Wirtschaftsuniv., Diss.--Wien, 2001.

Zugl.: Berlin, Freie Univ., Diss., 2008

Zugl.: Berlin, Freie Universiẗat, Diss., 2008.

Bachelor-Arbeit Univ. St. Gallen, 2005.

Dissertation Universität des Saarlandes, Saarbrücken, 2007.

El presente trabajo de investigación se realizó con la finalidad de analizar y evaluar el sistema de detracciones del Impuesto a la venta de arroz pilado en la situación financiera de la Empresa WANTRIV S.A.C periodo 2017, para lo cual se recolecto información contable obtenida del Estado de Situación Financiera y del Estado de Resultados de la empresa en estudio. El tipo de investigación realizada fue descriptiva y se utilizó el método deductivo – explicativo. The present research work was carried out with the purpose of analyzing and evaluating the tax deduction system for the sale of rice in the financial situation of the WANTRIV SAC Company, 2017, for which accounting information obtained from the State of Situation was collected. Financial and Income Statement of the company under study. The type of research conducted was descriptive and the deductive - explanatory method was used

Il y a dans le « monde du travail » des professions valorisées, associées au prestige, et d'autres, comme celles d'éboueur et de balayeur qui sont dépréciées, frappées de discrédit, si bien que ces représentations compliquent inexorablement la construction et la stabilisation d'une identité professionnelle, sociale et personnelle positive. Et pour cause, les agents de propreté urbaine exercent un métier méprisé, notamment en raison du contact avec la souillure. L'hypothèse centrale de notre travail suppose que l'image construite par les éboueurs et les balayeurs de leur fonction et donc d?eux-mêmes est sans cesse bricolée, arrangée dans le but d'être supportable. Bien que situés tout en bas de l'échelle de prestige social, ces agents supportent leur quotidien parce qu'ils développent un arsenal stratégique efficace - tantôt de l'ordre du discours, tantôt de l'ordre de l'action - contre toutes les attaques. Ainsi, même la souillure, la puanteur et les pénibilités physiques parviennent à être supportés parce qu'accommodés. Les éboueurs et les balayeurs ont su déceler dans leur travail les ressources nécessaires afin de se « désidentifier » d'une identité trop lourde à (sup)porter. C'est ainsi que les calendriers et le « fini-quitte » apparaissent pour les éboueurs comme des éléments fondateurs d'une identité positive ou du moins plus facile à soutenir. Quant aux balayeurs, l'utilisation des machines et leur appartenance à la fonction publique sont ce qui fait durer dans le métier. Aussi dévalorisés soient les métiers d'éboueur et de balayeur, aussi pénible soit la situation, aussi méprisant soit le regard des autres, ces agents sont capables d'un travail mental, cognitif, permettant de répliquer - par des mots et/ou par des actes - de négocier le stigmate, de « sauver la face » et in fine de se construire une image de soi assez supportable. / There are, in the "business world", some high-valued jobs, linked with prestige, and some, like waste management people and city streets sweepers jobs, that are depreciated, labelled with discredit, so those representations make it highly difficult to create and keep a positive professional, social and personal self-image. And with good reason, urban cleaning services agents do a disdained job, especially by reason of the closeness with filth, the lack of college degrees and diplomas, the low perspective of getting a higher work status and also the nature of the job, exposing the workers to several laborious tasks. The central and main hypothesis of our work is that the image built by the waste management people and city streets sweepers of their job and therefore of themselves is always rearranged, tinkered about, fixed, made up in order to be bearable. Quite clearly, our primary hypothesis is widely supported by the fact that urban cleaning services agents, even if they are at the bottom of the social prestige ladder, assume their everyday life. Those agents are able to develop a large series of strategies - by words or by acts - to block the attacks. Thus, even filth, foul smell and laborious tasks become bearable because they have been adapted, adjusted, fitted. Garbage men and sweepers have found in their jobs the resources they needed to "disidentify" themselves from an identity too heavy to assume. This is how the calendars and the « fini-quitte » ("done-go") seem to be some valuable basis for a positive self-image or, at least, an easier one to assume for the waste management agents. For the sweepers, the use of machines and the fact they are part of the public service are elements making them keep the job. As depreciated as the job of garbage man and sweeper is, as laborious as the situation is, as despicable as the way people look at them is, urban cleaning services agents are able to do an intellectual work allowing them to fight back - with words and/or actions - to negociate/deal with the stigmata, to "save face" and to build a quite bearable self-image.

