La thèse propose une esquisse des enjeux juridiques de l'adoption d'une taxe sur les transactions financières par le biais de la coopération renforcée en Europe. Les recherches portent plus précisément sur la technicité fiscale de la conception de cette imposition levée sur les transactions financières et les défis juridiques qui dérivent de son adoption par le biais de la coopération renforcée. La taxe, telle que conçue ne présente pas d'éléments de nature à la rendre contraire au droit international et européen et dans quelle mesure le cadre institutionnel qui l'accueille, celui de la coopération renforcée, est susceptible de remédier à ces possibles obstacles. La taxe sur les transactions financières telle que conçue par Tobin est destinée à s'appliquer par une communauté ample de juridictions fiscales. Son adoption à l'échelle régionale pose des problèmes juridiques qui tiennent à deux chefs. D'une part, l'imposition d'un secteur mobile et internationalisé dans son activité est confrontée à la planification fiscale d'évitement de l'impôt, facteur fragilisant les attendes sur son potentiel fiscal. D'autre part, l'extraterritorialité de l'imposition, qualité inhérente aux contours conceptuels de la taxe produit des effets dont la justification, tant en droit international et européen, primaire que dérivé, n'est pas aisément obtenue. Les difficultés découlant de la technicité fiscale de l'imposition ne s'épuisent pas dans les arguments précités. Elles demeurent intimement liées à l'élaboration d'une politique fiscale européenne de répartition de ressources fiscales entre États membres. / This thesis stems from European Taxation and it aims at providing for a legal appraisal of the contemplated introduction of a EU Financial Transaction Tax (FIT). The thesis, divided in three parts, is dedicated to the 2013 FIT Proposal, tabled in by the Commission and gaining support among some EU Member States, which wish to proceed by Enhanced Cooperation in this area. Part I of the thesis sets up the stage, focuses on interpreting the draft Proposal, and seeks for the "missing links": those unresolved issues, raised by tax academics, for making the tax legally consistent and coherent. Modelling an efficient and fair financial transaction tax is a delicate affair for tax experts. Within this appraisal, inconsistencies and incoherence, in the actual wording of the Proposal, have been overviewed. Part II focuses on the alleged infringement of international law, primary and secondary from FTT's implementation. Beyond the academic interest, by delving into that area of law, the conclusions drawn may be ground for further reflexion in regard of tax payers' protection. In the chapters that follow, we scrutinize the general institutional conditions granting competence to the EU for harmonising indirect taxes and we survey the requirements to be met in the specific legal frame of the Enhanced cooperation. More, we shed some light on the FTT's shape under the 2013 Proposal in regard of the European Treaties and secondary law.

The aim of this diploma thesis is to analyze various legal aspects related to mergers of public limited liability companies. The thesis begins with a summary of relevant legislation from Czech and European jurisdiction regulating domestic and cross-border mergers. It continues with the procedure of merger and the overview of necessary documentation and requirements. Broad part of the work is related to the impact on diverse areas, such as the impact on shareholders, employees or bookkeeping. The system of merger control is defined within the scope of the chapter dealing with effects on competition law. The legal aspects are illustrated on a practical case in the end of the thesis.

A presente tese objetiva trazer subsídios para a discussão em torno de uma realidade recente no Brasil, qual seja, a crescente utilização de instrumentos financeiros pelas companhias abertas vis a vis seu objeto social, o que exige a proteção de seus investidores e credores. É tratada a tutela do objeto social na legislação societária para as companhias abertas, tipo específico de sociedade escolhido pela gama de interesses que a cercam e pela importância no atual estágio de desenvolvimento do mercado de capitais. Para tanto, será demonstrada a utilidade da cláusula do objeto social na realidade das companhias abertas segundo um ponto de vista tríplice, (i) a disciplina do contrato, (ii) a capacidade de agir da sociedade e (iii) os atos ultra vires praticados pelos administradores, abordando o princípio da boa-fé, teoria da aparência, abuso de poder, em suas modalidades de excesso de poder e desvio de poder, à luz de uma nova realidade descortinada pela crise global de 2008, pela evolução tecnológica e disseminada utilização de complexos instrumentos financeiros. Verificando-se a utilização de instrumentos derivativos complexos e de derivativos de câmbio pelas companhias abertas em operações realizadas no mercado de balcão, de forma pouco transparente e sem controle adequado do risco, que acarretaram substanciais prejuízos em detrimento de todos os acionistas, apresenta-se como indagação se tais operações financeiras especulativas extrapolaram o conteúdo do objeto social e se poderiam, ou não, ter sido contratadas. / This thesis purports to provide arguments in connection with a current reality in Brazil, consisting of the increasing use of financial instruments by publicly-held companies vis a vis their corporate purpose, what requires the protection of investors and creditors. This thesis addresses the rules related to the corporate purpose that are provided for in the corporation law, and that are applicable to publicly-held companies, a corporate type which is elected by various interests surrounding it and by the importance in the current development of the capital market. In this respect, the utility of the corporate object clause in the activity of publicly-held companies will be demonstrated through a triple point of view: (i) the rules related to the corporate by laws; (ii) the companys capacity to act; and (iii) the ultra vires acts performed by the managers of the company, in view of the good-faith principle, disregard institute, abuse of rights, in its modalities of exciding rights and deviation of rights, in the context of the 2008 global crisis, the technological progress, as well as the wide use of complex financial instruments. In view of the use of both sophisticated derivative instruments and foreign exchange derivatives by publicly-held companies in transactions carried out on the over-the-counter market, in a non-transparent manner and without appropriate risk-control, which resulted in substantial losses to all shareholders, it lights up the discussion whether such speculative financial transactions exceeded the limit of the relevant corporate object, and whether they could, or could not, be agreed upon.

