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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
21

The Transformation of modern law and its impact on the conception of Tax Law / La Transformación del Derecho Moderno y su incidencia en la concepción del Derecho Tributario

Durán Rojo, Luis Alberto 12 April 2018 (has links)
This article analyzes the process of paradigm change in Law, a non-peaceful transition from a model developed in the XX century to a new law which will sit throughout the XXI century. The changes that have occurred from this new legal paradigm are not superficial, but rather crossing the structures and foundations of modern legal ideology and technique that underlies, as the constitutionalization of national law, the internationalization of economic relations, the development of treaties or development of Community law. Furthermore, the author refers to the impact that this change took place in the theoretical construction of taxes and the delimitation of the scope of the tax phenomenon. / El presente artículo analiza el proceso de cambio de paradigma en el Derecho, un tránsito no pacífico entre un modelo ideado en el siglo XX a un nuevo Derecho que se asentará a lo largo del siglo XXI. Los cambios que se han producido a partir de este nuevo paradigma jurídico no son superficiales, sino que atraviesan las estructuras y bases de la ideología jurídica moderna y la técnica que la subyace, como la constitucionalización del derecho nacional, la internacionalización de las relaciones económicas, el desarrollo de los tratados o el desarrollo del Derecho comunitario. Asimismo, el autor hace referencia a la incidencia que produjo este cambio en la construcción teórica del tributo y la delimitación de los alcances del fenómeno tributario.
22

Direito, tributo e meio ambiente: a autopoiese da sociedade diante do risco ecológico

Noll, Patricia 28 July 2008 (has links)
No presente trabalho desenvolve-se um estudo acerca da evolução da sociedade. Os conceitos de tributo, meio ambiente e risco são observados sob a ótica da teoria dos sistemas autopoiéticos proposta por Niklas Luhmann. Busca-se demonstrar como ocorre a evolução dos sistemas sociais em uma sociedade funcionalmente diferenciada, e como cada subsistema social pode, dentro da sua identidade, contribuir para a preservação dos recursos naturais, buscando gerir os riscos ecológicos advindos de uma sociedade complexa e contingente. Com o estudo elaborado, abordou-se o Estado como organizador político - guiado juridicamente - da sociedade, que além de complexa e contingente, hoje apresenta feições de incerteza. A sociedade agora é de risco. Nesta feita, para organizar uma sociedade que é de risco ecológico, necessária se faz a aplicação de instrumentos de mudança social, como o tributo orientado ecologicamente, para transformar o Estado em um Estado de cunho ambiental. Para tal transformação do Estado, sugere-se a efetivação da tributação ecológica, como forma de proteção ambiental, através da interpretação sistêmica dos princípios de direito ambiental e tributário. Assim agindo, estar-se-ia efetivando o direito e o dever fundamental constitucionalmente assegurado de proteção ao meio ambiente ecologicamente equilibrado, através da função social do tributo. / In this work it develops a study of the society s evolution. The concepts of tribute, environment and risk are observed from the perspective of Niklas Luhmann s theory of autopoietic systems. It searches to demonstrate how is the evolution of social systems in a functionally differentiated society, and how each social subsystem may, within their identity, contribute to the preservation of natural resources, seeking to manage the ecological risks arising from a complex and quota society. With this study, it broached the State as a political organizer - guided legally - of society, which in addition to complex and quota, today introduced features of uncertainty. The society is now at risk. In this place, to organize a society that is of ecological risk, it is necessary to apply tools for social change, as the environmentally oriented tribute, to transform the State into a State of environmental stamp. For this transformation of the State, it suggests the implementation of ecological taxation, as a way of environmental protection, through systemic interpretation of the principles of environmental and tax laws. Acting like this, it would be implementing the constitutionally guaranteed right and fundamental duty to protect the ecologically balanced environment, through the social function of tribute.
23

Control constitucional de los tributos con fines extrafiscales en el perú / Control constitucional de los tributos con fines extrafiscales en el perú

