d’action indispensable à la bonne gestion des finances publiques et à la crédibilité financière de l’État. Quant à sa concrétisation, la notion de transparence budgétaire n’est pas clairement reconnue par notre droit positif qui devrait pourtant, à notre avis, en faire un objectif de valeur constitutionnelle. Pour ce qui est de sa mise en œuvre pratique, elle reste encore perfectible, même si des progrès significatifs ont été enregistrés depuis l’entrée en vigueur de la loi organique relative aux lois de finances du 1er août 2001. / Public finance law is naturally linked to the issue of budget transparency. Our transition into the modern political society is indeed accompanied by a genuine desire to ensure clarity in the management of public funds. Yet, even today, the fulfilment of this transparency is not completely successful. Thus, its conceptualization, which is an essential prerequisite for its effective implementation is far from being obvious. While one could legitimately expect that the current force of the transparency requirement guarantees a relatively easy anchorage, obstacles are still numerous. Besides that, they do not all deserve to be criticized. There are legitimate grounds to some extent, if not a lack of transparency, at least a level of discretion for certain sensitive activities of the State. In contrast, all other cases of no budget transparency are illegitimate. Despite this, transparency has managed to assert itself both as an end to our budget scheduling – to which the financial prerogatives of the Parliament and the traditional budget principles take part – but also as an essential means of action to better manage the public finances and the financial credibility of the state. As for its implementation, the notion of budgetary transparency is not clearly recognized in the French positive law which should, in our opinion, make it an objective of constitutional value. With regard to its practical implementation, it is still perfectible, even though significant progress has been made since the organic law on finance laws of August 1st, 2001 came into force.

La signature électronique se fonde sur des siècles de sciences et d'expérience mais ce n'est qu'à la fin du XXème siècle que les Américains l'ont reconnue. L'Union Européenne à son tour a adopté la signature électronique en 1999. Le législateur français s'est intéressé à une révision essentielle du droit de la preuve. Le 13 mars 2000 une loi portant sur « l'adaptation du droit de la preuve aux technologies de l'information et à la signature électronique » est promulguée par le gouvernement Jospin. Cette loi a ajouté l'alinéa 2 à l'article 1317. Cet alinéa permet d'établir et de conserver les actes authentiques, dans des conditions fixées par Décret en Conseil d'État. Une dernière phase de l’évolution du droit français de la preuve a été franchie par le décret du 10 août 2005. Ce décret a fixé les conditions relatives à l'établissement et à la conservation des actes authentiques sur support électronique. L'apport le plus important de ce décret est qu'il a inventé l'acte authentique électronique à distance encore imparfait à ce jour. A partir d'ici c'était au Conseil Supérieur du Notariat français de développer le système d'établissement et de conservation des actes authentiques en employant la clé sécurisée « Réal » et le système Télé@ctes. Il a également fondé un Minutier Central de très haut niveau de sécurité.C'est au cours des années 2000 à 2003 que le législateur iranien va s'intéresser lui aussi à l'évolution mondiale en s'inspirant des lois des autres pays, en particulier des lois de l'Union Européenne et des États-Unis. Le 8 janvier 2003 il vote une loi sur le commerce électronique et exclut les actes authentiques du champ d'application de cette loi. Le Conseil Supérieur du Notariat Iranien n'a donc pas été autorisé à établir des actes authentiques électroniques. Dans cette thèse nous avons essayé de comparer les régimes juridiques de France et d'Iran, en particulier en manière d'établissement et de conservation des actes authentiques par officier public. / The electronic signature is based on a history of scientific experiments but it is only at the end of the twentieth century that the Americans recognized electronic signature. The European Union, in its turn, adopted the electronic signature in 1999. In The French legislators became involved in a fundamental revision of the laws of the proof. On March 13, 2000, a law carrying “the adaptation of the law of the proof to information technologies and to electronic signature” was promulgated by the Jospin government. This law added the paragraph 2 in the Article 1317 which allows establishing and keeping authentications under the conditions decided by Decree in Council of State. The last phase of the evolution of the French Law of the Proof was completed by the decree of August 10, 2005. This Decree established the conditions relative to the establishment and preservation of electronic authentication. The most important contribution of this Decree was that it invented remote electronic authentication that was still imperfect to that day. From here it was in the High Council of the French Notary’s practice to develop the system of establishment and preservation of authentication. It employed the networks and secured “Real” key, the Télé@ctes system. It established Minutier Central with very high level of security.It was in 2003 when the Iranian legislators became interested in this global trend and inspired by the laws of the other countries, and in particular by laws of the European Union and the United States. On January 8, 2003, Iran approved a law on the e-commerce. the Iranian legislators excluded electronic authentication in this law. In this thesis, we are going to note some important differences between Iran and France.

