Dans le sud du Cameroun, les palmeraies « villageoises » contribuent au développement rural et à la satisfaction des besoins nationaux en corps gras pour l'alimentation humaine et la savonnerie. Entre 1978 à 1991, 13 000 ha de palmeraies villageoises sélectionnées sont implantés avec l'appui technique et financier d'un projet. Puis le verger villageois sélectionné a triplé pour couvrir actuellement environ 40 000 ha. Ces plantations villageoises réalisées sans encadrement ni soutien financier présentent une grande variabilité de pratiques. Ceci soulève deux questions : celle de la valeur agronomique du verger villageois et celle de l'adaptation du conseil technique normatif. Ce travail repose sur une double approche agronomique. La première se fonde sur un diagnostic agronomique régional qui identifie les facteurs limitant les rendements et les pratiques dont ils découlent, afin de retracer des trajectoires de parcelles. La seconde approche est fondée sur une analyse compréhensive de la constitution de la sole, en retraçant l'historique des conditions d'installation de chacune des parcelles et en resituant les exploitations dans leur bassin d'approvisionnement. Un nouveau facteur limitant spécifique des palmeraies villageoises est révélé : la nutrition azotée en phase adulte. L'analyse spatiale et temporelle de la constitution des soles permet d'expliquer la variabilité des pratiques et d'établir des liens entre les conditions d'implantation, de conduite juvénile et des caractéristiques de parcelles adultes. Le contenu du conseil technique est revisité pour l'adapter aux nouvelles situations de parcelles, d'exploitation et d'environnement filière.

Les modalités d'intégration dans les exploitations de nouveaux cahiers des charges générés par la segmentation du marché ont été étudiées sur la culture de pomme de terre, compte tenu de la différenciation des produits finaux des filières de transformation et du frais. Cette étude a porté sur l'analyse des décisions techniques prises par les agriculteurs dans un échantillon de seize exploitations de la région de Picardie. L'analyse comparative des divers cahiers des charges a permis de discerner selon le degré d'élaboration du produit final dans l'exploitation, trois types de produits: matière première, produit semi-fini et produit fini. Le niveau d'exigences par opération technique a été classé selon la manière de contrôler l'application par les agriculteurs des consignes de moyens en trois catégories: obligatoire, recommandé et indifférent. L'intégration de ces exigences exogènes dans la gestion de la sole d'une exploitation obéit à un principe de respect d'une obligation et à un principe de simplification. Le premier signifie que si une opération est obligatoire sur un type de produit, l'agriculteur respecte cette obligation au moins sur ce type de produit. Le principe de simplification stipule que lorsqu'une opération est indifférente sur la sole dans son ensemble, elle est conçue par l'agriculteur pour être homogénéisée le plus possible sur la sole. L'effet d'entraînement, conséquence des ces deux principes, consiste à extrapoler le plus possible sur la sole une exigence technique obligatoire ou recommandée pour un type de produit. Le nombre des lots de parcelles par opération qui en résulte est le plus souvent inférieur au nombre de produits présents dans la sole, mais supérieur ou égal au nombre d'obligations concernant l'opération. A l'échelle de l'ensemble du cycle cultural, les lots de culture sont généralement inférieurs au nombre de types de produits.

