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The informal sector and its taxation system in MozambiqueAlfredo, Benjamim 03 1900 (has links)
The genesis of the informal sector in Mozambique is similar to the
way it emerged in many other countries in the world, starting
mainly with small businesses performed by unemployed people,
peasent families, street vendors among others as their self
employment.
The informal sector offers a striking illustration of the strengths and
weakness of enterprises in Mozambique. A simple and
transparent legal framework, properly enforced is indispensable
for the long term success of the informal sector to turn to formal
sector. Taxation is controversary in the informal sector. The
existing tax system in Mozambique is distorced and naturally
contribute to a host of economic and social problems. The
needed for the reform of taxation system has been
acknowledged for instance the recent implementation of
VAT system in Mozambique still on process of implementation.
Taxes generated by the informal sector could contribute to the
budget of the State. / Mercantile Law / LL.M.
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Nuclear energy in Africa : a legal framework for sustainable energy access / Michelle BarnardBarnard, Michelle January 2014 (has links)
The promotion of sustainable development is an objective shared by African Union (AU) member states and the pursuance thereof is expressly mandated by the Constitutive Act of the African Union, 2000 and the Treaty Establishing the African Economic Community, 1992. Lack of access to modern energy sources, such as electricity and the heavy reliance on traditional biomass as primary energy source are factors contributing to the non-achievement of the promotion of sustainable development. These factors are collectively referred to as energy poverty. The African Continent as a whole has limited, and in some instances, lack access to modern energy sources while the majority of its population relies heavily on traditional biomass as primary energy source. Africa can accordingly be classified as an energy poor region–a situation which does not bode well for the promotion of sustainable development. Access to reliable, affordable, economically viable, socially acceptable and environmentally sound energy services and resources is fundamental to socio-economic development. Mitigating the impacts of energy poverty and more specifically lack of access to modern energy sources on the sustainable development of Africa depends upon ensuring increased access to modern energy sources.
The above-mentioned instruments furthermore contain provisions which link regional cooperation on the formulation of coordinated regional law and policy on areas/matters of common concern with the achievement of the objective of promoting sustainable development in Africa. One of the areas of common concerns listed is that of energy. Regional cooperation must accordingly be geared towards the effective development of the continent‘s energy and natural resources; promoting the development of new and renewable energy in the framework of the policy of diversification of sources of energy; and establishing an adequate mechanism of concerted action and coordination for the collective solution of the energy development problems within the AU. The formulation of coordinated energy law and policy should take place with reference to the specific sources of energy to be regulated. In this regard, the provisions of the Abuja Treaty and other sub-regional energy access initiatives list various sources of energy as forming part of a diversified AU energy mix – one of which is nuclear energy.
In this study recommendations are made as to what should be embodied in a coordinated AU regional nuclear legal framework aimed at regulating increased access to nuclear energy capable of contributing towards the promotion of sustainable development. The recommendations are based on an examination of relevant international, regional and sub-regional legal instruments and other initiatives. / PhD (Law), North-West University, Potchefstroom Campus, 2014
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O papel da legislação e das instituições para a conservação das diversidades ambiental e cultural na Baixada Santista. / The role of legislation and institutions for the conservation of environmental and cultural diversity in Baixada Santista.Roberto Sakamoto Rezende de Souza 22 June 2018 (has links)
Partindo do estudo da paisagem da Região Metropolitana da Baixada Santista no litoral do Estado de São Paulo, demonstra-se que, a partir da década de 1970, o estabelecimento de um arcabouço jurídico-institucional de proteção ambiental - em âmbito federal no Brasil e estadual em São Paulo - efetivamente restringiu a histórica liberdade de escolha das localizações para o estabelecimento de atividades do interesse dos grupos econômicos dominantes, particularmente em processos de expansão urbana por sobre a Mata Atlântica no litoral do Estado de São Paulo. O conceito adotado pelos instrumentos de proteção ambiental, por desconsiderar ou entender equivocadamente o modo de vida das populações tradicionais e indígenas, resultou em conflitos que ameaçam a viabilidade do modo de vida destas populações - aqui entendidas como parte fundamental da estratégia de manutenção e fortalecimento da etnobiodiversidade do bioma de Mata Atlântica na paisagem do litoral brasileiro, particularmente na Baixada Santista. Apontam-se evidências, notadamente a partir da década de 2010, de tentativas e preparações de instrumentos jurídicos e planos de desenvolvimento federais e estaduais no sentido de reverter importantes conquistas da legislação ambiental brasileira. Os resultados confirmam que, caso estas mudanças sejam perpetradas, resultarão em irreparáveis perdas para as diversidades biológica, étnica e cultural brasileiras. Conclui-se este trabalho com proposições acerca de pontos a aperfeiçoar, relacionando aqueles que, sob quaisquer circunstâncias, devem ser conservados nos dispositivos de proteção ambiental