Régulièrement la presse d'affaires canadienne annonce des cessions-bail se chiffrant en dizaines, voire centaines de millions de dollars. Une cession-bail consiste en la vente d'un bien et sa reprise à bail immédiate par le vendeur; à l'issue de la transaction, les parties sont alors liées par un contrat de location-acquisition ou de location-exploitation. La lecture des annonces de cessions-bail indique un « goût » des dirigeants pour les sources de financement hors bilan, et montre des objectifs économiques tels que réduire certaines formes d'endettement ou réaliser des opportunités de croissance. Par ailleurs, les conclusions de la littérature empirique, relative aux effets des cessions-bail sur la richesse des actionnaires des vendeurs-preneurs offre d'autres perspectives explicatives telles que la réalisation de gains fiscaux ou la réduction de coûts de faillite. Identifier quels sont les déterminants financiers des cessions-bail constitue le propos de cette thèse, l'objectif étant de porter un éclairage sur les motivations financières de ces transactions. Pour atteindre cet objectif, ces transactions sont identifiées comme le choix de recourir à un mode de financement particulier, et un cadre théorique décisionnel du choix d'un mode de financement est défini, en considérant les implications de la théorie statique de la structure de capital, de la théorie de la hiérarchie des modes de financement et de la théorie de l'agence. Il en découle cinq hypothèses explicatives du choix de recourir à une cession-bail, où l'avantage d'une telle transaction serait déterminé par les coûts de détresse financière du vendeur-preneur, ses opportunités de croissance, son insuffisance de liquidités, ses niveaux de risque et d'imposition. Un échantillon de 287 entreprises ouvertes canadiennes a été sélectionné, et a permis d'obtenir un panel complet de données sur six années (2000-2005), représentant 1 722 observations, dont 83 avec cessions-bail. Les hypothèses sont testées avec un modèle probabiliste de type probit, où la variable dépendante prend la valeur « 1 » lorsqu'une ou plusieurs cessions-bail sont observées au cours d'un exercice comptable, et que le vendeur-preneur est susceptible de bénéficier des avantages qui leur sont associés. Conformément à certaines hypothèses, les résultats montrent que la probabilité de réaliser une cession-bail est positivement associée au taux d'endettement et à la valeur absolue du bêta modifié du vendeur-preneur, et négativement associée à son ratio de liquidité. Les cessions-bail semblent donc déterminées par les coûts de détresse financière des vendeurs-preneurs, leur manque de liquidités et leur risque d'exploitation. Par contre, contrairement à la seconde l'hypothèse, ils montrent que la probabilité de réaliser cette transaction est négativement associée au ratio de la valeur marchande des actifs du vendeur-preneur sur leur valeur comptable. Les vendeurs-preneurs apparaissent comme ayant peu d'opportunités de croissance valorisées par les marchés financiers, les cessions-bail ne semblent pas être réalisées pour financer des investissements de croissance. Enfin, contrairement à l'hypothèse fiscale, les résultats ne permettent pas de conclure que le faible niveau d'imposition du vendeur-preneur est associé à la probabilité de faire une cession-bail. Aucune association n'est montrée, entre cette probabilité et le niveau d'imposition du vendeur-preneur qui n'apparaît pas être un déterminant des cessions-bail.

Thesis (M.S.) -- Central Connecticut State University, 2009. / Thesis advisor: Jennifer Hedlund. "... in partial fulfillment of the requirements for the degree of Master of Science in Criminal Justice." Includes bibliographical references (leaves 45-48). Also available via the World Wide Web.

In Canada, bail supervision programs were developed, in partnership with community-based organizations, to promote bail compliance and provide supervision to accused persons who would otherwise have been detained in remand custody. While many of these programs use traditional risk assessment tools to guide supervision, limited research has been conducted on their effectiveness in the bail supervision context. Adopting a quantitative as well as qualitative methodology, this study uses a representative sample of 100 supervision clients from one Ontario bail program to examine the validity of its risk tool – Service Planning Instrument™ (SPIn) Pre-Screen – as well as demographic and criminal justice factors, in predicting bail supervision outcomes. Analyses suggest that SPIn lacks predictive validity in the bail supervision setting. These findings are discussed within the broader context of net widening, as well as the greater bail/remand crisis and the culture of risk aversion that pervades the Canadian criminal justice system.

In my master thesis, I am analyzing resolution processes in selected banks of the European Union (EU) in the concept of a banking union. Theoretical part of my thesis describes reasons for changes in the regulation of the financial sector. Then, I am also dealing with banking union and its individual stages, the need for a common fiscal support as entering reasons into banking union and stepwise involvement of burden sharing with its impact to the resolution funding in the banking union. I describe a single resolution mechanism, methods of its implementation, management and operations in different countries of the European Union. In practical part is by process analysis of selected insolvent banks identified level of compliance of resolution rules and by using comparative methods are identified differences in recovery processes of selected institutions. By synthesis are assessed effects of single resolution mechanism in the EU.

