The additional tax ("penalties") imposable in terms of section 76(1) of the Income Tax Act (No 58 of 1962) when a taxpayer is in default, can be very harsh (up to 200% of the tax properly chargeable). The Commissioner may, in terms of section 76(2)(a), remit any penalty imposed, as he sees fit. However, when there was intent on the part of the taxpayer to evade the payment of tax, the Commissioner may not remit any portion of the 200% penalty imposable, unless he is of the opinion that "extenuating circumstances" exist. This dissertation examines the meaning of "extenuating circumstances", as interpreted by the judiciary, and lists the factors and defences that a taxpayer may plead to justify a remission of penalties, both in the case of an intention by the taxpayer to evade tax and in cases where the taxpayer is merely in default of section 76(1). / Accounting / MCOM (Accounting)

OPSOMMING Gebeurlikhede kan omskryf word as onsekere omstandighede van positiewe of negatiewe aard wat, onafhanklik van die verweerder se optrede en indien dit sou realiseer, waarskynlik 'n persoon se gesondheid, inkomste, verdienvermoë, lewenskwaliteit, lewensverwagting of onderhoudsafhanklikheid in die toekoms kan beïnvloed of in die verlede kon beïnvloed het en wat gevolglik op billike en realistiese wyse in ag geneem moet word ter bepaling van die skadevergoedingsbedrag. Die skadevergoedingsbedrag kan vanweë gebeurlikhede verminder of vermeerder word waar die eiser wel met `n oorwig van waarskynlikheid die volle omvang van die skade bewys het, maar die hof nie kon oortuig dat geen ander oorsaak die skade waarskynlik ook sou kon veroorsaak nie (sg "gebeurlikheids-aanpassings"). In gevalle waar die eiser nie die volle omvang van die skade op `n oorwig van waarskynlikheid kon bewys nie, kan die hof nogtans `n verminderde bedrag toeken op grond van die gebeurlikheid dat die skade wel waarskynlik in die toekoms kan realiseer (sg "gebeurlikheidstoekennings"). Die eiser moet getuienis voorlê van gebeurlikhede wat die skadevergoedingsbedrag sal verhoog, en die verweerder van gebeurlikhede wat die skadevergoedingsbedrag sal verlaag. Die waarskynlikheid dat die gebeurlikheid sal realiseer, moet deur die hof aan die hand van objektiewe maatstawwe en op grond van feitelike bewerings en logiese afleidings uit deskundige en ander getuienis in die vorm van `n waarskynlikheidsgraad van tussen vyf persent en tagtig persent uitgedruk word. Hipotetiese kousaliteit word deur die hof aangewend om gebeurlikhede op `n billike wyse in ag te neem en verwys na die kousale ketting van hipotetiese feite wat waarskynlik sou gerealiseer het indien die skadestigtende gebeurtenis nie plaasgevind het nie. Gebeurlikhede kan in twee kategorieë geklassifiseer word: Algemene gebeurlikhede wat gewoonlik in enige stadium by alle persone kan voorkom (bv vroeë dood, siekte ens) en spesifieke gebeurlikhede wat gewoonlik op spesifieke tydstippe by spesifieke individue kan voorkom (bv hertroue, egskeiding ens). Terwyl die hof geregtelik kennis behoort te kan neem van die invloed van algemene gebeurlikhede, behoort die hof hoofsaaklik op grond van ondersteunende getuienis van die invloed van spesifieke gebeurlikhede oortuig te word. Algemene gebeurlikheidsaanpassings is gewoonlik relatief laag (gemiddeld tien persent), terwyl gebeurlikheidsaanpassings vir spesifieke gebeurlikhede fluktueer (gewoonlik tussen vyf persent en vyftig persent), afhangende van die getuienis en omstandighede van die eiser. Gebeurlikheidstoekennings is gewoonlik laer as vyftig persent. SUMMARY Contingencies can be described as uncertain circumstances of a positive or negative nature which, independent of the defendant's conduct and if it should realise, would probably influence a person's health, income, earning capacity, quality of life, life expectancy or dependency on support in future or could have done so in the past, and which must consequently be taken into account in a fair and realistic manner in the quantification of damages. Contingencies can be used to increase or reduce damages in circumstances where the plaintiff succeeded in proving the full loss on a preponderance of probability, but could not convince the court that there was no probability that any other cause could also have given rise to the loss (so-called "contingency adjustments"). In circumstances where the plaintiff could not prove the full loss on a preponderance of probability, the court can nevertheless award a reduced amount on the basis of the contingency that loss