Summaries in Afrikaans and English / Text in Afrikaans / In hierdie ondersoek is daar navorsing gedoen oor die aard en rol van fisiese beheer in die sakereg met die oog daarop om dit te omskryf en die funksies daarvan te identifiseer. By die verkryging van eiendomsreg word net vereis dat die fisiese beheer wat ten aansien van die saak uitgeoefen word, effektief moet wees. Of 'n saak effektief beheer word al dan nie, word aan die hand van die heersende verkeersopvattings getoets. Hierdie verkeersmaatstawwe wat in die praktyk ten aansien van bepaalde soorte sake uitgekristalliseer het, is buigsaam en veranderlik en dit maak dit moontlik dat die reg by maatskaplike en ekonomiese veranderinge aanpas. Die funksie van fisiese beheer in gevalle van verkryging is altyd publisiteit. In die geval van die beskerming van eiendomsreg word fisiese beheer besonder breed omskryf en daar word slegs verwag dat die persoon van wie die saak teruggeeis word, genoegsame beheer daaroor moet he om dit te kan teruggee. Die funksie van beheer is hier suiwer funksioneel. By die verlies van eiendomsreg speel fisiese beheer nie juis 'n besondere rol nie aangesien die verlies van beheer nie noodwendig op die verlies of beeindiging van eiendomsreg dui nie. Wanneer dit wel ter sprake kom, is die funksie daarvan publisiteit. In die geval van die verkryging van besit en houerskap, dien daarop gelet te word dat die enigste vereiste is dat beheer effektief moet wees en dit word weer eens aan die hand van verkeersmaatstawwe bepaal. Fisiese beheer word strenger omskryf vir verkryging as vir behoud. By die beskerming van besit en houerskap is die enigste vereiste wat gestel word dat beheer vreedsaam en ongestoord moes gewees het. Wanneer beheer oor 'n saak verloor word, gaan dit gewoonlik gepaard met die verlies van besit of houerskap. Die funksie van fisiese beheer is deurgaans publisiteit. Fisiese beheer word redelik streng omskryf vir doeleindes van 'n gewone pand en daar word gewoonlik vereis dat die pandsaak gelewer en gehou moet word vir die vestiging en behoud van 'n pandreg. Die funksies van beheer is hier sekuriteit en publisiteit. / This study examines the nature and role of physical control in the law of property with a view to defining this concept and identifying its functions. The only requirement for the acquisition of ownership is the exercise of effective physical control of the thing in question. Whether or not a thing is physically under control, is determined by the application of legal indicators deriving from use and custom. Such indicators as have cristallised in practice in respect of certain classes of things, are flexible and variable and enable the law to adjust to social and economical changes. The function of physical control in cases of acquisition is always publicity. The definition of physical control in cases of protection of ownership is particularly wide, the only requirement being that the person from whom the thing is reclaimed must have sufficient physical control of it to enable him to return it. The function of control is purely functional. Since loss of control does not necessarily indicate the termination or loss of ownerhip, physical control has no significant part to play in respect of loss, of ownership. Where it does come into play, however, its function will be publicity. In cases of acquisition of possession and holdership it is essential that physical control of the thing is effective and once again this will be determined by application of legal indicators. The definition of physical control is much narrower in respect of acquisition than in respect of retention. The only requisite for the protection of possession and holdership is peaceful and undisturbed physical control. Loss of control of a thing is usually indicative of loss of possession or holdership. Throughout the function of control is publicity. Physical control is quite narrowly defined in cases of ordinary pledge insofar as delivery and retention of the pledge object are usually required for the establishment and continuation of the pledge. In this instance, physical control serves the functions of both publicity and security. / Mercantile Law / LL.D.

