L’ordonnance du 23 mars 2006 a réformé le droit des sûretés en France et introduit un gage sans dépossession inspiré du security interest américain dans l’objectif d’améliorer l’efficacité de la matière. L’amélioration est visible mais peut encore être approfondie. En premier lieu, la prépondérance de l’autonomie de la volonté dans la constitution et le régime du gage sans dépossession traduit son détachement progressif de la matière réelle. En effet, le droit du créancier bénéficiaire a pour objet plus la valeur du contenu de l’assiette affectée que son incarnation matérielle. Ainsi, il faut, d’une part, autoriser l’évolution du contenu matériel de l’assiette de constitution pour admettre que l’assiette de réalisation ne soit pas constituée des mêmes biens mais représente toujours la même valeur affectée. D’autre part, il faut reconnaître l’opposabilité du droit de rétention fictif aux procédures d’insolvabilité. En second lieu, le détachement de la sûreté de son objet réel et la prévalence de l’autonomie de la volonté doivent se prolonger en droit international privé. Ainsi, il convient d’admettre l’abandon de la compétence de la lex rei sitae, source de difficultés liées à la nature mobilière du bien grevé, et de reconnaître la compétence de la lex contractus, tirée de la prépondérance de la source conventionnelle de la sûreté.Ainsi, tant l’adaptation de la sûreté permise par la place laissée la volonté des parties, que la possibilité de circulation transfrontalière offerte par la reconnaissance des sûretés étrangères, font du gage sans dépossession une sûreté plus efficace aussi bien en droit interne qu’au niveau international. / On March 23rd 2006, the French reform of security law introduced the « gage sans dépossession », inspired by the security interest of the Article 9 of the U.C.C. from the United- States, in order to improve the efficiency of security law in France. The enhancement is undeniable and yet but there remains room for improvement.First of all, the increased autonomy given to parties when creating and ruling a security results in its detachment from the scope of personal property. Indeed, the creditor is more entitled to the value of the collateral rather than to the good itself. Therefore, the physical content of the collateral should be allowed to change physically as long as collateral remains of same value. On the other hand, the creditor’s fictive right of retention must be enforceable against insolvency proceedings. Secondly, both the detachment of the security from its physical collateral and the preponderance of parties’ autonomy must be taken into account in international private law. Should a matter of choice of law arise, the security should be governed not by lex rei sitae, given the issues raised when applied to movable goods, but by lex contractus, on account of the contractual source of the security. As a result of its adaptability enabled by autonomy, and as a result of the ability to move the security over borders and still be enforceable, the French “gage sans dépossession” appears to be more efficient both in France and on an international level.

Enfant de la jurisprudence, le droit à l'image est une prérogative attachée à l'individu qui a longtemps été discutée. Si aujourd'hui une certaine stabilité théorique a été trouvée, celle-ci demeure néanmoins relative du fait de sa non-reconnaissance par la législation française. Il recouvre différentes réalités et ainsi concerner l'image d'une oeuvre, celle d'un bien mobilier ou immobilier, ou encore, être relatif aux traits des individus eux-mêmes. C'est sur cette dernière dimension que la présente étude a entendu s'attarder, celle-ci présentant une certaine complexité juridique liée à la défaillance législative et à la place prépondérante de la jurisprudence au sein du droit à l'image. Le choc résultant de la rencontre entre un droit théorique, dépourvu de régime juridique officiel, et la pratique judiciaire conduit de facto, à une instabilité et une insécurité juridique avérées, en incompatibilité totale avec la notion de droit de la personnalité telle qu'énoncée par la théorie des droits de l'Homme.Les interrogations induites par cette étude ont abouti à des conclusions quelque peu funestes. Tout d'abord, le droit à l'image demeure fondé sur un régime hybride dont la nature apparaît être, plus que jamais, juridiquement contestable et largement contestée. Ensuite, la seconde conclusion met en évidence la place trop importante laissée aux juridictions en cette matière, ce qui conduit à des disparités inconciliables avec les notions d'égalité, d'impartialité et de fiabilité. Dès lors, une révision globale du droit à l'image, et la mise en place d'un régime juridique légal autonome semblent être aussi bien nécessaires qu'inévitables. / Image rights are a concept derived from Nineteenth Century jurisprudence and have been mutating for a long time. If some kind of theoretical stability has now been established, it remains only relative because image rights are in fact excluded from French legislation. Image rights bring together different realities. They could concern the image of a work and derive from copyright, thereby concerning property law; or concern the features of individuals themselves.This study will deal with this second aspect, presenting a degree of legal complexity linked to inadequate legislation and the dominant role of jurisprudence in image rights. The shock of the encounter between a theoretical right having no proper juridical status and judicial practice leads de facto to evident legal uncertainty and instability which are completely incompatible with the notion of rights inherent to the human being as outlined by human rights theory. The questions raised by this study, which involve both the imperfections of the legal framework conferred on image rights and existing incompatibilities between theory and practice, have reached unsatisfactory conclusions. To being with, the first conclusion underlines that image rights remain based on a hybrid which seems more than ever contestable, and often contested, from a juridical point of view. And secondly, the excessively important role left to jurisdictions in image rights leads to disparities which are inconsistent with notions of equality, impartiality and dependability. Therefore, a comprehensive review of image rights, and the establishment of an independent statutory legal regime appear to be both necessary and inevitable.

