In the past years, the information was kept on the physical medium and people struggle more to get the right information. Everyone tries to search the information in a smart way using different scenarios. With the passage of time as computer became the essential part of daily life and the search engines came into action. When we talk about the search engines, they are also the part of Information Technology (IT) revolution to find the material or information in a simple and easy way in less time span. These search engine help in finding the information instead of the physical media quickly. By the never ending efforts of the researchers, the information which was available only in physical medium or from other resources has been transferred to a single platform using IT artifacts. Now, the efficient accessibility of this information is an issue. There are a number of e-services available on the computer network around the globe from where the users can get the information according to their needs, but some time these e-services do not provide user demanded results because of the improper implementation of IT artifacts.Our research is focused on the e-Me project i.e. a comprehensive knowledge based Electronic Assistant platform given by Innovation Lab. This project has a number of good e-services to assist the user electronically in course schedules, record of books, planning transportation, course program progress and number of other tasks at one place. This project is also used to co-design approach to initiate the users as a stakeholder. The users create a profile according to the services of the e-Me project and the users can search these services according to their needs. Our research is to provide an efficient smart filter to search information about services according to users needs. We studied the IT Artifacts and adopt the new research methodology called ―Action Design Research‖. This research is specifically adopted by researchers for the IT based system. In our research we cover the core IT Artifacts i.e. human computer interaction, user centered design, interaction design principles. These artifacts are further verified by the documents in the form of interviews and observation. The results were achieved by taken interviews from three interviewers having expertise in IT fields and they are also aware about the users‘ perception. At the end of this research we came up with the design prototype of the smart filter. / Program: Magisterutbildning i informatik

La résolution des litiges sportifs a démontré une extraordinaire vivacité ces vingt-cinq dernières années avec la mise en jeu de trois grandes formes de justice qui constituent les « justices sportives », à savoir la justice interne des organisations sportives (disciplinaire et administrative), la justice alternative (MARL, arbitrage et autorités indépendantes) et la justice étatique (française et européenne). A travers le dialogue des différents juges du sport, ces trois justices, pourtant si différentes, s’éclairent, se tolèrent, se respectent et se complètent, permettant ainsi une résolution cohérente et efficace des litiges sportifs. La présente étude visera aussi à mettre en lumière l’existence d’un dialogue entre les différents juges du sport. Ce dialogue participe à l’amélioration de la résolution des litiges sportifs et plus généralement des normes sportives. A travers le dialogue des juges, la justice interne des organisations sportives a considérablement évolué au plus grand profit des justiciables du mouvement sportif qui y ont trouvé des droits plus fermes et mieux garantis. Parallèlement, et tirant bénéfice là encore du dialogue des juges, la justice alternative a connu un développement remarquable, prouvant sa très grande efficacité dans la résolution des litiges sportifs. Reste que ces deux justices ne peuvent raisonnablement prétendre couvrir l’ensemble des litiges du sport et leur donner une issue définitive. En dépit des progrès de la justice sportive interne des organisations sportives, et malgré le développement de la justice alternative, l'intervention de la justice étatique demeure indispensable dans la bonne résolution des litiges sportifs / Sport disputes resolution has shown an extraordinary strength over the past twenty-five years through the interaction between the three main forms of justice as component of the "sport justices", i.e. the internal justice of the sport organisations (disciplinary and administrative justice), the alternative justice (ADR, arbitration and independent authorities) and the state justice (French and European justice).Through the dialogue between the various sport judges, we will also analyze how these three justices, despite their differences, enlighten each other, stand each other, respect and complete each other. This research also aims at highlighting the very existence of the dialogue between the different sport judges. This dialogue plays a part in the improving of sport disputes resolution and more generally of the sport rules.Through the dialogue of judges, the internal justice of the sport organisations has significantly changes to the benefit of the members of sport organsisations whose rights are more guaranteed. Alongside, thanks to the dialogue between judges, the development of the alternative justice is considerable, showing its significant efficiency in sport disputes resolution. Nonetheless, these two justices cannot pretend covering the whole sport litigation and handing down final and binding decisions. Despite the positive evolution of the internal justice of sport organisations and the development of the alternative justice, the involvement of the state justice remains indispensable in the good resolution of sport litigation.

