This submitted dissertation thesis provides a constitutional comparative analysis of the European Union and the European federations, primarily the Federal Republic of Germany, Swiss Confederation, Republic of Austria and also basic features of the United States of America. I will attempt to determine whether EU is already a federation, or how much closer it has shifted to a federative type political arrangement. In this dissertation thesis I will try to methodically analyze, which characteristics of a federal state the European Union already meets and if we can put the EU under the category of federations, confederations or international organizations. To achieve better understanding of the context of this dissertation thesis, a comparative analysis of the European Federations is studied from historical, sociological and political science perspective. However the main emphasis here is focused on the analysis of the constitutional and legal arrangements. The first part of this thesis starts from the scrutiny of the origin and development of the theory of federalism in historical perspective, followed by determining the concept of federalism and federation in constitutional terms. Subsequently provided here are definitions of various types of federations and the reasons for their creation and...

A presente dissertação investiga os artigos referentes à literatura (prosa ficciconal e poesia) de O Novo Mundo Periódico Ilustrado do Progresso da Idade, publicado em Nova Iorque, Estados Unidos, entre 1870 e 1879, para distribuição e circulação no Brasil. Em língua portuguesa, o periódico foi fundado por José Carlos Rodrigues (1844-1923), seu principal redator, e contou com um grupo de colaboradores que, nutrindo admiração pelos rumos do desenvolvimento da nação norte-americana, acreditavam no modelo estadunidense como solução para os problemas político-sociais brasileiros. O exame dos artigos que tratavam da conformação da literatura brasileira nas páginas do periódico mostra que ele pode ser visto à semelhança da revista Niterói, publicada na França em 1836, e considerada demarcadora da tendência literária romântica, junto à obra Suspiros Poéticos e Saudades (1836), de Domingos José Gonçalves de Magalhães. A comparação se justifica na medida em que O Novo Mundo foi também um lugar privilegiado a partir do qual se pode observar a renovação da produção literária ao longo da década de 1870. Foi nesse periódico que Machado de Assis publicou, em março de 1873, em caráter inédito, o ensaio literário Instinto de Nacionalidade, que viria a ser amplamente conhecido e celebrado pela crítica literária brasileira como marco do esgotamento do Romantismo brasileiro e indicativo da renovação que a produção local sofreria com a obra machadiana e as novas doutrinas do Realismo e do Naturalismo. / This study investigates the articles referring to the literature (fiction prose and poety) of O Novo Mundo Periódico Ilustrado do Progresso da Idade, published in New York, United States, between 1870 and 1879 for distribution and circulation in Brazil. All written in Portuguese, the newspaper was founded by José Carlos Rodrigues (1844-1923), its chief and it reckoned on a group of collaborators, who nourishing admiration for the course of development of the American nation, believed in the American model as a solution to the socio-political problems in Brazil. The examination of articles dealing with the shaping of Brazilian literature on the pages of the newspaper, shows that it can be compared to Niterói magazine, published in France in 1836, and considered a demarcator of the romantic literary trend, with the work of Domingos José de Magalhães, Suspiros Poéticos e Saudades (1836). The comparison is justified to the extent that O Novo Mundo was also a privileged place from which the renewal of literary production during the 1870s can be seen. It was in this period that Machado de Assis published in March 1873, for the very first time, the literary essay \"Instinto de Nacionalidade,\" which would become widely known and celebrated by Brazilian literary critics as a landmark of exhaustion of Brazilian romanticism and an indicative of the renewal that local production would suffer from Machados work and the new doctrines of Realism and Naturalism.

