Dissertationen zum Thema „Transferts PACTE“

La migration des Soninkés et Toucouleurs de la vallée du fleuve Sénégal est généralement placée sous une emprise communautaire. En interrogeant les modalités de cette emprise communautaire, apparaît l'existence d'un dispositif ou pacte migratoire qui indique des formes d'investissements réciproques entre les émigrés et leur communauté d'origine. La notion de mobilisation entendue comme processus psychique intense visant à s'émanciper d'un destin jugé probable est mis en avant pour éclairer ce dispositif. Les dynamiques migratoires, les stratégies des migrants et de leur famille visant à maintenir un lien fort entre émigrés et villageois sont saisies sous l'angle des générations et révèlent que les innovations recensées dans la migration entraînent des contradictions entre les hiérarchies traditionnelles et les nouveaux comportements des migrants. D'où la question si ce pacte migratoire pourra indéfiniment se maintenir ?
The migration of Soninkes and Toucouleurs' ethnics groups from the Senegal valley region is generally viewed as being under the control of the community benefit. And we try to understand the full the full details of this community control, we can notice a full system or a kind of a "migratory agreement that explains a sort of mutual investment between the migrants themselves and a their originated communities. The notion of mobilization considered an intense mental process to get emancipated from a probable fatal destiny, is put forward to explain this system. The migratory dynamics and migrants' strategies and their families to keep a real contact with people in villages are viewed from different generations' point of view and reveal that the innovations noticed in migration bring about an opposition between traditional hierarchies and new migrants' behaviours. And this rises the issue wether this "migratory system" will last for ever

La gestion des risques est un enjeu majeur pour le pilotage d’une compagnie d’assurance. Les données toujours plus nombreuses, les modèles toujours plus sophistiqués et la puissance informatique croissante permettent aujourd’hui aux actuaires, risk managers et data scientists d’affiner la connaissance de leurs portefeuilles d’assurés et des risques sous-jacents. C’est dans ce contexte que se situe cette thèse, qui a pour objectif de contribuer à la compréhension et à la modélisation des risques biométriques et comportementaux en assurance vie, par le biais de trois chapitres introduits et contextualisés dans une introduction générale. Le Chapitre 1 s’intéresse aux versements libres sur les contrats d’assurance vie. Nous proposons une méthodologie basée sur l’apprentissage automatique pour les piloter efficacement : le modèle, construit via l’algorithme de Gradient Boosting, s’appuie aussi bien sur des variables liées aux versements passés que sur des variables liées au produit en question et au business plan, et nous montrons qu’il donne de meilleurs résultats qu’une méthodologie plus classique fondée sur l’utilisation de séries temporelles. En outre, l’analyse du modèle via le cadre proposé par SHAP (Shapley Additive Explanations) permet de mettre en évidence certains faits stylisés; enfin, l’étude à une maille plus fine complète les travaux et interroge la relation entre les versements et les rachats et arbitrages. Le Chapitre 2 concerne les transferts en assurance vie, qui offrent la possibilité à un épargnant d’investir de l’argent sur un nouveau contrat tout en conservant une partie des avantages afférents à son contrat d’origine. En particulier, nous nous intéressons aux transferts Fourgous et PACTE que nous présentons et dont nous mettons en exergue les principaux points communs et différences majeures. Nous proposons alors une modélisation de l’amendement Fourgous via une régression logistique dynamique et analysons, au vu des premières observations, dans quelle mesure les enseignements que l’on peut en tirer sont applicables à la loi PACTE. Enfin, nous élargissons la réflexion en discutant du cadre législatif et de ses impacts potentiels en termes de comportements des assurés. Enfin, le Chapitre 3 est consacré au risque de longévité, et s’intéresse en particulier à une hypothèse extrême, peu considérée en actuariat : le transhumanisme. Cette hypothèse envisage une potentielle amélioration gigantesque de la longévité par l’apport de la science et des technologies. Après avoir rappelé l’état de la connaissance sur la longévité et tous les sujets y afférent (espérance de vie, âge biologique maximal en particulier) et les principales hypothèses sur son évolution future, mettant ainsi en évidence l’absence de consensus et la complexité du sujet, nous analysons plus en détail l’hypothèse transhumaniste et discutons de ses tenants et aboutissants
Risk management is a major issue for the piloting of an insurance company. The increasing amount of data, the sophistication of models and the growing computing power now allow actuaries, risk managers and data scientists to refine the knowledge of their policyholder portfolios and the underlying risks. This is the context of this thesis, which aims to contribute to the understanding and modeling of biometric and behavioral risks in life insurance, through three chapters introduced and contextualized in a general introduction. Chapter 1 focuses on free payments on life insurance contracts. We propose a methodology based on machine learning to pilot them efficiently: the model, based on the Gradient Boosting algorithm, relies on variables related to past payments as well as variables related to the product in question and its business plan, and we show that it gives better results than a more classical methodology based on the use of time series. In addition, the analysis of the model via the framework proposed by SHAP (Shapley Additive Explanations) makes it possible to highlight certain stylized facts; finally, the study at a finer scale completes the work and questions the relationship between payments and surrenders or arbitrages. Chapter 2 deals with life insurance transfers, which allow a saver to invest money in a new contract while retaining some of the advantages of the original contract. In particular, we are interested in the Fourgous and PACTE transfers, which we present; we highlight the main common points and major differences of those transfers. We then propose a model of the Fourgous amendment using dynamic logistic regression and analyze, given the initial observations, to what the extent the lessons that can be drawn from it are applicable to the PACTE law. Finally, we broaden the reflection by discussing the legislative framework and its potential impacts in terms of policyholder behavior. Finally, Chapter 3 is devoted to the risk of longevity, and focuses in particular on an extreme assumption, not really considered in actuarial science: transhumanism. This assumption considers a potential gigantic improvement in longevity through the use of science and technology. After discussing the state of the art on longevity and all the related subjects (life expectancy, maximum biological age in particular) and the main hypotheses on its future evolution, thus highlighting the lack of consensus and the complexity of this subject, we analyze the transhumanist assumption in more details and discuss its ins and outs

