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La thèse effectue une revue de la littérature scientifique sur la Cour dans le processus d’intégration juridique, en classant les différentes positions selon qu’ils définissent le rôle de la Cour comme réactif ou pro-actif. En faisant cette revue de la littérature, cinq facteurs sont mis en exergue pour ce qui concerne la problématique de l’autonomie de la Cour, qui feront l’objet d’une analyse approfondie dans la suite de la thèse : I) Limites inhérentes à l’interprétation juridique des Traités tels qu’ils se retrouvent dans les règles institutionnalisées du raisonnement de la Cour ; II) L’interaction, au niveau européen, entre la Cour et les autres institutions ; III) Les pressions et les stratégies d’influence des Etats membres vis-à-vis de la Cour comme agent de leurs préférences ; IV) La dépendance structurelle de la Cour supranationale vis-à-vis ses interlocuteurs judiciaires au niveau national ; V) Le degré d’obéissance que les appareils administratifs et exécutifs des Etats membres démontrent vis-à-vis la jurisprudence de la Cour. Par rapport à ces facteurs, et leur importance relative dans la détermination de la ligne d’action de la Cour de Justice, la thèse évalue les changements et les défis auxquels est soumise la fonction de la Cour de justice au niveau de l’Union européenne, en particulier par rapport à l’environnement de plus en plus critique ou évolue la trajectoire jurisprudentielle de la Cour par rapport aux acteurs politiques et juridiques, l’érosion du caractère sui generis du droit communautaire dans le contexte du droit international, le rôle de plus en plus affiché des cours nationales, et le contexte institutionnel dans lequel se trouve à agir cette juridiction.

This thesis offers a reading of the legal philosophy of the mid-twentieth century legal scholar, Lon L. Fuller. By illuminating how Fuller’s vision of law gravitates constantly to the relationship between the form of law and the status of the legal subject as an agent, this reading provides a basis for revisiting the issues in dispute in his famous exchanges with the legal positivist philosopher, H.L.A. Hart. The thesis as a whole seeks to meet two main objectives. First, I seek to demonstrate how Fuller’s persistent concern for the way that the form of law instantiates respect for the legal subject lends his legal philosophy a coherence that has been insufficiently appreciated to this point. Second, I seek to elaborate the claim that once we appreciate the centrality of the relationship between legal form and agency to Fuller’s thought, we come to understand why he insisted that law can and should be distinguished from other modes of ordering, and why it must also be regarded as distinctively moral.

This paper reviews both the law and the theoretical accounts of the doctrine of consideration with a view to look for a normative, consistent and public basis of it. The thesis argues that such a basis can only be found by justifying it as what it is instead of considering it as a proxy for something else. The most promising justificatory account of the doctrine should look at its main features and try to make sense of them in consistency, instead of putting up assumption before analysis.

The law assigns to parents primary responsibility for their children and invests them with significant powers and discretion to discharge their duties. The considerable deference the law affords parents can appear to undermine important social and political values like equality, tolerance and social stability. The aim of this thesis is provide a rational account of why parents are invested with legal responsibility and authority over their children, and why the law limits state scrutiny of parental choice. To do so, I develop Hegel’s legal and political philosophy in order to show the family to be a necessary part of a system of institutions that constitute human freedom. As such, Hegel’s thought provides grounds to affirm the family, and broad scope of parental authority, even though the family constrains efforts to achieve equality of opportunity and can propagate intolerant and idiosyncratic values to subsequent generations.

This paper reviews both the law and the theoretical accounts of the doctrine of consideration with a view to look for a normative, consistent and public basis of it. The thesis argues that such a basis can only be found by justifying it as what it is instead of considering it as a proxy for something else. The most promising justificatory account of the doctrine should look at its main features and try to make sense of them in consistency, instead of putting up assumption before analysis.

