O estudo é dedicado à análise da eficácia do reconhecimento das convenções coletivas de trabalho e dos acordos coletivos de trabalho como garantia fundamental diante da outorga constitucional encerrada no inciso XXVI do art. 7º da Constituição Federal. A importância da abordagem construída está na ponderação do status representativo desse destaque na Lei Fundamental como aperfeiçoamento da tríade francesa da liberdade, igualdade e fraternidade (solidariedade), de modo a prevalecer nas relações individuais de trabalho a normatividade incorporada ao ordenamento jurídico por essas fontes de direito, decorrentes do exercício da autonomia privada do cidadão-trabalhador em assembleia participativa e direta. Para tanto, o trabalho percorre um itinerário em três movimentos. O primeiro, mediante abordagem histórica e resgate das motivações jurídicas de modelação da convenção coletiva de trabalho, em curso espaço de tempo igualmente designada por contrato coletivo de trabalho, e dos movimentos associativo-sindicais. No segundo, a inicial definição de premissas válidas relativas aos direitos fundamentais permissiva, por consequência, permissivas da catalogação constitucional do direito ao trabalho e das garantias constantes no art. 7º da Constituição Federal. O terceiro e último, com enfoque centrado na irradiação de eficácia e repercussão nas relações de trabalho dos convênios coletivos de trabalho nas relações individuais de trabalho em prevalência à lei. / This study intentd analyzing the effectiveness of the recognition of collective labor conventions and collective bargaining agreements as a fundamental guarantee before the Constitutional granting assured by Article 7, line XXVI of the Brazilian Federal Constitution. The importance of the built approach is in taking account the representative status about this emphasis in the Basic Law as an improvement of the French slogans: freedom, equality and brotherhood (solidarity), in order for prevail in the individual employment relationships the regulations incorporated into the legal system by these source of laws, resulting from the exercise of the citizen (workers) private autonomy in Shareholders. To do so, three approaches were employed: the first, by historical approach and surrenders the legal motives of the Collective Labor Convention deployment, in short period of time also referred to as collective employment contract, and the associative movement. In the second, the start definition of valid premises report on fundamental rights permissive, as a result, of the constitutional cataloguing of the right to work and the guarantees contained in the Article 7 of the Brazilian Federal Constitution. The third and final point focusing on irradiation of the efficiency and repercussion in the work relationships of the collective labor agreements in the individual employment relations prevails over the law.

LL.M. (International Law) / Although international law is still a relatively new field within the South African legal system, South Africa has come a long way since the unsuccessful prosecution of Wouter Basson (1999- 2002) for apartheid crimes in the North-Gauteng high court. Recent cases as well as media reports have focused the attention once again on South-Africa‟s obligation to investigate and prosecute certain international crimes. Although criminal investigation and prosecution is generally, not only the duty of a domestic legal system, but also within the discretion of the domestic authorities, certain offences are so heinous that they are regarded as international crimes. It has been accepted since the Nuremburg trials, conducted after World War II, that the whole international community has an interest in the effective punishment and deterrence of international crimes.2 A right and sometimes even a duty to prosecute international crimes may arise from a multilateral treaty to which a state is party, such as the Rome Statute of the International Criminal Court, the four Geneva Conventions of 1949 and the Additional Protocols thereto, the Convention against Torture and Other Cruel, Inhuman or Degrading Treatment or Punishment and various terrorism conventions. South Africa is a signatory to the abovementioned treaties. The focus of this dissertation is on South Africa‟s responsibility in terms of international law to investigate and prosecute international crimes. The author researched the question whether South Africa complied with its international law obligations.