A presente dissertação investiga os artigos referentes à literatura (prosa ficciconal e poesia) de O Novo Mundo Periódico Ilustrado do Progresso da Idade, publicado em Nova Iorque, Estados Unidos, entre 1870 e 1879, para distribuição e circulação no Brasil. Em língua portuguesa, o periódico foi fundado por José Carlos Rodrigues (1844-1923), seu principal redator, e contou com um grupo de colaboradores que, nutrindo admiração pelos rumos do desenvolvimento da nação norte-americana, acreditavam no modelo estadunidense como solução para os problemas político-sociais brasileiros. O exame dos artigos que tratavam da conformação da literatura brasileira nas páginas do periódico mostra que ele pode ser visto à semelhança da revista Niterói, publicada na França em 1836, e considerada demarcadora da tendência literária romântica, junto à obra Suspiros Poéticos e Saudades (1836), de Domingos José Gonçalves de Magalhães. A comparação se justifica na medida em que O Novo Mundo foi também um lugar privilegiado a partir do qual se pode observar a renovação da produção literária ao longo da década de 1870. Foi nesse periódico que Machado de Assis publicou, em março de 1873, em caráter inédito, o ensaio literário Instinto de Nacionalidade, que viria a ser amplamente conhecido e celebrado pela crítica literária brasileira como marco do esgotamento do Romantismo brasileiro e indicativo da renovação que a produção local sofreria com a obra machadiana e as novas doutrinas do Realismo e do Naturalismo. / This study investigates the articles referring to the literature (fiction prose and poety) of O Novo Mundo Periódico Ilustrado do Progresso da Idade, published in New York, United States, between 1870 and 1879 for distribution and circulation in Brazil. All written in Portuguese, the newspaper was founded by José Carlos Rodrigues (1844-1923), its chief and it reckoned on a group of collaborators, who nourishing admiration for the course of development of the American nation, believed in the American model as a solution to the socio-political problems in Brazil. The examination of articles dealing with the shaping of Brazilian literature on the pages of the newspaper, shows that it can be compared to Niterói magazine, published in France in 1836, and considered a demarcator of the romantic literary trend, with the work of Domingos José de Magalhães, Suspiros Poéticos e Saudades (1836). The comparison is justified to the extent that O Novo Mundo was also a privileged place from which the renewal of literary production during the 1870s can be seen. It was in this period that Machado de Assis published in March 1873, for the very first time, the literary essay \"Instinto de Nacionalidade,\" which would become widely known and celebrated by Brazilian literary critics as a landmark of exhaustion of Brazilian romanticism and an indicative of the renewal that local production would suffer from Machados work and the new doctrines of Realism and Naturalism.

Made available in DSpace on 2015-12-03T18:35:03Z (GMT). No. of bitstreams: 1 Eduardo_Carmona.pdf: 1166688 bytes, checksum: b3087541f5e157167d8a31bca6b4780e (MD5) Previous issue date: 2008-08-25 / The choice of this theme was motivated by personal interest of the author and by his presence in the area, in addition, the changes due to publication of the Sarbanes & Oxley generated great impacts on the internal audit activity in insurance companies. The general objective of the research is to examine the new skills to meet changes in the insurance market after the Sarbanes & Oxley, and aims to identify specific skills required of the internal auditor active in the insurance market and verify the perception of the internal auditor active in the insurance market on the degree of importance of these skills. In this context, this research provides the lifting of three assumptions: H1 The skills required of internal auditors working in the insurance market are equivalent to a whole; H2 Among the skills required of internal auditors working in the insurance market, technical knowledge is more important; H3 Among the skills required of internal auditors working in the insurance market, the interpersonal and communication skills are more important. To conduct this research was conducted a survey that allowed bibliographic detect the powers of internal audit in the face of demands for transparency and accountability post-publication of the law, then there was a group of integrated focus for professionals working in auditing and consulting companies insurance which enabled describe the specific skills of the internal auditor in the insurance market. As a result of the focus group pointed to 19 skills required of the internal auditor. In a second stage, was drawn up a questionnaire, where 12 were selected among the powers given by the focus group. The questionnaire was answered by 105 internal auditors. As a result of this research, identified itself as the most important skills identified were: Knowing the Sarbanes - Oxley Mastering the concepts