Une fraction non négligeable de la population mondiale n’a pas accès au crédit, en raison d’une insuffisance de ressources, d’une inscription dans un fichier de surendettement ou de la restriction des critères d’octroi du crédit bancaire. Pourtant, devenus incontournables avec la domiciliation des salaires et des prestations sociales, les produits et les services bancaires participent au processus d’exclusion sociale. Ne pas avoir accès au crédit, ou y avoir accès de manière inadaptée, est, en soi, un facteur d’appauvrissement. Faute d’accès à un prêt personnel ou à un découvert bancaire, de nombreux ménages recourent à des crédits renouvelables dont les conditions d’octroi sont de plus en plus contestées par les pouvoirs publics ; aussi, les risques de surendettement s’en trouvent-Ils accrus. Or, dans le contexte actuel de crise économique, de recrudescence du chômage et des emplois précaires, le recours au microcrédit peut être un outil utile pour répondre aux besoins de réinsertion à travers la création, la reprise ou le transfert d'activités rémunératrices. La conjoncture actuelle semble d'autant plus favorable à un renouveau du microcrédit que celui-Ci peut permettre à l’emprunteur de rebondir en créant sa petite entreprise, ou de s’assumer sans détériorer sa situation financière personnelle. Bien géré, il constitue un facteur d’autonomie de la personne,tout en favorisant une pratique nouvelle de la solidarité par des relations plus ou moins directes entre prêteurs, épargnants et emprunteurs. Il a en quelque sorte un caractère universel qui sied à l’esprit du temps. Actualisé et modernisé dans les pays du Sud, le crédit solidaire nécessite une adaptation du concept dans les pays développés, pour tenir compte de leur contexte. Ainsi, une pratique des pays moins développés est « exportée » vers les pays du Nord, qui redécouvrent des pratiques anciennes — mutualisme, prêt sur gages, tontine,solidarité familiale ou de groupe — dont l’esprit originel s’était estompé avec la modernisation de leur système bancaire ou, tout simplement, leur mode de vie plus individualiste. Beaucoup de débats existent entre économistes sur la réalité de l’efficacité du microcrédit. Bien que celui-Ci soit économiquement et socialement séduisant pour les uns,proprement illusoire pour les autres, le juriste semble être placé hors du débat. Il n’existe pas de vrais débats (en Europe en tout cas) sur les aspects juridiques du microcrédit de sorte qu’on pourrait douter de sa place en droit. Est-Ce à dire que cette belle invention économique a manqué de pénétrer le domaine juridique ? Cette thèse tente de jeter les bases d’un vrai débat juridique sur le phénomène du microcrédit. Elle s'efforce de dresser, juridiquement, un état des lieux du microcrédit, l’offre, la demande, mais aussi les perspectives envisageables pour un développement de la pratique. / All over the world, a significant fraction of the population has no access to credit, due to insufficient resources, a registering in a file of big debts or of restriction criteria for the granting of bank credit. However, now indispensable due to the address of wages and social security benefits, banking services are involved in the process of social exclusion. Not having access to credit, or having access in an inappropriate manner is in itself a factor of impoverishment. Without access to a personal loan or to an overdraft, many households relyon revolving credits whose conditions of granting is increasingly challenged by the authorities, and thus the risk of big debt are there by increased. But in the current context ofthe economic crisis of growing unemployment and of part-Time work, the use of microcreditcan be a useful tool to meet the needs of some households in terms of business start-Ups,business transfers or business continuities. The current environment seems to favor a revivalof microcredit, as it allows the borrower to bounce back and create his or her employment orsmall business, or to support themselves without damaging their personal financialsituation. Properly managed, it is a factor of individual autonomy, while promoting a newpractice of solidarity through more or less direct relationship between lenders, borrowers andsavers. There is a sort of universal character that befits the spirit of time. Modernized andupdated in southern countries, solidarity loan requires an adaptation of the concept indeveloped countries, to take their context into account. Thus, a practice of less developedcountries is "exported" towards western countries, which are rediscovering ancient practices –mutualism, pawnshop, tontine, family or group solidarity – whose original spirit had dimmedwith the modernization of their banking system or, simply, their more individualistic lifestyle.There are many debates between economists about the reality of the effectiveness ofmicrocredit. About microcredit which is economically and socially attractive to some, purelyan illusion for others, the legal representative seems to stand aside from the debate. There isno real debate (at any rate in Europe) on the legal aspects of microcredit in such an extent thatwe might question its position in law. Is it that this wonderful economic invention has failedto enter the legal domain ? Our work aims at laying the groundwork for a real legal debate onthe phenomenon of microcredit. Its ambition is to draw, legally, an overview of themicrocredit, the supply, the demand and also the way forward for the development of thepractice.