On November 1989 the Convention on the Rights of the Child was adopted by the United Nations General Assembly. Today more than 20 years later the convention is ratified by all countries in the world except the USA. A question asked is however if the convention after 20 years of development work has in fact accomplished some positive effects for children around the world?   The aim of this thesis is to evaluate the implementation of the Convention on the Rights of the Child in selected states and to reach this aim some questions need to be answered:   What do the selected states do to realize the best interest of the child? What do the selected states do to guarantee all children’s right to survival and development? Do all children in the selected states have the same right to health and health services? Do all children in the selected states have the same right to education?   The material studied in this thesis is those reports that are to be sent periodically to the Committee on the Rights of the Child by all states. The result of this study shows that the Convention on the Rights of the Child has made some positive progresses when it comes to the situation of the child in the world. In the selected states of this study the awareness of the Rights of the Children is noticeable and according to the periodic reports the states continue to work and develop the implementation of the convention.

En deskriptiv visuell innehållsanalys genomfördes med en korpus bestående av vetenskapliga artiklar från 30 topprankade tidskrifter jämnt fördelade på de tre disciplinerna matematik, medicin och utbildningsvetenskap, med syfte att undersöka om det fanns ett samband mellan tidskrifternas disciplintillhörighet och den grafiska formgivningen. Kartläggningen omfattade layout (bl.a. sidformat, spalter, marginalstorlek, användning av grafiska element, placering av tabeller, figurer och pagina) och typografiskt utseende hos titel, rubriker, brödtext och abstrakt (t.ex. teckenstorlek, textjustering, teckengrovlek, typsnitt, färg och radavstånd). Resultaten visar att disciplinerna använde olika men även gemensamma konventioner i sitt grafiska utseende. Matematik uppvisade enkelspaltig layout med liten typografisk variation, genomgående användning av typsnitt från familjen Transitional eller Transitional/Didone för hela dokumentet, avsaknad av kulört färg och sällan användning av grafiska element. Medicin uppvisade större variation med användning av kulört färg, icke-centrerad typografi med både sansseriff- och seriff-typsnitt, grafiska element och ramar som förstärker det ofta använda dubbelspaltiga gridsystemet. Utbildningsvetenskap uppvisade en grafisk design som återfanns i båda disciplinerna, men påminde mest om matematik till utseendet. Kodbok ingår i sin helhet som bilaga. Uppsatsen i sig är delvis formgiven med utgångspunkt i de erhållna resultaten. / A descriptive visual content analysis was conducted on research articles from 30 academic journals with highest impact factor equally distributed between Mathematics, Medicine and Education research, to examine whether a correlation could be established between academic discipline and graphic design conventions used. The survey included layout aspects (e.g. size of pages and margins, text columns, use of graphic elements, placement of tables, visuals and page numbers) and typographical appearance of title, sub-headings, body copy and abstract (e.g. character height, weight, alignment, typeface, use of colour and inter-line distance). The results show that the disciplines used different but also shared some common graphic design conventions. In Mathematics often a single-column layout was used, with a small typographic variation, using a single Transitional or Transitional/Didone typeface for the entire document, not using any colour and seldom using any graphical elements. Medicine showed greater variation, using colour, non-centered typography combing sans-serif and serif typefaces, graphical elements and frames emphasising the often used double-column grid system. Education research shared appearance common for both disciplines, leaning mostly towards Mathematics. This thesis is in its entirety written in Swedish and is typeset partially in accordance with the findings from this survey. Code book is included.

The use of Private Military Companies (PMCs) has become an increasingly common feature of contemporary armed conflict. Because of their autonomous contractual status, PMCs have presented governments with problems of accountability on several levels, including violations of international human rights and humanitarian law (IHL) standards. This thesis argues that PMCs should be considered to be non-state actors (NSAs), subject to international law from both an International Relations Theory and a Legal Theory perspective. This conclusion is linked to the issue of whether individual PMC employees can be treated as legitimate combatants according to IHL. State practice has not led to a clear understanding of the definition of combatant, a problem which has been compounded by a lack of government policy on the use of PMCs. Using Canadian experience as a case study, the thesis concludes that IHL suggests two options for regularizing the status of PMCs which would both strengthen accountability and uphold the rule of law.

