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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
371

Λάκωνες ευεργέτες και δωρητές και η προσφορά τους στην εκπαίδευση και τον πολιτισμό

Μανωλάκος, Προκόπης 12 June 2015 (has links)
Βασικός σκοπός της εργασίας μας ήταν η ανάδειξη της ευεργετικής και κοινωνικής προσφοράς στην εκπαίδευση και τον πολιτισμό των Λακώνων ευεργετών, δωρητών και κληροδοτών και της προσφοράς τους στην Ελλάδα και την ιδιαίτερη πατρίδα τους αλλά και των αποδήμων, οι οποίοι προσέφεραν και στο νέο τόπο στον οποίο εγκαταστάθηκαν. Επιδίωξή μας υπήρξε η συνολική διερεύνηση και καταγραφή των Λακώνων ευεργετών, ανεξάρτητα από την προσφορά τους, μεγάλη, μικρή ή πολύ μικρή, στη διαδικασία διαμόρφωσης της εκπαίδευσης και του πολιτισμού, από τη δημιουργία του Ελληνικού Κράτους μέχρι τις μέρες μας. Επιδιώξαμε να δείξουμε τη χρονική συνέχεια που υπάρχει στις δωρεές, χορηγίες και ευεργεσίες από το 1821 μέχρι τις μέρες μας. Η ύπαρξη σημαντικού αριθμού Λακώνων ευεργετών και δωρητών από το 1821 μέχρι σήμερα αναδεικνύει τη διαχρονικότητα και την επικαιρότητα του λακωνικού ευεργετισμού. Καταβλήθηκε προσπάθεια για ανάδειξη της διάστασης και του μεγέθους του λακωνικού ευεργετισμού σε σχέση με το συγκεκριμένο τόπο και το χρόνο. Βασικό ερώτημα που μας απασχόλησε ήταν οι λόγοι που ώθησαν τους Λάκωνες ευεργέτες και δωρητές να προβούν σε πράξεις δωρεάς για την ενίσχυση της εκπαίδευσης και του πολιτισμού. Προσπαθήσαμε να επιχειρήσουμε μια σκιαγράφηση της προσωπικότητας των Λακώνων ευεργετών - δωρητών και των δράσεών τους. Το Ελληνικό Κράτος και η Λακωνία χάρη στη συμμετοχή των ευεργετών αναπτύχθηκαν με ταχύτερους ρυθμούς, αφού οι ευεργέτες χρηματοδότησαν έργα εκπαιδευτικά και υποδομών γενικότερα. Έχοντας ως βασικό κίνητρο την ανάπτυξη της Λακωνίας, ο απλός λαός και οι ευκατάστατοι Λάκωνες γηγενείς αλλά και της διασποράς διέθεσαν το σύνολο των περιουσιών τους ή ένα τμήμα της σε δωρεές προς το Κράτος και ιδιαίτερα σε λειτουργίες που αφορούσαν την παιδεία, την υγεία, τα κοινωφελή έργα, τη φιλανθρωπία. Βαρύτητα δόθηκε στη μικρή δωρεά και προσφορά προσώπων που προερχόταν από τα κατώτερα κοινωνικοοικονομικά στρώματα του λαού, γιατί τις περισσότερες φορές - αν όχι όλες - αυτή η δωρεά ήταν πηγαία, εξέφραζε στάση και ιδεολογία αλλά ήταν επίσης και πολύ σημαντική λόγω του πλήθους των μικρών δωρητών. Μας απασχόλησε η κατεύθυνση της δωρεάς των τοπικών ευεργετών και δωρητών. Αναζητήσαμε τα κίνητρα της ευεργεσίας των Λακώνων ευεργετών-δωρητών, τις αιτίες του φαινομένου της ευεργεσίας καθώς και την οικονομική σημασία των προσφορών. Πολλοί από τους Λάκωνες ευεργέτες λόγω της μακρόχρονης απουσίας τους από την ιδιαίτερή τους πατρίδα οδηγήθηκαν σε πράξεις ευεργεσίας που προήλθαν από τη νοσταλγία επιστροφής σε αυτήν, αλλά και από τη συνειδητοποίηση της αναγκαιότητας της ανασυγκρότησης των υποδομών της νότιας ηπειρωτικής περιοχής της ελληνικής επικράτειας. Μελετήθηκαν 385 διαθήκες και συμβολαιογραφικές πράξεις ως προς το χρόνο, τα κίνητρα, την προέλευση, το σκοπό της ευεργεσίας, την ιδιαίτερη καταγωγή του δωρητή, το επάγγελμά του, το φύλο, την κοινωνική και οικονομική του θέση. Η καταγραφή των πιο πάνω πράξεων έγινε σε πίνακες. Επίσης καταγράφτηκαν 1.752 πράξεις δωρεάς. Η εργασία αποτελείται από τέσσερα κύρια μέρη. Στο πρώτο μέρος αναφερθήκαμε στην έννοια της ευεργεσίας και της δωρεάς, στους όρους «ευεργέτης – δωρητής», στους τοπικούς ευεργέτες και στην αξία των μικρών προσφορών, στις επικρίσεις για την ευεργεσία. Επίσης έγινε αναφορά στην ευεργεσία στην αρχαία Ελλάδα και στο Βυζάντιο, στην ευεργεσία από το 1821 και μετά και στις σύγχρονες μορφές ευεργεσίας καθώς και στο