could probably realise in future (so-called "contingency allowances"). The plaintiff must adduce evidence of contingencies that can increase damages, and the defendant of contingencies that can reduce damages. The degree of probability that the contingency will realise, must be expressed by the court as a percentage of between five percent and eighty percent, in view of objective measures and on the basis of factual allegations and logical deductions derived from expert and other evidence. Hypothetical causation assists the court in taking account of contingencies in a fair manner and refers to the causal link of hypothetical events which would probably have realised if the damage-causing event did not occur. Contingencies can be classified into two categories: General contingencies that usually can be present in the lives of all people at any point in time (eg early death, sickness, etc) and specific contingencies that usually are present in the lives of specific individuals at specific times (eg remarriage, divorce, etc). While the court should be able to take legal notice of the influence of general contingencies, the court should be convinced of the influence of specific contingencies primarily on the basis of supporting evidence. General contingency adjustments are usually relatively low (on average ten per cent), while contingency adjustments for specific contingencies fluctuate (usually between five per cent and fifty per cent), depending on the evidence and circumstances of the plaintiff. Contingency allowances are usually lower than fifty per cent. / Jurisprudence / LL.D

Although s 9 of the new Constitution 1 guarantees the right to life, there is no express provision which abolishes the death sentence. Whereas in the past the death sentence could only be avoided by the exercise of judicial discretion or political and public pressure, its imposition will now have to be entirely re-evaluated. Not only are all the laws of the country subject to the new Constitution, 2 but so too a Constitutional Court will be operational which will have the power to test the constitutionality of any such laws. By looking at the standards and relevant issues which are considered to define the constitutionality of the death sentence internationally, reviewing current application of the death sentence in South Africa, drawing comparisons, and by studying the problems unique to the South African situation, it will be the aim of this dissertation to determine how the death sentence will fare under a Constitutional Court. / Criminal & Procedural Law / LL. M.

金融機構健全經營、信用分配決策之公平性，經營階層能否以誠實、正當的方式，信守並履行對客戶之承諾，對人民財產保障、金融秩序穩定、國家經濟發展之影響甚鉅。職是之故，各國金融監理主管機關乃對金融機構的各項營業活動與以監理並採行必要之行政處分或導正措施，甚且於相關法規中，課予其善良管理人之法定義務，以確保民眾之財產權。然而，一家金融機構能否有效健全經營，主要關鍵仍在於經營者之良窳，即其負責人是否具備充足的專業知識與良好的道德品性，因此主管機關對金融機構負責人所訂的「適格性」條件，必然較一般企業的負責人更為嚴格。 本文從金融監理機關之行政處分與爭訟出發，先了解主管機關的組織架構、運作機制及行政權限，進而探討其行政處分範圍。考量行政機關之行政行為必須符合一般法律原則與行政程序法之規定，因此進一步檢視金融處分應如何適用一般法律原則，及如何確保能踐正當法律程序；本文亦從日、德、英、美等四個金融市場發展歷程較久、且法制較為完備的國家，窺探其相關法令中，對於金融機構負責人資格審查之規範重點與實務操作，並與我國相關法規中之規定與監理實務進行比較，冀從中獲得啟發。 為了解相關行政處分之司法實務觀點，進而將透過臺北高等行政法院與最高行政法院，就金融監督管理委員會對金控公司、銀行、保險公司、證券公司之負責人，所作成不適格的若干行政處分案件之司法判決，加以整理。冀能從司法實務中釐清相關爭點。最後擬從主管機關對金融機構負責人適格性審查之前、中、後三個階段，透過相關制度的設計即審查前能建立相關審查原則，且對於若干不確定法律概念之法規要件，力求客觀與明確；於審查時，能就個案事實與法規要件加以調和，作成妥適的行政決定；而對於通過適格性審查後之負責人，其後如有不符合適格性條件，應如何為適當之處置，冀就此一類型之行政事件，建立最佳行政處理程序。

村里基層行政人員是執行政策的主要行動者，其業務執行的判斷與裁量行為將影響民眾的權利，其對民主價值觀的認知，則左右其行政行為態樣。本研究的主要目的是欲探討民主化後的台灣，村里基層行政人員的民主價值，並找出影響因素。同時，探討村里基層行政人員是否因為民主價值的差異，而對於裁量行為有不同偏好。本研究使用2007年國科會計畫『填補「公民參與」研究脫落的環節—基層公務人員對公民參與態度的初探』所收集的量化資料。在分析961位村里基層行政人員所填答的問卷資料後，發現多數村里基層行政人員具中等程度的民主價值，其中村里幹事更達八成以上。主要影響民主價值差異的因素，是村里基層行政人員的年齡與教育程度。在裁量的偏好方面，多數受訪者傾向依法行政，民眾需求居次。主要解釋變異的因素是村里長與村里幹事間職責的差異，導致其偏好不同的裁量原則。因為村里長與村里幹事在民主價值以及裁量類型方面有許多的不同，而村里層級又是民主機制運作的第一線，因此應強化村里基層行政人員的民主價值。本研究建議政府應當建立村里長的培訓課程，以提升其對民主機制的認識與涵養，確保民眾的利益。 / Street-level administrators in Village/Li are the main actors for policy implementation. Their discretionary behaviors will affect the rights of citizens and such behaviors are profoundly influenced by their belief in democracy. The purpose of this thesis is to explore the democratic values of Village/Li Chiefs and Secretaries in Taiwan, and to find out the influential factors of democratic values. Further, this thesis discusses the extent to which their democratic values affect the preference of discretionary behaviors. The data used in this article are from the research sponsored by the National Science Council of the Executive Yuan; which conducted 961 face-to-face interviews with Village/Li Chiefs