Le « marché intérieur » est générateur de contrats internationaux intra et extra-européens. La multiplication de ces contrats nécessite un marché intérieur « espace de liberté, de sécurité et de justice ». Le règlement « Rome I », instrument de droit international privé communautaire, assure la liberté contractuelle et la sécurité juridique par l’élaboration de règles générales de conflit de lois. La volonté d’assurer la justice contractuelle a donné lieu pour sa part à l’élaboration de règles spéciales de conflit de lois, qui visent à protéger les contractants en situation de faiblesse sociale ou économique face à leur cocontractant partie forte. Le règlement « Rome I » a ainsi consacré des règles spéciales de conflit de lois protectrices des intérêts des travailleurs, des consommateurs, des passagers voyageant au départ ou à destination de leur pays de résidence, des preneurs d’assurance de risques de masse communautaires, ainsi que des distributeurs et des franchisés. Toutefois, le succès du marché intérieur impose de parvenir à établir un équilibre entre la justice contractuelle, la liberté contractuelle et la sécurité juridique, même dans le cadre des règles spéciales protectrices de conflit de lois. Cet équilibre ne peut être atteint que par des correctifs de proximité. Le correctif de proximité inséré dans le cadre des règles spéciales protectrices de conflit de lois participe non seulement à la fonction principale de la règle de conflit de droit, à savoir la désignation de la compétence du système juridique le plus étroitement lié au contrat, mais également à la création et au fonctionnement de ce marché intérieur espace de liberté, de sécurité et de justice / The “internal market" generates international contracts within and outside Europe. The proliferation of these contracts in fact requires an internal market established as an "area of freedom, security and justice". Regulation "Rome I", instrument of private international and European law, displays the purpose of ensuring the contractual freedom and legal security per elaborating general rules of conflict of laws. The will of the European legislator to ensure contractual justice within the internal market give rise thus, to special rules of conflict of laws that protect the contracting parties in a weak position face their co-contractor in dominant position. Regulation "Rome I" consecrates conflict of laws rules protecting the interests of certain contracting parties, that it considers that they are "weak parties"; they are the workers, the consumers, the passengers traveling to or from their country of residence, the policyholders of mass risks located on European territory, as well as distributors and franchisees. However, the success of the internal market requires achieving a balance between contractual justice, contractual freedom and legal security, even under protective special rules of conflict of laws. This balance can be achieved by correctives of proximity. The corrective of proximity inserted as part of the protective special rules of conflict of laws not only participates in the main function of the rule of law conflict, namely the designation of the competence of the legal system most closely related to the contract, but also to the establishment and operation of an internal market, area of freedom, security and justice

La tesi doctoral Responsabilidad civil y deporte analitza el marc regulatori esportiu i, en particular, les normes aplicables als accidents esportius, així com els criteris d'imputació emprats pels tribunals a l'hora de resoldre aquests supòsits.S'examina en detall la jurisprudència del Tribunal Suprem i la jurisprudència menor espanyola i també, encara que de forma menys exhaustiva, la jurisprudència de les diferents jurisdiccions dels EUA. En ambdós casos es parteix del subjecte responsable de l'accident.Les conclusions bàsiques del treball apunten a què el criteri d'imputació central als accidents esportius és l'assumpció dels riscs inherents a la seva pràctica per part dels esportistes. Així mateix, la diligència exigida als esportistes és menor que la diligència del bon pare de família prevista a l'art. 1104 CC, mentre que a les institucions encarregades d'organitzar o allotjar l'esdeveniment, se'ls exigeix un nivell de diligència superior. / La tesis doctoral Responsabilidad civil y deporte analiza el marco regulatorio deportivo y, en particular, las normas aplicables a los accidentes deportivos, así como los criterios utilizados por los tribunales para resolver estos supuestos.Se examina en detalle la jurisprudencia del Tribunal Supremo y la jurisprudencia menor española y también, aunque en menor medida, la jurisprudencia de las diferentes jurisdicciones de los EEUU. En ambos casos se parte del sujeto responsable del accidente.Las conclusiones básicas del trabajo apuntan a que el criterio de imputación central en los accidentes deportivos es la asunción de los riesgos inherentes a su práctica por parte de los deportistas. Asimismo, la diligencia exigida a los deportistas es menor que la diligencia del buen padre de familia prevista en el art. 1104 CC, mientras que a las instituciones encargadas de organizar o albergar el evento se les exige un nivel de diligencia superior. / The PhD dissertation Responsabilidad civil y deporte explores the regulatory framework of sports and, above all, the rules governing sports accidents, as well as the criteria used by courts in order to solve litigation in this area.It provides a detailed survey of the case-law by the Spanish Supreme Court and other Spanish courts, as well as the decisions delivered by courts from different U.S. jurisdictions. In both discussions, the standpoint used to sort out the different cases concern the subject who is held liable for the accident. The basic conclusions of the research assert that proximate causation in sports accidents resorts to the idea of assumption of the activity's inherent risks by the sportsmen. Sportsman's duty of care is less than the "good father's standard of care" set forth in Section 1104 of the Spanish Civil Code, whereas a higher level of care is demanded to sports events organizers.