and methodology of the audit, and know the concepts of COSO. There is also a trend that there is the possibility that number 2 (H2) presented. It can be concluded with the results achieved in this research that the impact generated by the Sarbanes & Oxley influenced directly in the execution of internal audit activities in the insurance companies and consequently the skills required in his role. / A escolha desse tema foi motivada pelo interesse pessoal do autor e por sua atua????o na ??rea, adicionalmente, as altera????es ocorridas devido ?? publica????o da lei Sarbanes & Oxley produziram grande impacto na atividade de auditoria interna em companhias de seguros. O objetivo geral da pesquisa consiste em analisar as novas compet??ncias para atender ??s mudan??as ocorridas no mercado segurador ap??s a lei Sarbanes & Oxley, bem como tem como objetivos espec??ficos identificar as compet??ncias requeridas do auditor interno atuante no mercado segurador e verificar a sua percep????o sobre o grau de import??ncia dessas compet??ncias. Nesse contexto, esta pesquisa propicia o levantamento de tr??s hip??teses: H1: As compet??ncias requeridas dos auditores internos atuantes no mercado segurador s??o equivalentes em seu conjunto; H2: Dentre as compet??ncias requeridas dos auditores internos atuantes no mercado segurador, os conhecimentos t??cnicos s??o mais importantes; H3: Dentre as compet??ncias requeridas dos auditores internos atuantes no mercado segurador, as habilidades interpessoais e de comunica????o s??o mais importantes. Para a realiza????o desta pesquisa, foi realizado um levantamento bibliogr??fico que permitiu detectar as compet??ncias da auditoria interna diante das exig??ncias de transpar??ncia e responsabilidade p??s-publica????o da lei; posteriormente, realizou-se um Focus Group integrado por profissionais de auditoria atuantes em consultorias e companhias de seguros o qual possibilitou elencar as compet??ncias espec??ficas do auditor interno no mercado segurador. Como resultado do Focus Group apontaram-se 19 compet??ncias requeridas do auditor interno. Em uma segunda etapa, foi elaborado um question??rio, em que foram selecionadas 12 compet??ncias dentre as apresentadas pelo Focus Group. Esse question??rio foi respondido por 105 auditores internos. Como resultado desta pesquisa, identificou-se que as compet??ncias mais importantes apontadas foram: Conhecer a lei Sarbanes - Oxley e dominar os conceitos da metodologia de auditoria, bem como conhecer os conceitos do COSO. Verifica-se, tamb??m, que existe uma tend??ncia ?? hip??tese de n??mero 2 (H2) apresentada. Pode-se concluir, com os resultados obtidos nesta pesquisa, que os impactos gerados pela lei Sarbanes & Oxley influiram diretamente na execu????o das atividades de auditoria interna em companhias de seguros e, conseq??entemente, nas compet??ncias exigidas em sua fun????o.

Made available in DSpace on 2015-12-03T18:35:04Z (GMT). No. of bitstreams: 1 Ademar_Lucas.pdf: 1485296 bytes, checksum: 9ffbcd8ffda7505b281291f57926d773 (MD5) Previous issue date: 2008-05-01 / One of the main goals of the companies is to have a consistent internal controls system, with not only the objective of attending the legal rules, specially COSO and Corporate Finance, but also get prepared to be in compliance to the daily routines, turning them into a model when compared to the principal competitors and mainly the present and future investors. To attend and obtain the systems and internal controls mechanisms proposed by Sarbanes-Oxley certifications is actually a big challenge for most of the multinational companies registered in SEC (US Securities and Exchange Commission). Lean structures, rare resources with challenging deadlines assume the huge responsibility to attend the requirement that without a vigorous implementation project, in many cases fail or reach the objectives with high costs and end up destroying value instead of generating it. So, due to this scenario, this work has the objective of contributing to the analysis of this methodology, not only to attend the law but to reduce cost and generate value through the strengthen of the internal controls systems, turning them into animating value generation process mechanisms. So, the idea is to identify the main gaps in the theory through the literature revision and a case study in order to put a question to the main deficiencies, strong points or contributions through the evaluation of the noticed practices and the proposition of a model. Finally, we can say that as a result of the research and the analyses made in this case, the vast majority of executives and other employees recognize the benefit that Sarbanes-Oxley Act has brought to the company searched. Also recognize that, although there is still necessity for systemic adequacy and infrastructure, it helps reducing and controlling the risks and reinforce the system of internal controls in all ts areas of expertise. Approach and understand that there is need for a change in the other employees' culture