and Village/Li Secretaries in Taiwan in early 2007. This study finds that the majority of street-level administrators and 80% of Village/Li Secretaries have moderate democratic values. Statistical analysis indicates that age and education have critical influence on democratic values. With regard to their preference of discretionary behaviors, most respondents make decision mainly based on the enactments, and the need of citizens is secondary concern. The crucial factor to explain the variation is the difference on duties between Village/Li Chiefs and Secretaries. Consequently, the preference of their discretionary behaviors is diverse. Because of such divergence and the crucial role of street-level administrators in service delivery and grass-root democracy, this study suggests that the government should provide training programs to enhance the democratic values of Village/Li chiefs in particular and street-level administrators in general.

本研究透過公共選擇途徑，檢視行政機關面對主管之行政命令遭大法官會議宣告違憲後的裁量行為，藉此瞭解行政機關面對司法審查的制衡監督，將表現出哪些樣態的裁量模式；並藉由公共選擇途徑關於理性自利人的假設，以「交易」的概念連結行政與法律，以補充兩者過去缺乏交集、各說各話的現象。 本研究追蹤至民國97年底為止判決行政命令違憲的解釋，共66筆。依大法官解釋是否賦予行政機關修改命令的裁量，以及命令是否修改，將66筆解釋分成四大類，並統計修改所費的時間。透過統計分析以及深度訪談，本研究發現：大法官未賦予行政機關修改裁量，雖然確能提高命令修改的比例，但是對於控制行政機關在一定的年限內完成修改卻未有顯著的結果。行政機關雖然原則上會停用違憲法規，但卻不一定願意將新的作法明文化，其間的理由包括節省修正命令的成本，或是爭取更多決策商議的機會等。縱使最後依然完成修正，「依法行政」卻不是其真正的動機；減少組織成本或政策執行成本、增加組織的正當性等才是行政機關決定修改、不修改命令，或是否在期限內完成修訂的真正理由。而大法官解釋對行政機關的制衡力量，也因為大法官作成解釋之後再無有效的監督機制而打了折扣。同時，司法審查與行政之間的制衡關係必須放在整個民主授權結構中進行理解；正因兩者關係並非處於真空環境，授權結構的資訊不對稱、多重委託與多重代理的問題，同樣會發生在司法對行政的監督關係中，因此大法官在結構上就無法完整地扮演制衡、監督行政機關的角色。 基於以上發現，本研究認為司法對行政的制衡，除了司法審查制度本身以外，應當依照行政機關的偏好模式設計監督機制。包括將違憲的命令交由行政院研考會統一管考、監察院可針對行政機關延遲修正命令的行為進行糾正，並要求遭判違憲的行政命令之修正、失效與廢止皆須對外公告，避免行政機關以節省成本為由，讓法規失去扮演政府與人民之間的契約的功能。 / This research intends to answer the question of “how Supreme Court Rulings have impacts on bureaucratic discretion?” As the superior judicial review authority, Supreme Court Rulings are usually thought as an authority which bureaucrats must obey. Is it really the case? In this research, both bureaucrats and Supreme Court are seen as rational actors who have preferences over different outcomes, as the Public Choice theorists usually depict. Author utilizes public choice theory to bridge the gap between the fields of public administration and public law on the issue.. Empirically, this study collects the administrative decrees which were announced unconstitutional by Supreme Court before the end of 2008 in Taiwan. Sixty-six Supreme Court Rulings are found and categorized into four groups by two dimensions: (1) whether the grand judges give the bureaucrats discretion and (2) whether the bureaucrats follow the grand judges’ will to reform the decrees. Both secondary data analysis and in-depth interviews are used in this research to figure out bureaucrats’ preference and the way they respond to the grand judges’ decisions. The statistical result shows that after been announced unconstitutional by the Supreme Court, about 15% of the administrative decrees stay the same. The reasons for this “unresponsiveness” to the Supreme Court Rulings are varied case by case. Basically speaking, bureaucrats take laws as means to fulfill their tasks. They are not motivated to follow the rule of law if there is a requirement to pay an excessive costs to achieve the policy goals. It is interesting to know that judicial review is high on its moral ground but sometimes it is a mechanism without an administrative devises to enforce their rulings. Also, the problems of information asymmetry, multi-principle and multi-agent will also be found in the relationship between Supreme Court and bureaucrats. To sum up, on the one hand, this research has shown that to follow the rule of law is not bureaucrats’ priority. As a result, an administrative mechanism is needed to enforce the Supreme Court Rulings. For example, the Research, Development and Evaluation Commission (RDEC) of Executive Yuan or the Control Yuan can be assigned to do the job. However, on the other hand, the Supreme Court always stands on the side of protecting human rights against government activities, sometimes the rulings might lead to government activities unworkable as we can see from the cases of the Rulings 400 and 440. How to balance the issue of protecting citizen’s rights and governability of the administrative agencies is one of the key problems needed to be solved in order to realize democratic governance in the future.

