This thesis examines the historical evolution of the credit transfer policy and its implications on the roles and interplay between colleges and universities. This in-depth analysis of credit transfer evaluates the establishment of College of Applied Arts and Technology (CAATs) in the 1960s, to present day initiatives in place to create a system wide credit transfer system between colleges and universities. The theoretical framework is comprised of two major components: firstly, through an examination of policy tools used over the years, this thesis provides a basis to understand measures that have been employed to address the issue of credit transfer. Secondly, through the organization adaptation approach and resource dependency theory, the credit transfer discussion contextualizes the overall impact on the relationship between colleges and universities. The findings conclude that although higher educational institutions are proactively responding to credit transfer demands, the hierarchical structure between universities and colleges is still prevalent.

This thesis examines the historical evolution of the credit transfer policy and its implications on the roles and interplay between colleges and universities. This in-depth analysis of credit transfer evaluates the establishment of College of Applied Arts and Technology (CAATs) in the 1960s, to present day initiatives in place to create a system wide credit transfer system between colleges and universities. The theoretical framework is comprised of two major components: firstly, through an examination of policy tools used over the years, this thesis provides a basis to understand measures that have been employed to address the issue of credit transfer. Secondly, through the organization adaptation approach and resource dependency theory, the credit transfer discussion contextualizes the overall impact on the relationship between colleges and universities. The findings conclude that although higher educational institutions are proactively responding to credit transfer demands, the hierarchical structure between universities and colleges is still prevalent.

The goal of this work is to define and analyze european integration within the payment system of the European Union, with the main focus on project SEPA and its payment instruments. In first part it covers the legislative phase, the general characteristics, goals and advantages of the project, institutions responsible for the implementation and coordintation of the project, EU clearing system and standardization of SEPA payment instruments. Analytical part of thesis focus on description and analysis of economical effects of project and individual SEPA payment instruments and their implementation into national payment system of the EU member states. The last part deal with the issue of implementation of SEPA project in Slovakia.

This master's thesis analyses the problems concerning system of payments especially clearing credit transfers, bank statement of accounts and interconnection with the company’s information system. It proposes suitable ways of optimalization which in the upshot lead to a better exploitation of information technologies and simplification for the human operator.

Made available in DSpace on 2016-04-26T20:30:34Z (GMT). No. of bitstreams: 1 Luzia Correa Rabello.pdf: 689973 bytes, checksum: 47ea5e1489acdfec09f34536b955e80e (MD5) Previous issue date: 2010-07-29 / This study aims to examine the institution of tax compensation, considered one of the conditions for the settlement of the tax credit, in this art. 156 of the Tax Code, that since the enactment of Law No. 8383/1991, allowed discussions on the subject, spreading it in the legal system. The compensation does not match the number for tax administration designed by the taxpayer, but subjective right patriotic. The restrictions imposed by tax authorities and are remarkably unjustified, unreasonable and illegal, motivated only by the contempt of that body governing tax laws and constitutional provisions that ensure unquestionable rights to the taxpayer, for example, be entitled to recover the amounts improperly collected or more than due. For purposes of compensation are invalid restrictions on the transfer of credits to third parties for debts related to taxes and contributions administered by the Federal Revenue in Brazil, continuing in full force and effect the ability of taxpayers make their compensation in accordance with the dictates laid down in the array of legal compensation tax, namely, the Law No. 9430/96, art. 74. Purely administrative acts are not able to change the standard of public law, published with support in legal norm, which makes no restriction on the compensation tax. Finally, we show that taxpayers are entitled to use the tax credits and noticed that there are no restrictions for regulatory purposes insert in Article 170-A of the Tax Code, for the enjoyment of such claims does not match the compensation tax, only the credit mechanism -current account debit tax / O presente trabalho tem como objetivo analisar o instituto da compensação tributária, considerado uma das modalidades de extinção do crédito tributário, presente no art. 156 do Código Tributário Nacional, que, desde a edição da Lei nº 8.383/1991, possibilitou discussões sobre o tema, difundindo-o no ordenamento jurídico. A compensação não corresponde a mero favor fiscal concebido pela Administração ao contribuinte, mas direito subjetivo pátrio. As restrições existentes e impostas pelo Fisco são notavelmente injustificadas, descabidas e ilegais, motivadas apenas pelo desprezo do referido órgão da administração às leis tributárias e constitucionais que asseguram direitos inquestionáveis ao contribuinte, como, por exemplo, o direito de reaver os valores indevidamente recolhidos ou mais que o devido. Para fins de compensação, são inválidas as restrições impostas à transferência de créditos para terceiros, com débitos relativos a impostos e contribuições administrados pela Receita Federal do Brasil, continuando assim plenamente válida e em vigor a possibilidade do contribuinte realizar as suas compensações de acordo com os ditames previstos na matriz legal da compensação tributária, qual seja, a Lei nº 9.430/96, art. 74. Os atos meramente administrativos não estão aptos a alterar norma de direito público, editada com apoio em norma legal, a qual não faz qualquer restrição à compensação tributária. Por fim, mostramos que os contribuintes têm direito à utilização dos créditos tributários e notamos a inexistência de restrições ao comando normativo inserto no artigo 170-A do Código Tributário Nacional, pois a fruição desses créditos não corresponde à compensação tributária, apenas a mecanismo de crédito-débito no conta corrente fiscal

