Dans le cadre général des regroupements d'entreprises et des groupes de sociétés, cette thèse porte sur des questions d'intérêt à la croisée de la comptabilité, du droit (notamment les dispositions légales et la réglementation comptable) et de la finance d'entreprise. En ce qui concerne la théorie comptable, le chapitre 2 étudie comment les chercheurs en économie d'entreprise ont compris les groupes d'entreprises, les comptes de groupe et le processus de leur préparation, en particulier par rapport aux juristes italiens. Ensuite, le chapitre 3 reconstruit le processus politique et législatif qui a engendré la naissance du concept de groupe de sociétés dans le corpus juridique italien.Concernant le droit et la politique comptable, une analyse comparative est effectuée au chapitre 4qui montre clairement l'évolution de la notion de contrôle et de son utilisation dans les comptes consolidés (comptes de groupe) et les regroupements d'entreprises (I) en droit européen, (II) selon les normes comptables internationales publiées par l'IASB (International Accounting Standards Board) et (III) par rapport aux principes comptables généralement admis aux États-Unis («USGAAP»). De plus, les chapitres 5 et 6 étudient les effets du lobbying sur les normes comptables concernant les états financiers consolidés et les regroupements d'entreprises publiés par l'IASB. Fait intéressant, les résultats concordent avec une forme de capture du normalisateur comptable international par une catégorie d'institutions financières. En effet, confrontées à un modèle de consolidation prétendument basé sur le contrôle, ces dernières ont plaidé en faveur d'une exception de consolidation fondée sur un modèle de propriété et documentée comme ayant été proposée par les sociétés d'audit américaines dans ce contexte au moins depuis 1995. Ce modèle s’avère avoir trouvé un terrain fertile au sein de l'IASB. En conséquence, d'autres catégories d'institutions financières,telles que les fonds d'investissement à long terme et ceux gérés par une famille tout en préférant un modèle de consolidation différent, ne sont plus autorisées à présenter des états financiers consolidés. En ce qui concerne la finance d’entreprise, le chapitre 7 analyse les implications de différentes décisions de financement dans un nouveau échantillon de fusions et acquisitions entre institutions financières (banques et assurances) consommées dans le monde entier au cours des deux dernières décennies. En particulier, il étudie (I) la relation entre la méthode de choix de paiement (si le prix est payé en cash, en actions ou une combinaison des deux) et le choix du mode de financement d'un regroupement d'entreprises (y compris les instruments hybrides) et (II) la réaction des investisseurs à l'annonce de la combinaison. En ce qui concerne ce dernier point, l'utilisation de deux tests non paramétriques permet de détecter une relation intéressante entre la réaction du marché à l'annonce et les différents modes attendus de financement de la transaction. / In the broad context of business combinations and group of companies, this thesis selects some matters of interest at the crossroad between accounting, law (especially legal provisions and accounting regulation) and corporate finance.Concerning accounting theory, chapter 2 studies how business economics scholars understood groups of companies, group accounts and the process for their preparation in particular compared to Italian legal scholars. Then, chapter 3 reconstructs the political and legislative process that brought about the birth of the concept of group of companies in the Italian legal corpus. Concerning law and accounting policy, a comparative analysis is carried out in chapter 4 which clearly shows how the notion of control and its use in consolidated financial statements (group accounts) and business combinations accounting evolved (I) in European law, (II) under international accounting standards as issued by the IASB – International Accounting StandardsBoard and (III) in US GAAP (Generally Accepted Accounting Principles). Moreover, chapters 5 and 6 investigate the effects of lobbying on accounting standards on consolidated financial statements and business combinations issued by the IASB. Interestingly, results are consistent with a regulatory capture of the international standard setter by a category of financial institutions. In fact, confronted with a consolidation model purportedly based on control, the latter lobbied in favour of a consolidation exception which is based on an ownership view and is documented to have been proposed by US audit companies in that context at least from 1995. That view found a fertile ground within the IASB. As a result, other categories of financial institutions such as long term investment funds and those run by a family preferring a different consolidation model are now prohibited from presenting consolidated financial statement. Concerning corporate finance, chapter 7 studies the implications of different financing decisions ina novel and comprehensive sample of cases of mergers and acquisitions across and between financial institutions (banks and insurances) consummated worldwide around almost the last twodecades. In particular, it investigates (I) the relationship between the method of payment choice (i.e. if the price is paid in cash, stock or a mixture of the two) and the choice regarding the mode offinancing a business combination (including hybrid instruments) and (II) investors’ reaction at the combination announcement. As to the latter point, the use of two non-parametric tests allows todetect an interesting relationship between the market reaction at announcement and the different expected modes of financing the transaction.