to be inserted in the day-to-day routine as internal controls, attention to Sarbanes-Oxley and Corporate Governance, making the control cost smaller when compared to the benefits generated. / Dentre os principais objetivos das empresas, est?? o de possuir um sistema estruturado de Controles Internos, n??o somente visando o atendimento ??s regras e normas legais, notadamente as de COSO e Governan??a Corporativa, mas tamb??m preparar a empresa para estar em "compliance" com suas atividades rotineiras, bem como representar um referencial delas em rela????o aos seus principais concorrentes e principalmente aos investidores presentes e futuros. Atender e obter a certifica????o dos sistemas e mecanismos de Controles Internos propostos pela Lei Sarbanes-Oxley, ?? atualmente um grande desafio para a maioria das empresas multinacionais que tenha registro na SEC (comiss??o de Valores Mobili??rios dos Estados Unidos da Am??rica). Estruturas enxutas com recursos escassos, com prazos desafiadores assumem a imensa responsabilidade de atender aos requisitos, sendo que sem um projeto robusto de implanta????o, em muitos casos malogram, ou realizam seus objetivos com altos custos e acabam destruindo valor ao inv??s de gerar. Diante desse quadro, o presente trabalho tem como objetivo contribuir para a an??lise dessa metodologia, n??o somente para atendimento ?? Lei, mas para reduzir custos e gerar valor atrav??s do fortalecimento dos sistemas de Controles Internos, transformando-os em mecanismos impulsionadores do processo de gera????o de valor. Para tanto, a id??ia ?? buscar identificar as principais lacunas da teoria atrav??s da revis??o da literatura e da apresenta????o de um estudo de caso, para o levantamento das principais defici??ncias, pontos fortes ou contribui????es atrav??s da avalia????o das pr??ticas percebidas e a proposi????o do modelo. Finalmente, poder-se-ia afirmar que como resultado da pesquisa e das an??lises efetuadas que, no caso sob estudo, a grande maioria dos executivos e demais colaboradores reconhecem o benef??cio que a Lei Sarbanes-Oxley trouxe para a empresa pesquisada. Reconhecem ainda que, apesar de ainda haver necessidade de adequa????o sist??mica e de infra-estrutura, ajuda na redu????o e controle dos riscos e refor??a sobremaneira o sistema de Controles Internos em todas as suas ??reas de atua????o. Abordam e entendem que h?? necessidade de alguma mudan??a na cultura dos demais colaboradores, para que seja inserida no seu dia-a-dia a cultura de Controles Internos, atendimento ?? Lei Sarbanes-Oxley e Governan??a Corporativa, fazendo com que o custo de controle seja cada vez mais reduzido, em rela????o aos benef??cios por eles gerados.

Made available in DSpace on 2015-12-03T18:35:05Z (GMT). No. of bitstreams: 1 Wander_Pinto.pdf: 668393 bytes, checksum: 587017b7a13304e6485dba6f16c61ff5 (MD5) Previous issue date: 2007-09-28 / This research treat of the Audit Companies perception related to the regulatory requirements describe in the Sarbanes-Oxley Act 2002 (Sections 302 and 404) and its respective impacts on the audit risk assessment performed by independent auditors on their audit of financial statements. The general objective, although, is to verify the effect and impact of requirements from the sections 302 and 404 of the SOX for the audit risk assessment for independent auditors. The information were obtained in two phases; on the first phase was performed an exploratory study based on a bibliography research; on the second phase was performed a data collection from a questionnaire sent to all Brazilian Audit Companies which are registered in the PCAOB. The result obtained with the questionnaire add with the concepts explored show that these Brazilian Audit Companies consider the SOX - sections 302 and 404 requirements positive related to the audit risk assessment for the audit of financial statements. / Esta pesquisa trata da percep????o das empresas de auditoria independente a respeito da regulamenta????o prevista na Lei Sarbanes-Oxley - 2002 - SOX (Se????es 302 e 404 da Lei) e de seus impactos na avalia????o de riscos de auditoria enfrentados pelo auditor independente em seu trabalho de exame das demonstra????es cont??beis de uma empresa. O objetivo geral foi, portanto, identificar a percep????o do auditor independente quanto ao impacto das se????es 302 e 404 da SOX na quest??o da avalia????o de risco de auditoria das demonstra????es cont??beis. A coleta de informa????es teve duas etapas. Na primeira, realizou-se um estudo explorat??rio por meio de pesquisa bibliogr??fica. Na segunda etapa, o instrumento de coleta de dados consubstanciou-se em question??rio dirigido a todas as empresas brasileiras listadas no PCAOB . O resultado obtido com o question??rio, alinhado aos conceitos explorados na pesquisa bibliogr??fica, indica que as empresas de auditoria consideram positivas as medidas contidas na referida Lei (se????es 302 e 404) em rela????o ?? avalia????o de riscos de auditoria para trabalhos de auditoria de demonstra????es cont??beis.

