Le contentieux de l’impayé occupe une place importante dans les rapports personnels de l’individu, civils ou commerciaux. Son omniprésence devant l’ensemble des juridictions, est de nature à perturber non pas seulement la santé de l’économie, mais également celle des mécanismes juridiques. D’emblée, l’analyse du contentieux de l’impayé en France et au Maroc nous renvoie à observer une décrue et un accroissement respectifs, de ce type de contentieux devant les juridictions compétentes ces dernières années. En effet, ce type de contentieux ne cesse de s’accroitre devant l’ensemble des juridictions Marocaine, de plus en plus encombrées par ce contentieux et qui subissent avec résignation un phénomène d’impayé explosif. Cette hausse des affaires liées à l’impayé n’est pas un phénomène de circonstances, et n’est pas lié à la crise économique actuelle. Elle résulte d’un accroissement sans précèdent de l’impayé, et un mode de recouvrement qui s’appuie inconditionnellement sur la justice étatique. En France, La situation est bien différente. En effet, la baisse du contentieux de l’impayé devant les juridictions civiles et commerciales, ne résulte point d’un hasard, ou de causes purement accidentelles. Elle résulte vraisemblablement d’une relation synergique d’un ensemble de facteurs. Il s’agit d’une conjonction de plusieurs dispositions législatives, de procédés et de techniques qui ont contribué à cette baisse. Par ailleurs, L’exploration de l’évolution positive ou négative du contentieux de l’impayé ne constitue pas uniquement un moyen idoine pour appréhender la genèse et le fondement de l’impayé, elle constitue également un indicateur fiable de l’approche systémique adoptée en matière de recouvrement de créances dans les deux pays. / Litigation of outstanding plays an important role in personal relationships of the individual, whether civil or commercial. It’s omnipresence in all courts, is likely to affect not only the health of the economy, but also the legal mechanisms. From the outset, the analysis of the outstanding litigation in France and Morocco refers us to observe a recession and a respective increase of this type of litigation in the courts the past few years. Indeed, this type of litigation keeps getting increased in front of all Moroccan courts that are more and more crowded by the litigation and that knows an explosive outstanding phenomenon. The increase related to the unpaid cases is not a phenomenon of circumstances, and is not related to the current economic crisis. It results from an unprecedented increase in the outstanding and a recovery mode that unconditionally supports the justice. In France, the situation is quite different. Indeed, the decline of the outstanding litigation in civil and commercial courts is not the result of chance or purely accidental causes but it’s likely the result of a synergistic combination of different factors. It is a combination of several laws, processes and techniques that have contributed to this decline. In addition, the exploration of the positive or negative trends in litigation is not only a suitable way to understand the origin and foundation of the unpaid but also a reliable indicator to the systemic approach adopted for the recovery of claims in both countries.

In thesis on the topic Outstanding of entrepreneurial subjects from legal and accounting view I tried explained problems of overdue outstanding. Than I applied the theoretic piece of knowledge in practical section. I tried show on four enterprises (one Limited Company and three join stock companies) how they form accounting emendatory items, how was the height of outstanding and tax emendatory items in three years (at intervals years 2004 to 2006) and farther approve if there is some structure between the height of outstanding and other indexes. Introduction of my thesis refer to creation, operating and provision overdue outstanding. Control of doubtful or irrecoverable outstanding is very challenging and it does not bear such effect, like if the outstanding was paid in time. Next I dealed with outstanding in the insolvence proceeding and compensatory procedure, appreciation and bookkeeping of outstanding in the theoretic section.

The advent of democracy brought about changes in the cultural heritage landscape. Cultural heritage used to be a preserve of the rich and experts. Heritage of places is not found lying around for it to be discovered, but it is continually reproduced to suit the needs of that particular society. Reproduction of heritage is due to it being amenable to be used and reused to suit the needs of that grouping. Cultural heritage in South Africa offers is used as an economic tool as it offers easy access for participants to the cultural tourism industry. The capital outlay is usually minimal. Politicians also use cultural heritage to create new identities. In South Africa, during the early stages of democracy, heritage was used to promote national reconciliation and nation-building. Robben Island was used as a flagship institution to open up the cultural heritage space and give voice to those previously denied access or whose heritage was distorted or misrepresented. Robben Island, a place of atrocity stemming from the colonial period, was seen as a beacon of hope and promoted as a symbol of the triumph of the human spirit over adversity. The site's positioning as an economic tool and fostering notions of national unity invariably leads to selecting a layer that will resonate with the nationalist ideals. The exploratory study uses interviews with tour guides and heritage experts to examine the message told to visitors. The results obtained are contrasted with the national legislation, the site's conservation management plans, and UNESCO's requirements for listed sites. At an international level, UNESCO is concerned with preserving the outstanding universal value of sites. The preservation of the heritage at a local level is done through national legislation.

