The research hereto intends to analyse consistency of the legal order or the duty of legislative consistency (Folgerichtigkeit), as a part of the understanding the Law as a system, in order to (I) understand, define and demonstrate the fundamentals of the the duty of legislative consistency and (II) to demonstrate the implementation of the duty legislative consistency in tax law, applying its control mechanisms. To achieve the goal to delimit and demonstrate the fundamentals of the constitutional duty of legislative consistency, are facing three major issues: 1) is the definition of legislative consistency, analyzing its development, its dimensions of effectiveness, its contrast with similar institutes, proving to be a complex legislative consistency standard can be employed to guide the legislator in the preparation of standards in attention to relations of new standards with the pre-defined already by him (legislative consistency postulate) , to achieve the ideal of distributive justice by requirement continues to pursue the egalitarian distribution of privileges and the tax burden (legislative-consistency principle), as limited to the power to legislate by imposing the elaboration of consistent laws and free of unjustified discrimination (legislative consistency-rule) and also as a criterion for evaluation of normative content material compatibility (legislative consistency-criterion). Its Foundation is given by deriving from the rule of law and legislation and equality. Through it we need the Legislature to autovinculação so that the more intensely it has set an Institute, the higher your burden of justification for deviating from the duty of legislative consistency. Secondly the duty of legislative consistency is applied to the tax law, through the control of equality and a systematic approach. As for example apply these controls for the non-cumulative PIS and COFINS inserted specifically in relation to two issues: (1) the imposition of restriction on crediting, realizing the legislative inconsistency in that the purpose of the standard and how it has been implemented are not consistent and (2) the discrímen criteria for imposition of cumulative or non-cumulative regime the given contributor. Also in this case there is legislative inconsistency.

本文主要應用代理理論來評估建議目前全權委任契約的規劃草案。為深入瞭解全權委託契約的法律及經濟特性，本研究參考日本全權委託業務規範、及研究我國目前全權委託法令內容。藉實地訪談投顧業者以窺視業界對全權委託法令的真正看法，最後乃利用代理理論做為草案規範體系之基礎及進行評估。 在研究日本全權委託業務規範時，本研究發現日本的做法與目前我國草案的內容與精神大致上相同，因此難以日本作法來給我國全權委託規劃一些建議；至於規範台灣全權委託業務主要法規為「證券投資顧問事業管理規則」修正草案（重點內容請看第三章第二節），至本研究結束時還未經立法院三讀通過，為了要充分了解草案內容及業界意見，本研究在慎選二家投顧業者訪談後，發現相關法條中有許多不太合理的地方，例如為什麼在受託投資金額超過二十億元後，業者只要提存五千萬元的保證金就可以了，這樣是不是有圖利大型業者？以及對委託人而，開放業者投資國內開放型受益憑證似乎多此一舉了！（請看第三章第三節） 至於在應用 Holmstrom (1979) 代理理論方面，本研究認為此規範體系應具備以下特徵：1.在全權委託契約中不得採用固定佣金結構，否則主理人（投資者）將承擔所有全權委託契約的風險，如此代理人的道德危險會益加嚴重；2.應適當允許以績效為基礎的變動佣金結構，惟這種代客操作契約設計中的 F(x;a) 必具備一階強勢優勢的條件；3.要令 F(x;a) 的一階強勢優勢的條件在績效基礎的代客操作契約中能有效存在，則提出六個方法乃是必要條件（非充分條件）。（請看第四章第三節） 最後本文乃以先前所做的研究做為基礎，針對相關法條提出問題及建議方案，惟這部分的建議純粹是以本研究出發，完整的建議內容有賴各方面專家的共同參與才行。本文也希望對於此方面有興趣的研究者能參考本研究對後續研究者之建議部分，例如公會自律制度研究及歐美國家全權委託制度的研究均是十分值得繼續採所的領域。 / This study applies agency theory to assess the appropriateness of the regulatory framework of discretion account proposed by the Taiwan SFC (Securities and Futures Commission) which mainly imitates from Japan. This study considers investor as the principal and delegated investment company as the agent. Since the effort level of agent is unobservable, plus the interest conflict existing between the principal and agent, a rational agent would have moral hazard. If we plan to have an effective regulation of discretion account, it is necessary to design an efficient contract for eliminating or reducing agent's moral hazard. This study hypothesizes that Holmstrom's second-best agency contract could be the one for establishing an efficient regulatory framework of discretion account. Therefore, this study uses the propositions developed by Holmstrom (1979) to establish a proposed efficient regulatory framework for the business of discretion accout, including disclosure system and an incentive mechanism.

