Os entrelaçamentos de ordens legislativas envolvem o cruzamento de estruturas jurídico-políticas de diferentes níveis: internacional, transnacional, supranacional e nacional. A análise dos entrelaçamentos pela perspectiva da diplomacia parlamentar e do processo legislativo geram uma capacidade de avaliação crítica em torno se de sua legitimidade. A tese tem como tema o Poder Legislativo, um dos pilares da prática democrática da grande maioria dos Estados do século XXI, assegurando a representação no processo político. O Poder Legislativo consiste na delegação soberana e legítima de fazer a lei aplicável em um determinado território. Ainda que consolidado no âmbito das constituições nacionais, o Poder Legislativo não tem sido estudado, no plano internacional. Contudo, a crescente incorporação de normas internacionais ao nível doméstico suscita a questão da legitimidade democrática da criação dessas normas, sendo trabalhado por seus dois elementos constituintes: processo e representação legislativa. O processo legislativo é entendido como ideologia, pois mesmo como procedimento ou forma é identificado com uma estrutura de poder que prioriza certos resultados. A sua análise é aqui proposta por meio dos paralelos entre ordens legislativas nacionais e extranacionais. A representação legislativa é abordada por meio do conceito de diplomacia parlamentar, que engloba uma série desordenada de atividades e poderes de parlamentares ou processos parlamentares nas relações internacionais. Sendo assim, esse conceito será sistematizado, primeiramente por dois níveis: o nível democrático por meio de um código eleito/não-eleito; e um segundo nível por suas funções: legislativa, fiscalizadora e/ou diplomática. Como base teórica, busca-se abrigo no transconstitucionalismo e na perspectiva da teoria crítica das relações internacionais. Como método, utiliza-se uma revisão teórica com exploração de estudos de casos. Os casos evidenciam a existência de entrelaçamento de ordens legislativas em duas relações: supranacional/nacional e transnacional/nacional. Contudo, produzem resultados opostos. Enquanto a União Europeia apresenta um entrelaçamento constituído por processos transparentes, legítimos e dotados de mecanismos de participação, na relação entre suas instituições supranacionais e os Estados-membros, a lex sportiva do futebol produz um entrelaçamento opaco, ilegítimo e hermético à participação na relação da sua ordem transnacional e o processo legislativo estatal brasileiro. / The interlacements of legislatives orders involve the legal and political structures crossing of different levels : international , transnational , supranational and national . The interlacements analysis through the parliamentary diplomacy and legislative outlook generate a critical assessment capacity around its legitimacy. The thesis\' theme is the Legislative Power, one of the pillars of democratic practice of the vast majority of states in the twenty-first century, ensuring representation to the political process. The Legislative Power consists in the sovereign and legitimate delegation to making the law applicable in a given territory. Although funded in national constitutions, the Legislative Power has not been studied in international relations. However, the increasing incorporation of international law at the domestic level raises the question of the democratic legitimacy of the development of such norms. Therefore, it will be developed by its two founding concepts: process and legislative representation. The legislative process is understood as ideology, because even as a procedure or form it is identified as a structure power that prioritizes given results. Its analysis is proposed here through the parallels between national and extranational legal orders. The legislative representation is addressed through the concept of parliamentary diplomacy which includes a disorderly series of activities and powers of parliament or parliamentary procedures in international relations. Thus, this concept will be systematized by two levels: first, the democratic level with an unelected/elected code; and a second level concerning its functions: legislative, accountable and/or diplomatic. As a theoretical basis, we seek shelter in transconstitutionalism and the critical theory of international relations. As a method, it is used a theoretical review on exploration of case studies. The cases show the existence of interlacements of political orders in two relationships: supranational/national and transnational/national. However, it produces opposite results. While the European Union has an interlacement consisting, transparent, legitimate and endowed with mechanisms of participation, with the relationship between supranational institutions and their Member States, the football lex sportiva produces interlacement opaque, illegitimate and hermetic in relation to the participation of its transnational order with the Brazilian state legislative process.

