Dissertations / Theses on the topic 'Principio unitario'

L'arbitrage est un mode de justice privée utilisé fréquemment, en matière de commerce international, pour le règlement des conflits. Son avantage repose principalement sur la rapidité de la procédure ainsi que sur la liberté des parties de choisir leur propre arbitre. Cependant, le libre choix des arbitres doit obéir à des conditions d'indépendance et d'impartialité imposées, à l'arbitre, par l'autorité chargée de l'organisation de la procédure arbitrale. Ainsi, comprendre l'importance de l'impartialité dans l'arbitrage ne peut se faire sans apprécier les autres notions qui lui sont adjacentes.Dans le but de préserver leur réputation en matière de transparence d'une part et d'assurer le bon fonctionnement de la procédure arbitrale, d'autre part, les centres d'arbitrage ont mis en place des mesures préventives afin de répondre aux attentes des acteurs du commerce international, en matière de traitement équitable. Les caractéristiques de l'obligation d'impartialité ainsi que les moyens adoptés par les différentes institutions pour sécuriser la procédure d'arbitrage feront l'objet de ce travail. Mais, outre les interrogations sur l'efficacité de ces mécanismes, l'étude du régime de la responsabilité de l'arbitre en cas d'un défaut d'impartialité, allant jusqu'à la responsabilité pénale, soulève un intérêt essentiel qui fera, de même, l'objet de notre analyse. Cependant, la responsabilité de l'arbitre ne peut être appréciée qu'à partir des deux fonctions inhérentes à la mission de l'arbitre : la fonction juridictionnelle et la fonction contractuelle
Arbitration is a private and alternative dispute resolution method (ADR) which that has continually been gaining in terms of importance in the global business environment. The main advantage of such a mechanism is the flexibility and the privilege of the parties to choose their own arbitrator. However, the freedom of choice of arbitrators implies the adherence to a few principles, related mainly to the duties of independence and impartiality of the arbitrator, which are imposed, by the administering body in charge of overseeing the arbitral procedure. Therefore, it is important to examine the impartiality of the arbitrator in order to understand its significance.For the sake of their reputation on one hand, and to ensure that the arbitral process is properly operating on the other, the arbitral institutions put in place preventive measures to secure a fair treatment for the international trade community in accordance with their expectations. The characteristics of the duty of impartiality and the means adopted by arbitral institutions to secure the arbitral process will be the subject of this study. Furthermore, despite the questions raised related to the effectiveness of these means, the liability of arbitrators in the absence of impartiality and the criminal sanctions resulting from the arbitrator's behavior should also be analyzed. However, the liability of the arbitrator shall only be assessed while taking into account the duality of his function on both the jurisdictional and contractual levels

La territorialisation de la norme constitue un phénomène de particularisation du droit fréquemment observé dans le paysage juridique et dont les conséquences sont nombreuses pour l’État. La norme peut être territorialisée au stade de sa création selon plusieurs degrés : la norme indifférente au territoire, la norme commune adaptée et la norme inédite adaptée. La prise en compte du territoire peut également avoir lieu lors de la mise en œuvre de la norme à travers l’adoption des actes d’exécution et d’application. Que la territorialisation soit réalisée à l’un ou l’autre stade, la norme territorialisée reste contrainte par l’organisation hiérarchique de l’ordre juridique et le juge en sanctionne toute méconnaissance. Son régime ne se distingue donc pas de celui applicable aux autres règles de droit sauf à travers sa relation avec le principe d’égalité. Toute norme territorialisée doit en effet être justifiée par des critères objectifs et rationnels. Cette soumission de la norme territorialisée à l’ordre juridique permet en principe de garantir l’unité de l’État. Ce dernier, par l’intermédiaire des juges administratif et constitutionnel, reste maître du système normatif malgré sa particularisation. L’amplification du phénomène de territorialisation de la norme remet toutefois en cause ce raisonnement. Le principe de subsidiarité commande une décentralisation équilibrée du pouvoir normatif à des entités locales plus représentatives des collectivités humaines qu’elles abritent. Les statuts particuliers constituent une solution idoine. Tout en préservant l’unité de l’État, ces statuts organisent une décentralisation adaptée du pouvoir normatif à des collectivités territoriales régionales et à de nouvelles collectivités territoriales construites sur des bassin de vie, un échelon local issu de la fusion des communes et de la disparition du département. Avec cette solution, la territorialisation du droit est finalement assumée
Territorialisation of norms is a phenomenon aiming at particularize rules. It is frequently observed within the legal system. It also has multiple implications at the State level. Norms can be territorialised at different levels, at the moment of their creation, such as: the ‘‘indifferenced norm’’, implemented without adaptation according to the territory; the adapted common norm; and the new adapted norm. The implementation of territorial characteristics can also be made at the time of the execution of the norm through application and execution acts. Whether that territorialisation occurs at one stage or another, the norm remains in any case subject to the hierarchical organization of the legal order whereby the judge can sanction any infringements of the rule. The regime of the territorialised norm is therefore not differentiate from any other rule of law, subject to the respect of the principle of equality before the law. All territorialised norms must indeed be justified by objective and rational criteria.The accordance of the territorialised norm to the legal order aims at ensuring the unity of rules of law throughout the State. Despite its particularities and deviations, the normative system is controlled by Administrative and Constitutional Judges. However the amplification of the territorialisation phenomenon questions this affects. The principle of subsidiarity implies an increased decentralization effect of normative power on local entities that are more representative of local communities. As such, particular status forms a suitable solution. While preserving the unity of State, the status enables an adapted decentralization of normative power to regional authorities and to local authorities built on catchments areas, a new local level resulting from the merger of ‘‘communes’’ and the disappearance of the ‘‘departments’’

