La notion de souveraineté est souvent analysée, interprétée et critiquée sous un angle purement individualiste, comme appartenant à l'État. Toutefois, en raison de la pluralité des États qui caractérise le droit international, la souveraineté est une notion nécessairement pluraliste. L'analyse de la structure normative et institutionnelle de l'ordre juridique international montre effectivement que la souveraineté appartient à l'ensemble des États et signifie et assure leur statut privilégié dans cet ordre juridique. Dès lors, la souveraineté devient une qualité pour justifier les privilèges et les exclusivités des États par rapport aux autres entités de la scène internationale: tout dérive des États et tout doit nécessairement et obligatoirement passer par les États. Cependant, il existe un certain nombre de phénomènes qui affectent cette configuration état-centrique de l'ordre juridique international. Il s'agit notamment des phénomènes dits de la mondialisation qui font fi des divisions spatiales fondées sur l'organisation politique des États. Dans ce processus de mondialisation qui rend floues et in effectives les frontières étatiques, le rôle des États se trouve de plus en plus affaibli et remis en question. L'émergence de nouveaux acteurs représentatifs et des normativités alternatives est la manifestationde cette évolution qui va dans le sens d'un dépassement de la conception état-centrique du droit international et, par conséquent, d'une remise en question de la souveraineté des États. / The notion of sovereignty has often been analyzed, interpreted and criticized in purely individualistic terms and deemed to belong to the State. However, due to the plurality of States characterizing the international law, the sovereignty becomes necessarily a pluralistic notion. The analysis of the normative and institutional structure of the international legal order shows, indeed, that the sovereignty belongs to ail States and also means and ensures their prevailing status in this legal order. As a consequence, sovereignty becomes a quality for justifying the privileges and exc\usivities of State in comparison to other entities on the international scene: everything derives from the State and must also necessarily and absolutely be achieved through the State. However, there are a number of phenomena affecting this State-centric configuration of the international legal order. These are the phenomena of the globalization, which flout spatial divisions based on the politicalorganization of the States. The raIe of State has increasingly become weaker and question able in this process of globalization, which renders State borders blurry and ineffective. The emergence of new representative players and alternative normativity reflects this development which is in line with an overrun of the Statecentric concept of the international law and, consequently, calls into question the State sovereignty.

L’Union européenne est associée à l’activité de toutes les institutions qui encadrent l’économie internationale, qu’il s’agisse d’organisations internationales ou d’autres organismes multilatéraux. L’inclusion de l’Union dans ces communautés juridiques présente des avantages mutuels. L’Union, désireuse d’émerger comme acteur sur la scène internationale, peut promouvoir ses valeurs et ses intérêts. En même temps, intégrée aux espaces normatifs des institutions économiques internationales, elle contribue à la mise en œuvre de l’activité de celles-ci. Toutefois, cette intégration soulève aussi des difficultés. L’Union est soucieuse de préserver la maîtrise de sa propre organisation et une marge d’appréciation dans la régulation des phénomènes économiques. Les institutions économiques internationales, quant à elles, sont a priori peu habituées au fonctionnement de l’Union, notamment en ce qui concerne l’articulation de ses compétences avec celles de ses Etats membres. La participation de l’Union européenne aux institutions économiques internationales est un processus d’interaction institutionnelle permanente qui vise le dépassement de ces difficultés et l’adaptation réciproque. Projetant vers l’extérieur ses politiques publiques, qui constituent à leur tour la mise en œuvre de politiques des institutions économiques internationales, l’Union favorise la continuité des niveaux de la gouvernance économique mondiale. Ainsi, l’Union influence et est influencée par la libéralisation et la régulation multilatérales de tous les phénomènes économiques internationaux : le commerce, l’investissement, la finance et la coopération au développement. / The European Union is involved in the activity of all institutions that shape and supervise the world economy, be they international organizations or other multilateral fora. The Union’s inclusion in these legal communities is mutually beneficial. On the one hand, the Union is eager to assert itself as an actor on the international scene and can promote its values and interests. On the other hand, the Union helps to implement norms produced by host institutions and to achieve their goals, as it is integrated in their legal order or network. However, this integration also gives rise to some problems. The Union tries to protect its own organization and margin of appreciation in regulating economic phenomena. Moreover, in principle host institutions are not accustomed to its functioning, especially as far as relations with member states are concerned. The European Union’s participation in international economic institutions is a process of continuous institutional interaction which aims at overcoming these problems through reciprocal adaptation. As the Union promotes its public policies within international economic institutions, which shape in turn the Union’s policies, this process boosts the coherence between levels of economic governance. Thus, the Union influences and is influenced by multilateral liberalization and regulation of all economic phenomena: trade, investment, finance, and development cooperation.

