L’assurance islamique, ou takaful, qui est apparue dans les années 1970, est un sujet d’actualité, tant en France qu’au Liban. Les sociétés d’assurance islamique voudraient opérer dans ces deux pays dont le droit des contrats, comme celui des entreprises sont dominés par l’idée de laïcité. Peut-on exercer une activité que se veut régie par des principes religieux dans des pays de droit positif laïc ? La police takaful est-elle une police d’assurance à l’instar de la police d’assurance conventionnelle ? Les sociétés takaful sont-elles des sociétés d’assurance au même titre que les sociétés d’assurance conventionnelle ? Certes, les éléments constituant le contrat d’assurance conventionnelle se retrouvent dans la police takaful, à savoir le risque, la prime et la prestation d’assurance. Ces deux contrats d’assurance couvrent les mêmes risques, sous réserve des objets et évènements considérés comme haram et prohibés par l’islam. Quant aux sociétés d’assurance takaful, elles peuvent prendre les mêmes formes que les sociétés d’assurance conventionnelle. Mais leur fonctionnement diffère de celles-ci, en raison de leur structuration en deux fonds distincts et d’un mode opérationnel qui leur est propre. Le contrôle de la conformité à la charia islamique marque les compagnies d’assurance takaful et les distingue fortement des sociétés d’assurance conventionnelle. Il s’agit sans doute du principal obstacle à leur réception par le droit positif. Mais il doit pouvoir être surmonté. / The Islamic insurance, or Takaful, that first appeared in the seventies, is a subject that has an actual importance both in France and Lebanon. The Islamic insurance companies aim at working in these two countries whereas the contracts law as much as the enterprises law is dominated by the idea of secularism. Can we practice an activity mainly ruled by religious principles in countries where the substantive law is secular? Is the Takaful policy an insurance policy like any other conventional policy insurance? And are the Takaful companies insurance companies at the same level of all other conventional insurance companies? Indeed, the elements that are the basics of the conventional insurance contract are found in the Takaful policy, meaning the risk, the premium and the insurance benefit. These two contracts cover the similar risks, except for the objects and events considered as Haram and prohibited by Islam. As for the insurance companies Takaful, they are allowed to have the same form as any other conventional insurance society. Yet, their functioning is different from the abovementioned, due to their structuring into two distinct funds in addition to an operational mode appropriate to their needs. The audit made in conformity with the Islamic sharia imprints the Takaful insurance companies and strongly distinguishes them from the conventional insurance companies. Without any doubt, the idea rotates around how the substantive law accepts them. However, the concept of Takaful should be overcome.

