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Dissertations / Theses on the topic 'Economic obligations'

Author: Grafiati

Published: 28 May 2022

Last updated: 31 July 2025

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1

Marcilly, Julien. "Economic analysis of emerging Asia's local currency bond markets." Paris 9, 2011. https://portail.bu.dauphine.fr/fileviewer/index.php?doc=2011PA090032.

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2

Richards, Paul Howard. "Pecking order and trade-off explanations of capital structure and the maturity structure of corporate debt obligations." Thesis, University of Birmingham, 2018. http://etheses.bham.ac.uk//id/eprint/8429/.

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It is shown i) that the under-investment problem is caused by the debt-equity mix of the financing rather than the investment itself and that a transfer of value (from shareholders to debt-holders) can be reversed by a post-investment adjustment in capital structure that restores the pre-investment gearing ratio. This simple, low-cost solution is preferable to reducing debt maturity (as in Myers (1977)) or gearing; ii) that transfers in value from debt-holders to shareholders to promote over-investment are not sustainable since investors will seek to avoid being disadvantaged by demanding high

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3

Mashego, Katlego Arnold. "Examining the link between economic development and the enforcement of socio-economic rights in Africa: A case study of South Africa and Nigeria." University of Western Cape, 2021. http://hdl.handle.net/11394/8333.

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Magister Legum - LLM<br>This year marks 57 years since Organisation of African Unity (OAU) was formed on 25 May 1963 in Addis Ababa, Ethiopia. This year also marks 18 years since the African Union (AU) was formed on 9 July 2002 in Durban, South Africa. This year further marks 39 years since the adoption of the African Charter on Human and Peoples’ Rights (African Charter) was adopted on 27 June 1981 in Nairobi, Kenya. This was recorded as historic step towards the protection of human rights in Africa.

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4

Ilcheva, Ana-Maria. "L'entreprise à l'épreuve du changement climatique : obligations et responsabilités." Electronic Thesis or Diss., Université Côte d'Azur, 2020. http://www.theses.fr/2020COAZ0018.

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La réflexion juridique à propos de la place du droit dans la lutte contre le changement climatique est de plus en plus abondante. Face à l’urgence climatique, l’ensemble des outils et acteurs juridiques est mobilisé. L’entreprise est au premier rang des personnes concernées. Quel rôle le droit assigne-t-il à l’entreprise dans la lutte contre le changement climatique ? Quelles obligations et quelles responsabilités fait-il peser sur elle ? Sur quels fondements ? La présente étude analyse les rapports entre droit et changement climatique à travers le prisme de l’entreprise. En amont de tout domm

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5

Пащенко, А. О. "Порука як спосіб забезпечення зобов’язань при виконанні господарських договорів". Master's thesis, Сумський державний університет, 2018. http://essuir.sumdu.edu.ua/handle/123456789/68462.

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У роботі охарактеризовано історичні тенденції розвитку поруки у римському праві та законодавстві, що діяло на території Української держави. Вивчено досвід правового регулювання поруки у законодавстві країн СНД та Європейського Союзу на сучасному етапі. Визначено поняття цього цивільно-правового інституту, виділено його характерні ознаки, функціональне призначення і місце в системі цивільного права. Проаналізовано доктринальне підґрунтя договору поруки - його ознаки, форми, істотні умови, порядок виконання, відповідальність. Виявлено найбільш ефективний механізм компенсації витрат, понесених

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6

Khalfan, Ashfaq. "State obligations beyond borders relating to economic, social and cultural rights : legal basis, extent and implications for development cooperation." Thesis, University of Oxford, 2014. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.669753.

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7

Chirwa, Danwood Mzikenge. "Towards binding economic, social and cultural rights obligations of non-state actors in international and domestic law: a critical survey of emerging norms." Thesis, University of the Western Cape, 2005. http://etd.uwc.ac.za/index.php?module=etd&amp.

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This study argued that the issue of non-state actors requires a comprehensive response that includes the recognition of both non-binding and binding human rights obligations of these actors. It examined critically the emerging norms on voluntary obligations, state responsibility, and direct responsibility of these actors with regard to human rights at both international and domestic levels.

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8

Raible, Lea Alexa. "Human rights unbound : a theory of extraterritorial human rights obligations with special reference to the International Covenant on Economic, Social and Cultural Rights." Thesis, University College London (University of London), 2018. http://discovery.ucl.ac.uk/10041896/.

