Background: This study focuses on three reforms which the Swedish government have performed: The abolishment of the audit requirement, the reduction of the legal capital requirement, and the reduction of the employment taxes. What effect have they had on the establishment of private limited companies? Purpose: The purpose of this dissertation is to explain the influence government reforms have on the establishment and re-establishment of private limited companies inSweden. Method: An explanatory study was performed to study the effect of the reforms, and a quantitative method was used which includes the positivistic and deductive approach. Conclusion: For a majority, the reforms were not decisive; rather, they were contributory for founders’ decision to establish a private limited company. Many owners have re-established from different organizational forms to the private limited company form.

A presente dissertação aborda os principais aspectos relacionados ao estabelecimento empresarial no ordenamento jurídico pátrio. O estudo fundamentou-se na doutrina nacional e, mormente na fecunda doutrina italiana, a qual teve um papel fundamental neste trabalho. No primeiro capítulo, analisaram-se os alicerces do direito comercial: o empresário, a empresa e o estabelecimento. Em seguida, estudou-se o estabelecimento empresarial, definindo-o, bem como sua natureza jurídica, elementos e outros aspectos. No terceiro capítulo, os princípios informadores do estabelecimento foram abordados. Em seguida, analisou-se a origem do instituto e a doutrina estrangeira, dando-se ênfase à doutrina italiana em virtude da semelhança entre os ordenamentos. Por derradeiro, o aspecto dinâmico do estabelecimento foi estudado. O estabelecimento empresarial foi abordado como objeto de negócios jurídicos translativos e constitutivos. Sempre à luz da doutrina italiana e da nacional. / The present dissertation had the object to study the most important aspects related to the commercial establishment in the brazilian legal system. The study was based on national doctrinal research and mostly on productive Italian doctrine. The Italian legislation also had an import aspect in this work. In the first chapter, the foundations of commercial law were analyzed: enterpriser, enterprise and establishment. After that, commercial establishment was defined, and, as well, as its legal nature, elements and other aspects. In the third chapter, the principles that inform the commercial establishment were study. Finally, the dynamic aspect of commercial establishment was analyzed. The commercial establishment was studied as object in legal transactions. Always in regard to Italian and national doctrine.

The establishment reform came into force 2010 and the employment service was given the main responsibility for the establishment of the newly arrived. The purpose of the present study was to investigate how the officers at the labor market work on establishing new arrivals with residence permit. The problem statements was labor market officers work with establishment based on their professional role and legislation, the service officers practical work, establishment in general and getting new jobs for the newly arrived in the labor market. The study used a qualitative method and semi-structured interviews were conducted with five employment service officers. The theoretical framework consisted of empowerment. The results of the study show that the establishment reform has had both positive and negative impacts. Many newly arriveds have established themselves in society and entered the labor market. The results show further that there are still aspects to change in order to improve the establishment. The study shows that the establishment reform has had a positive impact on new arrivals in the labor market. The employment officers want to work with an individualized and empowerment-oriented approach, but the heavy workload is hindering their work. / Etableringsreformen trädde i kraft 2010 och arbetsförmedlingen fick huvudansvaret för nyanländas etablering. Syftet med föreliggande studien var att undersöka hur handläggarna på arbetsförmedlingen arbetar med etablering av nyanlända med uppehållstillstånd. Frågeställningarna i studien var etableringshandläggarnas arbete med etablering utifrån sin yrkesroll och lagstiftning, etableringshandläggarnas praktiska arbete, etablering i allmänhet och för att få ut nyanlända på arbetsmarknaden. I studien användes en kvalitativ metod och semistrukturerade intervjuer genomfördes med fem handläggare på arbetsförmedlingen. Den teoretiska ramen bestod av empowerment. Studiens resultat visar att etableringsreformen har haft både positiv- och negativ inverkan. Många nyanlända har etablerat sig i samhället och kommit ut på arbetsmarknaden. Av resultatet framkommer det vidare att det fortfarande finns aspekter kvar att ändra på för att få en ytterligare förbättring av etableringen. Studien visar att etableringsreformen har haft en positiv inverkan för de nyanlända på arbetsmarknaden. Men det råder stor arbetsbelastning för etableringshandläggarna på arbetsförmedlingen. Handläggarna vill arbeta med ett individanpassat och empowermentorienterat arbetssätt men hård arbetsbelastning utgör ett hinder för deras arbete.

