During times of market turmoil, and indeed during times of relative calm, Canadian defined contribution plan members benefit greatly from the guidance received from plan sponsors. The direction ...offered -- in terms of general retirement planning education and specific communications of plan options -- make a world of difference in members' financial well-being. There has emerged, perhaps as an extension of that experience, the question of investment advice. Should plan sponsors be providing advice to members? If so, should they do it themselves or should a third party be contracted? And if plan sponsors do choose to go down this road, who bears the fiduciary responsibility for the advice offered? These are vital questions weighing on the minds of Canadian plan sponsors. This year's defined contribution roundtable compares the views of a variety of stakeholders. Beatrice Povolo: It's an overwhelming task providing investment advice to the thousand-plus-employee companies. But south of the border, some U.S. companies have arisen in the last few years offering investment advice via the Internet for example, strictly for DC plans. That's a phenomenal change when you look at it from an overall financial planning perspective. Now you've got large, dedicated firms that are started strictly for the purpose of offering advice to DC members. I think the Internet is going to have a very big role to play going forward. We're going to be able to use the new technology as building blocks to achieve this advice/education objective. It's not just that we've got to provide advice on investments, we've got to give advice on the whole area of lifestyle and retirement planning. Povolo: There seems to be two levels of advice that we're talking about. The first level refers strictly within the context of a DC plan. And that is where I think we all struggle because that's where we get into the issue of selecting advice-providers -- either internal or external sources. The second level is the overall financial planning stage where a member may want to talk to someone about tax planning, wills, etc. Each scenario presents various levels of risk in providing advice. Would it make a difference if there were firms, dedicated strictly to the pension market, that were looking at offering advice in this context?
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Ronald Dworkin is one of the eminent philosophers of law and politics of the 20th century. The author has created a unique theory of justice, especially with his criticism to the doctrine of ...positivist law. Dworkin argued that justice is a wider concept which can not be squeezed into the narrow world of written rules. According to the author, the value called as justice is maintained not only by written rules but also by principles that is a part of law. In this respect, the concept of law is formed by rules and principles and judges refer to the principles to administer justice in the absence of any rules. However defining law as the form of rules and principles is not sufficient. At this point the judge who is to aply law is crucial. Dworkin’s ideal judge, a Herculean figure, plays a central role in the author’s theory of justice. Hercules is trying to maintain justice in every concrete case with his superhuman knowledge and skills. According to the author the legitimacy of political power stems from their respect for the rights and freedoms. Dworkin of the opinion that rights and freedoms have moral character, prior to their political and legal aspects, and trump in the hands of individuals. This approach that is defined as “rights thesis” by the Author requires that all authorities, in particular the judiciary, are obliged to respect these rights and freedoms
Ronald Dworkin 20. yüzyılın önde gelen hukuk ve siyaset felsefecilerinden biridir. Yazar özellikle pozitivist hukuka getirdiği eleştirileri ile özgün bir adalet kuramı oluşturmuştur. Dworkin her şeyden önce adaletin yazılı kuralların dar dünyasına sıkıştırılamayacak ölçüde zengin bir kavram olduğunu ileri sürmüştür. Yazara göre adalet denilen değer sadece yazılı kurallarla değil aynı zamanda hukukun bir parçası olan ilkelerle sağlanmaktadır. Bu açıdan hukuk dediğimiz kavram kural ve ilkelerden oluşmaktadır ve yargıçlar kural yokluğunda ilkelere başvurarak adaleti sağlamaktadır. Ancak hukuku sadece ilke ve kural şeklinde tanımlamak yeterli olmamaktadır. Bu noktada hukuku uygulayacak yargıç önem kazanmaktadır. Dworkin’in Herkül olarak tanımladığı ideal yargıç figürü yazarın adalet kuramında merkezi rol oynamaktadır. Herkül insanüstü bilgi ve becerisiyle her somut olayda adeta ince bir işçilikle adaleti sağlamaya çalışmaktadır. Yazara göre siyasal iktidarın meşruiyeti hak ve özgürlüklere olan saygısından kaynaklanmaktadır. Dworkin için hak ve özgürlükler siyasi ve hukuki olmanın öncesinde ahlaki karakter taşımakta ve bireylerin elinde koz olarak durmaktadır. Yazarın haklar tezi olarak ifade etiği bu yaklaşım gereği, başta yargı olmak üzere tüm otoriteler bu hak ve özgürlüklere saygı göstermekle yükümlüdür
L'ampleur de cette purge fait soupçonner que la répression de ce putsch, au demeurant très mal organisé, n'était qu'un prétexte pour un nettoyage préparé bien avant de l'appareil d'Etat et une ...concentration des pouvoirs entre les mains du président. Et il a convoqué en avril dernier un référendum constitutionnel pour se donner les moyens de faire face aux dangers : il a gagné de peu (52 %) le droit de cumuler en 2019 les fonctions de chef de l'Etat, de Premier ministre, de chef de la faction parlementaire et de responsable de la nomination de la moitié des hauts magistrats. Comparé aux putschistes par Erdogan, qui a annoncé ce mercredi qu'il était hors de question de lever l'état d'urgence avant longtemps, Kemal Kılıçdaroğlu a rétorqué qu'il y a « un Moïse face à chaque pharaon »…
Le président turc, Recep Tayip Erdogan, qui doit commémorer par un discours devant le Parlement samedi à 23 h 32 le moment précis où un an plus tôt des chars s'emparaient des points névralgiques ...d'Istanbul et Ankara, a lancé une purge impressionnante. Et il a convoqué en avril dernier un référendum constitutionnel pour se donner les moyens de faire face aux dangers : il a gagné de peu (52%) le droit de cumuler en 2019...
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