El objetivo de la presente tesis doctoral consiste, en primer lugar, en investigar si la influencia de los accionistas principales sobre el valor de la empresa se encuentra condicionada por la existencia de conflicto de intereses entre accionistas y directivos, de manera que cuanto más alto sea el beneficio público esperado mayor será la disposición del accionista a asumir los costes derivados de la supervisión. Nuestro segundo objetivo consiste en analizar si en el mercado de capitales español la adquisición de bloques accionariales se encuentra condicionada por el beneficio público que puede derivarse de la supervisión o por la ventaja informativa que poseen los adquirentes, que pondría de manifiesto la necesidad de la aplicación estricta de los códigos de conducta y de un seguimiento más exhaustivo de las empresas con mayor asimetría informativa. El análisis empírico realizado, utilizando la metodología de datos de panel y la regresión logística, nos permite establecer las siguientes conclusiones. En primer lugar, el carácter supervisor de la propiedad accionarial es más intenso en aquellas empresas en las que el potencial conflicto de intereses entre accionistas y directivos es mayor. Asimismo, la existencia de mecanismos de gobierno alternativos en la empresa, que garanticen la supervisión de las decisiones directivas, resta significatividad a la función de vigilancia que ejercen determinados inversores. Por último, los inversores principales de la empresa tratan de compensar los costes de supervisión mediante transacciones en el mercado de control parcial, de manera que se observa un comportamiento comprador cuando se anticipa una mejora en la gestión empresarial derivada de un incremento en la supervisión y cuando existe una mayor asimetría informativa de manera que pueden beneficiarse de su posición de inversores mejor informados. / The aim of this thesis is, firstly, to analyse if the influence of majority shareholders over company value depends on the existence of conflict of interests between managers and shareholders. Therefore, the higher the expected social benefit is, the higher interest of shareholders to assume the costs derived form monitoring. The second aim of this study is to analyse if the purchase of share blocks in the Spanish capital market is motivated by the value creation derived from monitoring, or by the informative advantage of the acquirers and insider trading, which would highlight the need of an strict application of Governance Codes and vigilance of firms with asymmetric information. The empirical analysis is accomplished using panel data methodology and a logistic regression. Our empirical analysis allow us to conclude that the supervisory role of ownership is more intense in firms where the potential conflict of interest between shareholders and managers is greater, and therefore the value of the firm can be increased through a specific composition of its shareholders. Moreover, the existence of alternative governance mechanisms, that guarantee managerial decisions monitoring, reduce the importance of the investor's supervision role. Lastly, we observe a purchase behaviour when an improvement in managerial running is foreseen as a consequence of the supervision, and when there is more asymmetric information and therefore the acquirers can benefit from their position of better informed investors.

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.

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.

The overall purpose of this thesis is to gain further knowledge of how the Swedish local government level is affected by requirements to use public procurement through competitive tendering and, more specifically, understand the actions taken by included actors when public procurement is required in implementation of public transport goals. Through case study method, an in specific process tracing, various implementation processes have been examined. One studied process complied with the procurement regulations, while the others included elements that circumvented them. In each process, the actions taken by involved actors have been the focus. The findings are presented in four papers. An overall conclusion is that, when public procurement is required in implementation at the local government level, several actors need to interact. These actors may use procurement to expand, maintain, or restrain their discretion towards others actors. In addition, various control mechanisms, such as e.g. monitoring, are used to restrain an actor’s discretion when the actor is circumventing procurement legislation. / Det övergripande syftet med denna avhandling är att öka kunskapen om hur den lokala nivån i Sverige är påverkad av kravet på att använda offentlig upphandling, och mer specifikt att förstå de handlingar som olika aktörer vidtar vid implementering av kollektivtrafik mål, då konkurrensutsatt upphandling är ett krav. Genom fallstudie metod har olika implementeringsprocesser undersökts. I en process har upphandlingsreglerna följts, medan i de andra har upphandlingslagen kringgåtts. Resultaten har analyserats utifrån principal-agent teori och presenteras i form av fyra artiklar. I studien konstateras det att flera aktörer är beroende av varandra i implementeringen. Aktörerna kan använda upphandling för att både behålla och expandera sitt handlingsutrymme gentemot andra aktörer, men upphandling kan även vara begränsande. I studien diskuteras även olika kontrollmekanismer som användas då aktörer kringgår upphandlingslagstiftningen.

