Les textes du Code civil relatifs à la responsabilité délictuelle ont peu évolué depuis 1804. En dépit de la cristallisation de la loi, cette matière a constitué un laboratoire privilégié de création jurisprudentielle. La Cour de cassation a, en effet, œuvré dans le sens de l’adaptation de la responsabilité civile à l’évolution des besoins de la société. La responsabilité du fait des choses inanimées ou encore les dommages causés par les accidents de la circulation sont autant de constructions prétoriennes audacieuses.Ce travail de recherche a pour objet d’analyser la capacité créative prétorienne par rapport aux nouveaux besoins sociaux qu’est l’évitement de certains dommages. En sus de la nécessaire indemnisation, l’évitement de certains dommages est devenu un enjeu majeur, particulièrement dans les domaines de la santé publique et environnemental. C’est alors que le juge, dans le silence de la loi mais avec l’aide précieuse des progrès scientifiques, au lieu d’évaluer les dommages, se livre à une analyse du risque hypothétique; au lieu d’indemniser les dommages, met tout en œuvre pour les éviter.Dans cette perspective, ce travail de recherche a pour ambition de proposer l’intégration d’une action de précaution en droit français. Cette action présenterait l’incommensurable avantage de doter les citoyens d’un outil juridique nécessaire pour éviter la réalisation des dommages litigieux aux conséquences graves et irréversibles. Le risque serait alors érigé au rang des conditions de la responsabilité civile et les mesures pour éviter le dommage constitueraient, quant à elles, les effets de la responsabilité. De sorte que coexisteraient, au sein de la matière, la fonction traditionnelle indemnitaire et la fonction nouvelle d’évitement des dommages. / The texts of the Civil Code relating to tort have changed little since 1804. Despite the crystallization of the law, this matter was a privileged laboratory of judicial creation. The Supreme Court has in fact worked on the adaptation of civil liability to changing societal needs. Liability of inanimate things or damage caused by traffic accidents are all bold Praetorian constructions.This research aims to analyze the Praetorian creative capacity compared to new social needs that are the avoidance of certain damages. In addition to the necessary compensation, avoidance of certain damages has become a major issue, especially in the areas of public and environmental health. It was then that the judge , in the silence of the law but with the precious help of scientific progress, instead of assessing the damage, engaging in a hypothetical risk analysis; instead of paying damages, does everything possible to avoid them.From this perspective, this research aims to propose the inclusion of precautionary action in French law. This action would have the immeasurable advantage of providing citizens with the legal tools needed to prevent the realization of the disputed damage to serious and irreversible consequences. The risk would be elevated to that of the conditions of civil liability and measures to avoid damage would, in turn, impact on liability. So that both coexist in the matter, the traditional compensatory function and the new avoidance function damage.

Many musicians are forced to scale down or even abandon their profession due to injuries caused by playing and practicing their instruments for long hours in unnatural body positions; also, the competition and the high standard expected of performers in the industry causes anxiety and tension in their lives. Increasingly, music schools, conservatories and colleges attempt to cater for these problems by including classes in the Alexander Technique. But young learners can also fall prey to these problems. Performance anxiety is potentially a threat to any musician’s career and can be experienced at all levels of expertise. In the light of this the following research question was tested: Is it possible to substantially reduce performance anxiety (stage fright) in instrumental playing by implementing Alexander Technique principles? The study included a group of twelve school-going children who had been identified as being prone to performance anxiety. They were divided into two groups of six each, one being the experimental group and the other the control group. The experimental group consisted of six flute students who were exposed to selected Alexander Technique principles in their lessons, while the control group consisted of six flute students that were taught by different teachers, who provided no exposure. Both groups were tested at the beginning of the research, before they played an examination, to ascertain the level of performance anxiety they experienced. Eighteen months later, after the experimental group had been exposed to Alexander principles, both groups played another examination and were then tested again to ascertain whether or not the experimental group’s levels of anxiety had been significantly reduced, compared to the control group. The control groups’ second testing was very similar to their first testing and performance anxiety was still a big drawback to their musical performance. Not only was performance anxiety markedly reduced in the experimental group, but their self-esteem and self-confidence were increased as well. As a result it was deduced that young learners can benefit tremendously from learning and applying Alexander Technique principles to the playing of a musical instrument. Copyright / Dissertation (MMus)--University of Pretoria, 2009. / Music / unrestricted

