The war against Germany was perceived by the majority of English Canadians as a necessity to defend the British Empire, democracy and justice. However, it became increasingly evident to the public that some individuals were being permitted to prosper, while others — particularly those of the working class — endured immense hardship. These individuals who prospered at a level judged excessive became known as "profiteers." Initial criticisms of profiteering were connected to graft, jobbery and patronage apparent in government military purchases. However, as public sacrifices intensified, the morally acceptable extent to which individuals and businesses could profit came to be more narrowly defined. Criticisms of profiteering expanded to challenge the mainstream liberal notions of private wealth and laissez-faire policies as being inequitable and undemocratic. The federal government's unwillingness to seriously implement measures against profiteering led to rising discontent. Consequently, working-class English Canadians aspired to form a 'new democracy' that was worth the sacrifices of the war. / Thesis (Master, History) -- Queen's University, 2013-09-19 19:02:13.077

In this dissertation, I critically evaluate the VAT treatment of common partnership transactions that are encountered during the life of a partnership. Of great significance, is that at common law a partnership is not regarded as a person, but for VAT purposes it is treated as a separate person. This creates a strong dichotomy between the general legal nature, and the VAT character of a partnership transaction. The partnership and the VAT law dichotomy, is an important theme that runs through most of the thesis. Only once I have established the nature of the transaction for VAT purposes – whether in keeping with or differing from the common law – do I apply the relevant provisions of the VAT Act to determine the VAT implications of the transaction. An important general principle is that what is supplied or acquired by the body of persons who make up the partnership, within the course and scope of its common purpose, is for VAT purposes, supplied or acquired by the partnership as a separate person. I conclude that there are difficulties and uncertainties regarding the application of the provisions of the VAT Act to various partnership transactions. For the sake of certainty and simplicity, I propose amendments to the current provisions that are relevant to partnership transactions, and also propose additional provisions. The proposed amendments seek to align with the purpose of the VAT Act and the principles upon which it is based, and also to adhere to internationally accepted principles for a sound VAT system. I also pinpoint those aspects of the VAT Act that can be clarified by the SARS in an interpretation statement. I further identify issues that require more research, eg issues arising from a partnership’s participation in cross-border trade. / Mercantile Law / LL. D.

The present diploma thesis is focused on the definition of differences resulting from the comparison of two chosen forms of doing business of a foreign person in the Czech Republic. It specifies differences from the viewpoint of the commercial law and the obligations as an accounting unit. Foremost, the thesis includes a detailed analysis from a tax point of view. The thesis involves a model example to define the precise amount of tax obligation incumbent on the both forms of business of a foreign person in the Czech Republic. This model example constitutes a basis for the final evaluation and to draw relevant conclusions. Suggestions and recommendations mentioned in this work can serve as an overview of the approach to the taxation of cross-border income and at the same time as a tool for the elimination of errors and discrepancies in connection with the chosen form of business of a foreign person in the Czech Republic.