家族企業約佔我國上市公司的80.63％，其管理權與經營權多掌握在同一家族中，家族對企業有很大的影響力。本研究探討家族企業與非家族企業多角化程度與董監質押比例之高低跟盈餘管理之關聯性。 本研究以我國1997年至2006年底之上市公司為樣本，實證結果發現：(1)家族企業較非家族企業從事盈餘管理的可能性為高；(2)當公司多角化經營程度越高時，公司有較大之誘因進行盈餘管理之行為，然而當公司為家族企業且其多角化程度越高時，反而會降低家族企業盈餘管理可能性；(3)家族企業樣本中，多角化經營程度高低，與家族企業是否從事盈餘管理並無顯著之關係；(4)公司非相關多角化經營之高低，與家族企業是否從事盈餘管理，並無顯著之關係；(5)公司董監事質押比率之高低，與家族企業是否從事盈餘管理，並無顯著之關係。 / Family firms take about 81% of the listed firms in Taiwan. This study investigates the relation between business diversification and earnings management and that between stock pledge of directors and earnings management under the family-firms/non-family -firms setting. Based on the sample of firms listed in Taiwan during 1997-2006, the empirical results show that the family companies are more apt to manipulate earnings than the non-family companies. The higher the degree of diversification, the more the companies are apt to manipulate the earnings. However, neither unrelated diversification nor stock pledge of directors is related to earning management. Contrast to non-families, well-diversified family companies may decrease the possibility of earnings management, but taking family companies as a sample, diversification is not associated with earnings management.

Parallèlement à la dernière réforme française du droit des sûretés, les sûretés réelles chinoises ont été rénovées par la loi sur les droits réels promulguée à la même période. En s’appuyant sur une étude compréhensive des normes législative et réglementaire autour du sujet, cette thèse, essentiellement basée sur le droit chinois, révèle qu’en matière de sûreté réelle, le droit chinois se nuance du droit français et analyse les raisons et les effets de ces différences au-dessous des termes ou notions similaires. Après l’étude comparative, la thèse arrive à la conclusion que le droit chinois des sûretés réelles nécessite un futur regroupement en dépit de la nouvelle loi sur les droits réels. / During the same period, a reform of security law had completed in France, while the Chinese real rights law which has renovated security rights in rem was about to be promulgated in China. This thesis, based on Chinese law and drawing upon a comprehensive study of laws and administrative regulations on the subject, reveals the differences between Chinese and French law and analyze their cause and effect behind similar terms and notions. Grounded on the comparative study, the thesis draws the conclusion that the Chinese system of security rights in rem requires a further reform despite the arrival of new law.

Esta dissertação baseia-se na pesquisa etnográfica desenvolvida desde 2008 nas comunidades quilombolas de Capororocas e Olhos d´ Água, no município de Tavares, Rio Grande do Sul, entre os membros da Irmandade do Rosário de Tavares. O ritual do Ensaio de Promessa Quicumbi, performatizado por homens em dias de pagamento de promessas, em louvor a Nossa Senhora do Rosário, reconhecida localmente como a protetora dos negros, evoca através dos sons e da dança a memória da escravidão, oralmente transmitida. Essa manifestação religiosa afro-brasileira, semelhante ao sotaque das congadas, é marcada pelos cânticos, geralmente de cunho religioso, que ao longo de doze a quatorze horas são entoados com acompanhamento de tambores, recorecos e pandeiros. A sonoridade, fortemente marcada por versos e repetições, tem atualmente se configurado como marca diacrítica nos pleitos reivindicatórios territoriais e por reconhecimento. Os sons, performatizados no e através do corpo, narram e comunicam a presença negra e acentuam, através do canto e do ritmo, a ligação dos membros da Irmandade de Tavares com o divino, além de compor uma paisagem sonora que é indissociável do território por eles reivindicado. Dessa forma, busco compreender a multiplicidade de sentidos, através dos versos e gestos do Ensaio, assim como das experiências e memórias dos membros da Irmandade de Tavares, músicos e dançantes; e junto aos promesseiros e especialistas locais, os saberes, práticas musicais e agenciamentos que atravessam a performance do Ensaio. / This Master’s thesis is based on ethnographic research conducted since 2008 among quilombola communities Capororocas and Olhos d'Agua in the city of Tavares, Rio Grande do Sul, with the members of the Tavares Brotherhood. The Quicumbi Pledge ritual, performed by men in days of pledge payment in honor of Nossa Senhora do Rosário (known locally as protector of the black people), evokes through sounds and dance the memory of slavery, orally transmitted. This manifestation of African-Brazilian religion, similar to the congas accent, is strongly marked by singing, usually with religious overtones, and is sung with drum accompaniment of reco-recos and tambourines throughout twelve to fourteen hours. The sound, strongly marked by lines and repetitions, has now been configured as a diacritical mark in the land demand areas and by recognition. The sounds, performed on and through the body, tell and report the black presence and stress, through singing and rhythm, the link between the members of the Tavares Brotherhood and the divine. These sounds also compose a soundscape that is inseparable from the claimed land. Thus, I seek to understand the multiplicity of senses through text and gestures of the pledge ritual, as well as the experiences and memories of members of the Tavares Brotherhood, musicians and dancers, close to the people’s pledge and local experts, the knowledge, practices and musical assemblages that cross the performance of the test.