The thesis is focused on Regulations requierements, on the whole certification process and on requirements of the Civil Aviation Authority on sailplane HpH 304 Sm with auxiliary engine Binder for start. The separate parts and the certification procedure in the whole are described. Main part of the thesis consists of check flight and suggestion of programme of check flight. Due to the fact that certification is an extensive process, this thesis tries to describe all important aspects of certification process, so it would create a view of plane certification process.

Denna rapport behandlar utvärdering av urbana ekosystemtjänster på stadsdelsnivå. Eftersom ökad urbanisering leder till ökad belastning på urbana ekosystem är det viktigt att både exploatering och etablering av grönområden sker på ett hållbart sätt där ekologiska, sociala och ekonomiska faktorer inkluderas. Detta kan delvis uppnås genom att villkor i verktyg och certifieringssystem inkluderar aspekter för urbana ekosystemtjänster. Det undersökts hur certifieringssystemen BREEAM Communities och CASBEE for Urban Development samt verktyget Grönytefaktormetoden behandlar sådana urbana ekosystemtjänster. Analysen utgår från en föreslagen kategorisering av urbana ekosystemtjänster. Detta kompletteras med ett eget ramverk som utvidgar och förtydligar otillräckligt hanterade ekosystemtjänster och närliggande aspekter. Resultatet visar att ytterligare ekosystemtjänster kan inkluderas i de undersökta metoderna och en kategorisering av urbana ekosystemtjänster förslås. / This report discusses assessment of urban ecosystems services in the scale of city districts. Since intensified urbanisation increases the pressure on urban ecosystems it is of importance that development projects in green areas is sustainable with inclusion of ecological, social and economic aspects. This can in part be achieved through requirements in tools and certification systems that include aspects for urban ecosystem services. An investigation of how the certification systems BREEAM Communities and CASBEE for Urban Development as well as the tool Grönytefaktormetoden deal with such urban ecosystem services is made. The analysis is based on a suggested categorisation of urban ecosystem services. This is complemented by an own framework that expands and clarifies insufficiently treated ecosystem services and adjacent aspects. The result shows that further ecosystem services can be included in the investigated methods and a categorisation of urban ecosystems services is suggested.

Sammanfattning Titel: Kvalitetscertifiering i mindre företag – Interna, externa eller finansiella motiv? Nivå: Examensarbete på Grundnivå (kandidatexamen) i ämnet företagsekonomi Författare: Casper Wessén och Daniel González Handledare: Tomas Källquist och Pär Vilhelmson Datum: 2019 - juni Syfte:Syftet med denna studie är att öka förståelsen för de bakomliggande motiven till att ledningen i mindre företag väljer att kvalitetscertifiera verksamheten mot ISO 9001. Metod: Studien utgår från en socialkonstruktivistisk verklighetssyn och en hermeneutisk tolkande kunskapssyn. Källkritisk litteratursökning har framställt en teoretisk referensram, vilket samtidigt har synliggjort studiens empiriska datainsamlingsmetod. Studien antar en abduktiv forskningsansats, alltså en samverkan mellan teori och empiri. Empirin i sin tur samlades in genom kvalitativa semistrukturerade intervjuer med tio mindre företag. För att kvalitetssäkra studien synliggjordes fyra kvalitetskriterier, vilka alla har spelat en avgörande roll för studiens helhet.   Resultat & slutsats: Studien har primärt fokuserat på att besvara syftet. Utifrån framställningen av teoretisk referensram synliggörs de motiv som i huvudsak benämns i tidigare forskning. Därefter lyfts de bakomliggande motiv som illustrerades genom vald datainsamlingsmetod fram. De jämförs i kapitlet analys för att påvisa hur empirisk datainsamling har ökat förståelsen för bakomliggande motiv, vilket var studiens avsikt.   Examensarbetes bidrag:Ett teoretiskt bidrag ges dels i form av en strukturering i underkategorier av de motiv som påvisades i tidigare forskning, dels i form av nya synliggjorda underkategorier utifrån empirisk datainsamling. De nya framställda underkategorierna har hjälpt till att strukturera de bakomliggande motiv som inte nämnts i tidigare forskning, men som vår insamlade empiri påvisade att ledningen haft till certifiering av sitt företag mot ISO 9001.  Förslag till vidare forskning: Forskning skulle kunna ta vid denna studie genom att använda de underkategorier ur framställd modell som utgångspunkt för att synliggöra huruvida fler mindre företag även har dessa som bakomliggande motiv. Ytterligare förslag är att studera motiv till att fortsätta vara certifierad, då kostnaderna ständigt ökar allt eftersom standarden förnyas. Även att ställa den tid och de resurser som läggs ner på att certifiera ett företag mot den nytta certifieringen faktiskt ger skulle vara intressant att ta vid. / Abstract Title: Quality certification in smaller companies – Internal, external or financial motives? Level: Student thesis, final assignment for Bachelor Degree in Business Administration Authors: Casper Wessén and Daniel González Supervisors: Tomas Källquist and Pär Vilhelmson Date: 2019 - June Aim: The purpose of this study is to increase the understanding of the management in small companies underlying motives to quality certificate the business against ISO 9001.  Method: The study is based on a social constructivist view of reality and a hermeneutic view of knowledge. Source-critical literature search has produced a theoretical frame of reference. The frame then helped decide the study's empirical data collection method. The study is conducted with an abductive research approach, which is a collaboration between theory and empirical data. The empirical data in turn, was collected through qualitative semi-structured interviews with ten smaller companies. To assure the quality of the study, four quality requirements were made visible, which all played a crucial role for the whole of the study. Result & conclusions: The study has primarily focused on answering its purpose. Based on the theoretical frame of reference, the motives from previous research were made visible. Then the underlying motives illustrated by our empirical data collection method were highlighted.They are then compared in the chapter analysis to demonstrate how empirical data collection has increased the understanding of underlying motives, which was the study's intention. Contribution of the thesis: A theoretical contribution is given partly in the form of a structuring in subcategories of the motives that were demonstrated in previous research, partly in the form of new visible subcategories based on empirical data collection. The new subcategories have helped to structure the underlying motives that were not mentioned in previous research, but our empirical evidence showed that the management had to certify its company against ISO 9001. Suggestions for further research: Research could take on this study by using the model presented in the result as a starting point to visualize whether other small companies also seem to have had these underlying motives. Additional suggestions are to study motives to continue to be certified, as costs are constantly increasing as the standard is renewed. It would also be interesting to take the time and resources spent on certifying a company against the benefit of the certification.

