A presente dissertação objetiva contribuir para a compreensão do instituto da reclamação de não violação, previsto no art. XXIII:1(b) do Acordo General de Tarifas e Comércio (GATT) e art. 26:1 do Entendimento sobre Solução de Controvérsias (ESC) da Organização Mundial do Comércio (OMC). Parte-se da premissa de que a reclamação de não violação deve ser abordada à luz da sua contraparte, a reclamação de violação (art. XXIII:1(a) do GATT). O estudo é levado a cabo recorrendo-se a conceitos desenvolvidos em direito internacional geral. A reclamação de violação conduz a responsabilidade por atos internacionalmente ilícitos, enquanto a reclamação de não violação conduz a responsabilidade por atos não proibidos pelo direito internacional (do comércio). O contraste entre as duas reclamações manifesta-se, ademais, no que tange ao regramento respectivo, especialmente no que diz com os remédios jurídicos disponíveis. A investigação é completada pela análise da jurisprudência do GATT/OMC que cuidou da reclamação de não violação, essencial face à amplitude da terminologia do art. XXIII:1(b). Assim, examina-se a interpretação conferida ao art. XXIII:1, caput - benefício, princípio da expectativa legítima (implícito), anulação ou prejuízo e nexo de causalidade -; art. XXIII:1(b) - medida -; por fim, art. XXIII:2, que versa sobre remédios jurídicos. / The present dissertation seeks to contribute to the understanding of the non-violation complaint, regulated in GATT art. XXIII:1(b) and WTO's DSU art. 26:1. It departs from the premise that the non-violation complaint must be approached in light of its counterpart, the violation complaint (GATT art. XXIII:1(a)). The study is carried on with resort to concepts developed in general international law. The violation complaint leads to responsibility for internationally wrongful acts, whilst the non-violation complaint leads to liability for acts not prohibited by international (trade) law. The contrast between the two complaints is manifested, in addition, with regard to their respective disciplines, particularly the remedies available. The investigation is completed by the analysis of the GATT/WTO case-law which dealt with the non-violation complaint, essential in view of the breadth of the terminology contained in art. XXIII:1(b). In this sense, it is examined the interpretation of art. XXIII:1, caput - benefit, the principle of legitimate expectations (implicit), nullification or impairment, nexus of causality -; art. XXIII:1(b) - measure -; lastly, art. XXIII:2, which concerns itself of remedies.

A presente dissertação objetiva contribuir para a compreensão do instituto da reclamação de não violação, previsto no art. XXIII:1(b) do Acordo General de Tarifas e Comércio (GATT) e art. 26:1 do Entendimento sobre Solução de Controvérsias (ESC) da Organização Mundial do Comércio (OMC). Parte-se da premissa de que a reclamação de não violação deve ser abordada à luz da sua contraparte, a reclamação de violação (art. XXIII:1(a) do GATT). O estudo é levado a cabo recorrendo-se a conceitos desenvolvidos em direito internacional geral. A reclamação de violação conduz a responsabilidade por atos internacionalmente ilícitos, enquanto a reclamação de não violação conduz a responsabilidade por atos não proibidos pelo direito internacional (do comércio). O contraste entre as duas reclamações manifesta-se, ademais, no que tange ao regramento respectivo, especialmente no que diz com os remédios jurídicos disponíveis. A investigação é completada pela análise da jurisprudência do GATT/OMC que cuidou da reclamação de não violação, essencial face à amplitude da terminologia do art. XXIII:1(b). Assim, examina-se a interpretação conferida ao art. XXIII:1, caput - benefício, princípio da expectativa legítima (implícito), anulação ou prejuízo e nexo de causalidade -; art. XXIII:1(b) - medida -; por fim, art. XXIII:2, que versa sobre remédios jurídicos. / The present dissertation seeks to contribute to the understanding of the non-violation complaint, regulated in GATT art. XXIII:1(b) and WTO's DSU art. 26:1. It departs from the premise that the non-violation complaint must be approached in light of its counterpart, the violation complaint (GATT art. XXIII:1(a)). The study is carried on with resort to concepts developed in general international law. The violation complaint leads to responsibility for internationally wrongful acts, whilst the non-violation complaint leads to liability for acts not prohibited by international (trade) law. The contrast between the two complaints is manifested, in addition, with regard to their respective disciplines, particularly the remedies available. The investigation is completed by the analysis of the GATT/WTO case-law which dealt with the non-violation complaint, essential in view of the breadth of the terminology contained in art. XXIII:1(b). In this sense, it is examined the interpretation of art. XXIII:1, caput - benefit, the principle of legitimate expectations (implicit), nullification or impairment, nexus of causality -; art. XXIII:1(b) - measure -; lastly, art. XXIII:2, which concerns itself of remedies.