Le 1er juin 2016, la politique nationale de gratuité des soins de santé reproductive est entrée en vigueur au Burkina Faso. Elle vise à réduire la mortalité maternelle en améliorant l’accès aux soins de santé pendant la grossesse, l’accouchement, et en post-partum. Si cette politique a permis d’augmenter la fréquentation dans les centres de santé reproductive par les femmes, d’autres barrières pourraient encore limiter le recours à ces services. Il s’agit, d’une part, de la mauvaise qualité des relations entre les femmes et les soignant·e·s, et d’autre part, du faible pouvoir décisionnel des femmes en matière de santé reproductive et de planification familiale. Notre étude vise à décrire ces deux barrières potentielles dans le contexte de la gratuité des soins au Burkina Faso. Nous avons réalisé une étude qualitative descriptive en milieu rural. Des données ont été collectées à l’aide d’entrevues semi-dirigées et de groupes de discussion, auprès de femmes burkinabè en âge d’avoir des enfants, de leurs maris, et d’informatrices clés. Nos résultats montrent, d’une part, que les relations avec les soignant·e·s et la qualité des soins au centre de santé sont perçues comme satisfaisantes par les femmes. D’autre part, si la gratuité des soins semble efficace pour améliorer l’accès aux soins de santé reproductive et à la planification familiale, le poids des normes sociales semble toujours limiter le pouvoir décisionnel des femmes. Au regard de ces résultats, des pistes d’action seraient à envisager en complément de la gratuité pour améliorer le pouvoir décisionnel des femmes en matière de santé. / On June 1, 2016, the national user fee exemption policy has been introduced in Burkina Faso. It aims to reduce maternal mortality by improving access to healthcare during pregnancy, childbirth, and postpartum. This policy has increased the number of women attending reproductive health centres, however other barriers could still prevent women from seeking healthcare. These barriers are, first, the poor quality of relationships between women and healthcare providers, and second, women’s lack of decision-making power in matters of reproductive health and family planning. Our study aims to describe these two potential barriers in the context of free healthcare in Burkina Faso. We carried out a descriptive qualitative study in rural areas. Data were collected through semi-structured interviews and focus groups from Burkinabe women of childbearing age, their husbands, and key informants. Our results show, on one hand, that relationships with healthcare providers and quality of care at health centres are perceived as satisfactory by women. On the other hand, while the user fee exemption policy seems to be effective in improving access to reproductive care and family planning, social norms seem to limit women’s decision-making power. In view of these results, courses of action could be imagined to improve the decision making power of women regarding reproductive health and family planning.