Magistriniame darbe, naudojant mokslinės literatūros, aprašomąjį analitinį, teisės aktų ir dokumentų analizės metodus bei pusiau struktūruotą interviu, analizuojamas ES bendrosios žemės ūkio politikos įgyvendinimas linininkystės sektoriuje pasirenkant ir ištiriant konkretų probleminį Lietuvos atvejį. Siekiant atsakyti į išsikeltus uždavinius, pirmojoje darbo dalyje ES bendroji žemės ūkio politika bei Lietuvos prisijungimas prie jos aiškinami tarpvyriausybiškumo teorijos kontekste, aptariant sąlygiškumo nuostatą ir panagrinėjant ES interesų grupių įtaką sprendimų priėmimui. Antrojoje darbo dalyje analizuojami svarbiausi ES bendrosios linų rinkos teisiniai dokumentai, išskiriami buvę ir esami paramos šiam sektoriui modeliai, nagrinėjama kaip linininkystė reguliuota ir subsidijuota Lietuvoje nepriklausomybės laikotarpiu iki prisijungiant prie ES ir po 2004 m. Trečiasis darbo skyrius skirtas Lietuvos linininkystės sektoriaus vystymosi, administravimo ir finansavimo aptarimui. Išsiaiškinta, jog linų ūkio sektoriaus regreso tendencijos Lietuvoje pastebėtos dar prieš prisijungimą prie ES. Ketvirtajame svarbiausiame šio darbo skyriuje, atlikus pusiau struktūrinį interviu, pasitelkus Lietuvos linų sektoriaus atstovų ir ekspertų nuomones, nusakomos giluminės linininkystės krizės priežastys analizuojant, kodėl šio sektoriaus prisijungimas prie ES bendrosios žemės ūkio politikos sukėlė negatyvius padarinius. Identifikuojama, jog Lietuvos linininkystės sektoriaus krizinė situacija... [toliau žr. visą tekstą] / The master thesis, using the scientific literature, descriptive analytical and document analysis methods as well as semi-structural interview, analyses the implementation of the common agriculture policy of the EU in the sector of flax culture choosing a particular case in Lithuania. Seeking to fulfill the set tasks, the first part of the theoretical part of the thesis, the common agriculture policy of the EU as well as the joining of Lithuania to it are explained in the intergovernmental theory context, discussing the provisions of conditionality and analyzing the influence of the EU interest groups upon the decision making. The second part of the thesis analyses the most important legal documents of the common linen market of the EU, the former and present models of the support for this sector are distinguished, the analysis is provided on how the flax culture was regulated and subsidized during the period of independence of Lithuania till the accession to the EU and after the year of 2004. The third sector of the thesis is devoted to the discussion of the development, administration and financing of the flax culture sector of Lithuania. The conclusion was made that the tendencies of the regress of the flax culture sector were distinguished before the accession to the EU. The fourth sector, with the help of the opinions of the representatives and experts of the flax sector of Lithuania, the deeper reasons of the linen market crisis of Lithuania are outlined, after... [to full text]

