Texte remanié de: Thèse de doctorat--Droit canonique--Strasbourg 2, 2007. / Bibliogr. p. 359-383.

Thèse--Lettres--Paris, 1962.

La thèse présente une étude du peuple catholique mosellan pendant la Seconde Guerre mondiale qui englobe la hiérarchie épiscopale, le clergé, les congrégations, les laïcs pieux et les pratiquants. Il concerne aussi bien les événements survenus en Moselle que dans les départements d’accueil dans le sud de la France après les évacuations de 1939-1940 et les expulsions de 1940-1941. L’étude exhaustive des archives de l’évêché assez volumineuses car les prêtres ont beaucoup écrits confrontées à d’autres sources et en particulier aux sources allemandes a permis d’appréhender cette bicéphalie qui confère à la Moselle un intérêt particulier puisqu’elle a été à la fois confrontée à la politique nazie antichrétienne à cause de l’annexion et à la politique conciliante envers l’Eglise de l’Etat Français à cause du transfert du plus du tiers de sa population et de la moitié du clergé et des religieux. Cette bicéphalie unique en France, même par rapport à l’Alsace elle-même annexée au Reich, donne une originalité à l’Eglise mosellane. Cette étude a priori régionale, devient ainsi nationale s’inscrivant dans celles des années 80 sur l’Eglise de France, voire même européenne, car la Moselle fut terre d’expérimentation d’une politique antichrétienne nazie. Cette étude devient sociologique lorsqu’elle montre les conséquences sur la pratique religieuse de la dispersion dans un milieu plutôt hostile. Après avoir montré l’omniprésence dans la société mosellane de la religion catholique devenue un élément identitaire lié partiellement au statut concordataire et au maintien des écoles confessionnelles, nous avons respecté la chronologie pour montrer les incidences des faits de guerre sur le peuple catholique mosellan. Nous avons divisé notre travail en deux parties, novembre 1940 et les expulsions constituant le point de rupture. Grâce à l’outil informatique, nous avons pu établir des statistiques précises, cartographier la pratique religieuse et la dispersion. Parfois, cette exigence d’aller puiser à la source et l’analyse historique qui en a découlé a bousculé la mémoire patriotique. Cette étude se propose de combler un vide historiographique et d’être un élément supplémentaire dans la connaissance de l’annexion de la Moselle, de la politique de nazification et de la diaspora mosellane / The thesis presents a study of the catholic people of Moselle during the World War II which includes the episcopal hierarchy, the clergy, the congregations, the pious laity and the practitioners. It concerns as well the events occurring in Moselle than in the reception departments in the south of France after the evacuations from 1939-1940 and the expulsions from 1940-1941. The exhaustive study of the archives of the Bishopric, rather large because the priests have written a lot face to other sources and in particular German sources, helped to understand this two-headed that gives the Moselle particular interest since it was both face anti-Christian Nazi policy because of the annexation and the conciliatory policy towards the Church of the French State due to the transfer of more than a third of its population and half of the clergy and religious. This two-headed, sole in France, even in relation to Alsace itself annexed to the Reich, gives originality to the Church of Moselle. This study, priori regional, becomes national enrolling in those from 80’s upon the Church of France, or even European, because the Moselle was experimentation field of a Nazi anti-Christian policy. This study becomes sociological when it shows the consequences of the religious practice of the dispersion in a rather hostile environment. After demonstrating the omnipresence in the Moselle Catholicism community became an identity element partially related to Concordat status and keeping of religious schools, we respected the chronology to show the impact of acts of war on the Moselle Catholic people. We divided our work into two parts, November 1940 and expulsions constitute the breaking point. With computer skills, we were able to maintain accurate statistics, mapping religious practice and dispersion. Sometimes this requirement to fetch the source and the historical analysis that ensued jostled the patriotic memory. This study aims to fill a historiographical vacuum and be an additional element in the knowledge of the annexation of the Moselle, the politic of Nazification and the Moselle diaspora

