L'exposé du droit fiscal, procède d'une démarche verticale. Partant d'un sommet, constitué du rappel des grands principes généraux gouvernant l'état du droit contemporain, il descend vers la description des règles d'assiette, de liquidation, de recouvrement et de contentieux de l'impôt. Mais au niveau concret de l'acte d'imposition, le droit fiscal apparaît morcelé dans des cédules indépendantes, au sein d'un empilement de règles et de solutions pragmatiques, visant à imposer à tous les coups. Les notions d'autonomie ou de réalisme du droit fiscal sont même invoquées. Les acteurs du droit fiscal tentent alors de trouver des justifications juridiques dans ces cédules, en utilisant les concepts tirés du droit privé, tels la personnalité juridique ou le patrimoine. Des confusions et contresens graves et paradoxaux, ne tardent pas à apparaître, mettant en cause ces notions civilistes invoquées. La prise en compte dans la méthodologie fiscale, de la notion de cédule, considérée comme ensemble de biens affectés fiscalement et de façon autonome, à la détermination de la matière imposable, offre des perspectives fructueuses. Cette notion de cédule-ensemble paraît rendre compte des solutions fiscales du droit positif, ce dernier raisonnant en considérant de tels ensembles fiscaux. La systématisation de cette méthodologie permet d'améliorer le rendement de l'impôt, ce que recherche justement le fisc. Mais elle offre en contrepartie, au citoyen-contribuable, des moyens nouveaux pour faire valoir ses droits.Le travail de recherche proposé vise à montrer l'échec du raisonnement par cédule-catégorie, qui semble toujours justifier les solutions prises, pour constater que, dans le droit positif fiscal, émerge la notion de cédule-ensemble, qui mériterait d'être systématisée tant elle offre de perspectives fructueuses. / A fiscal law description is a vertical process. Leaving from the top, made up of the reminder of the main general principles governing the state of modern law, it goes down to the description of base, liquidation, collection and tax litigation rules. But at the concrete level of the taxation act, fiscal law appears divided into separate categories, within a pile-up of rules and practical solutions aimed at taxing whenever possible. The concepts of fiscal law self-sufficiency or realism are even mentioned. Fiscal law players then try to find legal justifications in such categories, using concepts derived from private law, such as the legal status or estate. Serious and paradoxical mistakes and misinterpretations soon emerge, which challenge the claimed civilian concepts.Taking into account, in fiscal methodology, the concept of income category, regarded as a set of pieces of properties fiscally or separately assigned to the determination of the taxable matter, offers promising prospects. That concept of set-category seems to translate fiscal solutions of positive law, which reasons on the basis of such fiscal sets. Generalising that methodology helps improve the yield of taxation, which is the tax department’s goal. Yet in exchange, it provides tax payers with new means for asserting their rights.The proposed research work attempts to show the failure of the category approach, which always seems to justify the solutions chosen, and to acknowledge that in positive fiscal law, the concept of set-category is emerging, and would deserve to be generalised, owing to its promising prospects.