nÃo hà / A presente dissertaÃÃo trata do pregÃo eletrÃnico no Ãmbito da administraÃÃo pÃblica federal e o possÃvel impacto causado na economia creditada ao uso da referida modalidade apÃs o implemento da InstruÃÃo Normativa n 3/2011 do MinistÃrio do Planejamento, OrÃamento e GestÃo (MPOG) que impÃs um intervalo mÃnimo de 20 segundos entre os lances de um mesmo participante, num mesmo item, durante a sessÃo pÃblica e competitiva da referida modalidade. Tal instruÃÃo normativa adveio como resposta do MPOG à determinaÃÃo do Tribunal de Contas da UniÃo (TCU) que determinou ao referido ministÃrio que alterasse a plataforma que promove os pregÃes eletrÃnicos federais implementando dispositivo que pudesse impedir o que aquela corte de contas classificou como fraude ao processo licitatÃrio, referindo-se assim ao uso de software, conhecido como ârobÃâ, que permite a determinados concorrentes o envio de lances em intervalo de tempo impraticÃvel para um operador humano, o que, ainda segundo o TCU, seria uma frustraÃÃo do carÃter competitivo do processo licitatÃrio por colocar os concorrentes usuÃrios do software ârobÃâ em notÃria vantagem frente aos que nÃo o possuÃam. Para mensurar se a alteraÃÃo na dinÃmica do pregÃo eletrÃnico causada pela InstruÃÃo Normativa n 3/2011 impactou na economia ao erÃrio federal creditada ao uso do pregÃo eletrÃnico, foi utilizada a mesma metodologia jà abordada pelo Governo Federal quando este mensura a referida economia. Foram observados dados de aquisiÃÃes dos itens da cesta bÃsica nacional segundo o DIEESE dois anos antes da implementaÃÃo da IN 3/2011 e em igual perÃodo apÃs a implementaÃÃo da referida instruÃÃo normativa, o que significou 18.759 registros entre os anos de 2010 e 2013. Os resultados mostram alteraÃÃo no padrÃo da economia creditada à referida modalidade na forma eletrÃnica apÃs a implementaÃÃo da InstruÃÃo Normativa n 3/2011, apontando um impacto positivo na economia creditada ao uso do pregÃo eletrÃnico dentre o universo dos itens analisados. No final do trabalho, ensejase a elaboraÃÃo de novos estudos visando a anÃlise, possivelmente sob a Ãtica da teoria dos leilÃes, buscando avaliar as razÃes que alteraram o padrÃo na economia gerada pelo pregÃo eletrÃnico apÃs a mudanÃa na dinÃmica do mesmo. / A presente dissertaÃÃo trata do pregÃo eletrÃnico no Ãmbito da administraÃÃo pÃblica federal e o possÃvel impacto causado na economia creditada ao uso da referida modalidade apÃs o implemento da InstruÃÃo Normativa n 3/2011 do MinistÃrio do Planejamento, OrÃamento e GestÃo (MPOG) que impÃs um intervalo mÃnimo de 20 segundos entre os lances de um mesmo participante, num mesmo item, durante a sessÃo pÃblica e competitiva da referida modalidade. Tal instruÃÃo normativa adveio como resposta do MPOG à determinaÃÃo do Tribunal de Contas da UniÃo (TCU) que determinou ao referido ministÃrio que alterasse a plataforma que promove os pregÃes eletrÃnicos federais implementando dispositivo que pudesse impedir o que aquela corte de contas classificou como fraude ao processo licitatÃrio, referindo-se assim ao uso de software, conhecido como ârobÃâ, que permite a determinados concorrentes o envio de lances em intervalo de tempo impraticÃvel para um operador humano, o que, ainda segundo o TCU, seria uma frustraÃÃo do carÃter competitivo do processo licitatÃrio por colocar os concorrentes usuÃrios do software ârobÃâ em notÃria vantagem frente aos que nÃo o possuÃam. Para mensurar se a alteraÃÃo na dinÃmica do pregÃo eletrÃnico causada pela InstruÃÃo Normativa n 3/2011 impactou na economia ao erÃrio federal creditada ao uso do pregÃo eletrÃnico, foi utilizada a mesma metodologia jà abordada pelo Governo Federal quando este mensura a referida economia. Foram observados dados de aquisiÃÃes dos itens da cesta bÃsica nacional segundo o DIEESE dois anos antes da implementaÃÃo da IN 3/2011 e em igual perÃodo apÃs a implementaÃÃo da referida instruÃÃo normativa, o que significou 18.759 registros entre os anos de 2010 e 2013. Os resultados mostram alteraÃÃo no padrÃo da economia creditada à referida modalidade na forma eletrÃnica apÃs a implementaÃÃo da InstruÃÃo Normativa n 3/2011, apontando um impacto