Le droit international privé, tel qu’il résulte des droits nationaux et du droit de l’Unioneuropéenne, accorde une attention particulière aux systèmes juridiques étrangers. L’application de la loiétrangère constitue l’expression de l’importance reconnue aux systèmes juridiques étrangers, mais appliquerune loi qui est extérieure au système juridique du for peut provoquer, du fait de sa différence, des réactionsdéfensives. L’application de la loi étrangère se trouve ainsi confrontée à différents obstacles qui tendent àgarantir une application prioritaire de la lex fori. D’une part, les techniques employées par le systèmejuridique du for pour appliquer la loi étrangère ne lui sont pas favorables, comme en témoigne l’interventionrécurrente de l’exception d’ordre public international. D’autre part, des éléments exogènes au systèmejuridique du for, comme la compréhension différente d’une même institution juridique, peuvent égalementfaire échec à l’application de la loi étrangère. Il existe ainsi un décalage entre la lettre des règles de droitinternational privé du for, qui permettrait d’envisager une application fréquente de la loi étrangère et l’usagequi en est fait par les autorités du système juridique du for, qui mène souvent à sa neutralisation. Cette étudedéfend un meilleur respect de la lettre des règles relatives à l’application de la loi étrangère, qui aurait poureffet de promouvoir ce type d’application. Dans cette perspective, le droit international privé de l’Unioneuropéenne fournit d’importants enseignements, dans la mesure où il dynamise l’application de la loiétrangère appartenant à d’autres Etats membres. / The national or the European private international law is taking into a particular accountthe foreign legal systems. The foreign law application is an expression of the attention given to the foreignlegal systems, but applying a law that belongs to a different legal system than the legal system of the forumcountry may provoke a defence reaction caused by the existing differences between the legal systemsinvolved. The foreign law application is therefore confronted to different obstacles that tend to ensure aprimary application of the lex fori. First, the techniques used by the legal system of the forum country toapply the foreign law are not entirely favourable to this kind of application, as evidenced by the recurrentintervention of the international public policy. Furthermore, there are elements that are exogenous to thelegal system of the forum country, such as different understandings of the same legal institution that canobstruct the foreign law application. There is thus a gap between the theory of the private internationalrules, which would appeal a frequent application of the foreign law, and the use that is made of them by theauthorities of the forum country, which often leads to the neutralization of the foreign law. This studydefends a better compliance to the theory of private international law, which would promote the applicationof the foreign law. In this perspective, the private international law of the European Union provides animportant source of « savoir-faire » as it promotes the application of a foreign law belonging to anotherMember States.