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

Submitted by Barbara Oliveira Panseri (barbaraopanseri@gmail.com) on 2018-04-02T22:51:04Z No. of bitstreams: 1 Dissertação_Barbara_Panseri_final.pdf: 1558634 bytes, checksum: a294c39f69ed5e2f68dc2e2bb5683b8e (MD5) / Approved for entry into archive by Pamela Beltran Tonsa (pamela.tonsa@fgv.br) on 2018-04-03T13:45:39Z (GMT) No. of bitstreams: 1 Dissertação_Barbara_Panseri_final.pdf: 1558634 bytes, checksum: a294c39f69ed5e2f68dc2e2bb5683b8e (MD5) / Approved for entry into archive by Suzane Guimarães (suzane.guimaraes@fgv.br) on 2018-04-03T14:22:21Z (GMT) No. of bitstreams: 1 Dissertação_Barbara_Panseri_final.pdf: 1558634 bytes, checksum: a294c39f69ed5e2f68dc2e2bb5683b8e (MD5) / Made available in DSpace on 2018-04-03T14:22:21Z (GMT). No. of bitstreams: 1 Dissertação_Barbara_Panseri_final.pdf: 1558634 bytes, checksum: a294c39f69ed5e2f68dc2e2bb5683b8e (MD5) Previous issue date: 2018-02-23 / A presente pesquisa parte de uma dupla constatação: tanto em relação à lacuna de literatura existente no campo de políticas públicas a respeito do papel dos burocratas na condução da compra pública, quanto da percepção da presente autora acerca de gargalos estruturantes nas áreas de compras ligados especialmente à gestão dos recursos humanos e competências e à necessidade de modernização e valorização destas atividades. A partir de um estudo de caso empreendido na Secretaria Municipal de Saúde de São Paulo, o trabalho analisa de que forma os burocratas participantes do processo de compra de medicamentos e materiais médico-hospitalares podem influenciar no resultado final da aquisição, dito de outra forma, a pesquisa busca entender se existe margem de discricionariedade dos burocratas durante o processo de compra pública. Para isso, alguns aspectos são analisados, dentre eles, as características das compras e dos compradores públicos no órgão em questão, com levantamento dos dados e das etapas do processo da compra; o nível de discricionariedade dos burocratas e as atividades formais e informais desempenhadas por eles em cada etapa do processo da compra; e ainda aspectos relativos à gestão dos recursos humanos da área de compras, como adequação dos cursos e capacitações ou a relação entre a chefia e seus subordinados. / The present research is based on a double observation: both in relation to the literature gap in the field of public policies regarding the role of bureaucrats in the conduct of public procurement, and the author's perception of structuring bottlenecks in the areas of shopping the management of human resources and skills and the need to modernize and enhance these activities. Based on a case study carried out at the Municipal Health Department of São Paulo, the paper analyzes how bureaucrats participating in the purchase of medicines and medical-hospital materials can influence the final result of the acquisition, in other words, the research tries to understand if there is a margin of discretion of the bureaucrats during the public purchase process. For this, some aspects are analyzed, among them, the characteristics of the purchases and the public buyers in the department in question, with data collection and the stages of the purchase process; the level of discretion of bureaucrats and the formal and informal activities they perform at each stage of the procurement process; and also aspects related to the human resource management of the purchasing area, such as the adequacy of courses and training or the relationship between the manager and his/her subordinates.

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 and Procedural Law / LL. M.