Les organismes de placement collectif (OPC) permettent aux investisseurs d'avoir accès à une gestion professionnelle, à la diversification, aux économies d'échelle, à un réinvestissement efficient des revenus et à la liquidité. Les formes juridiques et les systèmes fiscaux des OPC peuvent varier considérablement d'une juridiction à une autre. L'objet de cette thèse est de voir si les investisseurs dans un OPC sont dans la même situation dans laquelle ils se seraient trouvés s'ils avaient investi directement. Contrairement à un contexte national, les investisseurs de portefeuille transfrontaliers ne sont pas placés dans la même situation dans laquelle ils se seraient trouvés si le revenu de placement était réalisé directement. En effet, l'investissement transfrontalier en valeurs mobilières est entravé par des obstacles fiscaux résultant des retenues à la source et des lacunes actuelles de l'allégement conventionnel, en particulier en ce qui concerne les OPC. Afin d'assurer une plus grande sécurité fiscale aux OPC et à leurs investisseurs, diverses solutions possibles à ces difficultés ont alors été abordées. Il a été souligné qu'il faudrait améliorer les conventions de double imposition et les systèmes d'allègement conventionnel en octroyant les avantages soit au niveau de l'OPC soit au niveau de leurs investisseurs. Des perspectives sont également offertes par les règles de non-discrimination en vertu du droit de l'UE à travers notamment les initiatives de la Commission européenne et la jurisprudence de la CJUE. Ces perspectives permettent de suggérer que les États devraient rechercher un accord multilatéral pour abolir les retenues à la source sur les dividendes dans l'État de la source du revenu lorsqu'il est payé à des OPC établis dans d'autres États. Idéalement, tout accord visant à abolir les retenues à la source devrait être combiné à un système d'échange automatique d'informations. Il a été souligné que les inefficacités fiscales favorisent l'innovation financière tels que les produits dérivés et autres instruments financiers qui sont largement utilisés par les gestionnaires d'actifs comme une alternative pour éviter la retenue à la source sur les dividendes. / Collective investment vehicles (CIVs) permit investors to obtain access to professional management, diversification, economies of scale, efficient reinvestment of income and liquidity. The legal forms and tax structures of CIVs may vary considerably from one jurisdiction to another. The purpose of this thesis is to see if CIV investors are in the same position in which they would have been if they had invested directly.Unlike in a domestic context, cross-border portfolio investors are not placed in the same position as if investment income was realised directly. Indeed, cross-border investment in securities is hampered by tax obstacles resulting from withholding taxes and the current deficiencies of treaty relief, especially in relation to collective investment vehicles. In order to provide more certainty to CIVs and underlying investors, various possible remedies to those difficulties have been then addressed. It was highlighted that we should improve double taxation treaties and treaty relief systems by granting benefits either on OPC level either on the level of underlying investors. Perspectives are also offered by non-discrimination rules under EU law, especially through the EU Commission's initiatives and the ECJ cases law. Based on these prospects, it is submitted that the states should seek a multilateral agreement to abolish withholding taxes on dividends in the source state of income, when paid to CIVs established in another states. Optimally, any agreement to abolish withholding taxes should be combined with an automatic exchange of information system. We pointed out that tax inefficiencies promote financial innovation such as derivatives and other financial instruments which are widely used by asset managers as alternatives to avoid dividend withholding tax.

The master's thesis deals with the taxation of incomes of a Slovak tax resident permanent establishment in the Czech Republic. The obligations relating to the permanent establishment are defined based on the analysis of Czech accounting and tax regulations. The data obtained from the analysis serve to determine the approach to accounting management, the transfer of accounting data, the calculation of the tax liability and its optimization.

This diploma thesis deals with the taxation of Czech tax residents with income from another EU member state – namely from providing services in the Federal Republic of Germany. The thesis includes description of relevant legislation, recommended steps in order to start sole trader business in the FRG and calculation of the individual´s tax in both countries.

