Suchergebnisse

Zur Vermeidung eines ungebremsten Klimawandels ist es wichtig, Emissionen aus allen Bereichen der Energieversorgung zu reduzieren. Der Stromsektor spielt dabei eine herausragende Rolle, da die Alternativen an CO2-armen Technologien hier besonders groß ist. Erneuerbare Energien und CO2-Abscheidung und -Speicherung (CCS) können einen wichtigen Beitrag leisten, bringen jedoch auch Nachteile mit: fluktuierende Technologien wie Windkraft und Solarenergie schwanken zeitlich und räumlich, CCS ist politischem und öffentlichen Widerstand ausgesetzt. Letzterer erstreckt sich vermehrt auch auf erneuerbare Energien und reduziert dadurch ihr verfügbares Potential. Diese Arbeit entwickelt und vergleicht Szenarien für die Dekarbonisierung des Stromsektors unter Berücksichtigung der Konkurrenz von CCS und erneuerbaren Energien sowie von technischen Fragestellungen der Integration fluktuierender erneuerbarer Energien. Mehrere modellbasierte Studien erkunden die Rollen von erneuerbaren Energien und CCS in Szenarien für CO2-Reduzierung in Deutschland und Europa im Zusammenspiel der Entwicklung von Kapazitäten zur Erzeugung, Speicherung und Übertragung von Strom. Die Ergebnisse zeigen, dass ein starker Ausbau erneuerbarer Energien die wichtigste Rolle in Szenarien für die Stromerzeugung bis 2050 spielt. Die Verfügbarkeit von CCS führt allerdings zu geringeren Gesamtkosten. Die Erweiterung von Kapazitäten zur Stromübertragung erlaubt eine optimierte Installation von erneuerbaren Energien in Gebieten mit hohen Potenzialen und ermöglicht damit höhere Anteile erneuerbarer Energien an der Stromerzeugung und bessere Ausnutzungsgrade. Die entstehenden Kosten solcher indirekten Effekte im Falle einer Begrenzung von Stromleitungsausbau sind sehr hoch im Vergleich zu den reinen Installationskosten. Desweiteren unterstreichen die Modellergebnisse die Notwendigkeit flexibler Kraftwerke in Kombination mit fluktuierenden erneuerbaren Energien. Eine modellbasierte Fallstudie zur Europäischen Union und den angrenzenden Regionen zeigt, dass eine nahezu CO2-freie Stromerzeugung in 2050 auch ohne einen weitreichenden Ausbau der Stromnetze möglich ist, die Gesamtkosten lassen sich jedoch mit länderübergreifenden Netzerweiterungen deutlich senken. Ein eingeschränkter Netzausbau führt zu einem sehr starken Bedarf an Stromspeichern, da hohe lokale Anteile von beispielsweise Photovoltaik zu starken Schwankungen in der Stromerzeugung führen, besonders in zentraleuropäischen Ländern wie Deutschland. Im Gegensatz dazu erlaubt ein optimierter europäischer Netzausbau einen Ausbau von erneuerbaren Energien in Regionen mit den höchsten Potentialen und führt zu geringeren Gesamtkosten der europäischen Stromerzeugung. Ergebnisse einer Studie zur Integration erneuerbarer Energien in Deutschland zeigen, dass die Höhe der Stromnachfrage eine große Relevanz für das Erreichen von Zielen zum Ausbau erneuerbaren Energien und zum Klimaschutz hat. Ein breites Technologieportfolio erlaubt jedoch eine Absicherung gegen das Scheitern von Effizienzzielen für die Stromversorgung: die Verfügbarkeit von CCS und einem breiten Spektrum erneuerbarer Energien, vor allem offshore Windenergie, ermöglicht das Erreichen von Emissions- und erneuerbare Energien-Zielen auch bei hoher Stromnachfrage. Außerdem wird festgestellt, dass der Stromnetzausbau stark von der Technologiewahl beeinflusst wird: in Szenarien ohne offshore Windenergie spielen Nord-Süd-Verbindungen eine untergeordnete Rolle im Vergleich zu allen anderen Szenarien. Die Anbindung der windreichen Regionen im Osten des Landes an die stärker bevölkerten Bundesländer im Westen ist in allen Szenarien von großer Bedeutung. Die in dieser Dissertation diskutierten Studien zeigen, dass eine umfangreiche Emissionsminderung in Deutschland und der europäischen Union durch hohe Anteile von erneuerbaren Energien ermöglicht wird. Die Verfügbarkeit von CCS ist keine notwendige Voraussetzung, erlaubt jedoch das Erreichen von Klimaschutzzielen zu niedrigeren Kosten. Ein breites Portfolio an Technologien ermöglicht die erfolgreiche Integration erneuerbarer Energien während die Gewichtung der einzelnen Optionen vom jeweiligen System abhängt. ; In order to avoid unmanageable impacts of anthropogenic climate change, it is necessary to achieve substantial CO2 emission reductions in all energy sectors. Due to salient decarbonization options such as renewable energy technologies and carbon capture and storage (CCS), the power sector plays a major role in climate change mitigation strategies. However, these options come with a set of challenges: the output of wind and solar energy varies in time and space and CCS faces technical challenges and public acceptance problems. This thesis develops power sector decarbonization scenarios for the EU and Germany while taking into account both the interplay of renewable energy technologies and CCS as mitigation options as well as the technical challenges of renewable energy integration. More specifically, a series of model based studies address the respective roles of CCS and renewable energy technologies in emission reduction strategies while evaluating technical integration options such as transmission, storage and balancing technologies. Results show that large-scale expansion of renewable energies will play the main role in power sector decarbonization scenarios, but the availability of CCS could lead to lower total costs and easier reaching of emission reduction targets through compensation of emissions generated by balancing technologies. Long-distance transmission enables better siting of renewable energy and thus higher achievable renewable shares in power generation and higher capacity factors. These indirect effects of delayed expansions induce additional power system costs, which are high relative to investment costs for new transmission lines. Results also reveal a preference for flexible technologies in combination with high shares of renewables for balancing purposes rather than inflexible baseload plants. A case study for the EU shows that a near-complete decarbonization is possible both with and without transmission expansions, but total power system costs are lower when transmission and storage are available. Restrictions on transmission expansion induce high amounts of storage since high local shares of solar PV lead to large output variations. In contrast, a highly interconnected European power grid allows for optimized renewable power generation siting in regions with highest potentials, which requires large-scale transmission expansions but limits total power system costs. Results from a detailed study for Germany show that the level of power demand is strongly relevant for the realization of high renewable shares and ambitious decarbonization targets. A broad technology portfolio allows to hedge against the failure to meet efficiency goals for electricity demand. CCS is necessary to reach ambitious government targets if power demand is not sufficiently decreased by efficiency measures, as is offshore wind energy. Even in case of decreasing demand, at least one of both technologies needs to be available. The choice of transmission expansion corridors is strongly influenced by technology availability: in scenarios without offshore wind energy, north-south interconnections, which are crucial in all other scenarios, only play a minor role. The studies in this thesis show that a large-scale decarbonization of the German and European power sectors is achievable through large shares of renewable energy technologies for electricity generation. CCS is not a prerequisite for successful CO2 emission strategies, but allows reaching mitigation targets at a lower cost. A portfolio of renewable energy integration options is essential to manage temporal and spatial fluctuations; the optimal technology mix is determined by the underlying power system.

本研究是一項關於北京中年抑鬱症患者主觀經驗的敘事分析。研究的目的在於探尋患者對於自身患病歷程的主觀詮釋,他們的服務需求以及對於中國大陸精神衛生社會工作進行反思。研究的參與對象為目的性抽樣所得到的來自北京的一個抑鬱癥自助團體的八名中年抑鬱癥患者。 ; 患者回顧了他們不同階段的經歷:發病期、住院期以及康復期。然後他們對於這些經歷做了詮釋。基於不同領域的社會服務需求,對於醫院、社區、大眾傳媒以及政府,他們都給出了寶貴的意見。 ; 研究發現,既有的理論觀點對於關著對自身經歷的詮釋有著重要的影響,尤其是生物醫學模型。認知觀點和性別觀點也可以在患者們的敘事中找到蹤跡。精神科醫生在患者的整個經歷中都處於重要的地位,他們的觀點和行為對患者也產生了重要的影響。 ; 患者還受到社會和歷史因素的影響。他們的詮釋會受到社會觀念和文化價值的影響,比如命運、面子、孝順以及性別角色等等。而歷史事件諸如文化大革命以及天安門事件也會對他們的人生經歷以及他們的主觀詮釋造成影響。而中國目前的社會情境也是另一項重要的影響因素。 ; 從他們的故事中,我們可以看到,最重要的主題就是他們在患病過程中認知模式的轉變,包括對待抑鬱癥本身,所接受的服務以及自身的看法。在他們的敘述中,另外兩個主題也是非常值得注意的,那就是和抑鬱症有關的"喪失以及醫院裡非人道的治療方式。 ; 他們的故事為我們對於北京中年抑鬱症患者經歷的理解提供了非常豐富詳實的材料。這些發現對於知識理論的發展、政策的制定以及針對抑鬱症患者的臨床社會工作實踐都有著很大的啟示。整個社會以及不同領域的精神衛生專業人士都應該攜起手來幫助他們,共同去創造一個更加包容和諧的社會。 ; This research was a narrative analysis of the subjective experiences of the depressed middle-aged adults in Beijing, China. The purposes of the research were to explore the clients' subjective interpretation of their lived experience of depression, their service needs and reflect on the improvement of mental health social work in Mainland China. A purposive sample of eight depressed clients from a self-help group in a mental health hospital in Beijing participated in this study. ; The clients talked about their experiences at different stages: the onset, in the hospital and the rehabilitation, and interpreted their experiences. They also gave some advice to the hospital, the community, the mass media and the government based on their social service needs. ; The theoretical perspectives influenced the clients' interpretations of their experiences, especially the biomedical model. The cognitive perspective and the gender perspective could also be found in the client's narratives. The psychiatrists were very important in the whole process of the clients' experiences. Their perspectives and behaviors also influenced the clients. ; It is found that the clients were also influenced by social and historical factors. Their interpretations were affected by social beliefs and cultural values such as fate, face, filial piety and ...

