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The Global ETD Search service is a free service for researchers
to find electronic theses and dissertations. This service is
provided by the
Networked Digital Library of Theses and Dissertations.
Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
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Showing 191 to 199 of 199 (0.059 seconds)| 191 |
Audit účetní závěrky vybrané firmy / Audit of Financial Statements of the Selected CompanyMiskosová, Lenka January 2014 (has links)
The main goal of the thesis is to provide its readers information about external audit and describe individual phases and audit procedures of auditing the financial statements. The practical part of the thesis is then focused on application of theoretical knowledge on practical example. Audit is performed for area of long-term tangible and intangible assets in the selected company. The conclusion of the thesis includes deficiencies identified during the audit and proposed solutions of these deficiencies.
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The application of affirmative action in employment law with specific reference to the beneficiaries: a comparative studyMcGregor, Marié 30 June 2005 (has links)
South African affirmative action law in the workplace is in its infancy. Yet some concepts in this context have already proven to be unclear or in need of interpretation, or are lacking.
This thesis focuses on the beneficiaries of affirmative action in employment law. The Employment Equity Act (EEA) creates `designated groups' ─ black people, women and people with disabilities ─ as the beneficiaries of affirmative action. It lays down two requirements for beneficiaries of affirmative action which are investigated: (a) beneficiaries must be from the designated groups - in this regard, the question that arises is whether, having been categorised as disadvantaged, persons are presumed to be de facto disadvantaged and entitled to benefit from affirmative action, or whether further evidence of actual past disadvantage is required; and (b) beneficiaries must be `suitably qualified'. In addition, citizenship as a third requirement for beneficiaries of affirmative action has been mooted in case law. This is evaluated against modern interpretation theory, the Constitution and discrimination law.
Against the background of a comparative investigation of the position in the US and Canada, and under international law, specific findings and recommendations are made in respect of South African affirmative action law. These relate to the interpretation of the concept `disadvantage', to a pragmatic and contextualised approach to the notion `degrees of disadvantage', to the recognition of the concept `multiple disadvantage', to the clarification of the meaning and application of the concept `suitably qualified' in a code of good practice, and to a policy decision by government to ensure that affirmative action measures apply mainly to South African citizens who otherwise qualify to benefit.
To this end, certain amendments to the EEA, its regulations and codes of good practice are proposed with the aim of ensuring that affirmative action measures in fact benefit those intended by the EEA.
Some projections are made to indicate the way forward for affirmative action in South Africa. / Jurisprudence / LL.D.
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The application of affirmative action in employment law with specific reference to the beneficiaries: a comparative studyMcGregor, Marié 30 June 2005 (has links)
South African affirmative action law in the workplace is in its infancy. Yet some concepts in this context have already proven to be unclear or in need of interpretation, or are lacking.
This thesis focuses on the beneficiaries of affirmative action in employment law. The Employment Equity Act (EEA) creates `designated groups' ─ black people, women and people with disabilities ─ as the beneficiaries of affirmative action. It lays down two requirements for beneficiaries of affirmative action which are investigated: (a) beneficiaries must be from the designated groups - in this regard, the question that arises is whether, having been categorised as disadvantaged, persons are presumed to be de facto disadvantaged and entitled to benefit from affirmative action, or whether further evidence of actual past disadvantage is required; and (b) beneficiaries must be `suitably qualified'. In addition, citizenship as a third requirement for beneficiaries of affirmative action has been mooted in case law. This is evaluated against modern interpretation theory, the Constitution and discrimination law.
Against the background of a comparative investigation of the position in the US and Canada, and under international law, specific findings and recommendations are made in respect of South African affirmative action law. These relate to the interpretation of the concept `disadvantage', to a pragmatic and contextualised approach to the notion `degrees of disadvantage', to the recognition of the concept `multiple disadvantage', to the clarification of the meaning and application of the concept `suitably qualified' in a code of good practice, and to a policy decision by government to ensure that affirmative action measures apply mainly to South African citizens who otherwise qualify to benefit.