It is generally acknowledged that human capital intangibles are major value drivers in the new economy characterised by information and technology. The main purpose of this study is to examine the extent to which companies listed on the Johannesburg Stock Exchange disclose information on human capital related issues. The study combined both qualitative (literature reviews and content analysis) and quantitative (survey questionnaire) methods to collect data of 60 corporate annual reports (CARs) of listed companies in South Africa from survey questionnaires administered on various categories of preparers and users of these CARs. The study made use of 91 human capital disclosure checklists developed from literature reviews for the purpose of data collection. The data analysis was done with the aid of Atlasti-a qualitative data analysis software and SPSS- a quantitative data analysis software. The findings show that majority of the items on the disclosure checklist are not yet disclosed in the CARs even though most of the items on the checklist are adjudged to be useful for organisational value creation. In view of the initial findings of this study, a human capital disclosure framework is recommended. / Business Management / D. Accounting Science

As stakeholders start holding companies accountable for the non-financial impacts of their operations, it is increasingly recognised that the parties to whom companies are accountable extends beyond shareholders to include other stakeholders as well. Around the world, companies are responding to stakeholder demands by voluntarily reporting on their corporate social responsibility (CSR) performance. Unscrupulous companies may however, be tempted to use green-wash to make false claims relating to their CSR performance in order to reap the associated benefits. This information risk may be ameliorated through the independent assurance of CSR disclosures, enhancing the confidence of stakeholders in its veracity. Reporting companies usually voluntarily obtain independent assurance on their CSR performance. However, in South Africa, independent CSR assurance is a regulatory requirement for all JSE-listed companies, albeit on an ‘apply or explain’ basis. This thesis, which utilises a mixed methods research approach incorporating both qualitative and quantitative components, seeks to identify and understand the characteristics of the emerging independent CSR assurance phenomenon. In this regard, the empirical component of the study was conducted in three phases: in the first phase companies’ CSR disclosures and assurance reports are examined; in the second phase survey responses from companies are reviewed; and in the third phase interviews with CSR assurors are analysed. In this thesis, the extent to which companies provide independent assurance on their CSR disclosures is established; the providers of independent CSR assurance are identified; the reasons that companies select certain CSR assurance providers are explored; the reasons that companies provide independent assurance on their CSR disclosures are determined; the CSR assurance practices of the various CSR assurors are reviewed and compared; and the primary standards and/or frameworks used in CSR assurance engagements are identified. A conclusion is reached that although independent CSR assurance is a de facto mandatory requirement for JSE-listed companies, only 26% of the companies had their CSR disclosures independently assured. Despite its de facto mandatory nature, the study found that South African CSR assurance practices remain largely unregulated, resulting in a diversity of CSR assurors; utilising various assurance approaches, standards and practices. In this thesis, it is argued that these inconsistencies undermine the purpose of CSR assurance and reduce stakeholder confidence. It is accordingly proposed that the identified deficiencies could be addressed through the regulation of CSR reporting and assurance. An oversight/regulatory body should be established to prescribe the competencies that CSR assurors should possess; to develop appropriate CSR assurance engagement standards; and to clearly articulate the scope that CSR assurance engagements should cover; with which all CSR assurors should comply. / Auditing / D. Com. (Auditing)

A medicina de viagem (MV) surgiu em resposta ao crescente deslocamento populacional, com o objetivo de prevenir os agravos à saúde relacionados às viagens. No Brasil teve inicio no final da década de 90, momento em que reformas socioeconômicas levaram a melhorias das condições de vida dos brasileiros. O Núcleo de Medicina do Viajante (NMV), do Instituto de Infectologia Emilio Ribas (IIER), foi o primeiro serviço de atenção à saúde do viajante criado na cidade de São Paulo, em maio de 2000. O presente estudo visa: descrever a população de viajantes que procuraram orientação pré-viagem no Núcleo de Medicina do Viajante (NMV) do Instituto de Infectologia Emilio Ribas (IIER) no período de janeiro de 2006 a dezembro de 2010; descrever as medidas de prevenção recomendadas em relação às doenças