Finansiele bestuur word aile~ as die taak van finansiele bestuurskundiges beskou. By nie-winsgerigte organisasies raak dit egter dikwels die verantwoordelikheid van niefinansiE! Ie personeel of bestuurslede uit 'n ander opleidingsagtergrond. Maatskaplike werkers, een van die vemaamste diensprofessies betrokke by nie·w;nsgerigte welsynsorganisasies, beskik nie noodwendig oor hierdie bestuursvaardighede nie. Hierdie studie kan bydra tot maatskaplike werkers en ander nie-finansiele personeel se verbeterde kennis en insig van sleutelaspekte van finansiele bestuur. Dit kan terselfdertyd ook finansiele bestuurders sensitiseer vir die eiesoortig-gekompliseerde eise van finansiele bestuur op die terrein van nie-winsgerigtheid, waar die fokus op diensfewering eerder as finansiile gewin, val. Dit konseptualiseer algemene bestuursfunksies en finansiele risikofaktore binne die konteks en eiesoortigheid van nie-winsgerigte flnansiAie bestuur. Hierdie kennis kan moontlik die gaping tussen die. bestuursvaardighede van finansiele- en nie-finansiele bestuurders help oorbrug en die sukses en voortbestaan van nie-winsgerigte welsynsorganisasies bevorder deur die kwaliteit van bestuursinsette te verbeter. / Financial management is commonly regarded to be the field of financial managers. In the case of non-profit or voluntary organisations it often becomes the responsibility of non-financial personnel or members of management from other educational backgrounds. Social workers involved in non-profit organisations rendering welfare services do not necessarily have the required financial management skills. This study can provide social workers and other non-financial personnel with information to better their understanding on key issues concerning financial management. It can also sensitise financial managers towards the uniquely complicated demands on financial management in the non-profit environment, where the focus falls on service delivery rather than on financial gain. It conceptualises management principles as well as financial risk factors in the distinct context of non-profitable financial management. This knowledge could probably aid in bridging the gap between the management skills of financial and non-financial managers and thus promote the success and sustainabUity of non-profit organisations by improving the quality of input by management. / Social work / M.Diac. (Maatskaplike werk (Bestruur)

Made available in DSpace on 2016-04-26T20:24:14Z (GMT). No. of bitstreams: 1 Rafael Marchetti Marcondes.pdf: 1161112 bytes, checksum: 4745ef914408134f883713606c3519d9 (MD5) Previous issue date: 2016-02-23 / This work aims to examine taxation on compensation received by entertainers and sportspeople for the license granted to third parties to use their image rights. Current legislation approaches the matter in a generic way, either equating the use of an image right to a simple obligation to use or to an obligation to give or even not specifically regulating the subject. Therefore, we will present an investigative method by means of which it is possible to consistently decide whether or not to levy taxes in such operations. The proposal herein is to start examining the transaction concerning the use of an image by identifying the main activity agreed in order to subsequently evaluate if such rendering implies an obligation whose legal nature is either to do or to give. The conclusion for charging or not the various taxes will result from the comparison between each tax s material aspect and the legal nature of the analyzed obligation. Notwithstanding, we aim to previously define the characteristic features of personality rights, especially image rights, in order to be able to indicate the constitutional protection provided to the image in its several aspects: social image, sole external image and group external image, differentiating them from arena rights. The purpose is also to analyze distinctive features of the image, which make it a sole and unique right, as well as its legal nature from the several theories developed by the doctrine so as to define the parameters of the image. It is only after the abovementioned definition that this work will effectively examine the compensation gained by the image rights holder. The identification of the main activities involved and their legal nature will allow one to decide