Die Strafverfolgung der Piraterie ist auch drei Jahre nach Beginn der internationalen Marineoperationen am Horn von Afrika ein ungelöstes Problem. Die Gründe hierfür sind vielfältig. Oft wird das Fehlen eines entsprechenden nationalen Piraterierechts als Grund genannt. Fehlender politischer Wille ist der Hauptgrund für einen Verzicht auf Strafverfolgung. Die Verfahren gegen mutmaßliche Piraten sind teuer und langwierig und stellen eine erhebliche logistische Belastung für den anklagenden Staat dar. Die Lasten und Risiken der Strafverfolgung der Piraterie werden von den Staaten nicht altruistisch auf sich genommen, sondern nur, wenn die eigenen Interessen unmittelbar betroffen sind. Die gegenwärtig verfolgte Strategie, das Problem der Strafverfolgung der Piraterie vor Somalia durch Überstellungen in Drittstaaten zu lösen, könnte für die überstellenden Staaten zu einem juristischen Bumerang werden. Art. 105 des Seerechtsübereinkommens stellt keine Grundlage für eine Gerichtsbarkeit von Drittstaaten dar. Eine möglicherweise früher völkergewohnheitsrechtlich bestehende unbeschränkte universelle Gerichtsbarkeit ist jedenfalls spätestens seit der Kodifikation durch das Übereinkommen über die Hohe See und das Seerechtsübereinkommen untergegangen. Ferner stellt sich auch die Frage nach der nationalrechtlichen Strafbefugnis der Drittstaaten. Hiervon unabhängig werden Überstellungen in Drittstaaten, wie die Kündigung des Übernahmeabkommens durch Kenia zeigt, immer nur eine kurzfristige Verschiebung des Problems bedeuten Bereits zu Beginn der Operation ATALANTA hat es national und international Forderungen nach einem internationalen Gerichtshof für Piraterie gegeben. Denkbare Modelle für ein international(-isiert)es Piraterie-Gericht für Somalia wären ein extraterritoriales somalisches Gericht in einem sicheren Drittstaat, spezialisierte Kammern innerhalb der nationalen Gerichtsbarkeit Somalias oder regionaler Staaten, ein regionales Tribunal auf multilateraler Basis, ein internationales Tribunal auf bilateraler Basis oder ein ad hoc Tribunal auf Grundlager einer Resolution des UN-Sicherheitsrates nach Kapitel VII UNC. Letzteres ist vor dem Hintergrund zeitlicher und fachlicher Anforderungen an ein internatio¬nal(-isiert)es Gericht die einzig realistische Alternative. Trotz der hohen Fallzahlen macht die Piraterie vor Somalia aber nur etwa die Hälfte aller Fälle aus. Das Beispiel Somalia zeigt, dass jederzeit irgendwo auf der Welt neue Brennpunkte der Piraterie entstehen können. Auch in Asien nimmt die Piraterie trotz anfänglicher Erfolge bei deren Bekämpfung wieder zu. Das Beispiel Somalia zeigt auch, wie schwer sich die Staaten mit der Strafverfolgung der Piraterie tun. Es läge daher im Interesse der Schifffahrtsnationen über ein ad hoc Tribunal für Somalia hinaus eine ständige Einrichtung zu schaffen, die bei Bedarf unverzüglich die Strafverfolgung aufnehmen kann, wenn ein Staat nicht willens oder in der Lage dazu ist. Hierfür bietet sich die Einrichtung einer Abteilung für Piraterie am Internationalen Seegerichtshof an. Für eine effektive Bekämpfung und Strafverfolgung der Piraterie darf die Reform hier aber nicht stehenbleiben. Insbesondere muss die begriffliche Erfassung strafbarer Handlungen durch Einbeziehung der Küstengewässer erweitert und die Durchlässigkeit der Gewässerzonen durch die Einführung eines Rechts der umgekehrten Nacheile verbessert werden. Daneben müssen das Finanzieren und Organisieren von Piraterie und die Absicht, Piraterie zu begehen, unter Strafe gestellt werden. Die Deklarierung zur völkerrechtlichen Straftat und die Einführung einer Strafverpflichtung sind keine Garantie gegen Straflosigkeit, können aber dazu beitragen, dass sich die Staaten einer Strafverfolgung der Piraterie stärker als bisher verpflichtet fühlen. Mit einem Strafgewaltsgerichtshof gibt es auch eine "kleine Lösung". Dieser könnte die Zuständigkeit zur Strafverfolgung einem der beteiligten Staaten verbindlich zuweisen. ; Three years after the international navy operations have begun at the Horn of Africa; criminal prosecution of piracy is still an unsolved problem. For that there are various reasons. Often it is justified by a missing corresponding international piracy law. A missing political will is the main reason to forbear criminal prosecution. The procedures against alleged pirates are expensive and long-winded and are a considerable logistical burden for the indicting country. The countries do not carry the burdens and risks of a piracy criminal prosecution out of altruistic interest, but only if the own interest are directly affected. The current pursued strategy to solve the problem of piracy criminal prosecution of Somalia by extraditing to a third country could become a judicial boomerang for the extraditing country. Article 105 of UNCLOS does not constitute a basis for jurisdiction of third countries. A possibly unlimited universal jurisdiction of an earlier customary existing international law has certainly gone down ever since the codification of the Convention on the High Seas and UNCLOS. Additionally the question regarding the national legal power to impose sanctions by third countries arises. Regardless of which, an extradition to third countries only imply a short-term remedy for the problem, as the termination of the transfer agreement of Kenya shows. Already at the beginning of the operation ATALANTA there were national and international demands of an International Court of Justice for piracy. Possible models for an international or internationalized piracy court for Somalia could be an extraterritorial Somali court in a safe third country, specialized chambers within Somalia's national jurisdiction or regional country, a regional tribunal on a multilateral base, an international tribunal on a bilateral basis or an ad hoc tribunal based on a resolution of the UN Security Council according to chapter VII UNC. The latter is the only realistic alternative in context of timely and specialized requirements of an international (internationalized) court. Despite the high number of cases, piracy of Somalia only consist of about half of all cases. The example Somalia shows that at any time and anywhere in the world, new piracy burning points can establish. The cases in Asia are again increasing despite the initial success. The example Somalia also shows how difficult it is for the countries to prosecute pirates. Therefore it would be of great interest to the shipping nations to establish additionally to an ad hoc tribunal for Somalia, a constant authority, which when needed can start prosecution immediately when a country is not willing or able to. Here it would be useful to establish a department for piracy at the International Tribunal for the Law of the Sea. In order to enable an effective fight against piracy and criminal prosecution, the reform cannot not stop here. Especially the used terms of criminal acts has to be extended by including the coastal waters and the permeability of the water zones has to be improved by introducing the right of reversed pursuit. In addition to that, piracy financing and organization and the intention to commit piracy must impose penalties. A declaration of international criminal acts and introduction of a prosecution obligation however can contribute to the countries feeling more obligated towards piracy prosecution, stronger than before. However a penal power tribunal offers a "small solution". This could assign bindingly one of the concerned countries the jurisdiction of prosecution.