L’attribution du genre grammatical est une notion complexe qu’il est difficile d’expliquer de manière rationnelle en français car elle est, la plupart du temps, arbitraire. Cette thèse a pour but de théoriser le genre grammatical attribué aux substantifs issus de l’alternance codique et aux emprunts de l’anglais au français. L’alternance codique est un phénomène individuel alors que l’emprunt est un phénomène collectif. Ces deux phénomènes linguistiques sont donc généralement considérés comme différents. Ainsi, le second objectif de cette thèse est de démontrer l’existence d’un continuum entre l’alternance codique et l’emprunt. Dans un premier temps, les concepts clés sont présentés, définis et exemplifiés. Puis, les principales notions caractérisant l’alternance codique et l’emprunt sont détaillées. Ce second chapitre met donc naturellement ces deux phénomènes en opposition dans le but de pouvoir les analyser comme un continuum lorsque des hypothèses concernant le genre grammatical qu’ils se voient attribuer sont formulées. Le troisième chapitre est consacré aux études de cas, et plus précisément à l’analyse de quatre corpus différents. Ce dernier chapitre a donc pour but de confirmer les hypothèses émises dans les deux chapitres précédents et permet de les classer dans cinq catégories afin d’expliquer l’attribution du genre grammatical. Ces catégories sont les suivantes : la raison extralinguistique, la raison interlinguistique, la raison métalinguistique, la raison à la fois interlinguistique et métalinguistique, et la raison grammaticale. Les résultats concernant les pourcentages de substantifs féminins et masculins sont présentés sous forme de graphiques, ainsi que ceux concernant les pourcentages de raisons expliquant l’attribution du genre grammatical aux substantifs issus de l’alternance codique, aux emprunts facultatifs, et aux emprunts obligatoires. Ainsi, l’interprétation de ces résultats est plus claire, plus objective, et plus scientifique. En outre, l’existence d’un continuum alternance codique – emprunt est par conséquent démontrée au moyen de l’explication de l’attribution du genre grammatical, ce qui crée un lien entre l’alternance codique et l’emprunt facultatif, ainsi que par le biais du processus de lexicalisation menant à l’emprunt facultatif, dans lequel l’alternance codique est le point de départ. Le lien entre l’alternance codique et l’emprunt obligatoire n’apparaît, quant à lui, pas de manière évidente étant donné que ces deux phénomènes linguistiques ne partagent pas de caractéristiques communes. / Grammatical gender attribution is quite a difficult notion to logically explain in French, due to the fact that it is, most of the time, arbitrary. This PhD thesis aims to theorise the grammatical gender allocated to codeswitched and borrowed substantives from English to French. Codeswitching and borrowing being generally considered as two distinct linguistic phenomena, since the former is an individual phenomenon, while the latter is a collective phenomenon, the second objective of this thesis is to demonstrate the existence of a codeswitching – borrowing continuum. Throughout three chapters, key concepts are firstly presented to lay the foundation of the thesis. Then, the main notions characterising codeswitching and borrowing are detailed – which naturally opposes these two linguistic devices – in order to eventually analyse them as a continuum, when hypothesising grammatical gender attribution. The last chapter devoted to case studies, and more precisely to the analysis of four different corpora, confirms the hypotheses exposed in the two previous chapters, and enables to classify them into five categories to explain grammatical gender attribution. These categories represent extralinguistic, interlinguistic, metalinguistic, both interlinguistic and metalinguistic, and grammatical reasons. Results on the percentages of feminine and masculine substantives, as well as the reasons explaining the grammatical gender allocated to codeswitched substantives, optional borrowings, and compulsory borrowings are displayed through graphs so that their interpretation is clearer, more objective, and more scientific. Additionally, the existence of a codeswitching – borrowing continuum is therefore demonstrated through the explanation of grammatical gender attribution, linking codeswitching with optional borrowing, as well as through the process of lexicalisation, in which codeswitching is the starting point of the chain, leading to optional borrowing. As for compulsory borrowing, connecting it with codeswitching is not that obvious considering that they do not share common features compared with optional borrowing.

稅捐徵免應遵守租稅法定原則，亦須符合實質課徵之公平原則，納稅人依稅法規定負擔應納之稅捐並享有稅捐減免利益，並依實質負擔能力納稅，以符合租稅公平。在土地借名登記契約之稅捐法律關係，應取決於注重真正權利與利益享有之經濟實質關係，或恪遵法律形式之外部關係而定其稅捐法律效果﹖ 為落實稅法秩序，是否容認形式合法性原則之規範價值優先於實質真實之法律原則。稅捐稽徵現況對於減免類型之原因案件，不僅要求在法律形式上應合致稅捐法規範，且經濟實質上須該當於稅捐法規範。 本文擬經由探討租稅法定原則與經濟觀察法，辨正經濟意義的歸屬與租稅構成要件獨立性的概念與涵義，兼顧法律安定性與公平性之調適，深入探討土地借名登記契約之稅捐徵免法律關係，本文發現課徵現況，有違反避免重複課稅及割裂交易認定事實的疑慮。 為兼容並蓄掌握法律形式與經濟實質，試圖提出土地借名登記契約租稅構成要件認定之操作基準。 / The principle of taxation statutory and the principle of substantive taxation equity are the constructive principles of taxation collection. Paying tax by law and being able to pay in substance means that paying tax and being reduction and exemption from tax as well shall be in accordance with the terms prescribed by taxation law and equality in substantive taxation. Does regarding taxation legal relationship of the contract of borrowing other’s name for land registration, the criteria for determining taxation effect whether shall be subjected to economic substantive relationship or the legal external form﹖ The main scope of this study will analyze the principle of taxation by law and the economic substantive survey methodology , in order to understand the concept and meaning with the connection between the taxpayer and the object taxed in economic purpose, to indentify the statutory requirement of tax independently in accordance with taxation laws and free from any interference, to harmonize and balance with stability of the legal order and the principle of equality in substantive taxation. Reviewing the practical experience in relation to cases involving reduction and exemption from taxation, having taken into consideration all the intents of the arguments, we found out any doubts about giving rise to any issue of double taxation between land value increment tax、income tax and business tax, also being partially and selectively authenticating the economic facts. This study has attempted to propose available programs regarding facts to support the cause of taxation between legal external form and economic substance.