on the subsumption of facts concerning the use of the images of entertainers and sportspeople to the following taxes: Municipal Tax on Services (ISS), State Tax on Distribution of Goods, Transport and Communication Services (ICMS), Income Tax (IR), Social Contribution on Net Profits (CSL), Contribution for the Social Integration Program (PIS) and Contribution for the Financing of Social Security (COFINS), Contribution for Economic Intervention Royalties (CIDE-royalties) and Import and Export Duty. By examining the taxation by Income Tax, we will also analyze the possibility of entertainers and sportspeople to constitute legal entities aiming to exploit personal rights and the situations in which it is accepted to disregard the corporate entity. Finally, the paper will address the taxation regime applicable to international transactions comprising the use of the image of those entertainers and sportspeople, in situations which the purpose is an obligation to do and in those in which the purpose is an obligation to give, in compliance with OECD Model Convention and the treaties signed by Brazil in order to avoid double taxation / O trabalho tem por objetivo examinar a tributação da contraprestação recebida por artistas e esportistas em decorrência da licença concedida a terceiros para o uso do direito sobre a sua imagem. Como a legislação existente trata do assunto de forma genérica, ora equiparando a sua utilização a uma obrigação de fazer, ora a uma obrigação de dar, ou mesmo não regulando especificamente a matéria, apresentamos um método investigativo pelo qual é possível concluir com consistência pela incidência ou pela não incidência dos tributos nessas operações. A proposta aqui trazida é a de se examinarem os negócios que envolvam a utilização da imagem a partir da identificação da atividade-fim contratada, para, posteriormente, avaliar se tal prestação consiste em uma obrigação cuja natureza jurídica é de um fazer ou de um dar. A conclusão pela cobrança ou não das espécies tributárias decorrerá do confronto da materialidade de cada uma delas com a natureza jurídica da obrigação analisada. Antes, porém, vamos fixar os traços característicos dos direitos da personalidade e, em especial, do direito de imagem, passando a apontar a tutela constitucional conferida à imagem nas suas diferentes vertentes: atributo, retrato e retrato em obras coletivas, diferenciando-as do direito de arena. Também serão analisados os traços caracterizadores da imagem, que a tornam um direito único e singular, bem como a sua natureza jurídica a partir das diversas teorias desenvolvidas pela doutrina, a fim de delinear os contornos da imagem. Somente após isso é que o estudo passará efetivamente a examinar a contraprestação auferida pelo detentor da imagem, com base na identificação das atividades-fim envolvidas e sua natureza jurídica para concluir pela sujeição ou não dos fatos envolvendo o uso da imagem de artistas e esportistas ao ISS, ao ICMS, ao IR, à CSL, ao PIS e à COFINS, à CIDEroyalties, ao Imposto de Importação e ao de Exportação. Ao se examinar a tributação pelo IR, também será analisada a possibilidade de artistas e esportistas constituírem pessoas jurídicas com a finalidade de explorar direitos personalíssimos e as situações em que se admite a desconsideração da personalidade jurídica. Por fim, o estudo abordará o regime jurídico tributário aplicável às transações internacionais envolvendo o uso da imagem de artistas e esportistas, nas situações em que o fim pretendido é um fazer e naquelas em que ele consiste em um dar, diante do disposto na Convenção Modelo OCDE e nos tratados firmados pelo Brasil para evitar a dupla tributação da renda

Finansiele bestuur word aile~ as die taak van finansiele bestuurskundiges beskou. By nie-winsgerigte organisasies raak dit egter dikwels die verantwoordelikheid van niefinansiE! Ie personeel of bestuurslede uit 'n ander opleidingsagtergrond. Maatskaplike werkers, een van die vemaamste diensprofessies betrokke by nie·w;nsgerigte welsynsorganisasies, beskik nie noodwendig oor hierdie bestuursvaardighede nie. Hierdie studie kan bydra tot maatskaplike werkers en ander nie-finansiele personeel se verbeterde kennis en insig van sleutelaspekte van finansiele bestuur. Dit kan terselfdertyd ook finansiele bestuurders sensitiseer vir die eiesoortig-gekompliseerde eise van finansiele