Tiesioginės užsienio investicijos (TUI) yra vienas iš svarbiausių faktorių, turinčių įtakos šalies ekonominiam vystymuisi. Pritraukti TUI į mūsų šalį yra ne tik tikslas, bet ir būtinybė. Įstojimas į ES padidino konkurenciją tiek tarp naujų, tiek tarp senų ES narių. Lietuvos vyriausybė turi nuolat gerinti investicinį klimatą, norint, jog TUI neaplenktų mūsų šalies ateityje.TUI atneša į mūsų šalį naujas pažangias idėjas, progresyvią vadybą, naują techniką ir technologiją, sukuria naujas darbo vietas – kelia pragyvenimo lygį. Vokiečių kompanija „Max.sicherheitsfarchule.Holding.Gmbh“ planuoja savo kompanijos plėtrą Lietuvoje, panaudojant TUI, modernizuojant ir restruktūrizuojant vairavimo mokymo procesą. Empirinis tyrimas kaip tik ir parodė prielaidas, galimybes ir perspektyvas tiesioginiam investavimui Lietuvoje. Darbas susideda iš 97 puslapių, įskaitant 5 lenteles ir 17 paveikslėlių, neskaitant literatūros sąrašo ir priedų. / The Direct Foreign Investment (DFI) is one of the most important factors influencing economical development of any country. To raise the level of direct foreign investment in Lithuania is not only a goal, but also a necessity. The entry to the European Union (EU) increased competition between old and new EU member states, so in order to attract DFI to our country Lithuanian Goverment should constantly improve investment climate. Direct Foreign Investment together with direct financing brings into the country many progressive ideas, innovative management, new techniques and technologies, improves employment levels by creating new workplaces and in general raises the standart of living. German company „Max.sicherheitsfarchule.Gmbh“, working in the field of theoretical and practical driving training in Germany, is planing its expansion to Lithuania, using Direct Foreign Investment, modernizing and restructuring the traditional procedure of driving training. The empirical research demonstrated the assumptions, possibilities and perspectives for this particular case of direct investing. The research work comprises of 97 pages, including 5 tables and 17 pictures, excluding lists of literature and appendixes.

Os entrelaçamentos de ordens legislativas envolvem o cruzamento de estruturas jurídico-políticas de diferentes níveis: internacional, transnacional, supranacional e nacional. A análise dos entrelaçamentos pela perspectiva da diplomacia parlamentar e do processo legislativo geram uma capacidade de avaliação crítica em torno se de sua legitimidade. A tese tem como tema o Poder Legislativo, um dos pilares da prática democrática da grande maioria dos Estados do século XXI, assegurando a representação no processo político. O Poder Legislativo consiste na delegação soberana e legítima de fazer a lei aplicável em um determinado território. Ainda que consolidado no âmbito das constituições nacionais, o Poder Legislativo não tem sido estudado, no plano internacional. Contudo, a crescente incorporação de normas internacionais ao nível doméstico suscita a questão da legitimidade democrática da criação dessas normas, sendo trabalhado por seus dois elementos constituintes: processo e representação legislativa. O processo legislativo é entendido como ideologia, pois mesmo como procedimento ou forma é identificado com uma estrutura de poder que prioriza certos resultados. A sua análise é aqui proposta por meio dos paralelos entre ordens legislativas nacionais e extranacionais. A representação legislativa é abordada por meio do conceito de diplomacia parlamentar, que engloba uma série desordenada de atividades e poderes de parlamentares ou processos parlamentares nas relações internacionais. Sendo assim, esse conceito será sistematizado, primeiramente por dois níveis: o nível democrático por meio de um código eleito/não-eleito; e um segundo nível por suas funções: legislativa, fiscalizadora e/ou diplomática. Como base teórica, busca-se abrigo no transconstitucionalismo e na perspectiva da teoria crítica das relações internacionais. Como método, utiliza-se uma revisão teórica com exploração de estudos de casos. Os casos evidenciam a existência de entrelaçamento de ordens legislativas em duas relações: supranacional/nacional e transnacional/nacional. Contudo, produzem resultados opostos. Enquanto a União Europeia apresenta um entrelaçamento constituído por processos transparentes, legítimos e dotados de mecanismos de participação, na relação entre suas instituições supranacionais e os Estados-membros, a lex sportiva do futebol produz um entrelaçamento opaco, ilegítimo e hermético à participação na relação da sua ordem transnacional e o processo legislativo estatal brasileiro. / The interlacements of legislatives orders involve the legal and political structures crossing of different levels : international , transnational , supranational and national . The interlacements analysis through the parliamentary diplomacy and legislative outlook generate a critical assessment capacity around its legitimacy. The thesis\' theme is the Legislative Power, one of the pillars of democratic practice of the vast majority of states in the twenty-first century, ensuring representation to the political process. The Legislative Power consists in the sovereign and legitimate delegation to making the law applicable in a given territory. Although funded in national constitutions, the Legislative Power has not been studied in international relations. However, the increasing incorporation of international law at the domestic level raises the question of the democratic legitimacy of the development of such norms. Therefore, it will be developed by its two founding concepts: process and legislative representation. The legislative process is understood as ideology, because even as a procedure or form it is identified as a structure power that prioritizes given results. Its analysis is proposed here through the parallels between national and extranational legal orders. The legislative representation is addressed through the concept of parliamentary diplomacy which includes a disorderly series of activities and powers of parliament or parliamentary procedures in international relations. Thus, this concept will be systematized by two levels: first, the democratic level with an unelected/elected code; and a second level concerning its functions: legislative, accountable and/or diplomatic. As a theoretical basis, we seek shelter in transconstitutionalism and the critical theory of international relations. As a method, it is used a theoretical review on exploration of case studies. The cases show the existence of interlacements of political orders in two relationships: supranational/national and transnational/national. However, it produces opposite results. While the European Union has an interlacement consisting, transparent, legitimate and endowed with mechanisms of participation, with the relationship between supranational institutions and their Member States, the football lex sportiva produces interlacement opaque, illegitimate and hermetic in relation to the participation of its transnational order with the Brazilian state legislative process.