Submitted by Fábio Roberto Barros Mello (frb_mello@hotmail.com) on 2017-05-31T15:13:44Z No. of bitstreams: 1 Dissertação - Mestrado - Direito - Fabio Mello - NPC - 26.05.2017 - Biblioteca Digital FGV.pdf: 1428354 bytes, checksum: 1cd4b14e8d43ff7d132772e2c7f2f40c (MD5) / Approved for entry into archive by Joana Martorini (joana.martorini@fgv.br) on 2017-05-31T15:42:22Z (GMT) No. of bitstreams: 1 Dissertação - Mestrado - Direito - Fabio Mello - NPC - 26.05.2017 - Biblioteca Digital FGV.pdf: 1428354 bytes, checksum: 1cd4b14e8d43ff7d132772e2c7f2f40c (MD5) / Made available in DSpace on 2017-05-31T17:16:41Z (GMT). No. of bitstreams: 1 Dissertação - Mestrado - Direito - Fabio Mello - NPC - 26.05.2017 - Biblioteca Digital FGV.pdf: 1428354 bytes, checksum: 1cd4b14e8d43ff7d132772e2c7f2f40c (MD5) Previous issue date: 2017-05-12 / This paper aims to study the negative pledge clause, to establish identity points and its compatibility with the Brazilian law, and to draw lessons from foreign experience to help its practical application of signed business in Brazil. The study is justified by the idea that legal certainty, which corresponds to the existence of suitable and effective instruments to satisfy the obligations, is an important factor to take into consideration when formalizing legal business. In this context arises the relevance of the warranties, either generic, based on financial liability, or any of the typical figures provided by the law. However, not always the guarantees are fully effective, raising the need to strengthen the protection system. The alternative and solution may be found in the covenants, which correspond to a legal category originated in the common law. It raises from the structure of commitments with the objective of building a greater business security environment. Under the civil law, the equivalent is the legal category called security and safety clauses, which, among others, is specified in negative pledge clause. This figure corresponds to the obligation of not offering guarantees on assets to other creditors. It acts enabling the creditor to accelerate credit satisfaction or prevents others from gaining such an advantage. These and other issues associated with negative pledge clause will be developed throughout the work. / O presente trabalho tem como objeto o estudo da negative pledge clause, a fim de estabelecer pontos de identidade e a compatibilidade dela com o direito brasileiro, assim como extrair lições da experiência estrangeira para ajudar na sua aplicação prática em negócios firmados e executados no Brasil. O estudo se justifica a partir da ideia de que a segurança jurídica, a qual corresponde à existência de instrumentos aptos e eficazes à satisfação das obrigações, é um importe fator a ser considerado na formalização do negócio jurídico. Desse contexto advém a relevância das garantias, sejam elas a genérica, fundada na responsabilidade patrimonial, ou alguma das figuras típicas, conforme rol previsto na legislação material. Ocorre que nem sempre as garantias são plenamente efetivas, suscitando a necessidade de fortalecimento desse sistema de proteção. A alternativa e a solução podem estar nos covenants. Correspondem eles a categoria jurídica oriunda da common law, desenvolvidos a partir da estruturação de obrigações com a finalidade de construir ambiente de maior segurança negocial. No âmbito da civil law, equivalem às cláusulas de garantia e segurança, que se especificam, dentre outras, na negative pledge clause. Esta corresponde, em linhas gerais, à obrigação de não oferecimento de garantias sobre bens a outros credores. Atua, possibilitando que o credor acelere a satisfação de crédito ou impedindo que os demais obtenham semelhante posição de vantagem. Estas e outras questões inerentes à negative pledge clause serão desenvolvidas ao longo do trabalho.

