Abstract A new generation of EN 1992-1-1 (2004) also known as Eurocode 2 is under development and currently there is a set of proposed provisions regarding section 6.4 about punching shear, PT1prEN 1992-1-1(2017). It was of interest to compare the proposal with the current punching shear design provisions. The aim of this master thesis was to compare the punching shear resistance obtained in accordance with both design codes. Furthermore the eect of some parameters on the resistance was to be compared. It was also of interest to evaluate the userfriendliness of the proposal. In order to meet the aim, a case study of a real 　at slab with drop panels was performed together with a parametric study of a pure ctive 　at slab. The parametric study was performed for inner, edge and corner columns in the cases prestressed, without and with shear reinforcement. It was concluded that the distance av from the column axis to the contra 　exural location has a big in　uence on the punching shear resistance. The factor ddg considering concrete type and aggregate properties also has a big impact on the resistance. The simplied estimation of av according to 6.4.3(2) in PT1prEN 1992-1-1 (2017) may be inaccurate in some cases. The length b0 of the control perimeter has a larger eect on the resistance in EN 1992-1-1 (2004) than in PT1prEN 1992-1-1 (2017). In PT1prEN 1992-1-1 (2017), studs located outside the second row has no impact on the resistance. The tensioning force in a prestressed 　at slab has a larger in　uence on the resistance in PT1prEN 1992-1-1 (2017) than in EN 1992-1-1 (2004). Furthermore, the reinforcement ratio is increased by the tendons, and thus aect the resistance in PT1prEN 1992-1-1 (2017). Clearer provisions for the denition of the support strip bs for corners and ends of walls are needed in PT1prEN 1992-1-1 (2017). It may be questionable if the reduction of the perimeter for a large supported area in accordance with 6.4.2(4) in PT1prEN 1992-1-1 (2017) underestimates the resistance v in some cases. Considering the work-load with PT1prEN 1992-1-1 (2017), more parameters are included. However, they may not require that much eort to obtain. Keywords: Punching shear, resistance, concrete, 　at slab, design provisions, Eurocode 2, case study, parametric study, shear reinforcement, prestressed vi

In India, the law does not consider marital rape as a criminal offence. This means that the legal provisions do not acknowledge that a husband can be held accountable for raping his wife. The reasons for this are numerous and can be found in a range of reports from the Law Commission, Parliamentary debates, and judicial decisions. There are various reasons for this, including the desire to uphold the importance of marriage as an institution and the availability of other legal solutions. Given the ongoing debate surrounding the criminalization of marital rape in India, it is important to thoroughly examine the potential consequences of such a move. In order to achieve this goal, the current research will gather information from a diverse range of secondary sources, such as books, journals, articles, and reports that are relevant to the topic being investigated. The research will also gather primary data from respondents to obtain firsthand perspectives on this matter. This paper provides an in-depth analysis of the perspectives presented by different scholars regarding the criminalization of marital rape in India. In contrast to the responses obtained from the respondents for this study, the majority of them suggest that marital rape should not be criminalized. In addition, the paper delves into the approach taken by the Indian judiciary regarding the criminalization of marital rape. This study aims to provide valuable insights for leaders, scholars, and academics to better understand the advantages and disadvantages of criminalizing marital rape in India.

Vi syftar med denna studie till fördjupa förståelsen för sambandet mellan redovisning av kreditförluster, konjunkturläge och aktieavkastning inom banksektorn genom att finna svar på följande frågeställning: “Hur påverkas bankers aktieavkastning av reserveringar för kreditförluster i relation till konjunkturläget?”  Marknadsreaktioner på kapitalmarknaden uppmätts genom att beräkna kumulativ avvikelse avkastning vid 4 olika eventfönster för publicering av kvartalsrapporter vid 18 olika tillfällen under ett tidsintervall från Q1:2019 till Q2:2023. Detta eftersom förändringar i reserveringar för kreditförluster först tillkännages till allmänheten i kvartalsrapporten. Därefter genomförs en multipel regressionsanalys med interaktionseffekter på den beroende variabeln CAR för att undersöka om reserveringar för kreditförluster påverkar bankers aktieavkastning under olika konjunkturläge. Med resultatet från eventstudien och regressionsanalysen kan vi dra slutsatsen att reaktionerna på kapitalmarknaden som observerades som effekt av publicering av kvartalsrapporter till största del inte kan förklaras av förändringar i reserveringar för kreditförluster.