bestuur op die terrein van nie-winsgerigtheid, waar die fokus op diensfewering eerder as finansiile gewin, val. Dit konseptualiseer algemene bestuursfunksies en finansiele risikofaktore binne die konteks en eiesoortigheid van nie-winsgerigte flnansiAie bestuur. Hierdie kennis kan moontlik die gaping tussen die. bestuursvaardighede van finansiele- en nie-finansiele bestuurders help oorbrug en die sukses en voortbestaan van nie-winsgerigte welsynsorganisasies bevorder deur die kwaliteit van bestuursinsette te verbeter. / Financial management is commonly regarded to be the field of financial managers. In the case of non-profit or voluntary organisations it often becomes the responsibility of non-financial personnel or members of management from other educational backgrounds. Social workers involved in non-profit organisations rendering welfare services do not necessarily have the required financial management skills. This study can provide social workers and other non-financial personnel with information to better their understanding on key issues concerning financial management. It can also sensitise financial managers towards the uniquely complicated demands on financial management in the non-profit environment, where the focus falls on service delivery rather than on financial gain. It conceptualises management principles as well as financial risk factors in the distinct context of non-profitable financial management. This knowledge could probably aid in bridging the gap between the management skills of financial and non-financial managers and thus promote the success and sustainabUity of non-profit organisations by improving the quality of input by management. / Social work / M.Diac. (Maatskaplike werk (Bestruur)

La présente étude a pour objet de montrer que les moyens de la protection des actionnaires minoritaires en droit chinois et en droit français ne sont pas soumis à des critères fondamentalement différents. Dans les sociétés anonymes, les règles juridiques visent à trouver un équilibre des rapports entre les actionnaires majoritaires et minoritaires, ainsi qu’entre les actionnaires et la société ou le groupe de sociétés.C’est l’intérêt social et le principe d’égalité qui guident le législateur et le juge de proposer des solutions convenables.Il importe de noter qu’en droit français, les dispositions sur les responsabilités et les moyens de recours pour les minoritaires sont d’applications faciles qu’en droit chinois. D’ailleurs, la recherche de l’acquisition des sociétés cotées chinoises sous l’angle de la protection des minoritaires, tout à fait différent à l’offre publique en droit français, présente les particularités du marché réglementé chinois et mérite que les investisseurs étrangers découvrent davantage. / The dissertation aimed to point out that the methods of the protection of minority shareholders in Chinese law and in French law are not subject to the different criteria. In company limited by shares, the legal provisions intend to find a balance of relation between majority shareholders and minority shareholders, and between the shareholders and the company or group of company. It is corporate profits and the principal of equality that direct legislators and judges to suggest applicable solutions.It is important to notify that in French law, legal provisions about the responsibility of majority shareholders or company leaders and the ways of resort of minority shareholders provide reference for improvement of Chinese law. Besides, the study of acquisition of chinese listed companies, looked from the angle of the protection of minority shareholders, very different from tender offer in French law, demonstrate the characteristics of Chinese stock market and deserve foreign investors’ enough attention.