La fixation du prix de pleine concurrence par les administrations fiscales des pays en développement soulève des questions singulières. L’objectif fondamental recherché à travers la fixation des prix de transfert est l’affectation de la juste assiette de l’impôt à chaque État concerné par les transactions intragroupes, c’est-à-dire au sein des groupes multinationaux de sociétés. L’OCDE et ses pays membres estiment que le meilleur moyen pour parvenir à cet objectif est de vérifier que le prix de transfert en cause respecte le principe de pleine concurrence, lequel repose sur une comparaison entre les prix pratiqués par les sociétés appartenant à un même groupe et ceux pratiqués pour des opérations similaires, par des entreprises indépendantes. Toutefois, cet objectif n’est pas toujours atteint dans la pratique. Favorisé par l'OCDE, le principe de pleine concurrence suppose la mise en œuvre d’une analyse des faits et circonstances des transactions de chaque contribuable. L’OCDE recommande cinq méthodes pour cette analyse, jugée très subjective, donnant aux multinationales une grande liberté pour se structurer afin de minimiser les coûts fiscaux qu'elles encourent. A l’issu du projet BEPS de l'OCDE/G20, le principe de pleine concurrence continue d’être le standard international pour l'évaluation des prix de transfert. Toutefois, ce principe n’est pas suffisamment pragmatique pour les administrations fiscales que l’on peut considérer comme faibles, car il comporte de nombreuses échappatoires qui peuvent compromettre la détermination de l'assiettefiscale.Pour une imposition effective des groupes multinationaux de sociétés, notre thèse suggère deux arguments principaux. D’abord, elle propose des mesures à court terme qui reposent sur la simplification des règles actuelles afin de permettre aux administrations fiscales de collecter des recettes fiscales avec les moyens dont elles disposent. Néanmoins, ces mesures sont provisoires et transitoires étant donné qu’elles reposent sur des méthodes unilatérales jugées défaillantes. Ensuite, notre thèse soutient l’idée que la taxation unitaire avec la répartition formulaire est, à long terme, la meilleure solution, car elle est plus équitable pour toutes les parties
Our thesis addresses taxation of transfer pricing and the arm’s length principle (ALP) in developing countries. Transfer pricing rules aim to accurately reflect the economic contribution of a multinational company (MNC) in each of the various jurisdictions in which it operates. The objective of the TP rules is to ensure that the various entities of an MNC report the real corresponding taxable profits in their jurisdiction.However, this objective is not always attained in practice. Favored by the OECD, the ALP approach requires an individual analysis of the facts and the situation of each taxpayer. There are five approved methods for this analysis, therefore it is eventually highly subjective, giving MNCs much freedom to structure themselves to minimize the tax costs they incur. Following the OECD/G20 BEPS Project, ALP has continued to be the international standard for assessing TP. However, the ALP is not a practical approach for developing countries, as it has many loopholes that can jeopardize the tax base. This thesis has two main arguments. First, it proposes some short-term strategies to make the ALP framework workable for developing countries’ tax administrations, although they are only a stopgate solution since they are still based on a flawed approach. Second, this chapter supports the judgment that unitary taxation with Formulary Apportionment (FA) is the best long-term solution that is fair to all parties