ιστορικό πλαίσιο της Λακωνίας με έμφαση στην ανάπτυξή της από το 1821 και μετά. Στο δεύτερο μέρος αναφερθήκαμε στους Λάκωνες ευεργέτες - δωρητές και τους παρουσιάσαμε μέσα από τις διαθήκες τους. Αναφερθήκαμε στον ευεργέτη και την τύχη του κληροδοτήματος, στην περιπέτεια της δωρεάς η οποία μπορούσε υπό προϋποθέσεις να μεταβληθεί, στο χρόνο που έφθανε στον αποδέκτη, την καθυστέρηση. Προσπαθήσαμε να διερευνήσουμε την τύχη των κληροδοτημάτων. Επίσης τη γεωγραφία της ευεργεσίας, σ’ αυτούς που βρέθηκαν και σε δεύτερη πατρίδα και ευεργέτησαν και τις δύο πατρίδες. Ιδιαίτερη αναφορά έγινε για τους Λάκωνες ομογενείς ευεργέτες και δωρητές και συγκεκριμένα για αυτούς που βρέθηκαν και προσέφεραν στη γη που τους φιλοξένησε. Αναφέραμε τις βιογραφίες Λακώνων δωρητών, την επαγγελματική τους δράση και την κοινωφελή δραστηριότητα τους. Αναφερθήκαμε στα κίνητρα της ευεργεσίας και ειδικά σε εκείνα που συνδέονταν με την παιδεία. Το χρέος που ένιωθαν προς την πατρίδα, τις επιρροές και τα πρότυπα των ευεργετών, την οικογενειακή κατάστασή τους, την υστεροφημία και την αναγνώριση και ανακήρυξή τους ως ευεργετών. Στο τρίτο μέρος μάς απασχόλησε η δωρεά σε συγκεκριμένους επιμέρους τομείς της εκπαίδευσης. Στην πρωτοβάθμια, δευτεροβάθμια, επαγγελματική, τριτοβάθμια εκπαίδευση όπως ανωτέρω εκτέθηκε. Αναφερθήκαμε στην ανέγερση και συντήρηση των σχολείων, στις δωρεές που έγιναν για εποπτικά μέσα, βιβλιοθήκες, υποτροφίες. Στο τέταρτο μέρος αναφερθήκαμε στην κατεύθυνση της δωρεάς προς θέματα πολιτισμού, όπως τη δημιουργία δημοσίων και δημοτικών βιβλιοθηκών, δωρεές σε μουσεία, πινακοθήκες. Επίσης αναφερθήκαμε σε δωρεές σε εκκλησίες, νοσοκομεία, ορφανοτροφεία, γηροκομεία, άσυλα ανιάτων, προσφορές για τον αθλητισμό, την φιλανθρωπία, προσφορές για έργα κοινής ωφέλειας, στο Κράτος, σε δήμους και κοινότητες, σε συλλόγους. Η εργασία ολοκληρώθηκε με τα γενικά συμπεράσματα των όσων προηγήθηκαν. / The main purpose of our project was the emergence of the beneficial and social offer to education and culture of the Laconian benefactors, donators and legators and their offer to Greece and their hometown but also of the emigrants, who offered to the new land in which they were settled in. Our pursuit was the overall investigation and the record of the Laconian benefactors without regard to their offer, big, small or very small, to the process of the configuration of education and culture, from the creation of the Greek State until today. We have tried to show the temporal continuity that there is in donations, sponsorships and benefactions since 1821up to the present time. The existence of an important number of Laconian benefactors and donators since 1821 up to now highlights the timelessness and the timeliness of the Laconian benefaction. An effort was made for the emergence of the dimension and size of the Laconic benefaction in relation to the specific location and time. A basic question that occupied us was the reasons that led the Laconian benefactors and donators to make transactions of donation for the reinforcement of education and culture. We tried to attempt a delineation of the personality of the Laconian benefactors – donators and their actions. The Greek State and Laconia thanks to the participation of benefactors developed faster, since the benefactors funded educational and infrastructure projects generally. Having as a basic motive the development of Laconia, the common people and the wealthy native Laconians as well as of the dispersion gave their entire properties or a part of them in donations to the State and especially in functions concerning education, health, the public utility projects, charity. It