隨著醫療科技的進展，人類對於疾病的成因、機轉、病程、及治療，在不斷地研究突破下，有著持續的進步而對人類的健康有著不可或缺的貢獻。其中藥品，正是人類對抗疾病最關鍵、也最普遍的方式之一，對公共衛生的重要性自不待言。 其中，由於生命科學的本質使然，開發新的藥品對於研究發展的倚賴，遠勝於其他產業，因此，創新研發藥廠對於開發一項新藥的平均投資，已達十三億美元之譜；此外，由於藥物對人體的生理功能、體內恆定能造成極大的影響，因此世界各國的醫藥衛生主管機關無不對於藥品的上市加以嚴格的管制，使得現今開發一項藥品平均約耗時十至十五年。藥品開發的巨大投入與耗時極長的開發期間，使得製藥產業亟需經由智慧財產權的制度來提供其投入研發創新之誘因。然而，因為智慧財產之保護，也使得新藥往往售價高昂而造成公眾近用之阻礙。而學名藥正是解決這樣的問題的關鍵之一，亦為世界各國所大力推動。在推動學名藥產業上，實驗實施免責為制度上極為重要的考量之一。本文及希望藉由對製藥產業特質之探究，美國普通法上以及成文法上實驗實施免責的探討，我國實驗實施免責之規定與判決之研究，來找出我國當下實驗實施免責的規定於製藥產業中適用時所可能發生的問題，以及相對應的可能改進方案。 本文第二章本章先行探討製藥產業之特質；第三章討論美國普通法上實驗實施免責之概念，並歸結出美國普通法上實驗實施免責的三項適用要件；第四章探討美國成文法上實驗實施免責之立法背景、相關判決以及對生物科技領域各層面的影響；第五章則先行探討世界貿易組織於「與貿易相關智慧財產權協定」中對於專利權之限制基礎。其後探討我國專利法中之一般實驗實施免責以及藥事法中針對製藥產業之實驗實施免責之相關規定，並由學者論述以及相關判決中，探討我國實驗實施免責之相關規定於製藥產業實務上所可能面臨之問題，並提出可能之解決方案。 / With the progress of medical technology, humans have been furthering the understanding of the etiologies, mechanisms, courses, and treatments of diseases. Such continued progresses have contributed significantly to improving human health. Among all the treatments, the pharmaceutical is one of the key and common ways with which humanity fight diseases. Its importance to public health is beyond doubt. Due to the nature of the life sciences, the pharmaceutical industry depends more on research and development than other industries do. Therefore, on average, it costs innovative pharmaceutical companies 1.3 billion U.S. dollars to develop a new drug. Furthermore, countries around the world pose strict regulations on new drugs’ entering the market since drugs cause huge impacts on the physiological functions and internal balances of the human body. Hence, it generally takes ten to fifteen years for a new drug to be fully developed. The enormous investment and lengthy developing period makes the pharmaceutical companies extremely dependant on the intellectual property system to provide them with the incentive for research and development. However, it is also because of the intellectual property protection that makes new drugs expensive and difficult for the public to access. The Generic drug, however, is one of the key solutions to solve this problem and is intensively promoted by countries all over the world. Regarding the promotion of the generic drug industry, the experimental use exemption is one of the vital systemic considerations. There are discussions on the characters of the pharmaceutical industry, on the common law and statutory experimental use exemptions of the United States, and on the related regulations and precedents of the experimental use exemption in Taiwan. Through the above discussions, the thesis is aimed at identifying the possible problems the regulations on experimental use exemption might cause when applied to the practice of the pharmaceutical industry and at proposing possible solutions to such problems. The characters of the pharmaceutical industry are discussed in Chapter two. The concepts and the criteria of the common law experimental use exemptions are discussed in Chapter three. The legislation background, related precedents, and impacts on the field of biotechnology of the statutory experimental use exemptions in the United States are illustrated in Chapter four. Lastly, in chapter five, the restrictions on patent right in the Agreement on Trade-Related Aspects of Intellectual Property Rights of the World Trade Organization is first discussed. The related regulations on experimental use exemptions in Taiwan are later discussed. Lastly, through the scholars’ opinions and related precedents, the possible problems of application of the experimental use exemption in Taiwan are illustrated and the probable solutions are proposed.

