Suchergebnisse

El objetivo que persigue este trabajo es cuestionar la existencia de un Derecho Humano a la Democracia cuyos titulares son todos los seres humanos. Adicionalmente pretende mostrar que lo que en realidad existe es un derecho a la Democracia Internacional cuyos titulares son los Estados legítimos. Si el argumento que se ofrece para justificar este derecho es correcto, entonces se sigue una importante consecuencia con respecto a la institución de la intervención humanitaria. Específicamente, aparece un nuevo mandato democratizador. Uno que no requiere democratizar las instituciones estatales sino las instituciones internacionales. ; The objective of this paper is to question the existence of a Human Right to Democracy whose holder is every human being. Additionally it aims to show that there actually is an International Right to Democracy whose holders are legitimate states. If the argument offered to justify this right to International Democracy is correct then an important implication regarding the institution of humanitarian intervention follows. Specifically, a new democratizing mandate appears. One that does not require to democratize the domestic institutions but the international ones.

International audience ; In this paper, we examine the international criminal trial of Ahmad al-Faqi al-Mahdi, a Malian Islamist who appeared before the International Criminal Court (ICC) in The Hague, charged with the destruction of Islamic shrines during the 2012 jihadist occupation of Timbuktu. Our objective is to analyze the so-called 'al-Mahdi case' as a dialogical network (the destructions occurred in the context of an asynchronous translocal press-mediated exchange between jihadists and the international community) and as an event unfolding at a dialogical site (when the commander responsible for the destructions was referred to the ICC four years later). These two dialogical orders exist largely independent of each other, but are at crucial points also partly entangled. We conclude by pointing out the relevance of this 'doubly-dialogical' approach to the broader field of sociolegal studies of international criminal justice.

International audience ; In this paper, we examine the international criminal trial of Ahmad al-Faqi al-Mahdi, a Malian Islamist who appeared before the International Criminal Court (ICC) in The Hague, charged with the destruction of Islamic shrines during the 2012 jihadist occupation of Timbuktu. Our objective is to analyze the so-called 'al-Mahdi case' as a dialogical network (the destructions occurred in the context of an asynchronous translocal press-mediated exchange between jihadists and the international community) and as an event unfolding at a dialogical site (when the commander responsible for the destructions was referred to the ICC four years later). These two dialogical orders exist largely independent of each other, but are at crucial points also partly entangled. We conclude by pointing out the relevance of this 'doubly-dialogical' approach to the broader field of sociolegal studies of international criminal justice.

International audience ; In this paper, we examine the international criminal trial of Ahmad al-Faqi al-Mahdi, a Malian Islamist who appeared before the International Criminal Court (ICC) in The Hague, charged with the destruction of Islamic shrines during the 2012 jihadist occupation of Timbuktu. Our objective is to analyze the so-called 'al-Mahdi case' as a dialogical network (the destructions occurred in the context of an asynchronous translocal press-mediated exchange between jihadists and the international community) and as an event unfolding at a dialogical site (when the commander responsible for the destructions was referred to the ICC four years later). These two dialogical orders exist largely independent of each other, but are at crucial points also partly entangled. We conclude by pointing out the relevance of this 'doubly-dialogical' approach to the broader field of sociolegal studies of international criminal justice.

This article provides the initial contours of an argument that uses International Law to challenge the validity of Israeli apartheid. It challenges the conventional discourse of legal debates on Israel's actions and borders and seeks to link the illegalities of these actions to the validity of an inbuilt Israeli apartheid. The argument also connects the deontological doctrine of peremptory norms of International Law (jus cogens), the right of self-determination and the International Crime of Apartheid to the doctrine of state recognition. It applies these to the State of Israel and the vision of a single democratic state in historic Palestine.