was given leadenness to the small donation and offer by people who were coming from the lower socioeconomic layers of people, because most of the times – if not all – this donation was effortless, it expressed attitude and ideology but it was also very significant due to the large number of small donators. It occupied us the direction of the donation of the local benefactors and donators. We looked for the motives of the benefaction of the Laconian benefactors – donators, the causes of the phenomenon of the benefaction as well as the economic importance of the offers. Many of the Laconian benefactors, due to their longtime absence from their hometown, were led to acts of benefaction which came from the nostalgia of the returning to it, as well as from the realization of the necessity of the reconstruction of the infrastructure of the south mainland of the Greek territory. 385 wills and notarial deeds were studied in respect of the time, the motives, the origin, the purpose of the benefaction, the specific origin of the donator, his profession, his sex, his social and economic status. The record of the above actions was made in tables. Moreover, 1.752 acts of donation were recorded. The project is consisted of four main parts. In the first part, we were referred to the concept of benefaction and donation, to the terms “benefactor – donator”, to the local benefactors and the value of the small offers, to the criticism concerning the benefaction. Also, there was a reference to the benefaction in the ancient Greece and the Byzantium, to the benefaction since 1821 and onwards and to the contemporary forms of benefaction as well as and to the historical frame of Laconia with emphasis on its development since 1821 and onwards. In the second part, we were referred to the Laconian benefactors – donators and we presented them through their wills. We were referred to the benefactor and the destiny of the bequest, to the adventure of the donation, which could be altered under premises, to the time that it reached the receiver, to the delay. We tried to explore the destiny of the bequests. Also the geography of the benefaction, to those who were found and in a second country and benefited both countries. A special reference was made to the Laconian expatriate benefactors and donators and namely to those who were situated and offered to the land that hosted them. We mentioned the biographies of Laconian donators, their professional action and their charitable activity. We referred to the motives of the benefaction and especially to those, which were associated with education. The duty that they were feeling towards the country, the influences and the standards of the benefactors , their marital status, their posthumous fame, and the recognition and their nomination as benefactors. In the third part, we were occupied by the donation to specific sub-sectors of education. To the primary, secondary, professional, higher education as it was stated above. We were referred to the construction and maintenance of schools, to the donations that made for teaching aids, libraries, scholarships. In the fourth part, we were referred to the direction of the donation to cultural issues, as the creation of public and municipal libraries, donations to museums, galleries. Moreover, we were referred to donations to churches, hospitals, orphanages, nursing homes, hospices, to offers for sport, for charity, to offers for projects of public interest, to the State, to municipalities and communities, to clubs. Our project was completed with the general conclusions of the foregoing.
372