O trabalho aqui apresentado é uma análise retrospectiva de modelos desenvolvidos, no Brasil, sobre o estudo da previsão de insolvência das empresas, objetivando-se avaliar a aplicação de métodos quantitativos para fins de análise de demonstrações contábeis. Considera-se que é relevante a avaliação da continuidade da empresa, e que, se for possível identificar fato em contrário, o uso de modelos de previsão é de importância no que tange à decisão de concessão de crédito, tanto no âmbito da intermediação financeira, realizada pelos bancos, quanto no âmbito de transações comerciais entre fornecedores e clientes. Desta última, pode-se inferir sobre a avaliação da concessão ou não da Concordata para uma empresa, servindo aqueles modelos como ferramental de análise da capacidade da empresa em cumprir o acordo da concordata, ponto esse explorado nesta pesquisa. Através da aplicação dos modelos sobre uma amostra de empresas que haviam solicitado a concordata, pôde-se avaliar se mantinham uma capacidade de discriminar as empresas que lograriam êxito na concordata. Como ferramental estatístico, é utilizada a Análise Discriminante, técnica de análise multivariada, que busca classificar os dados em dois grupos específicos. Neste trabalho, foram definidos como grupo de empresas solventes e grupo de empresas insolventes. Verificou-se que as premissas para utilização da técnica estatística de Análise Discriminante podem limitar, não invalidar, esses modelos. Há necessidade de se avaliarem os dados das amostras para se verificar se é possível ou não o uso da técnica de Análise Discriminante, além do que necessitam recorrentemente, de ser recalculados. Essa limitação reduziu-se quando se utilizaram os modelos em conjunto ou integrados, como verificado nos testes realizados. Outra técnica utilizada nesse estudo foi a de se gerar um modelo que congregue os melhores indicadores dos modelos analisados, obtendo-se um modelo de previsão, que pode ser considerado híbrido ou misto. Esse modelo foi testado quanto à sua capacidade de avaliar se as empresas concluiriam suas concordatas e, também, em sua capacidade de discriminar as empresas nos dois grupos anteriormente descritos (Solventes e Insolventes), ambos formados por empresas situadas em Belo Horizonte, Betim e Contagem. Como ressaltado, existem limitações ao uso desses modelos, que se iniciam pela própria ferramenta da Análise Discriminante. Porém, a sua utilização pode tornar mais objetiva a decisão de se conceder ou não a Concordata a uma empresa, ou, até mesmo, uma linha de crédito especial para cliente de um fornecedor ou de uma instituição bancária que se encontre nessa situação. Portanto, verificou-se ser possível, através das demonstrações contábeis das empresas objeto do estudo, a previsão da tendência de solvência ou insolvência daquelas, avaliando-se se lograriam êxito com a concordata. / This study is a retrospective analysis of models developed in Brazil with respect to the study of forecasting company insolvency, aimed at evaluating the application of quantitative methods to the financial analysis of financial statements. Evaluating the going-concern of companies is considered relevant. If facts can be identified indicating the opposite, the use of forecasting models is important what the decision on the extension of credit is concerned, not only in the field of financial intermediation, realized by banks, but also in the field of commercial transactions between suppliers and clients. From this decision, inferences can be made about the evaluation of whether a composition of debt will be conceded to a company, in which the models mentioned above will serve as tools for analyzing the company’s capacity to fulfill the composition agreement, an issue that is dealt with in this research. By means of the application of those models to a sample of companies that had applied for composition of debt, it could be evaluated whether the models maintained their capacity to distinguish the companies that were successful in the composition of debt. As a statistical tool, the Discriminant Analysis is used. This is a multivariate analysis technique that seeks to classify the data in two specific groups. In this study, they were defined as solvent companies group and insolvent companies group. It was verified that the premises for using the statistical technique of Discriminant Analysis can limit, but not invalidate these models. The data of the samples need to be assessed in order to verify whether it is possible or not to use the Discriminant Analysis technique. In addition, they recurrently need to be recalculated. This limitation was reduced when the models were used together or in an integrated way, as verified in the accomplished tests. Another technique used in this study was the creation of a model that unites the best indicators of the models that were analyzed, obtaining a forecasting model, which can be considered a hybrid or mixed. This model was tested for its capacity to evaluate whether the companies would conclude the composition of debt as well as its capacity to discriminate the companies in the two groups previously described (Solvent and Insolvent), both of which consist of companies located in Belo Horizonte, Betim and Contagem. As highlighted, the use of these models is limited, starting with the Discriminant Analysis tool itself. Nevertheless, their utilization can make the decision on the concession of debt composition to a company more objective, or even the decision on extending a special credit line to the customer of a supplier or to the client of a bank who finds himself in this situation. Therefore, it was confirmed that the analysis of the financial statements of the firms included in this study permits to forecast the possibility to determine the solvency or insolvency trend of the firms, as well as to assess their eventual success with the concordat.