In view of the fact that the obligational relationship can no longer be perceived as a static legal category and yet, due to the fact that the obligation no longer shows a mere interaction between opposing parties whose willful imperative overrode the righteousness of the negotiation based on general duties of demeanor, there arises the need to assess the Substantial Performance Doctrine in light of an open legal system that is aimed at turning the dictates of the 1988 Constitution into reality when it comes to private dealings, thus resulting in what is commonly referred to as Civil-Constitutional Law. Therefore, one chooses to look into the said doctrine by taking obligation as a proceeding focused on disrupting obligational relationships. Furthermore, an assessment is needed of how the Substantial Performance Doctrine works when it comes to external procedures, how it becomes known, and what its impact on procedural rules that deal with Substantive Law exceptions is. In conclusion, boundaries are drawn that home in on the Theory, allow its historical development in the Superior Court of Justice to be assessed, and work as a foundation for the entire Brazilian legal system. / Tendo em vista que a relação obrigacional já não pode mais ser percebida como uma categoria jurídica estanque e, ainda, devido ao fato da obrigação já não representar uma mera interação entre sujeitos opositores cujo imperativo volitivo subjugava a retidão negocial amparada em deveres gerais de conduta, desperta-se a necessidade de avaliar a Teoria do adimplemento substancial à luz de um sistema jurídico aberto e imbuído do propósito de concretizar os ditames da Constituição de 1988, nas relações entre particulares, resultando no que se convencionou chamar de Direito Civil-constitucional. Para tanto, opta-se por iniciar a investigação da referida Teoria pela obrigação vista como processo com foco na perturbação das relações obrigacionais. Ademais, busca-se a verificação do comportamento da Teoria do adimplemento substancial em caráter processual externo, sua veiculação e impacto nas regras processuais na linha das exceções de direito material. Por fim, propõe-se organizar balizas de reconhecimento da Teoria para analisar seu desenvolvimento histórico no Superior Tribunal de Justiça e que sirvam como base para todo o sistema jurídico brasileiro.

Det har blivit allt mer viktigt för företag att ta ansvar inom områdena miljö, ekonomi och samhälle. Företag använder sig av CSR-kommunikation för att visa vilka handlingar de vidtar för att uppfylla dessa förväntningar och erhålla legitimitet. Det förekommer dock att CSR-kommunikationen inte överensstämmer med verkligheten. Det skapas då ett gap mellan företagens symboliska och substantiva handlingar, vilket benämns som CSR-decoupling. Företag i USA kontra Västeuropa befinner sig på olika marknader när det kommer till företagskulturer. Denna studie syftar därför till att undersöka användandet av CSR-decoupling i USA och Västeuropa. Studien undersöker även verkställande direktörens makt och intressenternas krav för att se om dessa faktorer påverkar användandet av CSR-decoupling. Studien är en kvantitativ tvärsnittsstudie som bygger på data bestående av amerikanska börsnoterade företag och västeuropeiska börsnoterade företag. Hypoteserna besvaras utifrån tidigare forskning och resultatet från en regressionsanalys samt t-test. Resultatet från regressionsanalysen visar att användandet av CSR-decoupling är större i USA än i Västeuropa, medan t-testet visar det motsatta. Av studien kunde inget samband fastställas mellan verkställande direktörens makt och CSR-decoupling. Resultatet visade däremot ett positivt samband mellan intressenternas krav och CSR-decoupling, samt att västeuropeiska börsnoterade företag påverkas mer av intressenternas krav när det kommer till användandet av decouplingstrategier. / It has become increasingly important for companies to take responsibility in the areas of environment, economy and society. Companies use CSR-communication to show what actions they are taking to meet these expectations and gain legitimacy. However, it happens that CSR-communication does not correspond to reality. This creates a gap between the companies' symbolic and substantive actions, which is referred to as CSR-decoupling. Companies in the U.S versus Western Europe are in different markets when it comes to corporate cultures. This study therefore aims to research the use of CSR-decoupling in the United States and Western Europe. We also examine the CEO's power and stakeholder requirements to see if these factors affect the use of CSR-decoupling. The study is a quantitative cross-sectional study based on data consisting of U.S listed companies and Western European listed companies. The hypotheses are answered based on previous research and the results of a regression analysis and t-test. The results from the regression analysis show that the use of CSR-decoupling is greater in the U.S than in Western Europe, while the t-test show the opposite. From the study, no statistical relationship could be established between the CEO's power and CSR-decoupling. The result, on the other hand, showed a positive statistical relationship between stakeholder requirements and CSR-decoupling, and that Western European listed companies are more affected by stakeholder requirements when it comes to the use of decoupling strategies.