L'ingénierie logicielle doit faire face à un besoin toujours croissant en évolutivité des systèmes informatiques pour faciliter leur maintenance et de manière générale leur administration. Cependant, l'évolution d'un système, et plus spécifiquement l'évolution dynamique, ne doit pas se faire au dépend de sa fiabilité, c'est à dire de sa capacité à délivrer correctement les fonctionnalités attendues au cours de sa vie. En effet, des modifications dans un système peuvent laisser ce dernier dans un état incohérent et donc remettre en cause son caractère fiable. L'objectif de cette thèse est de garantir la fiabilité des reconfigurations dynamiques utilisées pour faire évoluer les systèmes pendant leur exécution tout en préservant leur disponibilité, c'est à dire leur continuité de service. Nous nous intéressons plus particulièrement aux systèmes à base de composants logiciels, potentiellement distribués, dont l'architecture peut être le support de reconfigurations dynamiques non anticipées et concurrentes. Nous proposons une définition de la cohérence des configurations et des reconfigurations dans le modèle de composants Fractal à travers une modélisation basée sur des contraintes d'intégrité tels que des invariants structurels. La fiabilité des reconfigurations est garantie par une approche transactionnelle permettant à la fois de réaliser du recouvrement d'erreurs et de gérer la concurrence des reconfigurations dans les applications. Nous proposons enfin une architecture à composants modulaire pour mettre en oeuvre nos mécanismes transactionnels adaptés aux reconfigurations dynamiques dans des applications à base de composants Fractal.

La communication en milieu didactique est une spécification de la communication humaine. La théorie de l'action conjointe en didactique (TACD), développée par Sensevy, Mercier & al.(2005, 2007 et 2008), considère la production des discours du professeur et des élèves comme la manifestation de transactions didactiques dont le savoir est l'objet transactionnel. Ces transactions permettent à la fois la reconnaissance mutuelle des interlocuteurs et la participation à un jeu conjoint, qui consiste à construire et changer le monde au travers de jeux d'apprentissage plus ou moins spécifiques. Comprendre comment et à quelles fins le professeur produit ses discours dans la classe représente l'enjeu majeur de ce travail. Le contexte de cette étude concerne deux classes de cycle II de l'école élémentaire, engagées dans une séance en Découverte Du Monde Vivant, relative au mode de vie du lombric (locomotion et besoins physiologiques). Cette recherche de nature fondamentale élabore une structure d'investigation capable de décrire de manière rigoureuse de quelle manière le savoir organise les transactions didactiques. Cette structure articule trois composantes qui sont les stratégies énonciatives didactiques, l'épistémologie pratique du professeur et les jeux d'apprentissage. L'élaboration et la mise en œuvre de ce modèle s'appuient sur l'étude de cas de deux professeurs, un débutant et un expérimenté. Ce modèle d'analyse, dans une logique comparatiste, emprunte à la fois au champ de la didactique et à celui de la linguistique. Il permet in fine, de saisir certaines des déterminations qui pèsent sur l'action conjointe en situation et de s'engager vers une première caractérisation des transactions didactiques.