Mohandas Karamchand Gandhi, Ikone der indischen Unabhängigkeitsbewegung, war überzeugt davon, dass eine neue soziale Ordnung für ein Indien frei von kolonialer Unterdrückung und basierend auf seinen Ideen von sarvodaya (Wohlstand für alle), swaraj (Selbstbestimmung) und wirtschaftlicher Unabhängigkeit nur mit einem radikalen Wandel im Bildungsbereich Realität werden konnte. Er kritisierte, dass Bildung vornehmlich auf die Bedürfnisse der städtischen Eliten, der Kolonialverwaltung und -wirtschaft ausgerichtet war und hatte die Vision einer ‚neuen‘ Bildung, später auch bekannt als Basic Education oder Nai Talim, basierend auf ruralem Handwerk und Landwirtschaft und damit fokussiert auf die ländliche Bevölkerung. Die vorliegende Dissertation rekonstruiert die Herausbildung von Gandhis Bildungsideen und verschiedene Versuche zu deren Institutionalisierung. Dabei kontextualisiert sie seine Sichtweisen vor dem Hintergrund der Debatten um diverse Vorstellungen einer neuen sozialen Ordnung in der indischen Unabhängigkeitsbewegung, zeigt auf, wie seine Bildungsideen eng verknüpft waren mit seiner Kritik an der Kolonialherrschaft und nimmt seine Ideen vom Zusammenhang zwischen Bildung und sozialer Transformation in den Blick. Besonderes Augenmerk gilt dabei Gandhis Vorstellungen von manueller Arbeit und welche Rolle er ihr im Bildungsprozess zudachte. Bei der Analyse seiner Ideen und Metaphern und seiner Vision von Nai Talim nimmt die Arbeit auch die diversen damit verbundenen Inspirationsquellen in den Blick und fokussiert auf die von ihm konstruierten symbolischen Bedeutungswelten und visuellen Elemente, die ein wichtiger Teil seiner Selbstrepräsentation und Massenmobilisierung waren und später auch ihren Niederschlag in Bildungsrealitäten fanden. Nicht zuletzt analysiert die Arbeit Institutionalisierungsprozesse, ihre Widersprüche, die Kritik an Gandhi’s Ideen und den Wandel von Gandhis ‚Pädagogik der manuellen Arbeit‘ hin zu einer ‚Pädagogisierung der manuellen Arbeit‘. / Mohandas Karamchand Gandhi, the icon of the Indian independence movement, was convinced that a new social order for an India free from colonial subjugation and based on his ideas on sarvodaya (the welfare of all), swaraj (self-rule) and economic self-sufficiency could only become reality with a radical shift in education. He criticized the fact that, hitherto, education had been primarily targeted at the urban elites and the needs of the colonial government and economy and envisioned a ‘new’ education, later also known as Basic Education or Nai Talim, centred on rural crafts and agriculture and targeted especially at village populations. This dissertation traces the historical development of Gandhi’s educational ideas. It reconstructs his vision of Nai Talim primarily based on his own writings and reflections, contextualises it in ongoing debates in the independence movement on the future of India’s social order and analyses how his vision was embedded in his critique of British colonial rule and in the connection he made between education and social reconstruction. A focus thereby is also his understanding of manual labour in society and its relationship with the education process. Analysing key ideas and metaphors in his educational thought, the dissertation refers to his sources of inspiration, his use of symbolism and the visual in his self-presentation and mass mobilization and how elements of these symbolic worlds of meaning also became part of education programmes. Finally, it also deals with the diverse institutional developments based on Gandhi’s education ideas, their inherent contradictions, the criticism they generated and the shift from his ‘pedagogy of manual work’ to a ‘pedagogization of manual work’.

Made available in DSpace on 2016-04-27T17:27:09Z (GMT). No. of bitstreams: 1 Mateus Perito.pdf: 627182 bytes, checksum: cffa7692af72abb5acc950f26f0b117f (MD5) Previous issue date: 2014-10-14 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / The concept of philia occupies much of Aristotle's Nicomachean Ethics and generates several problems with the rest of the work. This research aims to resolve the inconsistency between the concepts of friendship and self-sufficiency and to carry out this task, this research is devoted to an exposition of the concepts of friendship and self-sufficiency in the first two chapters, and finally in the third, passes to the resolution of the inconsistency. From a reading of the notion of allos autos (another self), is intended to show that not only the concept of friendship does not contradict with the concept of autarkéia (self-sufficiency), but also that the concept of philia (friendship) acts as a stabilizing agent of human happiness against contingency multiplicity / O conceito de philia ocupa boa parte da Ética a Nicômaco de Aristóteles e gera diversos problemas em relação ao restante da obra. A presente investigação tem como objetivo solucionar a inconsistência entre os conceitos de amizade e autossuficiência e, para levar a cabo esta tarefa, dedica-se, nos dois primeiros capítulos, a uma exposição dos conceitos de amizade e autossuficiência para finalmente no terceiro passar à resolução dessa inconsistência. A partir de uma leitura da noção de allos autos (outro eu), pretende-se mostrar que não somente o conceito de amizade não se contradiz com o de autarkéia (autossuficiência), mas que o conceito de philia (amizade) age como um agente estabilizador da felicidade humana frente à multiplicidade da contingência

