La démocratie est généralement abordée par la doctrine en droit international comme une valeur politique ayant des influences plus ou moins importantes sur le droit international depuis la fin de la Guerre Froide. Cette étude traite la démocratie comme étant l’expression d’une obligation internationale adressée aux États pour mettre en place un système politique basé sur des élections libres et honnêtes, le respect des droits politiques et l’instauration d’un État de droit. Ce trépied forme les éléments constitutifs de l’obligation démocratique et lui donne une structure composite. L’approche choisie part de l’étude du cycle de vie de cette obligation en droit international qui comprend deux phases principales : le processus de formation de l’obligation démocratique et les effets qu’elle génère.S’agissant du processus de formation, il inclut plusieurs étapes allant de la gestation de l’obligation démocratique jusqu'à sa formalisation par les modes formels de production des normes en droit international. En effet, cette obligation n’a pas pris forme dans l’ordre juridique international soudainement tel le Big Bang, mais a suivi une évolution déterminée.En ce qui concerne les effets générés par l’obligation démocratique, ils ont une double nature : directs et indirects. Les premiers sont normativement attachés à l’obligation dans le sens qu’ils créent un devoir juridique à la charge des États pour mettre en place un gouvernement démocratique et déclenchent la mise en œuvre de la responsabilité internationale de ceux qui ne s’y conformeraient pas. Les seconds sont d’ordre systémique et assurent l’applicabilité sociale de l’obligation démocratique en influant sur les dimensions institutionnelle et relationnelle de la société internationale. / Since the end of the Cold War, the mainstream scholars approach democracy as a political value which influences international law. This study analyses democracy as the content of an international obligation addressed to States to establish a political system based on free and fair elections, respect of political rights and the establishment of the rule of law. This tripod forms the constituent elements of the democratic obligation and gives it a composite structure. The chosen approach starts from the study of the obligation life cycle in international law, which comprises two main phases: the law-making process of the democratic obligation and its effects.The law-making process includes several stages ranging from the gestation of the democratic obligation to its formalization by the formal modes of production of norms in international law. Indeed, this obligation did not take form in the international legal order suddenly and similar to the Big Bang, but rather it followed a determined evolution.As for the effects generated by the democratic obligation, they have a dual nature: direct and indirect. The direct effects are normatively attached to the obligation in the sense that they create a legal duty addressed to States to establish a democratic government and trigger the implementation of the international responsibility of those who do not comply with it. The indirect effects have a systemic nature and ensure the social applicability of the democratic obligation by influencing the institutional and relational dimensions of international society.

