L'acte d'achat de produits monastiques est un moment de rencontre entre deux mondes que tout semble opposer : le monde monastique, silencieux et détaché des biens matériels, et le monde sécularisé de la consommation, bruyant et matérialiste. Notre recherche très contextualisée se place dans la perspective culturelle de la consommation. La problématique est centrée sur la compréhension de l'influence des contextes sur le contenu de l'expérience vécue par l'acheteur de produits monastiques alimentaires et cosmétiques. Notre recherche empirique, fondée sur une approche qualitative de nature ethnographique, est pratiquée en immersion dans le monde de l'économie monastique française. Nous interrogeons les acheteurs sur le sens qu'ils donnent à leur expérience d'achat de produits monastiques dans des magasins physiques d'abbayes, sur une galerie marchande virtuelle d'abbayes, et dans une enseigne physique laïque. Un premier palier de résultats apporte une compréhension contextualisée de l'écosystème monastique, et du contenu de l'expérience d'achat dans trois types de points de vente. Ils mettent notamment en lumière les liens étroits entre achat, don, plaisir et partage, ainsi que la dimension patrimoniale des produits. Un second palier de résultats moins contextualisés défend la thèse que le point de vente physique est un instrument de transfert de sens des contextes extérieurs vers le cœur de l'expérience. Nous mettons ainsi en lumière les limites du e-commerce pour les produits ancrés dans l'histoire et le territoire, et proposons aux décideurs des pistes d'adaptation pour les sites marchands. / The act of purchasing a monastic product is a situation when two apparently contradictory worlds come together: the monastic world, silent and detached from material goods, and the secular world of consumption, noisy and materialistic. Our research is highly contextualised and looks at consumption from a cultural perspective. The aim of this research is to understand in which way contexts influence the content of the experience when buying monastic food products and cosmetics. Our empirical research is qualitative, ethnographic in nature, and is carried out inside the world of the French monastic economy. We ask purchasers about the meaning they give to their experience of buying monastic products from abbey shops, from an abbeys' virtual marketplace, and from a secular branded outlet. The first-level results bring a contextualised understanding of the monastic ecosystem, and of the dimensions of the buying experience at the three types of shops. They particularly highlight the close links between purchasing, giving, enjoyment and sharing, and also the patrimonial aspect of these products. The second-level results are less contextualised and support the theory according to which the physical point of sale is the instrument through which the meaning of the external contexts is transferred into the heart of the experience. We are thus able to highlight the limitations of e-commerce for products that are deeply anchored in history and territory, and we advise decision-makers on how best to adapt their strategies for online channels.

Cette thèse étudie une question historique classique, celle de la transition entre l'évergétisme et la charité chrétienne, à travers l'étude des dons à la collectivité en Afrique du Nord tardo-antique, de la fin du IIIe siècle au VIe siècle. La recherche s'appuie sur les sources épigraphiques et littéraires africaines tardo‑antiques, et prend en compte les acquis de l'anthropologie du don. Pendant l'Antiquité tardive, l'évergétisme, pratique caractéristique des cités antiques par laquelle des aristocrates faisaient des dons à leurs concitoyens se renouvelle et disparaît progressivement. Selon l'interprétation couramment admise, cette pratique aurait été supplantée par un nouveau mode de générosité influencé par le modèle de la charité chrétienne. Devenus chrétiens, les habitants des cités africaines auraient tourné le dos aux modes de générosité propres à la cité antique pour se montrer généreux vis-à-vis de la communauté chrétienne de leur choix. À travers l'étude des discours et des pratiques du don, ce travail remet en question le modèle de la transition en montrant notamment que les deux modes de don ont largement coexisté durant les débuts de l'Antiquité tardive. Cette étude affine la chronologie des dons à la collectivité et montre que le christianisme n'est pas à lui seul responsable de la fin de l'évergétisme. Le travail revient sur l'expression « évergétisme chrétien », parfois utilisée dans l'historiographie pour désigner la permanence d'une logique évergétique au sein même du don chrétien. Sont également étudiés les usages du don à la collectivité : le don est autant source de lien social entre les acteurs qu'il est vecteur de conflit. / This dissertation addresses the problem of the transition from euergetism to Christian charity. The approach focuses on gifts to communities in Late Antique North Africa from the third century to the sixth century. The study uses epigraphical and literary documents and includes anthropological perspectives on gift-giving. During Late Antiquity, euergetism (public benefaction) changes and disappears slowly. According to most current theories, euergetism would have been replaced by a new form of generosity, based on 'Christian charity'. Progressively converted to Christianity, the Romano‑Africans would have given up classical civic generosity, turning instead to the Christian communities. This dissertation studies the discourse and practice of gift-giving and challenges the idea of a transition from euergetism to charity, showing that both types of gifts coexisted in early Late Antiquity. This theory clarifies the chronology of Late Antique generosity and analyzes the expression 'Christian euergetism'. Finally, the study examines the uses of benefaction and shows that gift-giving strengthens social bonds while simultaneously generating tension.