This thesis attempts to critically and comparatively analyse the doctrine of exemption/frustration /force majeure under the United Nations Convention on the Contract for International Sale of Goods (CISG) the UNIDRIOT Principles of International Commercial Contracts (UNIDROIT) and the English Law. The doctrine of exemption/frustration/force majeure is very important in the area of contract and commercial law, it is a doctrine deeply rooted in fairness and allows a party to be excused from performing an obligation in a contract if at the conclusion of the contract an inhibition beyond the foreseeable control of the party happens to render the performance of the contract impossible. However, it is not easy to effectively streamline this doctrine and properly determine its applications. It has been observed in this thesis that, the doctrines of exemption/frustration /force majeure are not exactly the same; this thesis explores in details severally and jointly the various differences and similarities in the interpretations and applications of these impossibility doctrines. For instance, the open and flexible use of words in the definition of this doctrine under the CISG and the UNIDROIT Principles left much to be desired. Thus, it is one of the succinct arguments of this thesis that couching international law in loose words will work against the uniformity of application of this law, due to the different interpretations national law courts will be subjecting it to. This among other issues retarded the growth and development of the doctrine of exemption and force majeure. Furthermore, English law stance on the doctrine of frustration which can be gleaned from both the Sale of Goods Act of 1979 and the Common law are far from being adequate and need to be updated. This thesis therefore incisively laid bare the applications, interpretations and way forward for the doctrine of exemption/frustration/force majeure under the legal instruments of focus of this work. The thesis also comparatively compares the relationship between the doctrine of frustration/force majeure/exemption and other related doctrines like mistake, termination, avoidance, risk, and hardship. The thesis is concluded with a Draft Model Frustration Clause (DMFC) which is an attempt to rise above the status quo doctrine of frustration in the extant laws and develop a frustration clause that will be able to provide answers to the many flaws that trail these laws.

Presented thesis is focused on research and development cooperation between companies from the perspective of the competition law of the European Union. The thesis analyses the evolution of the legislation applicable to on this kind of cooperation in the context of examined axis of laissez-faire - interventionism. The emphasis is put on convergence of the EU legislation for this category of collaboration with the regulations applicable for R&D agreements in the USA. The aim of presented thesis is to analyse and determine the direction of the European Union competition law regulation of research and development cooperation in the context of abovementioned axis, namely the evolution of block exemptions for this category of agreements. Apart from the coherent description of the applicable set of rules, the analysis aims to foresee the future evolution of these rules. .Another aim is to compare the European course of research and development legislation with the same kind of legislation in the USA. That is why presented thesis contains detailed analysis of the legislation applicable to R&D agreements in the USA. This objective was established in order to perform a proper comparison of both antitrust regulations and also for the purpose of analysis of convergence of these regulations. The last aim is to...

The thesis deals with the issue of VAT reporting within intracommunity trade operations. The aim of the thesis is to give clear explanation of the current VAT system in the EU, show several practical examples of different intracommunity trade operations, and finally to show the scope of VAT frauds issue together with analysing the measures EU and member states have taken and are planning to take in order to fight the massive fraud. In the chapters devoted to explaining the existing VAT system in the EU following issues are described: - VAT harmonisation process in the EU, - VAT system in the EU, - Particular intracommunity transactions from the VAT point of view. In the chapters devoted to VAT fraud issue are following aspects covered: - VAT fraud typology, explanation of the most frequent fraud schemes, - EU fraud statistics and existing ways of measuring fraud volume, - European court of justice activity in solving VAT fraud cases, - EU and Czech republic measures to tackle VAT fraud, - several advices on how not to become involved in the fraud scheme.