The thesis explores how social responsibility is addressed by firms importing certified organic food from developing countries to Sweden. The approaches to social responsibility of 13 Swedish firms were investigated, of which the majority were small or medium size (< 250 employees) and none belonged to the market-dominating group of grocery retailers. The results show that a majority of the firms consider social responsibility in relation with their suppliers but in view of scarce resources trust intermediary firms for follow up. Many mix ethical trading approaches focused on production conditions, and fair trade initiatives focused on community development. Companies experience uncertainty as to whether organic certification that includes requirements for social responsibility will render a higher price premium. The co-existence of multiple social schemes related to organic trade enables flexibility but in some cases resulted in a perception of subjectivity and differentiation of control measures, which risks to result in a loss of systemic trust. Working through intermediaries has benefits but at the same time leads to the loss of connection to the place and people that the social responsibility targets. Organic certification schemes need to be clearer about the scope and purpose of included social aspects. Further research is needed to understand and compare the social effects and differences at farm or factory level, in relation to the four identified approaches to social responsibility in organic trade. The four approaches were:  organic certification according to a standard with social requirements, combining organic certification according to minimum production standard either with a separate social label, or with a business supplier code of conduct, or finally the belief that conversion to organic farming will automatically bring about social benefits. / Uppsatsen undersöker hur företag som importerar certifierade ekologiska livsmedel från utvecklingsländer arbetar med socialt ansvar. 13 svenska firmor intervjuades om sina förhållningssätt, varav de flesta var små eller medelstora (<250 anställda) och ingen tillhörde de marknadsdominerade dagligvaruhandelskedjorna. Resultaten visar att en majoritet av företagen tar upp socialt ansvar med sina underleverantörer, men då resurserna är begränsade handlar de flesta via mellanhänder som också ansvarar för uppföljningen. Företagen upplever en osäkerhet kring om ekologisk certifiering som inkluderar socialt ansvar berättigar till ett högre pris på varan. Förekomsten av olika sociala program relaterat till ekologisk produktion möjliggör flexibilitet men uppfattas också av vissa som subjektivt och oklart i fråga om kontrollmekanismerna. Detta riskerar att minska tilliten till systemet. Det har fördelar att arbeta via mellanhänder men samtidigt förloras den direkta kopplingen till platsen för produktionen och till producenterna. Ytterligare forskning behövs för att förstå och jämföra vilka sociala effekter och olikheter på producentnivå som kan uppnås med de fyra identiferade förhållningssätten till socialt ansvar: Ekologisk certifiering enligt en standard som innehåller socialt ansvar, en kombination av minimistandard för ekologisk produktion och separat social certifiering eller kombinerad med företagets egen sociala uppförandekod, och slutligen synsättet att ekologisk produktion automatiskt resulterar i bättre sociala förutsättningar