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This thesis advances four main arguments aimed at fundamentally changing the way we think about extraterritorial human rights obligations. First, I argue that the questions regarding extraterritoriality are really about justifying the allocation of human rights obligations to specific states. Second, I seek to show that human rights as found in international human rights law, including the International Covenant on Economic, Social and Cultural Rights, are underpinned by the values of integrity and equality. Third, I argue that these same values justify the allocation of human rights obligatio

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9

Jäglin, Joel. "Discrimination with regard to economic and social rights of Roma : A study of the international obligations of Serbia in the human rights system of the Council of Europe." Thesis, Örebro universitet, Institutionen för juridik, psykologi och socialt arbete, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:oru:diva-52720.

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10

Eriksson, Stina. "The Right to a Living Wage : The Obligations of States Parties to the International Covenant on Economic, Social and Cultural Rights to Realise the Right to a Living Wage." Thesis, Uppsala universitet, Juridiska institutionen, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-260047.

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11

Müller, Amrie. "The relationship of state obligations under the International Covenant on Economic, Social and Cultural Rights and international humanitarian law : an analysis of health-related issues in non-international armed conflicts." Thesis, University of Nottingham, 2011. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.555706.

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The parallel application of international humanitarian law (IHL) and international human rights law (IHRL) to armed conflicts is widely accepted today. Its detailed legal consequences, which will help in understanding its practical effect and potential to enhance the protection of people affected by armed conflicts, remain to be analysed in many areas. This thesis investigates the relationship of state obligations under IHL and the International Covenant on Economic, Social and Cultural Rights (ICESCR), with a special emphasis on health-related issues in non-international armed conflicts. ICJ

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12

Musungu, Sisule Fredrick. "The right to health in the global economy : reading human rights obligations into the patent regime of the WTO-TRIPS Agreement." Diss., University of Pretoria, 2001. http://hdl.handle.net/2263/931.

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"The implementation of the TRIPS Agreement, within the wider context of globalisation, has brought about a conflict between the obligation of states to promote and protect health and the achievement of economic goals pursued under the WTO regime. Since trade is the driving engine of globalisation, it is imperative that, at the very least, rules governing it do not violate human rights but rather promote them. The problem of IP and the right to health therefore lies in ensuring that the integration of economic rules and institutional operations in relation to IPRs coincide with states’ obligati

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13

Kruger, Aneen. "Die realisering van die gesondheidsregte van kinders uit hoofde van die Grondwet van die Republiek van Suid-Afrika, 1996 / Aneen Kruger." Thesis, North-West University, 2004. http://hdl.handle.net/10394/561.

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Six out of every ten children in South Africa are living in poverty. This situation is aggravated by the AlDS pandemic. The pandemic is also the cause of a generation of AlDS orphans and as a consequence a lot of pressure is put on society's resources. Although the fundamental rights of children are entrenched in the Constitution of the Republic of South Africa, 1996, the current legal and administrative framework is not being implemented effectively in order to realise these rights. The Constitutional Court has adjudicated upon several matters regarding the realisation of socio-economic right

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14

Swift, Davron. "Balancing legislative and contractual obligations with government policy objectives and the commercial and economic sustainability of the Amathole Forestry Company (Pty.) LTD: a community benefit model designed for implementation by Amathole Forestry Company (Pty) Ltd." Thesis, Nelson Mandela Metropolitan University, 2014. http://hdl.handle.net/10948/3185.

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The fundamental objective of this research is to design and propose an appropriate community benefit model that can be implemented by a forestry company in the Eastern Cape of South Africa. De Beer, Rutsch and Eliffe (1998) describe community benefits as a collection of social and economic opportunities through which people are able to improve the quality of their lives or the lives of others. This study proposes a model that can be implemented in a manner that is mutually beneficial to the forestry company concerned and its community stakeholders.

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15

Putti, Charline. "Les obligations internationales des États en matière de droits économiques, sociaux et culturels : l’édification d’un régime obligataire spécifique aux droits à réalisation progressive." Thesis, Aix-Marseille, 2020. http://theses.univ-amu.fr.lama.univ-amu.fr/200214_PUTTI_762j261xonwce793ri606qm_TH.pdf.

