This thesis is the first detailed and comprehensive research of the history of the 2001 Convention on International Interests in Mobile Equipment (the 'Convention' or 'CTC') and its protocols. It is submitted that the quality of response to the various challenges of the treaty-making process can serve as a measure of a convention's success, and that the unique characteristics of the CTC make it a prime target for such research. The author identifies and analyses the most problematic issues in the process of development of the Convention and its protocols, including the latest draft protocol on mining, agricultural and construction equipment. This research focuses on the documentary history of the CTC and its Aircraft Protocol (as the only protocol currently in force), relying primarily on the materials published by UNIDROIT and other international organisations, and shows that not all of the challenges found an adequate response in the Convention. Nonetheless, the shortcomings pale in comparison with the Convention's achievements: the CTC has created a highly effective machinery for regulating international interests in mobile assets. The author does not perform empirical ex post analysis of implementation of the Cape Town Convention, but this thesis will form a solid background for such research in the future. This study, apart from its scholarly importance, has clear practical value: its conclusions (including a number of treaty-making lessons originating from this research) can assist governmental officials, representatives of international organisations and legal advisors (both external and internal) participating in the treaty-making process and, it is hoped, will strengthen he attractiveness of conventions as an instrument of harmonising commercial law in the future.

Notre thèse développe une nouvelle méthode pour analyser les capitaux propres des banques, basée sur la distinction entre capital actionnarial (dit ‘shareholder equity’) et capital de l’entité bancaire (dit ‘entity equity’). Cette nouvelle mesure –du capital actionnarial permet de distinguer les capitaux propres bancaires effectivement apportés par les actionnaires. Cette mesure s’avère pertinente pour interpréter les transformations récentes de la relation entre actionnaires et entités bancaires. Elle identifie et comptabilise les transactions entre les entités bancaires et leurs actionnaires, en permettant ainsi : l'analyse des origines du capital bancaire et de son évolution ; l’impact des stratégies d'entreprise financiarisées qui cherchent à économiser l’apport en capital actionnarial ; une mesure améliorée du capital actionnarial prudentiel qui est censé apporter une protection contre les risques encourus et les pertes éventuelles. De nos jours, une tension fondamentale pèse sur les capitaux propres bancaires, entre les actionnaires demandant des politiques de distribution généreuses, et l’intérêt général qui nécessite d’un système bancaire stable et résilient. Cette tension entre les exigences des actionnaires et la constitution d’un capital actionnarial suffisant est documenté par notre analyse dans la période avant et après la crise financière globale. Nous analysons les capitaux propres de neuf banques européennes entre 2001 et 2015. Ces cas montrent des distributions importantes en faveur des actionnaires et au détriment des objectifs de solvabilité financière.Les apports des actionnaires aux capitaux propres de l'entité bancaire ainsi qu'au capital prudentiel ont été limités avant la crise, et ne s’améliorent que modestement après celle-là,malgré des injections nouvelles importantes. Nos résultats suggèrent que, à l'ère des stratégies d'entreprise financiarisées, des niveaux suffisants de capital bancaire de haute qualité sont essentiels pour protéger l'intérêt général et empêcher les banques de devenir des véhicules d'investissement financiarisés pour certains actionnaires. Cela amène à repenser les capitaux propres des banques dans la recherche d’un arrangement plus durable et soutenable avec leurs actionnaires. / The thesis introduces a new accounting method based upon the distinction between shareholder equity and the residual entity equity. Shareholder equity presents the actual contributions of shareholders to the bank entity. It allows for the analysis of bank’s equity position in light of a transformed idea of shareholding as experienced in recent years. The measure identifies and visualises equity transactions of banks relating to shareholders; and with it, allows for the analysis of the two main shaping forces of bank equity: financialized corporate strategy which seeks to economize the bank equity position; and regulatory capita lwhich provides a risk buffer to absorb eventual losses. Addressees of these two forces are shareholders who pressure banks to follow generous distribution policies and society at largewhich demands a safe and sound banking system. This trade-off between return to shareholders and a sufficient equity base is well documented in the pre-crisis and post-crisis period. Our analysis of shareholder equity position applies to nine European banks between 2001 and 2015. It reveals substantial distributions at the detriment of financial solvency concerns. Shareholder contributions to the bank entity as well as to regulatory capital werelimited in the pre-crisis period, with rather modest improvements in the post-crisis perioddespite substantial capital injections. Findings suggest that, in an era of financialized corporate strategy, sufficient levels of high quality capital are essential to safeguard general interest and prevent banks to become financial investment vehicles for their shareholders.