The Formulary Approach to the Taxation of Transnational Corporations: A Realistic Alternative? Synopsis The central hypotheses of this thesis are: that global formulary apportionment is the most appropriate method for the taxation of transnational corporations (TNCs) in lieu of the present system commonly referred to as the separate accounting/arm's length method; and that it is essential, in order to implement the proposed global formulary model, to create an international organisation which would fulfil, in the taxation field, a role equivalent to that of the World Trade Organisation (WTO) in international trade. The world economy is fast integrating and is increasingly dominated by the activities of transnational enterprises. These activities create a dual tax problem for various revenue authorities seeking to tax gains derived thereon: Firstly, when two or more countries entertain conflicting tax claims on the same base, there arises what is commonly referred to as a double taxation problem. Secondly, an allocation problem arises when different jurisdictions seek to determine the quantum of the gains to be allocated to each jurisdiction for taxation purposes. The traditional regime for solving both the double taxation and the allocation problem is enshrined in a series of bilateral treaties signed between various nations. These are, in general, based on the Organisation for Economic Co-operation and Development (OECD) Model Treaty.1 It is submitted, in this thesis, that while highly successful in an environment characterised by the coexistence of various national taxation systems, the traditional regime lacks the essential attributes suitable to the emerging 'borderless world'. The central theme of this thesis is the allocation problem. The OECD Model attempts to deal with this issue on a bilateral basis. Currently, the allocation problem is resolved through the application of Articles 7 and 9 of the OECD Model. In both instances the solution is based on the 'separate enterprise' standard, also known as the separate entity theory. This separate accounts/arm's length system was articulated in the 1930s when international trade consisted of flows of raw materials and other natural products as well as flows of finished manufactured goods. Such trade is highly visible and may be adequately valued both at the port of departure or at the port of entry in a country. It follows that within this particular system of international trade the application of the arm's length principle was relatively easy and proved to be extremely important in resolving both the double taxation and apportionment problems. Today, however, the conditions under which international trade is conducted are substantially different from those that prevailed until the 1960s. * Firstly, apart from the significant increase in the volume of traditionally traded goods, trade in services now forms the bulk of international exchanges. In addition, the advent of the information age has dramatically increased the importance of specialised information whose value is notoriously difficult to ascertain for taxation purposes. * Secondly, the globalisation phenomenon which gathered momentum over the last two decades has enabled existing TNCs to extend their global operations and has favoured the emergence of new transnational firms. Thus, intra-firm trade conducted outside market conditions accounts for a substantial part of international trade. * Thirdly, further economic integration has been achieved following the end of the Cold War and the acceleration of the globalisation phenomenon. In this new world economic order only TNCs have the necessary resources to take advantage of emerging opportunities. The very essence of a TNC is 'its ability to achieve higher revenues (or lower costs) from its different subsidiaries as a whole compared to the results that would be achieved under separate management on an arm's length basis.'2 Yet, the prevailing system for the taxation of TNCs overlooks this critical characteristic and is therefore incapable of fully capturing, for taxation purposes, the aggregate gains of TNCs. The potential revenue loss arising from the inability of the present system to account for and to allocate synergy gains is substantial. It follows that the perennial questions of international taxation can no longer be addressed within the constraints of the separate entity theory and a narrow definition of national sovereignty. Indeed, in order to mirror the developments occurring in the economic field, taxation needs to move from a national to an international level. Moreover, a profound reform of the system is imperative in order to avoid harmful tax competition between nations and enhance compliance from TNCs. Such a new international tax system needs to satisfy the test of simplicity, equity, efficiency, and administrative ease. To achieve these objectives international cooperation is essential. The hallmark of international cooperation has been the emergence, after World War II, of a range of international organisations designed to facilitate the achievement of certain goals deemed essential by various nations. The need for an organisation to deal specifically with taxation matters is now overwhelming. Consequently, this thesis recommends the creation of an international organisation to administer the proposed system. The main objective of this international organisation would be to initiate and coordinate the multilateral application of a formulary apportionment system which, it is suggested, would deal in a more realistic way with 'the difficult problems of determining the tax base and allocating it appropriately between jurisdictions'.3 The global formulary apportionment methodology is derived from the unitary entity theory. The unitary theory considers a TNC as a single business which, for convenience, is divided into 'purely formal, separately-incorporated subsidiaries'.4 Under the unitary theory the global income of TNCs needs to be computed, then such income is apportioned between the various component parts of the enterprise by way of a formula which reflects the economic contribution of each part to the derivation of profits. The question that arises is whether the world of international taxation is ready for such a paradigm shift. It is arguable that this shift has already occurred albeit cautiously and in very subtle ways. Thus, the latest of the OECD Guidelines on the transfer pricing question provides that 'MNE [Multinational Enterprise] groups retain the freedom to apply methods not described in this Report to establish prices provided those prices satisfy the arm's length principle in accordance with these Guidelines.'5 Arguably, the globalisation process has created 'the specific situation' allowed for by the OECD. This thesis, therefore, explores the relative obsolescence of the bilateral approach to the taxation of TNCs and then suggests that a multilateral system is better adapted to the emerging globalised economy. The fundamental building blocks of the model proposed in this thesis are the following: * First, the administration and coordination of the proposed system is to be achieved by the creation of a specialised tax organisation, called Intertax, to which member countries would devolve a limited part of their fiscal sovereignty. * Second, in order to enable the centralised calculation of TNC's profits, the proposed system requires the formulation of harmonised methods for the measurement of the global profits of TNCs. Therefore, the efforts of the International Accounting Standards Committee (IASC) to produce international accounting standards and harmonised consolidation rules must be recognised and, if needs be, refined and ultimately implemented. * Third, the major function of Intertax would be to determine the commercial profits of TNCs on a standardised basis and to apportion the latter to relevant countries by way of an appropriate formula/formulas. Once this is achieved, each country would be free, starting from its share of commercial profits, to determine the taxable income in accordance with the particular tax base that it adopts and, ultimately, the tax payable within its jurisdiction. In the proposed system, therefore, a particular country would be able to independently set whatever depreciation schedules or investment tax credits it chooses, and adopt whatever tax accounting rules it deems fit relative to its policy objectives. Moreover, this thesis argues that the global formulary apportionment model it proposes is not dramatically opposed to the arm's length principle. Indeed, it suggests that the constant assumption to the contrary, even with regard to the usual formulary apportionment methodology, is extravagant because both methodologies are based on a common endeavour, that is, to give a substantially correct reflex of a TNC's true profits. It has often been objected that global formulary apportionment is arbitrary and ignores market conditions. This thesis addresses such concerns by rejecting the application of a single all-purpose formula. Rather, it recognises that TNCs operating in different industries require different treatment and, therefore, suggests the adoption of different formulas to satisfy specific industry requirements. For example, the formula applicable to a financial institution would be different to that applicable to the pharmaceutical industry. Each formula needs to be based on the fundamental necessity to capture the functions, taking into consideration assets used, and risks assumed within that industry. In addition, if the need arises, each formula should be able to be fine-tuned to fit specific situations. Moreover, it is also pertinent to note that the OECD already accepts 'the selected application of a formula developed by both tax administrations in cooperation with a specific taxpayer or MNE group...such as it might be used in a mutual agreement procedure, advance transfer pricing agreement, or other bilateral or multilateral determination.'6 The system proposed in this thesis can thus be easily reconciled with the separate accounting/arm's length which the OECD so vehemently advocates. Both models have the same preoccupations so that what is herein proposed may simply be characterised as an institutionalised version of the system advocated by the OECD. Multilateral formulary apportionment addresses both the double taxation and the allocation problems in international taxation. It resolves the apportionment question 'without depending on an extraordinary degree of goodwill or compliance from taxpayers.'7 It is therefore submitted that, if applied on a multilateral basis with a minimum of central coordination, it also seriously addresses the double taxation problem. Indeed, it is a flexible method given that different formulas may be devised to suit the needs of TNCs operating in different sectors. Consequently, formulary apportionment understood in this sense, is a realistic alternative to the limitations of the present system.

L'objet de cette thèse consiste en la définition de la bonne foi qui tant en droit allemand qu'en droit français semble correspondre à une bonne foi objective, Treu und Glauben et une subjective, guter Glaube. Il s'est agi de démontrer que les définitions doctrinales s'appuyaient sur un critère d'appréciation erronée. Il n' y aurait plus une bonne foi nécessairement objective ou purement subjective. La seconde étape de la définition a consisté à analyser toutes les manifestations légales et jurisprudentielles de la bonne foi en droit allemand et français. L'angle retenu a été celui d'une protection de la confiance dans un pouvoir puis dans un droit. Ont été analysées les prises en compte de l'apparence en matière de mandat et représentation ou en matière de propriété apparente. La dernière confrontation a concerné le droit des biens. La bonne foi dont il y est fait usage se résume par la confiance dans son propre droit de propriété ou confiance dans le droit de propriété de son auteur
The subject-matter of this doctoral thesis is the definition of the good faith which, both in German and French law, seems to cover an objective concept of good faith, Treu und Glauben, and a subjective concept, guter Glaube. The first step was to show that the definitions in legal writing were based on a wrong criterion. There would not be a necessarily objective or purely subjective concept of good faith. The second stage in defining good faith consisted in analysing all instances of good faith in German and French statutory and case law, the focus being on the protection of confidence put in representation or in a right. Thus were discussed agency by estoppel and apparent authority. The last step was to examine property law, i. E. The role of good faith in the confidence put in someone's own right or in someone else's ownership right