The goal of the thesis “Audit of the financial statements in an enterprise” is to analyze methods specified by International Standards on Auditing and to apply these to a chosen enterprise. In the first part of this thesis I explain origins of an audit, I define it and clarify its elemental characteristics. The second part is dedicated to an explanation of individual audit phases and a specification of methods which are used to audit execution. In the concluding part, I apply knowledge gained in previous chapters to a practical verification of true and fair view of accounts payable of the chosen enterprise.

Following conflict, peace agreements bring an opportunity to profoundly change societal structures and add to women’s empowerment. Using affirmative action tools like electoral gender quotas, women’s numerical presence, or descriptive representation, has more than doubled since the 1995 Beijing Declaration. However, women’s descriptive representation does not always result in women’s representation beyond numbers, or substantive representation. This thesis aims to solve why quotas do not always lead to a rise in women’s substantive representation by exploring one possible explanation: the effect of women’s rights provisions in peace agreements on the outcomes of electoral gender quota-implementation. It argues that women’s rights provisions in peace agreements can affect policymaking outcomes in the postwar context in terms of increased substantive representation of women. The thesis employs the method of structured, focused comparison to compare the two post-war countries, Nepal and Angola. It finds support for the hypothesis that electoral gender quotas implemented following a peace agreement with women’s rights provisions leads to a larger increase in women’s substantive representation than those implemented following a peace agreement without such provisions. However, further qualitative cross-case analysis and large-n quantitative research are needed to draw more certain conclusions.

Omvärldens krav och påtryckningar för förändring kan vara en svår utmaning för företag. Företagen måste frekvent reagera på politiska signaler, kritik och ny information. I vissa fall när omvärldens krav strider mot företagens interna effektivitetsbehov kan företagen påstå att de anpassar sig, fastän de inte gör det. Detta för att tillfredsställa sin omgivning och vinna legitimitet, men i själva verket frikoppla sig från omvärldens struktur för att bibehålla sin interna effektivitet. I de fall som företag använder frikoppling så är det ofta ett avsiktligt beslut som fattats av företagsledningen. Vidare menar forskare att en mer könsdiversifierad styrelse kan påverka företagens styrning på ett betydande sätt. Syftet med denna studie var att beskriva och analysera i vilken mån kvinnliga respektive manliga styrelseledamöter kan bidra till företags symboliska och substantiva handlingar. Frikoppling härstammar från institutionell teori som har legat som grund till vår studie. Studiens två beroende variabler, symboliska och substantiva handlingar, mättes med hjälp av upprättade policys och donationer. Studiens oberoende variabler, andelen kvinnor respektive andelen män i styrelsen, speglade hur stor andel av styrelsen som är kvinnor respektive män sett till det senaste räkenskapsåret. Studien tog även hänsyn till tre kontrollvariabler, företagens storlek, lönsamhet samt geografisk position. Vi använde en kvantitativ metod med en deduktiv ansats. Studiens urval baserades på 2185 av de största företagen i världen som arbetar med policys och/eller donationer. Resultatet visar att samtliga fyra hypoteser förkastas, trots två signifikanta samband mellan variablerna eftersom riktningarna visade sig vara andra än förväntat. Det ena signifikanta sambandet var att en högre andel kvinnor i styrelsen leder till färre substantiva handlingar. Det andra signifikanta sambandet var att en högre andel män i styrelsen leder till fler substantiva handlingar. Studien fann ingen signifikant koppling mellan styrelsens sammansättning och symboliska handlingar. / The external demands and pressures for change can create difficult challenges for companies. Companies must respond frequently to political signals, criticism, and new information. In some cases when the outside world demands are in conflict with the companies' internal efficiency needs, companies can claim that they adapt, even if they do not. This is not only to satisfy one's surroundings and gain legitimacy, but also disengage from the structure of the outside world in order to maintain its internal efficiency. When companies use decoupling, it is often a deliberate decision made by company management. Researchers also believe that a higher proportion of women on the board can have a significant impact on corporate governance. The purpose of this study was to describe and analyze the extent to which female and male board members can contribute to companies' symbolic and substantive actions. Decoupling stems from institutional theory that has formed the basis of our study. The study's two dependent variables, symbolic and substantive actions, were measured with the help of established policies and donations. The study's independent variables, the proportion of women and the proportion of men on the board, reflected the proportion of women on the board who are women and men in the most recent financial year. The study also considered three control variables, the size of the companies, profitability and geographical position. We chose a quantitative method with a deductive approach. The study selection was based on 2185 of the largest companies in the world working with policies and / or donations. The results show that all four hypotheses are rejected, despite two significant relationships between the variables because these were in the opposite direction based on our hypotheses. One significant connection was that a higher proportion of women on the board leads to fewer substantive actions. The other significant connection was that a higher proportion of men on the board leads to more substantive actions. The study found no significant link between the composition of the board and symbolic actions.