Made available in DSpace on 2016-04-26T20:26:00Z (GMT). No. of bitstreams: 1 Clayton Eduardo Prado.pdf: 531979 bytes, checksum: e2b1fd0112e75ea983f01de2f00c951a (MD5) Previous issue date: 2007-10-25 / The study concerns about the inheritance taxation and intends to construct its basic rule of incidence, from the examination of the constitutional rules that discipline this tax, identifying the two equations that compose it: the antecedent (hypothesis tax), describing its material, spatial and temporal criteria; and the consequence (legal relationship tax), identifying its personal (active and passive subject) and quantitative (aliquot and taxable base) criteria. At the second moment, it examines the Law n. 10.705/2000 of the São Paulo State to verify if it is compatible with the constitutional profile of this tax. Further on, the São Paulo legislation comes back to be the focus, to analyse the tax exemption phenomenon. Later, it concerns about the tax assessment, evidencing the peculiar aspects of this tax. The final topic intends to face two intricate questions: the decadence and the prescription of the ITCM / O trabalho trata do imposto sobre transmissão causa mortis de quaisquer bens ou direitos (ITCM) e tem entre seus objetivos construir a sua regra-matriz de incidência, a partir do exame das normas constitucionais que disciplinam esse tributo, identificando as duas equações que a compõem: o antecedente (hipótese tributária), descrevendo os seus critérios material, espacial e temporal; e o conseqüente (relação jurídica tributária), identificando os seus critérios pessoal (sujeitos ativo e passivo) e quantitativo (base de cálculo e alíquota). Construída a regra-matriz de incidência tributária, examina as normas da Lei n. 10.705/2000 do Estado de São Paulo, objetivando verificar em que medida elas são compatíveis com o perfil constitucional desse tributo. A seguir, a legislação paulista volta a ser o foco, com a finalidade de se analisar o fenômeno da isenção do imposto sobre transmissão causa mortis. Posteriormente, trata do lançamento tributário do ITCM, constatando os traços peculiares a esse tributo, sobretudo quando apurado no âmbito de processos judiciais. O tópico final visa enfrentar duas intrincadas questões: a decadência e a prescrição do ITCM, onde se verifica, igualmente, que esse imposto possui singularidades decorrentes da sua forma de apuração

Made available in DSpace on 2016-04-26T20:20:58Z (GMT). No. of bitstreams: 1 Priscilla Okamoto.pdf: 566646 bytes, checksum: 457a8c75c7c44548c851a4446443b007 (MD5) Previous issue date: 2012-05-29 / The purpose of this study is to explore the possibility to apply the principle of the retrocession prohibition to some constitutional rules that deal with limitations on the taxing power. In order to accomplish this, first, the principle of retrocession prohibition was explored. Second, the research studied concepts related to the non cumulativity of ICMS, IPI, PIS/Pasep and Cofins, the ability to pay principle, the selectivity of the ICMS and IPI, the tax exemption, the immunity and the suitable tax treatment for the cooperative act. Based on each limitation, this work evaluated if it is possible to use the principle of retrocession prohibition to prevent the repeal of legislation that gives efficacy to these constitutional restrictions. The results have presented evidences that it is appropriate to apply this principle in some situations / Este trabalho tem como objetivo verificar a possibilidade de aplicação do princípio da vedação do retrocesso a algumas normas constitucionais que tratam de limitações ao poder de tributar. Para tanto, em primeiro lugar, foi estudado o princípio da vedação do retrocesso. Em seguida, foram apresentadas noções sobre a não cumulatividade do ICMS, IPI, PIS/Pasep e Cofins, o princípio da capacidade contributiva, a seletividade do ICMS e do IPI, a isenção, a imunidade e o adequado tratamento tributário ao ato cooperativo. Após o estudo de cada uma dessas limitações, foi averiguado se é possível invocar o princípio da vedação do retrocesso para impedir a revogação de legislação que confere eficácia a essas limitações constitucionais. Chegou-se à conclusão que é cabível a aplicação desse princípio em algumas situações

Le transporteur est tenu d’une obligation de résultat, dont l’inexécution engage automatiquement sa responsabilité, dès lors qu’il en découle un préjudice. Mais il peut se libérer de sa responsabilité en prouvant l’existence d’une cause d’exonération. Considérée comme un obstacle à l’indemnisation, l’exonération sera appréciée avec plus ou moins de méfiance, selon le mode employé et l’objet transporté. A cet égard, il convient de distinguer le transport de passagers et le transport de marchandises. La prise en compte croissante du besoin de protection du passager fait évoluer le régime auquel est soumis le transporteur. L’analyse de cette évolution est indispensable à la recherche d’un fondement commun à la responsabilité du transporteur. Considéré comme une victime, le passager devient le pivot du régime applicable au transporteur, lequel cesse d’être un régime de responsabilité. Au contraire, lorsque la responsabilité demeure, la défense exonératoire révèle le fondement rationnel de la responsabilité du transporteur : sa faute. / The carrier is under an obligation of result, the nonfulfilment of which he /she will be automatically held liable for, as soons as damage arises. Yet he can escape liablitiy if he can prove the existence of a ground for exemption. Considered as an impediment to compensation, the exemption will be assessed with more or less suspicion, depending on the transport mode and the cargo. In this respect, there should be a distinction made between the transport of passengers and goods. As the passenger’s need for protection is more and more taken into account, this causes the regime governing carriers to evolve. Analyzing these developments is essential to look for a common ground for the carrier’s liability. Considered as a victim, the passenger becomes the pivot of the regime applicable to the carrier, this regime being no longer a system of liablity. On the contrary, when liability remains, the defense based on exemption reveals the rationale behind the carrier’s liability: his fault.

