The objective of this thesis is to find the different business opportunities on the French fair trade market. Born in the middle of the 20th century, fair trade aims to improve producers' commercial terms. Since the beginning of the 90's, its market in France strongly increased and business owners began to take an interest in it. Nowadays, three growth drivers can be identified: new fair trade products launch, new distribution network development, and targets enlargement (young people and companies are high potential targets). However, some success factors have to be considered. For example, it is necessary to focus on the communication or maximize product visibility in point of sale.

Diploma thesis is focused on two main measurement concepts -- historical cost and fair value. The aim is to interpret fair value as a measurement base used to assign value to non financial assets, and compare it with well-known historical cost base. In context with historical cost measurement, attention is also paid to impairment meaning a decrease in carrying amount of an asset. Major part of the thesis deals with fair value measurement according to the new accounting standard IFRS 13. The thesis is concluded with practical survey about the use of fair value as a measurement base for non financial assets in practice.

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This diploma thesis deals with the issue of fair value measurement of tangible long-lived assets under IAS/IFRS. It is objective is to assess the impact of revaluation of long-lived assets from their historical prices to their fair value. The work further characterizes the harmonization of the accounting systems and detailed described IFRS 13 – Fair Value Measurement. The work is focused on company describing particular the valuation methodology as well as specific data on the asset. At the end of the work the potential risks of users of the financial statements are displayed.

Cette thèse traite des procédures de contrôle et de contentieux en droit fiscal marocain dans leur rapport avec les droits de l’homme. Il s’agit d’une analyse des textes fiscaux marocains qui encadrent le contrôle et le contentieux dans leur conformité avec les de l’homme, le tout en essayant de faire le rapprochement entre le traitement jurisprudentiel marocain et celui de la CEDH en la matière. Sans pour autant toucher à l’ensemble des Droits de l’Homme, cette recherche portera sur le droit de propriété et la liberté d’entreprendre telles que garanties par la Déclaration Universelle des Droits de l’Homme et confirmées par la Constitution marocaine. Elle traite aussi du procès fiscal et sa conformité aux garanties du droit au procès équitable notamment le délai raisonnable, le droit au juge, la présomption d’innocence et le droit de garder le silence. La finalité de cette recherche est de pousser le législateur marocain à prendre en considération la garantie de ces droits lors de l’élaboration de la norme fiscale en matière de contrôle et de contentieux. / The present study tackles the procedures pertaining to control and litigation in Moroccan tax law in connection with the economic and social rights. It undertakes an analysis of the Moroccan legislative texts governing the procedures of control and litigation and tax case law in their compliance with the economic and social rights, while also seeking to make some kind of benchmark with the European Court on Human Rights in this regard. This these is also aims at pinpointing infringements of these rights in the process of tax inspection procedures and fiscal proceedings that generally come as the ultimate outcome of a scrutiny process. While not addressing all economic and social rights, the present study will focus on owner ship property rights and economic freedom as guaranteed by the Declaration of the Right of Man and the Citizen, and confirmed by the Moroccan constitution . It also deals with the right to a fair trial, including reasonable time, right of access to the courts, the presumption of innocence and the right to remain silent. This study finally seeks to urge the Moroccan legislator to take into consideration the guaranteeing of these rights in the process of designing tax standards.

There has been little discussion in the literature regarding the financial value of the services provided to the participants in health fairs. This article examines the financial value of preventive services provided through a community health fair in an economically depressed area of southwest Virginia. Current Procedural Terminology codes were assigned to the services provided in order to estimate costs participants might incur for such services. An average 50-year-old man would have paid up to $320 to obtain commonly recommended preventive services available free at the fair. An average 50-year-old woman would have paid up to $495. Overall, over $58,000 in services were provided through the health fair. This community health fair provided preventive services that many participants otherwise might have found to be cost-prohibitive.