Doctor of Philosophy / Department of Economics / Yang-Ming Chang / Innovation is development of new ideas that leads to better solutions to current problems. From an economic standpoint, innovation is the engine of economic growth. The appearance of innovation is not uniform in the market, and neither are its affects. The development of new products and technology is significant in any industry. As a result, understanding the path of progress within an industry is necessary to maximize the benefit from innovation. The focus of this research is to further understand the relationship between producers, consumers, and the environment, in the context of innovation. Three scenarios are evaluated. First, innovation evaluated in the context technology intensive industries with product differentiation. Using an optimal control approach with product differentiation and firm outlook we examine conditions that maximize social welfare. When firm(s) have the same discount rate regardless of market structure, a monopoly will develop more innovative products. However, it is shown that competition may increase innovation if firms alter their outlook in a duopoly market structure. Next, influence of consumers on producer adoption of clean technology is evaluated. A spatial model is developed to analyze welfare implications of environmental policies in a competitive market with production and consumption heterogeneity. Consumers with heterogeneous preferences choose between non-green and certified green products, while firms with heterogeneous production costs decide whether to engage in green production. In order for green products to be recognized by consumers, firms must join a green club. The number of green firms, environmental standard, and overall welfare under the market solution are all found to be socially sub-optimal. Finally, producer innovation in markets characterized by public policy due to emission concerns is evaluated. Using a dynamic approach, we derive a firm’s optimal R&D investment strategy to develop clean technology. Explicitly allowing for the cumulative nature of R&D shows that emissions per unit of output are lowest when the firms cooperate in R&D, and show that a profit-maximizing merged entity will never choose the most efficient investment strategy in clean technology, which has implications for emission tax policy and environmental innovation to improve overall welfare.

This thesis examines how new maritime nations, which are engaged in the export of seafaring labour, need to respond to the demands of the international maritime industry. In particular, traditional maritime nations are calling for greater internationalisation of maritime education and training. The global labour market for seafarers, which is dominated by employers from traditional maritime nations, demands internationally minded graduates. China’s response to these demands for quality labour exports from new maritime nations is the subject of exploration in this thesis. Within the specific context of Maritime English teaching and learning, a significant opportunity for innovation and change is identified. The research took the form of an international collaborative education project in pursuit of the following question: What teaching and learning development opportunities are there for improving the communicative competence of Chinese Navigation officers? The author of this thesis, formally a seafarer, is a teaching practitioner in higher education in the UK. For the purposes of this thesis, the author became a visi ting researcher, and later a teaching practitioner, at the case maritime higher education institution in China. Becoming a member of the teaching staff at the host institution was a necessary step in order to establish and carry out teaching practitioner -led research as a member of a professional learning community. The aim of this professional learning community has been to collaborate on a Maritime English teaching development project. This development work has since continued beyond this PhD study into a commercially funded project, which demonstrates the necessity and timeliness of the research. This thesis sets out to report on the collaborative process of an international education development project as it was experienced. Research was carried out over a 15.5 month period spent in-situ at the case institution. The institution was selected as it is the most influential maritime university in China in terms of national maritime higher education policy reform, due it being under the direct authority of the Ministry of Transport of the People's Republic of China rather than the Ministry of Education, as is the case with other universities. The author had to work very hard to overcome a number of cultural issues to become accepted as a teaching practitioner in the research setting. Once accepted as a participant researcher, research-based professionalism founded on previous teacher training and experience allowed for a living theory approach to improving both own teaching practice and that of new-found colleagues. The outcomes of this PhD study are multiple: The ethnographic account of the development process in the form of this PhD thesis. The establishment of a professional learning community between teaching practitioners and continued research and development work. The local teaching and learning innovation in the form of a new content and language integrated syllabus for Maritime English teaching, suitable for Chinese learners at maritime higher education institutions. The continued collaboration between an industry stakeholder and the local teaching practitioners in the further development of a new Maritime English syllabus and accompanying teaching resources to ensure that it meets the needs of employers. As understanding grew of how Chinese maritime higher education institutions are preparing their students for employment in the global labour market for seafarers, the research objectives emerged while in-situ. The aim of the research centred on working with local teaching practitioners and industry stakeholders to improve the quality of maritime education graduates’ transferable skills, in terms of their intercultural communicative competence. The key feature of the study was to collaboratively identify teaching and learning development opportunities for improving the preparedness of Chinese maritime higher education graduates to work in a safety critical environment, where they will need to communicate effectively in English. The internationalisation of the Maritime English syllabus, and the wider Navigation curriculum, through content and language integrated learning and teaching is the main recommendation of this thesis. The evidence presented in this thesis has led to the conclusion that this curriculum intervention is necessary for improving the transferable skills of Chinese Maritime Higher Education graduates. The content and language integrated learning approach to teaching was found to offer Chinese maritime higher education institutions with a solution to boost intercultural communicative competence in meeting the demands of the international maritime industry for professionally skilled, and competent-in-English seafarers for labour export.