В статье обсуждаются проблемы формирования новых управленческих подходов в корпоративной политике университетов, построения организационной культуры, способствующей занятию инновационной деятельностью, которая должна опираться на знание ценностей и мотивации людей, имеющих склонность к инновационной деятельности. Выявлено, что деятельность инновационных университетов позволяет принимать, как на федеральном, так и на региональном уровнях меры по созданию условий для развития отраслей экономики, образования и социальной сферы с учетом конкурентных преимуществ каждого региона. В качестве примера формирования и развития новой модели инновационного взаимодействия власти, экономики, образования и бизнеса описаны механизмы создания региональных научно-инновационных кластеров. Рассматривается место, роль и функции кластерных составляющих: региональной власти, ВУЗов, предприятий, бизнес-структур и т.д. Также приводятся исследования организационной культуры российских ВУЗов. Целью нашего исследования является анализ российских и зарубежных исследований по данной проблематике (в частности тех из них, которые затрагивают организационные культуры университетов) и на его основе определение механизмов мотивации персонала ВУЗов (в первую очередь профессорско-преподавательского состава) к занятию инновационно ориентированной научной и административной деятельностью, а также определение возможной системы эффективного взаимодействия региональной власти и ВУЗов, предприятий и бизнеса и основных направлений этого взаимодействия в условиях развития инновационно-ориентированной экономической деятельности в регионе. Методология проведения работы предполагает постановку и решение ключевых задач для достижения поставленной цели: 1. необходимо проанализировать ряд научно-исследовательских публикаций и изысканий по данной проблематике; 2. определить общее и отличное в исследованиях разных авторов по вышеописанной проблематике; 3. теоретизировать основные принципы развития организационной культуры университетов в рамках инновационно-ориентированного подхода; 4. обозначить основные принципы, цели и задачи создания регионального научно-инновационного кластера, его влияние на развитие организационной культуры университета; 5. сформулировать и предложить новые механизмы мотивации инновационно-ориентированной научно-образовательной и административной деятельности персонала вузов. Результатом исследования станет разработка и внедрение в управленческую политику университета новых принципов организации труда, механизмов мотивации персонала, мер и предложений по развитию научноисследовательской и административной деятельности в ВУЗах в рамках интеграции их в региональные научно-инновационные кластеры. Область применения результатов: в разработке Стратегии развития г. Нижнего Новгорода и Нижегородской области, Стратегии развития Нижегородского государственного университета им. Н.И. Лобачевского -Национального исследовательского университета до 2020 года, локальных нормативных актов в сфере трудовых отношений, работе университетских служб и подразделений, малых инновационных предприятий и бизнес-инкубаторов в структуре ВУЗов. ; The article discusses the issues of formation of new management approaches in the corporate policy of universities, development of organizational culture that nurtures innovative activities which in turn should be based on the working knowledge of values and motivations of people with entrepreneurial talents. It has been determined that the activity of innovative universities allows for adoption both on federal and regional levels of measures for creation of conditions for development of sectors of economy, education and social sphere with consideration of competitive advantages of each region. As an example of formation and development of a new model of innovative interaction between government, economy, education and business we described the mechanisms of creation of regional research and innovation clusters. The article also reviews the place, role and functions of cluster components: regional government, universities, enterprises, business-structures, etc. There is also a study of organizational culture of Russian universities provided. The aim of our research is the analysis of Russian and international studies of this topic (particularly, the ones that touch upon the issue of organizational cultures of universities) and, with that in mind, determination of mechanisms of university staff motivation (primarily, teaching staff) for innovative research and administrative work, and determination of a possible system of effective interaction between regional government and universities, enterprises and businesses, and key areas of this interaction in the development of innovative economic activities in the region. Methodology of work involves the statement and solution of key tasks for the achievement of the goals set: 1. It is necessary to analyze a number of research publications and studies on this issue; 2. to determine similarities and differences in the studies made by different authors on the abovementioned issue; 3. to theorize the general principles of development of organizational culture of universities within the framework of innovative approach; 4. to define basic principles, goals and tasks of creation of regional innovation research cluster, its influence on the development of organizational culture of a university; 5. to formulate and propose new mechanisms of motivation for innovative, research, teaching and administrative work of university staff. The result of the study will be the development and implementation into the university managerial policy of new principles of labor management, staff motivation mechanisms, measures and suggestions for enhancement of research and administrative activities in the universities within the framework of their integration into regional innovation research clusters. The field of application of the results: Strategy of Development of Nizhni Novgorod City and Region, Strategy of Development of N.I.Lobachevsky State University of Nizhni Novgorod National Research University until 2020, local statutory acts in the field of labor relations, work of university units and services, small innovative companies and business-incubators within the university structure.

International audience ; For a long time, in France, its first « homeland », as in Latin America from 1945, populism has been connected with democracy, in an ambivalent or ambiguous relationship. Populism can be understood as the disposition of political action to polarize, to simplify and to emphasize antagonisms; for democracy always carries in her the seeds of crisis. The vote in favor of populist organizations is then often lived as a re-appropriation of political decision by those who no longer feel represented by the major parties. Democracy becomes then in populist speech, a vector of affect. The populist appeal to democracy, which we could qualify as « counter-performative », undoes the democratic consensus of representative government provoking polarization and tension, and aims at legitimized violent action. Now, if in the past, the live discourse of the leader was decisive for giving substance to mobilization, today, the mobilizing discourse is at the same time more diffuse and more scattered: populist discourse is self-constitutive and auto-occurs as a hegemonic standard of reference. The populist dynamic shapes characters according to the necessities of the moment and each can then shop in his populist market, choosing such or such a leader-idol on the world stage and changing according to the humors and the situation. Political « lapses » and populist « excesses » all fall within the framework of Justicialist demands (centered on an abstract, immediate and total ideal of justice, and based on a deep and widespread resentment). Another structuring « populithema » of democratomorphic populism is indeed the notion of « impunity ». Used at first in the context of the question of the bringing to justice of the crimes of dictatorships, the notion of impunity extends to economic crimes and more generally, spreads to underscore the privileges of the powerful. When it evokes imperialism and post-colonialism, contemporary populism, posing as a redresser of wrongs, uses fewer economic arguments than a vague notion of domination, carrier of a potential of unveiling and revolt. Populist mobilization appears as a form self-defense: the violence of populism presents itself as a response to a greater violence against the people and oppressed peoples. Captured and recycled by contemporary political anti-Semitism, anti-Zionism constitutes a central part of the new transnational populist approach. In all these respects, the democratic rhetoric of Hugo Chavez is emblematic as Chavez is at once an archetypical contemporary populist leader, an exporter of a model for the radical left (particularly in Europe), and a leader with a transnational vocation. ; Depuis toujours, en France, sa première « patrie » comme en Amérique latine à partir de 1945, le populisme a partie liée avec la démocratie dans une relation ambivalente ou ambigüe. Le populisme peut ainsi être entendu comme cette disposition de l'action politique à faire clivage, à simplifier et emphatiser les antagonismes. Car la démocratie porte toujours en elle un germe de crise. Le vote en faveur de formations populistes est alors souvent vécu comme une réappropriation de la décision politique par ceux qui ne sentent plus représentés par les grands partis. La démocratie devient alors dans le discours populiste, vecteur d'affect. Parole que l'on pourrait qualifier de « contre-performative », l'appel populiste à la démocratie défait le consensus démocratique du gouvernement représentatif en provocant polarisation et tension, et tend à l'action violente légitimée. Or, si par le passé, la parole vivante du leader était déterminante pour donner corps à la mobilisation, aujourd'hui, la parole mobilisatrice est à la fois plus diffuse et plus dispersée : la parole populiste se constitue par elle-même, s'auto-produit comme référentiel hégémonique. La dynamique populiste façonne des figures selon les nécessités du moment et chacun peut alors faire son marché populiste, se choisissant tel ou tel leader fétiche sur la scène mondiale et en changeant selon les humeurs et les situations. Les « dérapages », les « débordements » populistes s'inscrivent tous dans le cadre de revendications justicialistes (axé sur un idéal abstrait, immédiat et total de justice, et fondé sur un ressentiment profond et diffus). Un autre « populithème » structurant du populisme démocratomorphe est en effet la notion d'« impunité ». Utilisée au départ à propos de la question de la justice pour les crimes des dictatures, à l'extension de la notion d'impunité aux « crimes économiques » et plus généralement, son usage se répand pour souligner les privilèges des puissants. Lorsqu'il parle d'impérialisme et de post-colonialisme, le populisme contemporain redresseur de torts use moins d'arguments économiques que de cette notion vague de domination, porteuse d'un potentiel de dévoilement et de révolte. La mobilisation populiste se présente comme une auto-défense : la violence du populisme serait une réponse à une violence plus grande à l'encontre du peuple et des peuples opprimés. Capté et recyclé par l'antisémitisme politique contemporain, l'antisionisme constitue alors une pièce centrale du nouveau dispositif populiste transnational. A tous ces égards, la rhétorique démocratique d'Hugo Chavez est emblématique en tant qu'il est à la fois un archétype du leader populiste d'aujourd'hui, un exportateur de modèle pour une gauche radicale (tout particulièrement en Europe), et un leader à vocation transnationale.