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La formalisation du droit international des droits de l'homme a entériné le postulat voulant que les droits civils et politiques et les droits économiques, sociaux et culturels (DESC) n’appelleraient pas le même type de protection. La consécration des DESC traduit l’acceptation réaliste du fait que le manque de ressources et l'inertie de l'État peut entraver la pleine application des droits économiques, sociaux et culturels, constat dont découle le concept de « réalisation progressive » de ces droits. Cette clause de progressivité, bien que fondée, comporte des expressions et des notions parti

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16

Aghajanloo, Mahdi. "La mondialisation des politiques des droits de l'homme : une comparaison France-Canada-Turquie." Thesis, Paris 10, 2020. http://www.theses.fr/2020PA100112.

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L'indivisibilité des droits de l'homme est mentionnée dans tous les instruments internationaux. Toute divergence, en limitant certaines dimensions des droits fondamentaux, mette en danger la réalisation de l'ensemble des droits. En présentant une base juridique et pratique de convergence entre les droits civils et politiques, cette convergence est examinée en comparant le niveau de religiosité sociale et les droits intangibles. Puis, en présentant une histoire résumée de la ratification de deux Pactes, la divergence trouve son origine dans les différences idéologique et politique. Les conditio

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17

Hoxsie, Christian Conor. "Obligation vs. Economy: The Morality and Economic Complications of Capital Punishment." Scholarship @ Claremont, 2015. http://scholarship.claremont.edu/cmc_theses/1034.

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If we accept the existence evil and evil people in the world, should we punish them? If so, to what extend? Are we obligated to take an evil person's life and if so, how far does our obligation go? Our inquiry begins with a look into the justifications of capital punishment through three philosophical theories: Locke's Deterrence Theory, Kant's Retributivist Theory, and Matthew Kramer's Purgative Rationale Theory. Next we will look at the economic weight of the U.S. capital punishment system. Lastly, should we accept an obligation to the death penalty, we will discuss whether or not the econom

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18

Деревянко, Богдан Володимирович, та Bogdan Derevyanko. "Окремі питання державного контролю діяльності суб’єктів господарювання". Thesis, Донецький юридичний інститут МВС України, 2016. http://dspace.puet.edu.ua/handle/123456789/6661.

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При здійсненні контролю діяльності субʼєктів господарювання державні органи надають платні послуги, які називають державними, адміністративними або публічними. Державні та адміністративні мають між собою відмінності і входять до категорії публічних. Переважна більшість дослідників-юристів вважають, що послуги є публічними через те, що надаються адміністративними органами. Із цим слід погодитися і виправдати поділ публічних послуг на адміністративні та державні. Проте слід додати, що термін «публічні послуги» застосовується у більшій мірі не тому, що такі послуги надаються державними (публічним

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Деревянко, Богдан Володимирович, Богдан Владимирович Деревянко та Bohdan Volodymyrovych Derevianko. "Окремі питання державного контролю діяльності суб’єктів господарювання". Thesis, Донецький юридичний інститут МВС України, 2016. http://essuir.sumdu.edu.ua/handle/123456789/48654.

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При здійсненні контролю діяльності субʼєктів господарювання державні органи надають платні послуги, які називають державними, адміністративними або публічними. Державні та адміністративні мають між собою відмінності і входять до категорії публічних. Переважна більшість дослідників-юристів вважають, що послуги є публічними через те, що надаються адміністративними органами. Із цим слід погодитися і виправдати поділ публічних послуг на адміністративні та державні. Проте слід додати, що термін «публічні послуги» застосовується у більшій мірі не тому, що такі послуги надаються державними (публічним

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20

McBride, Amanda Gabrielle. "Economies of obligation| Western Nicaraguan women and valuations of their work." California Institute of Integral Studies, 2013.

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21

Vitour, Agathe. "Le mandat d’intérêt général : d’un acte condition à une nouvelle logique de l’action publique." Thesis, Angers, 2018. http://www.theses.fr/2018ANGE0069.