Abstract in English, Zulu and Sepedi / The purpose of this study was to determine the impact of capital structure on the profitability of the Land and Agricultural Development Bank of South Africa (Land Bank). Both theoretical and empirical literature were reviewed in order to guide the empirical investigation of this study. In particular, the theories of financial intermediation, credit creation and fractional reserve formed the basis of this study. The capital structure theories that were examined included the pecking order theory, trade-off theory and Modigliani-Miller leverage irrelevance theory. In the literature, it was observed that profitable companies prefer using internal funds over debt or equity. To test the stated hypothesis that there is no relationship between capital structure and bank profitability, a quantitative research design with a case study approach was used, with the Land Bank as the unit of analysis. Using time series data for the period 1982 to 2015, multiple regression using the ordinary least squares method was applied to test the specified models. Preliminary data analysis was performed using trend analysis, descriptive statistics and Pearson bivariate correlation analysis. The study demonstrated that the relationship between capital structure and bank profitability was positive and statistically significant at a 95% confidence level when using only equity. However, inclusion of debt in the capital structure showed that capital structure, proxied by the debt-to-equity ratio, resulted in a negative relationship between capital structure and bank profitability, albeit statistically insignificant. It was concluded that the Land Bank requires an injection of equity to improve its performance. Alternative low-cost sources of funding to debt should be considered. The results of the study have policy implications for the Land Bank, regulators and potential investors. / Injongo yalolu cwaningo kwabe kuwukucubungula nokuthola umthelela wesimozimali sebhizinisi ekungeneni kwenzuzo eBhange Lokuthuthukiswa Komhlaba Nezolimo laseNingizimu Afrika (iBhange Lomhlaba). Kokubili, imibhalo yethiyori kanye nemibhalo esuselwe emaqinisweni abonakalayo naphathekayo, yabuyekezwa ukuze ihole futhi ilawule uphenyo olugxile emaqinisweni abonakalayo naphathekayo oluqondene nalolu cwaningo. Amathiyori ayisisekelo salolu cwaningo, ikakhulukazi, kwaba yi-financial intermediation, credit creation kanye ne-fractional reserve. Lawo mathiyori esimozimali sebhizinisi acutshungulwa abandakanya i-pecking order theory, trade-off theory kanye ne-Modigliani-Miller leverage irrelevance theory. Emibhalweni eyacutshungulwa, kwabonakala ukuthi izinkampani ezinenzuzo zincamela ukusebenzisa izimali zangaphakathi kunokusebenzisa isikweletu noma izabelokulingana (equity). Ngenhloso yokuhlola ihayiphothesisi ethuliwe yokuthi abukho ubudlelwano phakathi kwesimozimali sebhizinisi kanye nokungena kwenzuzo ebhange, kwasetshenziswa idizayini yocwaningo olukhwantithethivu ehambisana nendlela yokusebenzisa ucwaningo lwesigameko egxile ekuhlaziyweni kweBhange Lomhlaba. Ngokusebenzisa i-time series data yesikhathi esisukela kowe-1982 kuyofinyelela kowezi-2015, kwalandelwa i-multiple regression ngokusebenzisa i-ordinary least squares method ukuhlola amamodeli achaziwe. Uhlaziyo lwedatha olwandulelayo lwenziwa ngokusebenzisa uhlaziyo lwezimonkambiso (trend analysis), izibalomanani ezichazayo (descriptive statistics) kanye ne-Pearson bivariate correlation analysis. Ucwaningo lwabonisa ukuthi bukhona ubudlelwano obuphawulekayo phakathi kwesimozimali sebhizinisi kanye nokungena kwenzuzo ebhange futhi idatha yabonisa ukuthembakala okusezingeni elingama-95% uma kusetshenziswa izabelokulingana kuphela. Kodwa-ke ukufakwa kwesikweletu kwisimozimali sebhizinisi kwabonisa ukuthi isimozimali sebhizinisi, ngokusekelwa yizinga-silinganiso phakathi kwesikweletu nezabelokulinganisa, kwaholela ekutheni bungabi khona ubudlelwano obuphawulekayo phakathi kwesimozimali sebhizinisi kanye nokungena kwenzuzo ebhange, nakuba idatha mayelana nalokhu yabonisa ukungathembakali okuthile. Kwafinyelelwa esiphethweni sokuthi iBhange Lomhlaba lidinga ukuthi kufakwe izabelokulingana ngenhloso yokwenza ngcono ukusebenza kwalo. Kumele kwenziwe imizamo yokuthola eminye imithombo yezimali ehlukile futhi engambi eqolo. Imiphumela yocwaningo inemithelela ethile ephathelene nezinqubomgomo eqondene neBhange Lomhlaba, abalawuli kanye nalabo okungenzeka babe nesifiso sokutshala izimali. / Morero wa thutelo ye e be e le go laetša khuetšo ya matlotlo a kgwebo go bokgoni bja go hwetša dipoelo bja Panka ya Tlhabollo ya Naga le tša Temo ya Afrika Borwa (Land Bank). Dingwalo tša ditlhalošo tša diteori le tšeo dithutelo tša peleng di di hweditšeng di sekasekilwe go fa tlhahlo go dipoelo tša dinyakišišo tšeo di dirilwego peleng tša thutelo ye. Gabotsebotse, diteori tša mokgwa wa dipanka wa go tšea tšhelete ye e bolokilwego tša e adimiša, mokgwa