Ed-Dürer ül-müntehabât ül-mensûre fî ıslâh il-galatat il-meşhûre

[Mehmed Hafid Efendi].

Dhikr maʻrifat aḥzāb al-Qurʼān wa-anṣāfihi wa-arbāʻih : manuscript, undated

Title from caption (fol. 1v).

Hādhā kitāb Tuḥfat al-mulūk : manuscript, 1658

A short treatise on Ḥanafī fiqh.

The adoption of IPSASs in the Iberian Peninsula: the perspective of the standar-setters

The last decades have been fruitful in reforms in public sector accounting across the world, namely moving from cash-based into accrual-based regimes. In this process of bringing public sector accounting close to business accounting, International Public Sector Accounting Standards (IPSASs) have been developed and adopted in several countries. In the EU context, public sector harmonization among member-States is currently being considered, namely via the development of European Public Sector Accounting Standards (EPSASs). Both IPSASs and EPSASs are understood as, among other things, important to contribute for a more informative and transparent financial reporting of public sector entities and governments. Moreover they are expected to approximate public sector accounting and the National Accounts, hence allowing for more reliable information to monitor fiscal discipline among EU countries. The Iberian countries, after using accrual accounting in the public sector for more than twenty years (Spain from middle 1980s and Portugal from 1990s), have acknowledged the need to embark in an international harmonization process adopting IPSASs, particularly after the adoption of IFRSs in the business sector, which was creating some difficulties for consolidated accounts. Spain has passed the Chart of Accounts for the Public Sector through the Order EHA/1037/2010, which is adapted to IPSASs; Portugal has just passed Law-decree 192/2015, September 11, and is expecting to start implementation in 2017. In both countries a central role in this reform has been assumed by the national standard-setters for public sector accounting. Based on the “Actor Network Theory” to help understanding how and why organizations interact and how this interaction could have an impact on their choice of accounting policies, this paper aims to analyse, from the Iberian public sector accounting standard-setters perspective, how the adoption/adaptation of IPSASs has been considered and developed in these countries. Research questions to be considered are the following, which will be asked in interviews to the members of the standard-setting committees in both Portugal and Spain: • What were the driving forces leading to the decision to adopt and implement IPSASs? • Which other governmental bodies’ experiences, if any, were considered in the adoption of IPSASs? • What specific steps were/are being undertaken to prepare for the conversion from the existing system to IPSASs? • What were/are the institutional challenges faced/expected to face? • What assistance have been received from IFAC and/or IPSASB, or from other sources, if any, throughout the adoption/implementation? • How can the success of the adoption/implementation be characterised? • What benefits can/have the government derive/derived from the adoption and implementation of IPSASs? The paper is expected to contribute to the understanding of the issues underlying the process of embarking in public sector accounting reforms towards IPSASs.

O papel simbólico da língua na construção das identidades nacionais : o caráter identitário da discussão sobre o AO90 em Portugal

Tese de doutoramento, Estudos de Literatura e de Cultura (Cultura e Comunicação), Universidade de Lisboa, Faculdade de Letras, 2016

La réforme Dodd-Frank des produits dérivés de gré à gré : vers un modèle mondial?

Suite à la crise financière de 2008 les pays du G20 se sont interrogés sur la transparence des marchés, la stabilité du système et une façon de réguler les risques posés par le nouvel environnement économique. Les produits dérivés de gré à gré ont été identifiés et des engagements ont été pris en faveur de nouvelles régulations des dérivés de gré à gré et la gestion des risques sous-jacents. Les régulateurs ont donc adopté chacun à leur tour un cadre législatif régulant les dérivés de gré à gré tout en déployant un effort international d'harmonisation et de reconnaissance des contreparties assujetties à des régimes équivalents. Les autorités canadiennes en valeurs mobilières ont publié des projets de règlements. Nous nous interrogerons sur ce nouveau cadre réglementaire des dérivés de gré à gré élaboré par les autorités canadiennes en valeurs mobilières, prenant en considération les spécificités canadiennes et les acteurs actifs sur leur territoire. Notre étude traite de ces projets de règlements et de la difficulté d'encadrer les marchés des dérivés de gré à gré qui par définition ne comportent pas de plateformes de négociation ou de lieu géographique et de frontières mais se caractérisent surtout par le lien contractuel entre les parties et l'identification de ces parties. L'élaboration d'un nouveau cadre pour les dérivés de gré à gré qui régule les transactions transfrontières semble très délicat à traiter et les possibles conflits et chevauchements de lois seront inévitables. Confrontés à des définitions divergentes de contreparties locales, les parties à une opération seront condamnées à un risque de qualification en vertu des règlements nationaux sur les dérivés de gré à gré. Une concertation pourrait être renforcée et la détermination de l'autorité compétente ainsi que les concepts de contreparties locales, succursales ou filiales pourraient être harmonisés.