<p>Örebro University</p><p>The Department Behavioural, Social, and Legal Sciences</p><p>Education of social work</p><p>C-essay 41-60 p</p><p>Abstract</p><p>Title: Work for everyone? An interview study of how three professions within the introduction programme in the local-government in Falköping looks at structural obstacles and discrimination in immigrants’ access to the Swedish labour market.</p><p>Authors: Emma Gustavsson and Sandra Tjärnberg</p><p>Tutor: Rúna Baianstovu Deniz and Urban Karlsson</p><p>Today many immigrants stand outside the labour market. To get established on the labour market and to get self-sufficient are important factors to a rapid integration process. The main purpose of this study is to investigate how three professions within the integration work in the local-government of Falköping looks at structural obstacles and possibilities with immigrants’ access to the Swedish labour market. The main questions treated are: which structural obstacles or possibilities there are to be identified in the local work with integration and in which way the obstacles and possibilities affects the immigrants’ opportunities to obtain employment and there by be integrated in the society.</p><p>By a qualitative interview study, three professions’ view on structural obstacles and possibilities for immigrants’ access to the Swedish labour market were investigated by interviews with employees within the introduction programme in Falköping. The study is based on earlier research; discrimination, the concept of marginality and local and national guidelines. The respondents point out that structural obstacles and possibilities in the establishment on the labour market exists. It expresses through discriminating behaviour such as negative attitudes and prejudice. Obstacles and possibilities that are highlighted in this study are within language, contacts and evaluation of immigrants’ earlier work experience and education. Methods that are used to minimise difficulties in immigrants’ establishment on the labour market are meritportfölj, yrkesbedömning, validering and personliga utvecklingstjänster. The time of introduction is another obstacle that is pointed out and affects the opportunities for the immigrants to get established on the Swedish labour market and may have affect on the individuals’ position in the society from the process of marginalization.</p><p>Keywords: integration, immigration, immigrant, structural obstacles, discrimination, self-sufficiency, introduction</p>

States are not required to provide subsidies for childcare and transportation, but at the time of this writing all provided some supplements to TANF participants who were working, looking for work, or attending school. However, there has been little assessment of the effectiveness of these programs. Using data from a longitudinal study on Families First participants in the state of Tennessee, this exploratory study addresses the questions of whether transportation and childcare supplements contribute to the ability of TANF participants to move off welfare and support their families adequately through their own efforts, and whether outcomes from these services differ by geographic location. The survey sample consisted of 3,569 respondents who were currently receiving or who had recently received TANF services through Tennessee's Families First program, beginning with the initial survey in 2001. Regardless of any assistance provided for childcare and transportation, which have been addressed in the literature as significant barriers to employment and thus the well-being of TANF participants, most of the survey participants remain among the poorest families in the country. While transportation and childcare supports may alleviate some of the barriers that TANF participants must overcome, this research finds that they do not in themselves improve the likelihood that poor families will be abot to move out of poverty. However, there are some indicators that they do help in terms of having employment, which is the first step toward achieving financial well-being.