<p>Small firms often have inadequate access to the capital necessary for sucessful management. The Swedish Government introduced in the mid-1990s allowance rules that facilitate retention of profit for sole proprietorships and partnership firms. The tax credits arising from the allowances give certain benefits as a source of financing compared to traditional forms of credits. Among the more essential benefits are that the payment for some parts of the tax credit can be put on hold almost indefinitely, or alternatively never be paid. The firms are free to use these means, and the responsibility of future payment of the postponed tax debt stays with the individual firms. The comprehensive purpose of the dissertation may be stated as to increase the understanding of small Swedish firms, especially sole proprietorships, utilizing possibilities for allowances for income smoothing and internal financing. At the beginning the dissertation describes case studies, comprising a smaller selection of microfirms. With a starting-point from the accounted and reported income-tax returns, alternative calculations are made where additional positive tax and finance effects appear possible to obtain. One purpose of these studies is to increase the insight regarding the possibilities of income smoothing and internal financing that arise from utilizing these allowances. </p><p>These studies also illuminate, to what extent and in what way they are being used in reality. Another objective of these studies is to give a more substantive insight into the technics behind the different allowances, appropriation to positive or negative interest rate allocation appropriation or dissolving of tax allocation reserve appropriation or dissolving of “expansion fund” Theories regarding the creation of resources, through building of capital, and theories on financial planning and strategy are studied. The purpose is to find support for the choice of theoretical grounded underlying independent variables that can be used in cross-sectional studies to explain the use of the possibilities of appropriations. Theories of finance that are of greatest interest, in the operationalisation of these variables, are theories that discuss the choices of different financing alternatives for small firms. The “pecking order theory”, describes the firm’s order of priority when choices of finance alternatives are made. The concept of “financial bootstrapping” expands the frame for different forms of financing choices that especially very small firms have at their disposal.</p><p>The last part of the theoretical frame deals with the phenomenon of “income smoothing,” which can be translated as leveling out profits/losses. A number of financial and non-financial variables are supported by and operationalised from these financial theories e.g., return on sales, capital turnover, quick ratio and debt-to-equity ratio, respectively age, gender and line of business. Cross-sectional studies are implemented for the taxation years of 1996 and 1999, on databases that have been extracted from Statistics Sweden. The group of 87,276 sole proprietorships included in the study were required to complete tax returns and pay taxes for the business activity according to the supporting schedule, N2, information from the sole proprietorships’ income statement and balance sheet in an accounting statement that comes with the income tax return form. The possibilities of allowances are considered as dependent variables. The intention of the cross-sectional studies is to survey and describe the utilization of possible allowances, with the support of the financial and non-financial independent variables. The connection of these variables to the decision of sole proprietorships to appropriate to the tax allocation reserve is also summarized in a logistic regression model. A number of theoretically based propositions are made for the purpose of observing how the variables are connected to the chances that sole proprietorships actually appropriate to this form of allowance. Appropriation to the tax allocation reserve stands out as the most practiced form of allowance. The studies also clarify that utilization varies among different forms of allowances, but that not all firms that have the prerequisites to utilize the possibilities really do so to the full. A further utilization of the different possibilities of allowances is often conceivable. For the sole proprietorships that are not utilizing these possibilities, the allowances should be considered eligible as a contribution to internal financing and to increase access to capital.</p>

Small firms often have inadequate access to the capital necessary for sucessful management. The Swedish Government introduced in the mid-1990s allowance rules that facilitate retention of profit for sole proprietorships and partnership firms. The tax credits arising from the allowances give certain benefits as a source of financing compared to traditional forms of credits. Among the more essential benefits are that the payment for some parts of the tax credit can be put on hold almost indefinitely, or alternatively never be paid. The firms are free to use these means, and the responsibility of future payment of the postponed tax debt stays with the individual firms. The comprehensive purpose of the dissertation may be stated as to increase the understanding of small Swedish firms, especially sole proprietorships, utilizing possibilities for allowances for income smoothing and internal financing. At the beginning the dissertation describes case studies, comprising a smaller selection of microfirms. With a starting-point from the accounted and reported income-tax returns, alternative calculations are made where additional positive tax and finance effects appear possible to obtain. One purpose of these studies is to increase the insight regarding the possibilities of income smoothing and internal financing that arise from utilizing these allowances. These studies also illuminate, to what extent and in what way they are being used in reality. Another objective of these studies is to give a more substantive insight into the technics behind the different allowances, appropriation to positive or negative interest rate allocation appropriation or dissolving of tax allocation reserve appropriation or dissolving of “expansion fund” Theories regarding the creation of resources, through building of capital, and theories on financial planning and strategy are studied. The purpose is to find support for the choice of theoretical grounded underlying independent variables that can be used in cross-sectional studies to explain the use of the possibilities of appropriations. Theories of finance that are of greatest interest, in the operationalisation of these variables, are theories that discuss the choices of different financing alternatives for small firms. The “pecking order theory”, describes the firm’s order of priority when choices of finance alternatives are made. The concept of “financial bootstrapping” expands the frame for different forms of financing choices that especially very small firms have at their disposal. The last part of the theoretical frame deals with the phenomenon of “income smoothing,” which can be translated as leveling out profits/losses. A number of financial and non-financial variables are supported by and operationalised from these financial theories e.g., return on sales, capital turnover, quick ratio and debt-to-equity ratio, respectively age, gender and line of business. Cross-sectional studies are implemented for the taxation years of 1996 and 1999, on databases that have been extracted from Statistics Sweden. The group of 87,276 sole proprietorships included in the study were required to complete tax returns and pay taxes for the business activity according to the supporting schedule, N2, information from the sole proprietorships’ income statement and balance sheet in an accounting statement that comes with the income tax return form. The possibilities of allowances are considered as dependent variables. The intention of the cross-sectional studies is to survey and describe the utilization of possible allowances, with the support of the financial and non-financial independent variables. The connection of these variables to the decision of sole proprietorships to appropriate to the tax allocation reserve is also summarized in a logistic regression model. A number of theoretically based propositions are made for the purpose of observing how the variables are connected to the chances that sole proprietorships actually appropriate to this form of allowance. Appropriation to the tax allocation reserve stands out as the most practiced form of allowance. The studies also clarify that utilization varies among different forms of allowances, but that not all firms that have the prerequisites to utilize the possibilities really do so to the full. A further utilization of the different possibilities of allowances is often conceivable. For the sole proprietorships that are not utilizing these possibilities, the allowances should be considered eligible as a contribution to internal financing and to increase access to capital.