Cette étude de cas, composée de trois articles, examine les diverses sources d’explication de l’écart salarial selon le genre chez les professeurs d’une grande université de recherche canadienne. Le premier article analyse les écarts selon le genre sur les primes “de marché” à partir de données d’un sondage réalisé auprès des professeurs en 2002. Une analyse des correspondances donne une solution à deux facteurs dans laquelle le second facteur oppose clairement les professeurs qui ont reçu une prime à ceux qui n’en n’ont pas reçue. Le genre est fortement associé à ce facteur, la catégorie “femme” se retrouvant du côté de l’axe associé à l’absence de primes de marché. Les résultats de la régression logistique confirment que le secteur d’activité, la fréquence des contrats de recherche, la valorisation du salaire ainsi que le rang combiné à l’ancienneté sont reliés à la présence de primes de marché, tel que proposé par les hypothèses. Toutefois, même après avoir contrôlé pour ces relations, les femmes sont toujours près de trois fois moins susceptibles de s’être vu attribuer des primes de marché que leurs homologues masculins. Dans l’ensemble, les résultats suggèrent que dans un contexte où les salaires sont déterminés par convention collective, la réindividualisation du processus de détermination des salaires — en particulier le versement de primes de marché aux professeurs d’université — peut favoriser la réapparition d’écarts de salaire selon le genre. Le second article est réalisé à partir de données administratives portant sur les années 1997 à 2006. Les contributions respectives de quatre composantes de la rémunération à l’écart salarial selon le genre y sont analysées, soit le salaire de base, l’accès au rang de professeur titulaire, l’accès aux primes de marché et chaires de recherche du Canada, de même que les montants reçus. Les composantes varient quant à leur degré de formalisation. Ceci permet de tester l’hypothèse selon laquelle l’ampleur de l’écart salarial selon le genre varie en fonction du degré de formalisation des composantes salariales. Nous déterminons également dans quelle mesure l’écart selon le genre sur les diverses composantes de la rémunération varie en fonction de la représentation relative des femmes professeurs au sein des unités. Les résultats démontrent l’existence de variations dans l’ampleur des différences selon le genre en fonction du degré de formalisation des pratiques de rémunération. Qui plus est, après contrôles, la rémunération est plus faible dans les unités où les femmes sont fortement représentées. Le dernier article examine les mécanismes pouvant mener à un écart selon le genre en ce qui a trait à l’accès aux primes de marché chez les professeurs de l’institution. Les processus d’attribution de ces suppléments salariaux sont examinés à partir d’entretiens réalisés avec 17 administrateurs à tous les niveaux hiérarchiques de l’institution et dans une diversité d’unités académiques. Les résultats suggèrent que les différences selon le genre pourraient être liées à des caractéristiques spécifiques du processus d’attribution et à une distribution inégale des primes aux unités à forte représentation féminine. De façon générale, les résultats démontrent que l’écart de rémunération selon le genre chez les professeurs de cette université n’est pas totalement expliqué par des différences dans les caractéristiques individuelles des hommes et femmes. L’analyse révèle que l’écart réside dans des différences selon le genre en ce qui a trait à l’accès aux primes de marché et aux chaires de recherches du Canada et, dans une moindre mesure, au rang de professeur titulaire. Aucune différence n’est observée sur le salaire de base et le montant des primes salariales reçues, que celles-ci soient dites de “marché” ou associées à une chaire de recherche du Canada. Qui plus est, on constate que la rémunération est plus faible dans les unités où les femmes sont le mieux représentées. L’accès différencié selon le genre aux primes de marché qui est observé pourrait être lié à certains processus organisationnels qui limitent les probabilités d’octrois à des femmes. Les femmes pourraient être particulièrement désavantagées dans ce système d’octroi, pour plusieurs raisons. L’existence de différences selon le genre en ce qui a trait aux dispositions ou habiletés des individus à négocier leur salaire est évoquée et supposée par certains administrateurs. Un accès limité aux informations concernant la politique de primes pourrait réduire la probabilité que des femmes tentent d’obtenir ces suppléments salariaux. Les directeurs