brasileiros a fim de que sejam possíveis a manutenção e o fortalecimento da etnobiodiversidade na paisagem da Baixada Santista em particular e, de modo geral, nas interfaces urbano-florestais brasileiras. / Based on the study of the landscape of the Metropolitan Region of Baixada Santista, at São Paulo State\'s coast, it has been demonstrated that the establishment of both a federal and state level (in the case of São Paulo) legal framework for environmental protection in Brazil, starting in the 1970s, effectively restricted the dominant economic groups\' hitherto freedom for acting and settling anywhere on the land - particularly in urban sprawl processes over the Atlantic Forest along São Paulo state\'s coast. However, the concepts behind environmental protection\'s instruments and policies disregard - or misunderstand - the way of life of traditional and indigenous populations, leading to conflicts that threatens the viability of said way of life, which is understood in this work as a fundamental part of the strategies for maintaining and strengthening the Atlantic Forest biome\'s ethnobiodiversity in Brazilian coastal landscape in general, and particularly that of the Baixada Santista. The work also brings evidences of attempts and preparations in legal instruments and development plans at the federal and state levels to revoke important achievements of Brazilian environmental legislation, notably from the decade of 2010 on. Results confirm that, unless this tendency is reverted, it will result in irreparable losses for Brazilian biological, ethnic and cultural diversity. Improvements are recommended - specially for the Brazilian environmental protection legal framework - as well as subjects to be mantained under any circumstance, in order to preserve and strengthen the ethnobiodiversity of the Baixada Santista in particular, and of the Brazilian urban forests\' interfaces in general. Keywords: Brazilian environmental protection legal framework. São Paulo State\'s coast landscape. Metropolitan Region. Baixada Santista. Atlantic Forest.
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O papel da legislação e das instituições para a conservação das diversidades ambiental e cultural na Baixada Santista. / The role of legislation and institutions for the conservation of environmental and cultural diversity in Baixada Santista.Souza, Roberto Sakamoto Rezende de 22 June 2018 (has links)
Partindo do estudo da paisagem da Região Metropolitana da Baixada Santista no litoral do Estado de São Paulo, demonstra-se que, a partir da década de 1970, o estabelecimento de um arcabouço jurídico-institucional de proteção ambiental - em âmbito federal no Brasil e estadual em São Paulo - efetivamente restringiu a histórica liberdade de escolha das localizações para o estabelecimento de atividades do interesse dos grupos econômicos dominantes, particularmente em processos de expansão urbana por sobre a Mata Atlântica no litoral do Estado de São Paulo. O conceito adotado pelos instrumentos de proteção ambiental, por desconsiderar ou entender equivocadamente o modo de vida das populações tradicionais e indígenas, resultou em conflitos que ameaçam a viabilidade do modo de vida destas populações - aqui entendidas como parte fundamental da estratégia de manutenção e fortalecimento da etnobiodiversidade do bioma de Mata Atlântica na paisagem do litoral brasileiro, particularmente na Baixada Santista. Apontam-se evidências, notadamente a partir da década de 2010, de tentativas e preparações de instrumentos jurídicos e planos de desenvolvimento federais e estaduais no sentido de reverter importantes conquistas da legislação ambiental brasileira. Os resultados confirmam que, caso estas mudanças sejam perpetradas, resultarão em irreparáveis perdas para as diversidades biológica, étnica e cultural brasileiras. Conclui-se este trabalho com proposições acerca de pontos a aperfeiçoar, relacionando aqueles que, sob quaisquer circunstâncias, devem ser conservados nos dispositivos de proteção ambiental brasileiros a fim de que sejam possíveis a manutenção e o fortalecimento da etnobiodiversidade na paisagem da Baixada Santista em particular e, de modo geral, nas interfaces urbano-florestais brasileiras. / Based on the study of the landscape of the Metropolitan Region of Baixada Santista, at São Paulo State\'s coast, it has been demonstrated that the establishment of both a federal and state level (in the case of São Paulo) legal framework for environmental protection in Brazil, starting in the 1970s, effectively restricted the dominant economic groups\' hitherto freedom for acting and settling anywhere on the land - particularly in urban sprawl processes over the Atlantic Forest along São Paulo state\'s coast. However, the concepts behind environmental protection\'s instruments and policies disregard - or misunderstand - the way of life of traditional and indigenous populations, leading to conflicts that threatens the viability of said way of life, which is understood in this work as a fundamental part of the strategies for maintaining and strengthening the Atlantic Forest biome\'s ethnobiodiversity in Brazilian coastal landscape in general, and particularly that of the Baixada Santista. The work also brings evidences of attempts and preparations in legal instruments and development plans at the federal and state levels to revoke important achievements of Brazilian environmental legislation, notably from the decade of 2010 on. Results confirm that, unless this tendency is reverted, it will result in irreparable losses for Brazilian biological, ethnic and cultural diversity. Improvements are recommended - specially for the Brazilian environmental protection legal framework - as well as subjects to be mantained under any circumstance, in order to preserve and strengthen the ethnobiodiversity of the Baixada Santista in particular, and of the Brazilian urban forests\' interfaces in general. Keywords: Brazilian environmental protection legal framework. São Paulo State\'s coast landscape. Metropolitan Region. Baixada Santista. Atlantic Forest.