Landa Arroyo, César 25 September 2017 (has links)
Traditionally, it has been understood that taxes have only a collection purpose. Nevertheless, our constitutional tax legal system has allowed the existence of extra tribute taxes, that is, those who pursue “something else” Are they constitutionally legitimate? In this article, and on the basis of thejurisprudence of the Constitutional Court of Peru, the author explains its content and their sustenance, as well as its limits: the principles of Constitutional Tax Law. / Tradicionalmente se ha entendido que los tributos sólo cuentan con un propósito recaudatorio. Sin embargo, nuestro sistema constitucional tributario ha permitido la existencia de los tributos extrafiscales; aquellos que persiguen “algo más” ¿Son acaso constitucionalmente legítimos? En este artículo, y sobre la base de la jurisprudencia del Tribunal Constitucional del Perú, el autor explica su contendido y su sustento, así como sus límites: Los principios del Derecho Constitucional Tributario.
24

Den illusoriske mottagaren : En fallstudie om mottagaranpassning i Svenska 3 på gymnasieskolan / The Illusive Recipient : A Case Study Concerning Audience Awareness in Swedish 3 at Upper Secondary School

Törnskog, Christel January 2022 (has links)
Trots att mottagaren är tungt viktad genom gymnasieskolans återkommande kunskapskrav visar studier hur mottagaren tenderar att förbli otydlig eller odefinierad i skolans uppgiftsinstruktioner. Syftet med denna studie är därför att erbjuda ett kunskapsbidrag om den mottagarmedvetenhet som formas inom svenskämnet, närmare bestämt inom kursen Svenska 3. Detta görs genom att studera fyra elevers konstruktion av mottagare i lika många nedtecknade hyllningstal samt den uppgiftsinstruktion som föregick dessa.  Arbetet tar avstamp i den kritisk-konstruktiva didaktiken och under studiens inledande fas närlästes uppgiften för att sedan granskas mot styrdokumenten. I studiens andra fas analyserades elevtexterna komparativt med hjälp av Labov och Waletskys modell för muntligt berättande och interpersonella markörer rörande närhet och distans med särskilt fokus på genrespecifika särdrag för manus till tal (Nyström, 2000). Avslutningsvis så studerades uppgift och elevtexter utifrån hur de placerade sig inom skrivhjulet (Berge, Evensen & Thygesen, 2016), vilket fungerade som utgångspunkt för diskussionen.  Resultatet bekräftar bilden av att svenskämnet skapar en begränsad mottagarmedvetenhet, där skolsk kontext (Berge, 1988) befästs genom att elever ges möjlighet att kringgå de utmaningar som den explicite mottagaren kräver för att erkännas inom skrivhändelsen. Den explicite mottagaren framstår därmed som illusorisk då denne förblir odefinierad, oreflekterad och otydlig i uppgift och elevtexter. Mottagaranpassning måste sålunda tränas, talas om och reflekteras kring för att etableras om nedglidning (Hoel Løkensgard, 2001) ska motverkas och ett medvetet förhållningsätt till mottagaren ska utvecklas så eleverna, i linje med styrdokumenten, förbereds för livet efter skolan. / Research shows how school task recipients tend to be unclear or undefined in task construction, although the recipient is reoccurring in the knowledge requirements throughout upper secondary school. Therefore, this study aims to contribute to the knowledge about the audience awareness formed within the Swedish subject by studying students' construction of recipients in four tribute-speech scripts and the task construction related to them.  In the first part of the study, trusting critical constructive didactic theory, the task instruction was analysed under close reading before being challenged by the steering documents. In the second part, the students' texts were analysed, relying on Labov and Waletsky's model for oral narration for structure and comparison and interpersonal markers of style regarding closeness and distance focusing on genre-specific attributes (Nyström, 2000) for tribute-speech scripts. Finally, I studied the task construction and the text on how they positioned themselves within the Writing Wheel (Berge, Evensen & Thygesen, 2016), which acted as a starting point for the discussion chapter.The results confirm an image of a limited audience awareness within the Swedish subject where schoolastic norms (Berge, 1988) are further established, as pupils are given opportunities to circumvent audience awareness challenges through task construction and writing actions where the explicit recipient demands to be acknowledged within the writing situation.  As a result, the recipient seems elusive and stays undefined, unreflected and unclear. Audience awareness thus needs to be trained, talked about and reflected on to be leant and counteract slippage (Hoel Løkensgard, 2001) to stay in line with the steering documents' intentions and prepare the pupils for life after school.
25