Bibliotheken in der digitalen Welt

Bonte, Achim 09 June 2011 (has links) (PDF)
Speziell die wissenschaftlichen Bibliotheken sehen sich seit einigen Jahren mit einer paradoxen Situation konfrontiert: Einerseits schreitet die Enträumlichung ihrer Dienste, die orts- und zeitunabhängige Verfügbarkeit von elektronischen Services und digitalen Medien, außerordentlich rasch voran, andererseits werden in den großen Bibliotheksgebäuden bislang noch fast regelmäßig neue Besucherrekorde verzeichnet. Wie wird das künftig weitergehen? Was charakterisiert den Bautyp Bibliothek in zehn, zwanzig oder dreißig Jahren? Diese Frage beschäftigt nicht nur Bibliotheksdirektionen, sondern auch Benutzer, Unterhaltsträger und Architekten.
373

L'encadrement du droit à l'information des actionnaires en contexte d'offres publiques d'achat hostiles

Bouobda, Jackson 08 1900 (has links)
No description available.
374

Podnikání a inovace v kongresové turistice / Entrepreneurship and innovation in congress tourism

KINDLOVÁ, Martina January 2016 (has links)
Diploma work "Entrepreneurship and innovation in congress tourism" is dedicated to analysis of today´s and future economic state of a tennis centre. The tennis centre is part of a capital business company owned by an Austrian having a majority share. Theoretical part defines the term of innovation, characterises tourism and describes its demands, offer and marketing. Practical part analyses concrete economic data of accounting statements by means of horizontal and vertical analyses. Based upon results of this analysis it suggests solution to improving economic prosperity. Investments into enlargement of a hotel part with creating new product packages in the sphere of congress tourism show a solution to this issue.
375

Fomento de ofertas públicas iniciais de ações reflexões jurídicas sobre alocação de deveres fiduciários e conflito de interesse das instituições intermediárias

Cruz, Cristine Basseto 08 December 2016 (has links)
Submitted by CRISTINE BASSETO CRUZ (crisbasseto@gmail.com) on 2017-03-02T23:43:51Z No. of bitstreams: 1 dissertacao 2017-02-24 final.pdf: 2091106 bytes, checksum: 2ffbc1ca866db49e442bf1009d316bf2 (MD5) / Approved for entry into archive by Renata de Souza Nascimento (renata.souza@fgv.br) on 2017-03-02T23:47:20Z (GMT) No. of bitstreams: 1 dissertacao 2017-02-24 final.pdf: 2091106 bytes, checksum: 2ffbc1ca866db49e442bf1009d316bf2 (MD5) / Made available in DSpace on 2017-03-06T12:53:39Z (GMT). No. of bitstreams: 1 dissertacao 2017-02-24 final.pdf: 2091106 bytes, checksum: 2ffbc1ca866db49e442bf1009d316bf2 (MD5) Previous issue date: 2016-12-08 / This paper intends to discuss the legal adequacy of loan arrangements among shareholders, companies offering shares in initial public offer and their underwriters pre-initial public offer. These transactions – known as 'equity kickers' – became popular during 2004 – 2007 Brazilian capital markets’ IPO wave, when several Brazilian corporations went to public offering their shares after borrowing pre-IPO money from their underwriters. Taking into account the usual arrangements among those agents and a few researches made afterwards, we examine the economic and social consequences to the issuer and to the securities market, the legal role of the underwriter under the Brazilian securities exchange legal environment and discuss the fiduciary duty imposed to financial intermediaries in capital. Further on, we discuss the potential conflict of interest arising from credit relationship between underwriters and issuing companies and the adequacy of mandatory information provided in IPO information memorandum (prospecto) for the purpose of warning potential conflict that may arise from such credit relationship. Finally, we conclude our legal analysis and suggest a review of security exchange commission (CVM) current regulation in order to address fiduciary duties to financial intermediaries and improve disclosure standards on conflict of interest to potential investors during securities public offers. / Este trabalho pretende discutir a legalidade dos arranjos contratuais e empréstimos firmados entre acionistas, companhias ofertantes e instituições intermediárias previamente à realização de ofertas públicas iniciais. Esses arranjos – conhecidos como 'equity kickers' – foram largamente utilizados por companhias brasileiras que ofertaram suas ações durante os anos de 2004 a 2007. Tendo por base o formato usualmente utilizado nessas transações e os resultados trazidos por algumas pesquisas realizadas após a realização dessas ofertas, analisamos as consequências econômicas e sociais observadas e sua pertinência para o contexto do mercado de capitais, o papel das instituições intermediárias sob a ótica da regulamentação Brasileira e seu dever fiduciário perante os demais agentes de mercado. Ademais, discutimos o potencial conflito de interesse inerente ao papel simultâneo de distribuidor e credor desempenhado pelo coordenador nessas ofertas e a comunicação desse conflito ao mercado através da divulgação das informações pertinentes no prospecto de distribuição da oferta. Por fim, apresentamos uma análise jurídica e sugerimos a revisão da regulamentação da Comissão de Valores Mobiliários no sentido de tratar expressamente o tema do dever fiduciário das instituições intermediárias no mercado de captais e aumentar a exigência de informações acerca de transparência das situações de conflito ao mercado na realização de ofertas públicas de valores mobiliários.
376