To this end, certain amendments to the EEA, its regulations and codes of good practice are proposed with the aim of ensuring that affirmative action measures in fact benefit those intended by the EEA.
Some projections are made to indicate the way forward for affirmative action in South Africa. / Jurisprudence / LL.D.
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The harmonisation of good faith and ubuntu in the South African common law of contractDu Plessis, Hanri Magdalena 12 February 2018 (has links)
The legal historical development of fairness in the South African common law of contract is investigated in the context of the political, social and economic developments of the last four centuries. It emerges that the common law of contract is still dominated by the ideologies of individualism and economic liberalism which were imported from English law during the nineteenth century. Together with the theories of legal positivism and formalism which are closely related to parliamentary sovereignty and the classical rule of law, these ideals were transposed into the common law of contract through the classical model of contract law which emphasises freedom and sanctity of contract and promotes legal certainty. This approach resulted in the negation of the court’s equitable discretion and the limitation of good faith which sustain the social and economic inequalities that were created under colonialism and exacerbated under apartheid rule. In stark contrast, the modern human rights culture grounded in human dignity and aimed at the promotion of substantive equality led to the introduction of modern contract theory in other parts of the world. The introduction of the Constitution as grounded in human dignity and aimed at the achievement of substantive equality has resulted in a sophisticated jurisprudence on human dignity that reflects a harmonisation between its Western conception as based on Kantian dignity and ubuntu which provides an African understanding thereof. In this respect, ubuntu plays an important role in infusing the common law of contract with African values and in promoting substantive equality between contracting parties in line with modern contract theory. It is submitted that this approach to human dignity should result in the development of good faith into a substantive rule of the common law of contract which can be used to set aside an unfair contract term or the unfair enforcement thereof. / Private Law / LL. D.
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Le standard minimum du traitement juste et équitable en droit international des investissements. Essai sur une technique conventionnelle de régulation substantielle / The fair and equitable treatment standard in international investment law. Study of a conventional technique of subtantial regulationNgouadje Maliendji, Diane 11 December 2014 (has links)
Pas de résumé disponible / Pas de résumé disponible
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The need for a flexible and discretionary system of marital property distribution in the South African law of divorceLowndes, Gillian Claire 11 1900 (has links)
Substantive gender equality has yet to be achieved in South Africa. As such, when a decision is made for one of the spouses to a civil marriage to stay at home and care for the children born of the marriage, or make career sacrifices to care for children, that spouse is usually the wife. As a result, while the husband continues to amass wealth and grow his earning potential, the wife is unable to do so. In circumstances where such spouses are married out of community of property or subject to the accrual system with onerous exclusion clauses in the antenuptial contract, the wife may be left with little more than a claim for rehabilitative maintenance in the event of a divorce. The courts only have the discretion to make an equitable distribution of marital property in civil marriages with complete separation of property concluded prior to 1 November 1984 (or 2 December 1988) and customary marriages. It is arguable that this limitation of the judicial discretion violates the equality clause contained in the Constitution of the Republic of South Africa, 1996. A broad judicial discretion to equitably redistribute the spouses’ assets upon divorce is therefore proposed in this dissertation. / Private Law / LL.M.
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The need for a flexible and discretionary system of marital property distribution in the South African law of divorceLowndes, Gillian Claire 11 1900 (has links)
Substantive gender equality has yet to be achieved in South Africa. As such, when a decision is made for one of the spouses to a civil marriage to stay at home and care for the children born of the marriage, or make career sacrifices to care for children, that spouse is usually the wife. As a result, while the husband continues to amass wealth and grow his earning potential, the wife is unable to do so. In circumstances where such spouses are married out of community of property or subject to the accrual system with onerous exclusion clauses in the antenuptial contract, the wife may be left with little more than a claim for rehabilitative maintenance in the event of a divorce. The courts only have the discretion to make an equitable distribution of marital property in civil marriages with complete separation of property concluded prior to 1 November 1984 (or 2 December 1988) and customary marriages. It is arguable that this limitation of the judicial discretion violates the equality clause contained in the Constitution of the Republic of South Africa, 1996. A broad judicial discretion to equitably redistribute the spouses’ assets upon divorce is therefore proposed in this dissertation. / Private Law / LL. M.