d’unités, qui sont en majorité des hommes, pourraient être biaisées en faveur des professeurs masculins dans leurs évaluations s’ils tendent à favoriser ceux qui leurs ressemblent. Il est également possible que les directeurs d’unités où les femmes sont les mieux représentées n’aient pas reçu d’information sur les primes de marché ou que des traditions disciplinaires les aient rendu réticents à demander des primes. / This case study examines the various sources of explanation of the gender pay gap among professors at a large Canadian research university. It comprises three articles. The first article analyzes gender differences in “market supplements” using data from a survey of professors conducted in 2000. The correspondence analysis produces a two-factor solution in which the second axis clearly opposes faculty who receive market supplement to those who do not. Gender is strongly related to this factor, with the female category on the side of the axis associated with the absence of market supplement. The results of the logistic regression confirm that field of specialization, frequency of external research contracts, faculty members’ values and attitudes towards remuneration and seniority within rank are all related to the award of market supplements, as hypothesized. However, women were still almost three times less likely than men to have been awarded market supplements after controlling for these relationships. Overall, the results suggest that within a collective bargaining context, reindividualization of the pay determination process — notably, the payment of market supplements to faculty — may reopen pay differences by gender. The second article uses administrative data for years 1997 to 2006. We estimate the respective contributions to the gender pay gap of four pay components: base pay, promotion to full professor, access to market supplements and Canada research chairs as well as the amounts received. These are characterized by various levels of formalization. This allows testing the hypothesis that the magnitude of gender differences in pay varies with the extent of formalization of pay components. We also determine how gender differences on each pay component vary according to the relative representation of female faculty members within units. We find some evidence that the magnitude of gender differences varies with the degree of formalization in remuneration practices. We also find that, other things being equal, pay is lower in units with a high proportion of females. The last article examines the mechanisms that may lead to gender differences in access to ‘market supplements’ among professors. The process of awarding pay in excess for the amounts provided for in a collective agreement are examined based on interviews with 17 administrators at all hierarchical levels and in various academic units. Results suggest that gender differences in the likelihood of receiving an award may be related to specific features of the award process and to an unequal distribution of awards to units with strong female representation. Overall, the results show that the gender pay gap among professors at this university is not entirely accounted for by differences in the individual characteristics of male and female professors. The analysis reveals that the pay gap resides in gender differences in access to market supplements and Canada research chairs (CRCs) and, to a lesser extent, to the full professor rank. No difference is found on base pay or on the amounts of pay supplements received, whether they are “market” premiums or supplements associated to a CRC. Furthermore, pay tends to be lower in units where female representation is highest. The observed gender differences in access to market supplements could be due to organizational processes that reduce the likelihood of awards to women. There are several reasons why female faculty members are particularly disadvantaged in this award system. Gender differences in the propensity or ability to negotiate are alleged (and assumed) by some of those negotiating. More limited access to information about supplements reduces the likelihood that women will pursue them. Chairpersons, who are mostly males, may allow gender bias to influence their evaluations of faculty members, perhaps because they tend to favor others like themselves. It may also be that chairpersons from the units where women are better represented do not have access to information about market supplements or that disciplinary traditions make them reluctant to request them.