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Dès le traité de Rome, le droit primaire organise une dérogation aux règles du Traité pour les entreprises gestionnaires d’un SIEG fondée sur l’actuel article106 § 2 du TFUE sans toutefois en préciser les conditions de mise en oeuvre. Une jurisprudence hétérogène s’est alors développée. La Commission est intervenue au travers des paquets Monti-Kroes et Almunia pour expliciter la mise en oeuvre de cette dérogation. La notion de mandat est alors introduite pour la première fois dans le droit dérivé. Cette notion a été reprise par la suite à l’article 2 point 2 point j de la Directive services 20

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Todesco, Massimiliano <1995&gt. "AN UNEXPECTED STRESS TEST FOR SECURITIZATION-BASED SECURITIES: IMPACT OF COVID-19 ON COLLATERALIZED LOAN OBLIGATIONS." Master's Degree Thesis, Università Ca' Foscari Venezia, 2022. http://hdl.handle.net/10579/20901.

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The dissertation begins with a description of the securitisation process and the subjects involved. In the first part we present some introductory notions about the functioning of the products obtained by the securitization process. In this introductory section, special attention will be paid to the purposes of securitisation transactions. The aim of the second part of the thesis is to analyse CDOs, which are financial instruments deriving from the securitisation process. Due to their high leverage and complexity, CDOs are among the main culprits of the previous crisis. The next step is to des

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23

Neier, Mark. "Pricing of collateralized debt obligations and credit default swaps using Monte Carlo simulation." Thesis, Manhattan, Kan. : Kansas State University, 2009. http://hdl.handle.net/2097/2308.

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24

Larsson, Mikael. "Relationen mellan avkastning och löptid hos extremt långa obligationer." Thesis, Uppsala University, Department of Economics, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-6395.

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<p>I den klassiska litteraturen om avkastningskurvan antas riskpremier vara tidsinvarianta medan modernare jämviktsteorier tillåter risken att variera över tiden. Studien utgår från båda teorierna när korta investeringar i långa obligationer från Storbritannien analyseras. Vidare analyseras vilken effekt olika löptider har på obligationernas överavkastning. När vi kontrollerar för direkta löptidseffekter, givet konstant kortränterisk erhålls ett direkt samband som är i paritet med likviditetspreferenshypotesen. När kortränterisken tillåts att ha olika effekter över löptiden är det uppenbart at

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25

Efraimsson, Eriksson Ebba Sandra. "Klimatrisker och dess roll i riskhanteringsprocessen vid investering i gröna obligationer." Thesis, Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-42289.

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Sibanda, Nkanyiso. "The Social Obligation Norm as the Framework for Land Restitution in South Africa." University of the Western Cape, 2017. http://hdl.handle.net/11394/6292.

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Doctor Legum - LLD<br>This research project proposes that the social-obligation norm of ownership should be adopted as the ethic on which land restitution is carried out in South Africa. While there exists a subtle and indirect appreciation of the social-obligation norm in South African constitutional property law, this is veiled by the respect given to the classical liberal conception of ownership which gives more regard to an owner's ius abutendi and subsequently, accepts that owners can do as they please with their property as long as they do not break any law. Of course, South Africa no lo

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27

Lindström, Oscar, and Hampus Oskarsson. "Efterlevnad av riktlinjer hos emittenter av gröna obligationer." Thesis, Luleå tekniska universitet, Institutionen för ekonomi, teknik, konst och samhälle, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:ltu:diva-85517.

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Den gröna obligationen som finansiellt instrument har de senaste åren haft en kraftigt ökad efterfrågan och tillväxt, varför gemensamma riktlinjer för emittenterna tagits fram, “The Green Bond Principles”. Tidigare studier visar att ett viktigt problem kvarstår. De riktlinjer som tagits fram är som de benämns, enbart riktlinjer. Företagen kan välja att följa dem eller inte eller tolka dem på sitt eget sätt. Frivilligheten i riktlinjerna kan även skapa så kallad “Greenwashing”. Företeelsen är inte bara ett problem för klimatet utan även för finansieringsformen. Denna studie har genom kvalitativ

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Zapata, Ramirez Javier Andrés. "Análisis de Estabilidad de las Calificaciones de Riesgo Crediticio de CDOS Sintéticos." Tesis, Universidad de Chile, 2011. http://repositorio.uchile.cl/handle/2250/104016.

