- 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.
Search results
Showing 441 to 444 of 444 (0.028 seconds)Spelling suggestions: "subject:"accounts"" "subject:"ccounts""
| 441 |
The context, purpose, and dissemination of legendary genealogies in northern England and Iceland, c.1120-c.1241Lunga, Peter Sigurdson January 2018 (has links)
The thesis is a comparative and multidisciplinary study of legendary genealogies in the historical writing of northern England and Iceland c. 1120 – c. 1241. Historical writing was produced in abundance over this period in both areas and the frequent contact between England and Scandinavia, as well as shared use of early medieval insular sources make them especially suitable for comparison. The Viking invasions and settlement in England had a significant impact on English culture, language and literature and changed attitudes to their own legendary past. The Danish conquest of England in the early eleventh-century also brought the insular and Scandinavian worlds closer together, and even after the Norman Conquest in 1066, England and Scandinavia engaged in scholarly and textual exchange The theoretical framework for the thesis combines approaches from religious history, art history, political history, literature history and gender history. The main research questions of the thesis consider the dissemination, development, and purpose of legendary genealogies. The sources are a collection of Durham related manuscripts with illuminations of the pagan god Woden (c. 1120–88) in two historical works De Primo Saxonum Aduentu and De Gestis Regum; Genealogia Regum Anglorum (Rievaulx, 1153x54) by Aelred of Rievaulx; two works attributed to Snorri Sturluson’s Prose Edda (Iceland, 1220s) and Heimskringla (Iceland, 1225x35). Common to the sources is the inclusion of genealogies that stretch from legendary generations to living individuals at the time of writing. Thus, genealogies connected dynasties and civilisations in mutual descent from pagan, Trojan and biblical ancestors. By analysing textual dissemination as well as political contexts, literary patronage and mechanisms in legitimisation of power, the thesis address amalgamations of origin myths, the use and significance euhemerised pagan gods, and female generations in genealogies.
|
| 442 |
Les dates de naissance des créances / Dates of origination of claimsNoirot, Renaud 28 November 2013 (has links)
C’est le droit des entreprises en difficulté qui a permis de mettre en évidence la complexité que pouvait revêtir la détermination de la date de naissance des créances. Or, celle-ci apparaît fondamentale en droit privé. Constituant le critère d’application de certains mécanismes juridiques, elle incarne l’existence de la créance et représente dès lors un enjeu pour toute règle de droit ayant celle-ci pour objet ou pour condition. Deux courants doctrinaux s’opposent, la thèse classique fixe la date de naissance au stade de la formation du contrat, tandis que des thèses modernes la fixent au stade de l’exécution du contrat. La thèse matérialiste, fondée sur le droit des entreprises en difficultés, fait naître la créance de prix au fur et à mesure de l’exécution de la contre-prestation. La thèse périodique, reposant sur une réflexion doctrinale quant aux contrats à exécution successive, fait renaître toutes les créances du contrat à chaque période contractuelle. L’examen des thèses moderne à l’aune des mécanismes juridique qui ne peuvent qu’incarner la véritable date de naissance de l’authentique créance aboutit à leur invalidité. La thèse classique se trouve donc à nouveau consacrée. Mais la résistance que lui oppose le droit des entreprises en difficulté ne peut reposer sur la technique d’une fiction juridique, car d’autres manifestations du même phénomène peuvent être mises en évidence en dehors de ce domaine. Un changement de paradigme s’impose donc pour résoudre le hiatus. Derrière ce phénomène persistant se cache en réalité une autre vision, une autre conception de la créance, la créance économique qui vient s’articuler avec la créance juridique dans le système de droit privé pour le compléter. La dualité des dates de naissance recèle donc en son sein une dualité du concept de créance lui-même, la créance juridique classique et la créance économique. La créance économique n’est pas un droit subjectif personnel. Elle n’est pas la créance juridique. Elle n’est pas autonome de la créance juridique et ne doit pas être confondue avec une créance née d’un cas d’enrichissement sans cause. La créance économique représente la valeur produite par le contrat au fur et à mesure de l’exécution de sa prestation caractéristique. Elle permet de corriger l’application ordinaire du concept de créance juridique par en assurant