Although still not a member State of the European Union, Croatia has recognized in the spatial data infrastructure a concept that can significantly incite the modernization and effectiveness of the State administration, and create preconditions for the accelerated economic growth. Given this fact, Croatia has defined, after preparations which lasted several years, the legal framework for the national spatial data infrastructure establishment by adopting the Law on State Survey and Real Property Cadastre in 2007. During the adoption of this Law, great attention was paid to it being in line with the EU INSPIRE Directive (European Union, 2007) that was being adopted at the time, so the adopted provisions were fully compatible with the INSPIRE provisions. Regarding the model that Croatia has chosen in the establishment of its National Spatial Data Infrastructure (NSDI), the role of the State Geodetic Administration (SGA), the Croatian National Mapping and Cadastre Agency (NMCA), is significant. The SGA acts as a coordination body for the NSDI establishment, giving technical support to the NSDI bodies. One of the obligations is the establishment of a metadata catalogue through the national geoportal. Significant activities have been undertaken in the field of raising the awareness. The most important studies describing the manner of the NSDI establishment and current national as well as European situation have been translated into Croatian language and distributed to more than 1,000 NSDI stakeholders. Several workshops have been organised in order to transfer the best practices from the countries that have achieved big progress in this field. In parallel with the national activities, Croatia, or rather the SGA, has recognized that the spatial data infrastructure (SDI) development cannot be based on isolated national activities connected exclusively to the INSPIRE Directive but that the Croatian spatial data infrastructure development activities must be part of the development of the regional and European spatial data infrastructure (ESDI). In this context, Croatia has recognized South-Eastern Europe as a region sharing many similarities, whether with regards to the historical legacy, development degree, current development directions, reform activities or the SDI development stage, although it should be pointed out that there are also differences. Given the above-mentioned similarities, Croatia has instigated the regional cooperation linked to the development of both national and regional SDI's. Concrete achievements on this road are the establishment of the regional cooperation between cadastral organization, launching of the annual regional conference on the cadastre and preparation of the first regional SDI project entitled INSPIRATION – Spatial Data Infrastructure in the Western Balkans (Inspiration project). At the European level, the SGA is member of EuroGeographics, European organisation whose purpose is the improvement of the ESDI development, including topographic information, cadastre and land information. This paper describes the role and activities of the SGA in the SDI establishment at the national, regional and European level. ; Iako još nije članica Europske unije, Hrvatska je u infrastrukturi prostornih podataka prepoznala koncept koji može u značajnoj mjeri pospješiti modernizaciju i učinkovitost državne uprave i stvoriti pretpostavke za ubrzani razvoj gospodarstva. Upravo zbog te činjenice Hrvatska je nakon višegodišnjih priprema, donošenjem Zakona o državnoj izmjeri i katastru nekretnina 2007. godine, definirala zakonodavni okvir uspostave nacionalne infrastrukture prostornih informacija. Prilikom usvajanja toga Zakona velika je pozornost posvećena usklađenosti s INSPIRE direktivom EU (European Union 2007) koja je tada bila u donošenju, tako da su usvojene odredbe u potpunosti usklađene s odredbama INSPIRE-a. Pri izboru modela koji je Hrvatska izabrala pri uspostavljanju nacionalne infrasturkture prostornih podataka (NIPP) značajna je bila uloga Državne geodetske uprave (DGU). DGU je koordinacijsko tijelo za uspostavu NIPP-a koje daje tehničku podrušku tijelima NIPP-a. Jedan od zadataka je također uspostava kataloga metapodataka kroz nacionalni geoportal. Značajne aktivnosti učinjene su na polju podizanja svijesti. Najvažnije studije koje opisuju način uspostave NIPP-a, kao i sadašnju nacionalnu i europsku situaciju prevedene su na hrvatski jezik i disdtribuirane na više od 1000 adresa. Organizirano je nekoliko radionica kako bi se prenijelo najbolje primjere iz prakse iz zemalja koje su napravile velike korake na tom polju. Paralelno s nacionalnim aktivnostima Hrvatska je, uz pomoć DGU, prepoznala da se razvoj infrastrukture postorrnih podataka (IPP) ne može temeljiti na izoliranim nacionalnim aktivnostima s isključivom povezanošću na INSPIRE direktivu, već aktivnosti izgradnje hrvatske infrastrukture prostornih podataka moraju biti dio izgradnje regionalne i europske infrastrukture prostornih podatka (EIPP). U tom kontekstu je Hrvatska prepoznala jugoistočnu Europu kao regiju s kojom dijeli mnoge sličnosti, bilo da je riječ o povijesnom nasljeđu, stupnju razvijenosti, aktualnim pravcima razvoja i reformskim aktivnostima i stanju razvoja IPP-a, iako treba istaknuti da postoje i razlike. Upravo zbog navedenih sličnosti, Hrvatska je potaknula uspostavu regionalne suradnje na izgradnji kako nacionalnih, tako i regionalnog IPP-a, s ciljem da se zajedničkim naporom svih zemalja sudionica ubrza izgradnja takvog IPP-a. Konkretna postignuća na tom putu su uspostava regionalne suradnje katastarskih organizacija, pokretanje godišnje Regionalne konferencije o katastru i priprema prvog regionalnog IPP projekta nazvanog INSPIRATION – SDI in the Western Balkan (projekt Inspiration). Na europskoj razini DGU je članica EuroGeographicsa, europske organizacije čija je svrha poboljšanje razvoja EIPP-a, uključujući topografske informacije, katastar i zemljišne informacije. U ovome se radu opisuje uloga DGU pri uspostavi IPP-a na nacionalnoj, regionalnoj i europskoj razini.

The present research aims to demonstrate the need for mandatory use of the technical basis and implementation of a uniform system of Planning and Control Master Profit or short-term budget for all Small and Medium Enterprises (SMEs) based in the industrial PERU, prior to the use of Strategic Business Plan projected the long term. In our country, according to studies by the Ministry of Labour and Social, 95% is represented by Small and Medium Enterprises (SMEs) and only 5% personifies the large corporations. Also, publications of the Superintendency of Tax Administration (SUNAT) state that 60% of domestic enterprises are informal. In the global market the domestic firm, has to deal with large organizations, a very intense competitive situation and hostile, that they enjoy using the Planning and Utility Control on a daily basis, but the average entrepreneur unknown. Noteworthy among the benefits to the micro level, encouraging healthy competition and improving business efficiency at the national and international levels, producing also the employer strengthening the regional integration processes such as the Andean Community of Nations (CAN). The targets we have set to develop this work are: 1. Allow greater understanding of the importance, to know in advance, costs of production or operation and performance of each company in the industrial sector mainly exporter. 2. Relieve the hierarchy that these techniques have for the exercise of healthy competition. Urging the administration to plan more economical use of labor, materials and capital. 3. Develop a foresight culture in human resources business environment, instilling in all levels of government, the habit of proper consideration, careful and appropriate use of all relevant factors before making major decisions. With a specific goal: To propose a model Annual Plan and Utility Control for Short- Term Industrial Peruvian SMEs. With what could be achieved to recommend the establishment of specific curricula in our School of Accounting to prepare specialists in Planning and Control Systems of Utilities both for SMEs and for the different branches of economic activity thus helping to reduce informality business operations, improve decision making, optimize the use of scarce resources of SMEs, supporting the goals of our University and to the economic and social development. ; En el Perú, según estudios realizados por el Ministerio de Trabajo y Promoción Social, el 95% de las empresas esta representado por Micro y Pequeñas Empresas (MYPES) y sólo el 5% de ellas personifica a la Gran Empresa. Asimismo, publicaciones de la Superintendencia de Administración Tributaria (SUNAT) expresan que el 60% de las empresas nacionales son informales. El trabajo que exponemos a continuación, está referido al área de CONTABILIDAD – INFORMACIÓN PARA LA TOMA DE DECISIONES (Contabilidad de Costos: Modelos y Enfoques), busca los siguientes objetivos: 1. Permitir una mayor comprensión de la importancia que tiene, conocer por adelantado, los costos de producción u operación y los resultados de cada empresa del sector industrial preferentemente exportador. 2. Relevar la jerarquía que estas técnicas tienen para el ejercicio de una sana competencia. Impulsando a la administración a planificar el empleo más económico de la mano de obra, de los materiales y del capital. 3. Desarrollar una cultura prospectiva en el recurso humano empresarial medio, inculcando en todos los niveles de la administración, el hábito de la consideración oportuna, cuidadosa y apropiada de todos los factores pertinentes, antes de tomar decisiones de trascendencia. La meta específica es proponer un Modelo de Plan Anual y Control de Utilidades de Corto Plazo para las MYPES Industriales Peruanas. La metodología utilizada para el desarrollo de este trabajo de investigación es de tipo Inductivo y Deductivo, aplicado con el propósito de establecer las conclusiones y generalizar los resultados. De Síntesis, para establecer la relación causa-efecto entre los objetos que componen los elementos de la investigación. Y la técnica de Análisis Documental, que nos permitirá obtener la información principalmente de textos, que consiste en consultar la bibliografía integrada por libros de costos y gestión de costos referidos al Plan Anual de Utilidades o Plan Maestro. El resultado de este trabajo pretende demostrar la necesidad del uso obligatorio de los fundamentos técnicos e implementación de un sistema uniforme de Plan Anual y Control de las Utilidades a corto plazo, como estrategia de integración, para todas las Micro y Pequeñas Empresas (MYPES) industriales radicadas en el PERÚ, como paso previo al empleo del Plan Estratégico del Negocio proyectado al largo plazo. Con lo que se lograría recomendar el establecimiento de Planes Curriculares específicos en nuestra Facultad de Ciencias Contables para preparar especialistas en Sistemas de Planeamiento y Control de Utilidades tanto para las MYPES como para las distintas ramas de la actividad económica, en coordinación con la Contaduría Pública de la Nación y la Federación de Contadores Públicos del Perú, contribuyendo con ello a reducir la informalidad de las actividades empresariales, mejorar la toma de decisiones, optimizar el uso de los escasos recursos de las MYPES, apoyando a los fines de nuestra Universidad y al desarrollo económico y social del país. Palabras clave: Plan anual de utilidades. Plan maestro, planeamiento y Control de utilidades, Presupuesto anual.