Portrait des difficultés des élèves du secondaire relativement à l’orthographe des formes homophones

Cette recherche descriptive vise à établir un portrait des principales difficultés rencontrées par les élèves du secondaire relativement à l’orthographe des homophones et cela à travers différents angles d’analyse. Nous avons d’abord fait ressortir l’importance des difficultés orthographiques chez les élèves du secondaire québécois et mis en relief la proportion de ces erreurs attribuée à l’orthographe des homophones. À partir des données recueillies par le groupe de recherche Projet grammaire-écriture qui s’est donné comme objectif, dans un premier temps, de recueillir de nombreuses données à travers deux instruments de collecte (une dictée et une production écrite), nous avons tout d’abord relevé les erreurs d’homophonie commises le plus fréquemment par les élèves pour ensuite analyser chacune des formes homophones problématiques en fonction de critères variés tels que leur fréquence lexicale dans la langue française, leur appartenance à une catégorie grammaticale particulière ou encore la structure syntaxique qui les sous-tend. Les erreurs les plus importantes ont fait l’objet d’une observation plus poussée : nous avons établi le pourcentage de graphies correctes versus erronées dans tous les textes des élèves. Finalement, nous avons aussi comparé nos résultats à ceux obtenus par McNicoll et Roy (1984) auprès d’une population de niveau primaire. Les résultats révélés par notre analyse montrent que ce sont principalement les finales verbales en /E/ qui posent problème aux élèves du secondaire, suivies par les formes homophones s’est/c’est/ces/ses et se/ce.

A success story for the EU and seasonal workers’ rights without reinventing the wheel. EPC Policy Brief, 28 March 2014

Despite the economic crisis with resulting high unemployment, EU economies face vacancies across the skill spectrum. At the low end there is a structural need when it comes to seasonal work. The Seasonal Workers Directive was launched at the same time as the Inter-Corporate Transferees (ICTs) Directive in 2010 – as part of the Commission’s 2005 Policy Plan on Legal Migration – and initially appeared to be more troublesome, with the stigma of ‘migrants stealing local jobs’ haunting it. However, without the provisions for intra-EU mobility that have plagued the ICTs Directive, the Seasonal Workers Directive became less problematic despite the fact that seasonal workers are more numerous than intra-corporate transferees. This Policy Brief looks at how negotiating parties ensured a focus not only on the needs of the European labour market, but also saw an opportunity to bring added value to seasonal workers’ rights, through equal treatment to EU nationals. It assesses the final outcome of three and a half years of intra-EU negotiation, looking at the rights gained for seasonal migrants, the level of harmonization achieved, and the future of migration policy with the strategic guidelines for the area of freedom, security and justice in mind.

From Convergence to Diffusion: The EU's influence on national tax systems. ACES Cases No. 2011.2

In this article I investigate to what extent European Integration stimulates policy convergence and diffusion of various forms of tax policy. Using a mixed-methods design, I find that several causal mechanisms contribute to an EU-wide diffusion of tax policies: imposition, competition, harmonization and learning/communication. I show that these mechanisms have different effects on different forms of taxation. Even if the ultimate outcome of this influence only in few cases leads to unconditional convergence, the EU has markedly accelerated policy diffusion among its member states.

To Promote the Progress: Why Do States Create New Intellectual Property Rights? ACES Working Papers, August 2012

The question I seek to answer is not about explaining support or resistance to the globalization or harmonization of IP rights. Rather, I am interested in new IP rights: what happened to cause a certain intangible to change from something that was not considered intellectual property to something that was considered intellectual property? Explaining the globalization or harmonization of already-existing IP rights is an important task, but fundamentally different than explaining why some things became intellectual property in the first place.

Changing Banking Supervision in the Eurozone: the ECB as a Policy Entrepreneur. Bruges Political Research Paper No. 38, December 2014

In 2012, the European Union adopted a transformational change to its banking policy for the Eurozone. It dropped the model of decentralized supervision and regulatory competition between countries, and replaced it with a single supervisor and harmonization. Transferring banking supervision to the ECB also alters the existing constitutional order. The policy process leading to this transformational change was rapid and highly political, which was different compared to earlier incremental changes to banking policy. Kingdon's model, whereby policy entrepreneurs seize opportunities at times when the independent streams of solutions, problems and politics converge, partly explains this transformation. The study of EU banking policy suggests, however, that the multiple streams framework should pay more attention to the way in which entrepreneurs engineer fluctuations within the streams and thereby contribute to creating opportunities for change. This paper identifies the ECB as an effective entrepreneur which also played an active role in political bargaining.