positivo na economia creditada ao uso do pregÃo eletrÃnico dentre o universo dos itens analisados. No final do trabalho, ensejase a elaboraÃÃo de novos estudos visando a anÃlise, possivelmente sob a Ãtica da teoria dos leilÃes, buscando avaliar as razÃes que alteraram o padrÃo na economia gerada pelo pregÃo eletrÃnico apÃs a mudanÃa na dinÃmica do mesmo. / The current dissertation delas with electronic trading in federal public administration field and the potential impact on economy credited to the aplication of the related modality after implementing the Normative Instruction n 3/2011 by Planning and Budget Managment Ministry (PBMM) that imposed na at least 20 seconds break between one same attendantâs bids, on a same item, during the public session of this related modality. This Normative Instruction came as na answer of PBMM to the Court Union Accountsâ determination, which led to that ministry to change the platform that promotes federal electronic trading implementing a device that could obstruct what that account court classified as cheating on bidding process, refering to a software known as ârobotâ, that allows human operator unpractical while bids, which according to Court Union Accounts, would represent a disappointment to the competitive edge by putting attendants who use the software ahead over those who did not have. To measure if the changing dynamics impacted the federal economy credited to the electronic trading use, the same federal government measurement metodology was used. Acquisition data of the national food basket were observed, according to DIEESE, two years before the NI 3/2011 implementation and two years after this, which meant 18.759 registries between 2010 and 2013. The results show change in the pattern of the economy credited to that form of bidding in electronic form after the implementation of Instruction No. 3/2011 , pointing a positive impact on the economy credited to the use of electronic trading among the universe of analyzed items. At the end of this thesis, we purpose to elaborate new studies aiming to analyze, possibly from the viewpoint of the theory of auctions, and evaluate The reasons That changed the standard in the saving generated by the electronic trading after its changing dynamics. / The current dissertation delas with electronic trading in federal public administration field and the potential impact on economy credited to the aplication of the related modality after implementing the Normative Instruction n 3/2011 by Planning and Budget Managment Ministry (PBMM) that imposed na at least 20 seconds break between one same attendantâs bids, on a same item, during the public session of this related modality. This Normative Instruction came as na answer of PBMM to the Court Union Accountsâ determination, which led to that ministry to change the platform that promotes federal electronic trading implementing a device that could obstruct what that account court classified as cheating on bidding process, refering to a software known as ârobotâ, that allows human operator unpractical while bids, which according to Court Union Accounts, would represent a disappointment to the competitive edge by putting attendants who use the software ahead over those who did not have. To measure if the changing dynamics impacted the federal economy credited to the electronic trading use, the same federal government measurement metodology was used. Acquisition data of the national food basket were observed, according to DIEESE, two years before the NI 3/2011 implementation and two years after this, which meant 18.759 registries between 2010 and 2013. The results show change in the pattern of the economy credited to that form of bidding in electronic form after the implementation of Instruction No. 3/2011 , pointing a positive impact on the economy credited to the use of electronic trading among the universe of analyzed items. At the end of this thesis, we purpose to elaborate new studies aiming to analyze, possibly from the viewpoint of the theory of auctions, and evaluate The reasons That changed the standard in the saving generated by the electronic trading after its changing dynamics.