In the wake of the numerous institutional questions raised by the so-called Unitary Patent Package, the thesis aims to analyze the limits of the legitimate resort to differentiated integration techniques (or differentiation) within the EU legal order. In particular, the thesis focuses on the tools of enhanced cooperation, regulated by Article 20 TFEU, and international agreements concluded between Member States (the so-called inter se agreements) to exercise their shared competences. To these ends, the author defines the phenomenon of differentiated integration on the basis of Gaetano Arangio Ruiz's theory of legal pluralism and argues that it constitutes an essential feature of the European integration process. On the contrary, also in light of the enhanced role of the principle of subsidiarity in the Treaty of Lisbon, the thesis criticizes the legal doctrine maintaining the existence of the so-called principle of unity of EU law and the obligation of Member States to resort to EU legal instruments when they collectively exercise their shared competences. Finally, the thesis examines the limits imposed to differentiated integration by the structural features of EU law, as developed by the European Court of Justice throughout the process of self-constitution (in French, autoconstitution) of the European legal order. In particular, the analysis focuses on the principle of autonomy of the EU judicial system, as the necessary safeguard of the interindividual carachter of the EU legal order, and on the procedure of preliminary ruling as its keystone.
Prendendo spunto dalle questioni di natura istituzionale inerenti il legittimo esercizio delle tecniche di integrazione differenziata (o differenziazione) sollevate dal c.d. Pacchetto sul brevetto europeo con effetto unitario, la tesi affronta il tema dei limiti giuridici che l’ordinamento dell’Unione europea impone al fenomeno della differenziazione, con particolare riferimento agli istituti della cooperazione rafforzata, ex art. 20 TUE, ed allo strumento degli accordi internazionali inter se conclusi soltanto da alcuni Stati membri al fine di esercitare le competenze comunita rie non esclusive. A tal fine, l’analisi prende le mosse dalla nozione di integrazione differenziata, elaborata sulla bas e dei presupposti teorici accolti dalla dottrina pluralista, e ne evidenzia il carattere essenziale al processo di integrazione europea. Al contrario, anche alla luce del ruolo sempre più significativo riconosciuto dall’ordinamento comunitario al principio di sussidiarietà, l’analisi afferma l’insussistenza di un principio di c.d. unità dell’azione comunitaria ed esclude che possa argomentarsi la priorità giuridica degli strumenti comunitari su quelli internazionalistici nell’esercizio delle competenze non esclusive dell’UE. Infine l’elaborato si concentra sull’esame delle limitazioni imposte alla differenziazione dai principi strutturali inerenti il modo d’essere del diritto UE, così come sino ad ora effettivamente affermatosi ed autocostituitosi, concentrandosi sul ruolo necessario per la preservazione del carattere interindividuale dell’ordinamento rivestito dal principio di autonomia della tutela giurisdizionale comunitaria e, in quest’ottica, dall’istituto del rinvio pregiudiziale.

My thesis examined an alternative approach, referred to as the unitary taxation approach to the allocation of profit, which arises from the notion that as a multinational group exists as a single economic entity, it should be taxed as one taxable unit. The plausibility of a unitary taxation regime achieving international acceptance and agreement is highly contestable due to its implementation issues, and economic and political feasibility. Using a case-study approach focusing on Freeport-McMoRan and Rio Tinto's mining operations in Indonesia, this thesis compares both tax regimes against the criteria for a good tax system - equity, efficiency, neutrality and simplicity. This thesis evaluates key issues that arise when implementing a unitary taxation approach with formulary apportionment based on the context of mining multinational firms in Indonesia.

The interplay between spectrum and structure of graphs is the recurring theme of the three more or less independent chapters of this thesis. The first chapter provides a method to relate the eigensolutions of two matrices, one being the principal submatrix of the other, via an arbitrary annihilating polynomial. This is extended to lambda-matrices and to matrices the entries of which are rational functions in one variable. The extension may be interpreted as a possible generalization of other known techniques which aim at reducing the size of a matrix while preserving the spectral information. Several aspects of an application in order to reduce the computational costs of ordinary eigenvalue problems are discussed. The second chapter considers the straightforward extension of the well known concept of equitable partitions to weighted graphs, i.e. complex matrices. It provides a method to divide the eigenproblem into smaller parts corresponding to the front divisor and its complementary factor in an easy and stable way with complexity which is only quadratic in matrix size. The exploitation of several equitable partitions ordered by refinement is discussed and a suggestion is made that preserves hermiticity if present. Some generalizations of equitable partitions are considered and a basic procedure for finding an equitable partition of complex matrices is given. The third chapter deals with isospectral and unitary equivalent graphs. It introduces a construction for unitary equivalent graphs which contains the well known GM-switching as a special case. It also considers an algebra of graph matrices generated by the adjacency matrix that corresponds to the 1-dimensional Weisfeiler-Lehman stabilizer in a way that mimics the correspondence of the coherent closure and the 2-dimensional Weisfeiler-Lehman stabilizer. The algebra contains the degree matrix, the (combinatorial, signless and normalized) Laplacian and the Seidel matrix. An easy construction produces graph pairs that are simultaneously unitary equivalent w.r.t. that algebra.

En el presente artículo, el autor aborda el complejo tema de la naturaleza del contrato público de concesión partiendo de la premisa de aceptar la teoría unitaria del contrato público (estatal, administrativo). Se analiza este tipo de contrato en el marco del régimen de promoción de la inversión privada en el Perú para la construcción, mantenimiento y operación de servicios públicos y obras públicas, por medio del cual el Estado peruano utiliza la modalidad concesional para relacionarse con los entes privados que se encargarán de dichas actividades. En este trabajo, el autor también pone énfasis en los diversos principios jurídico-públicos que tienen que regir en la fase de ejecución de los contratos de concesión suscritos por el Estado Peruano bajo el régimen de promoción de la inversión privada. In this article, the author approaches the complex issue of the nature of the concession contract, under the premise of accepting the unitary theory of the public contracts. Is analyzed this type of contract under the promotion system of private investment in Peru, led to public utilities and public infrastructure works legal regime which is used by the Peruvian State to relate to private entities that are responsible for such activities. Furthermore, the author also emphasizes the various principles that have to prevail in this type of concession contracts.