Short range wireless data communication networks that are used for sport and health care are sometimes called Wireless Body Area Networks (WBANs) and they are located more or less on a person. Sole Integrated Gait Sensor (SIGS) is a research project in WBAN, where wireless pressure sensors are placed like soles in the shoes of persons with different kinds of deceases. The sensors can measure the pressure of the foot relative to the shoe i.e. the load of the two legs is measured. This information can be useful e.g. to not over or under load a leg after joint replacement or as a bio feedback system to help e.g. post stroke patients to avoid falling. The SIGS uses the ANT Protocol and radio specification. ANT uses the 2.4 GHz ISM band and TDMA is used to share a single frequency. The scheduling of time slots is adaptive isochronous co-existence i.e. the scheduling is not static and each transmitter sends periodically but checks for interference with other traffic on the radio channel. In this unidirectional system sole sensors are masters (transmitters) and the WBAN server is the slave in ANT sense. The message rate is chosen as 8 Hz which is suitable for low power consumption. Hence in the SIGS system, it is necessary to synchronize the left and the right foot sensors because of low message rate. In our thesis, we found a method and developed a prototype to receive the time synchronized data in WBAN server from ANT wireless sensor nodes in SIGS system. For this thesis work, a hardware prototype design was developed. The USB and USART communication protocols were also implemented in the hardware prototype. The suitable method for time synchronization was implemented on the hardware prototype. The implemented method receives the sensor data, checks for the correct stream of data; add timestamp to the sensor data and transmit the data to the Linux WBAN server. The time slots allocation in the ANT protocol was found. Alternative solution for the time synchronization in ANT protocol was also provided. The whole SIGS system was tested for its full functionality. The experiments and analysis which we performed were successful and the results obtained provided good time synchronization protocol for ANT low power wireless sensor network and for Wireless Bio-feedback system.

This thesis focuses on the topic of parental separation and awarding custody of pre-school and early-school aged children. In the theoretical part the specifics of each developmental stage and also of the mother's and father's role are described. In the following chapter the thesis focuses on the process of parental separation, its phases, causes and its influence on children. Also the most typical phenomenons and risks connected with this complicated situation are mentioned. Not to be forgotten, the legal side of the process is also included. The thesis contains empirical part, in which structured interviews with social workers were led, in order to map current trends, the most serious risks, the possibilities of different forms of custody and the role of psychologists in parental separation in the Czech environment. Key words: parental separation, awarding custody of child, pre-school age, early-school age, sole custody, joint custody