Les actes délégués ont été introduits en droit de l’Union européenne à la suite de l’adoption du traité de Lisbonne. Définis à l’article 290 TFUE comme des « actes non législatifs de portée générale qui complètent ou modifient certains éléments non essentiels de l'acte législatif », les actes délégués apparaissent prima facie comme un instrument d’exécution du droit de l’Union, dans la continuité de la comitologie préexistante au traité de Lisbonne. Ils se distinguent pourtant des actes d’exécution de l’article 291 TFUE, qui sont adoptés « lorsque des conditions uniformes d'exécution des actes juridiquement contraignants de l'Union sont nécessaires ». Les actes délégués semblent ainsi formellement exclus de la fonction d’exécution. Par déduction, ils devraient alors participer à l’exercice de la fonction législative. Cette conclusion n’a cependant rien d’évident dès lors que les actes délégués sont qualifiés « d’actes non législatifs ». L’étude des actes délégués a pour objectif de clarifier cette apparente contradiction et démontrer que l’objet de la procédure de délégation de pouvoir induite par l’article 290 TFUE est de transférer des compétences de nature législative entre le Parlement européen et le Conseil d’une part, et la Commission d’autre part. Cette étude conduit à observer les incidences institutionnelles et substantielles des actes délégués pour évaluer leurs effets sur la production normative de l’Union. / Delegated acts have been introduced into European Union law following the adoption of the Lisbon treaty. Defined by article 290 TFEU as “non-legislative acts of general application to supplement or amend certain non-essential elements of the legislative act”, delegated acts appear prima facie as an instrument of implementation of EU law, in continuity with the comitology that existed before the Lisbon treaty. However, delegated acts differ from the implementing acts as defined by article 291 TFEU which are adopted “where uniform conditions for implementing legally binding Union acts are needed”. Delegated acts thereby seem to be excluded from executive function. Instead, they should by deduction take part in the exercise of legislative function. This hypothesis is however not evident since delegated acts are referred to as “non-legislative acts”. The purpose of this thesis is to clarify this apparent contradiction and demonstrate that the aim of the delegation procedure under article 290 TFEU is to transfer a legislative power from the European Parliament and the Council to the Commission. This thesis assesses the institutional and substantive implications of delegated acts and their effects on the normative production of the Union.

The existence of substantial socio-economic inequalities is one of the most fundamental features of the Brazilian society. Although educational inequality is not the only source of such socio-economic inequalities, it plays a major role, particularly regarding income inequality, both for current and for future generations. Acquiring a better understanding of the patterns of educational inequalities in Brazil is thus a relevant research topic, with implications for policy-making. The first part of the thesis contains a conceptual discussion in which we try to determine an appropriate definition of educational justice. We advocate the use of “essential educational achievements” as the relevant “currency of educational justice” and we defend a version of “equality of educational opportunity” in which the responsibility that is assigned to individuals increases as they grow up. While a remarkable quantitative improvement has taken place recently in Brazil, the situation concerning the quality of education is less clear. To explore qualitative aspects, in the second part, we turn to pupils' performance in standardized tests. Applying usual distributional assessment tools to such data, we map the intensity of educational inequalities in the country. Using recently-developed indices of inequality of opportunity, we assess the fairness of the Brazilian schooling system. Thus we identify both the areas where educational inequality is more intense, and those where educational unfairness is more severe. In the third part, we use econometric methods to investigate how the reallocation of educational resources could contribute to moving Brazilian educational system towards educational fairness. First, we evaluate the effect of teachers' wages on pupils' achievement, and our analysis suggests there is scope for Brazilian public schools to improve their human resources policies, with potential benefits accruing to low-performing pupils. Then, we analyze the reallocations of educational resources required to equalize educational opportunities, and we find that the redistribution of non-monetary inputs could considerably reduce the magnitude of the financial redistribution needed.

