Bill of Exchange as a securing instrument (Summary) This thesis pertains to the securing bill of exchange, both on theoretical and practical levels. It deals with its particular characteristics which effectively distinguish a securing bill of exchange from bills of exchange fulfilling distinct functions, as well as from other securing instruments. The thesis provides its readers with a comprehensive view of the advantages the securing bill of exchange has to offer within a variety of private legal relations. Simultaneously, it warns against the perils which are inherent thereto, both with respect to the creditors and the debtors. The thesis thereby emphasizes a necessity for at least a certain level of knowledge concerning the nature and potential of the securing bill of exchange, which would in practice help prevent misuse of this instrument and inflicting damage on the debtors. The first chapter focuses on the causal obligation of a debtor and a creditor and its connection to the bill of exchange aiming to secure that relation. Together with the second chapter, these two provide for the fundamental nature and specific features of the securing bill of exchange. The third chapter pertains to the contractual basis for securing the receivables, and its crucial importance as it involves various contractual...

In his well-known 1972 article, "Famine, Affluence, and Morality," and in subsequent books, Peter Singer argues that we can and should prevent the needless suffering and death of the global poor by giving to foreign aid. This call for charity and assistance is mostly uncontroversial. However, foreign aid's effectiveness is highly contested among the aid literature. As the first part of this paper shows, all aid encounters inefficiencies, with the major problems being diversion of funds and perverse incentives. I look at each of these in turn, concluding that most aid is ineffective and sometimes even harmful—with the possible exception of short-term humanitarian aid. Consideration of aid evaluation and emerging forms of aid like microfinance and unconditional cash transfers provides no solution to aid's problems. In the second part of the paper I consider potentially superior methods for preventing the suffering and death of the global poor. Free trade, open immigration, and increased consumption all seem like promising ways to alleviate poverty and grow developing economies, but only increased consumption of disposable luxury goods fulfills Singer's obligation for the individual to prevent bad things from happening. To show that this idea stands, the rest of the paper will focus on increased consumption's relation to manufacturing, so-called sweatshop labor, economic growth, and alleviation of poverty. Finally, I will address potential limitations and objections to my approach, concluding that consumption of disposable luxury goods is the best way to fulfill Singer's obligation to aid the global poor.

This thesis is about the interrogation of a witness in civil proceeding. It is considered as one of the most difficult means of proof in terms of its execution and later evaluation by the court. This work is divided into 10 chapters which systematically follow each other. In the introduction I firstly define the concept of means of proof and the groups they can be divided into. The following chapters focus on the main topic. The second chapter is composed of introduction of the witness, their legal obligation to testify and their capability. Also, it deals with the right to reject to testify and the obligation of confidentiality which receives extra attention. I deal with the obligation of confidentiality based on laws regulating this obligation for attorneys, notary, doctors and clerics. Furthermore, the work deals with the procedure of interrogation of witness as the law dictates it. Particularly, the way the court summons the witness and which lawful means does the law allows the court to enforce the duties among the witness to testify or punishing them for false testimony. In the chapter four and five the attention is on the process of interrogation itself and on possible specific means of interrogation, for example, the interrogation requested by the court or the interrogation done outside of...