Control of outstanding is one of the most important activities of financial flow managing. A company should have a lot of working funds to its running and development. However, if company{\crq}s debtors do not pay their accounts, the company will be threatened by problems with its liquidity. For this reason it is necessary not to underestimate outstanding control as is in many companies occurred. First it is necessary to screen companies´ standing and put the accent on terms of contract so that debts will be paid in a term of maturity. However, if disputable or desperate debts will appear (even thought precautions are done), it is required to use all of the possible security instruments, with respect to their effectiveness. In my diploma thesis I would like to evaluate control of outstanding and then I make a proposal of debts control system in the ABCmont company. Integral part of my case study will be a rating of the particular customers´ segment, methods of the emendatory items and possibilities of accountant and taxation solutions.

The main focus of the work is to search for the greatest Czech, according to opinion of the 9th grade students. Other goal was to create and apply a project, through which we gathered information. Another goal was to find out if the students are interested in these persons out of the school education. Two methods were used to fulfil these goals - a survey and a project. The results of survey are: 1st place - Charles Fourth, 2nd place - Tomáš Garrigue Masaryk and 3rd place - Václav Havel. The survey also showed that students are in mostly interested in these persons. If they do, they use internet and documentary movies as main sources of information rather than specialised literature. The final reflection of the project indicates that students liked it and considered it as interesting.

This research study was developed to investigate a group of Outstanding college personalities in Iran. The purposes of the study were: (a) to identify a "frequently nominated" group and an "infrequently nominated" group of University of Isfahan students based on the social criterion of "outstanding personality development"; (b) to determine whether or not "friendship nominations" unduly influenced the selection of "frequently nominated" students; (c) to determine whether or not "frequently nominated" and "infrequently nominated" students could be reliably differentiated on stressful life events, developmental histories, mental health adjustment, expressed needs, and descriptive data; and (d) to present a summary of the most striking and consistent findings on personality development of the "frequently nominated" students. This study concludes that 1. A "frequently nominated" group and an "infrequently nominated" group of normal Iranian student personalities, based on the social criterion of "outstanding personality development," can be identified and statistically differentiated. 2. "Outstanding" Iranian student personalities have greater affiliative capacities than other normal Iranian student personalities. 3. "Outstanding" Iranian student personalities possess ego strength, as evidenced by their desire to make decisions from inner self evaluations and to break parental standards, to a greater extent than other normal Iranian student personalities. 4. "Outstanding" Iranian student personalities do not practice self—sacrifice. 5. "Outstanding" Iranian student personalities are actualizing their capacities to a greater degree than are other normal Iranian student personalities. 6. "Outstanding" Iranian student personalities are not free from stressful situations, problems, or inner conflicts.

