L’Iran est un pays à double visage, à la fois traditionnel et moderne. Le notariat y est exercé de façon traditionnelle et pourtant le développement économique du pays exigerait un notariat moderne. Ce notariat est aujourd’hui exclusivement pratiqué de façon individuelle. D’où une série de difficultés. Il importe de chercher un autre modèle. Le droit iranien s’est déjà inspiré du droit français dans le domaine du droit civil mais aussi dans l’organisation de la fonction de notaire. C’est donc tout naturellement que nous nous sommes tournés vers la France pour étudier d’autres modes d’exercice du notariat. En effet, après plusieurs années d’exercice à titre individuel, cette profession y est aujourd’hui pratiquée de façon collective selon plusieurs modèles. L’exercice au sein d’une Société Civile Professionnelle a particulièrement retenu notre attention. Il s’agit alors d’analyser les avantages et les inconvénients de cette société particulière du droit français pour constater que ce type de société peut être adapté, après certains aménagements, au notariat iranien. Au préalable, il convient d’implanter la notion de société et les règles applicables à la société civile du droit français qui nourrissent la règlementation de base de la Société Civile Professionnelle.Dans la première partie de cette recherche, l’évolution du notariat français est abordée. L’apparition des difficultés d’exercice a poussé ce notariat à accueillir favorablement la Société Civile Professionnelle comme nouveau mode d’exercice de la profession par la loi de 1966. L’étude du fonctionnement de cette société a bien démontré que l’exercice de la profession en société ne change rien à la force de l’acte notarié ni au rôle et à l’influence du notaire, et même, que le service rendu à la clientèle est bien meilleur.Dans la deuxième partie, après avoir rappelé l’histoire du notariat iranien et sa définition, l’étude de son fonctionnement actuel et des difficultés qui en résultent, démontre la nécessité d’implanter la Société Civile Professionnelle du droit français comme nouveau mode d’exercice. Or, dans la mesure où il y a une confusion entre la notion d’indivision et de société dans le Code civil iranien, et cela malgré l’existence des sociétés commerciales dans le Code de commerce iranien, il est apparu essentiel de distinguer ces notions afin de les organiser. C’est ainsi que tout est prêt pour implanter et adapter les règles applicables à la société civile française. Finalement, face à des sociétés professionnelles non organisées dans le droit iranien, il a fallu les organiser et les adapter au notariat iranien. Grâce à cette étude il peut être proposé au législateur iranien un nouveau modèle d’exercice du notariat adapté aux besoins d’une société moderne avec une législation pouvant s’étendre à d’autres sociétés professionnelles ou commerciales, occasion aussi de clarifier la notion de « société » et d’« indivision ». / Iran is a two-faced country, both traditional and modern. Notary position is there exercised in a traditional way, but yet the economic development of the country requires modernization of this profession. Today, the notary position is exclusively practiced individually. Hence a serie of difficulties. Therefore, it is important to look for another model. If Iranian law has already been inspired by French law in the field of civil law, it also influenced the organization of the functions of notary. It is therefore natural for Iran to turn to France to study other modes of exercise of this profession. Indeed, after several years of individual practice, the position of notary is now practiced collectively according to several models. Practicing within a “Professional Partnership” (ie: “Société Civile Professionnelle”) particularly caught our attention. We aim at analyzing the advantages and disadvantages of this typical French form of partnership to observe that this particular type of partnership can be adapted, after some adjustments, to the Iranian notary practice. At the outset, the French concepts of “Company” and the French regulation specifically applicable to the “Civil Partnership”, at the heart of the “Professional partnership” regulation should be introduced.In the first part of this research, the evolution of the French notary profession is addressed. Appearance of practice difficulties pushed the notaries to welcome the “Professional Partnership” as the new mode of practicing with the 1966 Act. The study of how this partnership is operating has shown that exercising the profession of notary within a partnership does not change the strength of a deed or the role and influence of the notary, but rather that there is a better service provided to the customer.In the second part, after recalling the history of the Iranian Notary profession and its definition, the study the common way of exercising and its resulting difficulties, demonstrates the need to implement the Professional Partnership French regulation as the new mode of practice. However, insofar as Iranian Civil Code merges the notions of Joint-ownership (“indivision”) and Civil Partnership, despite the existence of Commercial Partnership in the Iranian Commercial Code, it was essential to distinguish these notions in order to organize them. At the time, everything seems ready to implement and adapt the French rules applicable to the French Civil Partnership. Finally, facing unorganized professional partnerships under Iranian law, this work allows to organize and adapt a new model to the Iranian Notaries. Through this study, a new model for notary practice can be proposed to the Iranian legislature that is adapted to the needs of a contemporary society. Such a research may then be extended to other professional or commercial partnerships and was also an opportunity to clarify the legal concepts of "partnerships" and "joint-ownership".