Současný stav a možnosti dalšího rozvoje cestovního ruchu v mikroregionu Milevsko / The present status and the opportunities of further tourism development in the microregion Milevsko

ČUNÁTOVÁ, Monika January 2012 (has links)
Diploma thesis concerns the analysis of present degree of the tourism development in microregion Milevsko, i.e. evaluation of primary and secondary potential of tourism. For the analysis of tourism demand in microregion Milevsko served marketing research conducted questionnaire survey. According to questionnaire survey results was defined the profile of the microregion´s visitor. The structured SWOT analysis, evaluation the strengths and weaknesses, opportunities and threats of microregion, was a background for conceiving of proposals for futher development of tourism in microregion Milevsko.
377

Metody hodnocení kulturního a přírodního potenciálu destinace cestovního ruchu / Methods for Evaluation of Culturural and Environmental Potential of a Tourism Destination

HANUS, Ondřej January 2018 (has links)
The diploma thesis deals with methods for evaluation of the cultural and environmental potential of the tourism destination. The theoretical part defines the professional terms that need to be understood for processing. In the practical part are implemented selected methods, which were applied on the regions of the Czech Republic. Subsequently, these methods were compared by results and their strengths and weaknesses were defined. The design part deals with innovation and improvement of current methods.
378

Anotações sobre medidas defensivas à tomada de controle / Notes on the anti-takeover provisions

João Pedro Barroso do Nascimento 13 May 2010 (has links)
As medidas defensivas contra tomadas de controle constituem o núcleo de estudo desta dissertação. São instrumentos jurídicos adotados principalmente por companhias abertas com dispersão acionária, visando à proteção contra uma eventual tentativa de tomada de controle. O assunto é de especial interesse no atual momento do mercado de capitais brasileiro, que vem apresentando significativo desenvolvimento nos últimos anos e propiciando meios para a proliferação no Brasil de companhias abertas com dispersão acionária. O estudo do tema é feito concomitantemente à crescente utilização no Brasil de proteções contra tomadas de controle, inclusive por companhias não dotadas de dispersão acionária. Algumas medidas defensivas são inspiradas na experiência prática de outros países e vêm sendo transplantadas para o Brasil sem a adequada harmonização às características do nosso regime jurídico. Este trabalho analisa os efeitos da utilização de medidas defensivas e, na medida do possível, a admissibilidade da adoção de determinadas defesas no Brasil. São também abordados os balizamentos para a postura da administração de companhias diante de tentativas de tomada de controle. São estudados os padrões de tratamento do tema nos principais modelos existentes na experiência internacional, a fim de fornecer subsídios para a criação de uma identidade brasileira no tratamento das defesas contra tentativas de tomada de controle. / The defensive anti-takeover measures constitute the core area of study in this dissertation. These are legal devices adopted mainly by publicly-held companies with widespread ownership dispersion, aiming at protection against an eventual takeover attempt. The subject is of special interest at the current moment of the Brazilian capital markets, which have shown significant development in the recent years, providing means for the proliferation in Brazil of publicly-held companies with widespread ownership dispersion. The study of the issue is done concomitantly with the increase of utilization in Brazil of anti-takeover protections, including by companies without widespread ownership dispersion. Some defensive measures are inspired by the practical experience of other countries, being transplanted to Brazil without the proper harmonization with the characteristics of our own legal system. This work analyzes the effects of the utilization of defensive measures and, to the extent possible, the admissibility of adoption of certain defenses in Brazil. The boundaries for the behavior of the management of companies under takeover attempts are also approached. The patterns for the treatment of this issue in the main existing models in foreign experience are studied, so as to provide subsidies to the creation of a Brazilian identity in the treatment of the defenses against takeover attempts.
379

Využití kulturních zařízení v rozvoji cestovního ruchu na příkladě vybraných muzeí na Telčsku / A usage of cultural facilities in tourism development on case of selected museums in the region of Telč

