Submitted by Rafael Batista Marquez (rafaelbatistam@gmail.com) on 2018-05-02T23:14:38Z No. of bitstreams: 1 Dissertação_Cláusula take or pay em contratos de longo prazo_2018.pdf: 330267 bytes, checksum: c5bd1744b4cfab208102e4084d40c14b (MD5) / Rejected by Thais Oliveira (thais.oliveira@fgv.br), reason: Prezado Rafael, boa noite. Para que possamos aprovar seu trabalho, serão necessárias as seguintes alterações: - Em todas as páginas onde se encontram o título da sua Dissertação, deve ser com letra MAIÚSCULA; - A ficha catalográfica deve estar da maneira que foi enviada (incluindo as informações que estão fora do quadro); - A Banca Examinadora deve estar alinhada ao lado direito da página, (seguindo a linha do "texto?" e da data de aprovação), e também deve constar o campo de conhecimento (que deve estar na linha acima da data da aprovação); - Dedicatória centralizada. Qualquer dúvida, entre em contato. Obrigada. mestradoprofissional@fgv.br on 2018-05-04T00:01:59Z (GMT) / Submitted by Rafael Batista Marquez (rafaelbatistam@gmail.com) on 2018-05-07T15:07:57Z No. of bitstreams: 1 Dissertação_Cláusula take or pay em contratos de longo prazo_2018.pdf: 338022 bytes, checksum: b6ede93cff6eb6637717a848cf37ca06 (MD5) / Approved for entry into archive by Thais Oliveira (thais.oliveira@fgv.br) on 2018-05-08T23:53:27Z (GMT) No. of bitstreams: 1 Dissertação_Cláusula take or pay em contratos de longo prazo_2018.pdf: 338022 bytes, checksum: b6ede93cff6eb6637717a848cf37ca06 (MD5) / Approved for entry into archive by Suzane Guimarães (suzane.guimaraes@fgv.br) on 2018-05-09T12:33:15Z (GMT) No. of bitstreams: 1 Dissertação_Cláusula take or pay em contratos de longo prazo_2018.pdf: 338022 bytes, checksum: b6ede93cff6eb6637717a848cf37ca06 (MD5) / Made available in DSpace on 2018-05-09T12:33:16Z (GMT). No. of bitstreams: 1 Dissertação_Cláusula take or pay em contratos de longo prazo_2018.pdf: 338022 bytes, checksum: b6ede93cff6eb6637717a848cf37ca06 (MD5) Previous issue date: 2018-03-05 / O escopo deste trabalho consiste na análise do racional e do funcionamento da cláusula take or pay, largamente utilizada em contratos de longo prazo, usualmente em contratos de fornecimento. Para tanto, tratar da tipicidade (social) da cláusula take or pay mostrou-se necessário. Isso porque, abordou-se a qualificação e interpretação da obrigação decorrente da cláusula e a sua finalidade, tendo em vista a boa-fé objetiva e o dever de cooperação entre as partes. Indo além, abordou-se a natureza jurídica da cláusula take or pay, considerando a inafastável e necessária prefixação dos valores a serem pagos em caso de descumprimento da obrigação. Na sequência, analisou-se a aplicabilidade do artigo 413 do Código Civil. Por derradeiro e a fim de apresentar aspectos propositivos, abordou-se a importância do cuidado com a redação contratual, bem como algumas recomendações práticas sobre a cláusula take or pay, endereçando algumas preocupações quando do seu uso, ainda pouco amadurecido no Brasil. Assim, acredita-se que o presente estudo contribuirá para o desenvolvimento do uso da cláusula de forma previsível e respeitando a segurança jurídica almejada nas relações contratuais. / This work consists on the analysis of the rationale and practice of take or pay clause, widely applied in long-term contracts, usually in supply agreements. To do so, dealing with the typicity (social) of the take or pay clause was necessary. It was taken into account the qualification and interpretation of the obligation provided in the clause and its purpose, vis-à-vis the good faith principle and the cooperation duty between the parties. Beyond that, this study aimed to address the legal nature of take or pay clause, as the due values are pre-determined (liquidated damages) in case of default. In addition to that, for a comprehensive understanding, the study also evaluated the applicability of article 413 of the Brazilian Civil Code The study propositional approach focused on the importance of the contract wording and recommends some practical measures for the clause legal writing, which is still incipient in Brazil. Based on that, the author believes that this study may contribute to enable the development of the take or pay clause in a predictable manner respecting the legal safety in the contractual relations.

This diploma thesis deals with specifics for reporting of construction contracts in financial statements according to czech accounting regulations, IFRS and US GAAP. These are contracts that are custom-made, so they are not serial production and they are long-term, so most of their production goes into more accounting periods. In 2018, new Standards for Recognition of Revenue from contracts with customers IFRS 15 and ASC 606 will enter into force. The aim of the thesis is to characterize individual approaches to the reporting of revenues from construction contracts with a focus on the specifics in this sector and their comparison. To achieve this goal, a comparison method will be used. The thesis is divided into the theoretical and practical part. The theoretical part describes requirements and aspects related to building contracts, individual accounting standards including new revenue standards. In the practical part, an example is illustrated that shows a different approach to reporting revenue from these contracts in accordance with Czech accounting regulations and IFRS or US GAAP and comments on the changes that may occur through the application of new standards. At the end of the thesis, individual approaches are compared.