Cette thèse est une contribution à l'étude des représentations p-adiques (c'est-à-dire continues unitaires sur des espaces de Banach p-adiques) et modulo p (c'est-à-dire lisses sur un corps fini de caractéristique p) d'un groupe réductif p-adique déployé G.Nous déterminons les extensions entre séries principales p-adiques et modulo p de G Pour cela, nous calculons le delta-foncteur H•OrdB des parties ordinaires dérivées d'Emerton relatif à un sous-groupe de Borel sur une série principale en utilisant une filtration de Bruhat.Nous déterminons également les extensions d'une série principale par une représentation ordinaire (c'est-à-dire obtenue par induction parabolique à partir d'une représentation spéciale du Levi tordue par un caractère), ainsi que les extensions de Yoneda de longueur supérieure entre séries principales modulo p sous une conjecture d'Emerton vraie pour GL2.Nous montrons de plus qu'il n'existe pas de « chaîne » de trois séries principales p-adiques ou modulo p distinctes de G. Pour cela, nous calculons partiellement le delta-foncteur H•OrdP relatif à un sous-groupe parabolique quelconque sur une série principale. En exploitant ce résultat, nous prouvons une conjecture de Breuil et Herzig sur l'unicité de certaines représentations p-adiques de G dont les constituants sont des séries principales, ainsi que son analogue modulo p.Enfin, nous énonçons une nouvelle conjecture sur les extensions entre représentations modulo p irréductibles de G obtenues par induction parabolique à partir d'une représentations supersingulière du Levi. Nous prouvons cette conjecture pour les extensions par une série principale
This thesis is a contribution to the study of p-adic (i.e. unitary continuous on p-adic Banach spaces) and mod p (i.e. smooth over a finite field of characteristic p) representations of a split p-adic reductive group G.We determine the extensions between p-adic and mod p principal series of G. In order to do so, we compute Emerton's delta-functor H•OrdB of derived ordinary parts with respect to a Borel subgroup on a principal series using a Bruhat filtration.We also determine the extensions of a principal series by an ordinary representation (i.e. parabolically induced from a special representation of the Levi twisted by a character), as well as the Yoneda extensions of higher length between mod p principal series under a conjecture of Emerton true for GL2.Moreover, we show that there exists no “chain” of three distinct p-adic or mod p principal series of G. In order to do so, we partially compute the delta-functor H•OrdP with respect to any parabolic subgroup on a principal series. Exploiting this result, we prove a conjecture of Breuil and Herzig on the uniqueness of certain p-adic representations of G whose constituents are principal series, as well as its mod p analogue.Finally, we formulate a new conjecture on the extensions between irreducible mod p representations of G parabolically induced from a supersingular representation of the Levi. We prove this conjecture for extensions by a principal series

Les mesures de sûreté sont au cœur de la politique pénale actuelle, bien qu’elles soulèvent un grand nombre d’interrogations. Leur place est très incertaine en droit français qui, dans un souci de simplification, a opté pour un système de sanctions pénales à voie unique ne comportant que des peines. Pour autant, aux côtés des peines, il est un certain nombre de mesures de sûreté qui ne sont pas toujours reconnues comme telles, au détriment de la cohérence du droit positif. Le droit allemand, au contraire, a adopté le système « de la double voie », faisant coexister les peines et les mesures de sûreté au sein du code pénal. Ce système présente l’avantage de reconnaître la spécificité des mesures de sûreté, lesquelles reposent non sur la culpabilité du délinquant mais sur sa dangerosité. Bien que la distinction entre les deux catégories de sanctions pénales ne soit pas aisée en raison des nombreux points de convergence, une assimilation pure et simple entre les deux concepts s’avère impossible. Cette étude comparative de l’émergence et de l’autonomie des mesures de sûreté permet de conclure à la nécessité d’introduire un dualisme des sanctions pénales au sein du Code pénal français, avec un régime juridique complet et propre aux mesures de sûreté, distinct de celui des peines, mais s’inscrivant dans le respect des principes fondamentaux du droit pénal
Security measures are at the heart of the current criminal policy, even though they raise a number of questions. Their place is very uncertain in French law, which has opted for a "single-track system", comprising only penalties, in the interest of simplification. Though, alongside the penalties, there are some security measures that are not always recognised as such, to the detriment of the coherence of the positive law. German law, on the contrary, has adopted a “dual-track system”, where penalties and security measures coexist within the criminal code. This system offers the advantage of recognizing the specificities of the security measures, which are not based on the guilt of the offender, but on his degree of danger. Although the distinction between the two categories of criminal sanctions is not an easy one, because of the areas of convergence, the two concepts cannot simply be treated as being the same. This comparative study of the emergence and the autonomy of the security measures concludes that a dualism of criminal sanctions should be introduced to the French criminal code with a complete own legal regime for the security measures, separate from the penalties’ regime, but in accordance with the basic principles of the criminal law

