L’environnement national et international dans lequel évolue le droit bancaire impose à la banque d’adopter une nouvelle vision de son métier et de ses missions. Lorsque la banque exerce ses activités, des considérations autres que son intérêt privé et la rentabilité de ses affaires doivent désormais être prises en compte. La crise bancaire et financière de l’année 2008 a fortement accéléré les mutations de la matière allant dans ce sens, en faisant peser sur le banquier de nouvelles missions imprégnées de considérations d’ordre moral, social et économique. Ces missions imposent au banquier inéluctablement de renoncer à son attachement aux principes traditionnels du droit bancaire qui ont longtemps guidé son action et constitué, pour lui, les repères généraux dans l’exercice de son métier. À travers un certain nombre d’illustrations, notre thèse tend à mesurer l’impact de ces missions sur les principes traditionnels du droit bancaire. La métamorphose de ces principes se révèle bien avancée. Ainsi, le banquier se trouve dans une position délicate entre ses vieux repères et ses nouvelles missions. La complexité croissante de la matière accentuée par l’inflation des textes et l’absence de vision d’ensemble rendent difficile la recherche de nouveaux principes fondamentaux en la matière. / The national and international environment of the banking law requires the bank to adopt a new vision of its business and its missions. Nowadays, when the bank operates, considerations other than its private interest and the profitability of its business must now be considered. The banking and financial crisis of 2008 has greatly accelerated mutations in this direction, by imposing on the banker new missions related to moral, social and economic. These missions require the banker inevitably to abandon its commitment to the traditional benchmarks in the exercise of his profession. Through a number of illustrations, this thesis tends to measure the impact of these missions on traditional principles of banking law. The metamorphosis of these principles appears well advanced. Thus, the banker is in a delicate position between its old landmarks and its new missions. The increasing complexity of the matte is accented by text material inflation and the lack of overall vision, that makes it difficult to search new fundamental principles.

Die Arbeit stellt die Grundsätze zur Bilanzierung von Software nach US-GAAP, IFRS und HGB gegenüber. Dabei werden sowohl die Bilanzierungsprobleme beim Anwender bzw. Nutzer von Software beleuchtet, als auch beim Hersteller von Software. Im Mittelpunkt stehen die Fragen der bilanziellen Ansatzfähigkeit von Software sowie die bilanzielle Bewertung von Software. Ferner werden die Kriterien zur Umsatzrealisation im Zusammenhang mit Softwareprodukten untersucht. / The dissertation compares the HGB-, US-GAAP and IFRS standards regarding the accounting for software. The analysis deals with accounting problems of the producer of software as well as of the user of software. The center of the examination is the question whether to capitalise software costs or not and how to valuate software on the balance sheet. Furthermore the criteria for revenue recognition of software is investigated.

Abstract The report investigates computer generated (CG) lighting techniques with a focus on the rendering of interior architectural visualisations. With rapid advancements in CG technology, the demand and expectation for greater photorealism in visualisations are increasing. The tools to achieve this are widely available and fairly easy to apply; however, renderings on a local scale are still displaying functionality and lack visual appeal. The research discusses how design principles and aesthetics can be used effectively to create visual interest and display mood in the visualisation, with strong attention to the elements that are defined as the fundamentals in achieving photorealism. The focus is on a solid understanding of CG lighting techniques and principles in order to achieve high quality, dynamic visualisations. Case studies examine the work of lighting artist James Turrell and 3D artist Jose Pedro Costa and apply the findings to a creative project, encompassing the discussions in the report. The result is the completion of three photorealistic renderings of an interior visualisation, using different CG lighting techniques to convey mood. The research provides a platform for specialisation in the 3D environment and encourages a multidisciplinary approach to learning.