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El objetivo de este trabajo es analizar la estabilidad de las calificaciones de riesgo crediticio (ratings) de un tipo de derivados de crédito conocido como synthetic Collateralized Debt Obligations (CDO sintéticos). Durante la crisis subprime gatillada el 2007, la mayoría de los derivados de crédito tipo CDO tuvo un muy mal desempeño. Debido a que cada CDO poseía una calificación de riesgo crediticio, este mal desempeño evidenció la falta de precisión de los ratings de las agencias calificadoras. En este contexto, este trabajo se enfoca en los CDO sintéticos, por dos motivos. Primero, pues

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Tiozzo, Pezzoli Luca. "Specification analysis of interest rates factors : an international perspective." Phd thesis, Université Paris Dauphine - Paris IX, 2013. http://tel.archives-ouvertes.fr/tel-00999298.

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The aim of this thesis is to model the dynamics of international term structure of interest rates taking into consideration several dependence channels.Thanks to a new international Treasury yield curve database, we observe that the explained variability decision criterion, suggested by the literature, is not able to select the best combination of factors characterizing the joint dynamics of yield curves. We propose a new methodology based on the maximisation of the likelihood function of a Gaussian state-space model with common and local factors. The associated identification problem is solve

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Shahid, Ahmed. "For Want of Resources: Reimagining the State's Obligation to Use 'Maximum Available Resources' for the Progressive Realisation of Economic, Social and Cultural Rights." Thesis, The University of Sydney, 2015. http://hdl.handle.net/2123/14369.

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This thesis provides insights into, additional commentary on and analysis of the fundamental role of resources in advancing Economic, Social and Cultural Rights (ESC rights). Its objective is to expand the policy space within which States can operate to fulfil their obligations related to these rights. It addresses a number of central questions about the resource dimension of ESC rights policy, including interpretation of the concept of ‘maximum available resources’ in the context of the International Covenant on Economic, Social and Cultural Rights (ICESCR). By applying a cross-disciplinary a

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Brattström, Emma, and Yle Trinh. "Slopandet av revisionsplikten : ur revisorernas synvinkel." Thesis, Karlstad University, Faculty of Economic Sciences, Communication and IT, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-4456.

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<p>Vi har med hjälp av en kvalitativ metod undersökt vår problemformulering och vårt syfte, om revisorernas syn på slopandet av revisionsplikten. Utifrån problemformuleringen har frågeställningar till undersökningen bildats och dessa försöker vi att besvara i uppsatsen.</p><p> </p><p>Revisionen tillkom för första gången i 1895 års lag om aktiebolag, men revisionsplikten kom inte till förrän år 1988. Utvecklingen av revisionen har fortsatt till att bli mer omfattande. Revisionsplikten har medfört administrativa kostnader för de små företagen och EU vill minska bördan för dem. I Sverige har en

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Mathias, Charles. "Essays in comovement of financial markets." Doctoral thesis, Universite Libre de Bruxelles, 2012. http://hdl.handle.net/2013/ULB-DIPOT:oai:dipot.ulb.ac.be:2013/209657.

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Comovement is ubiquitous in financial markets. The evolution of asset characteristics, such as price, volatility or liquidity, exhibits a high degree of correlation across assets---a phenomenon that in this thesis will generically be denoted with the term comovement. The origins of such comovement are legion. In their investment decisions, economic agents are not only influenced by their idiosyncrasies---a large part of investment motivations are shared over a population. Demographics or the political situation can generate constraints that are similar for a large number of people. A country's

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Ankut, Priscilla Yachat. "Balancing parental responsibility and state obligation in fulfilling the socio-economic rights of children under the African Charter on the Rights and Welfare of the Child." Diss., University of Pretoria, 2003. http://hdl.handle.net/2263/983.

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"The prevailing realities of 'severely depressed' African economies make it difficult for children to enjoy the socio-economic rights guaranteed under the Children's Charter. This study takes the view that the responsibility of parents and the obligations of the state towards children's socio-economic rights must be mutually supportive. It therefore proposes the need for balancing parental responsibility and state obligations in the struggle to ensure that the socio-economic rights of children across the continent are met, albeit, under difficult economic circumstances. ... The study is divide

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Bjerknes, Börestam Maria. "Förändrar låga räntor livbolagens solvenskvot och riskfördelning?" Thesis, Karlstads universitet, Avdelningen för nationalekonomi och statistik, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-49423.