Cette thèse est dévolue à l'étude de certaines propriétés asymptotiques du processus autorégressif d'ordre p. Ce dernier qualifie communément une suite aléatoire $(Y_{n})$ définie sur $\dN$ ou $\dZ$ et entièrement décrite par une combinaison linéaire de ses $p$ valeurs passées, perturbée par un bruit blanc $(\veps_{n})$. Tout au long de ce mémoire, nous traitons deux problématiques majeures de l'étude de tels processus : l'\textit{autocorrélation résiduelle} et la \textit{stationnarité}. Nous proposons en guise d'introduction un survol nécessaire des propriétés usuelles du processus autorégressif. Les deux chapitres suivants sont consacrés aux conséquences inférentielles induites par la présence d'une autorégression significative dans la perturbation $(\veps_{n})$ pour $p=1$ tout d'abord, puis pour une valeur quelconque de $p$, dans un cadre de stabilité. Ces résultats nous permettent d'apposer un regard nouveau et plus rigoureux sur certaines procédures statistiques bien connues sous la dénomination de \textit{test de Durbin-Watson} et de \textit{H-test}. Dans ce contexte de bruit autocorrélé, nous complétons cette étude par un ensemble de principes de déviations modérées liées à nos estimateurs. Nous abordons ensuite un équivalent en temps continu du processus autorégressif. Ce dernier est décrit par une équation différentielle stochastique et sa solution est plus connue sous le nom de \textit{processus d'Ornstein-Uhlenbeck}. Lorsque le processus d'Ornstein-Uhlenbeck est lui-même engendré par une diffusion similaire, cela nous permet de traiter la problématique de l'autocorrélation résiduelle dans le processus à temps continu. Nous inférons dès lors quelques propriétés statistiques de tels modèles, gardant pour objectif le parallèle avec le cas discret étudié dans les chapitres précédents. Enfin, le dernier chapitre est entièrement dévolu à la problématique de la stationnarité. Nous nous plaçons dans le cadre très général où le processus autorégressif possède une tendance polynomiale d'ordre $r$ tout en étant engendré par une marche aléatoire intégrée d'ordre $d$. Les résultats de convergence que nous obtenons dans un contexte d'instabilité généralisent le \textit{test de Leybourne et McCabe} et certains aspects du \textit{test KPSS}. De nombreux graphes obtenus en simulations viennent conforter les résultats que nous établissons tout au long de notre étude.

Dopo aver esaminato il federalismo d'esecuzione in Germania, viene ricostruito il percorso che ha condotto all'attuazione delle Regioni in Italia evidenziando le problematiche sorte con la scelta di un sistema cd. binario legato al principio del parallelismo. Nell'ultima parte, il raffronto delle due esperienze consente l'esposizione critica di un possibile percorso riformatore della soluzione regionalista pensata in Assemblea Costituente.

碩士
國防大學
法律學系
101
Criminal Procedure Law in Taiwan was several major correction occurred in recent years, and adopted Improved Adversarial Principle at the same time. But within the framework of the existing system, without prejudging on the exclusion of the formation mechanism of the Court. The results led to the existing provisions apply, the court has violated the principle of presumption of innocence and fairness concerns. Judicial Yuan "research amend the Criminal Procedure Law Committee" held its first meeting at January 10, 2012. Streaming of the meeting discussed reform of criminal procedure as "a clear case of a speedy trial" and "Mystery Case prudent judgment" as the central idea, whether the dispute on the merits by the defendant and the application of different processes. "A clear case of a speedy trial" trial process characteristics whichever "Speedy" ,and stressed speedy trial closed properly. By a judge based on impartiality, play to clarify and care obligations. To maintain procedures in terms of legality and purposiveness, "Mystery Case prudent judgment" handler feature focuses on "rigorous", stressed the program is carried out to deepen the Any party filing a doctrine, In the strong first instance for a center of the trier fact, and re-examine the Principle of Unitary Information were adopted with the possibility and necessity. This on a consideration of the context of the particularity of the military justice system is to view and discuss military trials for the premise of the complaint a doctrine associated with the legislation. Therefore, this will explore the construction of fair trial procedures departure military courts. To discuss the introduction of the military justice system if the complaint a doctrine direction amending the law. This thesis chapters architecture of distinction, in respect of each chapter is hereby summarized as follows: The first chapter is an introduction, describes the motivation, purpose and scope of the research methods. The second chapter is the Principle of Unitary Information development. At first, introduce the Principle of Unitary Information of the Japanese law on the history, meaning, function and purpose of the system. The Principle of Unitary Information to understand the fundamental mode of operation, In order to clarify lawsuits for the overall structure of the relevance and related impacts of adopting the Principle of Unitary Information in the future. The third chapter is relationship of the Improved Adversarial Principle and the Principle of Unitary Information, intend to our current the Improved Adversarial Principle for an overview of the situation.But the Merged Volumes and Evidences were sent System at the same time, the judge's evaluation of evidence were still seriously affected. Therefore, the premise of fair court, shall be evidence of the ability to enter denial is no evidence and sentencing court to prevent the judge of evidence already prejudged. The fourth chapter is the possibility of the Principle of Unitary Information for the military trials. Instructions for Lord Chancellor revealed the minimum requirements of due process of law as a precondition. As the Judge Advocate law cases with the Principle of Unitary Information, not only consolidate Leadership penalty when immediate effect, At the same time the Improved Adversarial Principle by deepening. Not only did not detract Speedy trial concluded military requirements, more in line with the reform of the Judicial Yuan "A clear case of a speedy trial" and "Mystery case prudent judgment" shallow stream flows and the central idea of deep mystery. The fifth chapter is the conclusion and recommendations Intend to Judge Advocate particularity, Judge Advocate capabilities and force characteristics considerations, whether the military trial law must be synchronized with the Code of Criminal Procedure, terms of amending the law by way of the system into the proposed personal views and to the implementation of military trials Implement the Principle of Unitary Information previously mentioned suggestions for future direction of amending the law. Keywords: military trial, the Principle of Unitary Information, the Improved Adversarial Principle