Hauls of Horses : An analysis of the quantities and geographical distribution of horses taken as loot or tribute by Neo-Assyrian Kings

Axberg Olli, Hampus January 2022 (has links)
This thesis explored the potential patterns and connections which could be uncovered through careful analysis of the royal inscriptions mentioning horses as a form of plunder or tribute, dedicated to the kings of the Neo-Assyrian empire. This was accomplished by analysing all royal inscriptions attributed to Neo-Assyrian kings found within the RINAP and RIAo projects for passages that meet said criterium. Once all the relevant texts had been tabulated, the results were sorted into larger categories and then compared to each other. This resulted in certain patterns emerging. It became clear that during the first half Neo-Assyrian period, before the great expansion of the empire started under Tiglath-Pileser III, the mountains to the north of Assyria, which for the purposes of this thesis have been designated ‘the Caucasus’, was a major source of horses through looting and extracting tribute. It was not the region which was attacked the most, that honour falls to the mountains to the east, designated as ‘Persia’ for the purposes of this thesis. Towards the end of the Neo-Assyrian period, the importance of the Caucasus as a source of horses was severely diminished, while the importance of Persia grew. Exact numbers of horses are very rarely given, making the few instances they are mentioned stand out. Because of this, no reliable numbers or estimates can be given.
26

中共睦鄰外交的建構與發展—從「朝貢體系」的理論與架構分析 / The construction and development of mainland China’s good-neighbor diplomacy:analyzing the theory and framework of China's tributary syste

蔣學年 Unknown Date (has links)
中共自文革後鄧小平掌權起,開始調整國內外作為與態度,不再盲從於意識形態爭鬥,漸納入國際體系規範中,注重國家實質利益追求。在銳意於自身改革同時,如何塑造一個安全環境,凝聚一個俾利於經濟與國家建設發展氛圍,即賴於制定一套符合前述對外關係政策,此一為中共近年來積極推動「睦鄰外交」濫觴。而一個國家外交政策與涉外制度往往受該國傳統政治思想觀念影響,中國是具有數千年傳承古國,曾長期在歷史上有輝煌、重要地位,如何在過去經驗中尋找未來出路,似成為可能選項。 中國過去2000多年所成就在東亞區域之長期優勢與霸權維繫,多賴於儒術「仁道」、「尊王」思維衍生之「朝貢體系」外交政策,藉由國際義務承擔、經濟利益供給、文明教化傳輸與自我實力信任、展現等措施所構建成熟;對應現今中共睦鄰外交中所強調「與鄰為善、與鄰為伴」、「做負責任大國」、落實「睦鄰、安鄰、富鄰」等政策作為,在精神與策略上似與過去推動「朝貢體系」相關聯,本文即從朝貢的體系架構與理論,就中國歷代施行「朝貢外交」在政治、經濟上的發展與難處,對應中共「睦鄰外交」之意涵與實踐過程,試圖觀察、探究這項涉外關係轉變對中共國家利益影響之可能性,並期預想睦鄰政策實踐中將面臨何種問題與困境。 / Chinese Communist Party after the Great Cultural Revolution Deng Xiaoping is in power,starts to adjust the domestic and foreign, achievement and the manner.The Chinese Communist Party which does not follow blindly in the ideology battle,gradually integrates in the international system standard, and pays great attention to the nationally essence benefit pursuit.While having firm will in their own reform, how to mold a security environment, and how to condense one to enable the economical and the national construction development atmosphere to be favorable, namely, in formulating a complete set for conforming to the fore-mentioned foreign relation policy. This is the positive impetus for the Chinese Communist Party in recent years to push “good-neighborly diplomacy” source.But a national foreign policy and the foreign system will often be influenced by this national traditionally political thinking. China is a country which has quite an inheritance of long history for several thousand years, and owns for a long time magnificent as well as the important position in the history. Then, how to seek an outlet in the future from the past experience seems to become the possible option. For more than past 2000 years, China has maintained quite an achievement in the East Asian region of long-term superiority and hegemony; which depends in the Confucianist method “ humanity” and “the kernel said that”, “reveres the king”, the thoughts which give rise to the system of paying tribute for the foreign policy. China constructs its maturity in diplomacy by means of undertaking international obligations,supplying the economic interests, transiting the civilized enlightenment and confidence in its own potentiality as well as development and so forth.The correspondence nowadays in the Chinese Communist Party good-neighborliness diplomacy stresses “friendly toward the neighbour countries”, “the partners to the neighbour countries”, and “being the responsible great nation”, to carry out “good-neighborliness, stabilized neighbour, and the rich neighbour” and so on. Such policy achievements resemble in the spirit and the strategy the past impels which are connected with their “tributary system”.In this article, we are attempting to observe and inquire into how the China’s foreign relation transform will probably influence its national interest in view of the construction of its tributary system and theory in previous dynasties and its economical development and difficulty in execution as well as the meaning and practice process in present Communist China’s good neighbourly diplomacy. Also,we are expecting to predict what kind of questions and difficult position which their policy execution of good-neighbourly diplomacy will face.
27