Approved for public release; distribution is unlimited / Organizational cynicism is an attitude, characterized by frustration and negatively valenced beliefs, resulting primarily from unmet expectations, which is capable of being directed towards an organization in general and/or more specific facets of the organizational environment (Brockway, Carlson, Jones, & Bryant, 2002). This thesis presents an exploratory study into the causes of organizational cynicism at the United States Naval Academy. The study is based on focus groups involving 30 first class midshipmen (i.e., seniors). Gaps in expectations versus students' reality emerged as a cause of organizational cynicism. Themes such as (1) constraints on decision-making discretion, (2) disappointment in peers' actions, (3) organizational inconsistencies, and (4) emphasis on outside interests versus midshipmen's interests emerged as the strongest precursors to the development of cynicism. The effects of organizational cynicism were reported as (1) lack of organizational commitment and citizenship and (2) deficiencies in decision-making and risk taking skills. / Lieutenant, United States Navy

The thesis examines accompanied asylum-seeking children’s position in Swedish asylum reception management and in the determination of their claims. The three articles of the thesis focus on children’s own experiences of seeking asylum, on the experiences and practices of the civil servants at the Migration Board, as well as those of the legal representatives that assist asylum-seekers in the application process. The thesis builds on ethnographic fieldwork carried out between 2008 and 2010 in southwest Sweden. Theoretical inspiration has been sought in the new sociology of childhood as well as in practice theory. The first article in the thesis concerns children’s caseworkers who are responsible for safeguarding children’s interests in the Migration Board’s daily work with reception. The study highlights a range of dilemmas caseworkers have to deal with in their role as frontline bureaucrats. The study shows that the children’s caseworkers often perceive their discretion as limited, but also that they themselves contribute to limiting it, for example due to their hesitation in challenging existing norms and collegiality.    The second article examines the ways in which legal representatives, who act on behalf of families in asylum determinations, in their practice perceive and relate to the concept of children’s best interests and children’s right to participate. The study shows that children in families can become invisible in the legal representatives’ daily rounds. This invisibility is due to practical limitations in the representatives’ work as well as a general view that children rarely have their own grounds for asylum, as separate claimants to their parents. The third paper of the thesis explores the ways in which children experience and seek to influence circumstances that signify their time spent as asylum-seekers. The study shows how the children developed a range of tactics to deal with their particular situations, which varied with their housing and schooling, and the family’s financial resources. The conclusion is that the children themselves are the primary representatives of the child perspective in the asylum-seeking process, not least through their struggle to belong and create a life like that of ’ordinary’ children.  In line with previous research in the field, the thesis points to the contradiction between the principle of regulated migration and the child perspective in the asylum-seeking process. Together with practical circumstances, such as lack of resources, this contradiction results in a more limited implementation of the child perspective than rules and regulations actually stipulate. Finally, the thesis points to the active role asylum-seeking children take in their efforts to create an everyday life that is as similar as possible to that of  the ’ordinary’ children (e.g. non asylum-seeker and permanently settled children) around them. / <p>At the time of the doctoral defense, the following paper was unpublished and had a status as follows: Paper 1: Submitted.</p>