Le report des garanties accessoires sur l’obligation de restitution du contrat principal anéanti est une règle du code civil dans sa version issue de l’ordonnance n° 2016-131 du 10 février 2016 portant réforme du droit des contrats, du régime général et de la preuve des obligations. Précisément, la règle est formulée par l’article 1352-9 du code civil : « Les sûretés constituées pour le paiement de l'obligation sont reportées de plein droit sur l'obligation de restituer sans toutefois que la caution soit privée du bénéfice du terme ». Il s’agit de la codification d’une jurisprudence rendue en d’abord en matière de cautionnement, ensuite étendue à l’hypothèque, enfin, par généralisation, à l’ensemble des sûretés, y compris à la solidarité. La portée d’une telle règle est donc générale en droit français. En droit uniforme des affaires issu de l’OHADA, l’Acte uniforme portant organisation des sûretés révisé n’a pas prévu une telle règle. Par contre, le récent projet de texte d’Acte uniforme portant droit général des obligations dans l’espace OHADA prévoit, en s’inspirant de la solution retenue en droit français, d’adopter la règle sous la forme d’une « extension » des garanties accessoires sur l’obligation de restitution du contrat principal anéanti. En effet, l’article 210 alinéa 1 du projet de texte uniforme précité énonce : « Les garanties stipulées pour le paiement de l’obligation primitive sont étendues à l’obligation de restitution ». Les formulations des deux textes, les articles 1352-9 du code civil et 210 alinéa 1 du projet de texte uniforme, sont différentes mais la logique et la politique législative de deux systèmes juridiques convergent. La thèse défendue est que le terme « report » employé par le code civil en son article 1352-9 dans sa version issue de l’ordonnance n° 2016-131 du 10 février 2016 n’existe pas en tant que tel. Le report est en réalité une double substitution ; il y a une substitution d’abord, dans le rapport principal d’obligation et une substitution consécutive dans le rapport de cautionnement. La première substitution qui a lieu concerne le rapport entre le débiteur principal et le créancier. L’anéantissement des effets du contrat principal produit une substitution à l’obligation initiale de source conventionnelle d’une obligation légale fondé sur le quasi-contrat de paiement de l’indu. Cette première substitution conduit à la disparition, par le jeu ou la règle de l’accessoire, de l’obligation initiale de la caution et de son remplacement par une obligation légale nouvelle. Il y a donc une substitution dans le rapport entre le créancier et la caution due à la première substitution. L’obligation légale nouvelle de la caution reprend certains éléments de l’obligation conventionnelle ancienne de celle-ci, tout en étant distincte par d’autres éléments. La base même de l’obligation nouvelle de la caution reste le cautionnement que la caution avait souscrit préalablement. / The postponement of ancillary guarantees on the obligation to return the terminated main contract is a rule of the Civil Code in the version resulting from Order No. 2016-131 of 10 February 2016 related to the reform of contract law of the general regime and the proof of obligations. Specifically, the rule is formulated by article 1352-9 of the Civil Code: "Securities created for the payment of the obligation are automatically transferred under the obligation to return without however depriving the surety of the benefit of the term". It is about the codification of case law handed down first in the field of suretyship, then extended to mortgages, and finally, by generalization, to all securities, including solidarity. The scope of such a rule is therefore general in French law. In the uniform business law of OHADA, the revised Uniform Act on the Organization of Security Interests has not provided for such a rule. On the other hand, the recent draft text of the Uniform Act on the general law of obligations in the OHADA area provides, under the inspiration of the solution adopted in French law, for the adoption of the rule in the form of an "extension" of the accessory guarantees on the obligation to return the terminated main contract. Indeed, Article 210 paragraph 1 of the aforementioned draft uniform text states: "The guarantees stipulated for the payment of the original obligation are extended to the obligation of restitution". The wording of the two texts, Articles 1352-9 of the Civil Code and 210 paragraph 1 of the draft uniform text, are different, but the logic and legislative policy of both legal systems converge. This thesis focuses on the determination of the legal nature of the deferral (or extension) mechanism and its regime. It defends the view that postponement (or extension) is not a technical concept. The deferral is actually a double substitution: a substitution in the main report and a substitution in the bond report.