This study uses teacher employment data provided by the State Board for Educator Certification to examine the similarities and differences between initial employment and attrition rates of teachers trained in three prevalent types of Texas teacher preparation programs; alternative certification programs (ACP), the centers for professional development of teachers (CPDT), and traditional certification programs (TCP). The population for the study includes all Texas teachers who completed training in these programs in 1995, 1996, and 1997. The study found that ACP participants gain employment as Texas public school teachers at a significantly higher rate than their CPDT and TCP trained peers in year-one after completion of their training. However, ACP completers experience higher attrition rates in each of the subsequent years investigated. The study concludes that the overall cumulative attrition rate of new teachers trained in these programs is not as pronounced as originally presumed, but that low production levels cannot keep up with the growing demand for new teachers. Teacher preparation program leaders must seek ways to recruit and train more teachers.

<p>The purpose of this dissertation is to contribute to a better understanding of how global seafood trade interacts with the governance of small-scale fisheries (SSFs). As global seafood trade expands, SSFs have the potential to experience significant economic, social, and political benefits from participation in export markets. At the same time, market connections that place increasing pressures on resources pose risks to both the ecological and social integrity of SSFs. This dissertation seeks to explore the factors that mediate between the potential benefits and risks of global seafood markets for SSFs, with the goal of developing hypotheses regarding these relationships. </p><p>The empirical investigation consists of a series of case studies from the Yucatan Peninsula, Mexico. This is a particularly rich context in which to study global market connections with SSFs because the SSFs in this region engage in a variety of market-oriented harvests, most notably for octopus, groupers and snappers, lobster, and sea cucumber. Variation in market forms and the institutional diversity of local-level governance arrangements allows the dissertation to explore a number of examples. </p><p>The analysis is guided primarily by common-pool resource (CPR) theory because of the insights it provides regarding the conditions that facilitate collective action and the factors that promote long-lasting resource governance arrangements. Theory from institutional economics and political ecology contribute to the elaboration of a multi-faceted conceptualization of markets for CPR theory, with the aim of facilitating the identification of mechanisms through which markets and CPR governance actually interact. This dissertation conceptualizes markets as sets of institutions that structure the exchange of property rights over fisheries resources, affect the material incentives to harvest resources, and transmit ideas and values about fisheries resources and governance.</p><p> The case studies explore four different mechanisms through which markets potentially influence resource governance: 1) Markets can contribute to costly resource governance activities by offsetting costs through profits, 2) markets can undermine resource governance by generating incentives for noncompliance and lead to overharvesting resources, 3) markets can increase the costs of resource governance, for example by augmenting monitoring and enforcement burdens, and 4) markets can alter values and norms underpinning resource governance by transmitting ideas between local resource users and a variety of market actors. </p><p>Data collected using participant observation, survey, informal and structured interviews contributed to the elaboration of the following hypotheses relevant to interactions between global seafood trade and SSFs governance. 1) Roll-back neoliberalization of fisheries policies has undermined cooperatives’ ability to achieve financial success through engagement with markets and thus their potential role as key actors in resource governance (chapter two). 2) Different relations of production influence whether local governance institutions will erode or strengthen when faced with market pressures. In particular, relations of production in which fishers own their own means of production and share the collective costs of governance are more likely to strengthen resource governance while relations of production in which a single entrepreneur controls capital and access to the fishery are more likely to contribute to the erosion of resource governance institutions in the face of market pressures (chapter three). 3) By serving as a new discursive framework within which to conceive of and talk about fisheries resources, markets can influence norms and values that shape and constitute governance arrangements.</p><p>In sum, the dissertation demonstrates that global seafood trade manifests in a diversity of local forms and effects. Whether SSFs moderate risks and take advantage of benefits depends on a variety of factors, and resource users themselves have the potential to influence the outcomes of seafood market connections through local forms of collective action.</p> / Dissertation