Fair play är något som ligger i idrottens natur. Så hävdar i alla fall idrottsetablissemanget. Idrottsutövarna tycks däremot inte vara av samma åsikt vilket leder till upprepade brott mot fair play-idealet. Syftet med studien är att förstå och förklara hur fair play förändras och utvecklas i olika sporter utifrån en jämförelse mellan fotboll och rugby. Just dessa två sporter är intressanta att jämföra kopplat till fair play då de har samma ursprung men vitt skilda fair play-ideal. Det blir därför intressant att undersöka på vilka sätt fair play-idealet skiljer sig mellan de två sporterna och hur idealet har förändrats i de två sporterna sedan de uppkom på 1800-talet (i modern form), men även fair play-idealets allmänna roll inom idrotten. Detta är en komparativ studie där jag jämför fair play-idealen inom fotbollen och rugbyn. Metoden jag har använt är dokumentanalys.Fair play handlar både om de formella (nedskrivna) och informella (ej nedskrivna) reglerna, och den gemensamma tolkningen av dessa kallas för ethos (of the game). Fair play handlar också om att uppträda på ett positivt sätt, inte bara undvika ett negativt beteende. Reglerna kan brytas antingen medvetet, det vi kallar för fusk, eller omedvetet. En orsak till fusk är en vilja att vinna till varje pris. Strukturfunktionalism handlar om social kontroll, en fotbollsdomare kan exempelvis kontrollera spelarna och deras beteende genom att dela ut gula och röda (eller gröna) kort. Fair play-idealet går att problematisera som ett 1800-talsideal, som ett brittisk ideal, som ett överklassideal, som ett maskulinitetsideal, och som ett kristet ideal. Min slutsats är att det behövs ett mer kritiskt och problematiserande förhållningssätt till fair play-idealet. / This is a comparative study of the ideal of fair play in football and rugby. The purpose of this study is to understand and explain how fair play changes and develops in different sports with a comparison between football and rugby. Fair play is about the formal and informal rules, and about behaving in a positive manner, not only to avoid negative behaviour. Fair play is said to be fundamental in sports but the number of athletes that break this ideal suggests that it’s not. Structural functionalism is about social control, the football referee can for example control the players by showing them yellow or red (or green) cards. Fair play is an ideal of the 19th century, a British ideal, an ideal of the upper-class, an ideal of masculinity, and a Christian ideal. My conclusion is that there is a need for a more problematised approach to fair play.

This paper investigates the potential procyclical effects of fair value accounting (FVA). If FVA adjustments result in increased accounting profits with the recognition of transitory gains through a firm's profit and loss (P&L), and if management incorrectly assesses the persistence of the unrealised gains, these increased profits may be paid out as dividends. This has the potential to increase leverage and risk for these firms, thereby also possibly amplifying economic cycles. A study by Goncharov and Van Triest (2011:59) on Russian firms found that FVA adjustments are persistent in future earnings; however, no empirical evidence was found to support an increase in dividends in response to unrealised FVA gains. By contrast, when the setting is limited to South African banks only, De Jager (2015:157) found that South African banks have paid the full amount of any unrealised transitory gains as dividends. This study focuses on the effects of FVA adjustments on dividend policy for South African firms, as represented by the firms included in the FTSE/JSE Top 40 Index. This furthers De Jager's (2015) study by extending the investigation of the dividend relevance of FVA adjustments from the major South African banks, to South African large firms in general. The results of a panel regression of the net profit of these firms reveal that unrealised FVA adjustments do have a persistent influence on future earnings, indicating that these adjustments contain both transitory and persistent elements. A further panel regression of the annual dividends declared by these firms indicates that dividend payments do include a portion of unrealised FVA gains, as expected by the persistent nature of a portion of these unrealised FVA gains.

Community, as traditionally conceptualized, has been an issue of widespread conversation and analysis. The conversation on community is extended here by engaging in the business practice of fair trade, which boasts of being an ethical entrepreneurial force that places its ideological focus on creating sustainable and fair communities that directly connects producers and consumers. Fair trade claims to bridge wage discrepancies, retailers goals and consumer concerns for social and environmental responsibility, however, the extent to which it is indeed effective in creating such a sustainable community in varied cultural and economic contexts is explored and analyzed in this project. The growing presence of “alternative” business spaces, specifically fair-trade organizations in Bangladesh, are focused on in this project, to study their role in community building, one that deviates from a so-called mainstream “capitalocentric” consumer society development model. Global fair-trade organizations like Aarong, Bangladesh and Bibi Productions that are located (and originated) outside the Global North/West are investigated and analyzed. Through this qualitative research project, the meanings and values that people attach to consuming products that stem from a production process that very self-consciously sets itself apart in its ethical production practices is investigated. Through an exploration of Fair-Trade Consumer Culture in Bangladesh, the fixed notion of the trade concept is challenged and the need for a new framework that is more inclusive and appropriate to the geo-political context of Bangladesh emerges, one that can revolutionize the applicability of the term beyond its current state.

京都大学 / 新制・課程博士 / 博士(理学) / 甲第24394号 / 理博第4893号 / 新制||理||1699(附属図書館) / 京都大学大学院理学研究科数学・数理解析専攻 / (主査)准教授 小林 佑輔, 教授 牧野 和久, 教授 長谷川 真人 / 学位規則第4条第1項該当 / Doctor of Science / Kyoto University / DGAM