Le droit de l’exécution forcée offre aux créanciers des voies de droit pour contraindre les débiteurs défaillants à exécuter leurs obligations à leur égard. Ce rapport d’obligation est cependant moins un lien entre deux personnes qu’un rapport entre deux patrimoines. C’est ce qui explique que les obligations s’exécutent sur les biens des débiteurs. La matière devrait donc être hermétique à la situation familiale du débiteur et ne s’intéresser qu’au patrimoine personnel de celui-ci. Cependant, malgré l’absence de personnalité juridique de la famille, il est communément question du « patrimoine familial ». Entendu au sens large, le « patrimoine familial » intéresse alors nécessairement les tiers créanciers. Certains biens en effet, font l’objet d’une protection particulière, destinée, plus largement, à protéger la famille. A la protection d’origine légale, s’ajoute éventuellement une protection conventionnelle. Le législateur offre ainsi un espace de liberté à la volonté privée, même si l’exercice de celle-ci doit aboutir à réduire le gage du créancier. L’ensemble de ces dispositions protectrices entre donc nécessairement en conflit avec le droit à l’exécution des créanciers et conduit à s’interroger sur la légitimité de l’atteinte qui en résulte. Il apparait que dans certains cas l’équilibre entre la garantie de l’effectivité du droit à l’exécution forcée du créancier et la protection légitime du patrimoine de la famille est respecté, alors que dans d’autres, il est largement menacé, voire bouleversé. Et c’est alors toute l’économie du droit de l’exécution forcée qui est remise en question / The right to enforced performance offers creditors legal remedies for forcing defaulting debtors to perform their obligations. However, this relationship of obligation is less a tie between two people as it is a tie between two sets of assets. This explains why obligations are performed in respect of the property of the debtor. Performance should thus be entirely extraneous to the debtor's family situation and concern only the debtor's personal assets. Yet despite the fact that families do not have legal personality, "community property" (patrimoine familial) commonly comes into play. In the broad sense of the term, "community property" is thus necessarily of interest to third-party creditors. Certain property is afforded special protection generally intended to protect the family. In addition to legal protection, contractual protection may also apply. The legislation in this area thus allows for a certain degree of flexibility with respect to private will, even if it ultimately reduces a creditor's claim. This protection thus necessarily conflicts with the creditor's right to performance and raises the question of the legitimacy of the interference it causes. In some cases, the balance is maintained between guaranteeing creditors' ability to exercise their right to enforced performance and ensuring legitimate protection of family assets. In other cases, however, this balance is threatened or even upset, calling the entire tenor and intent of the right to enforced performance into question

Ce travail de recherche interroge les revendications identitaires (territoriales et politiques, individuelles et collectives) dans un corpus de discours engagés. Nous avons privilégié les discours des partis progressistes, des romans engagés des années 1970-1980, des récits de vie et des témoignages des enfants de la Creuse. Les textes analysés mettent en lumière la construction d'un modèle politique de mise-sous-tutelle et accusent un processus de décolonisation qui étouffe les particularités et stigmatise l'identité créole. Les revendications portent sur l'autonomisation des décisions politiques et la considération des spécificités régionales. Ces particularités locales, qu'elles soient géographiques, langagières ou culturelles, sont défendues comme des éléments constitutifs de l'identité de la Réunion. Cependant, l'identité réunionnaise est représentée dans un processus conflictuel, où les éléments culturels sont hiérarchisés. L'analyse des enjeux de la construction des identités en période postcoloniale montre une inévitable corrélation avec l'organisation de la société coloniale. Les structures de domination, transformées après 1946, corrélées aux effets de la départementalisation et de la mondialisation, entravent la construction d'une identité décomplexée. Dans ce contexte, le discours littéraire devient un moyen de résistance et permet aux subalternes de se réapproprier le discours sur soi et d'apporter une autre version de l'histoire. Cette thèse interroge les enjeux de la construction de l'identité réunionnaise, dans le contexte des mutations sociales et politiques, et en considérant ses conséquences sur les individus. Elle souligne également l'absence de considération du fait colonial et de ses conséquences contemporaines en France. / This research paper questions the identity claims (territorial and political, individual and collective) in a corpus of engaged speeches. The decision was to work from speeches of progressive parties, engaged novels from the 1970s-1980s, life stories and accounts from “the Children of Creuse”. The analysed texts highlight the construction of a political model of state supervision and blame a process of decolonisation that stifles particularities and stigmatises the Creole identity. The claims focus on empowering the making of political decisions and considering the regional specificities. These local particularities, either geographic, linguistic or cultural, are defended as defining elements of Reunion's identity. However, the Reunionese identity is represented in a conflictual process in which the cultural elements are organised in a hierarchy. The analysis of the issue of the building of identities during the postcolonial era shows an inevitable correlation with the organisation of the colonial society. The structures of domination, transformed after 1946, correlated to the effects of the departmentalisation and globalisation, hinder the construction of an assertive identity. In this context, the literary speech becomes a means of resistance and allows the subordinates to claim the speech back to themselves and bring another version of the history. This thesis questions the concerns of the building of the Reunionese identity in the context of social and political transformations and by considering its consequences on individuals. It also emphasises the absence of consideration of colonialism and its contemporary impacts in France.