La théorie des prérogatives de contrat administratif transplantée du droit administratif français a invoqué un débat de longue période dans la communauté judiciaire qu’une législation nationale unifiée a toujours été absente même aujourd’hui. En fait, dans le droit administratif français lié qui se compose principalement par la jurisprudence dans ce domaine, il y a non seulement une série de conditions préalables pour réaliser chaque prérogative, mais aussi un mécanisme de protection qui maintient un équilibre financier du contrat pour la justice finale. Or, sur la base d’une préférence pour les pouvoirs publics enracinée dans les traditions juridiques et le régime politique de la Chine, combinés certaines situations actuelles contemporaines, les chercheurs chinois ont partiellement mis en évidence la première, mais ignoré la seconde, conduisant à l’échec de cette transplantation juridique. En fait, comme une sorte de pouvoir administratif, la prérogative ne doit pas être considérée dans le propre système de contrat qui se compose par les droits et obligations consensuels, mais se réfère à la compétence légale de l’administration qui doit être contrôlée par la responsabilité légale. De plus, cela peut s’interpréter aussi comme la rupture de contrat, de sorte que l’administrateur doive prendre la responsabilité contractuelle fondée sur la théorie de la responsabilité sans faute, la relativité de contrat et la force de contrat, au lieu de la Légalité au sens étroit; la responsabilité administrative dans ce domaine devrait par conséquent être attribuée à la rupture de contrat, à l’endommagement et à l’illégalité. Peu importe quel modèle serait suivi par la législation à l’avenir, un système judiciaire indépendant et influant dans la pratique sociale sera la protection ultime de tous les systèmes juridiques incluant le contrat administratif en Chine. / The theory of prerogatives of administrative contract transplanted from the French administrative law has triggered such a longtime debate in the judicial community that a unified national legislation has been absent even today. Actually, in the French administrative law, composed mainly by Case Law in this domain, there is not only a series of conditions to enforce each prerogative, but also a protective mechanism to keep a financial balance of contract for the final justice. However, based on a preference to the Power rooted from the legal traditions and the political regime of China, combined with certain contemporary facts, Chinese researchers have partially highlighted the former but ignored the latter, leading to the failure of this legal transplant. Actually, as a type of administrative power, the prerogative should not be considered into the proper system of contract composed by the conventional rights and obligations, but refers to the legal authority of administration that should be controlled by the legal responsibility. In addition, it could be considered as the breach of contract too, so that the administrator should take the contractual responsibility based on the Theory of no-fault, on the Relativity of contract and on the Force effect of contract; thus the administrative responsibility hereof could be assumed for the breach of contract, for the quasi-tort out of contract and for the illegality. No matter which pattern would be followed by the future legislation in China, an independent and influential judicial system should be the final protection of all legal systems including the administrative contract.