This dissertation is a multi-disciplinary study, which integrates a software engineering approach with instructional factors in the decision-making, analysis, design and development processes of instructional software. Software engineering models, tools and representations are used in the process of software construction. With reference to the fundamental characteristics of the software product, several disciplines and factors, from both instructional and computing perspectives are considered, and the most appropriate approach/es selected. Software engineering, instructional design and instructional theory are considered as pillars of courseware engineering. The object-oriented design paradigm and a prototyping life-cycle model are found to be most suitable for development of computer-aided instruction. The conceptual study is illustrated by prototype development of a component-based multi-activity practice environment in theoretical Computer Science. It offers perusal or practice, in various instructional modes, according to the user's preferred learning style or need. / Computing / M. Sc. (Information Systems)

L’intérêt social est la raison d’être principale de la règlementation des conventions réglementées. Il est délimité par des intérêts voisins et par l’intérêt personnel abrité par ces conventions, dont le jeu conflictuel peut léser la société. L’existence d’un conflit et de sa justification peuvent être présumées. L'intérêt social est désormais celui de l’entreprise vue dans son contexte économique large. Un intérêt de groupe est distinctement reconnu. La qualification des conventions sert à identifier celles qui doivent être contrôlées. La mise en oeuvre de la protection de l’intérêt social s’opère à travers la prévention des conflits d’intérêts, moyennant une révélation de l'intérêt personnel. Cette révélation déclenche la procédure d'appréciation par les organes sociaux concernés. Des garanties législatives et jurisprudentielles assurent la primauté de l’intérêt social, par la limitation de l’exercice de certains droits et par l’application judiciaire stricte du respect des obligations légales qui pèsent sur les intéressés. La convention frauduleuse est nulle. Celle non autorisée qui est préjudiciable à la société est annulable; et ses conséquences sont supportées par l’intéressé qui engage sa responsabilité civile et même parfois sa responsabilité pénale. La comparaison du traitement de ce sujet dans les trois systèmes juridiques libanais, français et américains a dévoilé des failles dans les deux premiers ; des projets de réforme sont proposés. / The corporate interest is the main reason behind the regulation of related party transactions. Its limits are defined by similar interests and the personal interest embodied in these transactions. The inter-action of these conflicting interests may harm the company. The existence of a conflict and of its justification may be presumed. The corporate interest is from now on that of the enterprise seen within its wide economic context and the interest of a group of companies is distinctively acknowledged. The qualification of those transactions helps identify those that are subject to scrutiny. The protection of the corporate interest is achieved by the prevention of the conflicts of interests through the disclosure of the personal interest. This disclosure triggers the concerned corporate bodies’ evaluation process. Legislative and jurisprudential guarantees ensure the predominance of the corporate interest through limitations on the exercise of certain rights and a strict judicial enforcement of legal duties laid on the interested party. The fraudulent transaction is void. The unauthorized one that is damaging to the company is voidable and its consequences are assumed by the interested party who may be exposed to civil and, sometimes, criminal liability. The comparison of the treatment of this subject in the Lebanese, French and American legal systems revealed the weaknesses in the first two; amendment proposals are made.