Después de la independencia del Perú de la Corona Española a principios del siglo XIX, los vencedores de la contienda se vieron en la necesidad de fundar una sociedad política imaginaria que diera sustento jurídico a la 'nación peruana', podría parecer que sólo las naciones originarias o pueblos indígenas habrían podido llenar esta necesidad. Sin embargo, debido al agotamiento político que habían sufrido los grupos indígenas después de las guerras de independencia, el grupo social preeminente criollo/occidental desarrolló un proceso de construcción nacional basado únicamente en sus preceptos culturales y políticos. La constitución del Perú republicano como sociedad política se funda en la realidad post colonial de la historia peruana, y en la relegación jurídica de la diferencia étnica/nacional que atraviesa toda la sociedad a favor de la entronización del criollo como modelo político 'normal' de ciudadano. Esta relegación se ha plasmado en los diecisiete documentos constitucionales que han regido la vida del Perú republicano. Este artículo expone, desde una perspectiva socio jurídica, el tratamiento que desde el Derecho constitucional peruano se ha dado a la multiculturalidad. Con este objetivo describe la sociedad postcolonial multicultural peruana caracterizada por la existencia de una sociedad compuesta por varios grupos culturales (naciones) en grandes espacios territoriales, y también por diversos grupos étnicos presentes en las grandes ciudades. Resume las respuestas que el Estado ha dado a la diferencia cultural. Identifica, a grandes rasgos, las dos tendencias del pensamiento social y político que tienen influencia en el constitucionalismo peruano sobre la diferencia cultural, trazando una propuesta de los períodos que ha atravesado su desarrollo. Finalmente, propongo algunas ideas para superar la tendencia jurídica cultural de relegación de la realidad multicultural del Perú. ; After the independence of Peru from the Spanish Crown at the beginning of 19 the century, the victorious of the contest met in the need to found an imaginary political society which would give a juridical sustenance to the 'Peruvian nation', it might seem that only the original nations or indigenous peoples might have filled this need. Nevertheless, due to the political depletion that the indigenous groups had suffered after the wars of independence, the Creole/western social pre-eminent group developed a process of national construction based only on its cultural and political precepts. The constitution of republican Peru as a political society is founded on the post colonial reality of the Peruvian history, and on the juridical relegation of the ethnic/national difference that crosses the whole society in favour of the enthronement of the Creole as political 'normal' model of citizen. This relegation has taken form of seventeen constitutional documents that have governed the life of republican Peru. This article exposes, from a socio juridical perspective, the treatment that the Peruvian Constitutional law has given to the multiculturality. With this objective it describes the postcolonial multicultural Peruvian society characterized by the existence of a society composed by several cultural groups (nations) in big territorial spaces, and also for diverse ethnic groups present in the big cities. It summarizes the answers that the State has given to the cultural difference. It identifies, in to big features, two trends of the social and political thought that have influenced the Peruvian constitutionalism on the cultural difference, planning a proposal about the period that has crossed its development. Finally, I propose some ideas to overcome the juridical cultural trend of relegation of the multicultural reality of Peru. ; Depois da independência do o Peru da Corona Española a princípios do século XIX, os vencedores da disputa se viram na necessidade de fundar uma sociedade política imaginária que desse sustento jurídico à 'nação peruana', poderia parecer que só as nações originárias ou povos indígenas haveriam cheio esta necessidade. No entanto, devido ao esgotamento político que tinham sofrido os grupos indígenas depois das guerras de independência, o grupo social preeminente crioulo/ocidental desenvolveu um processo de construção nacional baseado unicamente nos seus preceitos culturais e políticos. A constituição do o Peru republicano como sociedade política se capa na realidade post colonial da história peruana, e na relegación jurídica da diferença étnica/nacional que atravessa toda a sociedade a favor da entronização do crioulo como modelo político 'normal' de cidadão. Esta relegación se plasmou nos dezessete documentos constitucionais que regeram a vida do o Peru republicano. Este artigo expõe, desde uma perspectiva sócio jurídica, o tratamento que desde o Direito Constitucional peruano se há dado à multiculturalidade. Com este objetivo descreve a sociedade postcolonial multicultural peruana caracterizada pela existência de uma sociedade composta por vários grupos culturais (nações) em grandes espaços territoriais, e também por diversos grupos étnicos presentes nas grandes cidades. Resume as respostas que o Estado há dado à diferença cultural. Identifica, a grandes rasgos, as duas tendências do pensamento social e político que têm influência no constitucionalismo peruano sobre a diferença cultural, traçando uma proposta dos períodos que atravessou seu desenvolvimento. Finalmente, proponho algumas idéias para superar a tendência jurídica cultural de relegación da realidade multicultural do o Peru.

In the market environment every company is seeking to obtain and maintain the best market share. One of the mechanisms in achieving this goal is an effective internal control of the company. With growing competition, fast development and introduction of new technologies, progressing complexity of business projects, and enlarging business diversity, company management is becoming increasingly more complicated. Consequently, company internal control is becoming a more and more complicated task. A good company internal control system is one of the guarantees of effective company business. Following Lithuanian accession to the EU the economy grows fast and organisations look for new courses of action, expand the scope of their activities and thus face new types of risk. To achieve the best possible results a company must exploit all possible resources. Under such circumstances it may be difficult to acquire a competitive potential in the European Union unless there is an efficient internal control in place. Huge financial scandals of the end of the 20th century, such as Enron, WorldCom, Ahold, Parmalat, etc. made it obvious that companies without an internal control system are destined to die. Moreover, those bankruptcy cases revealed insufficient regulation of internal control. The current global crisis showed that corporate internal control failed to reveal major business risks faced by companies and to minimize such risks to an acceptable level. Likewise, corporate management systems failed to introduce urgent anti-crisis measures. The above prompts the relevance and importance of the topic. Research object: corporate internal control system under the conditions of transformation. Research objective: to analyse the changes in the corporate internal control system predetermined by the transformation period and to suggest an internal control pattern that focuses on risk management. Key scientific findings of the research 1. For the first time, analysis of different approaches towards the internal control was performed. After they were systematised, two directions of the internal control analysis were established: 1) internal control structure; 2) internal control implementation process. If the internal control is considered from a single of the above aspects, all the essential qualities fail to be revealed. Consequently the aforesaid directions have to be combined and the internal control system should be considered as a process defined by the actions of the management, which is based on provisions of ethics and social responsibility and is meant to secure the implementation of the business policy of the company and to achieve the set objectives. 2. Comparative analysis of internal control patterns was performed. 3. For the first time, legal framework regulating internal control of economic entities engaged in different business sectors in Lithuania was analysed. It was discovered that Lithuanian legislation fails to offer a systematic approach towards internal control. 4. The internal control system of Lithuanian companies was analysed. The corporate internal control was researched in 2001 and 2007 in order to determine the changes in the internal control of the companies. 5. Improvements were introduced in the internal control model for small and medium enterprises by including the following key elements: 1) control environment, 2) risk management, 3) information system and informing; 4) control factors; and 5) monitoring. 6. It was suggested that the research into the control environment should focus on the aspects of ethics and socially responsible company. 7. It was suggested that while evaluating the financial activities of a company at the risk management stage it is expedient to: 1) perform analysis of relative indices, 2) to assess the probability of company bankruptcy, 3) to forecast cash flow from the main business activities of the company. 8. It was suggested to investigate and manage the fraud risk at the risk management stage. An algorithm of auditor's actions was developed, which can be applied when circumstances indicating a possibility of errors and fraud are observed. 9. It was suggested that the analysis of the accounting system should include the following areas that are significant with respect of the internal control: selection of accounting policy and individual accounting processes. For the purpose of control, it is important to investigate both the policy of financial and management accounting. Key applicable findings of the research 1. Improved internal control system evaluation methodology for small and medium enterprises, which is designed for practical application by independent and internal auditors and company management in deciding the standing of the company control. 2. Internal control measures for individual accounting processes were systemized and presented. The urgency of analysing the accounting policy as a system of prevention control measures was substantiated. 3. After the possibilities at Lithuanian companies were analysed with the help of the recourse analysis of forecasting cash flows from main activities, a pattern for forecasting the future cash flows was suggested. 4. A system of prevention measures for organisational and technical aspects of financial accounting policy was brought forward. A special emphasis was placed on control measures in changing the accounting policy. 5. A modified production cost calculation methodology was designed for small and medium enterprises, where the production costs are accounted by using traditional cost price calculation methods, while operation costs are calculated by using elements of modern management accounting theory.