Two decades of financial scandals have seriously damaged the credibility of accountants as guardians of financial information. To repair this credibility, universities have been identified as crucial to the development of morally competent accountants for the future. In 2012, the Malaysian government joined this crusade through the release of a blueprint to revolutionize the Malaysian educational system. One of the key mandates of this blueprint is for Malaysian educational institutions to produce morally competent professionals. This study seeks to assess the progress of Malaysian universities in meeting this important mandate by evaluating the moral competencies of final-year accounting students enrolled at the International Islamic University Malaysia (IIUM). As IIUM is an islamic university, and all its final-year students are Muslims, an instrument was developed through a collaboration with Islamic accounting and Fiqh Muamalat scholars to measure the moral competencies of these students from a wholly Islamic perspective. Islam's two primary sources of guidance, The Noble Quran and Sunnah were relied upon to develop this instrument. The instrument called Muslim Accountant Moral Competency Test (MAMOC) contained ethical scenarios to measure nine qualities required for a morally competent Muslim accountant; 72 out of 90 enrolled final-year students were surveyed using MAMOC. The results of the survey revealed that according to IIUM's own grading system, the current crop of final-year accounting students were not morally competent enough to deal with the inevitable moral dilemmas they would face in the work place. The students were particularly weak regarding selecting an Islamically-appropriate place to work as well as in being diligent when discharging their accounting duties. On the bright side, the students showed a very clear understanding of the importance of being trustworthy and objective as professional accountants. The implications of these results is that at the moment, IIUM's accounting department is not meeting the government's mandate to produce morally competent professionals. The department has to reexamine its current curriculum as to it's ethics coverage, particularly regarding qualities that the students scored very low on. The department has as its stated mission the production of accounting graduates "who are professional competent and observe ethical norms in their conduct" (Bachelor of accounting programme description, n.d.). It must make sure it does all it can to fulfill this noble mission. ; peer-reviewed

A significant part of literature has shown that the adoption of Sustainability and Health-Safety management systems from organizations bears some substantial benefits since such systems (i) create a suitable frame for the sustainable development, implementation and review of the plans and/or processes, necessary to manage occupational health-safety (OHS) in their workplaces and (ii) imply innovative thinking and practices in fields of economics, policy-making, legislation, health and education. To this context, the paper targets at analysing current sustainability and OHSMSs in order to make these issues more comprehend, clear and functional for scholars and practitioners. Therefore, a literature survey has been conducted to map the territory by focusing on two interrelated tasks. The first one includes the presentation of the main International Management Systems (IMS) with focus on Sustainability and OHS (S_OHSMS) topics and the second task depicts a statistical analysis of the literature-review findings (for the years 2006&ndash ; 2017). In particular, the main purposes of the literature research were: (i) the description of key points of OHSMS and sustainability standards, (ii) the comparative analysis of their characteristics, taking into account several settled evaluation-criteria and (iii) the statistical analysis of the survey&rsquo ; s findings, while our study&rsquo ; s primary aim is the reinforcement of OHMSs&rsquo ; application in any organization. The results evince, that the field of industry (with 28%) and also of the constructions (with 16%), concentrate the highest percentage of OHSMS use. In general, there were only few publications including OHSMSs (referred to various occupational fields) available in the scientific literature (during 2006&ndash ; 2017) but on the other hand, there was a gradually increasing scientific interest for these standards (especially during 2009&ndash ; 2012).

The Organisation for Economic Co-operation and Development (OECD) has developed a sixteen part plan titled Base Erosion and Profit Shifting (BEPS). This comment focuses on the second part of that plan; Neutralizing Hybrid Mismatch Arrangements. Mismatches have become a useful tool for corporations to achieve double non-taxation in various jurisdictions. The comment begins by laying the groundwork of what a hybrid mismatch arrangement is and the current problems and complications with them in international tax. Next, this comment addresses various jurisdictional approaches to mismatches, including: Ireland, The United Kingdom, The United States, and Denmark. The paper moves forward onto a discussion of OECD legislation and how large corporations, most famously Apple have leveraged various jurisdictions laws to their advantage. Finally, this comment proposes that instead of the OECD proposal, jurisdictions should use a bi-lateral treaty approach to implement change to their domestic laws.

This international study investigates factors underlying international variations in rates of youth drug use among representative samples of 15-year-olds in five cities (Bremen, n = 871; Dublin, n = 983; Groningen, n = 487; Newcastle upon Tyne, n = 880; Rome, n = 666). It reveals a higher level of drug use in English-speaking compared to continental populations. Drug use was associated with peer, family and individual factors. Logistic regression showed that family structure and sport were associated with lower rates and delinquent behaviour with higher rates of drug use in all cities and among males and females. Among males, city of residence also independently predicted drug use. The effect of traditional families and studiousness in reducing drug use was most evident for male drug use in low-use cities: higher rates of use in English-speaking cities appear partially due to the drug use of low-risk males.