Made available in DSpace on 2015-12-03T18:35:35Z (GMT). No. of bitstreams: 1 Junior_Cesar_Rodrigues_de_Castro.pdf: 859787 bytes, checksum: cf5024fc1b06c1d588040ee78e0d148e (MD5) Previous issue date: 2009-09-01 / This dissertation subject is related to the study of teacher's perception in accounting towards the fulfillment of the audit services attributes after the limitations foreseen by the legal instruments Instruction CVM n? 308/99 and Sarbanes-Oxley about the consulting services. The study main goal is to check the Audit teacher's perception of 14 Academic Masters Programs if the limitations foreseen by the legal instruments Instruction CVM n? 308/99 and Sarbanes-Oxley about the consulting services provided improvement to the fulfillment of the audit services attributes. At first we make a bibliographic review, that is, collecting the main subject concepts and historic in an epigraph. The operational part of the study relates the concepts and main consulting services provided by Big Four in Brazil. After that, talks about the two legal instruments that limited the audit companies acting about providing, at the same time, audit and consulting services to the same client. In Brazil, this limitation was regulated in 1999, when the Instruction CVM n? 308/99 was edited and, in 2002, an akin conduct was adopted in the USA in the promulgation of the Law Sarbanes-Oxley. The text emphasizes the importance of these two legal instruments that contributed to separate the external audit services from the consulting ones, besides becoming a possible way to separate and minimize the margin of interest conflicts between the parts and provide improvement to the fulfillment of the audit services attributes. For the study conclusion, a questionnaire has been answered by the Audit teachers of 14 Academic Masters Programs, in private and public universities, in order to measure their perception about the subject. And we testified that 92% of those teachers who answered the questionnaire agree with the fact that providing the audit and consulting services at the same time to the same client may contribute to the impairment of the attributes in audit, like the independency, the goals and the technical and professional competency. / O tema desta disserta????o est?? relacionado ao estudo da percep????o dos professores em contabilidade quanto ao cumprimento dos atributos dos servi??os de auditoria ap??s as limita????es previstas pelos instrumentos legais Instru????o CVM n?? 308/99 e Sarbanes-Oxley sobre os servi??os de consultoria. O objetivo do estudo ?? verificar a percep????o dos professores da disciplina e/ou ??rea de Auditoria de 14 Programas de Mestrado Acad??mico se as limita????es previstas pelos instrumentos legais Instru????o CVM n?? 308/99 e Sarbanes-Oxley sobre os servi??os de consultoria trouxeram melhoria para o cumprimento dos atributos dos servi??os de auditoria. Inicialmente faz-se uma revis??o bibliogr??fica, ou seja, coleta dos principais conceitos e hist??ricos do assunto em ep??grafe. A parte operacional do estudo relata sobre os conceitos e principais servi??os de consultoria prestados pelas Big Four no Brasil. Trata, em seguida, dos dois instrumentos legais que limitaram o meio de atua????o das empresas de auditoria em prestar concomitantemente, os servi??os de auditoria e consultoria ao mesmo cliente. No Brasil esta limita????o foi regulamentada em 1999, quando editou a Instru????o CVM n?? 308/99 e, em 2002, semelhante medida foi adotada nos EUA quando da promulga????o da Lei Sarbanes-Oxley. O texto enfatiza a import??ncia desses dois instrumentos legais, que contribu??ram para separar os servi??os de auditoria externa dos servi??os de consultoria, al??m de se tornarem um meio poss??vel de distanciamento e minimiza????o das margens de conflitos de interesse entre as partes, e trazerem melhoria para o cumprimento dos atributos dos servi??os de auditoria. Para a conclus??o do estudo, aplicou-se um question??rio aos professores da disciplina e/ou ??rea de Auditoria de 14 Programas de Mestrado Acad??mico em institui????es de ensino superior, p??blicas e privadas, para medir sua percep????o sobre o assunto, e constatou-se que 92% dos respondentes concordam com o fato de que a presta????o simult??nea dos servi??os de auditoria e consultoria a um mesmo cliente pode dar margens para o enfraquecimento dos atributos em auditoria, como por exemplo, a independ??ncia, os objetivos e a compet??ncia t??cnico-profissional.