infecciosas; descrever as atividades de ensino realizadas e a participação do serviço na discussão de diretrizes em políticas públicas em medicina de viagem. No período estudado, 2744 viajantes procuraram orientação pré-viagem no NMV do IIER. Foram realizados 2836 atendimentos de orientação pré-viagem, 92 viajantes procuraram o serviço mais de uma vez. A faixa etária entre 18 e 34 anos (54,2%), o sexo feminino (51,1%) e grau de educação superior (75,5%) foram as principais características demográficas desses viajantes. Os destinos mais procurados foram: África (24,5%), Europa (21,2%), Ásia (16,6%) e Brasil (19,2%). O turismo (35,7%) e o trabalho (35,7%) foram os motivos de viagem mais referidos. O tempo de permanência menor ou igual a 30 dias foi referido pelos viajantes em que o objetivo de viagem foi o turismo, enquanto os viajantes que referiram o trabalho ou estudo apresentaram maior tempo de permanência (p < 0,001). O meio de transporte mais referido foi o aéreo (62,8%). Os viajantes relataram durante a consulta pré-viagem dificuldade de acesso ao serviço. As fontes de informação mais referidas foram: informação a partir de amigos, indicação por profissional da saúde e mídia eletrônica. As medidas de prevenção recomendadas variaram conforme o destino. O tratamento autoadministrado para diarreia foi mais recomendado aos viajantes com destino à Ásia. As vacinas de febre amarela, poliomielite e antimeningocócica A e C foram mais recomendadas aos viajantes com destino à África, assim como a quimioprofilaxia para malária, que foi recomendada para 26,4% dos viajantes para esse destino. A quimioprofilaxia (QPX) para malária foi recomendada em 10,3% de todas as orientações. Houve diferença com significância estatística na recomendação segundo a finalidade (p < 0,30), o destino (p < 0,001) e a duração da viagem (p < 0,001). Das 422 orientações realizadas aos viajantes com destino ao Brasil, a QPX foi recomendada somente para 30 (7,1%). Dos 2744 viajantes atendidos, 664 (24,2%) relataram pelo menos uma morbidade prévia; 66 (2,4%) eram menores de 10 anos de idade; e 157 (5,7%) tinham 60 anos ou mais. Em relação às atividades de ensino, no período do estudo, 83 médicos residentes estagiaram no NMV e foram orientadas onze monografias de conclusão de residência médica. O NMV participou de 12 reuniões para discussão de diretrizes sobre a saúde do viajante e de iniciativas como a Carta de São Paulo (documento em defesa da saúde do viajante elaborado por acadêmicos e profissionais de saúde participantes do SUS). Da criação da Sociedade Brasileira de Medicina de Viagem e da criação do Comitê Estadual de Saúde do Viajante, pela Secretaria de Estado da Saúde de São Paulo. Essas atividades foram passos decisivos para corroborar a implementação de políticas públicas em saúde do viajante no Brasil / Travel medicine (TM) arose in response to the growing population displacement and its objective is the prevention of health problems related to travel. Began in Brazil in the in the late 1990s, at which socioeconomic reforms have led to improvements in of life of Brazilians. Travel Medicine Center (TMC) at \"Instituto de Infectologia Emilio Ribas\" (IIER) was the first health of traveler service created in São Paulo city in May 2000. The present study aims: to describe the traveler population who sought pre-travel guidance in TMC at IIER from January 2006 to December 2010; to describe the recommended preventive measures to travelers concerned with infectious diseases; to describe the teaching activities performed and the service involvement in debating guidelines about public policies in travel medicine. In the time period studied, a total of 2744 travelers sought pre-travel guidance in TMC of IIER, but 2836 assistances were provided for pre-trip orientation since 92 travelers sought the service more than once. The age group between 18-34 years (54.2%), female (51.1%), and university level degree (75.5%) were the main demographic characteristics. The more popular destinations were: Africa (24.5%), Europe (21.2%), Asia (16.6%) and Brazil (19.2%). Tourism (35.7%) and work (35.7%) were the main purposes of trip for travelers. For tourism purpose travelers would stay 30 or less days, while for work or study they stayed for a longer time (p <0,001). Commercial air travel was the preferred alternative (62.8%). The main sources of information were friends, health professionals, and electronic media. The recommended preventive measures varied according to the destination. The self-treatment for diarrhea was more recommended for travelers to Asia. Vaccination against yellow fever, polio, and anti-meningococcal (A and C) was more recommended for travelers to Africa, as well as chemoprophylaxis (CP) of malaria was recommended for 26.4% of travelers to the same country. The CP of malaria was indicated for 10.3% of all assistances. There was statistically significant difference in the recommendation according to purpose (p < 030), destination (p < 0.001) and trip duration (p < 0.001). From 422 assistances to travelers to Brazil, CP was only recommended