Les pactes d'actionnaires relatifs au transfert de valeurs mobilieres sont des techniques visant a stabiliser les regroupements d'actionnaires en organisant les modalites de transfert des actions detenues par les partenaires. Ces techniques ressortent du domaine du droit des societes, et plus precisemment, du droit des societes par actions. Or, toutes les societes par actions, quelle que soit leur taille, leur objet, ou la composition de leur actionnariat, sont le siege potentiel d'un tel pacte. D'une societe a l'autre, d'une operation a l'autre, le recours au pacte d'actionnaires est frequent, voire systematique. Sa presence est le plus souvent necessaire pour assurer la coalition des partenaires sociaux. Seule sa fonction varie, selon l'objectif recherche par les parties. Propre au droit des societes, le pacte repose neanmoins sur des techniques eprouvees, don l'etude ne peut etre exclusivement menee a la lumiere de cette branche du droit positif. Les regles du droit civil, et du droit boursier, trouvent egalement application. Elles sont susceptibles d'interferer tant sur la validite que sur l'efficacite de ce type d'accord. L'analyse des pactes au regard de ces diverses branches du droit ne suffit pas (. . . )
Shareholders agreements on securiries transfert are techniques used to stabilize shareholders groups by organizing transfert terms of securities held by partners. These techniques belong to business law. Corporate law to be precise. All corporations, whatever the size, object, or shareholder structure, can be subject to such agreements. From a company to an other, from a deal to an other, the use of shareholder agreements is frequent, not to say systematic. It is used often to maintain the partners coalition. It's function only varies, depending upon objective carried out by partners. Specific to corporate law, the shareholder agreement nevertheless relies on tested techniques, which cannot be exclusively puersued in regard to this branch of law. Rules of civil law, and stock market law, are also applying. They can interfere not only on the validity but also on the efficiency of this type of agreement. The analysis of those agreements in regard to these differents fields of the law is not enough. The careful study of the agreements and their clauses will show that underliying these, strong psychological relationship are involved, that law itself cannot translate (. . . )