Consumption forms and is formed by the city. How, when and where commodities are transacted is essential in this urban drama of mutual relationships. This thesis explores how consumption and everyday life in cities are interrelated. The specific objective is to analyse how commodity transaction situations are configured and constrained in time and space, and, how consumer service spaces are formed in and are part of city formation. Transactions are conceptualised as economically and socially situated material projects constituted by consumers, commodities and producers. Commodities and values are transferred and created through transaction spaces. The theoretical perspective is framed around consumption and production of spaces, and particularly informed by Hägerstrand’s time-geographical thinking and Lefebvre’s work on urban space. Methodologically different examples of consumption projects and spaces are used to discuss configurations and formations for commodity transactions. The thesis stresses material and time-spatial constraints for commodity transaction and it discusses the blurring of boundaries between what conventionally has been separate social and economic activities and places. Changing transaction configurations and the formation of consumer service spaces in the city are explored through analysis of different consumption places and commodities such as books, coffee and clothes and property development projects in Stockholm city centre. Transaction configurations display geographical and historical continuities and changes as well as time-spatial flexibility and spatial fixity. Transactions spaces are continuously formed and reformed through processes embedded in the global cultural economy, urban development and politics, as well as through people’s everyday life. Producers’ strategic production and consumers’ tactical appropriation of transactions spaces are accentuated as crucial in the spatial practice of transactions, places and city formation.

Nowadays, users of mobile devices are growing. The users expect that they could communicate constantly using their mobile devices while they are also constantly moving. Therefore, there is a need to provide disconnection tolerance of transactions in the mobile devices’ platforms and its synchronization management. System on Mobile Devices (SyD) is taken as one of the examples of mobile devices’ platforms. The thesis studies the existing SyD architecture, from its framework into its kernel, and introduces the proxy module enhancement in SyD to handle disconnection tolerance, including its synchronization. SyD kernel has been extended for the purpose of enabling proxy module. SyDSync has been constructed for synchronization with the proxy. The timeout has been studied for seamless proxy invocation. A Camera application that tries to catch a stolen vehicle has been simulated for the practical purpose of using the proxy module extension.

La evolución tecnológica en el diseño de microprocesadores ha conducido a sistemas paralelos con múltiples hilos de ejecución. Estos sistemas son más difíciles de programar y presentan overheads mayores que los sistemas uniprocesadores tradicionales, que pueden limitar su rendimiento y escalabilidad: sincronización, coherencia, consistencia y otros mecanismos requeridos para garantizar una ejecución correcta. La programación paralela tradicional se basa en primitivas de sincronización como barreras y locks de lectura/escritura, con alta tendencia a fallos de programación. La Memoria Transaccional (TM) oculta estos problemas de sincronización al programador; sin embargo, múltiples sistemas TM aún se basan en locks, y se beneficiarían de una implementación eficiente de los mismos.Esta tesis presenta nuevas técnicas hardware para acelerar la ejecución de estos programas paralelos. Proponemos un sistema TM híbrido basado en locks de lectura/escritura, que minimiza los overheads del software cuando la aceleración hardware está presente. Desarrollamos un mecanismo para garantizar fairness entre transacciones hardware y software. Introducimos un mecanismo distribuido de aceleración de locks de lectura/escritura, llamado Lock Control Unit. Finalmente, proponemos una organización de multiprocesadores basadas en Kilo-Instruction Processors que garantiza Consistencia Secuencial y permite especulación en secciones críticas. / Technological evolution in microprocessor design has led to parallel systems with multiple execution threads. These systems are more difficult to program and present higher performance overheads than the traditional uniprocessor systems, what may limit their performance and scalability: synchronization, coherence, consistency and other mechanisms required to guarantee a correct execution. Traditional parallel programming is based on synchronization primitives such as barriers, critical sections and reader/writer locks, highly prone to programming errors. Transactional Memory (TM) removes the synchronization problems from the programmer. However, many TM systems still rely on reader/writer locks, and would get benefited from an efficient implementation.This thesis presents new hardware techniques to accelerate the execution of such parallel programs. We propose a Hybrid TM system based on reader/writer locks, which minimizes the software overheads when acceleration hardware is present, still allowing for correct software-only execution. We propose a mechanism to guarantee fairness between hardware and software transactions is provided. We introduce a low-cost distributed mechanism named the Lock Control Unit to handle fine-grain reader-writer locks. Finally, we propose an organization of a mutiprocessor based on Kilo-Instruction Processors, which guarantees Sequential Consistency while allowing for speculation in critical sections.