This dissertation explores the promise of bail-oriented interventions vis-à-vis the overrepresentation of Indigenous peoples in Canadian prisons. While this research project argues that the bail system's underlying risk logic is inherently discriminatory against Indigenous peoples, it is proposed that specialized courts for Indigenous peoples - Gladue Courts - may be well-positioned to overcome systemic barriers to Indigenous peoples' release on bail. This research explores the extent to which two Toronto Gladue Courts have been able to produce equitable bail outcomes, as well as potential downstream effects of these outcomes, utilizing two unique and complementary longitudinal datasets from the Ontario Ministry of the Attorney General which span from 2006 to 2017. Analyses examine i) bail case characteristics, ii) bail processing and court processing measures, and iii) final case outcomes and sentences for Indigenous peoples' bail cases which were processed in these Gladue Courts compared to (predominantly non-Indigenous people's) bail cases processed in the conventional bail courts of these same courthouses. Study findings suggest that while these two bail populations shared many similarities, charges against the administration of justice were particularly widespread among Gladue bail cases. While Gladue Courts appeared largely successful in producing substantively equitable bail outcomes, the impact of these courts is limited by Gladue bail cases' disproportionate early guilty pleas and waiving of the right to bail. Despite the apparent successes of Gladue Courts with regards to bail, Indigenous peoples in Gladue bail cases continued to be disproportionately convicted and sentenced to custody compared to their conventional bail counterparts. Study findings are considered within the wider context of settler colonialism and Indigenous peoples' overincarceration and possible targeted solutions to this phenomenon are discussed.

Coral reefs are among the most biodiverse ecosystems in the world, being essential for marine life. The engineers of these ecosystems, reef-building corals, live in association with a great diversity of microorganisms, which can affect their host’s health in beneficial or detrimental manners. Corals are currently threatened by climate change and other environmental stressors, that lead to the phenomenon of coral bleaching, in which these animals lose their endosymbiotic algae. Even though the stressors that cause coral bleaching are known, the exact cellular and molecular mechanisms that provoke this process are still undiscovered. The lack of information regarding micro-scale processes that happen in unhealthy corals could be resolved with more efforts in developing micro-scale studying models. The use of individual polyps that bail-out of the coral skeleton induced by acute stress has been suggested as a model to study these processes. However, little is known about how these polyps change after bailing-out of a colony, which could become a problem once reliable models should be consistent and well understood. Thus, investigating these changes and optimizing a methodology to minimize them is crucial to establish these polyps as models to study corals. Herein, we investigated microbiological changes of isolated polyps by performing an experiment to study shifts in their microbiome after the separation from the colony. Before the experiment, different methods to isolate polyps were tested to find the one that granted the highest survival. After finding that salinity-induced separation was the most efficient, this method was used to study the microbiome of coral polyps. We found that while no significant changes in the microbiome could be observed immediately after the separation of polyps from their colony compared to coral fragments, this pattern changed after two weeks. We propose that the maintenance of polyps without fixation to a substrate might be the cause for such changes, and that polyps able to attach to a substrate and regrow as a colony might still recover a microbiome composition closer to coral fragments. Finally, a new microfluidic device for fixation and maintenance of coral polyps was developed and tested for use in future experiments.

No

Univ., Diss.--Pilsen, 2003.