la fonction de corrélation des produits et des charges d’un bien ou d’une activité. Ses domaines d’application sont divers. Outre son utilisation dans les droits comptable et fiscal, la créance économique permet la détermination de la quotité cédée dans le cadre d’une cession de contrat, la détermination du gage constitué par un patrimoine d’affectation dans le cadre de la communauté légale, de l’EIRL ou encore de la fiducie, ainsi que la détermination du passif exempté de la discipline d’une procédure collective. Dans ces domaines, ce n’est donc pas la date de naissance de la créance juridique qui s’applique, mais la date de naissance de la créance économique. La cohérence du système de droit privé se trouve donc ainsi restaurée quant à la date de naissance de la créance. / It is the laws governing companies experiencing difficulties which have revealed the complexity of determining the dates of the origination of the claims. And yet this appears to be fundamental in private law. As it constitutes the criterion for implementing certain legal mechanisms, it epitomizes the existence of the claim and hence represents a challenge for any rule of law in which the existence of this claim is a goal or condition. There are two conflicting doctrinal currents: the traditional approach sets the date of origination at the stage of the formation of the contract, while modern approaches situate it at the stage of the execution of the contract. The materialistic approach, based on the law governing companies experiencing difficulties, staggers the origination of the price debt over the period of the execution of the service. The periodical approach, which relies on a doctrinal reflection on successive execution contracts, is that of the re-origination of all the claims under the contract at each contractual period. An examination of the modern approaches, under the auspices of the legal mechanisms which can only epitomize the true date of origination of the authentic claim leads to the invalidity thereof. The traditional approach is therefore once again consecrated. But the resistance constituted by the laws governing companies in difficulty cannot rely on the technique of legal fiction, because other manifestations of the same phenomenon can be identified outside this domain. Therefore, a change of paradigm is in order if the hiatus is to be resolved. Behind this persistent phenomenon lies in fact another vision, another concept of the claim: the economic claim which, interwoven with the legal claim in the private law system, supplements it. The duality of the dates of origination therefore conceals in its bosom the duality of the very concept of a claim, the traditional legal claim and the economic claim. The economic claim is not a subjective personal right. It is not a legal claim. It is not autonomous of the legal claim and must not be confused with a claim originating in a case of unwarranted enrichment. The economic claim represents the value produced by the contract as the service which characterizes it is provided. It permits the rectification of the ordinary application of the concept of legal claim by ensuring the function of correlating the proceeds with the costs of a commodity or an activity. Its domains of application are varied. In addition to its use in accounting and fiscal law, the economic claim permits the determination of the portion transferred in the context of the transfer of a contract, the determination of the collateral consisting in a special-purpose fund in the context of a legal joint estate, a limited liability individual contractor or a trust, as well as the determination of the liabilities which escape the discipline of collective proceedings. In these domains, it is therefore not the date of origination of the legal claim which applies, but the date of origination of the economic claim. The coherence of the private law system is therefore restored as concerns the date of the origination of the claim.
|
| 443 |
Legal and regulatory aspects of mobile financial servicesPerlman, Leon Joseph 11 1900 (has links)
The thesis deals with the emergence of bank and non-bank entities that provide a range of unique
transaction-based payment services broadly called Mobile Financial Services (MFS) to unbanked,
underserved and underbanked persons via mobile phones.
Models of MFS from Mobile Network Operators (MNOs), banks, combinations of MNOs and banks, and
independent Mobile Financial Services Providers are covered. Provision by non-banks of ‘bank-type’
services via mobile phones has been termed ‘transformational banking’ versus the ‘additive banking’
services from banks. All involve the concept of ‘branchless banking’ whereby ‘cash-in/cash out’ services
are provided through ‘agents.’