Si l’on perçoit intuitivement la durée, il est plus délicat d’en donner une définition. L’exercice devient plus périlleux encore lorsqu’il s’agit de définir la durée des contrats administratifs. Face aux interrogations que sa définition et sa délimitation soulèvent, l’étude de la réglementation, de la jurisprudence ou de la doctrine publiciste n’est que peu instructive. La diversité du vocabulaire employé traduit les imprécisions de la notion étudiée. Parce qu’elle représente une donnée essentielle du contrat, à la fois objet et source de nombreuses réglementations, la notion de durée des contrats administratifs doit être définie. Son étude révèle une appréhension parcellaire de la notion par le droit public. Celui-ci n’envisage que la durée d’existence du contrat, qui est une durée juridique et prévisionnelle. Elle traduit le prisme sous lequel le droit public s’intéresse à la durée du contrat : c’est un outil d’encadrement de la rémunération du titulaire et d’organisation de la remise en concurrence régulière du contrat. À côté de cette durée d’existence, coexiste une durée d’exécution qui a pour caractéristique d’être une durée opérationnelle constituée d’un agrégat de délais. Si ces deux durées coïncident parfois parfaitement – ce qui explique leur confusion – cela n’est pas systématique. Elles possèdent, en outre, des fonctions distinctes qui justifient leur différenciation. Parce qu’elles représentent cependant les deux facettes d’une même notion, l’unité du régime de la durée prédomine. En ce domaine, c’est un mouvement d’influences réciproques mais d’inégale importance qui s’opère. Le contrat conditionne la durée : il régit sa fixation et son évolution. Dans le même temps, la durée influe sur le contrat. Celle-ci est en effet la source d’application d’éléments de régime au contrat et justifie l’intégration de certaines clauses au sein des contrats où son volume est important. / We can easily perceive the notion of duration. However, it is rather difficult to give it an exact definition. It becomes even more delicate when it comes to identify the duration of public contracts. Neither of the legal doctrine nor the legislation or case law are helpful in solving questions about both the definition and limit of a contract’s duration. The diversity of the legal vocabulary reveals the inaccuracy of this notion. However, the duration of public contracts has to be precisely identified as it is a crucial datum of any contract, as well as a source and the object of various existing rules. As far as the study of public contracts has lead us, we can only notice that the apprehension of their duration is fragmented. Public contract law exclusively develops one aspect of the duration, which represents the amount of time during which the contract stands. This shows how the notion of duration is analyzed: itis a sort of tool used in order to frame the contract holder’s wage, but also indicates when to use properly competitive procedures. It is correct to state that the duration identifies the period during which the contract stands, however, it covers another aspect, which we aim to expose here. The duration of contract also represents the amount of time during which the contract is fulfilled, or executed, which is composed by a sum of delays. These two aspects of duration may often coincide but this is not always the case. It must be noted that these two sides have different functions, which justifies why we study them separately. Nevertheless, the legal regime remains the same whether we talk about one aspect or another. At the end of this study, we can report mutual influences. The object of the contract conditions its very own duration as its clauses set its evolution through the execution. At the same time, the duration of the public contract conditions various elements of its regime, especially when the contract stands fora substantial period of time.

The present thesis analyses the use of the clausal comma in academic prose. The aim of this diploma thesis is to examine the hypothesis of relative inconsistency in the use of the comma in a multiple sentence formed by a native speaker of English. In Modern English, the descriptive approach prevails and therefore it is assumed that the comma usage varies. The factors that affect or, by interacting with other factors, contribute to the inclusion or the omission of the comma in a sentence are the length of the clause in both compound and complex sentences, the position of the clause in a sentence as well as the syntactic function of the adverbial clause in a complex sentence. The coordinate clauses are studied in terms of the presence and absence of the subject in the second conjoined clause and the semantic tightness of both clauses. Based on an analysis of 200 two-clause sentences (both compound sentences and complex sentences comprised of the matrix clause and an adverbial clause) excerpted from linguistic articles written by native speakers of English, the thesis categorises the sentences according to the dependency relation between the clauses, evaluates the frequency of the inclusion of the comma against its omission, and describes the potential factors that influenced the comma usage. The...