Suite à la crise financière globale de 2008, ainsi qu’aux différents facteurs qui y ont mené, il est étonnant qu’une alternative éthique et juste pour une finance lucrative et stable n’existe toujours pas (ou du moins, demeure oubliée). Ayant décidé de contribuer au domaine pluri-centenaire du Droit Commercial de la Chari’a, nous avons été surpris par la découverte d’une problématique à l’origine de cette thèse. En France, nous avons suivi des débats doctrinaux intéressants dont les conclusions se rapprochent de la perception générale Occidentale quand à la nature de la finance Islamique, que ce soit au niveau de la finance basée sur le Droit de la Chari’a ou encore les exigences de sa pleine introduction dans le système juridique français de l’époque. Cet intérêt initial dans la finance islamique a ensuite mené à un intérêt dans la question des avantages d’éthique et de justice du Droit Commercial de la Chari’a dans son ensemble, qui est au coeur de cette thèse. Dans le monde moderne du commerce et de la finance d’aujourd’hui, les transactions sont marquées par une prise de risque excessive et un esprit de spéculation qui s’apparente aux jeux de hasard, et menant à des pertes colossales. Pire encore, ces pertes sont ensuite transférées à la collectivité. Par conséquent, y at-il des préceptes, des principes ou des règles éthiques et juridiques qui peuvent fournir une certaine forme de sécurité et de protection dans les marchés financiers d'aujourd'hui? Est-ce réalisable? Cette thèse soutient que la richesse de la jurisprudence islamique ainsi que ses règles dont les avantages n’ont pas encore été pleinement saisis et régénérés en réponse aux nouveaux défis d’aujourd'hui, peuvent encore fournir continuellement des solutions, et réformer des produits financiers de façon à refléter des principes de justice et d'équité. Dans ce processus, un éclairage nouveau sera apporté à certains sujets déjà connus dans le cadre de la contribution prévue de cette thèse, mais ne sera pas le principal objectif de la thèse. / Following the 2008 global financial meltdown and the various reasons that lead to it, it seemed inconceivable that no ethical and justice-driven alternative for highly lucrative and stable financing existed, or at the very least forgotten about. Deciding to contribute to the already centuries old and continuously developing domain of Shari’a Commercial law, we were first caught by surprise when we discovered one particular problem that sparked the start of this thesis. In France, we encountered interesting debates and doctrinal findings resembling a general and common western perception of the legal nature of Islamic Finance, being Shari’a Commercial law based financing, and the requirements for its full introduction into the French legal system at the time. This initial interest in Islamic Finance then evoked an interest in the ethical and justice driven gems of Shari’a Commercial law as a whole, and as the subject of this thesis. In today’s modern and global commercial and financial world, transactions are shrouded by excessive risk-taking and speculation akin to gambling, rendering at times colossal damages. To make matters worse, those damages are dislodged onto the public. Therefore, are there any ethical and legal precepts, principles and rules that may provide some form of a safety and social net in today’s financial markets? Is this achievable? This thesis argues that the richness of Islamic jurisprudence and its rules that have not had their benefits fully reaped and regenerated in response to new challenges till today, may still continuously provide solutions, as well as provide reforms to financial products, which exemplify justice and fairness. Within the process, new light will be shed on certain already known topics as part of the intended contribution of this thesis, but will not be the main objective of the thesis.

The aim of this diploma thesis is to analyse development in arranging of the real estate transactions in the Czech Republic after 1989 and describe contemporary condition. Contemporary condition was analysed as unsatisfactory. There does not exist any law that would regulate real estate market, neither is there a duty to proof a professional training or ability for the business. Real estate agencies do not have a good reputation in the Czech Republic and with many citizens they are unfavourable. As a reaction upon contemporary unsatisfactory situation, the Economic Bureau of the Czech Chamber of Deputies elected an operative group that is supposed to maintain a survey of the contemporary situation in the real estate market and suggest possible solutions. This work aims also to analyse the suggested solutions and to supply solutions that would be missing.

Die Zeitschrift Electronic Transactions on Numerical Analysis (ETNA) wurde in den früheren 1990er Jahren als eines der ersten Open Access Journale in Mathematik gegründet. Herausgegeben wird die Zeitschrift vom Institute of Computational Mathematics an der Kent State University (Ohio, USA) in Zusammenarbeit mit der dortigen Universitätsbibliothek. Abweichend vom üblichen Modell über Article Processing Charges finanziert sich die Zeitschrift ausschließlich durch die Kent State University sowie gelegentliche freiwillige Beiträge von Autoren. Heute ist ETNA ein sehr erfolgreiches Journal in der angewandten Mathematik, das zeigt, dass auch nicht-kommerzielle Open Access Angebote qualitativ hochwertig funktionieren können.

The implementation of International Accounting Standard 32 Financial Instruments: Disclosure and Presentation (lAS 32), International Accounting Standard 39 Financial Instruments: Recognition and Measurement (lAS 39) and International Financial Reporting Standard 7 Financial Instruments: Disclosures (IFRS 7) by developing countries has been met with mixed reactions largely due to the extensive use of the fair value concept by the three accounting standards. The use of the fair value concept in developing countries has proved to be a significant challenge due to either a Jack of formal capital market systems or very thinly traded capital markets. This study investigates the obstacles to determining fair values of equity share investments, government bonds and corporate bonds, treasury bills and loan advances in Mozambique. The study was done through a combination of literature review and empirical research using a questionnaire. The trading statistics of the financial instruments on the Mozambique Stock Exchange and the prospectuses of bonds were used. The empirical research was carried out using a type of non-probability sampling technique called purposive sampling. A subcategory of purposive sampling called expert sampling was used to select the eventual sample which was composed of people with specialised knowledge on the capital market system in Mozambique. The results of the empirical research were analysed using pie charts to summarise the responses. The research concluded that the Mozambique Stock Exchange is an inactive market for financial instruments characterised by thin trading in both equity shares and bonds. The estimation of fair values evidenced by observable market transactions is therefore impossible. The absence of credit rating agencies in Mozambique presents a significant challenge in assigning credit risk and pricing financial instruments such as bonds. The research also noted that significant volatility of the main economic indicators such as treasury bills interest rates and inflation made it difficult to determine fair values of financial instruments using financial modelling techniques. Due to the above obstacles to determining fair values of certain financial instruments in Mozambique, the best alternatives are to value these financial instruments at either cost or amortised cost. / Financial Accounting / M. Com. (Accounting)