Summaries in Afrikaans and English / Text in Afrikaans / In hierdie ondersoek is daar navorsing gedoen oor die aard en rol van fisiese beheer in die sakereg met die oog daarop om dit te omskryf en die funksies daarvan te identifiseer. By die verkryging van eiendomsreg word net vereis dat die fisiese beheer wat ten aansien van die saak uitgeoefen word, effektief moet wees. Of 'n saak effektief beheer word al dan nie, word aan die hand van die heersende verkeersopvattings getoets. Hierdie verkeersmaatstawwe wat in die praktyk ten aansien van bepaalde soorte sake uitgekristalliseer het, is buigsaam en veranderlik en dit maak dit moontlik dat die reg by maatskaplike en ekonomiese veranderinge aanpas. Die funksie van fisiese beheer in gevalle van verkryging is altyd publisiteit. In die geval van die beskerming van eiendomsreg word fisiese beheer besonder breed omskryf en daar word slegs verwag dat die persoon van wie die saak teruggeeis word, genoegsame beheer daaroor moet he om dit te kan teruggee. Die funksie van beheer is hier suiwer funksioneel. By die verlies van eiendomsreg speel fisiese beheer nie juis 'n besondere rol nie aangesien die verlies van beheer nie noodwendig op die verlies of beeindiging van eiendomsreg dui nie. Wanneer dit wel ter sprake kom, is die funksie daarvan publisiteit. In die geval van die verkryging van besit en houerskap, dien daarop gelet te word dat die enigste vereiste is dat beheer effektief moet wees en dit word weer eens aan die hand van verkeersmaatstawwe bepaal. Fisiese beheer word strenger omskryf vir verkryging as vir behoud. By die beskerming van besit en houerskap is die enigste vereiste wat gestel word dat beheer vreedsaam en ongestoord moes gewees het. Wanneer beheer oor 'n saak verloor word, gaan dit gewoonlik gepaard met die verlies van besit of houerskap. Die funksie van fisiese beheer is deurgaans publisiteit. Fisiese beheer word redelik streng omskryf vir doeleindes van 'n gewone pand en daar word gewoonlik vereis dat die pandsaak gelewer en gehou moet word vir die vestiging en behoud van 'n pandreg. Die funksies van beheer is hier sekuriteit en publisiteit. / This study examines the nature and role of physical control in the law of property with a view to defining this concept and identifying its functions. The only requirement for the acquisition of ownership is the exercise of effective physical control of the thing in question. Whether or not a thing is physically under control, is determined by the application of legal indicators deriving from use and custom. Such indicators as have cristallised in practice in respect of certain classes of things, are flexible and variable and enable the law to adjust to social and economical changes. The function of physical control in cases of acquisition is always publicity. The definition of physical control in cases of protection of ownership is particularly wide, the only requirement being that the person from whom the thing is reclaimed must have sufficient physical control of it to enable him to return it. The function of control is purely functional. Since loss of control does not necessarily indicate the termination or loss of ownerhip, physical control has no significant part to play in respect of loss, of ownership. Where it does come into play, however, its function will be publicity. In cases of acquisition of possession and holdership it is essential that physical control of the thing is effective and once again this will be determined by application of legal indicators. The definition of physical control is much narrower in respect of acquisition than in respect of retention. The only requisite for the protection of possession and holdership is peaceful and undisturbed physical control. Loss of control of a thing is usually indicative of loss of possession or holdership. Throughout the function of control is publicity. Physical control is quite narrowly defined in cases of ordinary pledge insofar as delivery and retention of the pledge object are usually required for the establishment and continuation of the pledge. In this instance, physical control serves the functions of both publicity and security. / Mercantile Law / LL.D.