Durant ces deux dernières décennies, de nouvelles techniques pour refroidir et manipuler les atomes ont permis le développement de capteurs inertiels basés sur l'interférométrie atomique. Dans ce contexte, le projet ICE est basé sur l'utilisation d'un interféromètre atomique double espèce compacte et transportable dans le but de tester le principe d'équivalence faible. Nous comparons ainsi l'accélération de deux espèces chimiques et nous vérifions leur égalité en mesurant le paramètre d'Eötvös à un niveau de 10-6. Cette expérience a été réalisée en laboratoire et en micropesanteur lors de vols paraboliques à bord de l'Airbus A310 ZERO-G de Novespace. L'interféromètre est composé de deux échantillons de 87Rb et 39K refroidis par laser, possédant des longueurs d'onde de transitions atomiques similaires (780 nm et 767 nm) qui sont générées par un doublage de fréquence laser Télécom. Récemment, nous avons réalisé le premier interféromètre double espèce en micropesanteur. Cette expérience a ainsi permis le premier test du principe d'équivalence faible dans cet environnement en utilisant des objets quantiques, ce qui représente une première étape majeure vers une future mission spatiale. Dans le cadre de ces travaux, nous avons installé une source laser à 770 nm, accordée sur la transition D1 du 39K, afin de réaliser un refroidissement par mélasse grise. Nous avons également mis en place une nouvelle séquence pour préparer les atomes dans l'état mF = 0 avec une efficacité de transfert supérieure à 90%. Ces techniques ont amélioré le contraste de notre interféromètre de 39K d'un facteur 4, ce qui a mené à l'obtention d'une sensibilité sur le paramètre d'Eötvös dans le laboratoire de 5 x 10-8 après 5000 s d'intégration. / During the last two decades, new techniques to cool and manipulate atoms have enabled the development of inertial sensors based on atom interferometry. In this context, the ICE project is based on a compact and transportable dual-species atom interferometer in order to verify the weak equivalence principle (WEP). Thus, we compare the acceleration of two chemical species and verify their equality by measuring the Eötvös parameter at the 10-6 level.This experiment was performed both in the laboratory and in the microgravity environment during parabolic flights onboard the Novespace ZERO-G aircraft. The interferometer is composed of laser-cooled samples of 87Rb and 39K, which exhibit similar transition wavelengths (780 nm and 767 nm) derived from frequency-doubled telecom lasers. Recently, we have performed the first dual species interferometer in microgravity. This enables the first test of the WEP in weightlessness using quantum objects, which represents a major first step toward future mission in space.As part of these experiments, we have implemented a 770 nm laser source, resonant with the D1 transition of 39K, in order to perform a gray molasses cooling. We have also devised a new sequence to prepare atoms in the mF = 0 state with a transfer efficiency above 90%. These techniques improved the contrast of our 39K interferometer by a factor 4, which led to the obtention of a sensitivity on the Eötvös parameter in the laboratory of 5 x 10-8 after 5000 s of integration.

With the increase of world population and industrial growth of developing countries, demand for energy, in particular electric power, has gone up at an unprecedented rate over the last decades. To meet the demand, electric power generation by use of fossil fuel has increased enormously thereby producing increased quantity of greenhouse gases. This contributes more and more to atmospheric pollution, which climate scientists believe can adversly affect the global climate, as well as health and the welfare of the world population. In view of these issues, there is global awareness to look for alternate sources of energy such as natural gas, hydropower, wind, solar, geothermal and biomass. It is recognized that this requires replacement of existing infrastructure with new systems, which cannot be achieved overnight. Optimal control theory has been widely used in diverse areas of physical sciences, medicine, engineering and economics. The main motivation of this thesis is to use this theory to find the optimum strategy for integration of all currently available renewable energy sources with the existing electric power generating systems. The ultimate goal is to eliminate fossil fuels. Eight main energy sources namely, Coal, Petroleum, Natural Gas, Conventional Hydro, Wind, Solar, Geothermal and Biomass are considered in a dynamic model. The state of the dynamic model represents the level of energy generation from each of the sources. Different objective functions are proposed in this thesis. These range from meeting the desired target level of power generation from each of the available sources at the end of a given plan period, to reducing the implementation and investment costs; from minimizing the production from polluted energy sources to meeting the electricity demand during a whole plan period. Official released data from the U.S. Energy Information Administration have been used as a case study. Based on real life data and the mathematics of optimal control theory, we present an optimal policy for integration of renewable energy sources to the national power grid.