Titel: Minskade upplysningskrav – En kostnadsbesparing ur ett företagsperspektiv? Problematisering: Den 1 januari 2016 uppdaterades årsredovisningslagen (SFS 1995: 1554) i syfte att förenkla redovisningen för mindre företag. Uppdateringen innebär bland annat sänkta upplysningskrav för mindre företag. Enligt lagändringens förarbeten var tidigare redovisningskrav betungade, särskilt för mikroföretagen. En reducerad upplysningsskyldighet ska därför bidra till att sänka mikroföretagens administrativa kostnader så att de står i proportion till sin nytta. Årsredovisningar utgör ett viktigt beslutsunderlag som ska möjliggöra välgrundade beslut för mikroföretagens intressenter, särskilt långivare. Årsredovisningsinformation är emellertid kostsam att ta fram och det gäller att finna en balans mellan kostnad och nytta. Syfte: Studien syftar till att undersöka effekterna av sänkta upplysningskrav för mikroföretag och huruvida dessa har införts på bekostnad av den nytta som årsredovisningen ska ge intressenterna. Metod: Studien har genomförts utifrån en kvalitativ strategi med deduktiv ansats. Undersökningen har utförts med hjälp av intervjuer med långivare och mikroföretagens redovisningskonsulter. Slutsats: Studiens resultat visar att redovisningens praktiska arbete inte är identiskt med hur det beskrivs i teorin och i lagens förarbeten. Studiens undersökningspersoner har vittnat om ingen eller liten besparingspotential för mikroföretagen utifrån sänkta upplysningskrav. Däremot bekräftar de att vissa implementeringskostnader har uppstått. Vad gäller intressentgruppen långivare indikerar studiens resultat att nyttan av mikroföretagens årsredovisningar efter lagändringen är tämligen oförändrad. Kunskapsbidrag: Studien har bidragit med att öka medvetenheten avseende hur de nya förenklingsreglerna för mikroföretag har implementerats samt vilken påverkan de utgör på berörda aktörer. / Thesis problem: On January 1st, 2016, the Annual Accounts Act (SFS 1995: 1554) was updated in order to simplify the accounting work in smaller companies. The update implies – amongst other things – reduced disclosure requirements for smaller companies. According to the legislative history, previous accounting requirements were very burdensome, in particular for micro-enterprises. A decreased disclosure obligation aims to reduce the administrative costs in micro-enterprises in order to make the costs proportionate to its usefulness. Annual reports provide an important basis for decision making in order to enable informed decisions for micro- enterprises stakeholders, especially lenders. Annual report information, however, is costly to achieve and it is crucial to find a balance between its costs and usefulness. Aim: The study aims to investigate the effects of reduced disclosure requirements for micro- enterprises and whether these have been introduced at the expense of the usefulness the annual reports should give the stakeholders. Method: The study has been conducted based on a qualitative strategy with a deductible approach. The investigation has been accomplished through interviews with lenders and accounting consultants of micro-enterprises. Conclusions: The study's result shows that the practical accounting work is not identical to how it is described in theory and in legislative history. The study's respondents have testified about no, or small savings potential for micro-enterprises based on reduced disclosure requirements. However, they confirm that some implementation costs have arisen. As far as the interest group lenders are concerned, the study indicates that the usefulness of micro- enterprises' annual reports after the law modification are quite unchanged. Contribution: The study has contributed to raising awareness of how the new simplification rules for micro-enterprises have been implemented and what impact they have amongst concerned groups.