La protection juridique des idées générées par les entreprises au Canada ne répond que partiellement à leurs besoins et préoccupations. Ces idées qui se traduisent en des informations confidentielles ou des secrets commerciaux représentent une valeur économique considérable et croissante pour de nombreuses entreprises. C’est en l’absence d’une législation uniforme portant sur les secrets commerciaux en droit civil au Québec et en common law dans les autres provinces au Canada que sont créés des défis juridiques pour les entreprises. Une réponse conventionnelle à de tels défis consiste à prôner des réformes statutaires afin de renforcer le droit applicable relativement aux secrets commerciaux et leur protection. C’est précisément la solution qui a été retenue aux États-Unis avec l’adoption de législation portant sur les secrets commerciaux, telles que le Uniform Trade Secrets Act et le Defend Trade Secrets Act. L’entrée en vigueur au Canada de l’Accord Canada-États-Unis-Mexique a donné lieu à l’adoption de nouvelles dispositions criminelles, qui est en soi, une première étape vers la codification plus élargie de la protection juridique des secrets commerciaux. Ce mémoire porte, dans un premier temps, sur les notions d’informations confidentielles et de secrets commerciaux, ainsi que de l’absence de cohérence sur la nature juridique de ceux-ci. Dans un deuxième temps, ce mémoire traite des régimes de protection juridique des secrets commerciaux au Canada, tant en droit civil qu’en common law. Nous abordons comment le rapport de confiance joue un rôle déterminant sur les obligations de confidentialité à respecter en présence ou en absence d’un contrat. Par la suite, nous analysons les clauses essentielles qu’une entreprise doit prévoir dans un contrat commercial ou de travail ainsi que les mesures pratiques de sauvegarde à implanter pour contrôler la diffusion des informations confidentielles et des secrets commerciaux. / The legal protection of ideas generated by companies in Canada only partially meets their needs and concerns. Such ideas translate into confidential information or trade secrets representing considerable and growing economic value for a great number of companies. It is in the absence of uniform trade secret legislation under civil law in Quebec and common law in other provinces in Canada that legal challenges are created for companies. A conventional response to such challenges is the advocacy of statutory reforms to strengthen the applicable law with respect to trade secrets and of their protection. This is precisely the solution instituted by the United States with the adoption of trade secret legislation per the Uniform Trade Secrets Act and the Defend Trade Secrets Act. The coming into force in Canada of the Canada-United States-Mexico Agreement has resulted in the adoption of new criminal provisions, which, is a first step towards the broader codification of the legal protection of trade secrets. Firstly, this masters’ thesis discusses the concept of confidential information and trade secrets, as well as the lack of consensus as to their legal nature. Secondly, the present thesis deals with the legal protection of trade secrets in Canada, under civil law and common law. We discuss the decisive role that trust occupies in the obligation of confidentiality that is to be respected in presence or absence of a contract. Subsequently, we analyze the essential clauses that a company must include in a commercial or employment agreement along with practical safeguard measures to be implemented to control the dissemination of confidential information and trade secrets.

稅務案件涉及稅捐核課之行政程序和爭端解決之訴訟程序，兩者皆採職權調查主義，當事人對於待證事實之主張及證據聲請不拘束行政機關與法院，其得依其職權就必要且可能之證據為調查。而因稅務案件量大且相關證據皆處於納稅義務人之管領範圍下，致職權調查待證事實困難，故有當事人協力義務之規範，兩者相互影響。若當事人不盡其協力義務將可能使證明度降低，並於審判最終待證事實仍真偽不明時，以客觀舉證責任為判決分配。本文分析現行法規範下行政與訴訟程序中有權機關職權調查、當事人協力義務、證明度調整與舉證責任之分配，並以營利事業所得稅常見之爭議為例，探討現行實務作法是否與理論一致，並於文末提出相關現行作法之修改或法規範之建議，以供參酌。 / Tax administrative lawsuits involve administrative procedures and administrative litigation. Both administrative procedures and administrative litigation follow the inquisitorial investigation. Tax authorities and courts can investigate the facts and circumstance according to their authority and are not restricted by the declaration of the parties. However, due to the fact of a large number of tax administrative lawsuits and tax information often accessible only to taxpayers, tax authorities and courts may encounter great difficulties in the inquisitorial investigation. Therefore, taxpayers are obligated to assist tax authorities to investigate the relevant facts and circumstance. Taxpayers’ obligation to assist tax authorties may have a counter-effect on tax authorities’ obligation to follow the inquisitorial investigation. When the cooperative obligation falls on the party, it may cause essening of the standard of proof. If there still not knows the truth at the end of final judgment, using objective burden of proof to allocate the judgment. This thesis study the relationship between the inquisitorial investigation of the authority, cooperative obligation of the taxpayer, standard of proof adjustments, and the current burden of proof of legal norms. By examining the tax administrative litigation cases concerning the Profit-Seeking Enterprise Income Tax, this thesis analyzes the discrepancy in the practice and the theory, and concludes with relevant suggestions to improve current practice and legal norms.