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During a longer period of time the interests has been low, and is expected to remain low for some time. Life-insurance companies offer different types of life-insurances for households, insurances that helps the households to even its lifeconsumption. The insurancepremiums that the life-insurance companies receives is placed in different financial assets, and is therefore exposed to financial risks. A big part of the life-insurance companies investment is placed in bonds, and a lower interest means that the return on bonds decrease. Lower returns on bonds could cause the the life-insurance com

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Sfez, Flora. "Le marché des euro-obligations de 1963 à 2008 : une organisation au risque de la bureaucratie." Phd thesis, Conservatoire national des arts et metiers - CNAM, 2010. http://tel.archives-ouvertes.fr/tel-00923001.

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Les marchés financiers sont traditionnellement considérés comme le lieu où se confrontent une demande et une capacité de financement. Le développement des intermédiaires financiers a toutefois contribué à complexifier les transactions et les nœuds de relations sur les places. L'objet de cette thèse est d'examiner le marché des euro-obligations non plus comme le lieu de rencontre d'une offre et d'une demande dans l'exercice d'un jeu concurrentiel, mais comme une organisation dans laquelle des membres adoptent des rationalités et des modes d'action diversifiés et évolutifs. La méthodologie utili

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Karl, Estupinan Claudio. "Three essays on the economics of the postal sector." Doctoral thesis, Universite Libre de Bruxelles, 2011. http://hdl.handle.net/2013/ULB-DIPOT:oai:dipot.ulb.ac.be:2013/209834.

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This dissertation contributes to the literature and current discussions on the European postal markets and the universal service obligations (USO). It consists of three independent chapters.<p><p>In chapter one, we investigate the consumers' preferences for various kinds of postal services. As such, we begin by reviewing the market and regulatory conditions for Europe and for our case study, Belgium. Then using data provided by the incumbent provider, the Belgian post (Bpost), we estimate demand price elasticities. The data comprises customer transactional information on letter mail, direct ma

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Darmanian, Thörner Susanna, and Magda Yohannes. "Lagen om revisorns anmälningsskyldighet vid misstanke om brott : Fungerar lagen i praktiken?" Thesis, University of Gävle, Department of Business Administration and Economics, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-149.

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<p>Den 1 januari 1999 kom det ut en ny lag som ålägger externa revisorer i svenska aktiebolag en anmälningsskyldighet vid misstanke om brott. Lagen regleras i ABL Kap 9 §§ 42-44. Lagen ska fungera som brottsförebyggande åtgärd vid bekämpning av ekonomiska brott.</p><p>Syftet med denna uppsats är att beskriva hur revisorn ser på anmälningsplikten och undersöka om lagen fungerar i praktiken. Vi har intervjuat personal på Skatteverket, Skattebrottsenheten om deras åsikter om anmälningsplikten. Metoden som vi använt är den hermeneutiska metoden som innebär att vi skrivit ned våra egna upplevelser

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Brida, Henrique Paulo de. "O sistema de pagamentos brasileiro à luz do código civil." Universidade de São Paulo, 2014. http://www.teses.usp.br/teses/disponiveis/2/2131/tde-14102016-132017/.

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O estudo jurídico do sistema de pagamentos sob o enfoque do direito obrigacional requer exame prévio do fenômeno socioeconômico representado pela moeda, enquanto elemento fundamental da relação obrigacional de compra e venda, determinante do preço e objeto do pagamento. Antes, porém, da análise do pagamento e de seus instrumentos jurídicos, ou seja, da moeda (em sentido largo) como efeito jurídico, tem-se de perquirir sobre sua natureza com o auxílio dos conceitos elaborados sobretudo pela ciência econômica, mas também pela sociologia e pela história social. O exame da realidade socioeconômica

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Mohammadi, Aram, and Sayyed Mohammad Said. "Entreprenör eller Byråkrat? : En studie om revisorers agerande vid ett misstänkt ekobrott." Thesis, Högskolan i Skövde, Institutionen för teknik och samhälle, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-8258.