The current South African legislative framework does not properly address the unequal bargaining position between employers and fixed term employees. Ineffective regulation of fixed term employment in South Africa has had the effect of excluding certain groups of fixed term employees from claiming the remedies provided in terms of the Labour Relations Act and other labour legislation. Furthermore, where remedies are applicable to them they are often ineffectual. Interpretational variation evident from case law pertaining to the enforcement of the rights of fixed term employees, indicate clear lacunae in the unfair dismissal protection afforded to these vulnerable employees. This is mainly a consequence of uncertainties related to the interpretation of the legislative provisions. The infusion of the values entrenched in the Constitution of the Republic of South Africa and the development of the common law to reflect these values might augment the scope and availability of rights enjoyed by fixed term employees. But, changing socio-economic and political circumstances necessitates review and amendment of the legislation applicable to fixed term employees to meet the country’s constitutional and international obligations. Proposed amendments to the Labour Relations Act have been tabled. These amendments may be capable of addressing some of the current problems. However, they may also lead to other undesirable consequences. An investigation into problems related to the application of similar provisions as those proposed by the Labour Relations Amendment Bill in other jurisdictions crystallises some possible causes for concern. Some of the proposed changes could create new vulnerabilities, or renew old ones. / Private Law / LLD

The current South African legislative framework does not properly address the unequal bargaining position between employers and fixed term employees. Ineffective regulation of fixed term employment in South Africa has had the effect of excluding certain groups of fixed term employees from claiming the remedies provided in terms of the Labour Relations Act and other labour legislation. Furthermore, where remedies are applicable to them they are often ineffectual. Interpretational variation evident from case law pertaining to the enforcement of the rights of fixed term employees, indicate clear lacunae in the unfair dismissal protection afforded to these vulnerable employees. This is mainly a consequence of uncertainties related to the interpretation of the legislative provisions. The infusion of the values entrenched in the Constitution of the Republic of South Africa and the development of the common law to reflect these values might augment the scope and availability of rights enjoyed by fixed term employees. But, changing socio-economic and political circumstances necessitates review and amendment of the legislation applicable to fixed term employees to meet the country’s constitutional and international obligations. Proposed amendments to the Labour Relations Act have been tabled. These amendments may be capable of addressing some of the current problems. However, they may also lead to other undesirable consequences. An investigation into problems related to the application of similar provisions as those proposed by the Labour Relations Amendment Bill in other jurisdictions crystallises some possible causes for concern. Some of the proposed changes could create new vulnerabilities, or renew old ones. / Private Law / LL. D.

Several interesting findings emerged from this study. First, strong labour movements still failed to successfully bargain for employment protections due to resistance from employers to encroachments on their institutionalized managerial prerogatives. Second, governments favoured a policy of abstentionism and acquiescence to the collective-laissez-faire tradition until the critical juncture of the 1960s and 1970s. Third, the increasing power resources of trade unions and a deteriorating socio-economic climate created a window of opportunity for bold government action to improve industrial relations, albeit without the consent of employers, and at first, unions. Fourth, contrary to the liberalizing pressures one would expect to find in an archetypical free market economy, the UK has implemented far more statutory protections than deregulatory reforms. Fifth, in contrast to its traditional non-intervention in industrial relations and reputation for worker-protective regulations, Swedish governments have enacted numerous statutes, both restricting and freeing managerial prerogatives in the hiring and firing process. Sixth, statutory employment protections became an independent set of institutional power resources for unions in the long run, serving their organizational and representational interests in important ways. Seventh, unions and left parties consistently defended and advanced the policy preferences of their core constituencies in secure employment by privileging the job security of regular contracts. Eighth, employers and parties on the right of the political spectrum consistently opposed restrictions on the managerial capacity to hire and fire at will, especially for small businesses. Nineth, to increase flexibility without threatening the stability of regular contracts, reforms over the years had to foster atypical forms of work, creating a regulatory gap between permanent and temporary employment, particularly in Sweden. Tenth, differences exist between job security in the statute books and job security in action, particularly in the UK where this gap pervades all aspects of the unfair dismissal system. These findings suggest employment protection legislation has developed in ways far more complex, dynamic and contradictory than is commonly assumed by prominent theories of comparative political economy. / Dissertation / Doctor of Philosophy (PhD) / This thesis examines how and why employment protection legislation developed in the United Kingdom and Sweden in the ways that it did from its early beginnings to the present period. It hopes to offer answers to questions about the initial impetus for statutory regulation, the number, content and impact of significant legislative changes and the preferences of key stakeholders with material interests in the policymaking process. It does this by drawing on a variety of both primary and secondary source materials, including employment protection databases, parliamentary records and research publications. At the same time, it assesses the explanatory merit of dominant theories in the political economy literature by testing them against voluminous empirical evidence and provides a multi-factorial account to fill the gaps in the existing body of knowledge.