The tax audit can be defined as one of the practices of the tax authorities modified by Act No. 280/2009 Coll., the Tax Code. The aim of the tax audit corresponds with the basic aim of the tax administration, which is primarily to establish correctly a tax assessment. This dissertation is focused on the tax audit from the perspective of the fundamental tax administration principles. The presented dissertation is divided into nine chapters, most of which are further subdivided. The first chapter is focused on the determination of the tax audit. In the second chapter, the attention is paid to the constitutional principles controlling the tax audit, mainly to selected regulations of the Constitution and the Charter of Fundamental Rights and Freedoms. The following third chapter is focused on the isuue of good governance principles. The fourth chapter deals with the fundamental principles of tax administration, as expressed in the Tax Code in §5 - §9. These principles are specified as a basis for the next part of the work. Chapters five to eight are dedicated to the tax audit, which is divided into the beginning of the tax audit, the tax rights and responsibilities during the tax audit, the progress of the tax audit and the final chapter is focused on completion of the tax audit. The last chapter is...

Abstract- Principles of administrative procedure The diploma thesis deals with the analysis of principles of administrative proceedings. The aim of the thesis is a detailed analysis of individual principles of administrative proceedings, which form the basic model of all administrative proceedings. In the first chapter I use the historically comparative method to analyze origins of the individual principles and transformations of these principles which occured as part of the development of a codified regulations of the administrative procedure. The main part of the thesis is the analysis of the individual principles, for which the analysis of the sources of these normatives is neccessary, which is the content of the chapter of the second chapter. In the scope of the analysis of the sources of principles, I deal with the national and international levels. The chapter is divided according to the traditionally recognized hierarchy of legal norms and its first subchapter is therefore devoted to the principles contained in the constitutional order. The second subchapter deals with the principles of international law, focusing on both binding international documents and non-binding soft-law documents. The first part of this chapter is devoted to the principles resulting from the publications of the Council of...

Cette thèse traite de l'acquisition des consonnes par des enfants francophones monolingues. Son but est de montrer que l’utilisation des traits distinctifs et des principes qui leur sont associés (hiérarchie des traits, évitement de la marque, économie des traits) rend compte du parcours d’acquisition des consonnes en français. Le corpus de cette thèse est constitué des productions spontanées longitudinales (pendant 16 et 28 mois) de deux enfants francophones. L’analyse a dégagé deux grandes étapes dans le parcours d’acquisition des contrastes consonantiques. Chacune d’elle repose sur l’intervention d’un principe associé aux traits distinctifs. La première étape rend compte de l’acquisition isolée des contrastes opposant les consonnes, dont l’ordre est guidé par le principe de hiérarchie des traits, exprimé par leur robustesse : plus un trait est robuste, plus il sera acquis rapidement. L’acquisition d’un trait suppose également l’acquisition des deux valeurs de ce trait par l’intervention du principe d’évitement de la marque : la valeur non-marquée de chaque trait sera acquise avant la valeur marquée. La seconde étape consiste en la diffusion, à l’ensemble du système, d’un trait acquis de façon isolée. Cette diffusion est guidée par le principe d’économie des traits : plus un trait participe à l’économie du système, plus il se diffusera rapidement. Afin d’extraire de l’input de l’enfant, l’information utile nous permettant d’exprimer l’actualisation de chaque principe dans la langue, nous avons conçu des calculs de fréquence des traits. Nous avons établi un lien entre l’expression des principes de hiérarchie, d’évitement de la marque et d’économie, et ces différentes fréquences des traits dans le langage adressé à l’enfant. En appréhendant l’acquisition consonantique comme l’acquisition de contrastes au sein d’un système, nous avons modélisé le parcours d’acquisition des consonnes grâce aux traits distinctifs et à leurs principes associés, en le mettant en regard des travaux sur la structuration des inventaires sonores adultes. / This work focuses on consonantal acquisition of monolingual French-speaking children. Its aim is to show that the use of distinctive features and their associated principles (feature hierarchy, markedness avoidance, feature economy) captures the path of consonantal acquisition in French. The data of this dissertation consist of spontaneous longitudinal productions (during 16 and 28 months) of two French-speaking children. Analysis of the data reveals two main stages in the acquisitional path of consonantal contrasts. Each of these stages relies on the intervention of a principle associated with distinctive features. The first stage captures the isolated acquisition of contrasts between consonants. The order of the acquisition of contrasts is guided by the feature hierarchy principle, which is expressed by feature robustness: the more robust a feature is, the faster it will be acquired. The acquisition of a feature also implies the acquisition of its two values through the intervention of the avoidance of markedness principle: the unmarked value of a feature will be acquired before the marked value. The second stage of the feature acquisition path consists in the distribution of a feature - acquired in an isolated way - throughout the whole system. This distribution is guided by the economy feature principle: the more a feature participates in the system economy, the more rapidly it will diffuse. In order to extract the relevant information from the child’s input that allows us to express the realisation of each principle into the language, we designed feature frequency calculations. We established a link between the expression of the hierarchy, markedness avoidance and economy principles and the different feature frequencies in child-directed speech. By approaching consonantal acquisition as contrast acquisition within an entire system, we were able to model the consonantal acquisition path based on distinctive features and their associated principles, paralleling it with work on the structure of adult sound inventories.