La grande aumônerie désigne traditionnellement, en France, le clergé chargé de l’exercice du culte auprès dusouverain et de ceux de ses sujets attachés à sa personne. Longtemps cantonné à la cour, ce service connaît, desa recréation par Napoléon au moment du passage à l’Empire jusqu’à sa suppression par la monarchie deJuillet, un développement sans précédent. L’amalgame de différentes composantes, à commencer, sous laRestauration, par l’aumônerie militaire, transforme le modeste département aulique en une institution présenteà l’échelle nationale, dont les effectifs équivalent à ceux d’un petit diocèse. Le présent travail s’interroge sur lamanière dont l’existence d’un tel clergé affecte concrètement le fonctionnement du système concordataire, àtravers l’étude de ses structures, de son personnel et de son activité pastorale. Il pose aussi la question du poidspolitique du clergé de cour dans la direction des Affaires religieuses en régime constitutionnel. Il conclut surun constat : celui de la marginalisation, avant même sa disparition, de la grande aumônerie, soulignant parcontrecoup la solidité des institutions de régulation des cultes mises en place par Bonaparte. L’antique alliancedu Trône et de l’Autel fait alors place, définitivement, à la relation purement administrative de l’Église et del’État. / The “Grande Aumônerie” traditionally refers, in France, to the clergy in charge of the exercise of the ministryto the sovereign and, among his subjects, to all those attached to his person. A long time confined to the court,this service knows, from its restoration by Napoleon until its removal by the July Monarchy, an unprecedentedgrowth. The incorporation of various components, which the most important is certainly, under theRestoration, the military chaplaincy, converts the modest aulic department into a national institution, whosenumbers equall to those of a small diocese. This work examines how the existence of such a clergy actuallyaffects the running of the Concordat System, through a detailed study of its structures, its staff and its pastoralactivity. It also raises the question of the political weight of the court clergy in the management of religiousaffairs in a constitutional government. Eventually a finding stands out : the marginalization, even before itsdisappearance, of the “Grande Aumônerie”, which, by contrast, underlines the soundness of the institutionsestablished by Bonaparte in order to regulate the religions. The ancient alliance of Throne and Altar then givesway, definitively, to the merely administrative relationship between Church and State.

Le Concordat, qui permet le retour à la paix civile et le rétablissement du culte, est accueilli avec soulagement dans un diocèse de Nantes durement éprouvé par la décennie révolutionnaire. Il instaure un régime neuf dans lequel la religion catholique, de même que les autres cultes reconnus, est protégée et financée par l'État mais également placée sous la surveillance du pouvoir civil. Les édifices et les objets religieux nationalisés en 1789 sont mis à la disposition du clergé et des fidèles mais demeurent des propriétés publiques. L'affectation exclusive à l'exercice du culte place néanmoins l'Église dans un rôle qui lui permet de faire prévaloir les besoins religieux sur le droit de propriété ou sur les considérations archéologiques qui apparaissent au cours du XIXe siècle. Le système concordataire crée les conditions d'une transformation spectaculaire des édifices religieux, agrandis, modifiés ou remplacés pour répondre aux besoins du culte, laissant peu de place à la conservation des monuments anciens et prenant dans le diocèse de Nantes le caractère d'unevéritable table rase. L'Église semble pourtant adhérer au mouvement général de reconnaissance des monuments religieux, apportant son concours aux politiques publiques et contribuant aux initiatives du milieu érudit. Cette participation reste cependant superficielle et révèle des motivations inconciliables avec les préoccupations archéologiques. L'engouement pour un passé monumental largement idéalisé provoque, au lieu de la conservation de ses vestiges matériels, la naissance d'une architecture et d'un art religieux nouveaux, inspirés des formes médiévales mais répondant aux besoins contemporains du culte et à des constructions symboliques propres à l'Église du XIXe siècle

<p> </p><p>In this thesis I will discuss two different ethical approaches to the Peruvian state treatment in favour of the Catholic Church, for and against, based respectively on communitarian and secularist views on the state-Church relationship which I will also discuss. After that I will offer concepts of several types of discrimination and I will connect them to the question if the Peruvian state treatment in favour of the Catholic Church is a kind of discrimination against non-Catholic minorities-believers and non-believers. Finally, I will summarize the thesis and make some general conclusions.</p> / D

In this thesis I will discuss two different ethical approaches to the Peruvian state treatment in favour of the Catholic Church, for and against, based respectively on communitarian and secularist views on the state-Church relationship which I will also discuss. After that I will offer concepts of several types of discrimination and I will connect them to the question if the Peruvian state treatment in favour of the Catholic Church is a kind of discrimination against non-Catholic minorities-believers and non-believers. Finally, I will summarize the thesis and make some general conclusions. / D