Esta dissertação baseia-se na pesquisa etnográfica desenvolvida desde 2008 nas comunidades quilombolas de Capororocas e Olhos d´ Água, no município de Tavares, Rio Grande do Sul, entre os membros da Irmandade do Rosário de Tavares. O ritual do Ensaio de Promessa Quicumbi, performatizado por homens em dias de pagamento de promessas, em louvor a Nossa Senhora do Rosário, reconhecida localmente como a protetora dos negros, evoca através dos sons e da dança a memória da escravidão, oralmente transmitida. Essa manifestação religiosa afro-brasileira, semelhante ao sotaque das congadas, é marcada pelos cânticos, geralmente de cunho religioso, que ao longo de doze a quatorze horas são entoados com acompanhamento de tambores, recorecos e pandeiros. A sonoridade, fortemente marcada por versos e repetições, tem atualmente se configurado como marca diacrítica nos pleitos reivindicatórios territoriais e por reconhecimento. Os sons, performatizados no e através do corpo, narram e comunicam a presença negra e acentuam, através do canto e do ritmo, a ligação dos membros da Irmandade de Tavares com o divino, além de compor uma paisagem sonora que é indissociável do território por eles reivindicado. Dessa forma, busco compreender a multiplicidade de sentidos, através dos versos e gestos do Ensaio, assim como das experiências e memórias dos membros da Irmandade de Tavares, músicos e dançantes; e junto aos promesseiros e especialistas locais, os saberes, práticas musicais e agenciamentos que atravessam a performance do Ensaio. / This Master’s thesis is based on ethnographic research conducted since 2008 among quilombola communities Capororocas and Olhos d'Agua in the city of Tavares, Rio Grande do Sul, with the members of the Tavares Brotherhood. The Quicumbi Pledge ritual, performed by men in days of pledge payment in honor of Nossa Senhora do Rosário (known locally as protector of the black people), evokes through sounds and dance the memory of slavery, orally transmitted. This manifestation of African-Brazilian religion, similar to the congas accent, is strongly marked by singing, usually with religious overtones, and is sung with drum accompaniment of reco-recos and tambourines throughout twelve to fourteen hours. The sound, strongly marked by lines and repetitions, has now been configured as a diacritical mark in the land demand areas and by recognition. The sounds, performed on and through the body, tell and report the black presence and stress, through singing and rhythm, the link between the members of the Tavares Brotherhood and the divine. These sounds also compose a soundscape that is inseparable from the claimed land. Thus, I seek to understand the multiplicity of senses through text and gestures of the pledge ritual, as well as the experiences and memories of members of the Tavares Brotherhood, musicians and dancers, close to the people’s pledge and local experts, the knowledge, practices and musical assemblages that cross the performance of the test.

Esta dissertação baseia-se na pesquisa etnográfica desenvolvida desde 2008 nas comunidades quilombolas de Capororocas e Olhos d´ Água, no município de Tavares, Rio Grande do Sul, entre os membros da Irmandade do Rosário de Tavares. O ritual do Ensaio de Promessa Quicumbi, performatizado por homens em dias de pagamento de promessas, em louvor a Nossa Senhora do Rosário, reconhecida localmente como a protetora dos negros, evoca através dos sons e da dança a memória da escravidão, oralmente transmitida. Essa manifestação religiosa afro-brasileira, semelhante ao sotaque das congadas, é marcada pelos cânticos, geralmente de cunho religioso, que ao longo de doze a quatorze horas são entoados com acompanhamento de tambores, recorecos e pandeiros. A sonoridade, fortemente marcada por versos e repetições, tem atualmente se configurado como marca diacrítica nos pleitos reivindicatórios territoriais e por reconhecimento. Os sons, performatizados no e através do corpo, narram e comunicam a presença negra e acentuam, através do canto e do ritmo, a ligação dos membros da Irmandade de Tavares com o divino, além de compor uma paisagem sonora que é indissociável do território por eles reivindicado. Dessa forma, busco compreender a multiplicidade de sentidos, através dos versos e gestos do Ensaio, assim como das experiências e memórias dos membros da Irmandade de Tavares, músicos e dançantes; e junto aos promesseiros e especialistas locais, os saberes, práticas musicais e agenciamentos que atravessam a performance do Ensaio. / This Master’s thesis is based on ethnographic research conducted since 2008 among quilombola communities Capororocas and Olhos d'Agua in the city of Tavares, Rio Grande do Sul, with the members of the Tavares Brotherhood. The Quicumbi Pledge ritual, performed by men in days of pledge payment in honor of Nossa Senhora do Rosário (known locally as protector of the black people), evokes through sounds and dance the memory of slavery, orally transmitted. This manifestation of African-Brazilian religion, similar to the congas accent, is strongly marked by singing, usually with religious overtones, and is sung with drum accompaniment of reco-recos and tambourines throughout twelve to fourteen hours. The sound, strongly marked by lines and repetitions, has now been configured as a diacritical mark in the land demand areas and by recognition. The sounds, performed on and through the body, tell and report the black presence and stress, through singing and rhythm, the link between the members of the Tavares Brotherhood and the divine. These sounds also compose a soundscape that is inseparable from the claimed land. Thus, I seek to understand the multiplicity of senses through text and gestures of the pledge ritual, as well as the experiences and memories of members of the Tavares Brotherhood, musicians and dancers, close to the people’s pledge and local experts, the knowledge, practices and musical assemblages that cross the performance of the test.