This essay covers the increasingly prevalent issue of the assessment of preschool children. The revised curriculum for preschool (Lpfö 98, 2016) prescribes on us educators constant documentation by children's learning and development. The purpose of the documentation is to develop preschool activities. We document children's learning in different ways, for example through observations, photography or video recording. When we reflect on the dokumentation, it becomes an educational documentation. The educational documentation, help us to realise what the children have learned and what educators need to change or develop to achieve goals. We also make plans on how we will take care of different situations and whom we would like to involve in this work. This alternative approach requires a certain assessment of children. The purpose of this essay is to problematize and reflect on the assessment of preschool children. My own formulation is intertwined with three stories my preschool colleagues told about their experiences of assessing children. Our thoughts are examined and reflected in our practical knowledge, power relationships, responsibility and socialization in preschool culture. The assessment of preschool children does not only happen here and now, but has also historically developed in various forms. Research also shows different trends in assessment culture. In the revised curriculum, the assessment culture approaches the Anglo-Saxon tradition, which places the focus of evaluationon the child instead of the preschool activity. / Föreliggande essä behandlar den alltmera aktuella frågan om bedömningen av förskolebarn. Den reviderade läroplanen för förskolan (Lpfö 98, 2016) ålägger oss pedagoger ständigt dokumenterande av barns lärande och utveckling. Syftet med dokumenterandet är att utveckla förskoleverksamheten. Vi dokumenterar barns lärande på olika sätt, till exempel genom observationer, fotografering eller videofilmning. När vi tar dokumentationen till reflektion blir den till en pedagogisk dokumentation. Utifrån pedagogisk dokumentation ser vi vad barnen har lärt sig och vad vi pedagoger behöver förändra eller utveckla för att uppnå mål. Vi planerar även hur vi ska gå tillväga och vilka vi ska involvera i detta arbete. Detta tillvägagångssätt förutsätter att det sker en viss bedömning av barn. Syftet med denna essä är att problematisera och reflektera kring bedömningen av förskolebarn. Min egen gestaltning vävs samman med tre förskollärarkollegors berättelser om sina erfarenheter av bedömningen. Våra tankar undersöks och speglas mot vår praktiska kunskap, maktförhållanden, ansvar och socialiseringen i förskolekulturen. Bedömningen av förskolebarn sker inte enbart här och nu, utan har även historiskt sätt utvecklats i olika former. Även forskningen visar på olika tendenser i bedömningskulturen. I och med den reviderade läroplanen börjar bedömningskulturen närma sig den anglosaxiska traditionen, där man lägger utvärderingens fokus på barnet istället för verksamheten.

This thesis deals with civil liability of the Supervisory Board and its members for breaching his duties. Emphasis is placed on responsibility and legal relationship, whose content is obligation to pay damages, between Supervisory Board and its member and business companies (in the new terminology "business corporation"). This thesis is dealing at first with the legal anchoring of the Supervisory Board as such, the creation and termination of the Supervisory Board and the definition of its living space not only in the relation to corporation, but also to individual shareholders, General Assembly and of course to the Board - including their mutual rights and responsibilities. Thesis is crossed by author's intention to evaluate the active legislation, whose legislative life is coming to an end, and on the basis of that to comment upcoming legislation that at least brings a fresh wind to the corporate life. Shortly is discussed upon by the factual impossibility to prosecute members of the Supervisory Board for crimes associated with their performance.

The subject of this work is a long-term debate about the collective responsibility which occurs between two opposite opinions on social phenomenon above all. The methodical individualists interpret the social phenomenons with reference to individuals, whereas the methodical holists assert that these cannot be reduced to phenomenons of individuals without any rest. Methodical individualists lean on the classic conception of the moral responsibility which is based on the intended agency in causal connection with the moral wrong. This conception is connected with human beings in its nature, but there is countless of thinkers who bring arguments in favour of the collective moral responsibility which is thought to bring about more good in the world. We will try to introduce this debate in its complexity and its most interesting and important arguments. Within the frame of debate about moral responsibility of collectives, we can meet with the notion of shared responsibility, distributive collective responsibility, non-distributive collective responsibility connected with the organized collectives, the responsibility for historic injusticies and with the conception of moral taint. All of notions will be the subject of this work. The biggest interest is put on the responsibility of politic communities. In...