Sous l’angle du droit international, la responsabilité de protéger est traditionnellement analysée dans le but de déterminer sa portée normative. L’attrait de la doctrine internationaliste pour la question de la normativité du principe et l’indifférence habituelle du droit international vis-à-vis du système politique des États ont fini par confiner les développements sous les prismes parfois trop réducteurs du droit international et des relations internationales. Cette recherche entend proposer une perspective différente en prenant le contre-pied de cette approche classique. Elle aborde la problématique de la responsabilité de protéger non plus seulement sous l’angle des intervenants tiers à l’État défaillant, mais également, et surtout sous celui de cet État lui-même et de sa population. Il s’agit donc de revisiter la façon d’appréhender la responsabilité de protéger afin de montrer que le droit international n’est plus indifférent face aux systèmes politiques des États — a fortiori en crise. En interrogeant le lien entre la responsabilité de protéger et le système politique de l’État, l’analyse aboutit irrémédiablement à la conclusion selon laquelle la responsabilité de protéger est « enchassée » dans de normes qui ne sont pas exclusivement juridiques et qu’il convient dorénavant d’analyser en réseau. L’étude propose donc désormais de la qualifier de norme de congruence dès lors qu’elle conduit à apprécier la valeur juridique d’une règle de droit en tenant compte des différentes influences contenues dans celle-ci / From the perspective of international law, the responsibility to protect is traditionally analyzed in order to determine its normative scope. The attractiveness of the internationalist doctrine for the question of the normativity of the principle and the habitual indifference of international law to the political system of States ended up confining developments to the sometimes overly simplistic prisms of international law and international relations.This research intends to propose a different perspective by taking a contrary view of this classic approach. It addresses the issue of the responsibility to protect not only the point of view of third parties to the failed state, but also, and above all, the State itself and its population. It is therefore a question of revisiting the approach of apprehending the responsibility to protect in order to show that international law is no longer indifferent to the political systems of the States - let alone in crisis.In questioning the link between the responsibility to protect and the state's political system, the analysis leads irreparably to the conclusion that the responsibility to protect is “enshrined” in norms that are not exclusively legal and that currently analyze in the network. The study therefore proposes to define it as an norme de congruence since it leads to the assessment of the legal value of a rule of law taking into account the different influences contained in it

Comparative analysis of representation by the attorney in Czech and Spanish civil proceedings The subject of the diploma thesis is the comparative analysis of representation by the attorney in Czech and Spanish civil proceedings. The first part is dedicated to concepts of civil procedure and it's categories. The second part contains a definition of the concept of representation in the civil procedure and it's categories in the Czech and the Spanish law. The third part which is crucial for this thesis focus on the role and the position of an attorney in the civil procedure and on the relationship between the attorney and his client. The third part is also dedicated to the attorney and the requirements the attorney has to meet according to the law. In case of the attorney, as a professional in law and as a member of a bar association, and in case of the relationship between attorney and his client - Czech and the Spanish law are very similar to each other. However significant differences exist in roles which attorney holds - precisely the extent of his activity as a representative of the participant. One of differences is an existence of the legal institute of the legal representative in the Spanish procedural law. This legal institute does not exist in the Czech procedural law and its functions...

C’est à partir du XIXème siècle, qui signe l’avènement de la conception romantique de l'artiste, que l'authenticité devient la qualité première de l’oeuvre d’art. Conditionnant la valeur de l’oeuvre sur les plans économique et artistique, l’authenticité apparaît toutefois comme difficile à définir dans la mesure où elle repose sur une réalité complexe. Elle est en outre mal aisée à prouver, l’incertitude étant le propre de l’histoire de l’art. Amené à composer avec ces contraintes, c’est principalement via l'erreur sur les qualités essentielles et le droit de la responsabilité civile que le droit des obligations appréhende la question de l’authenticité. Les solutions qu’il apporte, satisfaisantes en terme de protection des contractants, manquent toutefois de pertinence face aux nouvelles formes de création et à la réalité du travail de l’expert. / As a consequence of the romantic conception of artists, the intense interest in authenticity of works of art is relatively recent. Being the key to the determination of both their economic and artistic values, authenticity is hard to define as it is based on a complex reality. It is also uneasy to prove, as art history remains uncertain in many aspects. As it is currently defined in french contract and tort law, authenticity is meant to ensure parties’ consent. However, this conception might not be relevant in the light of contemporary forms of art and art authentication.