Este trabalho apresenta a relação de interdependência entre a teodicéia da Igreja Universal do Reino de Deus, sua prática discursiva, suas estratégias comunicacionais, seus paradoxos e coerêcias e a mudança das representações e padrões comportamentais de seus crentes e/ou de seus adeptos. Assim temos a temática da religião e representação do mundo, objetivando demonstrar a complexidade do fenômeno religioso em sua dupla função: social e psicológica. Depois temos, as características da IURD, que a diferenciam no contexto do neopentecostalismo, seus traços estruturais marcantes relacionados com os traços estruturais da sociedade brasileira. Faz-se uma análise da obra de Edir Macedo O Perfil do Homem de Deus, demonstrando os paradoxos presentes entre a linguagem textual e oral, das reuniões da referida Igreja. Segue-se com a análise dos depoimentos de crentes e/ou de adeptos, verificando o processo de internalização, por parte dos mesmos das estratégias comunicacionais adotadas pela Universal, como força motriz da mudança das representações e padrões comportamentais, pelo encontro de uma estrutura de plausibilidade do mundo, ao mesmo tempo em que se objetiva tentar esclarecer a prática discursiva da Igreja, diretamente relacionada com mentes individuais e grupais de caráter regressivo, isto é, imediatistas, intolerantes às frustrações, ambivalentes, ou seja, não conseguindo traduzir adequadamente a realidade, para os quais o discurso do aqui e agora se adequa. Finalmente, aborda-se a temática: secularização, ambivalência e reencantamento do mundo, utilizando-se como matriz teórica as abordagens e concepções de Peter Berger e Zygmunt Bauman, demonstrando ser o fenômeno Universal do Reino de Deus e seu vínculo com seus crentes e/ou seus adeptos reflexo do processo de secularização que se encontra acompanhado do reencantamento do mundo. É uma tentativa de dar um novo enfoque ao assunto Universal do Reino de Deus, sem prender-se por um só caminho, mas mostrar-se uma abordagem diferente das opções existentes no âmbito da Sociologia das Religiões. / This work presents the interdependence relationship among the teodicéia of the Universal Church of Kingdon of God, your discursive practice, your comunicationals strategies, your paradoxes and coherences and the change of the representations and comportamentals patterns of your believers and/or of your followers. Thus we have the thematic of the religion and representation of the world, aiming at to demonstrate the complexity of the religions phenomenon in your double function: social and psychological. Then it in the context of the neopentecostalism, your outstanding structural lines related with the strtuctural lines of the Brazilian society. Analysis of Edir Macedo “Work the Man’s of God Profile”, demonstrat the present paradoxes among the textual and oral language, of the meetings of the referred Church. It is followed by the analysis of the Universal, as driving force of the change of the representations and comportamentals patterns, for the encounter of a struture of plausibility of the word, at the same time in which it aims to try clearing the discursive practice of the church, diretly related with individual minds and you group of regressive charater, that is, imediatistas, intolerant to the frustrations, ambivalent, in other words, not getting to translate the reality appropriately, for the ones which the speech of the “here and now” is adapted. Finally, the thematic is approached secularizacion, ambivalence aond reenchantement of the world, bring used as the practical head office the approaches and conceptions of Peter Berger and Zygmunt Bauman, demonstrating to be the Universal phenomenon of Kingdon of God and your entail with your believers and your followers the reflex of the secularizacion process that one find accompanied of the reenchantment of the world. It is on attempt of giving a new four of the Universal of Kingdon of God, without arresting for only one road, but to show and approach different from the existent options in the scope of the Sociology of the Religions.

Este trabalho apresenta a relação de interdependência entre a teodicéia da Igreja Universal do Reino de Deus, sua prática discursiva, suas estratégias comunicacionais, seus paradoxos e coerêcias e a mudança das representações e padrões comportamentais de seus crentes e/ou de seus adeptos. Assim temos a temática da religião e representação do mundo, objetivando demonstrar a complexidade do fenômeno religioso em sua dupla função: social e psicológica. Depois temos, as características da IURD, que a diferenciam no contexto do neopentecostalismo, seus traços estruturais marcantes relacionados com os traços estruturais da sociedade brasileira. Faz-se uma análise da obra de Edir Macedo O Perfil do Homem de Deus, demonstrando os paradoxos presentes entre a linguagem textual e oral, das reuniões da referida Igreja. Segue-se com a análise dos depoimentos de crentes e/ou de adeptos, verificando o processo de internalização, por parte dos mesmos das estratégias comunicacionais adotadas pela Universal, como força motriz da mudança das representações e padrões comportamentais, pelo encontro de uma estrutura de plausibilidade do mundo, ao mesmo tempo em que se objetiva tentar esclarecer a prática discursiva da Igreja, diretamente relacionada com mentes individuais e grupais de caráter regressivo, isto é, imediatistas, intolerantes às frustrações, ambivalentes, ou seja, não conseguindo traduzir adequadamente a realidade, para os quais o discurso do aqui e agora se adequa. Finalmente, aborda-se a temática: secularização, ambivalência e reencantamento do mundo, utilizando-se como matriz teórica as abordagens e concepções de Peter Berger e Zygmunt Bauman, demonstrando ser o fenômeno Universal do Reino de Deus e seu vínculo com seus crentes e/ou seus adeptos reflexo do processo de secularização que se encontra acompanhado do reencantamento do mundo. É uma tentativa de dar um novo enfoque ao assunto Universal do Reino de Deus, sem prender-se por um só caminho, mas mostrar-se uma abordagem diferente das opções existentes no âmbito da Sociologia das Religiões. / This work presents the interdependence relationship among the teodicéia of the Universal Church of Kingdon of God, your discursive practice, your comunicationals strategies, your paradoxes and coherences and the change of the representations and comportamentals patterns of your believers and/or of your followers. Thus we have the thematic of the religion and representation of the world, aiming at to demonstrate the complexity of the religions phenomenon in your double function: social and psychological. Then it in the context of the neopentecostalism, your outstanding structural lines related with the strtuctural lines of the Brazilian society. Analysis of Edir Macedo “Work the Man’s of God Profile”, demonstrat the present paradoxes among the textual and oral language, of the meetings of the referred Church. It is followed by the analysis of the Universal, as driving force of the change of the representations and comportamentals patterns, for the encounter of a struture of plausibility of the word, at the same time in which it aims to try clearing the discursive practice of the church, diretly related with individual minds and you group of regressive charater, that is, imediatistas, intolerant to the frustrations, ambivalent, in other words, not getting to translate the reality appropriately, for the ones which the speech of the “here and now” is adapted. Finally, the thematic is approached secularizacion, ambivalence aond reenchantement of the world, bring used as the practical head office the approaches and conceptions of Peter Berger and Zygmunt Bauman, demonstrating to be the Universal phenomenon of Kingdon of God and your entail with your believers and your followers the reflex of the secularizacion process that one find accompanied of the reenchantment of the world. It is on attempt of giving a new four of the Universal of Kingdon of God, without arresting for only one road, but to show and approach different from the existent options in the scope of the Sociology of the Religions.