Background: The development of artificial intelligence (AI) is ever increasing, especially in the telecom and IT industry due to its great potential competitive advantage. However, AI is implemented at a fast phase in society with insufficient consideration for the ethical implications. Luckily, different initiatives and organizations are now launching ethical principles to prevent possible negative effects stemming from AI usage. One example is the Ethical Framework for AI by Floridi et al., (2018) who established five ethical principles for sustainable AI with inspiration from bioethics. Moreover, Sweden as a country is taking AI ethics seriously since the government is on a mission to be the world leader in harnessing artificial intelligence. Problem: The research in the field of ethical artificial intelligence is increasing but is still in its infancy where the majority of the academic articles are conceptual papers. Moreover, the few frameworks that exist for responsible AI are not always action-guiding and applicable to all AI applications and contexts. Purpose: This study aims to contribute with empirical evidence within the topic of artificial intelligence ethics and investigate the relevancy of an existing framework, namely the Ethical Framework for AI by Floridi et al., (2018), in the IT and telecom industry in Sweden. Method: A qualitative multiple-case study of ten semi-structured interviews with participants from the companies EVRY and Ericsson. The findings have later been connected to the literature within the field of artificial intelligence and ethics. Results: The most reasonable interpretation from the findings and analysis is that some parts of the framework are relevant, while others are not. Specifically, the principles of autonomy and non- maleficence seem to be applicable, meanwhile justice and explicability appear to only be partially supported by the participants and beneficence is suggested to not be relevant due to several reasons.

Sedan hösten 2018 är programmering en del av det matematiska innehållet algebra i läroplanen. Eftersom många lärare känner en osäkerhet angående matematikundervisning om programmering, finns ett behov av att veta mer om hur sådan undervisning kan se ut. Genom designforskning skapas i den här studien förståelse av hur undervisning om programmering i matematik kan designas för att utveckla elevers rumsuppfattning och förståelse av hur entydiga stegvisa instruktioner kan skapas och förbättras. Designforskning bygger på att utarbeta interventioner (lektioner) samt testa och revidera dem på ett systematiskt sätt. Viktiga byggstenar för att kunna lära sig programmera är rumsuppfattning och förståelse av instruktioner. Den här studien fokuserar på utarbetningen av designprinciper som leder till en utveckling av byggstenarna och konstruktionen av givande undervisningsaktiviteter. Undervisningsaktiviteterna sker på ett urkopplat sätt, det vill säga utan användning av digitala verktyg. Studiens viktigaste resultat är betydelsen av fyra designprinciper; att variera objektets startposition, att blanda instruktioner, att testa själv och att uppleva 2D/3D-perspektivet samt två undervisningsaktiviteter och ett arbetsblad som verkar leda till en utveckling av rumsuppfattning och en förståelse av instruktioner. / Since autumn 2018, programming is a part of the algebra content in the Swedish curriculum. Due to an insecurity many teachers feel towards mathematic teaching about programming, there is a need to know what such teaching can look like. This design research study creates an understanding of how mathematical programming lessons can be designed to develop students spatial reasoning and understanding of how distinct step-by- step instructions can be created and improved. Design research builds on developing interventions (lessons), and testing and adjusting them in a systematic way. Important aspects for being able to learn how to program are spatial reasoning and an understanding of instructions. This design research focuses on the development of design principles that will lead to an understanding of the important aspects of learning how to program and the construction of rewarding teaching activities. The activities are unplugged, meaning that there are no digital tools involved. The most important finding of this study is the importance of four design principles; variation of the objects starting point; mixing of instructions; testing and 2D/3D as well as two teaching activities and a worksheet that seem to lead to a development of spatial reasoning and an understanding of instructions.