South Africa has an array of mining commodities which all play an integral role in our everyday surroundings, income, and most importantly, in the economy of the country. These mining activities also produce vast amounts of discard material, better known as tailings material, which is stored in different ways after extraction has taken place. Usually, storage entails the construction of tailings storage facilities, normal discard or tailings dumps. The upper surfaces of these anthropogenic structures are usually unstable and are, in most cases, characterised by different forms of erosion. This can be due to the chemical and physical properties of the materials of which they are constructed, but mainly due to unstable construction geomorphology, steep slopes, which leads to poor water run-off management and subsequent instability. Therefore, these structures need to be actively managed in order to increase and maintain their stability. Grass establishment, as a stabilisation technique, is the most effective out of all of the techniques, but there are certain constraints regarding this method (Titshall et al. 2013). The most costly constraint is nutrient supplementation during aftercare phases. In order to minimize this cost, new and innovative technologies need to be explored, and trialled. The contribution of soil biological processes in this regard was assessed, in order to minimise anthropogenic inputs. These biological processes refer to the fixation of atmospheric nitrogen by nodular root bacteria that grow on a group of plants referred to as legumes. These bacteria, also known as rhizobia, live in a symbiotic relationship with the host plant where they receive energy in the form of nutrients by trading nitrogen, which is an essential plant nutrient. Nine different tailings materials from different commodities available from South African Mines were selected. For a control medium, a well-drained soil type with an apedel structure and a clay content of approximately 6% was selected in order to promote optimal natural growth. These materials were chemically and physically analysed in order to develop a more holistic understanding on a micro scale level, as well as to ascertain possible constraints in this regard. Pot trials were selected as the experimental method in order to apply more specific control over root growth, plant development and growing conditions. The experimental data were collected over one growing season for both live forms. For this study, seven legume species were selected for establishment in the tailings materials in order to investigate their establishment potential in the growth mediums and their ability to fixate nitrogen. Based on the data, specific species were identified as viable options to include in future tailings amelioration projects; it can be assumed that the nitrogen produced by these species will be available in the growth medium for uptake by neighbouring plants that lack this biological function. These plants will also play a vital role in the long-term sustainable development of vegetation in the anthropogenic growth mediums. Sericea lespedeza had the highest enrichment ability during this study. / MSc (Environmental Sciences), North-West University, Potchefstroom Campus, 2015

South Africa has an array of mining commodities which all play an integral role in our everyday surroundings, income, and most importantly, in the economy of the country. These mining activities also produce vast amounts of discard material, better known as tailings material, which is stored in different ways after extraction has taken place. Usually, storage entails the construction of tailings storage facilities, normal discard or tailings dumps. The upper surfaces of these anthropogenic structures are usually unstable and are, in most cases, characterised by different forms of erosion. This can be due to the chemical and physical properties of the materials of which they are constructed, but mainly due to unstable construction geomorphology, steep slopes, which leads to poor water run-off management and subsequent instability. Therefore, these structures need to be actively managed in order to increase and maintain their stability. Grass establishment, as a stabilisation technique, is the most effective out of all of the techniques, but there are certain constraints regarding this method (Titshall et al. 2013). The most costly constraint is nutrient supplementation during aftercare phases. In order to minimize this cost, new and innovative technologies need to be explored, and trialled. The contribution of soil biological processes in this regard was assessed, in order to minimise anthropogenic inputs. These biological processes refer to the fixation of atmospheric nitrogen by nodular root bacteria that grow on a group of plants referred to as legumes. These bacteria, also known as rhizobia, live in a symbiotic relationship with the host plant where they receive energy in the form of nutrients by trading nitrogen, which is an essential plant nutrient. Nine different tailings materials from different commodities available from South African Mines were selected. For a control medium, a well-drained soil type with an apedel structure and a clay content of approximately 6% was selected in order to promote optimal natural growth. These materials were chemically and physically analysed in order to develop a more holistic understanding on a micro scale level, as well as to ascertain possible constraints in this regard. Pot trials were selected as the experimental method in order to apply more specific control over root growth, plant development and growing conditions. The experimental data were collected over one growing season for both live forms. For this study, seven legume species were selected for establishment in the tailings materials in order to investigate their establishment potential in the growth mediums and their ability to fixate nitrogen. Based on the data, specific species were identified as viable options to include in future tailings amelioration projects; it can be assumed that the nitrogen produced by these species will be available in the growth medium for uptake by neighbouring plants that lack this biological function. These plants will also play a vital role in the long-term sustainable development of vegetation in the anthropogenic growth mediums. Sericea lespedeza had the highest enrichment ability during this study. / MSc (Environmental Sciences), North-West University, Potchefstroom Campus, 2015

In this thesis we study how hash chains and other hash structures can be used in various cryptographic applications. In particular we focus on the applications of entity authentication, signatures and key establishment. We study recursive application of hash functions to create hash chains, hash trees and other hash structures. We collate all these to form a catalogue of structures that we apply to various cryptographic applications. We study existing work on authentication and create many entity authentication schemes based on structures from our catalogue. We present a novel algorithm to find efficient signature schemes from any given hash structure. We study some suggestions for suitable hash structures and define a particular scalable hash structure complete with a simple message to signature map that is the most efficient such scheme of which we know. We explore k-time signature schemes and identify two new properties, which we call perforated and porous. We look at the application of hash structures to key establishment schemes. We compare the existing schemes and make improvements on many. We present a new key establishment scheme, and show a link between certain k-time signatures and certain key establishment schemes. We look at the other applications of hash structures, and suggest areas in which our catalogue could be used for further development.

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The purpose of my thesis is to analyse the current legal situation, both from the Czech and European legislation point of view, concerning the transfer of the seat of a company within the area of the European Union. As evident from the title, the paper focuses on the topic from the European perspective primarily and the issue of the relocation of the seat from, or into, a non-member state is not dealt with in details. The thesis consists of four chapters. The first one introduces a necessary terminology connected with the relocation of the company's seat. Firstly the terms "personal status" on the one hand and "nationality" of the company on the other hand are compared. Then the incorporation theory and the real seat theory are briefly outlined, as well as the conflict that may arise between these doctrines. The second chapter relates to the relevant Czech legislation in this matter which is currently in force. The chapter is divided into three subchapters. The first one concerns the analysis of the important topic related paragraphs of the International Private Substantive and Procedural Law Act, the second one aims at interpreting the substantial provisions of the Commercial Code, finally the Conversion of the Companies and Cooperatives Act is reviewed with the special focus on the recent...