wa dipanka wa go hlola dikadimo ka bontši le tsheketšo ya palophatlo ya tšhelete di bopile motheo wa thutelo ye. Diteori tša matlotlo a kgwebo tšeo di lekotšwego di akareditše teori ya mokgwa wa go kgetha methopo ya kadimo ya ditšhelete, teori ya go lekanyetša ditheko le ditefelokholego le teori ya Modigliani-Miller ya go re mokgwa wa go diriša tšhelete ye e adimilwego go bona dipoelo ga o ame boleng bja khamphani. Ka go dingwalo, go lemogilwe gore dikhamphani tše di ka hwetšago dipoelo di kgetha go diriša matlole a ka gare go ena le dikoloto goba bokaalo bjo bo šalago ka morago ga go ntšha dikoloto Go leka kakanyo ye e filwego ya gore ga go na tswalano gare ga matlotlo a kgwebo le bokgoni bja panka bja go hwetša dipoelo, tlhako ya nyakišišo ya go hwetša dikarabo go batho ka bontši ka mokgwatebelelo wa nyakišišo ye e dirilwego ka ga tiragalo e dirišitšwe, ka Land Bank bjalo ka yuniti ya tshekatsheko. Ka go diriša datha go ya ka tatelano ye e itšeng ya nako ya paka ya 1982 go iša go 2015, tlhahlobo ya tswalano gare ga mabaka a mabedi goba go feta ka go diriša mokgwa wa go fokotša palo ya disekwere e dirišitšwe go leka mehlala ye e šupilwego. Tshekatsheko ya datha ya mathomo e phethagaditšwe ka go diriša tshekatsheko ya taolelopele ya seo se tla diregago ka ditšhelete, mokgwa wa go sekaseka dipalopalo le tshekatsheko ya Pearson ya dipalo tše pedi go bona tswalano ya tšona. Thutelo e laeditše gore tswalano gare ga matlotlo a kgwebo le bokgoni bja panka go hwetša dipoelo go bile le ditlamorago tše botse le dipoelo tše di ka bago nnete ka kemo ya kgonthišo ya 95% ge go dirišwa fela bokaalo bjo bo šalago ka morago ga go ntšha dikoloto. Le ge go le bjalo, kakaretšo ya sekoloto ka go matlotlo a kgwebo go bontšhitše gore matlotlo a kgwebo, ao a laeditšwego ka tekanyo ya palomoka ya dikoloto go bokaalo bjo bo šalago ka morago ga go ntšha dikoloto, e hlotše tswalano ye e sa letelwago gare ga matlotlo a kgwebo le bokgoni bja panka go hwetša dipoelo, le ge e ka ba dipoelo tše di ka bago nnete. Go phethilwe ka go re Land Bank e nyaka koketšo ya bokaalo bjo bo šalago ka morago ga go ntšha dikoloto go kaonafatša tiro ye e swanetšwego go dirwa. Methopo ye mengwe ya tswala ya fase go dikoloto e swanetšwe go lebelelwa. Dipoelo tša thutelo di na le ditlamorago tša Molaotshepetšo wa Land Bank, balaodi le babeeletši ba ka moso. / Finance, Risk Management and Banking / M. Com. (Finance)

C’est le droit des entreprises en difficulté qui a permis de mettre en évidence la complexité que pouvait revêtir la détermination de la date de naissance des créances. Or, celle-ci apparaît fondamentale en droit privé. Constituant le critère d’application de certains mécanismes juridiques, elle incarne l’existence de la créance et représente dès lors un enjeu pour toute règle de droit ayant celle-ci pour objet ou pour condition. Deux courants doctrinaux s’opposent, la thèse classique fixe la date de naissance au stade de la formation du contrat, tandis que des thèses modernes la fixent au stade de l’exécution du contrat. La thèse matérialiste, fondée sur le droit des entreprises en difficultés, fait naître la créance de prix au fur et à mesure de l’exécution de la contre-prestation. La thèse périodique, reposant sur une réflexion doctrinale quant aux contrats à exécution successive, fait renaître toutes les créances du contrat à chaque période contractuelle. L’examen des thèses moderne à l’aune des mécanismes juridique qui ne peuvent qu’incarner la véritable date de naissance de l’authentique créance aboutit à leur invalidité. La thèse classique se trouve donc à nouveau consacrée. Mais la résistance que lui oppose le droit des entreprises en difficulté ne peut reposer sur la technique d’une fiction juridique, car d’autres manifestations du même phénomène peuvent être mises en évidence en dehors de ce domaine. Un changement de paradigme s’impose donc pour résoudre le hiatus. Derrière ce phénomène persistant se cache en réalité une autre vision, une autre conception de la créance, la créance économique qui vient s’articuler avec la créance juridique dans le système de droit privé pour le compléter. La dualité des dates de naissance recèle donc en son sein une dualité du concept de créance lui-même, la créance juridique classique et la créance économique. La créance économique n’est pas un droit subjectif personnel. Elle n’est pas la créance