Restoring Order in Global Health Governance: Do Metagovernance Norms Affect Interorganizational Convergence? CES Open Forum Series #23, 2014-2015

This paper theorizes about the convergence of international organizations in global health governance, a field of international cooperation that is commonly portrayed as particularly hit by institutional fragmentation. Unlike existing theories on interorganizationalism that have mainly looked to intra- and extraorganizational factors in order to explain why international organizations cooperate with each other in the first place, the paper is interested in the link between causes and systemic effects of interorganizational convergence. The paper begins by defining interorganizational convergence. It then proceeds to discuss why conventional theories on interorganizational- ism fail to explain the aggregate effects of convergence between IOs in global (health) governance which tend to worsen rather than cushion fragmentation — so-called "hypercollective action" (Severino & Ray 2010). In order to remedy this explanatory blind-spot the paper formulates an alternative sociological institutionalist theory on interorganizational convergence that makes two core theoretical propositions: first that emerging norms of metagovernance are a powerful driver behind interorganizational convergence in global health governance, and secondly that IOs are engaged in a fierce meaning-struggle over these norms which results in hypercollective action. In its empirical part, the paper’s core theoretical propositions are corroborated by analyzing discourses and practices of interorganizational convergence in global health. The empirical analysis allows drawing two far-reaching conclusions. On the one hand, interorganizational harmonization has emerged as a largely undisputed norm in global health which has been translated into ever more institutionalized forms of interorganizational cooperation. On the other, discourses and practices of interorganizational harmonization exhibit conflicts over the ordering principles according to which the policies and actions of international organizations with overlapping mandates and missions should be harmonized. In combination, these two empirical findings explain why interorganizational convergence has so far failed to strengthen the global health architecture.

The EU Blue Card - is there a need for a more comprehensive approach? IES Policy Brief Issue 2015/3 June 2015

This Policy Brief reviews the implementation of the EU Blue Card (BC) Directive in Member States and offers some suggestions on how to improve its potential. Firstly, it traces back the origin of the current partitioned approach in labour migration and the objectives that an EU labour migration policy should achieve according to the Commission. Secondly, it reports on the content of the directive and its implementation in Member States. Thirdly, there is an analysis of the weaknesses of the directive in terms of numbers of BCs issued and harmonization achieved. Finally, recommendations are put forward on how to improve EU labour migration policy.

Palavras que nos embalam: a escrita criativa no 1º ciclo do ensino básico

A leitura e a escrita mantêm entre si relações de grande proximidade sendo praticamente indissociáveis. Na verdade, nas últimas décadas, a investigação tem vindo a demonstrar que a aprendizagem da leitura e da escrita se processa praticamente em simultâneo e que, ao longo do processo de ensino-aprendizagem, essa relação entre os dois domínios se vai intensificando. Assim, sabemos hoje, que quanto mais se lê melhor se escreve, da mesma forma que quanto mais se escreve maior é a capacidade de compreender os textos lidos. Ao professor de Português compete a tarefa de desenvolver nos seus alunos, em qualquer nível de ensino, competências várias em todos os domínios contemplados nos documentos legais e programáticos em vigor. No entanto, e dada a natureza deste Relatório Final de Prática de Ensino Supervisionada, não podemos deixar de frisar que, relativamente aos domínios da leitura e da escrita, o professor de língua materna deve promover e estimular nos seus alunos o desenvolvimento gradual e articulado de competências relacionadas com a compreensão leitora e a expressão escrita, nas suas várias dimensões – ortográfica, textual e criativa. Encarando a escrita criativa como uma modalidade fundamental para a criança, não só por alargar a sua capacidade imaginativa, mas também por permitir adquirir, consolidar e utilizar com progressiva autonomia e criatividade todos os aspetos relacionados com a estrutura da língua, perspetivamo-la como fundamental nas aulas de Português, pelas potencialidades de que a mesma se reveste e não apenas como ferramenta utilizada para desbloquear nos alunos o receio da página em branco. Daí que tenhamos concebido e implementado, numa sala de 3º ano de escolaridade, num dos agrupamentos de escolas de Portalegre, um projeto de investigação-ação centrado no domínio da escrita criativa, mas alicerçado em práticas de leitura compreensiva de textos literários, práticas essas que antecederam os momentos de escrita. Desse projeto em particular, e das atividades implementadas ao longo da Prática de Ensino Supervisionada nas diversas disciplinas em geral, no 1º e no 2º CEB, dar-se-á conta, de forma reflexiva, neste Relatório Final.

Addressing climate change under preferential trade agreements: Towards alignment of carbon standards under the Transatlantic Trade and Investment Partnership

With its wide coverage of economic spheres and the variety of trade and investment measures currently under negotiation, the Transatlantic Trade and Investment Partnership opens windows of opportunity for advancing action on climate change. We examine possible avenues and international trade law implications for an alignment of carbon-related standards between the EU and the US. We compare EU and US carbon emissions standards for cars and argue that negotiators should strive for a mutual recognition of their equivalence for a transitional period, while pursuing the goal of full harmonization at the level of the highest standards of two parties at some date in the future. This could be a way to balance between economic and environmental interests and harness economic incentives for the benefit of climate.