O ponto de partida desta dissertação são os aspectos metodológicos, quais sejam: (i) contextualização do ordenamento jurídico brasileiro; (ii) emersão da problemática do conflito entre princípios (positivismo versus pós-positivismo ou neoconstitucionalismo); e (iii) relevância da análise do método de sopesamento de princípios proposto por Robert Alexy. Em seguida, o estudo apresenta a discussão sobre teorias do conhecimento travada entre os filósofos Henri Poincaré e Pierre Duhem, demonstrando que a mesma discussão pode ser aplicada ao direito, e, nesse sentido, faz um paralelo com Herbert Hart, Ronald Dworkin e Robert Alexy. Passando pelo determinante Período Iluminista (incluindo os filósofos Jean-Jacques Rousseau e Cesare di Beccaria), a pesquisa evidencia sua influência nos princípios e nos direitos fundamentais consagrados atualmente pelo direito penal brasileiro. Em seguida, a pesquisa expõe os direitos fundamentais, apresenta a teoria do sopesamento ou balanceamento de princípios proposta por Robert Alexy e analisa, na jurisprudência do Supremo Tribunal Federal, como os ministros recorrem a esse método para solução de casos nos quais existe conflito entre os direitos fundamentais. A finalidade é evidenciar que o recurso, pelos juristas brasileiros, não introduziu uma nova maneira de interpretação ou um novo método de tomada de decisões, já que os ministros do STF recorrem à doutrina de Robert Alexy somente para demonstrar erudição; sem de fato aplicar o método proposto por ele, o mencionam para justificar qualquer decisão que já tenha sido tomada com base na subjetividade. Por fim, este estudo apresenta exercícios de aplicação do que a autora entende ser o método do sopesamento aos casos sob análise, e a conclusão foi que há distorções nos resultados em cerca de 30% deles, porcentagem relevante, considerando a importância dos casos analisados pelo STF. A aplicação do método do sopesamento consiste em três sub-regras subsequentes e ordenadas: adequação, necessidade e proporcionalidade em sentido estrito. A proporcionalidade apenas é analisada se a questão não puder ser solucionada pela necessidade e, por sua vez, a necessidade só é analisada se a adequação não for suficiente para solucionar a questão. O estudo demonstra que, quando a análise atinge a sub-regra necessidade, ocorrem os resultados divergentes. / This dissertation starts by the methodological aspects, which are: (i) contextualization of the Brazilian legal system; (ii) emergence of the conflict between principles (positivism versus postpositivism or neoconstitutionalism); and (iii) relevance of the analysis of the balancing of principles proposed by Robert Alexy. Subsequently, we presented the discussion of knowledge theories between the philosophers Henri Poincaré and Pierre Duhem, showing that the same discussion can be applied to law, in this sense we drew a parallel with Herbert Hart, Ronald Dworkin and Robert Alexy. Passing through the determinant Enlightenment Period (including the philosophers Jean-Jacques Rousseau and Cesare di Beccaria), we demonstrate its influence to principles and rights currently consecrated on the Brazilian criminal law. We analyzed on the jurisprudence of the Brazilian Supreme Court (Supremo Tribunal Federal) the application of Robert Alexys theory, known as sopesamento or balancing of principles, to case laws on which are conflict of fundamental rights (including the rights previously presented). The purpose is highlight that the recourse, by Brazilian jurists, did not insert a new interpretation technique or method of decision-making, since the ministers of STF invoke Robert Alexy doctrine solely to show erudition, without in fact apply the method proposed by him and mention him to justify whatsoever decision already taken based on subjectivity. Finally, we made an exercise of apply our understanding of the balancing method to cases under study and the conclusion was for 30% of distortions in the results, percentage relevant considering the importance of the cases analyzed by STF. The application of the balancing method consist on three sub-rules subsequent and ordered: adequacy, need and proportionality in strict sense. The proportionality is only analyzed if the case cannot be solved by need, and, in turn, need is only analyzed if adequacy is insufficient to solved the question. We ascertain that when the analysis achieves the sub-rule of need occurs the divergent results.