Örebro University The Department Behavioural, Social, and Legal Sciences Education of social work C-essay 41-60 p Abstract Title: Work for everyone? An interview study of how three professions within the introduction programme in the local-government in Falköping looks at structural obstacles and discrimination in immigrants’ access to the Swedish labour market. Authors: Emma Gustavsson and Sandra Tjärnberg Tutor: Rúna Baianstovu Deniz and Urban Karlsson Today many immigrants stand outside the labour market. To get established on the labour market and to get self-sufficient are important factors to a rapid integration process. The main purpose of this study is to investigate how three professions within the integration work in the local-government of Falköping looks at structural obstacles and possibilities with immigrants’ access to the Swedish labour market. The main questions treated are: which structural obstacles or possibilities there are to be identified in the local work with integration and in which way the obstacles and possibilities affects the immigrants’ opportunities to obtain employment and there by be integrated in the society. By a qualitative interview study, three professions’ view on structural obstacles and possibilities for immigrants’ access to the Swedish labour market were investigated by interviews with employees within the introduction programme in Falköping. The study is based on earlier research; discrimination, the concept of marginality and local and national guidelines. The respondents point out that structural obstacles and possibilities in the establishment on the labour market exists. It expresses through discriminating behaviour such as negative attitudes and prejudice. Obstacles and possibilities that are highlighted in this study are within language, contacts and evaluation of immigrants’ earlier work experience and education. Methods that are used to minimise difficulties in immigrants’ establishment on the labour market are meritportfölj, yrkesbedömning, validering and personliga utvecklingstjänster. The time of introduction is another obstacle that is pointed out and affects the opportunities for the immigrants to get established on the Swedish labour market and may have affect on the individuals’ position in the society from the process of marginalization. Keywords: integration, immigration, immigrant, structural obstacles, discrimination, self-sufficiency, introduction

There is mounting evidence that sustainable scale thresholds are now being exceeded worldwide and environmental resource shocks (e.g. climate change, water and oil shortages) may be inevitable in some regions of the world in the near future. These could result in severe economic breakdowns, welfare loss, and in the worst-case, the collapse of modern civilization. Therefore, a pre-eminent challenge of our times is to determine how to design a resilient (safe-fail) economy – one that can endure, adapt to and successfully recover from breakdowns when they occur. Surprisingly, while ecological economic theory relies heavily on natural science concepts such as thermodynamics, insufficient attention has been paid to the important ecological concept of resilience, particularly as it applies to economic design. The three major policy goals of current ecological economic theory (sustainable scale, just distribution and efficient allocation) focus instead on preventing environmental resource shocks and breakdowns, but given their unpredictability prevention may not always be possible. How resilience can inform the blossoming field of ecological economics is thus explored in this theoretical, transdisciplinary paper. Drawing on literature as diverse as archaeology and disaster planning, it develops six key principles of economic resilience and applies them to analyze the resilience of key societal systems including our money, electricity, water, transportation, information/communication and emergency response systems. Overall, economic resilience appears to be a unique concern that is not readily subsumed under any of the three existing ecological economic policy pillars. In fact, efforts to build in resilience have the potential to both complement and at times contradict the other three goals, especially efficiency. The need to further study these possible tradeoffs provides strong justification for adding a fourth distinct policy pillar, namely “Resilient Design”, to core ecological economic theory. Indeed, ecological economist’s longstanding criticism of economic growth meshes readily with the Resilience Alliance’s own figure-8 adaptive cycle theory critiquing the resilience costs of growth, providing significant opportunities for the future collaboration of these two fields in broadening global system theory.

The main argument of this thesis is that Turkey, Syria and Iraq can solve their disagreements about water allocation, if these countries can develop broader cooperation framework comprising other water related development sectors such as energy, agriculture, health, environment industry, trade and transportation. Within this context, the key questions that should be raised are, &ldquo / what is the theoretical framework related to solving water issue, what are the relations and developments among the riparians concerning water problem, can the cooperative cases such as the Nile Basin Initiative and the South African Development Community be example for the cooperative efforts in the Euphrates-Tigris River Basin, how have the political and economic relations developed since the 1990s among the riparian countries of the Euphrates-Tigris river basin?&rdquo / Accordingly the thesis contains four main parts. The first chapter will be setting of a theoretical framework related to solving the water problem in the region. In the second part of the study, water problem among Turkey, Iraq and Syria will be evaluated in general through historical analysis of the water negotiations and positions of the riparians. In the third part, basic approach in studying this subject is to draw lessons from cooperative cases such as the Nile Basin Initiative and the South African Development Community. The last chapter will be the analyses of Turkish-Syrian and Turkish-Iraqi relations focusing on the water related development sectors such as energy, agriculture, industry, trade, transportation, health, and environment. Accordingly, this thesis has reached to the following conclusions: First, Water is a vital resourses for Turkey, Syria and Iraq. It is not only important for the agricultural production but for hydroelectric power generation, as well. Second, from the point of view of Syria and Iraq, the main reason for this negative atmosphere among the riparians of the Euphrates and Tigris river system is indicated to be the GAP (Southeastern Anatolia Project) which was started by Turkey as a major development project and Syria and Iraq, as downstream countries, accused Turkey to hamper the future agricultural projects of both Syria and Iraq. Third, the 1998 Adana Protocol and Bashar Assad&rsquo / s becoming president in the year 2000 can be regarded as the turning points of the beginning of the development in the relations between Turkey and Syria in the positive direction. The relations between Turkey and Iraq, which were nearly stopped in the Gulf War in 1991, have started to warm up after the second operation in 2003. Fourth, the developing relations carry great importance for the solution of the ongoing water problem among Turkey, Syria and Iraq.