In this thesis, we analyze premium relationship of American depositary receipts (ADR) and their underlying shares. Several researchers have previously identified the main variables influencing the construction of ADR premium of cross-listed companies. The aim of this study is to investigate to what extent the main variables affect differently the construction of ADR premium in crisis period. For the purpose of the study, two periods are defined. The period from June 2006 to October 2007 represents the non-crisis period whereas the period from October 2007 to March 2009 represents the crisis period. Our cross-listing sample consists of companies that have level II and level III ADR listed on the NYSE and the NASDAQ over the two periods. The tested variables influencing the premium are the liquidity, the currency exchange rate, the home and US market and the volatility. The liquidity is measured according to two ratios, the Amihud ratio and the turnover ratio. The currency exchange rate is the current exchange rate denominated in US dollar. The home markets are the reference indexes of the home country to which the underlying share of the ADR belong. The S&P 500 Index is used as a proxy for the US market. Finally, the US market volatility is analyzed with the CBOE VIX volatility Index. Multiple and simple OLS regressions are used to analyze the impacts of variables on ADR premium. The T-statistic is chosen to test the explanatory power of variables. The regressions are divided in three main parts. The first one is dedicated to the liquidity variables, then the second one to the home and US market, currency exchange rate and CBOE VIX volatility Index. Finally the last part keeps only the variables with the stronger explanatory power in order to define two equations of the factor influencing mostly the premium. We have found that crisis strongly modifies the relationship between ADR premium and the main variables. In crisis period, the regressions show that liquidity becomes a factor with a greater explanatory power of ADR premium. However the other main variables experience the opposite effect with a much lower T-test in times of crisis. It seems that the currency exchange rate, the home and US market as well as the volatility lose their explanatory power in times of crisis to the benefit of liquidity variables.

Abstract Unlike litigation and arbitration, mediation is a more informal way to settle disputes. The process has been considered to be quick, cheap and interest-based and it is said to promote amicable settlements. Yet mediation is not commonly used as a dispute resolution method in Sweden today. However, mediation as a dispute resolution method is promoted by the EU institutions and the European Parliament and the Council has adopted a directive which will secure that the EU citizens, in some cases, will have the possibility to choose extrajudicial mediation as a dispute resolution method. Until now, it has not been possible for parties to immediately seek enforcement of the content of a Swedish extrajudicial mediation settlement agreement. However, the directive will also ensure that the EU Member States provide the EU citizens with such enforcement possibilities. According to the wording of the directive, the request of enforcement will require all parties' explicit consent. This means, that if such consent is not given, the content of the agreement cannot be made enforceable. The uncertainty whether such consent will begiven in the end of the process or not may contribute to people waiving to initiate a mediation process because the actual outcome of the process could be difficult to predict. For the mediation process to be considered as an equivalent way to settle disputes to the e.g. litigation proceeding, it is necessary that the parties also experience the results of the processes as equivalent. The requirement of consent is not totally abandoned in the proposed Swedish Mediation Act by which the directive shall be implemented. Instead of choosing the wording of the directive, there are other perspectives on the matter of enforcement which the Swedish legislature perhaps could be inspired by when implementing the directive.

兩岸三地企業為因應國際化之挑戰，因此對海外籌資產生一定之需求，而海外募集資金的管道中，又以美國存託憑證廣受兩岸三地企業之喜愛，因此本研究之主要目的即為了解不同類別之美國存託憑證之優缺點，並研究兩岸三地企業對於發行美國存託憑證不同類別之選擇，是否因不同需求而有不同偏好。 本研究以Probit 模型為研究模型，對1989年至2006年01月兩岸三地企業發行之美國存託憑證作實證分析。以是否募集資金、會計準則之規定、資訊揭露成本等特性為影響變數，以瞭解企業選擇不同美國存託憑證之決策因素。 依研究結果分析與歸納，兩岸三地企業依自己本身不同的企業需求與當地資本市場特性，對發行不同的美國存託憑證，因存託憑證的特性，而有不同之偏好；而其偏好之顯著性主要集中在「資金募集」、「發行新股」及「發行成本」。

The aim of the diploma thesis is analysis of air and road transport of dangerous goods and subsequent comparison of IATA DGR conditions for the air transport of dangerous goods with ADR conditions for the transport of dangerous goods by road and their application on a particular business case. Another aim of the thesis is to carry out a price calculation of road and air transport of a sample lithium battery consignment, to evaluate both types of transport with regard to their price and time efficiency and to make the final recommendations regarding the choice of more efficient mode of transport.

In the face of a conflict, citizens can follow different ways to solve it. But, how justice is configurated in the conclusion of a specific conflict? what guarantee that the procedure of the mechanism is fair? We can think here in the due process of law; nevertheless, due process of law does not reach all mechanisms of conflict resolution.This paper, therefore, focuses in the study of the role of justice in (i) the procedural scope of judicial process and ADR mechanisms; and in (ii) the conflict resolution generated by them. / Ante un conflicto, los ciudadanos pueden seguir diversas vías para dar solución al mismo. Pero, ¿cómo se configura la justicia en la conclusión de un conflicto en específico? ¿qué garantiza que el procedimiento del mecanismo sea uno justo?. Podemos pensar aquí en el debido proceso; no obstante, éste no alcanza a todos los mecanismos de resolución de conflictos.Este artículo, por consiguiente, se enfoca en estudiar cuál es el rol de la justicia en (i) el ámbito procedimental del proceso judicial y de los MARCs; así como en (ii) la resolución al conflicto generada por aquéllos.