The text discusses the Framework for the Implementation of the Corporate Sustainability Due Diligence Directive (CSDD) proposed by the European Union. The directive, aligned with UN and OECD guidelines, imposes obligations on companies to ensure respect for human rights and the environment. The due diligence obligation involves identifying and addressing the negative impacts of business activities, establishing internal complaint mechanisms, and publicly communicating efforts. The directive emphasizes integrating these activities into corporate policies and strategic decisions throughout the value chain. Companies must assess and address negative impacts in their supply chains, with measures tailored to the severity, likelihood, size, resources, and capabilities of the undertaking. The text highlights the complexity of sustainability as a long-term, multifaceted process, calling for collective responsibility from various stakeholders to navigate challenges in ecological and digital transitions, social inclusion, and energy and food security.

Fukt- och vattenskador är ett väldigt vanligt problemområde för villor, dessutom ökar antalet vattenskador succesivt från år till år. Under år 2021 hade Sveriges villor/fritidshus cirka 41 000 vattenskador sammanlagt. Vattenskador påverkar inte bara den ekonomiska hållbarheten, den påverkar både människors hälsa negativt och tar upp onödiga naturresurser. Det som undersökts i denna rapport är vart det uppstår vattenskador i villor och vem som bär ansvaret att åtgärda detta problemområde. Det undersöks hur lagar och regler ser ut för fuktsäkerheten i villor och om det skulle vara möjligt att minska dessa vattenskador med hjälp av en vattenfelsbrytare. Rapporten undersöker även hur vattenskador påverkar den ekologiska hållbarheten och hur vattenskador motverkar att uppnå målen i Agenda 2030. För att få fram resultatet för undersökningen har intervjuer hållits med försäkringsbolag, Boverket och byggföretag. En enkät till villaägare har skickats utför att få fram deras synpunkter och kompetens om vattenskador och vattenfelsbrytare. För att få fram statistik, information om vattenfelsbrytare, lagaroch krav har en dokumentstudie genomförts. Resultatet när det gäller till vem som bär ansvaret för att förebygga vattenskador så råder det delade meningar. För att vattenfelsbrytare ska nu ut till fler villaägare och fungera för att förebygga vattenskador i villor behöver villaägare få mycket mer information om hur vattenfelsbrytare fungerar och hur de ska agera om den larmar. Resultatet över hur vattenfelsbrytare kan påverka den ekologiska hållbarheten blev delvis att om vattenskador minskas skulle det som följd minska åtgången av onödig materialåtgång. Det skulle minska på åtgången av naturresurser som Agenda 2030 strävar efter. / Moisture and water damage are common problems in villas, in addition, the number of water damages gradually increases from year to year. In 2021, Sweden's villas/holiday homes had about 41,000 water damages in total. Water damage not only affects economic sustainability, but it also negatively affects both human health and takes up unnecessary natural resources. What has been investigated in this report is where water damage occurs in villas and who is responsible for fixing this problem area. It is investigated what laws and regulations look like for moisture safety in villas and whether it would be possible to reduce water damages with the help of a waterleak breaker. The report also examines how water damage affects ecological sustainability and how waterdamage counteracts achieving the goals of Agenda 2030. To obtain the results of the survey, interviews have been held with insurance companies, Boverket and construction companies. A survey to homeowners has been sent out to get their views and expertise on water damage and waterleak breakers. To obtain statistics, information about water fault switches, laws and requirements, a document study has been conducted.The result when it comes to who is responsible for preventing water damage are divided. For waterleak breakers to reach more house owners and work to prevent water damage in villas, house owners need to get much more information about how waterleak breakers work and how they should act if it alarms. The result of how waterleak breakers can affect ecological sustainability was partly that if waterdamage is reduced, it would as a result reduce the consumption of unnecessary material consumption. This would reduce the use of natural resources that Agenda 2030 strives for.