AMPAPOVÁ, Šárka January 2011 (has links)
This thesis concerns the analysis of tourism in the selected area, i.e. analysis of primary and secondary potential of tourism in Microregion Telčsko. Then the tourism demand is analysed, partly by analysis of visitor needs and requirements by selected cultural facilities, partly as well the current visitor in Microregion Telčsko. The thesis evaluates the strengths and weaknesses, opportunities and threats of tourism in the selected area. Some product proposals for the selected segments were added. As well some communication and cooperation options (proposal) of cultural facilities in the context of the tourism sector were added.
380

Acordos incentivados: uma contribuição britânica nos caminhos buscados pelo Judiciário brasileiro / Incentives to settlements: a British contribution in the paths sought by the Brazilian judiciary

Susana Amaral Silveira 08 June 2010 (has links)
O presente trabalho propôs-se a investigar a conveniência e a possibilidade de introdução, no ordenamento brasileiro, de iniciativas à semelhança dos pre-action protocols (Protocolos) e da Part 36 Offer (Oferta) do direito inglês, em vigor desde o advento das Civil Procedure Rules, em 1999. Aqueles, uma espécie de procedimento que se desenrola antes do processo judicial, incentivando o diálogo e a troca de informações e produção de prova entre as partes, cujo descumprimento importaria a incidência de multa; esta, uma oferta de acordo cuja rejeição ou aceitação traria consigo conseqüências patrimoniais às partes envolvidas na controvérsia, também representada pela aplicação de uma (outra) multa. Embora não indissociáveis, acredita-se que, juntos, potencializam-se mutuamente. Observaram-se os efeitos práticos da experiência inglesa, contemplando seus pontos fortes e fracos, chegando-se a um balanço positivo. Justificados os méritos dos institutos, entendeu-se possível a implantação de sistemática semelhante no Brasil, feitos certos ajustes. Observou-se, ainda, que um dos grandes méritos dos protocolos é a promoção do acordo informado, não do acordo motivado principalmente pela ineficiência e pela demora na prestação jurisdicional. Assim, propôs-se a elaboração de protocolos, preferindo-se os específicos ao genérico, incutindo na população e nos operadores do direito a cultura do diálogo e da cooperação na troca de informações. Observaram-se, ainda, os efeitos que a conduta das partes no desenrolar do protocolo geraria dentro do processo. Propôs-se, ainda, a introdução do que se chamaria de OPAc Oferta Potencializada de Acordo, à semelhança da Oferta inglesa, mas com conseqüências patrimoniais (multa) calculadas sobre a diferença apurada entre a OPAc e a condenação final, no processo, como forma de criar incentivos suficientes, mas não opressivos. / This paper seeks to investigate the desirability and the possibility of introducing, in the Brazilian law, initiatives such as the pre-action protocols (\"Protocols\") and Part 36 Offer (\"Offer\") of the English law, in force since the advent of the Civil Procedure Rules in 1999. The former, a kind of procedure that takes place before the judicial proceedings, encouraging the dialogue, the exchange of information and the disclosure of evidence between the parties, and which failure results in the application of a fine; the latter, a settlement offer which rejection or acceptance would entail financial consequences to the parties to the dispute, also represented by the application of a (another) fine. Although not inseparable, it is believed that, taken together, Protocols and Offer enhance each others effects. The analysis of the practical results of the British experience, considering its strengths and weaknesses, led to a positive balance. Once the merits of those mechanisms have been justified, the implementation in Brazil of a similar systematic provided certain adjustments are undertaken was considered possible. It was also observed that one of the great values of the Protocols is promoting well-informed agreements, instead of settlements mainly motivated by the inefficiency and delay of adjudication. Thus, the drafting of protocols was proposed, preferably the specific over the generic ones, introducing to the people as well as to the legal community a culture of dialogue and cooperation in the exchange of information and evidence. The effects that the conduct of the parties while following the Protocol would generate in the judicial proceedings were also analyzed. Moreover, we proposed the introduction of the so-called OPAc - Oferta Potencializada de Acordo (Enhanced Settlement Offer) - similar, in its concept, to the British Offer, albeit bearing financial consequences (fines) calculated over the difference between the OPAc and the amount as per the decision handed down by the judge, in order to create sufficient - but not oppressive - incentives.

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