O objetivo da presente dissertação de mestrado foi o de, a partir de uma análise fática das discussões judiciais travadas entre fisco e contribuinte para solução de controvérsias tributárias, constatar a ineficiência do sistema atualmente posto à disposição dos sujeitos envolvidos em tais relações e buscar soluções processualmente viáveis, com foco em mecanismos consensuais (transação) ou adjudicatórios de base consensual (arbitragem). Para tanto, partiu-se de uma análise do atual cenário dos litígios judiciais envolvendo fiscos e contribuintes, concluindo-se pela incapacidade do sistema a proporcionar soluções satisfatórias e tratamento adequado ao conflito (Parte I, Capítulo 1). Diante da realidade fática enfrentada, o problema é proposto para soluções de controvérsias tributárias, frente ao regime de indisponibilidade do crédito tributário. Na nova moldura das relações que envolvem o Estado, tendo em vista que não se afasta disponibilidade do crédito tributário desde que se dê nos termos da lei (Parte I, Capítulo 2), passou-se a uma análise dos meios atualmente postos à disposição dos fiscos e contribuintes para solução das controvérsias tributárias, vislumbrando-se, ao final, pela viabilidade de adoção de meios alternativos para solução de tais controvérsias (Parte I, Capítulo 3). A segunda parte do estudo é voltada à análise da arbitragem tributária, partindo da arbitrabilidade do crédito tributário (Parte II, Capítulo 1) até os requisitos formais e processuais para adoção de tal método privado e de base consensual para solução de conflitos tributários. Feitas as premissas necessárias, tratou-se dos aspectos processuais da arbitragem tributária, sempre os vinculando à estrita legalidade que permeia tais relações e será premissa de validade do procedimento que se cogita (Parte II, Capítulo 2). Finalmente, na terceira parte é feita a avaliação acerca da transigibilidade das controvérsias tributárias (Parte III, Capítulo 1) para, após, verificar os aspectos processuais da transação tributária, sempre com vistas à legalidade, tipicidade cerrada e limites impostos pela Lei de Responsabilidade Fiscal. / This dissertation aims at looking for feasible solutions from a procedural standpoint, based on a factual analysis of tax judicial lawsuits between the taxpayers and the Government that verified the inefficiency of the system currently made available to the parties involved in the said disputes, focused on the possibility of adopting the arbitration and transaction. Initially, it is discussed the current scenario of the judicial tax litigation, which resulted in the conclusion of the inability of the system to provide satisfactory solutions and appropriate treatment to the relevant conflicts (Part I, Chapter 1). Given such scenario, the proposed problem is how to use consensual mechanisms (transaction) or adjudicatory-based consensus procedures (arbitration) to resolve tax controversies, vis a vis the regime of unavailability of the tax credit. In the new framework of relations involving the States, which allows the availability of the tax credit strictly under the law (Part I, Chapter 2), it is analyzed the ways currently available to the tax authorities and taxpayers for the resolution of tax controversies and it is concluded for the feasibility of adopting alternative dispute resolution (ADR) methods (Part I, Chapter 3), in addition to the adjudicative resolution of the conflicts. Then, the second part of the study is focused on the analysis of tax arbitration, moving from the arbitrability of the tax credit (Part II, Chapter 1) to the substantive and procedural requirements for adopting such a method private and consensual-based for resolving tax disputes. As the necessary premises were confirmed, it is analyzed the procedural aspects of tax arbitration, always linking them to the strict legality that permeates tax matters and will utmost validate the arbitration for tax matters (Part II, Chapter 2). Finally, the third part is an evaluation about the possibility of tax transaction (Part III, Chapter 1); after that, it is analyzed the procedural aspects of the transaction for tax purposes, always under the strict legality and the limits imposed by the Fiscal Responsibility Law (Part III, Chapter 2).

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Magister Legum - LLM / This research will chart and navigate the early stages in the development, conceptualisation, and formulation of Islāmic law and the concept of ṣulḥ as a mechanism of legal redress in Islāmic law (Sharī’a). The research shows that firstly, the mechanism is deeply rooted and embedded in scriptural (Qur’ānic) and extrascriptural text namely the corpus of Ḥadīth. There is a plethora of instructions to prove that reconciliation is indeed a lofty goal which is rewarded as an act of worship. Like many other aspects of the Sharī’a, ṣulḥ is regulated by provisions of the scripture and extra-scriptural sources considered by Muslims as the (Sharī’a). Secondly ṣulḥ is also the preferred method of alternative dispute resolution because it is fluid, contractual, expeditious and one of the most effective ways of solving different types of disputes, whether commercial or family. It has therefore gained considerable traction in modern western financial industry which I think is largely due to its contractual nature and the absence of the adversarial element. As a mechanism of redress, ṣulḥ is governed by Islāmic law of contract which takes the form of an agreement which can be mutually negotiated between two or more parties. Of late it has also become the mechanism of choice in family and marital disputes.