碩士
東吳大學
法律學系
95
In the past five to ten years, the legal system of Taiwan has evolved and become more positive about protection of human rights. As a result, there is a rapid development in Taiwanese Code of Criminal Procedure in recent years; besides, Taiwanese criminal proceedings now turn to adopt ‘Refined Adversary System’. However, an effective system for preventing a judge from prejudging a case(prejudice) is insufficient. Accordingly, practice of Taiwan criminal proceedings may disobey the Presumption of Innocence and Impartial Tribunal. The aim of this study is to establish a criminal procedure based on the concept of Impartial Tribunal. This thesis comprises six parts as follows: Chapter I is a preface, illustrating the motives, purposes, methods and realm of this thesis. Chapter Ⅱ begins with the concept and elements of the Impartial Tribunal. A discussion and analysis of the shortcoming of practicing in Taiwan are also addressed. According to the section 3 of Article 264 of the Taiwanese Code of criminal procedure, when a prosecution is initiated, the record and exhibits shall be sent therewith to the court. Consequently, an accused may forfeit his rights to an impartial judgment. Hence, the criminal proceedings should be modified leading the legal system conforming to the concept of Impartial Tribunal. Chapter Ⅲ introduces ‘Principle of Unitary Information’ in Japan. After World War Ⅱ, the social circumstance in Japan stabilized shortly, resulting in a rapid development of the legal system. In order to avert a judge from being biased against the accused, ‘Principle of Unitary Information’ was adopted to amend the rules of prosecution procedures. This chapter provides a tentative scheme for an ideal justice system in Taiwan. Chapter Ⅳ illustrates ‘Evidence Discovery’ system in Japan. The Japanese legislature adopted the amendment of prosecution ways, impacting upon the prosecutors and the accused. In consideration of the difference of investigative ability between the prosecutors and the accused, the prosecutors should permit the accused to inspect, copy, or photograph the evidence. The purpose of this chapter is to itemize associated issues and present this system to Taiwan. Chapter V demonstrates ‘Count’ system in Japan. Based on ‘Adversary System’, the range of a prosecution should be determined by a prosecutor. However, according to the Article 267 of the Taiwanese Code of criminal procedure, if a public prosecutor prosecutes part of the facts of a crime, all such facts are considered to be included. In the judgment specified in the preceding Article, if the facts warrant, according to the Article 300 of the Taiwanese Code of criminal procedure, the charge brought by the public prosecutor may be changed to an appropriate article of the law. And that may bring the accused an ‘ambush judgment’ in the event. Hence, this chapter aims to reveal the benefits of the ‘Count’ system and suggest introducing this system to Taiwan criminal proceedings. Chapter Ⅵ comes to be concluded with the future of Taiwan criminal proceedings.

Considering the current economic reality, one must realize the dominant market position assumed by multinational corporations through the establishment of highly integrated operations between their subsidiaries. Such context is completely contrary to the one where separated and independent enterprises act. In light of a new economic and business paradigm, the arm’s length principle starts to be questioned as the most appropriate method to cope with transfer pricing issues and the negative impacts that may arise from such transactions. At the same time, other approaches are starting to be suggested by academics in order to combat the flaws of the actual system, namely a unitary regime. It is possible to foresee a long discussion about what is the right approach to be adopted, as both standards reveal strengths and weaknesses.
Atendendo à atual realidade económica, torna-se importante compreender a posição dominante que as empresas multinacionais ocupam no mercado, através da realização de operações altamente integradas estabelecidas entre as suas subsidiárias. Este contexto é completamente oposto àquele onde entidades separadas e independentes atuam. À luz de um novo paradigma económico e negocial, o princípio da plena concorrência tem começado a ser questionado enquanto método mais apropriado para lidar com problemas em matéria de preços de transferência e com possíveis impactos negativos que daí possam advir. Paralelamente, outras metodologias têm sido sugeridas de modo a combater as falhas do atual sistema, nomeadamente o sistema unitário. Tendo em conta que ambos os regimes apresentam várias vantagens e desvantagens, é possível prever um longo debate sobre qual será o método mais adequado a adotar.

Dopo più di quarant’anni di tentativi tesi alla realizzazione di un titolo di protezione brevettuale “comunitario”, nel 2012 sono stati emanati due regolamenti, il n. 1257/2012 e il n. 1260/2012, attuativi di una cooperazione rafforzata tra ventisei Stati membri dell’Unione europea: essi creano un brevetto europeo con effetto unitario e ne disciplinano il regime di traduzione applicabile. L’anno successivo, venticinque Stati membri hanno firmato un accordo istitutivo del Tribunale unificato dei brevetti. I summenzionati strumenti normativi costituiscono il c.d. “pacchetto brevetti”, che entrerà in vigore una volta che almeno tredici Stati membri, tra cui Germania, Francia e Regno Unito, avranno ratificato l’Accordo. Rispetto al panorama attuale, caratterizzato da una frammentazione normativa e giurisdizionale, tale nuova architettura porterà indubbiamente notevoli vantaggi. Da un lato, infatti, i regolamenti europei introducono un “nuovo brevetto” che estende la sua efficacia oltre i confini nazionali; la portata della protezione e gli effetti saranno infatti uniformi in tutto il territorio degli Stati membri partecipanti. Dall’altro, il Tribunale unificato, competente a giudicare quasi tutte le controversie in materia brevettuale, si sostituirà ai giudici nazionali, garantendo l’uniformità della giurisdizione e delle decisioni. Tuttavia, il risultato ottenuto con il “pacchetto brevetti” non sembra essere adeguato agli obiettivi di unitarietà che le istituzioni europee e gli Stati membri si erano prefissati. Si tratta infatti di un quadro normativo complesso, che combina il diritto dell’Unione europea, il diritto internazionale (in particolare l’Accordo sul Tribunale unificato e la Convenzione sul brevetto europeo), e il diritto nazionale degli Stati membri, a cui gli atti citati rinviano in diverse occasioni, e che istituisce due strumenti, il brevetto europeo con effetto unitario e il Tribunale unificato dei brevetti, dalla natura assai controversa. Per tale ragione, la nuova normativa solleva molteplici questioni di natura costituzionale, in ordine alla compatibilità del nuovo sistema con l’ordinamento giuridico dell’Unione europea. Uno dei profili problematici di particolare interesse riguarda la cooperazione rafforzata in tema di tutela brevettuale unitaria, che sembra essere stata instaurata per eludere il dissenso di Italia e Spagna in relazione al regime linguistico applicabile. Inoltre, nei due regolamenti europei manca una vera e propria disciplina sostanziale, sollevando pertanto dei dubbi sull’effettiva “unitarietà” del nuovo brevetto. Infine, alcune caratteristiche del Tribunale unificato, quali la sua particolare struttura, il riparto interno delle competenze, il regime linguistico e la previsione di un periodo transitorio in cui è possibile ancora adire il giudice nazionale, si pongono in contrasto con il fine di unificazione giurisdizionale. A tali considerazioni si aggiunge che la decisione del Regno Unito di uscire dall’Unione europea potrebbe compromettere l’entrata in vigore del “pacchetto brevetti”. Obiettivo del presente lavoro è quello di analizzare in modo organico l’intera disciplina, nell’ottica di verificarne l’effettiva compatibilità con l’ordinamento dell’Unione europea. Solamente attraverso un approccio sistematico fondato sui principi e sugli strumenti dell’UE, si possono superare le attuali criticità che emergono dal “pacchetto brevetti”, nell’ottica di un effettivo miglioramento di tale nuova disciplina e del conseguente raggiungimento di una reale unitarietà nella tutela brevettuale.