This study examines why Japan and Switzerland have chosen to keep the vocabulary of Article 9 and neutrality, respectively, and to reinterpret their definitions to suit their needs (policy reinterpretation), instead of simply abandoning the original policy and replacing it with a new, more suitably worded policy that clarifies the changing policy position of the government (policy abandonment). By analyzing the legal history of the overseas capabilities of the Japanese Self-Defense Forces and the Swiss Armed Forces, as well as the actions and influences of the government, political parties, and the public, this study finds the following trends. First, the government tends to refrain from policy abandonment either due to perceived public opposition or benefits in international negotiations. Second, party resistance is not an significantly influential factor in the choice of policy abandonment over policy reinterpretation. Finally, public opinion is influential, but self-contradictory; often supporting the change in policy (increased overseas capabilities of armed forces) but opposing the concept of policy abandonment due to high attachment to the respective policies of Article 9 and neutrality.

This thesis asks how manifestation of religious belief by religious individuals can best be protected in English law. It is particularly concerned with the protection available to religious individuals in the public sphere. This thesis assesses the current state of protection under religious freedom and religious discrimination models, before considering the potential for increasing protection by reconceptualising the right to manifest religious belief as an aspect of freedom of expression. This thesis asks whether the practical and conceptual limitations of a religious freedom model, and Article 9 of the European Convention on Human Rights (ECHR) in particular, can be overcome by reliance on alternative modes of protection, namely religious discrimination protections in domestic, Convention, and EU law, or through litigating religious manifestation claims as freedom of expression cases under Article 10 of the ECHR. The difficulty of communicating the harm in being denied the ability to manifest religious beliefs publicly is a key limitation of both religious freedom and religious discrimination models. Similarly, this thesis highlights the difficulty in assessing what weight should be attributed to such religious harm within a proportionality exercise balancing the rights of religious individuals with the rights and interests of other parties. The analysis in this thesis draws primarily upon the sources of law which shape domestic English law in this area, namely the ECHR and European Union law. However, this thesis also considers foreign precedent and case law from the United States in particular. This thesis contends that no one model can address the range of cases where manifestation of religious beliefs arise, and that litigants should be able to draw from religious freedom, religious discrimination, and freedom of expression protections depending on the nature of their case.