This diploma thesis is focused on a critical comparison of the tax burden on real estate in the Czech Republic and in selected countries of the European Union. At first, comparison will be implemented on the general level, after that a practical calculation for the most popular type of housing will be realized. This thesis provides a comprehensive view of the tax on real estate and business transfer. A comparison of taxes related with real estate in the countries of the European Union will be used for a prediction of the tax burden on real estate in the Czech Republic for the following years.

Le droit de la santé réglemente les actions de santé lato sensu. En encadrant juridiquement une pluralité d'actes médicaux, comme l'AMP, l'interruption de grossesse, l'examen des empreintes génétiques ou encore les dons d'éléments et produits du corps humain, il influence le droit extra-patrimonial de la famille. Cette influence est protéiforme et se manifeste à la fois sur la détermination des liens familiaux et sur les droits et devoirs en découlant. Le droit comparé franco-suisse, dans sa fonction de connaissance du droit, permet de révéler les manifestations de cette influence. Le droit de la santé français exerce fréquemment un rôle moteur, subversif des concepts civilistes traditionnels. Le droit de la santé et le droit de la famille sont le plus souvent pensés séparément, le premier tendant parfois à s'autonomiser. À l'inverse, le droit de la santé suisse s'inspire régulièrement des constructions civilistes préexistantes, même si la finalité sanitaire justifie parfois un renouvellement des concepts. Ainsi, les deux champs du droit sont le plus souvent pensés globalement, approche dont le droit français gagnerait à s'inspirer. L'influence du droit de la santé sur le droit extra-patrimonial de la famille doit être repensée en tenant compte des objectifs poursuivis par les différentes règles de droit. La spécificité des actes médicaux à finalité familiale justifie que le droit de la santé soit cantonné à un rôle technique, suiveur de l'évolution du droit de la famille. En revanche, lorsqu'il réglemente les actes médicaux susceptibles d'influencer les droits et devoirs familiaux, le droit de la santé peut exercer un rôle complémentaire à celui du droit de la famille. / Health law regulates medical activity. By giving a legal framework to several medical acts, such as ART, abortion, DNA identification or donations of components and products of the human body, it influences extrapatrimonial family law. This influence is undeniably protean as it is exerted on both the definition and the legal regime of family ties. In its quest for improving knowledge of legal systems, French-Swiss comparative law can reveal and explain the manner in which this influence is expressed. In France, health law often plays a leading role, thus subverting traditional family law concepts and sometimes leading to inconsistencies. Health law and family law are usually viewed separately, with health law often taking an autonomous stance. In Switzerland, on the other hand, health law frequently draws on preexisting civil and family law concepts. Most of the time, these two fields of law are thought of together. This analysis incites us to rebuild French law in the light of Swiss law. The influence of health law on extrapatrimonial family law must be rethought, by taking into account the goal of each legal rule. The specificity of medical acts pursuing family interests justifies confining health law to a technical role, following the evolution of family law. Health law must be a tool for family law. However, health law can complement family law when it comes to the determination of family rights and duties. This complementarity is expressed either through the articulation of both branches of law when common goals are visible, or through the search for criteria capable of reconciling the conflicting goals pursued by these two subjects.

This diploma thesis focuses on the analysis of the effectiveness of transfer taxes in the period 2006 to 2010 in the Czech Republic. The first part of this thesis describes the historical development and the basic characteristics of transfer taxes in the Czech Republic and analyzes in details the current legislation. The second part deals with the analysis of the effectiveness of transfer taxes, i.e. measurement of the administrative costs of taxation and their subsequent comparison with revenues. The measurement of the administrative costs is used by the method called WTE staff. On the base of the measurement is done the conclusion about the administrative costs of taxation and about efficiency of transfer taxes in the tax system of the Czech Republic. The third part discusses on plans for future development in this area of transfer taxes in the Czech Republic.

Diploma thesis is focused on the comparison of the tax burden on residential property owner in the Czech Republic and in selected European countries. The content of this thesis is a comprehensive review of taxes relating to real estate in our country, their detailed analysis and subsequent comparison with the situation of selected countries. The possible future development of property taxation in the Czech Republic is predicted in conclusion.