Face au phénomène complexe de la vulnérabilité, le législateur a compris que la réponse ne pouvait pas être unique. Le nombre de mesures proposées en droit des majeurs protégés est ainsi suffisamment conséquent pour qu’une grande diversité de situations apparaisse. Que ce soit sur le plan de l’âge, de la situation familiale, sociale ou professionnelle ou au regard du handicap ou de l’état de santé (physique ou mental), la « population » des majeurs protégés présente une forte hétérogénéité. La loi offre à l’organe de protection, titulaire d’un pouvoir pour exercer sa mission, de multiples outils pour sauvegarder l’intérêt du majeur protégé. Variables, ces instruments laisseraient à penser qu’il n’est pas concevable de construire une théorie générale du pouvoir cohérente en droit des majeurs protégés. Toutefois, en ce domaine, au cœur de la notion de pouvoir, se trouve le critère de la prise en charge de l’intérêt exclusif du majeur protégé. C’est là en effet le critère auquel il est systématiquement fait référence. L’objectif de notre thèse était dès lors de parvenir à démontrer que s’il existe en droit des majeurs protégés des variables attachées au pouvoir, ces dernières ne sauraient masquer l’unité de son régime. La découverte de constantes, lesquelles sont consubstantielles au pouvoir en ce domaine, permet d’en extraire une théorie générale. À partir de cet instant, le pouvoir en droit des majeurs protégés prend une coloration nouvelle. En adaptant la définition proposée par la doctrine à la spécificité du droit des majeurs protégés, nous proposons de définir le pouvoir comme la prérogative juridique et/ou matérielle confiée à un organe de protection et le plus souvent sous le contrôle d’un juge, qui ne remédie pas forcément à une incapacité d’exercice mais qui est toujours répartie entre différents organes. Le pouvoir est finalisé par l’intérêt exclusif, mais non égoïste, d’une personne majeure vulnérable, du fait de l’altération de ses facultés personnelles. Tant le principe de responsabilité que celui de l’interdiction d’agir sous l’empire d’un conflit d’intérêts constituent des procédés efficients pour lutter contre le mauvais exercice du pouvoir. Une conception renouvelée du pouvoir a ainsi pu être proposée à partir de l’étude de ses variables et de ses constantes en droit des majeurs protégés. Ayant abouti à une théorie générale du pouvoir, l’étude ici menée peut donc servir de base à une analyse critique du droit positif et aboutir à son amélioration. / Confronted to the complex phenomenon that vulnerable adults represent, the legislative body has realized that the answer to this situation had to be multi-faceted. The number of measures taken in the field of the vulnerable adult's legal status is substantial enough to lead to a great variety of situations. Vulnerable adults represent a widely heterogeneous group whether we look at age, family, social and work situations, or physical or psychological conditions. The protective body that holds the power to carry out its mission has various legal tools at its disposal to protect the vulnerable adult's interests. These instruments are variable, and could first lead us to think that it would be impossible to build a consistent general theory of legal power in the field of the vulnerable adults’ protection. Here, however, at the heart of the notion of power, stands the idea of how to fully care to the vulnerable adult's sole interest. It is the one guideline that is systematically referred to. Thus, our goal was to show that even though there are many power-related variable features in the legal field of vulnerable adults protection and safeguarding, they cannot dissimulate the unity of the field. As we unveiled the permanent features, inherent to the power in this matter, it allowed us to draw a general theory. From then on, the concept of power in the vulnerable adults protection takes a different tone. By adjusting the classic definition of power to the specificity of the vulnerable adult protection and its legal field, we propose to define the power as the legal and/or material prerogative entrusted to a protective body and mostly under the control of a judge. This prerogative does not necessarily remedy the incapacity to act in law but is always divided between several actors. The purpose of the power is the sole but non-egotistic interest of the vulnerable adult because of his or her cognitive impairment. The principle of responsibility and the principle of a ban on acting under the influence of a conflict of interests are both efficient ways to prevent an improper use of power. The analysis of variables and permanent features in the vulnerable adult protection legal field thus allowed us to propose a refreshed idea of power. Since the study undertaken here has resulted in a general theory of legal power, it can then be used as a critical analysis of positive/substantive law and lead to its improvement.

This diploma thesis deals with the taxation of Czech tax residents with income from another EU member state – namely from providing services in the Federal Republic of Germany. The thesis includes description of relevant legislation, recommended steps in order to start sole trader business in the FRG and calculation of the individual´s tax in both countries.