論文內容著重在以下三個重點: 試驗免責、延展性授權與延展性專利範圍、書面描述要件。首先是35 U.S.C. § 271(e)(1)之Safe Harbor 緣由、案例、Integra v. Merck 一案之過程與後續影響以及271(e)(1)的試驗免責與研究工具的關係, 最後提出建議應限縮試驗免責範圍, 以強制授權或是明定專利法中的試驗免責範圍緩和基礎研究專利範圍過大現象(第二、三章)。 研究工具專利開發者多所採用之延展性授權與延展性專利範圍無非是想多獲得利益, 而研究工具專利對於生物科技發展是相當重要的, 第四章先以四方角色(大藥廠、大學與非營利機構、小藥廠與政府單位)討論研究工具對於本身的利益考量, 並且因試驗免責範圍不明, 延展性授權契約已是普遍存在, 詳細地討論其存在的意義, 並且分析已探討延展性授權金/契約議題文章, 另外對於延展性專利保護範圍, 明確指出哪一些核准專利是延展性保護範圍, 雖然2001年的三方會議已經明確地限制此類專利的核准, 由於Rochester v. G.D. Searle一案, 法院認為Rochester 專利包含延展性保護範圍, 歸因於未揭露出清楚的書面描述要件, 於是進行第五章書面描述要件的討論。 進而較詳細地探討生物機轉的途徑特性、功能性敘述必要性以及書面描述上的困難, 然後進行相關案件探討, 提出自己對於專利文件之書面描述要件的看法, 希望能在生物類研究工具專利保護範圍與書面描述要件中取平衡, 適切地保護研究工具發明。最後並提出總結與建議。 / Over the last twenty years, the biotechnology industry has grown very rapidly, and increased our understanding of incurable diseases. Research tools are playing important role to form the core of the pharmaceutical research, development, and testing. Because this industry is so research tool intensive, numerous problems have arisen stemming from the competing interests of the many players in this field. From the legislative history, the Hatch-Waxman Act embodies the legislative compromise balancing the competing interests of the pioneer pharmaceutical and allied research-based products industries with those of the generic drug industry. And the section 35 U.S.C. § 271(e)(1) statute provides a “safe harbor” from patent infringement based on activities that are reasonably related to obtaining FDA regulatory approval of drug products, but the plain language is fairly ambiguous. In Eli Lilly v. Medtronic, Supreme Court held the safe harbor extends to medical devices, despite the fact that § 271(e)(1) does not refer specifically to medical devices. Recently, for the case of Merck v. Integra, Federal Circuit announced that the term “solely” limits the safe harbor exemption from extending beyond uses of patented inventions that are reasonably related to those specified in § 271(e)(1). But Supreme Court rejected and held that § 271(e)(1) applies to uses of patented inventions that are reasonably related to the development and submission of any information to the FDA. The Court was silent on the potential applications and opened the questions of the safe harbor's application to patented research tools. These problems may be the reason that research tool providers attempt to request royalties such as reach-through royalties for covering the downstream compounds or products. They also try to file the patent application with the reach-through claim for claiming a future invention. However, the use of reach-through royalties is still controversial and causing a decrease in innovation. Patentees attempt to obtain reach-through claims for covering a future invention without actually describing in the written description. The Federal Circuit's holding in Rochester v. G.D. Searle that the Rochester's patents failed the written description requirement, and Rochester should curtail the use of reach-through claims. So far the USPTO has not been uniform in its application of written description requirement. We therefore propose a new test to determine whether, and under which circumstances, functional claiming may satisfy the written description requirement. One should not overreach the scope of the inventor’s contribution to the field of art as described in the patent specification. The approach would provide sufficient incentive for pioneering inventions, preserve room for the future, and thus expect to promote progress and to advance the purposes of patent law.