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Meze obligačního statutu / The Limits of the Applicable Law of ObligationsŠidla, Pavel January 2015 (has links)
This thesis discusses the limits of statute of contractual obligations solely from the perspective of conflict of law rules. It is based primarily on the analysis of national conflict of law rules contained in Act No. 91/2012 Coll., On Private International Law. There are also analyzed relevant standards of the European Parliament and Council Regulation (EC) No. 593/2008 on the law applicable to contractual obligations (Rome I) and conflict of law rules in the German Initial Act to the Civil Code, as well as in the Swiss Act on Private International Law. The primary hypothesis of this work is the concept of a single contractual statute, which governes contractual relationship since the early beginning to the end. The secondary hypothesis follows the departure of German international private law from the principle of seat for the principle of incorporation. Another hypothesis explores the safeguarding of property rights once acquired, if the substantive legal facts are in the mode of the original substantive statute closed that no means no and yes means yes, but ... This work also examines the question of whether the European legislator through the unification of rules of conflict of law removed the deficiencies that resulted from the application of autonomous national conflict of law rules or...
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Constitutionnalisme et exclusion : critique du regard français sur le modèle canadien de pluralismeBlanc, Nicolas 12 1900 (has links)
La recherche vise à mettre en évidence les relations entre constitutionnalisme et exclusion dans le cadre d’unecritique du regard français sur le modèle canadien de pluralisme. La problématique de l’exclusion, être altériséen raison de l’identité du droit, naît des silences de la comparaison différentielle France – Canada. Une critiqueidentitaire permet de déplacer la triple dialectique de la comparaison : positivisme c. pluralisme, universalisme c.différentialisme et républicanisme c. libéralisme pluraliste. La problématique de l’orientation identitaire du droitest commune aux deux systèmes juridiques. Aussi, la recherche est relative à l’identité du constitutionnalisme.L’exclusion se définit comme le décalage entre l’orientation identitaire du constitutionnalisme et l’identité ducorps du sujet. La méthode d’analyse proposée, afin de traiter de l’exclusion en droit, et déplacer la comparaison,est tripartite : mettre en évidence l’orientation identitaire du constitutionnalisme, en identifier la structureidentitaire, pour, enfin, en déterminer les étrangers ou « Autres. » La recherche vise à déplacer la comparaison enproduisant une phénoménologie de l’exclusion constitutionnelle, ou « dehors constitutifs, » avec une typologiedes étrangers du droit. La démonstration sera faite dans le cadre des conflits de la religion et de l’orientationsexuelle démontrant l’orientation blanche, hétéropatriarcale et hétéronormative du droit constitutionnel. / This research intends on proving how constitutionalism and exclusion collide one against the other trhough a critique of the french gaze on a supposedly canadian model of pluralism. This negative comparison's silencesbetween France and Canada gave birth to this question of how one is being excluded and othered based on the identity of constitutional law. This critique, that focuses on identities, is shifting those three dialectics supporting the aforementioned negative comparison: positivism v. pluralism; universalism v. differentialism; republicanism v. liberal pluralism. France and Canada share this issue of how reality is oriented towards specific identities. This research is, then, a critique of constitutional identities. Exclusion is defined as the gap between the orientation of law's identitiesnd the bodily reality of its subjects.The analytical tool developed here to tackle exclusionin law has three steps:shedding lighton the orientations of constitutionalism, its identity structure, and its constitutional Others.The research purports on turning shcolars' critical gazetowards this phenomenology of constitutional exclusion, its "constitutive outside," by deciphering a typologyof constitutional Others. Thiw will be through the collisions of freedom of religionand sexual orientation. Constitutionalism is per se oriented towardshe ascendency of whiteness, patriarcalism and heteronormativity.
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