El presente artículo jurídico comprende como objetivo el argumentar la inclusión de unipersonalidad en las Sociedades por Acciones Cerrada Simplificada para fomentar la formalización de los micro, pequeños y medianos empresarios, debido a que la informalidad es un problema que sigue en crecimiento en nuestra sociedad, lo que ha originado que el estado peruano implemente diferentes métodos para reducir sus índices en crecimiento de informalidad; razón por lo cual en ésta investigación utilizando la metodología mixta que reúne al método cualitativo y cuantitativo, sirviéndose de la técnica de la observación, el análisis documental y de los instrumentos como la guía de observación y la guía de análisis documental, los cuales han sido utilizados para poder argumentar la importancia de incluir la unipersonalidad en este modelo empresarial. Respecto a los resultados podemos determinar que sí existe esa necesidad de incluir la unipersonalidad en nuestro ordenamiento jurídico a través de la Sociedades por Acciones Cerradas Simplificada con la finalidad de fomentar la formalización de los micro, pequeños y medianos empresarios. / The objective of this legal article is to argue for the inclusion of sole proprietorship in Simplified Closed Share Companies to promote the formalization of micro, small and medium-sized entrepreneurs, because informality is a problem that continues to grow in our society and State. has tried to implement different methods to reduce its growth rates, which is why using the mixed methodology that brings together the qualitative and quantitative method, using the technique of observation, documentary analysis and instruments such as the observation guide and the documentary analysis guide, are used to argue the importance to include unipersonality in this business model. Regarding the results, we can determine that there is a need to include sole proprietorship in our legal system through Simplified Closed Share Companies with the purpose of promoting the formalization of micro, small and medium-sized entrepreneurs.

Il presente lavoro offre l’edizione critica del romanzo inedito di Luigi Fallacara (Bari 1890, Firenze 1963), L’occhio simile al sole, dall’autore stesso definito «il suo libro più caro e più importante», scritto, in base agli scartafacci, tra il 1945 e il 1954, durante un periodo di stasi lirica. Le numerose carte accumulate da Fallacara nel suo incontentabile lavoro correttorio, di cui si dà una dettagliata descrizione, sono dislocate in tre Archivi, quello della “Letteratura cattolica e degli scrittori in ricerca” presso l’Università Cattolica di Milano, il Centro manoscritti di Pavia e l’Archivio privato del poeta a Firenze. Si sono ricostruite tutte le fasi dell’iter compositivo, con la distinzione, tra l’altro, all’interno dell’unico Ms di due blocchi di capitoli (Ms1 e Ms2) corrispondenti a due distinte fasi redazionali; attraverso l’analisi dell’imponente materiale genetico e anche di carteggi inediti, si sono poi individuate alcune linee tematiche e interpretative del testo, dalla filigrana neoplatonico-dantesca al simbolismo solare, dal rapporto tra scrittura e pittura alle implicazioni autobiografiche, dalla componente mistico-francescana alle suggestioni montaliane e beethoveniane. Infine, oltre alla bibliografia aggiornata sull’autore, nella sezione iconografica vengono raccolti alcuni quadri di Fallacara che presentano significative analogie con quelli citati nel romanzo. / This thesis offers a critical review of the unpublished novel by Luigi Fallacara (Bari 1890, Firenze 1963), L’occhio simile al sole, which the author believed to be «his dearest and most important book». According to the available documents, the book was written from 1945 to 1954, during the author's hiatus from the creation of poetry. The large volume of notes produced by Fallacara as he tirelessly revised his work over and over, described in detail in this thesis, are stored in three Archives: the archive of “Catholic literature and writer researches” at the Università Cattolica in Milano, the Institute for manuscripts in Pavia and the poet's private Archives in Florence. This work reconstructs all phases of the creative process, identifying the two sets of chapters (Ms1 and Ms2) within one single manuscript, each of which represents a distinct drafting phases. By analysing the voluminous genetic materials as well as the unpublished documents, this work identifies the various themes and interpretative lines in the text, from the neoplatonic-dantesque lief motif to solar symbolism, from the relationship between writing and painting to autobiographical implications, from the mystical-Franciscan elements to the suggestions that emanate from Montale and Beethoven. Finally, alongside the updated bibliography for the author, the iconographic section collects certain paintings by Fallacara, which are poignantly analogous to those described in the novel.