juridique. Elle n’est pas autonome de la créance juridique et ne doit pas être confondue avec une créance née d’un cas d’enrichissement sans cause. La créance économique représente la valeur produite par le contrat au fur et à mesure de l’exécution de sa prestation caractéristique. Elle permet de corriger l’application ordinaire du concept de créance juridique par en assurant la fonction de corrélation des produits et des charges d’un bien ou d’une activité. Ses domaines d’application sont divers. Outre son utilisation dans les droits comptable et fiscal, la créance économique permet la détermination de la quotité cédée dans le cadre d’une cession de contrat, la détermination du gage constitué par un patrimoine d’affectation dans le cadre de la communauté légale, de l’EIRL ou encore de la fiducie, ainsi que la détermination du passif exempté de la discipline d’une procédure collective. Dans ces domaines, ce n’est donc pas la date de naissance de la créance juridique qui s’applique, mais la date de naissance de la créance économique. La cohérence du système de droit privé se trouve donc ainsi restaurée quant à la date de naissance de la créance. / It is the laws governing companies experiencing difficulties which have revealed the complexity of determining the dates of the origination of the claims. And yet this appears to be fundamental in private law. As it constitutes the criterion for implementing certain legal mechanisms, it epitomizes the existence of the claim and hence represents a challenge for any rule of law in which the existence of this claim is a goal or condition. There are two conflicting doctrinal currents: the traditional approach sets the date of origination at the stage of the formation of the contract, while modern approaches situate it at the stage of the execution of the contract. The materialistic approach, based on the law governing companies experiencing difficulties, staggers the origination of the price debt over the period of the execution of the service. The periodical approach, which relies on a doctrinal reflection on successive execution contracts, is that of the re-origination of all the claims under the contract at each contractual period. An examination of the modern approaches, under the auspices of the legal mechanisms which can only epitomize the true date of origination of the authentic claim leads to the invalidity thereof. The traditional approach is therefore once again consecrated. But the resistance constituted by the laws governing companies in difficulty cannot rely on the technique of legal fiction, because other manifestations of the same phenomenon can be identified outside this domain. Therefore, a change of paradigm is in order if the hiatus is to be resolved. Behind this persistent phenomenon lies in fact another vision, another concept of the claim: the economic claim which, interwoven with the legal claim in the private law system, supplements it. The duality of the dates of origination therefore conceals in its bosom the duality of the very concept of a claim, the traditional legal claim and the economic claim. The economic claim is not a subjective personal right. It is not a legal claim. It is not autonomous of the legal claim and must not be confused with a claim originating in a case of unwarranted enrichment. The economic claim represents the value produced by the contract as the service which characterizes it is provided. It permits the rectification of the ordinary application of the concept of legal claim by ensuring the function of correlating the proceeds with the costs of a commodity or an activity. Its domains of application are varied. In addition to its use in accounting and fiscal law, the economic claim permits the determination of the portion transferred in the context of the transfer of a contract, the determination of the collateral consisting in a special-purpose fund in the context of a legal joint estate, a limited liability individual contractor or a trust, as well as the determination of the liabilities which escape the discipline of collective proceedings. In these domains, it is therefore not the date of origination of the legal claim which applies, but the date of origination of the economic claim. The coherence of the private law system is therefore restored as concerns the date of the origination of the claim.