This paper deals with the phenomenon of the financial collateral arrangements, under which parties transfer book-entry securities. It focuses on the legal questions link to the international element. Financial collateral arrangements typically occur in securities repurchase and securities lending. These transactions play important role in order to guarantee liquidity cash and proper functioning of capital markets in the European Union. Simultaneously, securities are no longer only of a tangible goods nature; instead they exists as electronic records in securities accounts. This is why conflicts of law issues have become so paramount. This study analyses the approach of Czech law to financial collateral arrangements. In particular, if the collateral is represented by a book-entry share, bond or fund unit. It pays attention to such a matter from the national as well as the harmonised EU perspective. On an EU level, such arrangements are primarily regulated by the Collateral Directive (FCAD). The Hague Convection on the Law Applicable to Certain Rights in Respect of Securities held with Intermediaries, which has had a profound impact on the notion of book-entry securities conflicts of law rules, is specifically discussed too. Both methods to provide financial collateral, i.e. the outright transfer and...

Self-Dealing within a Joint-Stock Company and a Limited Liability Company Martin Pástor The main aim of this thesis is to analyze the regulation of self-dealing in Czech law with a brief regard to theoretical fundamentals that influence the legal approach to such regulation and further to compare it with Slovak regulation of self-dealing and the future regulation of self-dealing after the recodification of private law in the Czech Republic. The regulation of self-dealing is provided for in section 196a of the Commercial Code. This highly controversial provision causes many interpretation difficulties and strongly influences the legal certainty of entrepreneurs and non- entrepreneurs in the Czech Republic. As I mention in the introduction of this thesis, the legislator incorporated this provision into the Commercial Code due to negative experience of Czech society with so-called tunneling after the change of regime to capitalistic and with an intent to regulate transactions with conflicts of interests, in particular transactions carried out between a corporation and related persons. The second chapter briefly describes the agency problems, meaning the conflicts arising among particular persons involved in a corporation, problems of which are the theoretical foundation of self-dealing regulations....

Approved for public release; distribution is unlimited / During the Gulf War, millions of people around the globe, courtesy of CNN, witnessed the seemingly massive use of precision-guided weapons against Iraqi targets in the largest air campaign since World War II. Most of the missions were flown against Iraqi targets with no friendly forces on the ground. This type of air campaign is known as Deep Air Support, or 'DAS'. Equally as important, but receiving less spectacular news coverage, is Close Air support, or 'CAS'. When conducting CAS missions, the chance for 'Friendly Fire' incidents, injuring or killing your own troops on the ground, increases dramatically as compared to DAS missions. This may seem to be an obvious deduction since there are no friendly troops on the ground during a DAS mission but when small, specialized units, such as SEALS, Special Operations Forces (SOF), or reconnaissance forces find themselves in the deep battlespace, operating in a low intensity conflict (LIC) environment, these simple doctrinal distinctions can sometimes lead to confusion, or worse, friendly fire fatalities on the battlefield. It could be argued that there is a disconnect between joint doctrine and joint training which creates an environment on the LIC battlefield, as well as in training, that can lead to faulty execution of CAS missions, and potentially disastrous results, jeopardizing the safety of the very same ground personnel we are trying to support. / Major, United States Marine Corps

One of the greatest legacies of the Sandinista Revolution was agrarian reform. Despite the amount of land redistributed, this process happened without any form of legal documentation to support the transfer of property from one owner to the next. The end of the civil war, the peace accords and the transition of power from left to right-wing parties produced conflicting policies that would bring high levels of complexity to the system of land tenure in the country. The case of the state-owned sugar mill, Ingenio Victoria de Julio – El Timal is of one the most emblematic examples of how slow and inefficient Nicaraguan institutions have been in solving land tenure issues in 26 years.

News values are used by journalists to construct events and news actors as newsworthy.The present study investigates the use of news values in the reporting on two territorial disputes, one between China and Japan (Diaoyu/Senkaku) and one between Japan and South Korea (Dokdo/Takeshima), in the US news outlets CNN, FOX News and the Washington Post. In addition, it also examines what news values tend to be associated with the involved parties, US-allies Japan and South Korea, and US non-allies China, as well as to what extent the news values associated with Japan differ between the reporting on the two disputes. This is done through a Discursive News Values Analysis (DNVA) which examines how news values are construed using linguistic resources. The aim is to produce new insights into how international conflicts are reported on, and how certain nations are made newsworthy in US media. The results suggest that the news values of Eliteness, Negativity, Superlativeness and Timeliness were foregrounded in the reporting on both disputes, while Proximity was far more common in the Diaoyu/Senkaku dispute articles. Eliteness and Personalisation were commonly associated with US allies while a combination of Superlativeness and Negativity was more common with US non-allies, which resulted in Negativity being further emphasised. Finally, Proximity was far more commonly associated with Japan in the Diaoyu/Senkaku dispute articles compared to the Dokdo/Takeshima dispute articles. Thus, the analysis shows that US allies tend to be constructed as newsworthy in a more positive light than non-allies, and it also indicates that nations defending a contested area in a territorial dispute appear to be framed more positively than their counterparts.