Avec le développement de la criminalité et de la délinquance internationale, de nombreuses infractions se réalisent partiellement ou totalement hors du territoire de la République. Afin de soumettre ces infractions comportant un élément d’extranéité au droit pénal français, le législateur et les juridictions internes tentent de ramener ces dernières sur le territoire de la République en établissant un lien entre le territoire national et l’infraction transnationale. A défaut pour le territoire d’être modifié, l’infraction est manipulée. Par conséquent, les règles de sa consommation vont se trouver altérées pour les besoins de sa localisation. La présente étude conduit à dégager une progression dans l’artifice qui consiste à retenir un critère de rattachement, soit appartenant à l’élément matériel de l’infraction mais ne pouvant pas être pris en compte, soit n’appartenant pas à l’élément matériel de l’infraction, et donc ne devant pas être pris en compte / With the constant increase of international felony and criminality, more and more offences take place partially or totally out of France. In order to submit theses offences with a foreign element to the French criminal law, the national lawmaker and criminal courts are trying to repatriate these breaches within the French territory by trying to establish a link between France and the offence incorporating the foreign element. Since the National boundaries cannot be modified therefore the offence is legally modified. Consequently, the rules regarding the accomplishment of the offence will be modified in order to establish its location. The present Thesis leads to enhance an artificial progression which consists in retaining a connection for the offence, either pertaining to the material element of the offence but which cannot be taken into account or, either not pertaining to the material element of the offence which should not be taken into account.

The diploma thesis deals with problems of provisions. Its substantial part is devoted to obvious provisions. First of all, there is metioned a general determination of provisions and some of Generally accepted accounting principles, which have the largest influence on formation of provisions. The thesis describes provisions according to International Financial Reporting Standards and according to the Czech legislation. Consequently, the thesis compares czech approach to provisions with IFRS's approach. With regard to upcoming amendments of provision in IFRS the part of thesis reports essential proposed changes. The end of the thesis is devoted to buried reserves. There is mentioned life cycle, meaning and examples of buried reserves.

Les dernières réformes de la procédure pénale, telles que les lois relatives à la garde à vue ou à la participation des citoyens à la justice pénale et au jugement des mineurs, constituent autant d'illustrations qui témoignent de l'évolution de la procédure pénale. Néanmoins, que faut-il entendre réellement par le terme « réforme » ou encore quelle différence existe t-il entre une réforme et une loi ? Aucun élément de réponse ne peut être efficacement apporté au regard de l'état du droit positif. En conséquence, l'objet de cette étude est de proposer une définition juridique de la réforme de la procédure pénale. Ceci permettra de mettre un terme à la confusion qui règne en la matière et d'offrir aux règles de la procédure pénale des qualités formelles et substantielles. Particulièrement, la réforme doit être une norme juridique adéquate, provoquée, mesurée, concertée et consentie et respecter le principe d'utilité juridique. Ces caractéristiques constituent la clé de la qualification de la réforme. Elles participent également à la qualité de celle-ci, et par voie de conséquence, à la qualité de la procédure pénale, objet de la réforme. / The last reforms in criminal procedure, such as the new police custody legislation or the one about citizen participation in criminal justice and in minors' judgment, represent as many illustrations which testify of the evolution of criminal procedure. However, how can we really understand the term “reform” or moreover, what is the difference between reform and legislation? No efficient answer can be exposed as regards substantive law. Consequently, the object of the present study is to propose a legal definition of the reform of criminal procedure. It will enable to put an end to the existing confusion on the subject and finally to bring some formal and substantial qualities to the rules concerning criminal procedure. Particularly, the reform has to be an adequate, provoked, measured, concerted and granted legal norm, and has to respect the legal utility principle. These characteristics are the keys to the legal definition of the reform. They also contribute to the quality of the legal definition, thus in the quality of the criminal procedure which is the object of the reform.

The aim of this master's thesis named Evaluation of company Intersnack a.s. is to estimate market value of the firm as of 31. 12. 2013 for the management needs based on public available data. The thesis written as expert report is divided into several chapters. In the first part are elaborated strategic and financial analyzes. On the results from these two analyzes author should state that company fulfills going-concern principle. Next were prepared value drivers on which base was created financial plan for years 2014 - 2018. For the final evaluation were used yield methods, specifically discounted cash-flow to the firm and economic value added. The result of this master's thesis is estimation of market value of the company in the amount of 3,7 billion CZK.

The diploma thesis focuses on deferred tax. It characterizes this accounting category and describes various theoretical approaches to its calculation. It deals with its historical development and the current regulation of its recognition and presentation in financial statements. The thesis contains rules set by IFRS as well as Czech accounting legislation. It explains the most common situations where deferred tax liability and deferred tax asset arises. The practical part compares chosen theoretical knowledge with its practical application. It assesses correctness of presentation of deferred tax in practice. The thesis deals with the question whether accounting units make mistakes when presenting deferred tax and whether they provide sufficient additional information to users of financial statements. Significance of deferred tax in balance sheet and income statement is subject to interest too.

The thesis deals with natural disasters from the statistical point of view and treats them as extremal observations. Basics of classical extreme value theory will be summarized and new approach based on maximum entropy principle will be proposed. Both methods will be used in order to analyze real discharge data observed at the river Vltava.