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Agricultural trade under the multilateral trade system in sub-Saharan Africa: a South African perspective with lessons from BrazilRunick, Alah Fru January 2011 (has links)
No description available.
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Agricultural trade under the multilateral trade system in sub-Saharan Africa: a South African perspective with lessons from BrazilRunick, Alah Fru January 2011 (has links)
No description available.
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Nuclear energy in Africa : a legal framework for sustainable energy access / Michelle BarnardBarnard, Michelle January 2014 (has links)
The promotion of sustainable development is an objective shared by African Union (AU) member states and the pursuance thereof is expressly mandated by the Constitutive Act of the African Union, 2000 and the Treaty Establishing the African Economic Community, 1992. Lack of access to modern energy sources, such as electricity and the heavy reliance on traditional biomass as primary energy source are factors contributing to the non-achievement of the promotion of sustainable development. These factors are collectively referred to as energy poverty. The African Continent as a whole has limited, and in some instances, lack access to modern energy sources while the majority of its population relies heavily on traditional biomass as primary energy source. Africa can accordingly be classified as an energy poor region–a situation which does not bode well for the promotion of sustainable development. Access to reliable, affordable, economically viable, socially acceptable and environmentally sound energy services and resources is fundamental to socio-economic development. Mitigating the impacts of energy poverty and more specifically lack of access to modern energy sources on the sustainable development of Africa depends upon ensuring increased access to modern energy sources.
The above-mentioned instruments furthermore contain provisions which link regional cooperation on the formulation of coordinated regional law and policy on areas/matters of common concern with the achievement of the objective of promoting sustainable development in Africa. One of the areas of common concerns listed is that of energy. Regional cooperation must accordingly be geared towards the effective development of the continent‘s energy and natural resources; promoting the development of new and renewable energy in the framework of the policy of diversification of sources of energy; and establishing an adequate mechanism of concerted action and coordination for the collective solution of the energy development problems within the AU. The formulation of coordinated energy law and policy should take place with reference to the specific sources of energy to be regulated. In this regard, the provisions of the Abuja Treaty and other sub-regional energy access initiatives list various sources of energy as forming part of a diversified AU energy mix – one of which is nuclear energy.