Statistics on the gender profile of academics in South African Higher Education Institutions (HEIs) reveal women academics are still concerted at the junior levels of the hierarchy with a small number of women at professorship. By the time of this report, in South Africa there were 4034 associate professors and professors. Of this 4034, 2174 (54%) were full professors. Of this 2174, only 534 (25%) were female professors. The fundamental aim of this research was to tell the story behind these statistics by exploring, describing and giving explanation to the subjective experiences of women academics. The objectives of the research were broken down into: (1) to examine studies that explain discourses for women in academia, identify success and inhibiting factors to career development of women academics, identify gaps in knowledge and explain how this research seeks to address the gaps identified, (2) to investigate models and theories of career development, particularly in so far as they affect women, (3) to explore, describe and explain the career development trajectories of senior women academics in HEIs in SA, and (4) to develop a substantive career development theory that explains career trajectories of women in academia. Utilizing data from 13 in-depth interviews with women professors and associate professors in a diversity of higher educational institutions in South Africa and different fields of study, this research situates the senior women academics’ experiences within the social constructivist context. I posed the question: “Tell me how your career journey as an academic started, up to the level where you are now”. The questioning revolved around family background; social context; educational history; career development trajectory; professional experiences; and work-family integration. All interviews were audiotaped and then transcribed. The analysis and interpretation of data was informed by the theoretical underpinnings of the study, which is located within feminism and social constructivism. The mean age of the participants was 53 years; years in service, 10 years and more. The findings revealed four themes associated with the career success of women academics: enabling and constraining factors; intrapsychic factors, behavioural patterns and differentiated career development trajectories. All these factors are inextricably linked and mutually affect the career success of women academics. The study ended up with a career development theory that came up with five phases and explained preoccupations at each phase. The phases are career exploration, career establishment, career maintenance, work life adjustment and disengagement. These phases are neither age related, nor cyclical at all times, but they are related to the stage in career development, and the needs of women academics / Industrial and Organisational Psychology / D. Com. (Industrial and Organisational Psychology)

La tesi si propone l’obbiettivo di analizzare la disciplina degli accordi di ristrutturazione dei debiti dell’impresa articolata in un gruppo, come prevista nel nuovo codice della crisi d’impresa e dell’insolvenza. Il lavoro è strutturato in quattro capitoli, il primo dei quali ha la funzione di breve introduzione all’argomento. Più precisamente, nell’ambito del primo capitolo si è voluto dare conto dello stato dell’arte nel contesto ante riforma e dei principi che hanno ispirato la riforma. Esaurita la parte introduttiva, il secondo capitolo è stato dedicato, invece, ad esporre i rilievi preliminari sui termini del problema, anche al fine di individuare le modalità interpretative per una ricostruzione dottrinale della disciplina, la quale appare, prima facie, piuttosto lacunosa. La seconda parte del capitolo è stata dedicata, invece, ad esaminare la nozione di gruppo, al fine di definire l’ambito applicativo della nuova disciplina. Nell’ambito del terzo capitolo si è proceduto, invece, a dare conto del ruolo riferibile alla holding nella gestione della crisi di gruppo. Si è, poi, dato luogo all’analisi della fattispecie normativa degli accordi di ristrutturazione dell’impresa articolata in un gruppo, trattando in modo più approfondito dei problemi applicativi che l’istituto pone. Il quarto capitolo, infine, è stato dedicato ad una disamina dei profili procedimentali, ovvero delle problematiche che vengono in considerazione nella fase processuale cui gli accordi di ristrutturazione sono soggetti al fine della loro omologazione. / The thesis aims to analyze the discipline of debt restructuring agreements of the corporate group enterprise, as provided for in the new code of business crisis and insolvency. The work is structured into four chapters, the first of which serves as a brief introduction to the topic. More precisely, in the context of the first chapter it is showed the state of the art in the pre-reform context and of the principles that inspired the reform. The second chapter is dedicated, instead, to exposing the preliminary remarks on the terms of the problem, also in order to identify the interpretative methods for a doctrinal reconstruction of the discipline which appears, prima facie, rather incomplete. The second part of the chapter is dedicated to examining the notion of group, in order to define the application scope of the new discipline. In the context of the third chapter, instead, it was considered the role attributable to the holding in managing the group crisis. Then there were analyzed the application problems of the discipline debt restructuring agreements of the group enterprise. The fourth chapter is dedicated to an examination of the procedural profiles, i.e. the problems that are taken into consideration with regard to the procedural phase to which the restructuring agreements are subject in order to be approved.