Bakgrund: År 1999 infördes lagen om revisorns anmälningsskyldighet och lagen innebär att revisorn ska anmäla vid misstanke av ett ekonomiskt brott, jämfört med tidigare då revisorn endast hade tystnadsplikten att förhålla sig till. Lagen infördes på grund av den höga ekonomiska brottsligheten där de vanligaste ekobrotten i Sverige är bokföringsbrott och skattebrott. Denna lag skulle underlätta revisorers arbete vid brottssituationer. I stort sett står anmälningsskyldigheten i motsatsen mot tystnadsplikten vilket har lett till att intressenternas förväntningar på revisorers arbete har ökat. Revisorerna har anmälningsskyldighet till myndigheterna samtidigt som de har tystnadsplikt gentemot sina klienter. Syfte: Studiens syfte är att öka förståelsen, sett från revisorers perspektiv, för hur revisorer ser på anmälningsskyldigheten samt att undersöka om hur revisorers erfarenheter kan påverka deras agerande, när det gäller ett misstänkt ekobrott. Metod: Vi har genom en kvalitativ undersökningsmetod utfört studien med utgångspunkt från den induktiva forskningsansatsen. Våra primärdata har samlats in genom semistrukturerade intervjuer som sedan jämförts med sekundärdata i form av tidigare undersökningar samt litteratur. Slutsats: Studiens slutsats är att de äldre revisorerna har en osäker och mindre klar inställning till anmälningsskyldigheten jämfört med de yngre revisorerna som har en mer positiv och stabil syn på anmälningsskyldigheten. Anledningen är att de äldre revisorer alltid har haft tystnadsplikten i baktanke och ser detta som grundantagandet för revisionsyrket. De yngre revisorerna har alltid haft en klar bild över båda plikterna då dessa har funnits sedan de började sitt arbete som revisorer. Resultatet blir att de äldre revisorerna ser sig själva som entreprenörer. De vill bygga sin verksamhet på välgrundade och pålitliga förhållanden genom att hjälpa och ge råd till sina klienter, istället för att anmäla dem och skada relationen däremellan. De yngre revisorerna ser vi som byråkrater som vill basera sina handlingar endast i enlighet med statens lagar och regler och tar mindre hänsyn till etik och moral gentemot sina klienter. Nyckelord: Anmälningsskyldighet, tystnadsplikt, ekobrott, revisor, revision, svårigheter / Background: In 1999, the legislation on the auditor’s reporting obligation were introduced and the law means that the auditor has to report a suspected economic crime, compared to earlier in which  the auditor had only the confidentiality to relate to. The law was introduced because of the high economic crimes where the most common crimes, in Sweden, are accounting fraud and tax evasion. This law would help the auditors at crime situations. The auditors’ reporting obligation stands, overall, in the opposite of their confidentiality, which has led to increase the expectations of the stakeholders, on auditors’ work.  The auditors have a duty to notify the authorities at the same time as they have confidentiality towards their clients. Purpose: The purpose of this study is to increase the understanding on auditors’ attitude towards the reporting obligation, seen from their own perspective, and to examine how auditors’ experiences can affect their behavior in the case of a suspected economic crime.  Method: We have performed this study through a qualitative method based on an inductive research approach. Our primary data were collected through semi-structured interviews which then were compared with our secondary data, in form of previous studies and literature. Results and conclusion: This study concludes that older auditors have an uncertain and less clear approach to the reporting obligation as compared to the younger auditors, who have a more positive and stable attitude towards the reporting obligation. The reason is that older auditors have always had the confidentiality in ulterior motive, as this is the basic assumption for the audit profession. The younger auditors have always had a clear view of both the reporting obligation and the confidentiality since the duties have existed since the auditors started their carriers. The result is that the older auditors see themselves as entrepreneurs. They want to build their business on well-founded and reliable relationships by helping and advising their clients, instead of reporting them and damage the relationship between them.   We see the younger auditors as bureaucrats who want to base their actions only in accordance with state laws and regulations and they pay less attention to ethics and morality in relation to their clients. Keywords: Reporting obligation, confidentiality, economic crime, auditor, audit, difficulties

