Magister Philosophiae - MPhil / South Africa

Cette Thèse a pour objet d’identifier les règles qui s’appliquent aux travailleurs mobiles qui s’impatrient en France et ceux qui s’expatrient hors de France et d’en déterminer les conséquences fiscales. Une des problématiques majeures sera celle de la détermination de la résidence fiscale de ces individus mobiles afin d’en déduire les règles qui s’appliquent à eux, tout en tenant compte de la spécificité de chaque situation. Il conviendra de s’intéresser aux mesures et régimes issus de notre droit interne mais aussi à ceux issus du droit conventionnel. En effet, les Conventions fiscales prévoient des règles spécifiques afin que les contribuables ne soit pas imposés plus d’une fois sur les mêmes revenus. Il conviendra de mesurer le champ d’application des règles fiscales particulières prévues pour ces travailleurs dans le contexte de mobilité internationale que nous connaissons / The purpose of this Thesis is to identify the applicable rules for mobile workers, defined as individuals who chose to either move to France for work or become expatriates working abroad, and the tax consequences related to such mobility. One of the main points will be to determine the tax residency of such individuals in order to identify the applicable treatments, by taking into account the specificity of each situation. We will examine the rules and special treatments raised by not only our internal law but by tax treaties as well. Indeed, tax treaties set forth special rules in order to avoid tax payers from being taxed several times on the same income. We will identify the particular tax rules’ field of application that applies for these workers in the context of international mobility

Aux Comores, le droit maritime est une discipline qui, depuis longtemps, est restée dans le flou. Les textes internes qui étaient censés régir le droit maritime aux Comores étaient presque inconnus et difficilement trouvables. Ces textes hérités de la France, mériteraient d'être amendés ou remplacés par de nouvelles dispositions tenant compte des réalités et de normes internationales. A ce jour, le pays n'a adhéré à aucune des conventions internationales en vigueur régissant le droit maritime international. Il est en manque cruel de spécialistes en droit maritime, alors que les différends dans ce domaine ne cessent d'augmenter. Plusieurs zones d'ombre et de non-droit planent sur les questions relatives au droit maritime. en nous référant au droit français avec lequel le droit comorien entretient toujours d'étroites relations, cette thèse a pour objectif principal de revisiter le droit maritime comorien afin d'en déceler les lacunes et les originalités, dans la perspective de pouvoir proposer une réforme d'ensemble du droit maritime comorien. / In the Comoros, the maritime law is a discipline which, for a long time, remained in the blur. The internal texts whiwh were supposed to govern the maritime law to the Comoros were almost inknown and not easily findable. These texts inherited France, would deserve to be amended or replaced by new provisions taking account of realities and the international standards. To date, the country adhered to none international conventions in force governing the international maritime law. It is in cruel lack specialists in maritime law, whereas the disagreements in this field do not cease increasing. Several not-right and remote regions plane on the relative questions with the maritime law. While referring to us with the French right with the Comotian Right maintains still and always close relations, this thesis aims main aim to revisit the Comorian maritime law in order to detect the gaps and the originalities of them, with a view to be able to propose an overallreform of the Comorian maritime law.

We are living in the era of financial uncertainty and high volatility on financial markets. According to some experts, these circumstances will have a significant impact on the investment conventions of Czech investors in the future. Economists are afraid of even stronger conservatism and skepticism on the field of investment tools. The gab between the yield of Czech and American or Australian family portfolio will be most probably deepen thanks to this. My master thesis has the goal to briefly define financial products which are available for Czech investors. Furthermore I also explain reasons of significant differences between the average portfolio of assets and credits of Czech, eastern and western European family.

This thesis deals with the question of how far the Member States of EU have unified the system of taxation of royalties with respect to the Czech Republic. This issue is analyzed on the basis of comparison of Conventions between Czech Republic and other member states of EU. As key comparators were used the following approaches: grammatical interpretation of conventions, the definition of royalties and the range of taxation in the state of source. In order to examine the issue of taxation of royalties, attention is also given to the definition of royalties from the Czech legislation as well as from OECD (based on the Commentary to the Model Treaty) point of view. The thesis outlines also practical approaches to taxation of royalties in various model situations.