This thesis is an analytical exploration of the influence of medieval theology on contemporary scholastic traditionalist polemics within Sunni Islam. Intra-Sunni sectarian polemics as an emerging area of study is relatively untouched as opposed to sectarian violence. A detailed mapping of the theological terrain from the genesis of Sunni ‘orthodoxy’ and the perennial tensions within the classical theological tradition and how they have manifested parochially into the contemporary scholastic traditionalist trends of the Barelwi, Deobandi, Ahl-i-Ḥadīth and Wahhābī within the backdrop of the Sufi-Salafi contestation of Sunni authenticity is timely. Concern regarding growing extremism prompted Muslim Ulama, academics and political leaders to create unity initiatives such as the Amman Message and the Sunni Pledge in dealing with this problem and also delineating ‘orthodoxy’. The theological basis for these neo-credos can be explained as doctrinal ‘minimalism’. Minimalism is a growing social construction of scholastic traditionalists through which the warring factions are attempting to salvage the historical continuity with ‘orthodoxy’ and placate Sunni infighting. The thesis aims to examine the theological veracity of the minimalism project and explore its doctrinal, methodological and ethical facets. Polemicism and excommunication is the current state of affairs within Sunni theological discourse. Minimalism is deemed as the antidote to this problem.

隨著科技的進步、無形資產佔公司企業比重日益漸增，逐漸取代傳統有形資產主導地位，並成為企業最具競爭力及影響力的資產。從總體角度來看，越來越多的國家將無形資產視為衡量國際競爭力的重要指標，但由於無形資產的特殊性，從開發到經營保護皆須有技術與財務審查且離不開大量的資金投入，但在傳統融資方式加上無形資產交易成本高、價值不易評估等特性下，較不易通過銀行業融資渠道獲取足夠資金。因此本研究探討無形資產在具備哪些條件下，有可能借鏡有形資產典當之模式獲取資金，並解決中小企業以及新興產業的融資問題。 本研究藉由對當鋪、上海擔保公司、上海個案企業這三方面的訪談與分析，一方面使本研究在無形資產質押典當模式上更加透析，另一方面也提供給相關研究領域文獻資料，同時也了解大陸在無形資產融資質押過程中會考慮哪些因素，又如何採取適當的管道方式妥善解決。 / With the progress of science and technology, intangible assets have been playing a more important role in business sector, competing the significance with tangible assets and becoming one of the most powerful assets of companies. From a macro perspective, more and more countries have referred intangible assets to an index of evaluating global competitiveness. However, it takes huge investment from developing to managing intangible assets. Since their high transaction costs as well as difficulties of evaluation, it is not easy to get enough capital through current banking system. Therefore, this thesis is discussing about under what conditions companies could finance for intangible assets via similar pathways as pawning tangible assets. The study has conducted interviews and analysis of pawnshops, two case companies and one guarantee company in Shanghai. On one hand, this study gives a clearer picture on the model of intangible asset pledge; on the other hand, it provides a better understanding about the required factors, process, and solutions of intangible asset pledge in China for further related studying.