The law assigns to parents primary responsibility for their children and invests them with significant powers and discretion to discharge their duties. The considerable deference the law affords parents can appear to undermine important social and political values like equality, tolerance and social stability. The aim of this thesis is provide a rational account of why parents are invested with legal responsibility and authority over their children, and why the law limits state scrutiny of parental choice. To do so, I develop Hegel’s legal and political philosophy in order to show the family to be a necessary part of a system of institutions that constitute human freedom. As such, Hegel’s thought provides grounds to affirm the family, and broad scope of parental authority, even though the family constrains efforts to achieve equality of opportunity and can propagate intolerant and idiosyncratic values to subsequent generations.

This thesis offers a reading of the legal philosophy of the mid-twentieth century legal scholar, Lon L. Fuller. By illuminating how Fuller’s vision of law gravitates constantly to the relationship between the form of law and the status of the legal subject as an agent, this reading provides a basis for revisiting the issues in dispute in his famous exchanges with the legal positivist philosopher, H.L.A. Hart. The thesis as a whole seeks to meet two main objectives. First, I seek to demonstrate how Fuller’s persistent concern for the way that the form of law instantiates respect for the legal subject lends his legal philosophy a coherence that has been insufficiently appreciated to this point. Second, I seek to elaborate the claim that once we appreciate the centrality of the relationship between legal form and agency to Fuller’s thought, we come to understand why he insisted that law can and should be distinguished from other modes of ordering, and why it must also be regarded as distinctively moral.

1.- Introducción Los balnearios fueron considerados como hoteles termales para uso estival de pacientes adinerados. El único tratamiento médico era la ingesta de determinadas aguas, capaces de producir efectos terapeúticos (sobre todo a nivel digestivo y renal). Pero el turismo de playa de los años 70 hizo que los clientes cambiaran de hábitos, entrando la mayoría de los balnearios en la decrepitud y la ruina. La puesta en marcha del Programa de Termalismo Social colaboró a la restauración, tanto de las instalaciones como de los hábitos termales en la población geriátrica.2.- Objetivos Analizar el número y las distintas características de las urgencias que se produjeron en el Balneario Hervideros de Cofrentes durante las temporadas 1.996 y 1.997, para comprobar si se deduce de las mismas la necesidad de que todos los centros balneoterápicos dispongan de asistencia médica permanente. Igualmente estableceremos los equipamientos necesarios y su localización, normas internas de funcionamiento y criterios higiénico-dietéticos adecuados al paciente anciano.3.- Material y métodoDurante los dos años de recogida de datos se manejó una muestra total de 10.000 pacientes procedentes del Ministerio de Asuntos Sociales, 1.792 del Servicio de Termalismo Valenciano y 1.600 particulares.De estos casi siete mil termalistas/año solo estudiaremos, a los que demanden asistencia médica urgente cuando el médico no se encuentre en las dependencias del centro termal, es decir de 10h a 13h y de 17h a 19h.Para recoger los datos correspondientes a cada asistencia se creó un fichero en base de datos Acces 2.0 en el que se reflejan 22 variables. Además comprobaremos en qué medida las urgencias que se nos presentan son o no atribuibles a los tratamientos termales. De este modo podremos valorar cuantitativamente si la atención primaria es tan importante como la hidrología a nivel de medicina balnearia.4.- Resultados y discusiónSolo 35 de las 313 asistencias realizadas (11.18%) podrían tener una relación directa con la aplicación del tratamiento termal. Por contra, las otras 278 podrían haberse presentado igual en un balneario que en cualquier otro sitio, al tratarse de patologías comunes (88,82%).Si bien la cualificación del médico especialista en hidrología es fundamental para el éxito del tratamiento no es menos cierta, según los primeros datos obtenidos, la importancia considerable del médico de familia en este tipo de establecimientos, ya que también se atienden patologías que normalmente se presentan en una consulta de atención primaria.Respecto a si se producen o no mas urgencias en pacientes filtrados por servicios médicos previos a la cura, los datos nos indican que no es así. Se atendieron 65 urgencias (20,76%). Ello quiere decir que el porcentaje relativo de urgencias en pacientes no filtrados por servicios médicos previos a la cura termal es de un 1.82%. Si lo comparamos con el 2.1% obtenido en pacientes del IMSERSO comprobamos que, a pesar de existir control médico a la hora de estudiar sus solicitudes, no se atienden porcentualmente menos urgencias en este tipo de pacientes.En cuanto a la gravedad de las urgencias solo 3 (0.95%) fueron urgencias vitales, 52 (16.61%) urgencias graves, 101 (32.26%) de bajo riesgo y 157 (50.15%) no fueron urgencias en modo alguno.5.- ConclusionesTras el análisis de los datos concluyo en que es imprescindible la atención médica permanente en los balnearios, la existencia de varios puntos de asistencia debidamente dotados, un plan de evacuaciones adecuado a la autentica gravedad de la urgencia y la existencia de criterios sanitarios de no admisión en base a la seguridad del paciente de fácil descompensación. / 1.- Introduction The spa centers were considered as thermal hotels for summer use of wealthy patients. The only medical treatment was the water ingestion some with terapeutics effects (specially digestive and kidney). But the beach tourism of years 70 did that the clients changed of habits, entering most of the spa in the decrepitude and the ruin.2.- Objetives To analyze the number and the different characteristics from the urgencies in the Cofrentes spa during seasons 1.996 and 1.997, to verify if it is deduced the necessity that all the spa centers have permanent medical presence. Also we will establish the necessary equipment ant their internal location, norms of operation and hygienic-dietetic criteria adapted the old patient.3.- Material and method Part of a total sample of 10.000 patients from the Ministery of Social Subjects, 1.972 of the Service of Valencian Spa Treatment and 1.600 individuals forfait. But single we will study to that they demand urgent medical aid outside hours of consultation. The analyzed data include in data base Acces 2.0. In addition we will verify if the cause of the urgencies is the spa treatments or they must to normal others causes.4.- Results and discussion Although the qualification of the specialistic doctor in hydrology is essential is not less certain the importance of the family doctor. Great part of the urgencies they are equal to those of a medical consultation of primary attention. Urgencies do not take place but in patients without recommendation of its doctor. The great part of the urgencies they were not medical emergencies, being almost all little serious urgencies.5.- Conclusions The permanent medical attention is necessary in the spa centers, also the existence of several points well equipped, a plan of evacuations according the gravity of the patient. The existence of no admission criteria they are necessary for the patient of delicate health.