Graduate work of master’s studies of 73 pages, 8 pictures, 2 tables, 70 references, 8 appurtenances. The paper is written in Lithuanian. KEY WORDS: internal audit, internal control, municipality, risk, Europe Union funds. Research object – internal audit in the municipality. Research aim – to examine the internal audit situation, its performance in the municipality, present problems and solutions of internal audit, position to internal audit. Research objectives: • to analyze the internal audit concept, types and the realm of activities, to perform the internal audit theoretical analysis; • to examine the internal audit evolve in Lithuania as well as international regularitions; • to analyze the internal audit situation activities, the internal audit in the enterprise; • to play respondent poll, to evaluate personel position to internal audit work in the municipality; • to analyze the internal audit organization postulates, aims and spreads in the municipality; • to present of internal audition actual the actual boucle betterment in the municipality. Researh methods – analysis of normative documents which regulate internal audit, monograph, logical analysis, describing analysis, contrast analysis, generalization. Researh time – 1995 – 2005 years; October – December of 2004 year accomplished personel of questionnaires research, with the view of see personel position to internal audit in the municipality. The internal audit is very important to Lithuanian it was of Europe... [to full text]

University of Macau / Faculty of Law

University of Macau / Faculty of Law

The main goal of the thesis was an analysis of the current situation in the international market place. In particular, the situation of developing countries. What kind of help is provided to them by the other countries and especially what extant of participation has Czech republic in Fair Trade. There was studied what influence is the liberalization of international trade on developing countries. In the second part of thesis were czech towns and retail shops studied via questionnaire in order to find out what awareness have czech consumers about Fair Trade.

The intention of this research is to analyse the process and methodology of the Iranian negotiating style. The research is mainly premised on Putnam’s two-level game metaphor (1988) and the “ultimate decision making unit” of Hermann et al. (1987), the purpose being to identify key leadership units, individuals, and formal and informal networks in Iran. The study further takes cognisance of key elements of the Iranian national character, which naturally impacts directly on what Iran considers to be a suitable negotiating style. It provides an overview of how the 1979 revolution changed Iranian diplomacy and how it forced international political theorists to take note of the cultural-religious dimension, ignored until then as elements of international politics and theory. Two case studies, deal respectively with the US hostage crisis (1979-1981), and the Iran-E3/EU nuclear negotiations, between 2003 and 2006. The analysis shows how Iran assumed the character of a revolutionary country and how its new religiously driven diplomacy is evolving. The study finally identifies and illustrates the active deployment of Shî’a negotiation doctrine as the basis of Iranian diplomacy and the use of techniques such as taqiyyah, tanfih and khod’eh. A model for negotiations with Iran is developed using key elements of the research. AFRIKAANS : Die studie fokus op Iranese onderhandelingstyl en - metodiek. Twee teorieë, naamlik Putnam (1988) se “twee-ledige interaktiewe onderhandelingsproses” en Hermann et al. (1987) se leierskapsmodel, is gebruik om Iran se gefragmenteerde leierselite asook die staat se formele en informele netwerke wat ‘n sleutelrol vervul in onderhandeling te identifiseer. Bykomend hiertoe is ‘n analise gemaak van faktore soos kultuur en godsdiens wat onderliggend is aan Iran se “nasionale karakter” en dus ’n direkte invloed uitoefen op Iranese onderhandelingstyl. Die studie wys ook hoe die 1979 rewolusie ‘n verandering gebring het deur godsdiens en kultuur tot gelykwaardige dimensies van die internationale politiek te verhoog nadat dit voorheen heeltemal geïgnoreer is. Dit bly egter vreemd vir die Weste. Die studie slaag daarin om deur middel van twee navorsingsondersoeke rakende Iran se oorname van die VSA ambassade in Tehran tussen 1979 en 1981) en die Iran-E3/EU kernonderhandelings tussen 2003 en 2006 die fokus te plaas op die identifisering en ontwikkeling van ‘n Iranese onderhandelingstyl. Tegnieke soos taqiyyah, tanfih en khod’eh wat die basis van Iran se diplomatieke onderhandellingstyl vorm, word vervolgens bespreek terwyl ‘n model vir onderhandelinge met Iran ook ontwikkel is uit die gegewens wat verkry is uit die navorsing. / Dissertation (MA)--University of Pretoria, 2010. / Political Sciences / unrestricted