This thesis deals with the analysis of payment instruments, Single European Payments Area and the development and implementation in the Slovakia and Slovenia. The work defines the meaning and objectives of SEPA. This thesis describes the historical development, legal framework and an overview of the participating sectors in SEPA project. The following are the essential characteristics of basic types of SEPA payment instruments, infrastructures and standardization of SEPA. There is outlined a brief history and organizational structure of the SEPA project in the both the countries, further work is devoted to the characteristics and analysis of individual payment instruments SEPA implementation phase.

Text in Afrikaans, abstract in Afrikaans and English / The development of sophisticated computer technology and the consequent computerisation of the payment system has had a far-reaching effect on fund transfer systems all over the world. The most important purpose of this thesis is to indicate the nature of an electronic fund transfer; to set out the relationships of the parties involved in an electronic funds transfer and to show by comparison with other legal systems where our law may be deficient in the regulation of the computerised payment system. At the outset, the nature and functions of money are compared to electronic fund transfers and a distinction drawn between paper-based transactions and electronic fund transfers. In this regard, electronic fund transfers as method of payment is also discussed. Automatic computer processing also gave rise to a variety of new kinds of financial services. A distinction is made between customer-initiated systems (A TM' s, EFTPOS and home-banking services) and systems used by the banks to effect electronic funds transfers between banks and to send financial messages. In this regard, the settlement function of clearing houses and the legal nature thereof are examined. A description of a local clearing house, the ACB, is included as well as a discussion of the clearing of cheques, the moment of payment of cheques and the status of the ACB. Other relevant legal aspects of the computerisation of the payment system which are examined and discussed are the following: the use of the so-called electronic signature; the regulation of risks in electronic payments and the creation of sufficient security measures; the criminal liability of an accused in the case of an unauthorised withdrawal or transfer; questions and problems surrounding evidential matters; the putting into operation of procedures to correct errors and the creation of an ombudsman to settle and resolve disputes; cheque truncation and the right of an individual to privacy in the milieu of electronic payments. Finally, the legal relationships between the parties involved in a credit transfer and the moment of payment is examined. Regulation in this regard is also considered. / Die ontwikkeling van gesofistikeerde rekenaartegnologie en die gevolglike rekenarisering van die betalingstelsel het 'n verreikende effek op die fondsoordragstelsels van banke regoor die wereld gehad. Die belangrikste doelstellings van hierdie proefskrif is gevolglik om die aard van 'n elektroniese fondsoordrag aan te dui; om die verhoudinge tussen die partye betrokke by 'n elektroniese fondsoordrag nader te omskryf en om by wyse van 'n regsvergelykende ondersoek aan te toon waar daar leemtes in ons reg ten opsigte van die regulering van die gerekenariseerde betalingstelsel bestaan. Die aard en funksies van geld is ter aanvang met elektroniese fondsoordrag vergelyk en 'n onderskeid is tussen papierbasistransaksies en elektroniese fondsoordragte getref. In hierdie verband is elektroniese fondsoordrag as betalingsmetode ook bespreek. Outomatiese rekenaarverwerking het ook tot 'n verskeidenheid van nuwe soorte finansiele dienste aanleiding gegee. Daar is onderskei tussen klient-geaktiveerde stelsels (OTM'e, EFTPOS en tuisbankdienste) en fondsoordragstelsels wat deur die banke aangewend word om elektroniese fondsoordragte tussen banke te bewerkstellig en om finansiele boodskappe te versend. In die verband is die verrekeningsfunksie van klaringshuise en die regsaard daarvan ondersoek. 'n Beskrywing van die werksaamhede van die ACB, as plaaslike klaringshuis, is hierby ingesluit asook 'n bespreking van die verrekening van tjeks, die tydstip van betaling van tjeks en die status van die ACB. Ander relevante regsaspekte van die rekenarisering van die betalingstelsel wat ondersoek en bespreek is, is die gebruik van die sogenaamde elektroniese handtekening; die risikoreeling in die elektroniese betalingsverkeer en die daarstelling van voldoende sekuriteitsprosedures; die strafregtelike aanspreeklikheid van 'n beskuldigde in die geval van 'n ongemagtigde onttrekking of oordrag; vrae en probleme rondom bewysregtelike aangeleenthede; die inwerkingstelling van foutoplossingsprosedures en die daarstelling van 'n ombudsman om geskille te voorkom en te besleg; tjekretensie en die reg van die individu op sy privaatheid in die milieu van die elektroniese betalingsverkeer. Laastens is die regsverhoudinge tussen die deelnemende partye en die tydstip van betaling in die geval van 'n kredietoordrag ondersoek, en oorweging is aan regulering in die verband geskenk. / Private law / LL. D.