Subject matter of my diploma paper is {\clqq} Tax burden of road transfer in select entrepreneurial subject``. My aim is optimise tax charge of road transfer in this entrepreneurial subject. I define long-term corporeal property, manners of its acquisition and its depreciation in introductory part. Further, I describe taxes and compulsory charges, which closely bear with road transfer. I focus on tax charge in factual company, which carries bussiness in road transfer in the end. I investigate tax stress at tax and duties, which directly bear with road transfer. It is about road tax, consumer tax of mineral oils, value added tax (VAT), the duties from usages of motorways and high-roads and finally insurance of responsibility for damage caused operation of motor vehicle. I compare tax burden of two particular trucking systems the company has available and I propose options available to a possible reduction of tax charge in these two freighters.

Les mécanismes de soft law ont joué un rôle central dans le développement de la notion actuelle de la responsabilité des entreprises transnationales en droits de l’homme telle qu’elle est définie dans les Principes directeurs relatifs aux entreprises et aux droits de l’homme, une initiative approuvé par le Conseil des droits de l’homme des Nations unies en juin 2011. La responsabilité des entreprises de respecter les droits de l’homme, telle qu’elle a été conçue par le Représentant spécial, repose sur les attentes de la société plutôt que sur une obligation juridique. Cela signifie que les entreprises « devraient éviter de porter atteinte aux droits de l’homme d’autrui et remédier aux incidences négatives sur les droits de l’homme dans lesquelles elles ont une part ». Les limites de cette approche sont importantes à moyen et à long terme. Même si l’approche pragmatique adopté par le Représentant spécial a permis de surmonter le débat au sein de la communauté internationale autour du Projet de normes sur la responsabilité en matière de droits de l’homme des sociétés transnationales et autres entreprises, elle a aussi éloigné la possibilité d’élaborer un instrument international imposant aux entreprises transnationales des obligations contraignantes en droits de l’homme. Construire la notion de la responsabilité des entreprises transnationales en matière de droits de l’homme uniquement sur les attentes de la société semble insuffisant et dangereux face aux victimes des abus de ces acteurs économiques. La responsabilité de respecter les droits de l’homme, telle que définie aujourd’hui, renforce l’acceptation d’un système international où les entreprises transnationales sont encouragées mais pas obligées à respecter les droits de l’homme, une solution qui laisse les victimes des abus dépourvues de toute action en justice et de réparation. L’objet de cette thèse est de présenter de manière succincte l’évolution de la problématique complexe de la responsabilité des entreprises transnationales du secteur énergétique en matière de droit international des droits de l’homme et de droit international humanitaire depuis son origine jusqu’à nos jours, ainsi que de comprendre les principales limites de l’approche actuelle à la question, afin d’envisager des potentielles solutions. / Soft law mechanisms have played a central role in developing the current notion of the responsibility of transnational corporations in human rights as defined in the Guiding Principles on Business and Human Rights, an initiative approved by the United Nations Human Rights Council in June 2011. Corporate responsibility to respect human rights, as defined by the Special Representative, is based on social expectations rather than on legal obligations. It means that companies should “avoid prejudice to the rights of others and to address adverse impacts on human rights in which they are involved”. The limitations of this approach are important in medium and long term. Although the pragmatic approach adopted by the Special Representative has closed the international community debate on the Draft Norms on the responsibility for human rights and transnational corporations and other business enterprises, it also ends the chances of developing an international instrument requiring binding obligations in human rights for transnational corporations. Setting the notion of the responsibility of transnational corporations in human rights exclusively on social expectations seems unsatisfactory and dangerous towards victims of violations committed by these economic actors. Responsibility to respect human rights as defined today reinforces the acceptance of a system where transnational corporations are encouraged but are not compelled to respect human rights, a solution that leaves victims of abuse devoid of any legal action and redress. The purpose of this PhD thesis is to present briefly the evolution of the responsibility of transnational corporations in the energy sector in human rights and international humanitarian law from its origins to our days, as well as to understand the main limitations of the current concept in order to explore potential solutions.