Thesis (LLM) -- Stellenbosch University, 2004. / Stellenbosch University. Faculty of Law. Dept. of Public Law. / ENGLISH ABSTRACT: When evaluating a bail application, the court must take into consideration the interests of the accused against those of the community. The main goal of this assessment is to find a balance between said interests. While an application for bail is made at a stage where guilt has not been proven, it is of extreme importance that the court must not infringe on the fundamental rights of the accused which include the right to personal freedom and the presumption of innocence. In order to protect the rights of the bail applicant within the proper functioning of the legal system, it is important to determine the nature of bail proceedings. As shown in this thesis, bail proceedings are sui gelleris in nature, which means that a separate set of rules of the law of evidence is applicable to these proceedings. The object of this thesis is to identify the rules of law of evidence applicable to bail proceedings as well as to clarify the deviation from the normal rules of evidence which apply to the trial of the accused. In chapter one the purpose and nature of bail proceedings as well as the characteristics of accusatorial and inquisitorial systems, are discussed. Problem areas within the South African legal system with regards to bail applications are also highlighted in this chapter. In chapter two the application of the primary rules of the law of evidence with regards to bail proceedings are investigated as well as the admissibility of evidence pertaining to prior convictions of the applicant, opinion evidence and character evidence. In chapter three the admissibility of hearsay evidence at bail proceedings is discussed. The constitutionality of the privilege pertaining to the police docket is dealt with in chapter four. Chapter five deals with the infom1er's privilege. The requirements that have to be met in order to qualify for protection under the said privilege, are examined. Chapter six focuses on the privilege against self-incrimination and the manner In which it is applied in bail proceedings. The provisions of s 60(11B)(c) of the Criminal Procedure Act and the role of the presiding officer are also discussed in this chapter. Chapter seven focuses on the burden of proof in bail applications. Chapter eight contains a summary and recommendations. / AFRIKAANSE OPSOMMING: By die beoordeling van 'n borgaansoek moet die hof die be lange van die beskuldigde en die belange van die samelewing teen mekaar opweeg. Die doel van die betrokke verrigtinge is om 'n balans tussen hierdie belange te vind. Omdat borgtog ter sprake kom op 'n tydstip waar daar nog geen skuldigbevinding is nie, is dit van kardinale belang dat die hof ten aile tye moet waak teen die onregverdige inbreukmaking op die beskuldigde se fundamentele regte wat onder andere die reg op individuele vryheid en die vem10ede van onskuld insluit. Ten einde die regte van die borgaansoeker na behore te beskem1 sonder om die behoorlike funksionering van die regstelsel te belemmer, is dit belangrik om vas te stel wat die aard van borgverrigtinge is. Soos in hierdie tesis aangetoon word, is borgverrigtinge sui generis van aard. Dit het tot gevolg dat daar 'n aparte stel reels van die bewysreg bestaan wat op hierdie verrigtinge van toepassing is. In hierdie tesis word daar gepoog om die reels van die bewysreg wat op borgverrigtinge van toepassing is, te identifiseer en om die afwykings van die gewone bewysregreels wat op die verhoor van toepassing is, te verklaar. In hoofstuk een word die doel en aard van borgverrigtinge bespreek en word die kenmerke van die akkusatoriale en inkwisitoriale stelsels teen mekaar gestel. Die onduidelikhede oor die aard van borgverrigtinge in die Suid-Afrikaanse reg word ook aangeraak. In hoofstuk twee word die toepassing van die relevantheidsgrondreel by borgverrigtinge ondersoek, asook die toelaatbaarheid van getuienis oor die vorige veroordelings van die beskuldigde, opiniegetuienis en karaktergetuienis. Hoofstuk drie het betrekking op die toelaatbaarheid van hoorsegetuienis by borgverrigtinge. In hoofstuk vier word kwessies rakende dossierprivilegie behandel en die grondwetlikheid van sodanige privilegie, asook die toepassing daarvan, word van naderby beskou. In hoofstuk vyf word daar gefokus op die aanbrengersprivilegie. Die aard en toepassing van die privilegie asook die vereistes waaraan voldoen moet word alvorens daar op die betrokke privilegie gesteun kan word, word aangeraak. Hoofstuk ses fokus op die borgapplikant se privilegie teen selfinkriminasie. Die bepalings van a 60(11 B)(c) asook die rol van die voorsittende beampte word ook in hierdie hoofstuk aangespreek. Die sewende kwessie wat in verband met borgverrigtinge in die stu die ondersoek word, is die ligging van die bewyslas by sodanige verrigtinge. Dit word In hoofstuk sewe gedoen. Hoofstuk agt bevat 'n opsomming van sowel bevindings as aanbevelings.

This study compares four different methods to measure hydraulic conductivity (K) at two sites on the East Tennessee State University Valleybrook Campus. It compares the K values to each other, to the different K values between the two sites, and to United States Department of Agriculture (USDA) K values. Two field methods, Well Bail Test and Auger Hole Test, and two lab methods, Constant Head Permeameter Test and Grain Size Distribution Test (GSD), were performed on the clay rich Ultisol soils on an East Tennessee hillslope in the Valley and Ridge Physiographic Province. One site was located close to a monitoring well and the other on the floodplain of an existing stream. The Hazen, Alyamani & Sen, and Slichter methods were used to compute K from the GSD Test. The Alyamani & Sen, Slichter, and permeameter methods produced similar K values ranging from 9.52 x 10-6 to 1.25 x 10-3 cm/sec. These are similar to the USDA K values ranging from 9.17 x 10-4 to 2.82 x 10-4 cm/sec. The Hazen method overestimated K and ranged from 8.10 x 10-3 to 1.09 x 10-1 cm/sec. The Well Bail Test yielded a lower K value (ranging from 8.16 x 10-9 to 1.19 x 10-8 cm/sec) than the USDA values as expected for water flow in deeper soil horizons at a depth of 8.50 meters. Comparing these values helped to better understand the difference between various methods to compute the hydraulic conductivity.