Cognitive radios have been proposed to address the dual problem of spectrum under-utilization and the need for vast swathes of new spectrum in the 0-3GHz band for wireless data services. Previous research in the area of cognitive radios has concentrated on signal processing (SP) innovations for improved detection with a limited number of samples (a.k.a detection sensitivity). However the SP perspective alone is unable to recover much unused spectrum. In this thesis we focus on two fronts to maximize the recovery of unused spectrum. First, we take a spatial perspective on spectrum usage. Second, we will look at advanced algorithms which use other radios and frequencies to aid the detection process.The spatial perspective is necessitated by the FCC's decision to open up TV bands for 'white space'/opportunistic spectrum use. Examination of the FCC's choice of parameters reveals the political and engineering tradeoffs made by the FCC. The FCC's rules applied to the database of TV transmitters and the population density of the United States as per the census of 2000 reveal that the geo-location rules enable an average of 9 white space channels per person. This number does not change significantly even if the secondaries take a purely selfish approach and operate only where the pollution from TV transmitters is low. The corresponding political tradeoff sacrifices 1 people-channel for broadcast use to gain 8 people-channels for white space use. Spectrum sensing is another mechanism to recover the available opportunity. Here, the FCC's sensing rule of -114dBm is very conservative and yields only a average of 1 white space channel per person. This spatial analysis points to the inability of traditional detection metrics in predicting the spatial performance of sensing. To overcome this problem, we propose the twin metrics of Fear of Harmful Interference (FHI) and Weighted Probability of Area Recovered (WPAR) to quantify the performance of sensing relative to geo-location. Fear of Harmful interference (FHI), captures the safety to the primary users and is largely the fading-aware probability of missed detection with modifications to allow easier incorporation of system-level uncertainty. Weighted Probability of Area Recovered (WPAR), captures the performance of spectrum sensing by appropriately weighting the probability of false alarm (PFA) across different spatial locations. These metrics give a unifying framework in which to compare different spectrum-sensing algorithms. Reasonable parameters for this metric (most crucially, something which can be interpreted as a spatial discount factor) are obtained from the TV database and US population data. Cooperative Sensing, in which secondaries use sensing results from multiple nearby radios to decide on whether the band is free to use, has been proposed as a mechanism to improve the performance over a single radio. However, the motivation for using cooperative sensing is different for recovering a temporal as opposed to recovering a spatial hole. For a temporal hole, cooperative sensing is used to gather as much energy in the primary signal as possible, thus maximizing the gap between the means of the signal present and signal absent hypotheses. For a spatial hole there is a mapping between the nominal signal strength at a given distance from the transmitter and the distance itself. By cooperating the hope is to converge to this nominal signal level. This difference has major implications on the choice of cooperation rule for different scenarios. A median rule is proposed as a robust cooperation rule for spatial holes. This rule can be implemented as a hard combining rule and is robust to uncertainties in the fading models and untrusted radio behavior. Unfortunately all cooperation suffers when there is a loss in spatial diversity. To combat shadowing correlation across space, assisted/calibrated detection in the form of multiband sensing is proposed. In multiband sensing, detection results from nearby frequencies is used to aid detection in the frequency band of interest. Cooperation across multiband radios is robust against channel correlation and provides gains by weeding out radios afflicted by adverse propagation environments. A mobile, wideband testbed was designed and used to capture TV signals in the 500-700MHz band at various locations in Berkeley, CA. Analysis of these measurements reveals high shadowing and multipath spread correlation across frequencies. These new insights into the spectral environment are used to design detectors that perform better than a single band detector. The ability to coexist with primaries of different scales (high power TV transmitters and low power Wireless Microphones) is an important requirement for a cognitive radio system. When sensing a large scale primary, a small scale secondary user can make its own decision about transmission based on the sensing results from its neighborhood. This assumption fails when the scale of the primary is comparable to the scale of the secondary user. In this scenario, we need to decouple sensing from admission control -- a sensor network is required to perform the sensing and localize the primary. For small primaries, the environment over which the sensing results are valid is small which imposes certain minimum density requirements for sensor nodes. Location information of the primary and secondary users is key for such an admission control algorithm to operate successfully.

In the market environment every company is seeking to obtain and maintain the best market share. One of the mechanisms in achieving this goal is an effective internal control of the company. With growing competition, fast development and introduction of new technologies, progressing complexity of business projects, and enlarging business diversity, company management is becoming increasingly more complicated. Consequently, company internal control is becoming a more and more complicated task. A good company internal control system is one of the guarantees of effective company business. Following Lithuanian accession to the EU the economy grows fast and organisations look for new courses of action, expand the scope of their activities and thus face new types of risk. To achieve the best possible results a company must exploit all possible resources. Under such circumstances it may be difficult to acquire a competitive potential in the European Union unless there is an efficient internal control in place. Huge financial scandals of the end of the 20th century, such as Enron, WorldCom, Ahold, Parmalat, etc. made it obvious that companies without an internal control system are destined to die. Moreover, those bankruptcy cases revealed insufficient regulation of internal control. The current global crisis showed that corporate internal control failed to reveal major business risks faced by companies and to minimize such risks to an acceptable level. Likewise, corporate management systems failed to introduce urgent anti-crisis measures. The above prompts the relevance and importance of the topic. Research object: corporate internal control system under the conditions of transformation. Research objective: to analyse the changes in the corporate internal control system predetermined by the transformation period and to suggest an internal control pattern that focuses on risk management. Key scientific findings of the research 1. For the first time, analysis of different approaches towards the internal control was performed. After they were systematised, two directions of the internal control analysis were established: 1) internal control structure; 2) internal control implementation process. If the internal control is considered from a single of the above aspects, all the essential qualities fail to be revealed. Consequently the aforesaid directions have to be combined and the internal control system should be considered as a process defined by the actions of the management, which is based on provisions of ethics and social responsibility and is meant to secure the implementation of the business policy of the company and to achieve the set objectives. 2. Comparative analysis of internal control patterns was performed. 3. For the first time, legal framework regulating internal control of economic entities engaged in different business sectors in Lithuania was analysed. It was discovered that Lithuanian legislation fails to offer a systematic approach towards internal control. 4. The internal control system of Lithuanian companies was analysed. The corporate internal control was researched in 2001 and 2007 in order to determine the changes in the internal control of the companies. 5. Improvements were introduced in the internal control model for small and medium enterprises by including the following key elements: 1) control environment, 2) risk management, 3) information system and informing; 4) control factors; and 5) monitoring. 6. It was suggested that the research into the control environment should focus on the aspects of ethics and socially responsible company. 7. It was suggested that while evaluating the financial activities of a company at the risk management stage it is expedient to: 1) perform analysis of relative indices, 2) to assess the probability of company bankruptcy, 3) to forecast cash flow from the main business activities of the company. 8. It was suggested to investigate and manage the fraud risk at the risk management stage. An algorithm of auditor's actions was developed, which can be applied when circumstances indicating a possibility of errors and fraud are observed. 9. It was suggested that the analysis of the accounting system should include the following areas that are significant with respect of the internal control: selection of accounting policy and individual accounting processes. For the purpose of control, it is important to investigate both the policy of financial and management accounting. Key applicable findings of the research 1. Improved internal control system evaluation methodology for small and medium enterprises, which is designed for practical application by independent and internal auditors and company management in deciding the standing of the company control. 2. Internal control measures for individual accounting processes were systemized and presented. The urgency of analysing the accounting policy as a system of prevention control measures was substantiated. 3. After the possibilities at Lithuanian companies were analysed with the help of the recourse analysis of forecasting cash flows from main activities, a pattern for forecasting the future cash flows was suggested. 4. A system of prevention measures for organisational and technical aspects of financial accounting policy was brought forward. A special emphasis was placed on control measures in changing the accounting policy. 5. A modified production cost calculation methodology was designed for small and medium enterprises, where the production costs are accounted by using traditional cost price calculation methods, while operation costs are calculated by using elements of modern management accounting theory.