Même si la coopération policière transnationale est l’objet ces dernières années d’un engouement souvent attribué à des vertus d’efficacité, il reste que relativement peu d’informations sont disponibles sur le processus en lui-même. L’objectif général de la thèse était de fournir une analyse englobant à la fois les préoccupations des autorités politiques et celles des acteurs judiciaires et policiers. Ces acteurs occupent tous des rôles nécessaires dans le système de la coopération policière transnationale, mais outre cette constatation, les études à leur sujet ne se recoupent pas véritablement. C’est donc dire que, d’une part, les études sur les acteurs politiques se concentrent sur les décisions prises par ceux-ci, sur l’élaboration de concepts et sur la signature de conventions. D’autre part, les études sur les acteurs policiers et judiciaires mettent l’accent sur le déroulement quotidien des activités policières transnationales et sur ce qui s’ensuit, c’est-à-dire les procédures judiciaires. À l’aide de concepts tels que la discrétion et la souplesse, la familiarité, la confiance, la méfiance, le scepticisme et l’évitement, nous tentons de rallier les récents concepts de reconnaissance mutuelle et de confiance mutuelle avec ce qui se passe effectivement dans le monde opérationnel. La thèse, qui s’intéresse principalement à la coopération policière transnationale en matière de trafic de drogues, s’appuie sur deux types de données. Tout d’abord, des entrevues qualitatives semi-dirigées ont été menées auprès de 21 policiers et procureurs. Ensuite, une analyse documentaire a été effectuée sur des documents canadiens, soit les sept jurisprudences sur l’extranéité et un guide rédigé par un procureur à l’intention des enquêteurs œuvrant dans les enquêtes. Nous allons présenter rapidement les résultats les plus importants de la thèse. Dans le premier chapitre, il a été question de deux niveaux de structures de pouvoir, qui n’évoluent pas en vases clos, mais qui s’influencent mutuellement. C’est dire que le levier d’influence des acteurs étatiques sur les acteurs du policing transnational peut être relativement puissant, mais que des parades peuvent toujours être utilisées par les policiers dans des cas spécifiques. Nadelmann (1993) avait raison lorsqu’il a soutenu qu’une norme adoptée au niveau transnational n’est pas nécessairement utile à la réalisation des objectifs communs des États, c’est-à-dire l’immobilisation des criminels. La norme est le produit d’une négociation politique et d’un jeu de pouvoir. Au final, elle n’influe pas énormément sur les décisions prises par les policiers dans les enquêtes à composantes transnationales. Au mieux, elle est un guide de règles à ne pas violer ouvertement et impunément. De plus, alors que les pays et les organisations utilisent un système de récompense, d’incitatifs ou de menace de sanctions pour favoriser la coopération policière transnationale en vu d’une participation à une enquête à composantes transnationales, les individus qui travaillent dans les enquêtes à composantes transnationales utilisent la familiarité et valorisent la confiance comme moyen pour établir et maintenir des liens. Ces individus ne peuvent pas s’obliger entre eux, alors qu’il existe la possibilité d’imposer des sanctions réelles entre acteurs étatiques. Il s’agit donc de deux niveaux d’analyse, dans lesquelles la configuration des relations est différente. Dans le deuxième chapitre d’analyse, nous avons examiné les jurisprudences canadiennes et le guide d’un procureur à l’intention des policiers, ce qui nous a amené à constater la discrétion laissée par les agents judiciaires aux policiers travaillant au sein d’enquêtes à composantes transnationales. En fait, nous avons trouvé que les agents judiciaires sont conscients des difficultés des enquêtes à composantes transnationales et qu’ils sont plus flexibles dans ces cas que dans les enquêtes nationales. Le troisième chapitre d’analyse a montré que de nombreux moyens sont à la disposition des agents de l’enquête, et qu’une certaine logique sous-tendait les choix des policiers. Plus particulièrement, c’est la gestion des incertitudes, la nature de l’information et son utilisation envisagée qui importe pour les agents de l’enquête à composantes transnationale. Finalement, le dernier chapitre d’analyse illustre les différents types de relations entretenues entre agents de l’enquête. Nous avons trouvé que le scepticisme est prépondérant mais que la coopération demeure le plus souvent possible, lorsque les acteurs ont des intérêts en commun. Une certaine familiarité entre les acteurs est nécessaire, mais la confiance n’est pas toujours essentielle à la mise en œuvre des activités policières transnationales. En fait, cela dépend du niveau d’échanges nécessaires et du contexte. Gambetta (1988) avait