Entre Beauce et Sologne, le Vendômois est en 1789, une région pauvre, souffrant de la disette, situation à laquelle l’administration révolutionnaire n’a pas su remédier. La vente des biens nationaux en augmentant la propriété foncière des notables qui ont déjà la mainmise sur les trois quarts du sol de la région et contrôlent désormais les institutions politiques et administratives, va asseoir leur influence sur les populations.Si sur le plan de l’agriculture, le système paternaliste disparaît, il n’en laisse pas pour autant place à une économie capitaliste florissante. Le retard dans ce domaine et dans ceux de l’industrie et du commerce, restera important au XIXème siècle. Le bilan des ventes nationales montre la disparition presque totale de la propriété ecclésiastique et la division par trois de la propriété noble. Le transfert de propriété aux paysans, qui peut paraître réel lors des premières ventes, est fortement atténué par le phénomène des reventes qui s’étalent sur les cinquante années suivantes. Le point remarquable, qui apparaît également dans cette étude, est la relative modération de la population vendômoise et des hommes politiques, quand elle a pu les désigner pour l’administrer localement. Attachée aux traditions, la population bien qu’elle ait participé aux acquisitions des biens dits nationaux, a su montrer de la résistance face aux comportements extrêmes des hommes politiques parisiens et blésois. Contrairement à beaucoup d’autres régions françaises plus urbaines, les persécutions et les destructions, qui ont marqué la période des ventes nationales, n’ont pas été systématiques en Vendômois, et c’est tout à son honneur. / In 1789, the traditional area of the Vendômois, bordered by the Beauce and Sologne regions, is poor and the revolutionary authorities have not succeeded in addressing the prevailing food shortage. By growing the landed property of the upper classes,who already had a stronghold on three quarters of the region’s real estate and who would now control the political and administrative system, the sale of “biensnationaux” would reinforce their influence over the population. Although the paternalistic system in the field of agriculture came to an end, it not made way for a flourishing capitalistic system. The lack of development in industry and agriculture will remain important throughout the XIXth century. The outcome of the sale has been an almost complete disappearance of church property whileownership by the nobility was divided by three. The transfer of ownership to the peasantry which might have seemed real at the times of the first sales was greatly diminished by the subsequent resales over the next fifty years. Another noteworthy point which emerges from this study is the sense of moderation of “vendômoise”population, and of those political leaders, when it was able to appoint to administer locally. Although the local population, which had a strong attachment to tradition, did take part in the acquisition of national lands, it resisted to extreme behaviour of the political leaders from Paris and Blois. Unlike what happened in many other more urban french regions, persecutions and destructions which characterized the period of the national sales were not systematic in the Vendômois, much to its credit.

Text in Afrikkans / Summaries in English and Afrikaans / The capital-adequacy problem is essentially concerned with the amount of capital that a bank should maintain in order to conduct its operations in a prudent manner. Because one of the primary functions of bank capital is to act as a risk cushion for the protection of a bank's depositors, a bank's capital funds are often regarded as comprising an insurance element. The capital-adequacy concept, therefore, may be seen as part of the overall banking risk, or prudential management. An attempt has been made to indicate that bank supervisors should use not only capital ratios when analysing a bank's capital position. Other factors, such as asset quality and other financial risks, should also be taken in consideration. Financial ratio analysis, however, provides bank supervisors with useful information. When combining ratio analysis with non-quantifiable factors, bank supervisors may indeed achieve their goal of determining capital adequacy. / Die kapitaaltoereikendheidsprobleem is hoofsaaklik gebaseer op die hoeveelheid kapitaal waaroor 'n bankinstelling moet beskik, ten einde die bankbesigheid op 'n verstandige wyse te bedryf. Een van die primere funksies van kapitaal is om te dien as verliesabsorberingsbuffer ter beskerming van 'n bankinstelling se deposante, en daarom word toereikende kapitaal dikwels geag om 'n soort versekeringselement te bevat. Die konsep van kapitaaltoereikendheid kan dus beskou word as deel van die totale risikobestuurskonsep. Daar is tydens die studie gepoog om aan te dui dat banktoesighouers nie net kapitaalverhoudings behoort te gebruik om 'n bankinstelling se kapitaalposisie te ontleed nie. Ander faktore, soos batekwaliteit en antler finansiele risiko's, moet ook in ag geneem word. Finansiele verhoudingsgetalontledings voorsien banktoesighouers van waardevolle inligting. Indien verhoudingsgetalle egter met nie-gekwantifiseerde inligting gekombineer sou word, kan banktoesighouers hul doel om kapitaaltoereikendheid te bepaal, bereik. / M.Com. (Business Management)