This thesis focuses on the impact of user interface's compliance with different platform conventions on usability measures and user habits. Theoretical background is provided by usability guidelines and preceding research papers on related topics. Conducted research incorporates techniques of unmoderated remote usability testing for obtaining quantitative data on usability of three different prototypes of the same web application with different graphical user interfaces. Confirmatory data analysis proves differences between prototypes' usability measures, more importantly, it proves utilization of different user habits in each tested visual interface type. These results broaden the knowledge of user habits in relation to the interface environment.

This essay presents a literary analysis of the autobiography Educated (2018) by Tara Westover. The analysis examines to what extent Westover’s story conforms and subverts the genre conventions of the Bildungsroman and the autobiography. An overview of the genre constitutions is therefore provided. In addition, the essay focuses on the use of the autobiography in the English as a Foreign Language (EFL) classroom. Besides creating an arena for critical discussion and reflection in the Swedish upper secondary school, the autobiography may also encourage students to share their own stories. The findings show that Educated both conforms to and subverts the Bildungsroman genre. It is concluded that Westover’s autobiography challenges traditional genre conventions and may serve as a valuable tool in the EFL classroom.

Este estudo tem por escopo analisar o conceito das cláusulas de tax sparing e matching credit, os principais argumentos favoráveis e contrários à utilização desses mecanismos e as hipóteses em que tais cláusulas são adotadas, nos âmbitos nacional e internacional. Sabe-se que, em um primeiro momento, a Organização para a Cooperação e Desenvolvimento Econômico (OCDE) chegou a recomendar a utilização das cláusulas de tax sparing nos acordos de bitributação celebrados entre países com graus diferentes de desenvolvimento econômico, como uma forma de atrair investimentos para os países menos desenvolvidos. No entanto, em relatório publicado em 1998, denominado Tax sparing: a reconsideration, a OCDE reviu sua posição inicial sobre o assunto, passando então a desencorajar o uso dessas cláusulas por seus países membros, através de diversas críticas e questionamentos acerca de sua adoção. O Brasil, por sua vez, desde os primeiros acordos de bitributação celebrados, nos primórdios da década de 1960, tem firmado a política de sempre negociar cláusulas de tax sparing e matching credit, especialmente nos acordos celebrados com países desenvolvidos. Considerando-se tal cenário, pretende-se, com o presente trabalho, estudar as cláusulas de tax sparing e matching credit de forma profunda, de modo a oferecer subsídios para um adequado enfrentamento da questão em futuras negociações de acordos de bitributação pelo País. / The purpose of this study is to analyze the concept of tax sparing and matching credit clauses, the main arguments for and against the use of these mechanisms and the circumstances in which such clauses are adopted, nationally and internationally. It is known that, at first, the Organisation for Economic Co-operation and Development (OECD) used to recommend the inclusion of tax sparing clauses in double taxation conventions concluded between countries with different levels of economic development, as a way of attracting investments for less developed countries. However, the OECD revised its initial position on the subject in a report published in 1998, called \"Tax sparing: a reconsideration\", discouraging the use of such clauses by its member countries through various criticisms and questions about their adoption. In its turn, since the first double taxation agreements concluded in the early 1960s the Brazilian policy regarding the matter has always been to negotiate tax sparing and matching credit clauses, especially in conventions with developed countries. Given such a scenario, this paper aims at studying tax sparing and matching credit clauses deeply, in order to provide devices for an accurate understanding of the issue in future negotiations of double taxation conventions by the Country.