In this study recommendations are made as to what should be embodied in a coordinated AU regional nuclear legal framework aimed at regulating increased access to nuclear energy capable of contributing towards the promotion of sustainable development. The recommendations are based on an examination of relevant international, regional and sub-regional legal instruments and other initiatives. / PhD (Law), North-West University, Potchefstroom Campus, 2014
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L’applicabilité des droits de l’Homme aux organisations internationales / Applicability of Human Rights to International OrganisationsBeulay, Marjorie 09 December 2015 (has links)
L’obligation de respect des droits de l’Homme s’adresse traditionnellement aux États. Cependant, les organisations internationales se présentent aujourd’hui de plus en plus comme des acteurs incontournables de la scène internationale et leur activité tend de plus en plus à réguler la vie des individus. Face à une telle situation, le « besoin » de voir les droits de l’Homme s’appliquer aux organisations internationales se fait de plus en plus prégnant, notamment au sein de la doctrine. Cela s’explique par les circonstances permettant à ces entités d’influencer la vie des personnes physiques et morales. De par leurs compétences et prérogatives elles se sont progressivement inscrites dans une relation de pouvoir vis-à-vis des individus que ce soit directement ou indirectement. En conséquence, au regard du degré de développement actuel de la protection internationale des droits de l’Homme, un tel comportement nécessite d’être encadré, notamment afin d’être légitime aux yeux de ceux sur lesquels il s’exerce. Toutefois, en dépit des fondements venant étayer cette nécessité de limitation du pouvoir exercé, sa concrétisation juridique n’en est qu’à ses prémices. Si d’un point de vue normatif, l’encadrement ébauché s’avère fragile mais potentiellement mobilisable ; d’un point de vue procédural, il demeure minimal voire inexistant. Dès lors, beaucoup reste encore à faire pour que l’applicabilité des droits de l’Homme aux organisations internationales passe de l’évidence au droit. / The obligation to respect human rights traditionally rests upon the States. However International Organisations have become nowadays key actors on the international scene and their activities tend to have more impact on the life of individuals. In the light of this situation, a ‘need’ emerged, especially amongst the doctrine, to see an effective application of human rights to International Organisations. This is due to the circumstances that allow such organisations to have an influence on the life of legal and physical entities. Because of their jurisdiction and their prerogative, International Organisations have established a relationship of power towards individuals, whether directly or indirectly. Therefore, considering the current degree of development of the International protection of Human Rights, such an activity must be regulated, especially in order to establish its legitimacy in the eyes of the subjects of this activity. Nevertheless despite the grounds supporting the necessity to limit the power of International Organisations, the legal concretisation of such limits is still at its early stages. If from a normative point of view, the sketched framework reveals itself to be fragile yet potentially mobilisable, from a procedural point of view it remains minimal to non-existent. Subsequently there is still much to be done in order to allow the applicability of Human Rights to International Organisations to go from a foregone conclusion to a legal reality.
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Agricultural trade under the multilateral trade system in Sub-saharan Africa: a South African perspective with lessons from BrazilFru, Runick Alah January 2010 (has links)
Magister Legum - LLM
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Le photovoltaïque, une « innovation verte » à l'épreuve du droit : analyse synthétique et critique du cadre juridique photovoltaïque visant le particulier à la Réunion / No English title availableKamkar, Paradis 06 November 2015 (has links)
Sous l'impulsion de l'Union européenne et de l'ouverture des marchés, le droit de l'énergie a considérablement évolué ces dix dernières années. Les textes en matière d'énergie solaire photovoltaïque se sont amplifiés depuis la loi « Pope » jusqu'aux lois « Grenelle I » et « Grenelle II », et récemment avec la loi n° 2015-992 du 17 août 2015 relative à la transition énergétique pour la croissance verte, suivies de nombreux décrets pour leur application et une jurisprudence de plus en plus abondante en la matière. Il en résulte un ensemble considérable de textes évolutifs et complexes dont l'accès reste difficile à appréhender et à appliquer. Cette instabilité des règles régissant la matière – certes inévitable au regard des nécessaires changements requis par toute innovation – est source d'insécurité juridique et s'avère extrêmement déstabilisante pour les acteurs du secteur en quête de visibilité. En outre, l'installation d'une centrale de production d'électricité photovoltaïque au sein de son habitation, est à la fois un projet d'investissement et une opération de construction immobilière, qui exige des garanties tant sur le plan financier qu'au niveau de la construction (sûretés et assurances) pour permettre de mieux maîtriser les risques et rassurer les parties au projet. Néanmoins, les nombreux freins contractuels, administratifs et financiers ralentissent le développement du photovoltaïque et se heurtent aux ambitions de promouvoir cette « électricité verte » sur l'ensemble du territoire et notamment parvenir à l'autonomie énergétique de l'île de La Réunion. Ainsi, cette étude présente et analyse le droit de l'énergie photovoltaïque, visant notamment le particulier à La Réunion, sous ses différents angles (fiscal, financier, contractuel, administratif, urbanistique, des responsabilités) – à jour des textes les plus récents – et en explicite les modalités d'application à la lumière des multiples textes réglementaires, législatifs, guides professionnels et de la jurisprudence, que ce soit celle des tribunaux ou des autorités de régulation. / Facing a weakening photovoltaic market and a sector already bedeviled recently by a huge increase of legal texts, private investors decrease. This thesis tackles legal framework concerning photovoltaic energy in Reunion Island. This will include the analysis of fiscal incentives such as investment grants and tax preferences, as well as more general environmental policy instruments (feed-in-tariffs and renewable subsidies and grants). Moreover, this will include the analysis of contracts such as loan agreement, sale contract, lease agreement and connection/Commissioning contracts, as well as more environmental aspect. At last, risks, insurances, liability comprising legal proceedings and guarantees will be studied in this thesis.
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