Submitted by Rafael Fernandes Santos (fernandes.s.rafa@gmail.com) on 2017-03-17T18:37:53Z No. of bitstreams: 1 RAFAEL FERNANDES REVISÃO v5 Arthur.pdf: 1011335 bytes, checksum: 84d175672e25f360d8a50ee49efed09c (MD5) / Approved for entry into archive by Fabiana da Silva Segura (fabiana.segura@fgv.br) on 2017-03-17T18:39:15Z (GMT) No. of bitstreams: 1 RAFAEL FERNANDES REVISÃO v5 Arthur.pdf: 1011335 bytes, checksum: 84d175672e25f360d8a50ee49efed09c (MD5) / Made available in DSpace on 2017-03-20T11:04:27Z (GMT). No. of bitstreams: 1 RAFAEL FERNANDES REVISÃO v5 Arthur.pdf: 1011335 bytes, checksum: 84d175672e25f360d8a50ee49efed09c (MD5) Previous issue date: 2017-02-24 / This study addresses the practice of cash flow hedge operations within organizations, what are the main economic variables linked to the decision, instruments used, costs and benefits associated with the operation of an importing nature chemical company in Brazil. This issue is relevant because in an environment of high interest rates and exchange rate volatility it becomes increasingly challenging to make a decision regarding a currency protection model that minimizes its operational cost. The objective of this study is to identify a hedge model that minimizes the operational costs involved in this activity, taking into account the nature of the operation and the characteristics of the company’s cash flow. To achieve this, a study was conducted based on a quantitative experimental research approach that aimed to simulate the exchange rate hedge operations of the company using two types of financial instruments and comparing the costs of this simulation with the model that is being used in the last three years. The results contribute to the improvement of the management of the currency hedge in the company in question, through the proposed simulation and understanding of the main variables that can affect the price of the derivatives in order to reduce the operational cost of this activity in comparison with the current scenario. / Este trabalho aborda a prática de operações de hedge de fluxo de caixa dentro das organizações, quais são as principais variáveis econômicas atreladas à decisão, instrumentos utilizados, custos e benefícios, associados à operação de uma empresa química de natureza importadora no Brasil. Tal questão é relevante pois em um ambiente de altas taxas de juros e volatilidade cambial torna-se cada vez mais desafiador a tomada de decisão com relação à um modelo de proteção cambial que minimize o seu custo operacional. O objetivo deste trabalho é identificar um modelo de hedge que minimize os custos operacionais envolvidos nesta atividade, levando em consideração a natureza da operação e as características do fluxo de caixa da companhia em questão. Para atingí-lo foi realizado um estudo, pautado em uma abordagem de pesquisa do tipo quantitativa experimental visando simular as operações de proteção cambial do fluxo de caixa da companhia utilizando dois tipos de instrumentos financeiros e comparando os custos advindos dessa simulação com o modelo que vem sendo utilizado nos últimos três anos. Os resultados contribuem para a melhoria da gestão do hedge cambial na empresa em questão, através da simulação proposta e do entendimento das principais variáveis que podem afetar o preço dos derivativos visando reduzir o custo operacional desta atividade em comparação com o cenário atual.