<p>Tekniken kring mobiltelefoni är under ständig utveckling och mobiltelefonen har idag fått nya funktioner utöver dess grundfunktion röstsamtal. Efterfrågan efter nya mobila tjänster drivs hela tiden framåt då mobilen får allt större kapacitet och prestanda. Bland de tjänster som växts fram märks möjligheten att utföra monetära transaktioner. Detta innebär helt enkelt att använda sin mobiltelefon för att betala och utföra allehanda tjänster kopplade till användarens monetära tillgångar. Överföringen av pengar kräver dock hög säkerhet. Vad vet egentligen konsumenterna om säkerheten kring dessa tjänster? Många betalningar och transaktioner sker idag över Internet och bankerna förmedlar budskapet om att säkerheten runt deras Internettjänster är mycket hög, men vad säger de om säkerheten för deras mobila alternativ? Finns den höga säkerheten även för de mobila tjänsterna och har användarna förtroende fullt ut för dessa? Finns inte användarnas förtroende för säkerheten hos de nya mobila tjänsterna kommer de troligtvis inte heller användas. Vi ämnar därför i denna uppsats utreda om säkerheten i en mobil betalningstjänst motsvarar den som finns när den utförs på en dator i hemmet och har detta i slutändan användarnas förtroende? </p><p>Syftet med detta arbete är att undersöka vilket förtroende användarna har för säkerheten hos mobila betalningstjänster samt om dessa tjänster uppfyller samma säkerhetskrav som när de används via normal datoranvändning. Studien påbörjades med en genomgång av befintlig litteratur inom säkerheten för mobilt Internet samt Internetanvändande vid hemdatorn. Sedan genomfördes intervjuer av personer med stor kunskap kring säkerheten hos mobilt Internet. För att få reda på användarnas förtroende kring mobila betaltjänster genomförde vi sedan en webbaserad surveyundersökning varvid en fokusgrupps-undersökning användes till hjälp gällande framtagningen av frågorna. Utfallen från intervjuerna samt surveyundersökningen analyserades sedan tillsammans med utvald teori.</p><p>Våra resultat visar att majoriteten av respondenterna inte känner förtroende för säkerheten hos mobila betalningstjänster. De flesta anser att det inte är lika säkert att surfa via mobilen som via datorn i hemmet. Däremot kan hälften av individerna i populationen tänka sig att betala över Internet med mobiltelefonen och en betydande del kan även tänka sig att utföra finansiella affärer med hjälp av mobiltelefonen. Vi anser också att en mobiltelefon inte når upp till samma säkerhetsnivå som hos en stationär dator med fast Internet.</p> / <p>The mobile technology is under constant development and the mobile phone today has many other functions besides just talking. The demand for new mobile services is constantly getting stronger since the mobile phone becomes more and more powerful. Among these services is the possibility to perform transactions of money. With this we mean using the mobile phone to pay bills and other services that is connected to a user’s assets. The transaction of money of course requires high security. What do the consumers know about the security surrounding these kinds of services? Today many payments and transactions that involve money takes place over the Internet from the home computer and the banks that offers these services claims that this is safe. But what do they say about the security surrounding their mobile alternatives? Does the necessary security exist for these mobile services and does it have the consumers trust? If the users do not trust the security surrounding the mobile service, they will probably not use them. We will therefore with this thesis try to investigate if the security that surrounds the mobile payment services is equivalent to when the services is used on a home computer and if the services has the users trust?</p><p>The purpose with this thesis is to investigate the users trust regarding mobile payment services and if these services fulfil the same security demands as when they are used normally at the home computer. The study began with a review of existing theories regarding the security for mobile Internet and Internet usage on the home computer. Thereafter interviews took place with experts having great knowledge regarding mobile Internet security. We then performed a web-based survey to get information about the users trust for the security surrounding mobile payment services. We used a focus group with the aim of helping us selecting relevant questions for the survey. The results from the interviews and the survey study were then analyzed with the chosen theory.</p><p>On the basis of our survey we can draw the conclusion that the majority of respondents do not trust the security that surrounds mobile payment services. The majority is of the opinion that it is not as safe to use mobile Internet services as to use the corresponding service from the computer at home. However half of the population could very well consider paying bills with the mobile phone and a large part of the respondents would also like to use financial transactions with this kind of media. We also conclude that a mobile phone does not reach the security standard of a home computer.</p>