Made available in DSpace on 2015-12-04T11:45:36Z (GMT). No. of bitstreams: 1 Jose_Carlos_Penha.pdf: 1184679 bytes, checksum: b4481f679814c2f7d3cdb3fb6dda5f07 (MD5) Previous issue date: 2005-07-19 / The purpose of this work consists of the exploratory study about the positioning of directors and managers of an eastern multinational subsidiary company established in Brazil, as regards the implementation of the requirements determined for the Sarbanes-Oxley Act for the companies which have American Depositary Receipts negotiated in North American stock exchange. Initially they are presented, from bibliographical and documentary research, the main points of the Act and the management aspects with which it interacts, as risk management, corporate governance and internal controls. In the sequence, the methods and techniques of the research are demonstrated, as well as the argument that substantiated the decision for the use of the case study method as the appropriate strategy for the research. The elaboration of the protocol for the case study consisted in the main tactics to increase the research reliability and to guide the researcher during its development. To collect the data it was elaborated and applied a questionnaire to all directors and managers of the company. The data had been treated by the descriptive Statistics, conjugated with not-parametric techniques (discriminant analysis), for the application of the Kruskal-Wallis test, with the use of SPSS software. After the data collection, treatment, analysis and interpretation, it was gotten answer to the research question, how the company directors and managers will act front to the necessity of the requirements implementation determined for the Sarbanes-Oxley Act. The research demonstrated that the directors and managers are conscious of the deficiencies of the current internal control system, corporate governance and risk management. It also demonstrated the necessity of investments for the full attendance to the requirements of the Law. In addition, it was verified that the rules of internal control and corporate governance are not fulfilled by all the employees. It was detected, also, the existence of an appetite for risks, however the culture directed to the risk management is incipient. / O objetivo deste trabalho consiste no estudo explorat??rio sobre o posicionamento dos diretores e gerentes de uma companhia subsidi??ria de multinacional oriental estabelecida no Brasil, quanto ?? implementa????o dos requisitos determinados pela Lei Sarbanes-Oxley para as empresas que possuem American Depositary Receipts negociados em bolsas de valores norte-americanas. Inicialmente s??o apresentados, a partir de pesquisa bibliogr??fica e documental, os principais pontos da citada Lei e os aspectos de gest??o com os quais interage, como gest??o de riscos, governan??a corporativa e controles internos. Na seq????ncia s??o demonstrados os m??todos e t??cnicas da pesquisa e a argumenta????o que embasou a decis??o pela utiliza????o do m??todo do estudo de caso como a estrat??gia mais adequada para a pesquisa. A elabora????o do protocolo para o estudo de caso constituiu-se na t??tica principal para aumentar a confiabilidade da pesquisa e orientar o pesquisador durante o seu desenvolvimento. Para coletar os dados foi elaborado e aplicado question??rio a todos os diretores e gerentes da empresa. Os dados foram tratados pela Estat??stica descritiva, conjugada com t??cnicas n??o-param??tricas (an??lise discriminante), pela aplica????o do teste de Kruskal-Wallis, com aux??lio do software SPSS. Da coleta, tabula????o, an??lise e interpreta????o dos dados obteve-se a resposta ?? quest??o de pesquisa, como os diretores e gerentes da empresa agir??o frente ?? necessidade de implementa????o dos requisitos determinados pela Lei Sarbanes-Oxley. A pesquisa demonstrou que os diretores e gerentes est??o conscientes das defici??ncias dos atuais sistemas de controle interno, governan??a corporativa e gest??o de riscos. Demonstrou tamb??m a necessidade de investimentos para o pleno atendimento ??s exig??ncias da Lei. Subsidiariamente, verificou-se que as regras de controle interno e governan??a corporativa n??o s??o cumpridas por todos os funcion??rios. Foi detectada, tamb??m, a exist??ncia de um apetite para riscos, por??m a cultura voltada ?? gest??o de riscos ainda ?? incipiente.