A Compra e Venda a Contento é um instituto bastante utilizado nas relações comerciais ainda nos dias modernos. Já na antiguidade, os Compiladores do Corpus Iures Civilis também notaram a utilização de um pacto ut, si displicuisset, inempta esset, i.e., tal que, se desagradar, seja tida como não comprada, espalhando por todo o Digesto referências a tal pactum. Esse é o tema dessa monografia. Diferente da in diem addictio e da lege commissoria, que receberam um Título do Digesto cada, o pacto ora estudado não recebeu nome reconhecível dos jurisconsultos antigos. Nem por isso há que se discutir a sua importância: nas Institutas de Justiniano, os Compiladores utilizam este pacto especificamente para apontar a possibilidade de que a Compra fosse realizada condicionalmente (Inst. 3, 23, 4). Para realizar tal estudo, essa monografia se inicia com uma análise preliminar da Compra e Venda; estabelecem-se os elementos básicos o preço, a coisa e o consentimento , bem como uma descrição dos principais pacta que se adicionam ao contrato. Análise especial é feita da emptio ad gustum, bastante confundida como se a condição fosse a mesma. Em seguida, a monografia passa à definição do que se entendeu por pactum displicentiae, nome dado pela moderna doutrina romanista ao pacto descrito acima. Apontam-se os principais fragmentos que tratam da Compra e Venda a Contento, buscando assim alcançar uma definição básica do pacto. Apontam-se também as formas como o pacto é realizado nas fontes, seja as palavras com que os jurisconsultos os descrevem, bem como as consequências advinda. Antes de concluir o terceiro capítulo, há uma breve análise das ações ofertadas pelos jurisconsultos para garantir os direitos das partes. No quarto capítulo é feita uma análise das condições em Direito Romano: suas formas suspensiva e resolutiva e, em especial quanto a esta, como eram incluídas nos contratos. Analisa-se, então, a forma da condição do pactum displicentiae, se era sempre resolutivo, se necessariamente suspensivo ou se podia ser de ambas as formas. Neste capítulo estuda-se ainda outras formas de condição, a sua satisfação fictícia etc. No quinto capítulo, a monografia analisa o periculum res venditae, especialmente quanto à condição suspensiva. O faz porque esse pactum apresenta situação peculiar: em que pese haja contrato e a coisa esteja na posse do comprador, ainda não houve transferência da propriedade. Analisa-se ainda a questão da retroatividade da condição, buscando saber em que momento se transfere o periculum ao comprador. Enfim, passa-se à análise de três fragmentos extremamente interessantes, bem como de grande utilidade para a compreensão do instituto ora estudado. No primeiro, foca-se na questão da responsabilidade pela coisa vendida, sem descuidar da questão condicional. No segundo, analisa-se o limite da condição e a extensão da prova pelo comprador. No terceiro, o periculum, fazendo-se a contraposição entre a condição suspensiva e a condição resolutiva. / The Purchase and Sale on Satisfaction Condition is an institute widely used in commercial relations even in modern days. Already in the antiquity, the Compilers of the Corpus Civilis Iures had noted the use of a pact \"ut, si displicuisset, inempta esset\" (\"such that, if displeased, be regarded as not purchased\"), spreading references of such pactum across the Digest. This is the theme of this monograph. Unlike the in diem addictio and the commissoria lege, which received respective Titles in the Digest, the studied pact did not receive a recognizable name from the ancient jurists. Even so, its importance must not be doubted: in Justinians Institutes, the compilers use specifically this covenant to point the possibility that the purchase was stablished conditionally (Inst 3, 23, 4). Thus, to perform such a study, this monograph begins with a preliminary analysis of Sales contract; the basic elements price, the thing which is sold or bought and the consent are described, as well are described the pacta that are added to the Purchase and Sale. A special analysis is made of the emptio ad gustum, which creates quite a confusion, many times being understood as if it was the same condition. Next, the monograph addresses what is understood by pactum displicentiae, the name given by modern doctrine of Roman Law to the above described pactum. Pointing the main fragments that deals with its topic, it seeks to achieve a basic definition of the covenant. The monograph also points out the forms in which the covenant is held in the sources, the words that the jurists use to describe it and the consequences arisen. Before ending the third chapter, there is a brief analysis of the actions offered by the jurists to ensure the rights of the parties. The fourth chapter makes an analysis of the conditions under Roman law: its suspensive and resolutive forms, and in particular about the latter, which were included in the contracts. The next step is to analyze the form of the displicentiae pactum condition; if it was always resolutive, necessarily suspensive, or if it could be formed in both ways. This chapter still studied other forms of condition, especially their fictitious satisfaction. In the fifth chapter, the monograph analyzes the periculum res venditae, with especially consideration of the suspensive condition. This analysis is made because this pactum presents a peculiar situation: in spite of the contract and the fact that the thing is in the possession of the buyer, there has been no transfer of ownership. Further on, it studies the retroactivity of the condition, seeking to establish when it transfers the periculum to the buyer. At last, it moves on to analyze three extremely interesting fragments, as well as very useful for understanding the institute studied herein. The first focuses on the issue of liability for the thing sold, without neglecting the conditional issue. The second analyses the boundaries of the condition and the extent of the buyers freedom to experiment. The third addresses the periculum, making the contrast between the suspensive and the resolutive conditions.