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Bakgrund: År 1999 infördes lagen om revisorns anmälningsskyldighet och lagen innebär att revisorn ska anmäla vid misstanke av ett ekonomiskt brott, jämfört med tidigare då revisorn endast hade tystnadsplikten att förhålla sig till. Lagen infördes på grund av den höga ekonomiska brottsligheten där de vanligaste ekobrotten i Sverige är bokföringsbrott och skattebrott. Denna lag skulle underlätta revisorers arbete vid brottssituationer. I stort sett står anmälningsskyldigheten i motsatsen mot tystnadsplikten vilket har lett till att intressenternas förväntningar på revisorers arbete har ökat. Rev

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Larsson, Sandra, and Linda Samuelsson. "Revision och ekobrott : Ekobrottsmyndighetens, Skatteverkets, revisorers och redovisningskonsulters syn på ett eventuellt samband mellan avskaffandet av revisionsplikten och ekobrott." Thesis, Linköpings universitet, Företagsekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-138636.

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Problemformulering Hela 80 % av nystartade småbolag utan revisionsplikt väljer bort revision sedan år 2010. Detta har medfört att kvaliteten på årsredovisningarna sjunkit markant. Kontrollen har tagits från revisorerna utan att ersättas av någon annan. Antalet anmälningar av ekobrott har under de senaste åren ökat, men samtidigt har antalet aktiebolag ökat. Det är en pågående debatt kring hur Ekobrottsmyndighetens rapport från år 2016, om revisionspliktens avskaffande och ekobrott, ska tolkas och många är oense. Syfte Syftet med studien är att beskriva hur Ekobrottsmyndigheten, Skatteverket, r

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Lordh, Hanna. "Quality control in trade mark licensing - a privilege or an obligation? : With a law and economic perspective it is examined how EU trade mark law deals with quality control within trade mark licensing." Thesis, Uppsala universitet, Juridiska institutionen, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-353685.

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Licensing agreements are commonly used when, for instance, exploiting new areas or countries. Trade mark licences are one such example. A trade mark licence gives the proprietor the opportunity to keep its exclusive rights at the same time as another party uses the trade mark in commercial purposes. When licensing an EUTM to a third party, it is possible to include quality control clauses in the agreement in order for the licensor to control that the licensee uses the trade mark correctly. The possibility to include quality control implies that there is no such obligation within EU trade mark

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Wiik, Therese, and Charlotte Myhrberg. "Vad kommer ett avskaffande av revisionsplikten att innebära?" Thesis, University of Gävle, Department of Business Administration and Economics, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-318.

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<p>Då avskaffandet av den lagstiftade revisionsplikten för småföretag är under utredning, är vårt syfte med denna uppsats att se vad ett avskaffande kan innebära för några utvalda intressenter.</p><br><p>The cancelling of the statutory audit for the small business is under investigation. Our aim with this study is to see what the cancelling will mean for the stakeholders we choosed.</p>

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Frappier, Mathilde. "L’exigence du traitement national en droit international économique." Thesis, Paris 2, 2019. http://www.theses.fr/2019PA020073.

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Le traitement national renvoie à l’octroi au profit d’un étranger d’un traitement égal à celui du national. Il s’agit d’une norme d’égalité de traitement. En tant que tel, il est formulé de manière abstraite et s’adapte aux situations de fait visées et aux valeurs poursuivies par son auteur. Cette étude porte spécifiquement sur l’énonciation conventionnelle, sous la forme du traitement non moins favorable, le champ d’application et la mise en œuvre du traitement national au sein du droit international économique. D’une part, elle s’intéresse à ce que le droit international économique apporte à

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McLennan, Lesley. "Competition policy and its impact on the performing arts in Queensland." Thesis, Queensland University of Technology, 2000. https://eprints.qut.edu.au/36342/1/36342_McLennan_2000.pdf.

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National Competition Policy as a cornerstone in the commercialisation and corporatisation of the public services signalled government moving away from an interventionist position by adopting private enterprise and market driven decision making as the preferred model. The impact of this movement on the interface between government and the traditionally subsidised perforrning art..s companies in Queensland is the subject of this research. When the public sector begins to imitate the private sector and government departments call to accountability their agencies, these non-profit service a

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Calini, Clara Beatrice. "1. Considering Ex Ante Disincentives in Compulsory Licensing: How to Solve the Tradeoff between Obligations to Deal and the Scope of Intellectual Property Protection. 2. Wanadoo: Between "Old" Antitrust and Enforcement Priorities. 3. Dal dovere alla logica premiale: una misura della pressione dinamica e altre forme di tutela degli incentivi ad investire in R&S." Doctoral thesis, Luiss Guido Carli, 2012. http://hdl.handle.net/11385/200921.