The doctoral thesis examines process of IFRS development, endorsement and enforcement from the perspective of accounting regulation on global scale, identifies nature of IFRS due process in all its phases and compares IFRS due process with accounting regulation in Czech Republic, especially with legislative process of creating Czech accounting legislation. The due process of any accounting rules, whether standards or legislation, determines quality of these rules and consequently also potential level quality of financial statements prepared in accordance with such rules. Process of IFRS development and endorsement is to guarantee quality of standards that are the output of such a process. For global accounting harmonization, which requires transparent, reliable and comparable information in financial reporting across countries of the world, the IFRS due process is essential. The whole process of IFRS development, endorsement and enforcement, which develops IFRS as global accounting standards, also is connected with several obstacles associated to political and social aspects as well as to cultural differentiation. In the thesis the legal systems, as determinants of the nature of accounting regulation, are used for analysis and identification of possible natures of accounting regulation from global perspective. For global accounting regulation it is necessary its acceptance by major interested parties, specification of the range of entities for which it is meaningful and desirable, establishment of an independent, reliable and respected international professional organization in the role of standard-setter and development of a sophisticated, transparent and comprehensive standard setting process. Besides the thorough analysis of particular phases of IFRS due process, the thesis also maps current acceptance of IFRS in the world and describes endorsement process in Europe Union applied for the adoption of IFRS within its area, what provides an integrated view of current evolution in global accounting harmonization. Global accounting regulation, which requires the adoption and application of IFRS in their original range, still faces many obstacles. Less than half countries of G20 (ie 9 countries) requires the use of IFRS in their original form for listed companies. Problem with such acceptance of IFRS especially have the countries with tradition based on Roman law (continental European legal culture), where the creation of rules is exclusive subject to state. Quantitative analysis of IFRS due process performed on three selected projects of IASB agenda is a core of application part of the thesis. On the basis on the timeline the analysis follows particular steps of IFRS due process, especially from the perspective of particular comment periods quantified through the comments received, not only in number but also the composition of comments by geographical region and respondent type. The analysis showed the due process as complicated and time-consuming process leading to global consensus of opinions and also showed the importance of compliance of its complexity, which leads to general agreement on adopted solutions and to global acceptance of these solutions by all of the interested parties. The analysis of IASB due process leads into its comparison with legislative process of creating accounting legislation in Czech Republic. The comparison of both of the processes enables to identify the weaknesses of Czech due process and provides specific recommendations for its improvement and increase efficiency. From the perspective of nature of accounting regulation the delegation of creating accounting rules from the state to the accounting profession is important especially to strengthen the quality, understanding and acceptance of accounting rules, which can be effectively ensured through the due process different from that legislative. The IFRS due process is an inspiration in this case.