for 30 (7.1%) travelers. From the 2744 travelers assisted, 664 (24.2%) reported at least one previous morbidity; 66 (2.4%) were under age 10; and 157 (5.7%) were 60 years or older. During the research period and relating to study activities, 83 residents were interns in TMC, and eleven monographs for completion of the Medical Residency were supervised. TMC participated in 12 meetings to discuss guidelines in travel medicine, and participated in initiatives such as \"Carta de São Paulo\" (a document in defense of traveler health prepared by academics and health professionals participating in the Unified Health System); in the institution of the Brazilian Society of Travel Medicine, and of the São Paulo State Travel Medicine Committee by the Secretariat for Health of São Paulo State. These were decisive steps to support implementation of public policies in traveler health in Brazil

L’interaction du droit de l’Union européenne avec le droit international privé se manifeste avec une acuité particulière en matière de lois de police, continuant et renouvelant les discussions suscitées par celles-ci. La promotion des intérêts de l’Union européenne par ce mécanisme de DIP peut être facilement observée. Il reste que des questions peuvent surgir quant à l’aménagement, dans les systèmes juridiques nationaux, de l’articulation des lois de police de source nationale et européenne. Le transfert de certaines compétences des Etats membres vers l’Union, le rapprochement des législations des Etats membres ou le poids plus important accordé aux raisonnements et aux intérêts européens au moment de la qualification mettent en lumière une catégorie « lois de police » avec des contours nouveaux. La mise en oeuvre des lois de police porte, elle aussi, l’empreinte de l’influence du droit de l’Union européenne. L’intégration des données liées à la réalisation du marché intérieur entraîne une perturbation significative du mécanisme traditionnel des lois de police, accompagnée d’une diminution de l’efficacité de ces normes dans les relations entre les Etats membres. L’objectif de création, au sein de l’Union, d’un espace de liberté, de sécurité et de justice s’est matérialisé par la mise en place de corps de règles européennes de DIP dans diverses matières. La méthode des lois de police en ressort transformée, suite tant à la prise de position directe du législateur européen sur les conditions de son intervention, qu’en raison des évolutions enregistrées par d’autres méthodes concurrentes de droit international privé. / The interaction between the European Union law and the private international law is particularly acute in the field of internationally mandatory rules, maintaining and renewing the debate which always accompanied this kind of norms. If the internationally mandatory rules occupy a special place in the European legislation, being an extremely effective tool of European policy, some difficulties arise as to the articulation, in the Member States’ legal systems, of the both national and European different sources of lois de police. The transfer of powers from Member States to the European Union, the harmonization of national legislations and the greater weight given to European reasoning and interests at the time of qualification highlight a new dimension of the internationally mandatory rules concept. Also the implementation of internationally mandatory rules is highly influenced by the European Union Law. The Member States’ obligations concerning the completing of the internal market and the removal of restrictions to changes involve a significant disturbance to this traditional PIL mechanism; a decrease in the effectiveness of internationally mandatory rules in relations between Member States may be observed. The purpose of establishing an area of freedom, security and justice within the European Union was materialized in the establishment of European private international law rules in various fields; the internationally mandatory rules method is transformed as a result of the European legislator direct intervention on his definition and regime, but also as a result of the evolution that affects other concurring private international law methods.

The paper provides a comprehensive overview of public budgets in the Czech Republic, focusing on government budgets. The thesis compares the development of fiscal policies in distinct political cycles in the modern era of the Czech Republic. This allows for the analysis of the influence of the fiscal policies on the development of distinct macroeconomic indicators which then makes possible the evaluation of the success of different approaches to budget making. The preparation of public budgets is a periodical activity which happens at all levels of public governance. Therefore, the paper thoroughly analyzes preceding budgets and attempts to reveal the errors make by our governments. A deductive method is used with these analyses and their comparisons to make the foundation for general principles which can be used for the improvement of the budget planning in the Czech Republic.