Text in Afrikaans, abstract in Afrikaans and English / Die nie-nakoming van onderhoudsbevele is 'n universele problem. Wereldwyd word daar gedurig pogings aangewend om by wyse van wetgewing effektiewer afdwinging van onderhoudsbevele te bewerkstellig. Op 1 Maart 1992 het die wetgewer hier te lande 'n aantal nuwe maatreels vir hierdie doel beliggaam in die Wysigingswet op Onderhoud, 2 van 1991, wat op genoemde datum in werking getree het. 'n Ondersoek is gedoen by die Johannesburgse Landdroshof waar 'n studie gemaak is van 2,248 afgehandelde sake en strek oor die periode 1Maart 1992 tot 31Augustus1995. Die ondersoek bring aan die lig dat die bepalings van genoemde Wysigingswet op Onderhoud, wat gerig is op effektiewer afdwinging van onderhoudsbevele, nie 'n noemenswaardige verbetering in effektiewer afdwinging van hierdie bevele in die praktyk tot gevolg gehad het nie. Dit blyk dat die meeste howe geneig is om belangrike afdwingingsmeganismes soos besoldigingsbeslag bevele en lasbriewe vir eksekusie oor die hoof sien. Kritiek word uitgespreek op sommige van hierdie bepalings en voorstelle word gemaak hoe relatiewe geringe wysigings daaraan effektiewer afdwinging van onderhoudsbevele kan bewerkstellig. Daar word kortliks verwys na die afdwinging van onderhoudsbevele in antler regstelsels en hoe hulle poog om effektiewer afdwinging van onderhoudsbevele te bewerkstellig. / The ineffective enforcement of maintenance orders appears to be a world wide phenomenon. Legislators here and aboard are always attempting to improve the effectiveness of maintenance collection and enforcement methods. Research done at the Johannesburg Magistrate's Court involving 2,248 cases covering the period 1 March 1992 to 31 August 1995 reveals that the Maintenance Amendment Act, 2 of 1991, which is aimed at improving the enforcement of maintenance orders had a negligible effect on enforcement mechanisms used by the courts. It appears that most courts are inclined to overlook important collection methods such as garnishee and attachment orders. Criticism is levelled at certain provisions contained in the Maintenance Act, 23 of 1963, as amended. Suggestions are made how relatively simple amendments would contribute to more effective enforcement of maintenance orders. A brief survey is made of attempts by some Western countries to improve the manner of maintenance collection. / Private Law / LL. M. (Law)