“Emancipation from that Degrading Yoke”: Thomas Jefferson, William Eaton and “Barbary Piracy” from 1784 to 1805

Meyers, Stacy 04 August 2011 (has links)
The following essay examines the image of "Barbary piracy" created by two prominent political figures, Thomas Jefferson and William Eaton, and by the American public from 1784 to 1805, and how those images shaped the policy of the American-Barbary War. Eaton‟s Orientalist approach to describing piracy and the North African population limited his views of this region, thus reducing the American conflict to the annihilation of animalistic "brutes." Jefferson‟s practical approach to describing piracy and the North African population focused on emancipating the region from the corrupting influence of greed, allowing him the necessary flexibility to solve the conflict by either by military force or with peace treaties, whichever was necessary. I will show the impact that categorizing piracy as either the result of a depraved society or as a corrupting force had on both American perceptions of the North Africa people and on the outcome of the American-Barbary War.
28

Mediating contemporary cultures : essays on some South African magazines, malls and sites of themed leisure.

Murray, Sally-Ann. January 1998 (has links)
In this Thesis, from the disciplinary vantage point of English Studies, I explore some of the complex meanings that may be attributed to several forms and practices of South African consumer culture: magazines, malls and themed leisure. While these contemporary cultural 'texts' are often ephemeral, and people's attachments to them fractured, transient or at least ambivalent rather than unproblematic, my argument takes issue with the pessimism that informs much local and international criticism of consumer culture. My Thesis turns to concepts of affect, image, sign and discourse which have become features of current English Studies in order to generate readings of commercial culture more nuanced than the 'hard analyses' favoured by dominant practitioners of 'radical' South African cultural studies. At the same time, though, my analyses have learnt through disparate forms of local cultural study the necessity of grounding textuality in the structures of political economy. By means of manageable yet conceptually-suggestive South African instances, I consider how commodities and commodified experiences - generated in the first instance by the vested interests of Capital and related ideologies - may nevertheless be experienced by people in a plethora of ways not directly tied to the commercially-expedient construct of the 'target audience'. This experiential process entails a rampant volatility typical of a mass-mediated lexicon which challenges boundaries between high and low, formal and unofficial, propriety and the improper. While advertising and promotion, for instance, function as corporate attempts to contain proliferating signifiers and to secure a preferred, 'authorised' meaning for cultural goods or services, it is also the case that consumers themselves, perhaps creatively and certainly in clandestine ways that escape the supposed authorities of either market researcher or academic intelligence, author meanings that rework the limitations of what still tends to be construed within the university as a culture industry at once banal and insidious. The meanings of the contemporary cultures with which I deal, then, are highly mediated and many-layered, rather than constituting the mere surface announcement often imagined by scholars of both literary culture and of media- and cultural studies. The contexts of my Thesis are particular: it was completed in 1998, and has been produced from a university in KwaZulu-Natal by an academic formally trained in English Studies. In some respects, then, the interpretations I offer are narrow: geographically, historically and disciplinarily focussed. Yet in working on South African examples of commoditised forms and practices that derive from metropolitan vectors and have convoluted international genealogies, I have also sought to theorise the shifting interrelations of regional and national, local and global, discipline-specific and interdisciplinary knowledge. Drawing widely on studies into consumer relations - and at apposite points identifying conceptual connections and differences between 'foreign' figures like Michel de Certeau and influential South African thinkers such as Njabulo S. Ndebele - I suggest that for all its shortcomings consumerism needs to be understood as active process rather than as passive effect. My argument implies that such a rethinking of the conventional binaries of production and consumption is appropriate in a South Africa which is gradually giving substance to a democratic social order. Even within a politics premised on the individual, forms of consumption such as magazine reading and shopping need not necessarily be scorned as the selfish, even hedonistic pursuits caricatured by ideological purists: the Thesis seeks to demonstrate that people are at once citizens and consumers, individuals searching after distinctive identity and style as well as desirous of achieving a variety of community inflected bonds. Overall, the commercial culture examined in the Thesis is represented not as inevitably marred by cultural deficiency and degraded value - despite the dissatisfactions, irritations and deferred pleasures which for many of us form at least one facet of consumption - but as an everyday spectacle which is available for symbolic interpretation and aesthetic investment. This investment may be emotional as well as cognitive, sensuous as well as critical, mundane as well as exceptional, since individuals come to commodity culture with a range of longings, dreams, fears and sedimented allegiances. As my readings demonstrate, it is such diversity of response - provisional and elusive rather than predictable and guaranteed - which gives the lie to theories which are 'always-already' premised on the prior inscription and encoding of consumerism as manipulation. / Thesis (Ph.D.)-University of Natal, Durban, 1998.
29