This dissertation aims at contributing to social scientific knowledge about prevailing prioritizations in eldercarepractice by looking at an economic and a caring logic, and how these logics are overlapping, contradictory or comein conflict with each other. A more concrete aim is to understand how the personnel describe their work with orfor balance between the logics and their justifications prioritizations made in the care of older persons. The researchquestion is: How do personnel and care unit manager at a public nursing home understand and handle the twologics that govern care work for facilitating wellbeing of the residents. The aim and research question led to threesub-aims: 1) to analyze the personnel’s experiences of and meaning making about the care work they carry out, 2)to illuminate and problematize the two logics above, and 3)to analyze how the personnel justify their prioritizationsin prevailing context, and how their accountability have an effect on their professional identities.Empirical material was gathered through 13 individual interviews with care personnel and their care unitmanager at a public nursing home in Sweden. These interviews were complemented by a group interview. Thematerial was analyzed by the use of three methods: phenomenology (Paper I and II), reflexive analysis (Paper III),and a positioning analysis (Paper IV). Paper I found that the personnel understands the residents’ well-being asbeing characterized by feeling of being existentially touched. This essence is constituted by feeling freedom ofchoice, pleasure, and closeness to someone or something. In Paper II, the work for facilitating this kind of wellbeingwas characterized by three ambiguities: (i) freedom of choice for the older persons vs. institutionalconstraints, (ii) the residents' need for activation vs. wanting not to be activated, and (iii) the residents' need forroutine vs. the eldercarers' not being able to know what the residents need. Paper III showed that the care unitmanager created a hybrid of the two logics (economy is care and vice versa) and that the personnel oppose thishybrid. The opposition is shaped as the personnel divides their work in care and “those other things”. Thesefindings showed how interaction between the logics expresses itself in practice and that it is the personnel who hasto handle contradictions between the logics in their everyday care work. The positioning analysis in Paper IV hadthree levels. The first level showed how the carers align with their peers and that they find the organizationalframe, within which they have agency, changed due to increased workload. This change led to an order of priorities.The second level showed that the carers relate to three aspects when making accounts: the care itself, the olderpersons, and the media. The third level showed that the carers share a view of administration, cleaning, servingmeals, and filling up supplies, as not being parts of caring.The dissertation’s theoretical framework focused on theories on logics, accountability, and professionalidentity. The conclusion is that both logics are needed in order to facilitate the well-being of the older persons. Therelationships between the two logics are not always clear and if their contradictions are not illuminated, there is arisk for a care practice that does not facilitate the well-being of their residents. An important theoreticalcontribution is that logics of activities should be understood vertically (form political, through management, anddown to the level of practice) instead of horizontally. The practical implications emphasize the importance ofsupporting the personnel’s professional identity on the one hand, and discussing the logics on the other. Byunderstanding differences between definitions on management-level and practice level, a homogeneity can bereached. / <p>Huvudämne: Välfärd och socialvetenskap</p>