A research report submitted to the Faculty of Commerce, Law and Management, University of the Witwatersrand, Johannesburg, in partial fulfilment of the requirements for the degree of Master of Commerce (Taxation). Johannesburg, 2015 / Tax treaties have a developed language of their own within the field of international law. They may include terms that are unknown in particular jurisdictions of domestic law or therein defined differently. Because the language of tax treaties and domestic law differ from each other, the definitions of certain terms and income type under a tax treaty and under different states’ domestic law are not necessary identical. Despite these differences, tax treaty definitions must be used for tax treaty classification purposes, and domestic law definitions must be used for domestic law classification purposes. The tax definition determines the type of the income for tax treaty purposes even though the income would qualify under another income category under the treaty states’ domestic law. Similarly, the domestic tax law definition determines the type of income for domestic law purposes (Helminen 2010). In most instances the treaty definitions of the various types of income refer back to domestic tax law, and where the domestic tax law definition deviates between the two treaty countries, this may lead to the application by these countries of different articles of the treaty. If this is caused by the application of the domestic law, this is referred to as a conflict of qualification in the Commentaries to the OECD Model Tax Convention. In general a conflict of qualification refers to a situation where identical facts are treated differently for tax purposes in different countries. Such a conflict may either concern the subject or the object of taxation. Key words: Tax treaties, OECD MTC, Double Tax Agreements, double taxation, conflicts of qualification, hybrid entities, partnerships, fiscally transparent, domestic law, Mutual Agreement Procedures, permanent establishment.

Student Number : 0517117G - MA research report - School of International Relations - Faculty of Humanities / This study has analysed the experience and legitimacy of South Africa’s Foreign Policy in resolving African conflicts, using comparative study of Burundi and Lesotho. The main findings of the study are as follows: First, since 1994 South Africa’s foreign policy has evolved and directed at ensuring peace and stability in African continent. During Mandela era, the policy was dominated by human rights. When Mbeki took over in 1999 the policy was reconfigured and moved towards peace and economic prosperity in African continent to achieve African Renaissance. Second it has been argued that the interventions in Lesotho and Burundi were legitimate and successful despite the controversies in particular Lesotho. Last, the experience and lessons learnt in Lesotho helped to shape South Africa’s foreign policy when mediating in Burundi conflict which had led to a notable success.