This thesis contributes to the literature on the Howard Government's mutual obligation policy by investigating the perspectives of those who are subject to it: specifically, those required to undertake Work for the Dole. To date, research on participants' perspectives has been limited to a few predominantly quantitative studies, most of which have been commissioned or conducted by government departments. This study provides a more qualitative and independent perspective on participants' experiences and their views about their rights and obligations as unemployed people. It considers the extent to which these experiences and views are consistent with or conflict with the rationales for mutual obligation. The study included a survey of 87 participants in nine Melbourne and Geelong-based Work for the Dole projects conducted in 1999, eight focus groups conducted with 59 of these participants, and 37 in-depth interviews conducted with a new sample of Work for the Dole participants in 2002. Unemployed participants in the study had a strongly positive orientation towards work and many had substantial experience of employment. They viewed work as necessary to fulfil human capacities and needs, and often believed that they should work for their own well-being, as much as to contribute to society. Far from expressing any distinctive values of a 'dependency culture', participants appeared to share many of the work values of the wider community. However, many also had substantial experience of unemployment and faced significant barriers to gaining ongoing work. This thesis provides evidence that Work for the Dole provides short-term benefits for many such unemployed people: most study participants enjoyed taking part in the program and felt that they gained benefits from participating. They clearly endorsed some kind of work placement and skill development programs for the unemployed. Given the Howard Government's abolition of a range of previous programs of this type, Work for the Dole is now the only such program available for many participants and was often preferred to doing no program at all. However, more than four in ten survey participants did not enjoy doing the program overall, and a fifth actively disliked taking part. Further, the program's impact on employment prospects appeared to be either negligible or negative-which was not surprising given the scheme's focus on the unemployed discharging their 'obligations to the community' and 2 overcoming a 'psychology of dependency', rather than on job outcomes for participants. However, this thesis argues that there is very limited value in a program which provides benefits at the time of participation but does not help in achieving the main aim of the unemployed: gaining work. The study analyses the Howard Government's three central rationales for the mutual obligation policy: that it ensures that participants fulfil the requirements of the 'social contract' by requiring them to 'contribute to the community' (the contractualist claim), that it deters the unemployed from being 'too selective' about jobs (the 'job snob' claim), and that it benefits participants by developing their capacity for autonomy and self-reliance (the new paternalist claim). These three rationales are assessed in the light of participants' responses. With regard to the contractualist claim, the study finds that most participants shared the widespread community belief that only 'genuine' jobseekers deserve unemployment payments, but many did not share the community's support for the requirement to work for payments. While a third of survey participants supported this requirement, almost half opposed it. Most believed the government was not fulfilling its obligations to the unemployed to provide appropriate employment and training opportunities which were relevant to the jobs they were seeking. Many viewed the mutual obligation 'contract' as a one-way set of directives imposed on them and believed that the breaching regime which enforced these directives was unreasonably punitive and unfairly administered. With regard to the 'job snob' claim, study participants largely rejected an expectation that they should be required to accept any job, and most had substantial concerns about the specific form of the job search regime. They did not agree that 'any job is better than no job' and objected to the pressure under mutual obligation arrangements to apply for jobs which they considered inappropriate. They were not willing to be forced into jobs in which they feared they would be unhappy and which they were likely to soon leave; rather, they wanted assistance to help them to find sustainable work. Finally, with regard to the 'new paternalist' claim, many participants believed that compelling recipients to undertake certain activities or to apply for unsuitable jobs unreasonably restricted their freedom of choice, undermining rather than increasing their autonomy. As argued by Yeatman (2000b), recipients may benefit from a program, or from a case manager who assists 3 them to develop their capacities, but compulsion to undertake activities that are not related to individual needs and goals is likely to undermine capacity-building. The evidence of poor employment outcomes from Work for the Dole adds further weight to this view. The provision of a greater range of program types in place of Work for the Dole-including those which combine work with accredited training and those providing subsidised placement in mainstream jobs-would address many concerns held by participants in this study. However, compulsion to participate in a labour market program would remain problematic in a society which generates far fewer jobs than are needed for full employment. The thesis concludes that the mutual obligation principle privileges the obligations of the unemployed over their rights to autonomy and to work. Its associated requirements have further added to the already considerable constraints faced by unemployed people who are attempting to identify and meet their own work-related goals. Ironically, a policy which is portrayed by the Government as promoting active participation in society, in reality requires many payment recipients to passively obey government directives-instead of actively participating in shaping their own future.