The Way of Change and Surprise: A Strategic Cultural Analysis of China's South China Sea Policies from the 1930s to 2010s

Zhong, Wenrui 05 1900 (has links)
This dissertation aims to discover the hidden pattern and rationales behind China's South China Sea policies over the last one hundred years from the perspective of Chinese strategic culture. A historical-cultural approach is a powerful tool in uncovering deeper understandings of the Chinese way of policy making and strategy on issues such as the South China Sea. The key research questions include: first, is there any historical legitimacy in China's sovereignty claim over the South China Sea islands? Second, do Beijing's South China Sea policies in various periods have any regularity or pattern, and how did they serve China's grand strategies at the time? By utilizing extensive Chinese and English primary sources and other sources, this study conducts a comprehensive and in-depth analysis of the South China Sea issue from the framework of Chinese strategic culture.
30

Proto-matériau végétal et utopies spatio-temporelles : oeuvres végétales contemporaines et pratiques personnelles / Proto-plant material and spatio-temporal utopias : contemporary plant art and personal practices

Puydebois, Maryline 13 December 2018 (has links)
Il s’agit de s’interroger à partir de notre pratique plastique qui s’intègre dans l’Art Végétal, sur le statut, la fonction et le processus créateur du proto-matériau végétal dans les œuvres contemporaines. Ce travail analyse la capacité du déchet, d’une épluchure de fruit ou de légume à convoquer certains savoir-faire, procédés techniques s’intégrant dans un proto-langage artistique. Ce principe créateur végétal interroge de manière paradoxale la notion de conservation créatrice à partir de matériaux ordinaires et éphémères. Ces dispositifs de préservation de fragments végétaux créent un espace olfactif, tactile et visuel qui rend hommage à la nature précaire. La mobilité d’un espace utopique spatio-temporel se fonde sur la fragmentation de téguments qui constituent la base de structures architecturales nourries d’une double pensée : occidentale et extrême orientale. Mes œuvres interrogent l’éthique écologique d’un contexte occidental de surconsommation par la fragilité de fragments de vanité. / It is a question of our plastic practice, which integrates with the plant Art, on the status, function and creative process of the proto-material in contemporary works. This work analyses the capacity of waste, a fruit or vegetable peel to summon certain know-how, technical processes integrating into an artistic proto-language.This plant-creative principle paradoxically questions the notion of creative conservation from ordinary and ephemeral materials. These devices for preserving plant fragments create an olfactory, tactile and visual space that pays homage to the precarious nature.The mobility of a spatial-temporal utopian space is based on the fragmentation of integuments which form the basis of architectural structures nourished by a twofold thought: Western and Far Eastern. My works question the ecological ethic of a Western context of overconsumption by the fragility of vanity fragments.

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