Maģistra pētījuma mērķis ir, izmantojot informācijas analīzi par kvalitātes pārvaldības sistēmu un veiktajām klientu aptaujām, izpētīt, vai ir uzlabojusies sniegto pakalpojumu kvalitāte pašvaldības organizācijā - Rīgas domes Pilsētas attīstības departamentā un Būvvaldē. Šajā darbā, pamatojoties uz teorētiskiem materiāliem, autora praktisko pieredzi, analizējot esošo situāciju, ir izpētīts KVS uzturēšana un pilnveidošana, kā arī klientu apkalpošanas process Rīgas domes Pilsētas attīstības departamentā. Maģistra darbā ir sešas nodaļas. Pirmajā nodaļā ir raksturota kvalitātes vadības sistēma. Otrajā nodaļā sniegta informācija par kvalitātes vadības sistēmas ieviešanas īpatnībām un nepieciešamību valsts un pašvaldības iestādēs. Tā kā šis pētījums ir izstrādāts un balstīts uz Rīgas domes Pilsētas attīstības departamenta sniegto pakalpojumu kvalitātes pārvaldības sistēmas procesu pieeju, trešajā nodaļā autore raksturo un analizē Pilsētas attīstības departamentu kā vienotu sistēmu - procesu kopumu - sniedz informāciju par Rīgas domes Pilsētas attīstības departamenta izveidi, organizatorisko struktūru un apraksta procesu pieeju kvalitātes sistēmas vadībā. Ceturtajā nodaļā ir raksturots Klientu apkalpošanas centrs, tās darbības reglamentējošie dokumenti un ar klientiem saistīto procesu vadība atbilstoši starptautiskā ISO 9001:2000 un ISO 9001:2008 standarta prasībām. Fiksētas neatbilstības, noteiktas korektīvās un preventīvās darbības saistībā ar klientu apkalpošanas procesiem. Maģistra darba piektajā nodaļā darba autore veikusi pašvaldības organizācijas vērtējumu no procesu pieejas viedokļa kvalitātes pārvaldībā atbilstoši starptautiskā ISO 9001:2000 un jaunā ISO 9001:2008 standarta prasībām. Sestajā nodaļā ir sniegts īss pašvaldības organizācijas vērtējums pēc EFQM izcilības modeļa kritērijiem. Maģistra darba nobeigumā, pamatojoties uz izstrādāto darbu gan no teorētiskā, gan no praktiskā aspekta pašvaldības organizācijas pārvaldības vērtējumā un veiktās klientu aptaujas analīzi, autore ir nonākusi pie vairākiem secinājumiem un ir izstrādājusi priekšlikumus korektīvai un preventīvai darbībai KVS uzlabošanai. Darba rezultāti tiks praktiski izmantoti, pilnveidojot Rīgas pilsētas Būvvaldes kvalitātes vadības sistēmas procesus un autores izstrādāto Klientu apkalpošanas centra koncepciju ar tajā iekļauto Klientu apkalpošanas rokasgrāmatu, pievienojot to KVS dokumentācijai, lai uzlabotu klientu apkalpošanas procesu kvalitāti. Tāpat darba rezultāti tiks praktiski izmantoti iesaistīto Būvvaldes struktūrvienību darbinieku informēšanai. Autores izstrādāto Klientu apkalpošanas centra koncepciju ar Klientu apkalpošanas rokasgrāmatu var izmantot kā paraugu jebkurš pašvaldības uzņēmums, kas sniedz pakalpojumus centralizēti caur Klientu apkalpošanas centru un tiek virzīts caur vairākām struktūrvienībām un nodaļām. ; The purpose of the master studies research is to find out, if there are any improvements in the provided service of the Riga council City development department and the Construction administration, by using information processing about the quality management system and processing information received from inquiries filled out by customers. In this study, reposing on theoretical materials and the practical experience of the authoress and by analyzing the current situation, the maintenance and improvement of the quality improvement system and the customer management process in the Riga council City development department has been researched. The master studies paper has six chapters. The quality management system is described in the first chapter. Information about the specifications and necessity of the implementation of the quality management system is provided in the second chapter. According to the fact, that this paper is written and based on the Riga council City development departments approach on the provided services quality management system, the authoress analyses and characterizes the City development department as a whole system – a totality of processes – provides information about the establishment of the Riga council City development department, organizing structure, and writes about approach on processes in the quality management system in the third chapter. The customer service centre, its activity regulation documents and the processes connected with the customer service management according to the international ISO 9001:2000 and ISO 9001:2008 standard demands, are described in the fourth chapter. Also, stated non-compliances, definite corrective and preventive actions associated with customer service processes are described in the fourth chapter. In the fifth chapter, the authoress made a evaluation on the regional governments organization from the view of opinion of the process approach of the quality management system according to the international ISO 9001:2000 and ISO 9001:2008 standard demands. A short evaluation, according to the EFQM excellence model criterion, on the regional governments' organization is given in the sixth chapter. According to the written master studies paper from the theoretical and practical aspects in the regional governments' organizations evaluation and the inquiry, that was made on the customers, the authoress has come to several conclusions, and has come up with suggestions to improve the quality management system, in the conclusion of the master studies paper. The volume of the paper is 137 pages, 13 tables and 30 pictures are also included in the work. 52 bibliographic terms and 5 supplements are found in the paper, including a Customer service centre conception and a customer service manual, written by the authoress. The results of this paper will be used by improving the Riga city construction administrations quality management system processes, and the customer service centre conception, written by the authoress, with the included customer service manual, adding it to the quality administration system's documentation, to improve the quality of the customer service. Also, the results of this paper will be practically used to inform the involved employee of the construction administration. The customer service centre conception with the customer service manual can be used as an example by any regional governments institution, that provides its services through the customer service centre, and has to go through several structural units and divisions.

In the market environment every company is seeking to obtain and maintain the best market share. One of the mechanisms in achieving this goal is an effective internal control of the company. With growing competition, fast development and introduction of new technologies, progressing complexity of business projects, and enlarging business diversity, company management is becoming increasingly more complicated. Consequently, company internal control is becoming a more and more complicated task. A good company internal control system is one of the guarantees of effective company business. Following Lithuanian accession to the EU the economy grows fast and organisations look for new courses of action, expand the scope of their activities and thus face new types of risk. To achieve the best possible results a company must exploit all possible resources. Under such circumstances it may be difficult to acquire a competitive potential in the European Union unless there is an efficient internal control in place. Huge financial scandals of the end of the 20th century, such as Enron, WorldCom, Ahold, Parmalat, etc. made it obvious that companies without an internal control system are destined to die. Moreover, those bankruptcy cases revealed insufficient regulation of internal control. The current global crisis showed that corporate internal control failed to reveal major business risks faced by companies and to minimize such risks to an acceptable level. Likewise, corporate management systems failed to introduce urgent anti-crisis measures. The above prompts the relevance and importance of the topic. Research object: corporate internal control system under the conditions of transformation. Research objective: to analyse the changes in the corporate internal control system predetermined by the transformation period and to suggest an internal control pattern that focuses on risk management. Key scientific findings of the research 1. For the first time, analysis of different approaches towards the internal control was performed. After they were systematised, two directions of the internal control analysis were established: 1) internal control structure; 2) internal control implementation process. If the internal control is considered from a single of the above aspects, all the essential qualities fail to be revealed. Consequently the aforesaid directions have to be combined and the internal control system should be considered as a process defined by the actions of the management, which is based on provisions of ethics and social responsibility and is meant to secure the implementation of the business policy of the company and to achieve the set objectives. 2. Comparative analysis of internal control patterns was performed. 3. For the first time, legal framework regulating internal control of economic entities engaged in different business sectors in Lithuania was analysed. It was discovered that Lithuanian legislation fails to offer a systematic approach towards internal control. 4. The internal control system of Lithuanian companies was analysed. The corporate internal control was researched in 2001 and 2007 in order to determine the changes in the internal control of the companies. 5. Improvements were introduced in the internal control model for small and medium enterprises by including the following key elements: 1) control environment, 2) risk management, 3) information system and informing; 4) control factors; and 5) monitoring. 6. It was suggested that the research into the control environment should focus on the aspects of ethics and socially responsible company. 7. It was suggested that while evaluating the financial activities of a company at the risk management stage it is expedient to: 1) perform analysis of relative indices, 2) to assess the probability of company bankruptcy, 3) to forecast cash flow from the main business activities of the company. 8. It was suggested to investigate and manage the fraud risk at the risk management stage. An algorithm of auditor's actions was developed, which can be applied when circumstances indicating a possibility of errors and fraud are observed. 9. It was suggested that the analysis of the accounting system should include the following areas that are significant with respect of the internal control: selection of accounting policy and individual accounting processes. For the purpose of control, it is important to investigate both the policy of financial and management accounting. Key applicable findings of the research 1. Improved internal control system evaluation methodology for small and medium enterprises, which is designed for practical application by independent and internal auditors and company management in deciding the standing of the company control. 2. Internal control measures for individual accounting processes were systemized and presented. The urgency of analysing the accounting policy as a system of prevention control measures was substantiated. 3. After the possibilities at Lithuanian companies were analysed with the help of the recourse analysis of forecasting cash flows from main activities, a pattern for forecasting the future cash flows was suggested. 4. A system of prevention measures for organisational and technical aspects of financial accounting policy was brought forward. A special emphasis was placed on control measures in changing the accounting policy. 5. A modified production cost calculation methodology was designed for small and medium enterprises, where the production costs are accounted by using traditional cost price calculation methods, while operation costs are calculated by using elements of modern management accounting theory.