A globalização trouxe a necessidade de integração dos Estados. No século passado assistimos à mudança na atitude dos Estados, que não puderam permanecer isolados. Com isso, baseado no Direito Internacional vários países se reuniram em bloco para estabelecer relações econômicas ,como forma de incentivar o comercio.O Mercosul se constituiu como bloco, o qual ainda está em formação cujo objetivo é o aprofundamento do livre comercio. A fontes jurídicas do Mercosul podem ser dividas em direito originário, direito derivado e fontes jurídicas complementares. Enquadra-se nessa última classificação os princípios do Direito de Integração que embasam as decisões proferidas no âmbito do Sistema de Solução de Divergência do Mercosul. Sua utilização é amplamente difundida pois ao se realizar a formação de um bloco se estabelecem elementos econômicos, jurídicos e políticos para o seu desenvolvimento, e assim, instituem-se os fundamentos do sistema comunitário,os quais serão utilizados pela jurisprudência como princípios norteadores. A interpretação teleológica vem sendo utilizada nos laudos proferidos pelos Tribunais do Sistema de Solução de Divergência do Mercosul justamente para dar sentindo à normativa do bloco aplicando-se os princípios norteadores da integração, sempre buscando, assim, os objetivos e fins dos Tratados constitutivos do bloco como função interpretativa. Concluindo, a meta é conferir eficácia às normas o que possibilitará a persecução da evolução e o aprofundamento da integração do bloco. / Globalization has called for greater integration between the States. The past century witnessed a change in the behavior and policies of States, which were unable to remain isolated. In light of this scenario, and based on International Law, several countries gathered in blocs to build intertwined economic relations as a means of fostering trades between them. In this context, Mercosur has been organized as a trade bloc to strengthen trade relations between its member countries. The legal sources of Mercosur may be divided into basic law, derivative law, and supplemental sources of law. This latter element comprises the principles of Integration Law that serve as grounds for decisions rendered within the ambit of the Mercosur Dispute Resolution Body. Resorting to such principles is deeply encouraged because, in creating a trade bloc, it is necessary to establish the economic, legal and political elements for its development, which will in turn translate into the fundamental aspects for the community system, such aspects being eventually adopted by court rulings as a guidepost. Teleological interpretation has been adopted in the rulings handed down by the Tribunals of the Mercosur Dispute Resolution Body to give proper meaning to the Mercosur set of normative rules, and the guiding principles of integration are being applied to that end, always aimed at attaining the purposes and objectives of the Mercosur Treaties for construction purposes. Consequently, the objective is to give efficacy to said rules, which will ultimately enable the trade bloc to evolve and deepen its integration purposes.