Certains phénomènes contemporains, comme le développement des technologies de communication, la mondialisation des marchés et l’intensification du travail ont perturbé de manière radicale le marché du travail. Ainsi, nous assistons à la transition entre une société industrielles caractérisée par des horaires prévisibles et stables, vers une société post-industrielle où les modes d’organisation des temps liés au travail sont flexibles et diversifiés et où il existe un brouillage des frontières entre le temps de travail et le temps personnel. Plusieurs études scientifiques ont établi des liens significatifs entre les modes d’organisation des temps liés au travail, par exemple les longues heures de travail, le temps supplémentaire obligatoire, le travail posté, l’obligation de disponibilité, les périodes de garde, les horaires de faction, le temps partiel et les périodes de pauses et de repos, et plusieurs problématiques de santé physique et psychologique. Il est donc légitime de se demander si l’ensemble législatif encadrant les rapports de travail au Québec, qui a été mis sur pied pendant la période industrielle, est toujours pertinent et adéquat pour soutenir l’un des objectifs qu’il porte, soit la protection de la santé et de la sécurité des travailleurs. Le but de notre recherche est de déterminer dans quelle mesure l’encadrement juridique actuel au Québec permet de protéger la santé et la sécurité des travailleurs exposés aux risques générés par les modes d’organisation des temps liés au travail. Afin d’atteindre notre objectif, nous avons examiné, par une étude empirique de la jurisprudence, l’encadrement juridique des différents modes d’organisation des temps liés au travail que nous avons retrouvés dans notre échantillon, soit le temps supplémentaire obligatoire, le travail posté, les horaires de faction, l’obligation de disponibilité, les périodes de pauses et de repos ainsi que les litiges relatifs à la grossesse et à l’allaitement. Nous nous sommes particulièrement intéressés à la question de la mobilisation des normes et des recours dans le contexte d’un système juridique morcelé. De manière générale, notre recherche démontre que le droit du travail souffre de plusieurs lacunes qui nuisent à la mobilisation des normes par les travailleurs, ce qui diminue la protection légale de leur santé et de leur sécurité et qui réduit l’accessibilité de la justice. / Contemporary phenomena such as the development of communication technologies, the globalization of markets and the intensification of work have radically disrupted the labour market. Thus, we are witnessing the transition from an industrial society characterized by predictable and stable working hours to a post-industrial society where the ways of organizing the work-related time are flexible and diversified, and in which the boundaries between working time and personal time are blurred. Several scientific studies have established significant links between the modes of organization of work-related time, such as long working hours, overtime, shift work, mandatory availability, on-call periods, faction schedules, part-time work, and break and rest periods, and several physical and psychological health issues. It is therefore legitimate to wonder whether the legislative framework governing Quebec’s labour market, which was instituted in the industrial era, is still relevant and adequate to achieve one of its aim, namely to protect the worker’s occupational health and safety. The purpose of our research is to determine the extent to which the current legal framework in Quebec allows for the protection of the health and safety of workers exposed to risks generated by the organization of work-related time. We have examined, through an empirical study of case law, the legal framework surrounding the different ways of organizing work time that we identified in our sample, such as mandatory overtime, shift work, faction schedules, mandatory availability, rest and break periods and disputes related to work time for pregnant or breastfeeding workers. We were particularly interested in the issue of mobilizing norms and recourses in the context of a fragmented legal system. Overall, our research demonstrates that the labour legal framework suffers from important shortcomings, which impede the mobilization of the rules by workers, thereby radically diminishing the legal protection of the workers’ occupational health and safety and raising significant concerns about the accessibility to justice.

The purpose of this thesis was to achieve a deeper knowledge of the dilemma whichcan arise during a social welfare workers judgement of a reunion according to whatis best for the child in relation to a child’s right to their biological parents. Thisbachelor thesis was based on three research questions: What influences a socialwelfare workers judgement of a reunion according to what is best for the child, aswell as children’s right to their biological parents? How does a social welfare workerperceive its leeway during a judgement concerning reunion family reunion? How doesa social welfare worker perceive their authority to interpret according to their leeway?A qualitative study has been used to gain a deeper knowledge according to a socialwelfare workers experience. A hermeneutic approach has been used to answer thepurpose of our bachelor thesis and has contributed to a wider perspective of our study.The focus was to understand the dilemma through evaluating and interpretation. Sixsocial welfare workers participated in the following vignette survey, which werecomplemented with semi-structured questions. The participants have answeredregarding their experience concerning their leeway and authority to interpret the lawaccording to what is best for the child and their entitlement to their biological parents.This bachelor thesis research results show that social welfare workers did possessleeway which implies empowerment to interpret legislation, concepts and varioussituations. This can be seen as a prerequisite for correct decisions to be made duringdaily work. Although, it can also act as a risk since clients may receive differentconclusions depending on the social welfare worker. Furthermore, a conclusion of thethesis is that different judgements are made, even though the contributed informationwas identical. The explanation to these different assessments may relate to the socialwelfare workers leeway and authority to interpret the law, which makes investigatingchildren’s right to their parents and what is best for them even more complex.