Thesis (LLM) -- Stellenbosch University, 2004. / Stellenbosch University. Faculty of Law. Dept. of Public Law. / ENGLISH ABSTRACT: When evaluating a bail application, the court must take into consideration the interests of the accused against those of the community. The main goal of this assessment is to find a balance between said interests. While an application for bail is made at a stage where guilt has not been proven, it is of extreme importance that the court must not infringe on the fundamental rights of the accused which include the right to personal freedom and the presumption of innocence. In order to protect the rights of the bail applicant within the proper functioning of the legal system, it is important to determine the nature of bail proceedings. As shown in this thesis, bail proceedings are sui gelleris in nature, which means that a separate set of rules of the law of evidence is applicable to these proceedings. The object of this thesis is to identify the rules of law of evidence applicable to bail proceedings as well as to clarify the deviation from the normal rules of evidence which apply to the trial of the accused. In chapter one the purpose and nature of bail proceedings as well as the characteristics of accusatorial and inquisitorial systems, are discussed. Problem areas within the South African legal system with regards to bail applications are also highlighted in this chapter. In chapter two the application of the primary rules of the law of evidence with regards to bail proceedings are investigated as well as the admissibility of evidence pertaining to prior convictions of the applicant, opinion evidence and character evidence. In chapter three the admissibility of hearsay evidence at bail proceedings is discussed. The constitutionality of the privilege pertaining to the police docket is dealt with in chapter four. Chapter five deals with the infom1er's privilege. The requirements that have to be met in order to qualify for protection under the said privilege, are examined. Chapter six focuses on the privilege against self-incrimination and the manner In which it is applied in bail proceedings. The provisions of s 60(11B)(c) of the Criminal Procedure Act and the role of the presiding officer are also discussed in this chapter. Chapter seven focuses on the burden of proof in bail applications. Chapter eight contains a summary and recommendations. / AFRIKAANSE OPSOMMING: By die beoordeling van 'n borgaansoek moet die hof die be lange van die beskuldigde en die belange van die samelewing teen mekaar opweeg. Die doel van die betrokke verrigtinge is om 'n balans tussen hierdie belange te vind. Omdat borgtog ter sprake kom op 'n tydstip waar daar nog geen skuldigbevinding is nie, is dit van kardinale belang dat die hof ten aile tye moet waak teen die onregverdige inbreukmaking op die beskuldigde se fundamentele regte wat onder andere die reg op individuele vryheid en die vem10ede van onskuld insluit. Ten einde die regte van die borgaansoeker na behore te beskem1 sonder om die behoorlike funksionering van die regstelsel te belemmer, is dit belangrik om vas te stel wat die aard van borgverrigtinge is. Soos in hierdie tesis aangetoon word, is borgverrigtinge sui generis van aard. Dit het tot gevolg dat daar 'n aparte stel reels van die bewysreg bestaan wat op hierdie verrigtinge van toepassing is. In hierdie tesis word daar gepoog om die reels van die bewysreg wat op borgverrigtinge van toepassing is, te identifiseer en om die afwykings van die gewone bewysregreels wat op die verhoor van toepassing is, te verklaar. In hoofstuk een word die doel en aard van borgverrigtinge bespreek en word die kenmerke van die akkusatoriale en inkwisitoriale stelsels teen mekaar gestel. Die onduidelikhede oor die aard van borgverrigtinge in die Suid-Afrikaanse reg word ook aangeraak. In hoofstuk twee word die toepassing van die relevantheidsgrondreel by borgverrigtinge ondersoek, asook die toelaatbaarheid van getuienis oor die vorige veroordelings van die beskuldigde, opiniegetuienis en karaktergetuienis. Hoofstuk drie het betrekking op die toelaatbaarheid van hoorsegetuienis by borgverrigtinge. In hoofstuk vier word kwessies rakende dossierprivilegie behandel en die grondwetlikheid van sodanige privilegie, asook die toepassing daarvan, word van naderby beskou. In hoofstuk vyf word daar gefokus op die aanbrengersprivilegie. Die aard en toepassing van die privilegie asook die vereistes waaraan voldoen moet word alvorens daar op die betrokke privilegie gesteun kan word, word aangeraak. Hoofstuk ses fokus op die borgapplikant se privilegie teen selfinkriminasie. Die bepalings van a 60(11 B)(c) asook die rol van die voorsittende beampte word ook in hierdie hoofstuk aangespreek. Die sewende kwessie wat in verband met borgverrigtinge in die stu die ondersoek word, is die ligging van die bewyslas by sodanige verrigtinge. Dit word In hoofstuk sewe gedoen. Hoofstuk agt bevat 'n opsomming van sowel bevindings as aanbevelings.

The aim of the thesis is to define the cathegory of peremptory rules in private international law and to describe their specific use in the commercial domain compared to business to consumer contractual relations. The reason for my research was my concern for the conflict between the formal possibility to conclude a contract and the actual enforceability of the contractual claims before a court or before alternative dispute resolution bodies in the domain of private international law. A major part of the thesis uses an analytical approach and a grammatical, teleological and logical interpretation of the mentioned legal instruments. The final part is grounded on the legal comparation of several laws across different countries and thus demonstrating how different approaches to peremtory rules may influence the actual interpetation of various legal relations and the contractual liberty in general. The thesis is composed of four chapters and a conclusion. To begin with, the first chapter focuses on the peremptory rules in international commercial relations as a whole. It aims to define the core notion of the peremptory rules. It also reals with a personal and material scope of the thesis - the particularities of commercial relations. Furthermore, the second chapter examines the application of the...