In recent years, the possibility to deduct expenses for research and development (R&D) has been interpreted narrowly. As a response, the Income Tax Act chapter 16, section 9 (the R&D-rule) was amended to increase the possibility to deduct R&D of more general character. The purpose of this thesis is to determine the meaning of the R&D-rule to be able to decide if the amendment is an extension of the deductibility and whether this amendment can be considered adequate. According to the R&D-rule, the recipient of the grant needs to conduct R&D activity and there needs to be a sufficient connection between the R&D activity and the company to be allowed deduction. The difficulty in applying the R&D-rule is mainly when the research is conducted outside the company and the aim of the research is not to solve the company’s specific problem.The connection between the R&D-activity and the company needs to be reasonable. This means that only R&D-activity that falls completely outside the company’s activities should be excluded from deductibility. However, even R&D where some connection can be shown has been excluded from deductibility, which makes the application of the R&D-rule complex. The amendment of the R&D-rule means that deduction is now possible where a reasonable interest can be shown with either the principal business or the other business. The assessment if a reasonable interest can be shown between the R&D and the company’s activities, must now take into account all aspects of the company not only the principal activity. In conclusion, the amendment creates an extension of the deductibility. The purpose of the amendment of the R&D-rule was to extend the deductibilityof R&D. The amendment must therefore be considered adequate. The addition of the other business to the wording of the R&D-rule will lead to an actual extension of the deductibility of R&D. / De senaste åren har möjligheten till avdrag för FoU tolkats snävt vilket försvårat för företagen att få avdrag för FoU av allmän karaktär. Svaret på kritiken mot den snäva tolkningen förde med sig en lagändring av IL 16 kap 9 § (FoU-regeln). Uppsatsens syfte är att fastställa innebörden av FoU-regeln för att utreda om lagändringen är en utvidgning i förhållande till den tidigare lydelsen av lagregeln samt bedöma om lagändringen är ändamålsenlig.  Enligt FoU-regeln krävs det att mottagaren av bidraget utgör en FoU verksamhet samt att tillräckligt samband finns mellan FoU:n och företaget för att erhålla avdragsrätt. Svårigheten att bedöma sambandet är då FoU:n utförs av någon extern och syftet med forskningen inte är inriktad på att lösa företagets specifika problem utan forskningen är av mer allmän karaktär. Det måste finnas ett rimligt intresse mellan FoU-verksamheten och företaget, vilket innebä ratt bara sådan FoU som hamnar helt utanför företagets område ska uteslutas från avdragsrätt. I praxis har även dock FoU med visst samband uteslutits varför tillämpningen av FoU-regeln är komplex. Lagändringen av FoU-regeln innebär att avdrag får göras när det finns samband mellan FoU-verksamheten och den huvudsakliga verksamheten eller verksamheten i övrigt. Vid bedömningen ska hänsyn alltså tas till hela verksamheten. Det här innebär en utvidgning av avdragsrätten i förhållande till den tidigare lydelsen, då avdrag endast medgavs när samband fanns med kärnverksamheten. Det huvudsakliga ändamålet med lagändringen är en utvidgad avdragsrätt. Utifrån ordalydelse är det nu tydligt att avdrag får göras även då samband inte finns med den huvudsakliga verksamheten, men samband finns med den övriga verksamheten. Tillägget verksamheten i övrigt innebär således en faktisk utvidgning av avdragsrätten för FoU i förhållande till den tidigare lydelsen av FoUregeln.

This thesis examines the foreign policy evolution of Japan from the time of its modernization during the mid-nineteenth century though the present. It is argued that infringements upon Japanese sovereignty and geopolitical vulnerabilities have conditioned Japanese leaders towards power seeking policy objectives. The core variables of statehood, namely power and sovereignty, and the perception of state elites are traced over this broad time period to provide a historical foundation for framing contemporary analyses of Japanese foreign policy. To facilitate this research, a unique framework that accounts for both the foreign policy preferences of Japanese leaders and the external constraints of the international system is developed. Neoclassical realist understandings of self-help and relative power distributions form the basis of the presented analysis, while constructivism offers crucial insights into ideational factors that influence state elites. Social Identity Theory, a social psychology theory that examines group behavior, is integrated to conceptualize the available policy options. Surveying Japanese foreign policy through this framework clarifies the seemingly irreconcilable shifts in Japan's foreign policy history and clearly delineates between political groups that embody distinct policy strategies and norms. Consequently, the main contribution of this thesis lies in the development of a theoretical framework that is uniquely positioned to identify historical trends in foreign policy. Owing to the numerous shifts in modern Japan's foreign policy history, this research identifies and examines three distinguishable Japanese “states”: Meiji Japan (1868 - 1912), Imperial Japan (1912 - 1945), and postwar Japan (1945 - present).

The diploma thesis is dedicated to the adaptation processes of a preschool child with an autistic spectrum disorder on the preschool environment. The thesis is divided into a theoretical part and an empirical part. The main aim of the paper is to analyse the adaptation process on the preschool attendance established by § 16 paragraph 9 of the Education Act of the children affected by ASD with focus on the factors that support the adaptation on the organized form of the preschool education. Part of the aim is to suggest the key elements that should be included in the adaptation plan so it meets the needs of children affected by ASD in the preschool facility. The research was conducted on six children whose legal representatives gave their agreement through an informed consent about processing of their personal data and the use of gathered information for the creation of the diploma thesis. In order to gather the required information, the method of direct observation by the researcher was used. In addition, the interviews with the legal representatives as well as the class teachers were conducted. Furthermore, the documents and data provided by the preschool were analyzed. By the use of coding method the key information were deciphered. The essential information were gathered from the legal...

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