L'apparition récente du concept d'économie du contrat en jurisprudence permet de mettre au jour ses deux fonctions. D'une part, elle constitue une grille de lecture du contrat. Elle est en effet apparue comme une référence dans la détermination de la loi du contrat, qu'il s'agisse de son contenu obligatoire ou de son régime. Entre objectivisme et subjectivisme, la référence à l'économie du contrat marque une rationalisation de la volonté des parties. A leur intention réelle est substituée une intention normale telle qu'elle émanerait de contractants rationnels. En ce sens, l'économie du contrat est un parangon contractuel, dont la coloration économique est nette et apparaît également une référence pour en apprécier le sort, permettant la survie des contrats utiles et la disparition ou l'adaptation de ceux ne présentant pas ou plus d'intérêt. Une telle fonction n'est cependant admissible qu'à la condition de circonscrire plus étroitement la notion d'utilité. Au-delà de l'intérêt du contrat ou des parties, c'est finalement l'intérêt de l'opération contractuelle que tend à garantir la référence à l'économie du contrat.

<p>Vi har med hjälp av en kvalitativ metod undersökt vår problemformulering och vårt syfte, om revisorernas syn på slopandet av revisionsplikten.  Utifrån problemformuleringen har frågeställningar till undersökningen bildats och dessa försöker vi att besvara i uppsatsen.</p><p> </p><p>Revisionen tillkom för första gången i 1895 års lag om aktiebolag, men revisionsplikten kom inte till förrän år 1988. Utvecklingen av revisionen har fortsatt till att bli mer omfattande. Revisionsplikten har medfört administrativa kostnader för de små företagen och EU vill minska bördan för dem. I Sverige har en utredning gjorts angående huruvida revisionsplikten ska slopas eller inte. Förslaget är att slopa revisionsplikten för de företag som ligger under EU:s maxgränsvärden. Det finns både för- och nackdelar med att slopa revisionsplikten. En fördel är att företagen kan bli mer konkurrenskraftiga och en nackdel är däremot att kvaliteten på redovisningen kan försämras.</p><p> </p><p>Vi har tagit hjälp av referensramen för att bedöma de intervjuades åsikter om slopande av revisionsplikten. I referensramen anges grundläggande kunskap om revisor, revision och revisionsplikten, för att läsaren ska förstå vad som diskuteras i senare delen av uppsatsen. Under intervjuerna har vi ställt frågor bland annat om synen på slopandet av revisionsplikten, kvaliteten på redovisningen, kundrelationer samt nya tjänster.</p><p> </p><p>Det kommer att bli en knivskarp konkurrens mellan revisionsbyråerna och revisorerna bör bli bättre på att marknadsföra sig själva samt förklara nyttan med revision till kunderna om revisionsplikten slopas. Revisorsyrket kommer att fortsätta utvecklas och revisorerna kommer att kunna utföra nya arbetsuppgifter.</p> / <p>The goal of this essay is to discuss a number of aspects of our research on the abolishment of the audit obligation.  The reflections on this assignment were developed with the help of qualitative methods from the auditors' point of view. From our problem, questions have been formed and we will however, try to outline all the answers in this essay.</p><p> </p><p>Auditing was introduced in 1895 in the Swedish Companies Act, but it was not until 1988 that the statutory audit obligation for small companies in Sweden was made compulsory. Smaller companies are being placed at a disadvantage by not being exempted from the audit obligation. Currently, Swedish companies bear greater costs for accounting and audit than other companies within the EU. By exempting these companies from audit obligation, it is believed that they will be better able to compete. The downside is that there may be a reduction in quality of the accounts of the companies. In addition to abolishing the mandatory audit, smaller companies would certainly benefit as their administrative costs would substantially be reduced.</p><p> </p><p>With help of the frame of reference, we shall endeavour to evaluate the respondents' opinions of the abolishment of audit obligation. Fundamental knowledge about auditor, audit and audit obligation shall be mentioned in the frame of reference. Questions about the view of the abolishment of audit obligation, auditing quality, customer relations and service have been raised during the interviews.</p><p> </p><p>It will certainly bring about hard competition for the auditing firms; as well as the auditors having to work harder in promoting their services and benefits of auditing to customers should the abolishment of the audit obligation be implemented. The audit occupation will continue to develop and the auditors will be able to perform new assignments.</p>