No mundo contemporâneo a criança pode ser vista de forma diferente do que era anteriormente, considerando as mudanças sociais que acontecem e a reflexão de como tais fatos afetam seu cotidiano. Um dos fatores, por exemplo, é o tempo que permanece na escola, pela ausência dos pais no ambiente doméstico, devido às suas necessidades de trabalhar fora de casa. Além disso, existe uma tendência das famílias a ocuparem o tempo da criança integralmente, com atividades de diferentes naturezas, com o objetivo de desenvolver o maior número de habilidades possíveis, como se ela não tivesse a vida toda pela frente para conquistar tais desafios (música, dança, natação, outros idiomas, por exemplo). A entrada da tecnologia no cotidiano infantil é outro tema que ocupa este tempo (televisão, games, vídeos). Diante desse quadro, faz-se necessário o olhar para a criança e compreender, sob seu ponto de vista, como ela julga situações de sua vida, considerando nos diferentes contextos a ação (o certo ou errado), a regra (se é respeitada e como a interpreta), a autoridade (como apoio ao desenvolvimento) e o dever (decidir por fazer algo). OBJETIVO: A presente pesquisa tem como propósito investigar se as crianças pequenas julgam de forma diferente três dilemas, revelando dano direto, dano indireto e uma situação convencional. A partir de cada dilema investigamos a relação dentre os critérios de julgamento considerando a severidade da ação, a legitimidade da regra, a legitimidade da autoridade em relação à regra e a noção de dever. Neste contexto, investigamos também a presença de aspectos da dimensão afetiva da moral e se haveria diferenças qualitativas dentre as respostas dos grupos etários (2 e 3 anos/ 4 e 5 anos). MÉTODO: Pesquisa de campo, de natureza exploratória descritiva, da qual participaram 68 crianças. Para a coleta de dados, os instrumentos utilizados foram: treinamento da escala de likert e entrevistas sobre eventos sociais, contendo dilemas com situações prototípicas do cotidiano. Os dados foram analisados qualitativamente, através de Confiabilidade Dialógica e Análise Independente de Juízes. Também foi realizada análise quantitativa (Análise Estatística Descritiva e Inferencial). RESULTADOS: Os resultados revelaram que as crianças, desde bem pequenas, estão pensando sobre as situações do dia a dia, o que deve ou não ser feito, além das orientações dos adultos. Sobre os grupos analisados não tivemos diferenças nas respostas dos meninos e meninas, os grupos de idade (2 e 3, 4 e 5 anos) apresentaram diferenças significantes do ponto de vista das justificativas mais claras quando mais velhos e, portanto, a maior clareza do que pensam. Tais grupos também apresentaram diferenças significantes no julgamento de uma situação convencional proposta no instrumento, avaliando mais ou menos grave a ação de comer com as mãos. Na comparação entre as escolas públicas e particulares identificamos diferenças nas respostas considerando as dadas pela escala de likert e suas justificativas. Nas instituições públicas observamos respostas mais convencionais e nas escolas particulares respostas convencionais e morais. CONCLUSÃO: faz-se necessário novas pesquisas com a ampliação da amostragem para comparação com os resultados dessa atual pesquisa, incluir outros instrumentos para ampliar as análises e seguir pesquisando sobre a relação da afetividade e sentimentos morais nos critérios utilizados para as crianças de 2 a 5 anos julgarem situações escolares ou familiares / In the contemporary world the child can be seen differently than it was before, considering the social changes that take place and the reflection of how these facts affect their daily lives. One factor, for example, is the time spent in school due to the absence of parents in the home environment due to their need to work outside the home. In addition, there is a tendency for families to occupy the child\'s time integrally, with activities of different natures, with the aim of developing as many skills as possible, as if she did not have the whole life ahead to conquer such challenges (music, dance, swimming, other languages, for example). The entry of technology into children\'s everyday life is another theme that occupies this time (television, games, videos). In view of this picture, it is necessary to look at the child and to understand, in his point of view, how he judges situations in his life, considering in different contexts action (right or wrong), rule (if it is respected and how it interprets it), authority (as support for development) and duty (deciding to do something). OBJECTIVE: The purpose of the present research is to investigate whether young children differently judge three dilemmas, revealing direct damage, indirect damage and a conventional situation. From each dilemma we investigate the relation between the criteria of judgment considering the severity of the action, the legitimacy of the rule, the legitimacy of authority in relation to the rule and the notion of duty. In this context, we also investigated the presence of aspects of the affective dimension of morality and if there were qualitative differences among the responses of the age groups (2 and 3 years / 4 and 5 years). METHODS: A descriptive exploratory field study was carried out in which 68 children participated. For data collection, the instruments used were: likert scale training and interviews on social events, containing dilemmas with prototypical situations of everyday life. The data were analyzed qualitatively through Dialogical Reliability and Independent Judge Analysis. Quantitative analysis (Descriptive and Inferential Statistical Analysis) was also performed. RESULTS: The results showed that children, from very young, are thinking about everyday situations, what should or should not be done, besides the orientations of adults. Regarding the analyzed groups, we did not have differences in the responses of the boys and girls, the age groups (2 and 3, 4 and 5 years) presented significant differences from the point of view of the clearer justifications when older and, therefore, the greater clarity of the what they think. These groups also presented significant differences in the judgment of a conventional situation proposed in the instrument, evaluating more or less serious the action of eating with the hands. In the comparison between public and private schools we identified differences in the answers considering those given by the likert scale and its justifications. In public institutions we observe more conventional answers and in private schools conventional and moral answers. CONCLUSION: it is necessary to carry out new researches with the amplification of the sample for comparison with the results of this current research, to include other instruments to broaden the analysis and to continue researching on the relationship of affectivity and moral feelings in the criteria used for children from 2 to 5 years to judge school or family situations

L’augmentation des populations de loups provoque des conflits dus aux interactions de l'espèce avec les activités économiques rurales (pastoralisme et agriculture). Ces conflits impliquent des acteurs issus de l’économie rurale, de la chasse, de l’écologie ou encore de la politique. Le loup a un statut législatif différent qui induit une protection stricte, mais sa gestion fait l'objet de dérogation conduisant à la mise en place de tirs ponctuels sur des animaux. L'espère tend, dans les débats à être considérés comme nuisibles. L’objectif de la thèse est d’identifier l’influence que peut avoir le statut législatif de l’espèce sur les procédés argumentatif utilisés dans les débats, et sur les discours médiatiques consacrés à ces débats. / The thesis focuses on the representation of controversies involving wolves in the french media, at a national and regional level.

Introduction: Family firms serve as major block in the economy all over the world, i.e. it’s significance cannot be understated. In spite of this, many firms fail to continue the firm’s quest beyond the second generation partly because of conflicts in the firm. Conflicts, which could be divided into task, relationship and process conflict, have been deemed to only be detrimental for family firms. As such, limited knowledge exists as to what positive effects conflict may bring about in family firms. Purpose: The purpose of this study is to explore what the positive effects of different conflict types may be in family firms. The different conflict types are in this respect deemed to be task, relationship and process conflict. Method: The empirical material used for the purpose of this study has been gathered through 10 semi-structured, in-depth interviews with 9 different family firms. The data collected has subsequently been analyzed and conceptualized using grounded analysis (codes to themes) with an overall inductive method. Conclusion: Our findings and analysis suggest that several positive effects are associated with the different conflict types in family firms and that the family dimension of the firm work as enablers for these effects to occur. Task conflict produces a sharpened environment for task accomplishment through the enabler proximity to top level of firm. Relationship conflict result in stronger group cohesion through the enabler family feeling. Process conflict generate improved focus on task through the enabler going concern of the firm.