This dissertation consists of three essays examining the relation between corporate governance and firm performance. The theme of this study is that the widely documented long-term underperformance in equity carve-outs can be partly explained by weak corporate governance. The first essay presented in Chapter 2 explores the effect of shareholder-rights protection on the performance of a sample of firms that initiated a carve-out during the period 1983-2004. Using the Gompers, Ishii, and Metrick (2003) index and Bebchuk, Cohen, and Ferrell (2004) entrenchment index, as proxies for the quality of shareholder-rights protection, I provide evidence that firms with better shareholder rights protection outperform those with weaker rights protection. Results indicate that the weaker the rights protection, the greater the degree of underperformance. Overall, the results are robust to measures of firm performance and to model specification. The second essay presented in Chapter 3 examines the relation between firm performance and board structure. In particular, I study how board size, board independence, and CEO duality influence firm performance. I find that board size for non-financial firms is negatively related to firm performance but positively associated with performance for financial firms. Board independence is positively related to firm performance and CEO duality is negatively associated with performance for both financial and non-financial firms. These results are robust to various measures of firm performance. The conflicting evidence on board size, between financials and non-financials, seems to suggest that the scope and complexity of a firm.s operations drives board size. The third essay presented in Chapter 4 investigates corporate ownership and firm performance. I focus on insider ownership, outside blockholder ownership, and ownership concentration. Results show that insider ownership is negatively related to firm performance even at low levels of insider ownership levels. It is plausible that the combination of parent ownership and management ownership in the subsidiary exacerbate the entrenchment effect thus overwhelming the incentive alignment effects that theory posits. I document a positive relation between outside blockholder ownership and firm performance. And finally, I show that the level of ownership concentration increases (decreases) in anticipation of positive (negative) changes in firm performance.

The paper deals with the problems of financial reporting in Switzerland. In the introduction, the reader gets the idea of the concept of regulation which is structured in two levels. Both of them are focused on more deeply in the following chapters. The first chapter analyses the regulation included in the "Commercial Code" (Obligationenrecht). Furthermore, the framework of the current Swiss commercial-law and the regulation of auditing are addressed. The second chapter focuses on the regulation based on the Swiss generally accepted accounting principles (Swiss GAAP FER), including their Conceptual Framework. The third chapter is dedicated to examples of financial reporting according to Swiss GAAP FER (presentation of financial statements, provisions).

The aim of this thesis is to draw the attention to the problems in the book-keeping which are influenced by the current tax legislation and which could lead to distortion of the financial statements and therefore also to violation of the concept of true and fair view in the accounting. In this dissertation thesis following accounting transactions are emphasized: allowances for doubtful receivables, depreciation, provisions and deferred tax. These operations are often missed out or distorted in the accounting as their impact on the tax base is neutral.

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2017-02-16T12:17:22Z No. of bitstreams: 1 Giulia Yumi Zaneti Simokomaki.pdf: 1328863 bytes, checksum: 7395a349c850affa23432fa7177af93e (MD5) / Made available in DSpace on 2017-02-16T12:17:23Z (GMT). No. of bitstreams: 1 Giulia Yumi Zaneti Simokomaki.pdf: 1328863 bytes, checksum: 7395a349c850affa23432fa7177af93e (MD5) Previous issue date: 2017-02-01 / The present project intends to analyze the theory of the legal gaps and theory of unconstitutional legislative omission and highlight their points of relationship and similarity. In order to address the first one, the goal was to demonstrate the transformations onto the “systemic conception”. Regarding the second one, the goal was to demonstrate the political context, starting from the Modern Law age, focusing on the constitutional movement and the framing of the Democratic State, proceeding through the theme of constitutional laws’ applicability, which originated the theory of unconstitutional legislative omission. With these two theories in place, we tried to link the points in which they relate, specially regarding the moment when the Judiciary appraise the cases. The objective, therefore, is to indicate a way of modernize the theory of unconstitutional legislative omission, on the search for the materialization of the constitutional rights / O presente trabalho pretende examinar a teoria das lacunas jurídicas e a teoria da omissão legislativa inconstitucional e notar seu(s) ponto(s) de relação e similaridade. Para abordar a primeira, procurou-se demonstrar as transformações na concepção sistêmica do Direito e do pensamento jurídico moderno que proporcionaram seu destaque. Para abordar a segunda, procurou-se demonstrar o contexto político, também partindo da era do Direito Moderno, com enfoque no movimento constitucional e na construção do Estado Social e Democrático de Direito, passando pela temática da aplicabilidade das normas constitucionais, que proporcionou o surgimento da teoria da omissão constitucional legislativa. Posta as duas teorias, buscamos traçar pontos de relação entre elas, especialmente no que tange ao momento da apreciação de demandas pelo Poder Judiciário. Intenta-se, desta forma, indicar uma via de renovação da teoria da omissão legislativa inconstitucional, na busca pela concretização dos direitos constitucionais