The interplay between spectrum and structure of graphs is the recurring theme of the three more or less independent chapters of this thesis. The first chapter provides a method to relate the eigensolutions of two matrices, one being the principal submatrix of the other, via an arbitrary annihilating polynomial. This is extended to lambda-matrices and to matrices the entries of which are rational functions in one variable. The extension may be interpreted as a possible generalization of other known techniques which aim at reducing the size of a matrix while preserving the spectral information. Several aspects of an application in order to reduce the computational costs of ordinary eigenvalue problems are discussed. The second chapter considers the straightforward extension of the well known concept of equitable partitions to weighted graphs, i.e. complex matrices. It provides a method to divide the eigenproblem into smaller parts corresponding to the front divisor and its complementary factor in an easy and stable way with complexity which is only quadratic in matrix size. The exploitation of several equitable partitions ordered by refinement is discussed and a suggestion is made that preserves hermiticity if present. Some generalizations of equitable partitions are considered and a basic procedure for finding an equitable partition of complex matrices is given. The third chapter deals with isospectral and unitary equivalent graphs. It introduces a construction for unitary equivalent graphs which contains the well known GM-switching as a special case. It also considers an algebra of graph matrices generated by the adjacency matrix that corresponds to the 1-dimensional Weisfeiler-Lehman stabilizer in a way that mimics the correspondence of the coherent closure and the 2-dimensional Weisfeiler-Lehman stabilizer. The algebra contains the degree matrix, the (combinatorial, signless and normalized) Laplacian and the Seidel matrix. An easy construction produces graph pairs that are simultaneously unitary equivalent w.r.t. that algebra.

In this thesis, we consider a new generalization of the Fourier transform, depending on four complex parameters and all the powers of the Fourier transform. This new transform is studied in some Lebesgue spaces. In fact, taking into account the values of the parameters of the operator, we can have very different kernels and so, the corresponding operator is studied in different Lebesgue spaces, accordingly with its kernel. We begin with the characterization of each operator by its characteristic polynomial. This characterization serves as a basis for the study of the forthcoming properties. Following this, we present, for each case, the spectrum of the corresponding operator, necessary and sufficient conditions for which the operator is invertible, Parseval-type identities and conditions for which the operator is unitary and an involution of order n. After this, we contruct new convolutions associated with those operators and obtain the corresponding factorization identities and some norm inequalities. By using these new operators and convolutions, we construct new integral equations and study their solvability. In this sense, we have equations generated by the studied operators and also a class of equations of convolution-type depending on multi-dimensional Hermite functions. Furthermore, we study the solvability of classical integral equations, using the new operators and convolutions, namely a class of Wiener-Hopf plus Hankel equations, whose solution is written in terms of a Fourier-type series. For one case of this generalization of the Fourier transform, that only depends on the cosine and sine Fourier transforms, we obtain PaleyWiener and Wiener’s Tauberian results, using the associated convolution and a new translation induced by that convolution. Heisenberg uncertainty principles for the one-dimensional case and for the multi-dimensional case are obtained for a particular case of the introduced operator. At the end, as an application outside of mathematics, we obtain a new result in signal processing, more properly, in a filtering processing, by applying one of our new convolutions.
Nesta tese, consideramos uma nova generalização da transformação de Fourier, dependente de quatro parâmetros complexos e de todas as potências da transformação de Fourier. Esta nova transformação é estudada em alguns espaços de Lebesgue. De facto, tendo em conta os valores dos parâmetros, podemos ter núcleos muito diferentes e assim, o correspondente operador é estudado em diferentes espaços de Lebesgue, de acordo com o seu núcleo. Começamos com a caracterização de cada operador pelo seu polinómio característico. Esta caracterização serve de base para o estudo das propriedades seguintes. Seguindo isto, apresentamos, para cada caso, o espetro do correspondente operador, condições necessárias e suficientes para as quais o operador é invertível, identidades do tipo de Parseval e condições para as quais o operador é unitário e uma involução de ordem n. Depois disto, construímos novas convoluções associadas àqueles operadores e obtemos as correspondentes identidades de factorização e algumas desigualdades da norma. Usando estes novos operadores e convoluções, construímos novas equações integrais e estudamos a sua solvabilidade. Neste sentido, temos equações geradas pelos operadores estudados e também uma classe de equações do tipo de convolução dependendo de funções de Hermite multidimensionais. Além disso, estudamos a solvabilidade de equações integrais clássicas, usando os novos operadores e convoluções, nomeadamente uma classe de equações de Wiener-Hopf mais Hankel, cuja solução é escrita em termos de uma série do tipo de Fourier. Para um caso desta generalização da transformação de Fourier, que depende apenas das transformações de Fourier do cosseno e do seno, obtemos resultados de Paley-Wiener e resultados Tauberianos de Wiener, usando a convolução associada e uma nova translação induzida por essa convolução. Princípios de incerteza de Heisenberg para os casos unidimensional e multidimensional são obtidos para um caso particular do operador introduzido. No final, como uma aplicação fora da matemática, obtemos um novo resultado em processamento de sinal, mais propriamente, num processo de filtragem, por aplicação de uma das nossas novas convoluções.
Programa Doutoral em Matemática Aplicada