Problem: Our opinion is that it is important to consider about usability in system development. In this thesis we will focus on usability in point-of-sale systems. The point-of-sale system we base this thesis on is Extenda Retail. Our case study is performed on Ica Kvantum in Bromölla, which implemented Extenda Retail about two years ago. Purpose: The purpose of this thesis is to figure out what important factors there are to consider, in usability aspects, when developing point-of-sale systems, with focus on the cashier. We also wish to find out the cashiers opinions about the Extenda Retail system. Method: The information gathered for this thesis consists of literature and interviews. All the information has been studied and analyzed. Result: We have reached the conclusion that the end users consider Extenda Retail to be a good point-of-sale system in usability aspects. It also shows that the guidelines we have chosen, with minor modifications, supports development of point-of-sale systems.

The purpose of this thesis is to investigate to what extent the Consumer Protection Act 68 of 2008 (CPA) influences the common law of sale in South Africa. “Common law of sale” refers to the essentialia of sale (the minimum characteristics that parties must have consensus on to conclude a valid sale). The parties must have consensus on the intention to buy and sell, the things sold and the purchase price. The common law of sale also refers to the common law duties of the parties, the duties of the seller in particular (conversely therefore the rights of the buyer). The primary duties of the seller which will be investigated are: a. the duty of safe-keeping (including and investigation into the passing of benefit and risk doctrine); b. the duty of delivery and transfer of ownership; c. the warranty against eviction; and d. the warranty against latent defects. The primary common law duties of the buyer to pay the purchase price and accept the thing sold are included in the investigation as well. The formalities required in certain sale agreements, that wording must be in plain language as well as the buyer’s cooling-off rights are also investigated. An investigation into the influence of the CPA on the common law of sale in South Africa warrants a systematic framework and modus operandi which are: a. an investigation into the historical background of the common law of sale and its principles in the Roman law and Roman-Dutch law; b. a critical analysis of the position where the CPA is not applicable (the common law position); c. an extensive analysis and critical evaluation of the relevant provisions of the CPA and the influence thereof on the common law of sale; d. a comparative analysis of the appropriate provisions in Scotland and Belgium; e. a conclusion of the influence of the CPA on the common law of sale (whether the particular common law of sale principle is confirmed, amended or excluded in terms of the Act); and f. recommendations (taking into account the comparative analysis) regarding the rectification of uncertainties and ambiguities that arose as a result of the investigation. It is also important to remember that the existing principles of the common law of sale will still be applicable for transactions and agreements which fall outside the application of the Act. The golden rule to keep in mind when investigating the influence of the CPA on the common law of sale is to determine which approach and interpretation will be most beneficial to the consumer. / Thesis (PhD)--University of Pretoria, 2013. / gm2013 / Mercantile Law / Unrestricted