Hur barn förhåller sig till regler har belysts i forskning som visat att barnen lägger stor vikt vid moralrelaterade regler. Hur barnen accepterar konventionella regler beror på vilken funktion regeln upplevs fylla. Det som saknas i forskningen är ett dynamiskt perspektiv som tar hänsyn till interagerande aktörers ömsesidiga inflytande över varandra när förutsättningarna förändras och hur detta i sin tur skapar nya förutsättningar. För att belysa detta utgår studien från Giddens struktureringsteori som stipulerar att människors sociala handlingar både formar och formas av de strukturella förutsättningarna till skillnad från ett mer strukturalistiskt perspektiv där aktörerna ses som underkastade den struktur som de verkar inom. Struktureringsteorin möjliggör också för underordnade aktörer att utöva kontroll över de med mera makt. Datainsamlingen har genomförts genom deltagande observationer på en skola. Observationsobjektet har varit incidenter där eleverna agerat på ett sätt som inte är förenligt med verksamhetens konventioner. Fokus har legat på elevernas utnyttjande av resurser i form av material och lokaler. Resultatet visar att inbyggda motsättningar i de strukturella förutsättningarna öppnar en möjlighet för eleverna att ta kontroll över de resurser som personalen försöker reglera. När personalen försöker återta kontrollen resulterar det i oavsiktliga konsekvenser på grund av faktorer som inte uppmärksammats vilket i regel förskjuter problematiken och upprätthåller det olovliga resursutnyttjandet. / How children relate to rules has been highlighted in research in which children attach great importance to moral-related rules. How children accept conventional rules depends on what function the rule is perceived to fulfill. What is missing from the research is a dynamic perspective that considers how interacting actors influence each other when conditions change and how this in turn creates new conditions. To illuminate this, the study is based on Gidden's theory of structuration which stipulates that people's social actions both shape and are shaped by the structural conditions as opposed to a more structuralist perspective where the actors are seen as subjects to the structure in which they operate. The theory of structuration also enables subordinate actors to exercise control over those with more power. The data collection was carried out through participant observations at one school. The object of observation has been incidents where the students acted in a manner incompatible with the conventions of the school. The focus has been on students' utilization of resources in the form of materials and premises. The result shows that built-in contradictions in the structural conditions open opportunities for students to take control of the resources that the staff is trying to regulate. When staff try to regain control, it results in unintended consequences due to factors that have not been recognized, which usually offsets the problem and maintains the unwanted utilization of resources.

Magister Legum - LLM / Chapter 2 of the Constitution contains the Bill of Rights, which ‘enshrines the rights of all people in our country and affirms the democratic values of human dignity, equality and freedom.’1 By rights being afforded to the employee in the workplace, such rights need to be protected (legislation being implemented by legislature is subjugated by the Bill of Rights).2 Labour legislation being implemented in order to protect the rights afforded to the employees,therefore creating fair labour practice in terms of section 23 of the Constitution. Such legislation needs to take in regards various rights of an employee, such as the right to privacy3 of an employee. This resulted in creating domestic legislation in order to protect employees’ rights to privacy. A detail discusses of how various domestic legislation were implemented to protect the right is discussed in Chapter 2. In addition to the implementation of domestic legislation giving effect to the right to fair labour practices, the Constitution requires that international law be considered when individual and a further international obligations with regards to international standards). Section 39(1)(b) provides that ‘when interpreting the Bill of Rights, a court, tribunal or forum must consider international law’. This means that standards set by the International Labour Organisation and Conventions must be considered when interpreting the right to fair labour practice.4 A detailed discussion is dealt with in Chapter 2. The primary research question of this thesis is ‘is an employee’s right to privacy infringed by requiring a medical condition to be disclosed on a sick note for purposes of statutory sick leave?’ In answering this question, a number of ancillary questions must be answered, including whether doctor and patient confidentiality is breached in disclosing such information on a sick note; to what extent medical information can be disclosed in the medical information; whether there is a potential for misuse of information disclosed on the medical certificate against the employee; whether such disclosure of information could lead to unfair labour practice where the employee can be unfairly discriminated against based on such disclosure and how is privacy is being protected and processed in terms of legislation domestically and foreign legislation.