In the market environment every company is seeking to obtain and maintain the best market share. One of the mechanisms in achieving this goal is an effective internal control of the company. With growing competition, fast development and introduction of new technologies, progressing complexity of business projects, and enlarging business diversity, company management is becoming increasingly more complicated. Consequently, company internal control is becoming a more and more complicated task. A good company internal control system is one of the guarantees of effective company business. Following Lithuanian accession to the EU the economy grows fast and organisations look for new courses of action, expand the scope of their activities and thus face new types of risk. To achieve the best possible results a company must exploit all possible resources. Under such circumstances it may be difficult to acquire a competitive potential in the European Union unless there is an efficient internal control in place. Huge financial scandals of the end of the 20th century, such as Enron, WorldCom, Ahold, Parmalat, etc. made it obvious that companies without an internal control system are destined to die. Moreover, those bankruptcy cases revealed insufficient regulation of internal control. The current global crisis showed that corporate internal control failed to reveal major business risks faced by companies and to minimize such risks to an acceptable level. Likewise, corporate management systems failed to introduce urgent anti-crisis measures. The above prompts the relevance and importance of the topic. Research object: corporate internal control system under the conditions of transformation. Research objective: to analyse the changes in the corporate internal control system predetermined by the transformation period and to suggest an internal control pattern that focuses on risk management. Key scientific findings of the research 1. For the first time, analysis of different approaches towards the internal control was performed. After they were systematised, two directions of the internal control analysis were established: 1) internal control structure; 2) internal control implementation process. If the internal control is considered from a single of the above aspects, all the essential qualities fail to be revealed. Consequently the aforesaid directions have to be combined and the internal control system should be considered as a process defined by the actions of the management, which is based on provisions of ethics and social responsibility and is meant to secure the implementation of the business policy of the company and to achieve the set objectives. 2. Comparative analysis of internal control patterns was performed. 3. For the first time, legal framework regulating internal control of economic entities engaged in different business sectors in Lithuania was analysed. It was discovered that Lithuanian legislation fails to offer a systematic approach towards internal control. 4. The internal control system of Lithuanian companies was analysed. The corporate internal control was researched in 2001 and 2007 in order to determine the changes in the internal control of the companies. 5. Improvements were introduced in the internal control model for small and medium enterprises by including the following key elements: 1) control environment, 2) risk management, 3) information system and informing; 4) control factors; and 5) monitoring. 6. It was suggested that the research into the control environment should focus on the aspects of ethics and socially responsible company. 7. It was suggested that while evaluating the financial activities of a company at the risk management stage it is expedient to: 1) perform analysis of relative indices, 2) to assess the probability of company bankruptcy, 3) to forecast cash flow from the main business activities of the company. 8. It was suggested to investigate and manage the fraud risk at the risk management stage. An algorithm of auditor's actions was developed, which can be applied when circumstances indicating a possibility of errors and fraud are observed. 9. It was suggested that the analysis of the accounting system should include the following areas that are significant with respect of the internal control: selection of accounting policy and individual accounting processes. For the purpose of control, it is important to investigate both the policy of financial and management accounting. Key applicable findings of the research 1. Improved internal control system evaluation methodology for small and medium enterprises, which is designed for practical application by independent and internal auditors and company management in deciding the standing of the company control. 2. Internal control measures for individual accounting processes were systemized and presented. The urgency of analysing the accounting policy as a system of prevention control measures was substantiated. 3. After the possibilities at Lithuanian companies were analysed with the help of the recourse analysis of forecasting cash flows from main activities, a pattern for forecasting the future cash flows was suggested. 4. A system of prevention measures for organisational and technical aspects of financial accounting policy was brought forward. A special emphasis was placed on control measures in changing the accounting policy. 5. A modified production cost calculation methodology was designed for small and medium enterprises, where the production costs are accounted by using traditional cost price calculation methods, while operation costs are calculated by using elements of modern management accounting theory.

In the doctrine, the Spanish Charter of 1978 is deemed as the most successful one ever considered in Spain's constitutionalism. Unlike its predecessors, and mainly inspired in the Italian 1947 Constitution, the Bonn Fundamental Law of 1949, the French Constitution of 1958, and the 1976 Constitution of Portugal, it contains a minimum agreement on the essential, which is a milestone in the history of its legal texts. In this sense, since the Spanish Constitution is an instrument for verifying whether parliamentary supervising methods are typical of certain political- particularly Latín American - regimes or more cornmon to contemporaneous constitutionalism, these control means are analyzed in this article as well as the problems for their application in a plural-party democracy.The Spanish Government configuration responds to a strongIy rationalized parliamentarianism, the features of which are evidenced not only in the Constitution texts but also in the legislative houses' regulations. We consider that the parliamentary control instruments, and questions, interrogationl and investigation commissions, are badly regulated because they are limitiB rather than encouraging the Parliament's activity, by this meaning that the are within the reach of the minorities but of its majorities thus bein incoherent within a parliamentarianism scheme, considering that th governments come from the legislative. The constituents of 1978 blessed th Head of Government with political stability by means of mechanisms fo correcting his Form oJ Government; but, moreover, we consider that th presence of lasting parliamentary majorities has been a key element i government stability. However, not any kind of majority can promote tha stability. We have noticed that Spanish Parliamentarianism works much betle by means of alliances: that is, when no specific party holds an absolut majority - hence being forced to make pacts as to agree upon investing a ne\ government. Otherwise, when the opposite occurs, the exercise of powe tends from time to time to edge towards almost totalitarian stances, in thi: way ignoring dialogue and tolerance with respect to minorities in all its actions.Finally, this approach to the Spanish Parliamentary Control shows that thl problems put forth by Constitutional Law are similar in all forms o governments, even in those countries having opted for mixed models sud as the Peruvian Political Regime. In this sense, since party-based democrac) is very strong and hard to be challenged in the medium term, we considel that a regular renewal of the parliamentary mandate is necessary to prevell 1a government - with a parliamentarian majority - from daringIy exercises power with no fear of the opposition's political control. ; La Doctrina considera que la Carta de 1978 es la más exitosa del constitucionalismo español. Se inspira principalmente en la Constitución italiana de 1947, la Ley Fundamental de Bonn de 1949, la Constitución francesa de 1958 y la Constitución portuguesa de 1976. A diferencia de sus predecesoras, contiene un mínimo acuerdo sobre lo fundamental que ha marcado un hito en la historia de sus textos constitucionales. En ese sentido, siendo la Constitución española un medio para comprobar si los problemas de la fiscalización parlamentaria son propios de ciertos regímenes políticos, especialmente iberoamericanos, o más bien comunes al constitucionalismo contemporáneo, en este artículo se estudian los medios de control y sus problemas de aplicación en una democracia de partidos.La Forma de Gobierno española responde a un parlamentarismo fuertemente racionalizado cuyos rasgos se evidencian no sólo en el texto de su Constitución, sino en los reglamentos de las cámaras legislativas. Consideramos que los instrumentos de control parlamentario, preguntas, interpelaciones y comisiones de investigación están mal reguladas porque limitan en vez de impulsar la actividad del Parlamento; es decir, no están al alcance de las minorías sino de las mayorías parlamentarias, lo cual es incoherente dentro de un esquema parlamentarista toda vez que los gobiernos proceden del legislativo. Los constituyentes de 1978 dotaron al Jefe de Gobierno de estabilidad política mediante mecanismos de corrección a su Forma de Gobierno; pero, además, consideramos que la existencia de mayorías parlamentarias duraderas ha sido el elemento clave en la estabilidad gubernamental. Sin embargo, no cualquier tipo de mayoría promueve dicha estabilidad, notamos que el Parlamentarismo español funciona mejor por medio de alianzas, es decir, cuando ningún partido ostenta la mayoría absoluta y se ve obligado a pactar para investir a un nuevo gobierno, ya que, cuando ocurre lo contrario, el ejercicio del poder tiende por momentos a bordear posturas casi autoritarias, olvidándose del diálogo y de la tolerancia hacia las minorías en todas sus acciones.Finalmente, la aproximación al Control Parlamentario español muestra que los problemas que presenta el Derecho Constitucional son similares en todas las formas de gobierno, incluso en aquellos países que han optado por modelos mixtos, como el Régimen Político peruano. En ese sentido, como que la democracia de partidos es muy fuerte, y como será difícil combatirla en el mediano plazo, consideramos que la periódica renovación del mandato parlamentario es necesaria para evitar que un gobierno con mayoría propia ejerza el poder sin temor al control político de la oposición.