Text in Afrikaans, abstract in Afrikaans and English / The development of sophisticated computer technology and the consequent computerisation of the payment system has had a far-reaching effect on fund transfer systems all over the world. The most important purpose of this thesis is to indicate the nature of an electronic fund transfer; to set out the relationships of the parties involved in an electronic funds transfer and to show by comparison with other legal systems where our law may be deficient in the regulation of the computerised payment system. At the outset, the nature and functions of money are compared to electronic fund transfers and a distinction drawn between paper-based transactions and electronic fund transfers. In this regard, electronic fund transfers as method of payment is also discussed. Automatic computer processing also gave rise to a variety of new kinds of financial services. A distinction is made between customer-initiated systems (A TM' s, EFTPOS and home-banking services) and systems used by the banks to effect electronic funds transfers between banks and to send financial messages. In this regard, the settlement function of clearing houses and the legal nature thereof are examined. A description of a local clearing house, the ACB, is included as well as a discussion of the clearing of cheques, the moment of payment of cheques and the status of the ACB. Other relevant legal aspects of the computerisation of the payment system which are examined and discussed are the following: the use of the so-called electronic signature; the regulation of risks in electronic payments and the creation of sufficient security measures; the criminal liability of an accused in the case of an unauthorised withdrawal or transfer; questions and problems surrounding evidential matters; the putting into operation of procedures to correct errors and the creation of an ombudsman to settle and resolve disputes; cheque truncation and the right of an individual to privacy in the milieu of electronic payments. Finally, the legal relationships between the parties involved in a credit transfer and the moment of payment is examined. Regulation in this regard is also considered. / Die ontwikkeling van gesofistikeerde rekenaartegnologie en die gevolglike rekenarisering van die betalingstelsel het 'n verreikende effek op die fondsoordragstelsels van banke regoor die wereld gehad. Die belangrikste doelstellings van hierdie proefskrif is gevolglik om die aard van 'n elektroniese fondsoordrag aan te dui; om die verhoudinge tussen die partye betrokke by 'n elektroniese fondsoordrag nader te omskryf en om by wyse van 'n regsvergelykende ondersoek aan te toon waar daar leemtes in ons reg ten opsigte van die regulering van die gerekenariseerde betalingstelsel bestaan. Die aard en funksies van geld is ter aanvang met elektroniese fondsoordrag vergelyk en 'n onderskeid is tussen papierbasistransaksies en elektroniese fondsoordragte getref. In hierdie verband is elektroniese fondsoordrag as betalingsmetode ook bespreek. Outomatiese rekenaarverwerking het ook tot 'n verskeidenheid van nuwe soorte finansiele dienste aanleiding gegee. Daar is onderskei tussen klient-geaktiveerde stelsels (OTM'e, EFTPOS en tuisbankdienste) en fondsoordragstelsels wat deur die banke aangewend word om elektroniese fondsoordragte tussen banke te bewerkstellig en om finansiele boodskappe te versend. In die verband is die verrekeningsfunksie van klaringshuise en die regsaard daarvan ondersoek. 'n Beskrywing van die werksaamhede van die ACB, as plaaslike klaringshuis, is hierby ingesluit asook 'n bespreking van die verrekening van tjeks, die tydstip van betaling van tjeks en die status van die ACB. Ander relevante regsaspekte van die rekenarisering van die betalingstelsel wat ondersoek en bespreek is, is die gebruik van die sogenaamde elektroniese handtekening; die risikoreeling in die elektroniese betalingsverkeer en die daarstelling van voldoende sekuriteitsprosedures; die strafregtelike aanspreeklikheid van 'n beskuldigde in die geval van 'n ongemagtigde onttrekking of oordrag; vrae en probleme rondom bewysregtelike aangeleenthede; die inwerkingstelling van foutoplossingsprosedures en die daarstelling van 'n ombudsman om geskille te voorkom en te besleg; tjekretensie en die reg van die individu op sy privaatheid in die milieu van die elektroniese betalingsverkeer. Laastens is die regsverhoudinge tussen die deelnemende partye en die tydstip van betaling in die geval van 'n kredietoordrag ondersoek, en oorweging is aan regulering in die verband geskenk. / Private law / LL. D.

The masters thesis Payments and position of SEPA payments in payment systems deals with the transition of the national payment system to SEPA payment instruments in the Czech Republic, which is coming into force this year. Banks will have to fulfil requirement of interoperability and will have to be able to proceed payments in XML form. The theoretical part defines payments by the payment form and territorial payments in the first chapter. In the 2nd chapter, the legal framework with focus on new legislation affecting the completion and implementation of the SEPA requirements is described. The following two chapters are devoted to payment systems in the Czech Republic, European Union and telecommunication network SWIFT. The 5th chapter discusses about the SEPA project, with the main emphasis on the definition of SEPA instruments. The practical part is dedicated to analysis of foreign payment fees in selected banks with a focus on individuals.