Le droit public financier est congénitalement lié à la question de la transparence budgétaire. Notre entrée dans la modernité politique s’est en effet accompagnée d’une réelle volonté de garantir la clarté de la gestion des deniers publics. Pourtant, aujourd’hui encore, la réalisation de cette transparence n’est pas totalement aboutie. Ainsi, sa conceptualisation, qui est un préalable indispensable à sa mise en œuvre effective, est loin d’être évidente. Alors que l’on pouvait légitimement s’attendre à ce que la force actuelle de l’exigence de transparence lui assure un ancrage assez aisé, les obstacles sont encore nombreux. D’ailleurs, ils ne méritent pas tous d’être critiqués. Il existe des motifs légitimes pour une part, sinon d’opacité, du moins de discrétion pour certaines activités sensibles de l’État. En revanche, tous les autres cas d’opacité budgétaire sont illégitimes. Malgré tout, la transparence a réussi à s’affirmer à la fois comme une finalité de notre ordonnancement budgétaire – à laquelle concourent les prérogatives financières du Parlement et les principes budgétaires classiques – mais aussi comme un moyen d’action indispensable à la bonne gestion des finances publiques et à la crédibilité financière de l’État. Quant à sa concrétisation, la notion de transparence budgétaire n’est pas clairement reconnue par notre droit positif qui devrait pourtant, à notre avis, en faire un objectif de valeur constitutionnelle. Pour ce qui est de sa mise en œuvre pratique, elle reste encore perfectible, même si des progrès significatifs ont été enregistrés depuis l’entrée en vigueur de la loi organique relative aux lois de finances du 1er août 2001. / Public finance law is naturally linked to the issue of budget transparency. Our transition into the modern political society is indeed accompanied by a genuine desire to ensure clarity in the management of public funds. Yet, even today, the fulfilment of this transparency is not completely successful. Thus, its conceptualization, which is an essential prerequisite for its effective implementation is far from being obvious. While one could legitimately expect that the current force of the transparency requirement guarantees a relatively easy anchorage, obstacles are still numerous. Besides that, they do not all deserve to be criticized. There are legitimate grounds to some extent, if not a lack of transparency, at least a level of discretion for certain sensitive activities of the State. In contrast, all other cases of no budget transparency are illegitimate. Despite this, transparency has managed to assert itself both as an end to our budget scheduling – to which the financial prerogatives of the Parliament and the traditional budget principles take part – but also as an essential means of action to better manage the public finances and the financial credibility of the state. As for its implementation, the notion of budgetary transparency is not clearly recognized in the French positive law which should, in our opinion, make it an objective of constitutional value. With regard to its practical implementation, it is still perfectible, even though significant progress has been made since the organic law on finance laws of August 1st, 2001 came into force.

The goal of my diploma thesis is to give a comprehensive interpretation on the issue of accounts compiled by entities in the Czech Republic. I describe the operations and activities before, during and after its compilation. I also briefly refer to International Financial Reporting Standards and the appreciation of assets and liabilities. Finally I'm doing an analysis of a final accounts of the real company.

The thesis deals with didactic analysis of curriculum of final accounts and financial statements in the second concentric circle. The aim of the thesis is to propose didactic analysis, which corresponds with professional knowledge of Business Academy students. The theoretical part is dedicated especially to incorporate the curriculum into the subject of accounting didactic methods and didactic techniques and also the issue of IAS/IFRS. The next part is focused on didactic analysis. There is a process of interpretation suggested in the individual chapters which includes clear schemes, tables, own examples and also didactic elaboration of IAS/IFRS. It is designed in the way to be most understandable for Business Academy students. The conclusion includes a survey results. This part shows how the teachers of the Business Academies teach this certain issue. The result is verification if the didactic analysis corresponds with the teaching in practice.

The Chilean pension reform has been an experiment of great success. Futhermore, thanks to it the current pensions are much higher than they would have been under the old Pay-As-You-Go system. Considering this, I decided to analyze the possible applicability of the Chilean pension system in the Czech environment. In the present diploma thesis I do analyze the potential results (replacement ratio) of the introduction of a fully funded system in the Czech Republic, in comperison with the replacement ratio of the current Czech PAYG system and the modificated Czech PAYG system that would not genarate deficits (through the reduction of pensions) and keep the retirement age same for all variants for the reason of objective comparison. Later, I do analyze the impact to the state budget of the transition to a fully funded system and discuss the advantages of a such transition. The main conclusion of this diploma thesis justifies that the transition to a fully funded system in the Czech Republic is not recommendatory, due to the fact that it requires high state budget funding and there is a great unlikelihood of benefits for all income groups in general.

Dissertation purposes Analysis of electronic banking concerning the pricing policy of Czech banks. The banks with long-term history are compared with "new" banks that are still not so stabilized on the market. The dissertation is focused especialy on the monthly fee that the client has to pay when using the services of these banks. Methods Presentive analysis is used in all of this dissertation which interprets data obtained by an interview and bank's databases. Comparative method is used in the analytical section to clearly interpret processed data. Results The comprehensive analysis of six Czech banks and it's pricing policy of electronic banking is the outcome of the dissertation. The conclusion and data interpretation can be used for the clients when choosing a new bank. The analysis is based on the monthly fee that the clients have to pay in every selected bank with respect to their requests.

Thesis (Ph.D. (Agricultural Economics)) --University of Limpopo, 2016. / Refer to document