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Hultman, Erik, and Viktor Olsson. "Miljöeffekterna av den svenska flygskatten? : En analys av olika styrmedels miljöeffekter på flygmarknaden." Thesis, Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:ltu:diva-69778.

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I april 2018 realiserade den svenska regeringen förslaget om skatt på flygresor. Den empiriska undersökningen som samlat material från andra länder inom EU med liknande flygskatter visar på varierande effekter på miljön. Syftet med studien är att undersöka vilket styrmedel mellan en flygskatt och en kvotplikt som medför störst klimatreducering för den svenska flygmarknadens koldioxidutsläpp. Studien tillämpar efterfrågeelasticiteter, korspriselasticiteter och sekundärdata från internationella och nationella institutioner för att estimera flygskattens samt en kvotplikts miljöeffekter på det sve

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Loulit, Ahmed. "Valuing credit risky bonds: generalizations of first passage models." Doctoral thesis, Universite Libre de Bruxelles, 2006. http://hdl.handle.net/2013/ULB-DIPOT:oai:dipot.ulb.ac.be:2013/210756.

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This work develops some simple models to study risky corporate debt using first passage-time approach. Analytical valuation expression derived from different models as functions of firm’s values and the short-term interest rate with time-dependent parameters governing the dynamics of the firm values and interest rate. We develop some numerical approximation of the analytical valuation, which is given implicitly through Voltera integral equation related to the density of the first-passage- time that a firm reaches some specified default barrier. For some appropriate default barrier arising from

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Piper, Alana. "The evolution of a conception of citizenly duty towards military service 1854-1914 : a study of London press discourse." Thesis, University of Oxford, 2012. http://ora.ox.ac.uk/objects/uuid:f86d6581-f83c-44ed-b65c-6acf9578496d.

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This dissertation investigates how personal military service, which during the immensely popular Crimean War of 1854-6 was regarded as the business only of an abstract and lowly soldier-class, had by the eve of the Great War taken on the aspect of a clear and universal citizenly duty in London press discourse. It utilises text-searchable digitised newspaper archives to exhaustively review the whole body of relevant press debate in thirteen key London periodicals, identifying key shifts and trends in press conceptions of civilian military obligation over the six decades between the outbreak of

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Laucius, Gediminas. "Teisės į PVM ataskaitą ir prievolės registruotis PVM mokėtoju santykis pridėtinės vertės mokesčio raidos kontekste." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2010. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2009~D_20100224_104841-25561.

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Pridėtinės vertės mokestį yra įsivedusios apie 150 pasaulio valstybių, jis sudaro reikšmingą valstybių biudžeto pajamų dalį (statistiškai apie penktadalį). Pagrindinėmis priežastimis, nulėmusiomis beprecedentį PVM populiarumą ir sparčią mokesčio integraciją į daugumos pasaulio valstybių mokestines sistemas, laikomi reikšmingi alternatyvių netiesioginių apyvartos mokesčių sisteminiai trūkumai, kurių PVM neturi. Pridėtinės vertės mokesčio unikalumas ir pranašumas prieš kitus apyvartos mokesčius slypi pirkimo PVM atskaitos mechanizme, sudarančiame sąlygas apmokestinti tik kiekvienoje iš prekių ir

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Curi, Fabio Martins Bonilha. "A sanção premial como forma de implementação da função social da empresa." Universidade Nove de Julho, 2013. http://bibliotecadigital.uninove.br/handle/tede/1228.

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Submitted by Nadir Basilio (nadirsb@uninove.br) on 2016-05-09T20:04:41Z No. of bitstreams: 1 Fábio Martins Bonilha Curi.pdf: 1008292 bytes, checksum: 6cdd7cfd4b7b334d2ba6f024bc2c12bb (MD5)<br>Made available in DSpace on 2016-05-09T20:04:41Z (GMT). No. of bitstreams: 1 Fábio Martins Bonilha Curi.pdf: 1008292 bytes, checksum: 6cdd7cfd4b7b334d2ba6f024bc2c12bb (MD5) Previous issue date: 2013-11-12<br>This paper has as bottom line to analyze what is the social obligation of the company, as well as the ways in which the Law fulfill this institute regulating and limiting the work of private co

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