Funds for MFS payments may available through a Stored Value Product (SVP), particularly through a
Stored Value Account SVP variant offered by MNOs where value is stored as a redeemable fiat- or mobile
‘airtime’-based Store of Value.
The competitive, legal, technical and regulatory nature of non-bank versus bank MFS models is discussed,
in particular the impact of banking, payments, money laundering, telecommunications, e-commerce and
consumer protection laws. Whether funding mechanisms for SVPs may amount to deposit-taking such that
entities could be engaged in the ‘business of banking’ is discussed. The continued use of ‘deposit’ as the
traditional trigger for the ‘business of banking’ is investigated, alongside whether transaction and paymentcentric
MFS rises to the ‘business of banking.’
An extensive evaluation of ‘money’ based on the Orthodox and Claim School economic theories is
undertaken in relation to SVPs used in MFS, their legal associations and import, and whether they may be
deemed ‘money’ in law.
Consumer protection for MFS and payments generally through current statute, contract, and payment law
and common law condictiones are found to be wanting. Possible regulatory arbitrage in relation to MFS in
South African law is discussed.
The legal and regulatory regimes in the European Union, Kenya and the United States of America are
compared with South Africa. The need for a coordinated payments-specific law that has consumer
protections, enables proportional risk-based licensing of new non-bank providers of MFS, and allows for a
regulator for retail payments is recommended. The use of trust companies and trust accounts is
recommended for protection of user funds.
| vi / Public, Constitutional and International Law / LLD
|
| 444 |
Legal and regulatory aspects of mobile financial servicesPerlman, Leon Joseph 11 1900 (has links)
The thesis deals with the emergence of bank and non-bank entities that provide a range of unique
transaction-based payment services broadly called Mobile Financial Services (MFS) to unbanked,
underserved and underbanked persons via mobile phones.
Models of MFS from Mobile Network Operators (MNOs), banks, combinations of MNOs and banks, and
independent Mobile Financial Services Providers are covered. Provision by non-banks of ‘bank-type’
services via mobile phones has been termed ‘transformational banking’ versus the ‘additive banking’
services from banks. All involve the concept of ‘branchless banking’ whereby ‘cash-in/cash out’ services
are provided through ‘agents.’
Funds for MFS payments may available through a Stored Value Product (SVP), particularly through a
Stored Value Account SVP variant offered by MNOs where value is stored as a redeemable fiat- or mobile
‘airtime’-based Store of Value.
The competitive, legal, technical and regulatory nature of non-bank versus bank MFS models is discussed,
in particular the impact of banking, payments, money laundering, telecommunications, e-commerce and
consumer protection laws. Whether funding mechanisms for SVPs may amount to deposit-taking such that
entities could be engaged in the ‘business of banking’ is discussed. The continued use of ‘deposit’ as the
traditional trigger for the ‘business of banking’ is investigated, alongside whether transaction and paymentcentric
MFS rises to the ‘business of banking.’
An extensive evaluation of ‘money’ based on the Orthodox and Claim School economic theories is
undertaken in relation to SVPs used in MFS, their legal associations and import, and whether they may be
deemed ‘money’ in law.
Consumer protection for MFS and payments generally through current statute, contract, and payment law
and common law condictiones are found to be wanting. Possible regulatory arbitrage in relation to MFS in
South African law is discussed.
The legal and regulatory regimes in the European Union, Kenya and the United States of America are
compared with South Africa. The need for a coordinated payments-specific law that has consumer
protections, enables proportional risk-based licensing of new non-bank providers of MFS, and allows for a
regulator for retail payments is recommended. The use of trust companies and trust accounts is
recommended for protection of user funds.
| vi / Public, Constitutional and International Law / LL. D.
|
Page generated in 0.0434 seconds