経営博士（DBA） / 156 p. / Hitotsubashi University

Gamla normer som kretsat kring kärlek och relationer har idag försvunnit och kärleken har, likt samhället, moderniserats. Relationer har blivit friare och partners har blivit utbytbara. Den känslomässiga investeringen har därmed kommit att bli svårare i moderna relationer. Men trots detta söker människor efter sin perfekta match och ett långvarigt förhållande. Gift vid första ögonkastet är ett samtida realityprogram där deltagare som längtar efter kärlek ska gifta sig med en främling. Programmet ger insyn i hur par, från att aldrig ha träffat varandra, ska gifta sig och under ett par veckor bo ihop som hustru och man. Under programmets gång ska de bygga en relation för att vid programmets slut bestämma om de vill vara fortsatt gifta eller om de ska skilja sig. För att se hur moderna relationer och känslomässig investering förmedlas i reality-TV utgår den här studien i observationer av det svenska och amerikanska Gift vid första ögonkastet. Studien visade att kärleken i Gift vid första ögonkastet utgjordes av ett stort frihetsbehov och att kommunikation både möjliggjorde och skapade problem för den känslomässiga investeringen. Det var när deltagarna visade att de var redo att släppa på delar av sin frihet och värderade tilltro till sin partner som det känslomässiga engagemanget kom att kommuniceras som allra tydligast. / Old norms that revolve around love and relationships have today disappeared and love has, like society, been modernized. Relationships have become freer and partners have become replaceable. The emotional investment has thus become more difficult in modern relationships. But despite this, people are looking for their perfect match and a long-lasting relationship. Married at First Sight is a contemporary reality show where participants who long for love are about to marry a stranger. The program provides insight into how couples, from never having met each other, gets married and live together as a wife and husband for a couple of weeks. During the program they will build a relationship so that they in the end of the program can decide whether they want to remain married or whether they want to divorce. To see how modern relationships and emotional investment are conveyed in reality TV, this study is based on observations of the Swedish and American Married at first sight. The study showed that love in Married at first sight consisted of a great need for freedom and that communication both enabled and created problems for the emotional investment. It was when the participants showed that they were ready to let go of parts of their freedom and valued trust in their partner that the emotional commitment came to be communicated most apparent.

Indiana University-Purdue University Indianapolis (IUPUI) / Traditional Coptic charity, as I call it, is not just a flawed attempt at humanitarianism, as many believe. It is not just “giving a man a fish” as proponents of “human development” argue. Traditional Coptic charity, as I hope to explain, is an integral part of a larger social system that works together to maintain (and grow slowly) a religious community whose very salvation rests in the practice and transmission of its complex Liturgical body. By merit of its theological peculiarity, and the soteriological significance it gives the practice of sacraments and other religious activities, the Coptic Church effectively hems in the community in perpetuity. This contrasts with the other side of the philanthropic coin—development. Development, which is championed by certain organizations stands as a bulwark of “modernity” in the face of charity’s traditionalism, does not fit into the soteriological orientation of the Church’s Liturgical life. In essence, development’s ultimate goal is to “develop” individuals to the point of “financial independence”—a goal that does not fit into the Church’s communal ethos or exclusively contribute to salvific ends. In recognizing these facts, I began to reevaluate my initial stance on human development as the best way of engaging non-Copts. Overall, this thesis is can be read as a continuation of an ongoing debate between modernity and tradition—and the philanthropic tools they deploy—development and charity.

[pt] A crise econômica e a pressão do mercado, muitas vezes, impõem decisões estratégicas contrárias aos princípios mantenedores das instituições confessionais, levando seus gestores a contratar parcerias indesejáveis por não corresponderem aos princípios cristãos. Esse contexto exige das mantenedoras uma gestão qualificada, com indicadores, estratégias, e planejamentos bem claros e definidos, fundamentados em sua identidade e em comunhão com seu carisma. Para alcançar este objetivo, a presente pesquisa se fundamentou na literatura patrística sobre os princípios de carisma e suas origens, para contemplar, com maior clareza, a essência de sua identidade e apoiar essas instituições, tendo em vista sua perenidade missionária. Apresenta-se a Metodologia C.H.A.V.E. que inclui a espiritualidade como parte imprescindível no processo da gestão e a mistagogia, também como método que, aplicado à gestão, contribui com a compreensão da identidade, gerada pelo carisma da espiritualidade e da missão dessas instituições. Por fim, no desenvolvimento da pesquisa, contempla-se a relevante abrangência teológica e sua interação com a ciência da gestão. / [en] The economic crisis and the market pressure, often, impose strategic decisions contrary to the principles that maintain confessional institutions, leading their managers to hire undesirable partnerships, for not corresponding to Christian principles. This context, requires the maintainer a qualified management, with very clear and defined indicators, strategies, and plans grounded in its identity and in communion with its charisma. To reach this goal, the research was based on the patristic literature about the principles of the charism and its origins, to contemplate with more clarity, the essence of its identity and support these institutions, in accordance to their missionary enthusiasm that lasts till nowardys. The research shows the C.H.A.V.E. methodology, which includes spirituality as an indispensable part of the management process and mystagogy, also as a method that, applied to management, contributes to the understanding of the identity generated by the charism, spirituality and mission of these institutions. Finally, the development of the research, shows the relevant breadth of thheology and its interaction with the science of the management.