La France et les États-Unis ont reconnu l’importance de préserver les biens archéologiques situés sur leurs territoires en leur offrant une protection légale contre toute détérioration ou destruction, en vue de leur jouissance par les générations présentes et de leur transmission pour les générations futures. Cette importance fait écho à l’existence d’un intérêtpublic pour la préservation du patrimoine archéologique. Clé de voûte des législations protectrices, l’intérêt public prend sa source dans différentes valeurs qui sont assignées aux biens archéologiques: les valeurs cognitive, identitaire, esthétique et économique. Les législations protectrices des deux pays se sont développées autour de la promotion de lavaleur cognitive, et également, en ce qui concerne les États-Unis surtout, autour de la promotion de la valeur identitaire.Si les États-Unis et la France reconnaissent l’intérêt public qui s’attache à la préservation des ressources archéologiques, leurs droits n’ont pas pour autant tiré toutes les conséquences de la spécificité de ces ressources. En effet, le système de propriété sur lequel sont assises les législations protectrices est fortement emprunt du droit commun, qui ne laisse guère de place au statut spécial des ressources archéologiques qu’il envisage comme de simples biens. Cette assise se révèle être une source de tensions pour la protection des vestiges car elle soulève l’affrontement de deux intérêts antagonistes : celui de l’intérêt public, porté par l’objectif de préservation, et l’intérêt privé, exprimé à travers le droit de propriété. Ces tensions ne se manifestant qu’eu égard aux biens qui entrent dans le champ d'application des législations protectrices, la question de la définition légale des biens archéologiques s’avère être une question de prime importance. Son étude révèle qu’il n’existe aucun statut uniforme du bien archéologique dans les deux pays. Néanmoins, toutes leslégislations protectrices reconnaissent la spécificité des ressources qu’elles protègent, en développant des mécanismes protecteurs spécifiques. Les deux systèmes juridiques tendent à favoriser la mise en œuvre de mécanismes d’appropriation publique des biens archéologiques, la puissance publique étant perçue comme le propriétaire le plus apte à assurer l’intérêt public. Ces mécanismes se heurtent à la force de résistance opposée par la propriété privée. Toutefois, la propriété privée des ressources archéologiques n’est pas nécessairement synonyme d’absence de protection.Aucune propriété spéciale n’a ainsi été mise en oeuvre. Les conflits soulevés entre préservation et propriété des biens archéologiques dans les systèmes protecteurs actuels pourraient dès lors être résolus en tirant les conséquences de la spécificité des biens archéologiques. Il ne serait pas nécessaire de remettre en cause le système même de propriétéde ces biens. En tant que bien spécial, devrait lui être assignée une propriété spéciale. / France and the United States have both recognized the importance of preserving archaeological resources against any damage or destruction through legal protection so that their use by present generations and their transfer to future generations may be ensured. This importance is reflected through the existence of a public interest in the preservation ofarchaeological resources. The public interest is rooted in different values which are assigned to archaeological resources and which may be referred to as the cognitive value, the identity value, the aesthetic value and the economic value. In both countries the cognitive value appears to be the cornerstone of protective legislation.Even though the United States and France recognize that there is a public interest in preserving archaeological resources, the ownership of archaeological resources is still deeply governed by common law rules, according to which archaeological resources are seen as mere property. This dichotomy proves to be a source of tension between two competing interests:the public interest which lies in archaeological resources protection on the one hand, and the private interest, expressed through ownership, on the other hand.The legal definition of protected archaeological resources lies therefore at the forefront of the issue. In both countries, there is no uniform status of archaeological resources. However, protective legislation recognizes the very specificity of these resources, developing therefore specific protective schemes. The two legal systems tend to favor public ownership, the state being seen has the most suitable owner capable of ensuring preservation. But private ownership appears to be a strong opposition public ownership has to face. However, private ownership of archaeological resources does not necessarily equal lack of protection.No special property status has thus been implemented in either countries. Conflicts arising between preservation and ownership of archaeological resources in the current protective systems could therefore be resolved by drawing the consequences of the specificity of archaeological resources into the protective schemes.

The regulation of lobbying is a current topic both at the level of international organizations as well as in many European and overseas countries. This work deals with the comparison of the rules on lobbying in selected English-speaking countries. Descriptive, doctrinal and comparative methods are used to analyze the main trends in the lobbying regulation of the United States, Canada, the United Kingdom of Great Britain and Northern Ireland as well as Australia. The text is structured into four chapters. The first chapter deals with the definition of lobbying and its differences from corrupt dealings; it also covers the types of lobbying activities and the various kinds of lobbyists. The second chapter attempts to contextualize lobbying into the theories of the decision-making process. A comparison of the similarities and differences of the lobbying rules is made and analyzed in the third and fourth chapters. Both the third and the fourth chapter have a similar structure -- first, the general rules and approaches to regulation are introduced, and then a comparison of selected English-speaking countries is made. The third chapter deals with the most common rules for lobbyists; the fourth chapter focuses on the relatively neglected side of lobbying contacts, i.e. the rules for the targets of lobbying (public office holders). In the end, some measures and recommendations for the Czech Republic are also outlined.