In his book¡uFuture Favors the Bold ¡V What we must Do to Build a New and Lasting Global Prosperity¡v, Lester C. Thurwo mentioned that the Value Added Business Tax¡]VABT¡^ will be the best way which national tax revenue comes from under the worldwide economic system. Currently, Taiwan business taxation system has been applied both VABT and Gross Business Receipt Tax¡]GBRT¡^,and the former plays major rule. Moreover, both of the two systems are multiple-step sales taxation under which tax ratio can be categorized into 0%, 1¢M,2%, 5%, 15% and 25%, etc. Due to the feature of island economy, enterprises in Taiwan are always encouraged to do Export and Import trade. The benefits which export trade could bring, such as earning foreign currency and reducing the international trading cost and risk are seriously taken into government's policy consideration. For instance, legal business tax article 7 has listed the business tax rates shall be zero for the sales of goods or service. The Zero Tax also called Total Tax Free which means sales of goods and labors generates zero tax in the business tax category. According to the VABT that out-put tax deduct input-tax during certain period of time and in the certain amount which 5% tax can be refund under the Business Tax Regulation 39 ACT. Recently, some companies take this advantage to do some illegal acts, which cause considerable national tax income loss. For example, some company pretend export goods, but those exporting good are actually sold domestically. Thus, these illegal acts might successfully result in unlawful 5% sales tax refund. The skills of tax evasion are getting improved and better than before, and this problem has made the national taxation department put more labor to verify those zero tax cases. Even though having went through several specific steps to verify those abnormal zero tax case, some cases are still inevitably missed because of the variety of experience, understanding of regulation, and talent among different tax officers. Are current factors enough to verify those tax evasion cases, or are there other relevant factors also should be taken into consideration? In the project will go through statistic method to find out more relevant factors to solve this problem.