This dissertation uses a Sociological approach to analyse the risks associated with the practice of securities lending. Risks are those factors that inhibit the development of trust, and trust is essential for people to participate in financial transactions like securities lending. In this dissertation we show that, although there are a number of risks, individual and systemic, that are associated with securities lending, practitioners have, over time, developed an array of risk management procedures and practices to keep these risks at acceptable levels. Securities lending is however not practiced in a vacuum and the relevance of these risk management procedures is largely determined by the cultural environment in which it is practised. Values, norms and sanctions are crucial as social controls over behaviour that transpires in social structures. The presence of structural conditions necessary for the development of a culture of extreme opportunism is shown as arguably the greatest source of risk facing those who participate in financial transactions like securities lending. / Sociology / M.A.

Text in Afrikaans / The goal with the research is firstly is to study and theoretically describe the interpersonal style repertoire of middle level managers according to the interpersonal approach and more specifically the 1982 Interpersonal Circle. Secondly the interpersonal development interventions and the development process for middle level managers were discussed from this approach. The third theoretical goal involved compiling a interpersonal development programme for middle level managers. The empirical goals of the research involved the evaluation of the interpersonal style repertoires of middle level managers by means of self and fellow manager evaluations in an attempt to get an indication of the most prominent interpersonal styles of middle level managers. Furthermore the empirical investigation involved an analysis of the influence of the interpersonal development programme in expanding the interpersonal style repertoires of middle level managers. The results of the self evaluations suggest that the warm-friendly, deferent-trusting, assureddominant and sociable-exhibitionistic styles are the primary styles of the 263 middle managers in the sample. Their evaluations by the 82 fellow managers seem to indicate that the warmfriendly, assured-dominant, deferent-trusting, and sociable-exhibitionistic styles are the most prominent interpersonal styles of middle level managers. Although these results seem to correspond to the teoretically applicable style repertoires of middle level managers the scores were all below average. XIV With the interpersonal development programme an attempt was made to make the group of 32 managers aware of their own interpersonal style repertoires and to provide them with the opportunity to study the way in which these are used in interpersonal transactions during a experiential learning experience. The development interventions, process and the influence of the development programme are also discussed. / Die doel met hierdie navorsmg is eerstens om die interpersoonlike stylrepertoire van middelvlakbestuurders aan die hand van die interpersoonlike benadering en meer spesifiek 1982 Interpersoonlike Sirkel, te bestudeer en teoreties te beskryf. Tweedens is die interpersoonlike ontwikkelingsintervensies en -ontwikkelingsproses vir middelvlakbestuurders vanuit die benadering beskryf. Die derde teoretiese doelstelling het die samestelling van 'n interpersoonlike ontwikkelingsprogram vir middelvlakbestuurders behels. Wat die empiriese doelstellings in die navorsing betref, is die interpersoonlike stylrepertoire van middelvlakbestuurders deur middel van self- en medebestuurderevaluasies geevalueer om sodoende 'n aanduiding van die mees prominente interpersoonlike style van middelvlakbestuuders te kry. Verder het die empiriese ondersoek ook 'n ontleding van die invloed van die interpersoonlike ontwikkelingsprogram op die uitbreiding van middelvlakbestuurders se interpersoonlike style ingesluit. Die resultate van hulle selfevaluasies suggereer <lat die warm-vriendelik, geleidend-vertrouend, versekerd-dominant en sosiaal-ekshibisionistiese style die primere interpersoonlike style van die steekproef van 263 middelvlakbestuurders is. Wat die resultate van die evaluasies van die 82 medebestuurders betref, blyk dit dat die warm-vriendelik, versekerd-dominant, geleidendvertrouend en sosiaal-ekshibisionistiese style as die mees prominente style is. XVI Alhoewel hierdie resultate in 'n groot mate met die teoereties-toepaslike stylrepertoire van middelvlakbestuurders ooreenstem, was al die tellings ondergemiddeld. Met die interpersoonlike ontwikkelingsprogram is daar gepoog om 'n bewustheid by 'n groep van 32 bestuurders van hulle eie interpersoonlike stylrepertoire te kweek, en om hulle die geleentheid te bied om die interpersoonlike transakies waarin die style na vore tree, tydens 'n eksperimentele leerondervinding te bestudeer. Die gedragsontwikkelingsintervensies, die gedragsontwikkelingsproses en die invloed van die ontwikkelingsprogram word ook bespreek / Industrial and Organisational Psychology / D. Com (Bedryfsielkunde)