There is mounting evidence that sustainable scale thresholds are now being exceeded worldwide and environmental resource shocks (e.g. climate change, water and oil shortages) may be inevitable in some regions of the world in the near future. These could result in severe economic breakdowns, welfare loss, and in the worst-case, the collapse of modern civilization. Therefore, a pre-eminent challenge of our times is to determine how to design a resilient (safe-fail) economy – one that can endure, adapt to and successfully recover from breakdowns when they occur. Surprisingly, while ecological economic theory relies heavily on natural science concepts such as thermodynamics, insufficient attention has been paid to the important ecological concept of resilience, particularly as it applies to economic design. The three major policy goals of current ecological economic theory (sustainable scale, just distribution and efficient allocation) focus instead on preventing environmental resource shocks and breakdowns, but given their unpredictability prevention may not always be possible. How resilience can inform the blossoming field of ecological economics is thus explored in this theoretical, transdisciplinary paper. Drawing on literature as diverse as archaeology and disaster planning, it develops six key principles of economic resilience and applies them to analyze the resilience of key societal systems including our money, electricity, water, transportation, information/communication and emergency response systems. Overall, economic resilience appears to be a unique concern that is not readily subsumed under any of the three existing ecological economic policy pillars. In fact, efforts to build in resilience have the potential to both complement and at times contradict the other three goals, especially efficiency. The need to further study these possible tradeoffs provides strong justification for adding a fourth distinct policy pillar, namely “Resilient Design”, to core ecological economic theory. Indeed, ecological economist’s longstanding criticism of economic growth meshes readily with the Resilience Alliance’s own figure-8 adaptive cycle theory critiquing the resilience costs of growth, providing significant opportunities for the future collaboration of these two fields in broadening global system theory.

Operational performance of grid-connected microgrid with integrated solar photovoltaic (PV) electricity production and battery energy storage (BES) is investigated.  These distributed energy resources (DERs) have the potential to reduce conventionally produced electrical power and contribute to reduction of greenhouse gas emissions.  This investigation is based upon the DER’s techno-economic specifications and theoretical performance, consumer load data and electrical utility retail and distribution data.  Available literature provides the basis for DER specification and performance.  Actual consumer load profile data is available for residential and commercial consumer sector customers.  The electrical utility data is obtained from Mälarenergi, AB.  The aim is to investigate how to use simulations to specify a grid connected microgrid with DERs (PV production and a BES system) for two consumer sectors considering a range of objectives.  An open-source, MATLAB-based simulation tool called Opti-CE has successfully been utilized.  This package employs a genetic algorithm for multi-objective optimization.  To support attainment of one of the objectives, peak shaving of the consumer load, a battery operational strategy algorithm has been developed for the simulation.  With respect to balancing peak shaving and self-consumption one of the simulations supports specification of a commercial sector application with 117 kWp PV power rating paired with a lithium ion battery with 41.1 kWh capacity.  The simulation of this system predicts the possibility to shave the customer load profile peaks for the month of April by 20%.  The corresponding self-consumption ratio is 88%.  Differences in the relationship between the load profiles and the system performance have been qualitatively noted.  Furthermore, simulation results for lead-acid, lithium-ion and vanadium-redox flow battery systems are compared to reveal that lithium ion delivers the best balance between total annualized cost and peak shaving performance for both residential and commercial applications.