The aim of my thesis was to analysis the material flow in the company Prym Consumer CZ s.r.o. In the thesis I have described relations with suppliers, which is worth mentioning a consignment stock. Most I have focused on the evaluation of stock control {--} from the description of stores, to draft their own inventory management.

Este trabalho apresenta a relação de interdependência entre a teodicéia da Igreja Universal do Reino de Deus, sua prática discursiva, suas estratégias comunicacionais, seus paradoxos e coerêcias e a mudança das representações e padrões comportamentais de seus crentes e/ou de seus adeptos. Assim temos a temática da religião e representação do mundo, objetivando demonstrar a complexidade do fenômeno religioso em sua dupla função: social e psicológica. Depois temos, as características da IURD, que a diferenciam no contexto do neopentecostalismo, seus traços estruturais marcantes relacionados com os traços estruturais da sociedade brasileira. Faz-se uma análise da obra de Edir Macedo O Perfil do Homem de Deus, demonstrando os paradoxos presentes entre a linguagem textual e oral, das reuniões da referida Igreja. Segue-se com a análise dos depoimentos de crentes e/ou de adeptos, verificando o processo de internalização, por parte dos mesmos das estratégias comunicacionais adotadas pela Universal, como força motriz da mudança das representações e padrões comportamentais, pelo encontro de uma estrutura de plausibilidade do mundo, ao mesmo tempo em que se objetiva tentar esclarecer a prática discursiva da Igreja, diretamente relacionada com mentes individuais e grupais de caráter regressivo, isto é, imediatistas, intolerantes às frustrações, ambivalentes, ou seja, não conseguindo traduzir adequadamente a realidade, para os quais o discurso do aqui e agora se adequa. Finalmente, aborda-se a temática: secularização, ambivalência e reencantamento do mundo, utilizando-se como matriz teórica as abordagens e concepções de Peter Berger e Zygmunt Bauman, demonstrando ser o fenômeno Universal do Reino de Deus e seu vínculo com seus crentes e/ou seus adeptos reflexo do processo de secularização que se encontra acompanhado do reencantamento do mundo. É uma tentativa de dar um novo enfoque ao assunto Universal do Reino de Deus, sem prender-se por um só caminho, mas mostrar-se uma abordagem diferente das opções existentes no âmbito da Sociologia das Religiões. / This work presents the interdependence relationship among the teodicéia of the Universal Church of Kingdon of God, your discursive practice, your comunicationals strategies, your paradoxes and coherences and the change of the representations and comportamentals patterns of your believers and/or of your followers. Thus we have the thematic of the religion and representation of the world, aiming at to demonstrate the complexity of the religions phenomenon in your double function: social and psychological. Then it in the context of the neopentecostalism, your outstanding structural lines related with the strtuctural lines of the Brazilian society. Analysis of Edir Macedo “Work the Man’s of God Profile”, demonstrat the present paradoxes among the textual and oral language, of the meetings of the referred Church. It is followed by the analysis of the Universal, as driving force of the change of the representations and comportamentals patterns, for the encounter of a struture of plausibility of the word, at the same time in which it aims to try clearing the discursive practice of the church, diretly related with individual minds and you group of regressive charater, that is, imediatistas, intolerant to the frustrations, ambivalent, in other words, not getting to translate the reality appropriately, for the ones which the speech of the “here and now” is adapted. Finally, the thematic is approached secularizacion, ambivalence aond reenchantement of the world, bring used as the practical head office the approaches and conceptions of Peter Berger and Zygmunt Bauman, demonstrating to be the Universal phenomenon of Kingdon of God and your entail with your believers and your followers the reflex of the secularizacion process that one find accompanied of the reenchantment of the world. It is on attempt of giving a new four of the Universal of Kingdon of God, without arresting for only one road, but to show and approach different from the existent options in the scope of the Sociology of the Religions.