Die vorliegende kumulative Dissertationsschrift befasst sich mit den konzeptionellen Grundlagen und der historischen Entstehung verschiedener Aspekte der Rechnungslegung. Der erste Artikel setzt sich mit den konzeptionellen Grundlagen des amerikanischen Standardsetzers FASB auseinander und zeigt, dass die Entstehung des amerikanischen Rahmenkonzepts in den 1970er und 1980er Jahren stark von Umweltfaktoren abhing. Im zweiten Beitrag wird dargelegt, dass das vom internationalen und amerikanischen Standardsetzer im Jahr 2010 überarbeitete Rahmenkonzept, mithin die qualitativen Anforderungen an nützliche Finanzinformationen, im konditional-normativen Sinne keine ausreichende Basis für die Entwicklung von Rechnungslegungsnormen ist. Der dritte Artikel fokussiert auf die regulatorische Entwicklung der Bewertung von Vermögenswerten in Deutschland und stellt regulatorische Änderungen sozioökonomischen und politischen Umweltfaktoren gegenüber. Der abschließende vierte Beitrag enthält eine historisch-kritische Analyse des der Rechnungslegung zugrunde liegenden Rechenschaftskonzepts, welches zur Zeit des Nationalsozialismus an einer deutschen Hochschule untersucht wird. Dabei werden insbesondere die Grenzen von Rechnungsanforderungen analysiert und dargelegt. / This cumulative dissertation covers the conceptual foundations and historical evolution of various aspects in accounting. The first article discusses the conceptual framework of the U.S. standard setter FASB and shows that the evolution of the U.S. GAAP conceptual framework in the 1970s and 1980s was considerably influenced by economic factors. The second manuscript employs a conditional-normative approach to analyze the 2010 joint conceptual framework of the international and the U.S. standard setter, in particular the qualitative characteristics of useful financial information. The paper shows that the qualitative characteristics are not a sufficient basis for developing accounting standards. The third article focuses on the regulatory history of asset valuation in Germany and explains regulatory changes by socio-economic and political events. The fourth and final article contains a historical-critical analysis of the concept of accountability, which forms the basis of accounting. The article analyzes accountability at a German university during the Nazi regime and illustrates the limits of the concept.

No description available.

The objective of this study is to investigate how the phenomenon called the strategic vote is manifested in the legislative elections in France and Sweden. In order to gain knowledge in this domain of study, recent studies and well-established theories within the political science have been observed. The theory of the psychological factor, composed by the French political scientist Maurice Duverger lays the basis of the theory of the strategic vote, which is the central theory for this thesis, mostly defined by Gary W. Cox in Making votes count: strategic coordination in the world’s electoral systems (1997). The main question of research is as follows: “How does the strategic vote manifest itself amongst the voters in the legislative elections of the proportional electoral Swedish system and the majority electoral French system?” The following questions are follow-up questions to complement the main one: “Which are the effects of the strategic vote?” “Which are the differences in the French and Swedish legislative elections that are revealed throughout the interviews?” and “Is the validity of votes under the influence of the phenomenon of the strategic vote questionable?” The method used to obtain answers to the questions above is qualitative interviews with two groups of respondents: one group of respondents of French nationality and another group with respondents of Swedish nationality. The results of the study show that strategic voting in France is mostly due to the two-ballot system that is applied in the French electoral system, where the second ballot is the source to most of the strategic voting in France. The Swedish voters, however, first and foremost vote strategically by reason of the electoral threshold of 4 % that is employed in the Swedish electoral system. The effects of the strategic voting in the concerning states, found in this study are identical: an overrepresentation of the bigger political parties and an underrepresentation of the smaller political parties. Differences in the legislative elections of the countries, France and Sweden, which were revealed during the interviews are differences in electoral participation due to the structure of elections on the various levels, such as municipal, regional and legislative and so forth. The third follow-up question, being of a more philosophical nature, lead to two positions: an idealist and a realist one. Through the results found in this study, the idealist position is the preferred position, in order to respect and achieve the democratic ideals on which the democratic states France and Sweden are based.