Vi har med hjälp av en kvalitativ metod undersökt vår problemformulering och vårt syfte, om revisorernas syn på slopandet av revisionsplikten.  Utifrån problemformuleringen har frågeställningar till undersökningen bildats och dessa försöker vi att besvara i uppsatsen.   Revisionen tillkom för första gången i 1895 års lag om aktiebolag, men revisionsplikten kom inte till förrän år 1988. Utvecklingen av revisionen har fortsatt till att bli mer omfattande. Revisionsplikten har medfört administrativa kostnader för de små företagen och EU vill minska bördan för dem. I Sverige har en utredning gjorts angående huruvida revisionsplikten ska slopas eller inte. Förslaget är att slopa revisionsplikten för de företag som ligger under EU:s maxgränsvärden. Det finns både för- och nackdelar med att slopa revisionsplikten. En fördel är att företagen kan bli mer konkurrenskraftiga och en nackdel är däremot att kvaliteten på redovisningen kan försämras.   Vi har tagit hjälp av referensramen för att bedöma de intervjuades åsikter om slopande av revisionsplikten. I referensramen anges grundläggande kunskap om revisor, revision och revisionsplikten, för att läsaren ska förstå vad som diskuteras i senare delen av uppsatsen. Under intervjuerna har vi ställt frågor bland annat om synen på slopandet av revisionsplikten, kvaliteten på redovisningen, kundrelationer samt nya tjänster.   Det kommer att bli en knivskarp konkurrens mellan revisionsbyråerna och revisorerna bör bli bättre på att marknadsföra sig själva samt förklara nyttan med revision till kunderna om revisionsplikten slopas. Revisorsyrket kommer att fortsätta utvecklas och revisorerna kommer att kunna utföra nya arbetsuppgifter. / The goal of this essay is to discuss a number of aspects of our research on the abolishment of the audit obligation.  The reflections on this assignment were developed with the help of qualitative methods from the auditors' point of view. From our problem, questions have been formed and we will however, try to outline all the answers in this essay.   Auditing was introduced in 1895 in the Swedish Companies Act, but it was not until 1988 that the statutory audit obligation for small companies in Sweden was made compulsory. Smaller companies are being placed at a disadvantage by not being exempted from the audit obligation. Currently, Swedish companies bear greater costs for accounting and audit than other companies within the EU. By exempting these companies from audit obligation, it is believed that they will be better able to compete. The downside is that there may be a reduction in quality of the accounts of the companies. In addition to abolishing the mandatory audit, smaller companies would certainly benefit as their administrative costs would substantially be reduced.   With help of the frame of reference, we shall endeavour to evaluate the respondents' opinions of the abolishment of audit obligation. Fundamental knowledge about auditor, audit and audit obligation shall be mentioned in the frame of reference. Questions about the view of the abolishment of audit obligation, auditing quality, customer relations and service have been raised during the interviews.   It will certainly bring about hard competition for the auditing firms; as well as the auditors having to work harder in promoting their services and benefits of auditing to customers should the abolishment of the audit obligation be implemented. The audit occupation will continue to develop and the auditors will be able to perform new assignments.