Problemformulering: För att minska beroendet i noterade bolag kommer nya reglerkring rotation införas. I onoterade bolag finns det inga reglerkring detta, kravet på revisorns oberoende är dock detsamma. Hur skulle ett införande av rotationsregel påverka beroendet och har det någon inverkan på revisorns vilja att anmäla ekonomisk brottslighet? En relation kan trots allt ändra mycket i hur man tänker och hur man agerar… Syfte: Syftet är att se hur kravet på revisorns oberoende påverkas av att det i Sverige inte finns någon rotationsregel och om detta påverkar revisorns anmälningsplikt av ekonomiskbrottslighet. Metod: Studien har genomförts genom en kvalitativ metod. För att samla in empiriska data har semistrukturerade intervjuer genomförts. Resultat: Studien kom fram till att en rotationsregel skulle minska beroendet, det skulle dock kosta mer än vad det ger och därav är det ingen bra lösning. Vidare har studien visat att en brist i revisorns oberoende påverkar viljan att anmäla ekonomisk brottslighet. Denna ovilja syns främst när hoten mot oberoendet handlar om vänskap, jäv eller intäkter. / Problem definition: In order to reduce the dependency in listed companies, new rules of rotation will be established. For unlisted companies there are no existing rules and there will not be any, however the requirement of auditor independence is the same. How would an introduction of a rotation rule affect the auditor independence and would there be any effect on the auditor’s willingness to report crimes of economic nature. After all a relationship can change the way you think and act. Purpose: The purpose is to see how the requirement of auditor independence is affected by the lack of a rotation rule in Sweden and if this has any affect on the auditors reporting obligation. Method: The study was conducted through a qualitative method. To collect the empirical data, semi-structured interviews were used. Conclusion: The study concludes that a rotation rule would reduce the dependence, however this may not be a good solution as the costs exceeds the benefits. Further the study concludes that a lack of auditor independence affects the willingness to report crimes of economic nature. This reluctance appears mainly when the independence is threated by friendship, conflict of interest or revenues from clients.

Mémoire numérisé par la Division de la gestion de documents et des archives de l'Université de Montréal.

Mémoire numérisé par la Direction des bibliothèques de l'Université de Montréal.

Gratitude and indebtedness are construed as separate constructs in recent research.It is hypothesized by this thesis that self-focused attention affects feelings of gratitude and indebtedness. Focusing less attention on the self, thus turning attention resources outward, may allow for the experience of gratitude, whereas focusing inward may create feelings of indebtedness. Two studies examined how focusing one's attention inward may be related to indebtedness, whereas being focused outward may be related to gratitude. A correlational study showed that people who self-focus tend to feel more indebtedness and less gratitude. An experiment was designed to show that manipulating social anxiety, a specific type of self-focused attention, would increase feelings of indebtedness and decrease feelings of gratitude. However, no significant differences of indebtedness or gratitude were found between the experimental condition and control condition.

The aim of this diploma thesis is partly a reflection on the history and current form of the institute of infringement proceedings and in particular the analysis of the Czech Republic's participation in this type of procedure since its entry into the European Union. Proceedings for failure to fulfill an obligation is introduced as the main sanction- control mechanism under EU law, the purpose of which is to ensure that Member States comply with the obligations they adopted in connection with accession to the EU and that union norms have full effect. At the beginning is outlined the historical development of the infringement proceedings, i.e. on what purpose and in which way was this control mechanism initially incorporated into the primary law of the European Community, how its parameters gradually changed and whit what kind of proposals are currently mentioned in order to ensure the maximum efficiency of the procedure. Thesis emphasizes on a detailed introduction and evaluation of all aspects of procedure. Particular chapters are devoted to the question of object to the proceedings, legal entities and their rights during the proceedings, the system of sanctions and the effects of the European Court's decisions in the case. Control and discretion power is in infringement proceedings exercised by...