Die vorliegende Arbeit untersucht die Leistungsfähigkeit von PV-Modulen in verschiedenen Fassadensystemen und beschreibt die Entwicklung eines Fassadenpaneels für Pfosten-Riegel-Fassaden, bei welchem die Modultemperatur durch die Integration von Phasenwechselmaterialien (PCM) reguliert wird, um einen höheren Wirkungsgrad zu erzielen.

Les droits du patient sont de plus en plus fréquemment évoqués par les institutions de l’Union, ce qui peut surprendre tant ce sujet est éloigné des préoccupations initiales des Communautés. À défaut de compétence juridique spécifique, ce sont à la fois la voie des droits fondamentaux et celle du marché intérieur qui ont été exploitées. L’intérêt pour ce domaine est tel qu’il existe désormais un véritable foisonnement normatif (composé tant de sources déclaratoires qu’obligatoires) affectant l’accessibilité et l’intelligibilité. La réflexion conduit donc à proposer une codification visant à simplifier la lisibilité des droits du patient reconnus par le droit de l’Union. La théorie des droits fondamentaux permet par ailleurs de déterminer si les prérogatives reconnues constituent ou non de véritables droits subjectifs. Cet intérêt pour les droits du patient contribue à l’effectivité de leur protection. Toutefois, en raison de la répartition des compétences entre l’Union et les États membres, apparaît un double niveau d’effectivité : la dimension transfrontalière des soins est particulièrement propice à la réalité des droits consubstantiels à cette situation, tandis que l’effectivité est plus nuancée pour ceux sans lien spécifique avec la mobilité. La réflexion s’est alors orientée vers la question du perfectionnement de l’effectivité, dont les perspectives sont plus ou moins positives selon la nature de l’obligation que les droits font naître pour leurs destinataires. Cette analyse conduit in fine à une réflexion sur l’existence d’un statut juridique du patient en droit de l’Union et à des propositions destinées à renforcer la place du patient et le respect de ses droits / Patients and their rights have been increasingly talked about within EU institutions, which may surprise as this subject is so remote from the Communities’ original focus. In the absence of specific legal competence, both fundamental rights and the internal market have been tapped into by EU institutions. There is so much interest in this field that there now exists a real profusion of norms (consisting of both soft and hard law sources) impacting upon the accessibility and intelligibility. Our analysis eventually offers a codification whose ambition is to make patients’ rights as recognised by EU legislation more readable. Moreover, resorting to the theory of fundamental rights enable us to ascertain whether or not recognised prerogatives constitute real individual rights. The interest in patients’ rights contributes to the effectiveness of their protection all over the EU. However, on account of the distribution of competences between the Union and member states, effectiveness actually operates on two levels : the cross-border dimension of healthcare is particularly favourable to the reality of rights inherent to this situation while effectiveness is not so straightforward for those who have no specific links with mobility. In light of this, research has turned towards the question of improving effectiveness whose prospects are more or less fruitful depending on the nature of the obligation which rights give rise to for those they are aimed at. All in all, this analys entails consideration of the existence of a legal status for patients and proposals intended to further reinforce the place of patients and, therefore, the safeguarding of his rights