d’ailleurs montré qu’une structure sociale relativement stable puisse se maintenir dans un contexte généralisé de méfiance. / In recent years, transnational police cooperation has been the subject of much attention, often with a prioritization on efficiency. However, relatively little information is available on the process itself. The main objective of the thesis is to formulate an analytical framework that integrates the concerns of political authorities and those of judicial and law-enforcement actors. Past research has illustrated that such actors are all pivotal in the transnational police cooperation system. Yet, in spite of such findings, researchers have generally approached this setting without placing the consistent overlap and interactions between such actors at the forefront. This has left us with a separate set of studies on political actors and the decisions taken by them in regard to the development of concepts and the signing of agreements and studies on police and judicial actors that are more concerned with the daily conduct of transnational policing and what follows (i.e., court proceedings). Using concepts and terms such as discretion, flexibility, familiarity, (dis)trust, scepticism, and avoidance, this thesis proposes an integrative framework designed to rally more recent concepts of mutual recognition and mutual trust with what actually happens in real life police operations. The study focuses primarily on transnational drug trafficking cases within the Canadian context and is based on two types of data. First, qualitative interviews were conducted with 21 police investigators and prosecutors. Next, a content analysis was performed on seven jurisprudences on transnational cases and a guide written by an attorney for investigators. The most important results of the thesis are presented here. In the first chapter, two power structures that are in constant interaction are revealed. Such interaction illustrates that the lever of influence of state actors on transnational policing actors can be quite powerful, but facades can still be used by police officers in specific cases. This supports Nadelmann (1993), who argued that a standard adopted at the transnational level is not necessarily helpful to achieve the common goal of states, which is to contain and immobilize offenders. The norm is the product of political negotiations and an ongoing power struggle, which, in the end, does not have a strong influence on the decisions taken by the police in transnational investigations. At best, formal agreements between states serve as an impunity guide for police actors on what not to violate openly. Furthermore, as countries and organizations use a system of rewards, incentives or threats of sanctions to promote cooperation in transnational policing, individuals working in transnational investigations uses familiarity and trust as a means to establish and maintain relationships. These individuals cannot bind themselves. On the contrary, there is the possibility to impose real sanctions between state actors. This problem is approached with two levels of analysis that reveal different relational patterns. In the second chapter of analysis, Canadian jurisprudence and a prosecutorial guide that was written for investigators are examined. These documents demonstrate the discretion left by judicial actors on those working in transnational police investigations. In fact, we found that judicial actors are well aware of the difficulties related to transnational investigations. They are more flexible in those cases than in national investigations. The third chapter pursues such discretion and highlights the many paths available to police actors involved in transnational cooperation. In particular, it is the management of uncertainty, the nature of information and its intended use that are important to them. Finally, the last chapter of analysis assesses the different types of relationships maintained between actors in transnational investigations. We found that, while scepticism overrides most relationships, cooperation continues as often as possible, at least when actors have interests in common. A level of familiarity between actors is necessary, but trust is not always essential to achieve transnational policing. In fact, it depends on the requested level of exchanges and in the context and is consistent with previous work by Gambetta (1988), who shows that even in a generalized context of distrust, a relatively stable social structure can maintain itself.