Les pactes d’actionnaires, conventions adoptées par les protagonistes des affaires internationales, répondent aux attentes des administrateurs et actionnaires quant à la circulation des actions et des parts sociales. Par contre, hors le marché règlementé, la liberté contractuelle accordée à la société – et actionnaires – de recourir à ce type d’arrangement contractuel, se heurte à la réalité légale et jurisprudentielle qui demeure la seule source de droit régissante cette convention. En optant pour la conclusion d’un pacte d’actionnaires, aucune disposition légale, notamment article de droit, ne régit cette convention. Ce contrat reste donc soumis aux règles de droit commun. Cette particularité accorde aux protagonistes une certaine liberté de rédaction, ce qui créé une originalité quant à la forme, au fond et aux effets de l’application du pacte. Reconnu, dans le monde des affaires français – tant par le législateur français que par les praticiens et protagonistes, comme étant une des formes adaptées à la gestion leurs sociétés, le législateur égyptien découvre encore cette forme contractuelle. La mondialisation, culturelle et commerciale, a non seulement permis de rapprocher entre les commerçants afin de trouver des solutions créatives quant à la conclusion des pactes d’actionnaires, mais aussi aux législateurs, autant bien français qu’égyptiens, de trouver des solutions quant aux problématiques qui s’opposent aux praticiens lors de la négociation, la conclusion ou même l’exécution de ces contrats. L’objet de cette étude sera d’examiner les particularités des pactes d’actionnaires dès la phase des négociations, passant par les phases de conclusion et exécution, jusqu’à la phase conflictuelle. Cette étude visera le modèle français, ayant déjà avancé sur ce domaine, en le comparant au modèle égyptien qui commence à se familiariser avec cette pratique. Bien que ces deux exemples demeurent toujours en voie d’évolution, le recours à ce type de contrat révèle des particularités et difficultés lors de son application, ce qui incitera les protagonistes à trouver des modalités novatrices permettant une mise en œuvre plus efficace de ces contrats et répondant à leurs attentes
The shareholder agreements, considered as the one of the major contracts concluded by and between the actors of the international affairs, meet the expectations of the companies’ directors and shareholders regarding the transfer of stocks and shares. Nevertheless, outside the regulated market, the principle of contractual freedom accorded to the company - and its shareholders - to resort to this type of contractual arrangement, faces both legal and jurisprudential realities, which remains the only source of law governing this agreement.By choosing to undertake a shareholder agreement, no legal provision, including article nor law, governs this type of agreement. This agreement is therefore subject to the dispositions of the applicable general law. This feature gives the parties some freedom on drafting the agreement, which affects the form and content of the contract and produce its effects on the contract’s application. vWhile this agreement is frequently used in the French business practice - both by the French legislature and by practitioners and shareholders, and considered as one of the forms used to manage the companies, the Egyptian legislation is still discovering this contractual management form.The cultural and commercial globalization has not only helped traders to find creative solutions by entering into this agreement, but it has also helps the French and Egyptian legislations to find solutions as to issues that oppose practitioners during the negotiation of the contract, its conclusion or even during its execution.The purpose of this study is to examine the features of the shareholder agreements starting from the negotiations phase, through the conclusion and execution phases, until the conflictual phase. This study will focus on the French model, having already progressed in this area, compared to the Egyptian model that begins to become familiar with this practice. Although these two examples are still in process of evolution, the use of this type of contracts reveals the peculiarities and difficulties in its implementation, which will encourage the parties to find more innovative methods for more effective implementation of these contracts in order to meet their mutual expectations

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The work is an exploratory case study. The overall objective was to analyze the distribution of quota-share of ICMS of municipalities in the State of Amazonas during the 2005-2010 period. The quota-share of ICMS is the biggest transfer of resources from the State of Amazonas to its municipalities, representing about 30 % of their budget revenue. This fact, coupled with incipient economy of the Amazonas interior, indicates that the quota-share of ICMS is an important source of budget revenue of municipal entities. The transfer value assigned to each municipality depends on apportionment based on devolutions and redistributive criteria. Preliminary research suggests the existence of distortions in assessment, worsening the social and economic inequalities in Amazonas municipalities compared with the state capital. Applying documental research and checklist, the distribution model of the devolution installments (added value) and redistributive installments adopted by Amazonas was evaluated. Also, reliability tests (Student's t test) and statistical models (regression and panel data) were applied to examine the variables and their relationships, pointing out possible distortions. The results demonstrate that there are material misstatements in the amounts received by the municipalities of quota-share of ICMS in relation to devolution and redistributive transfer principles. Also, significant losses were identified for some municipalities with the implementation of the current model. Finally, we propose a distribution model based on economic criteria and devolutive criteria, added value, geographic, social redistributive, HDI, population and territory, appraised as the most appropriate for the socio-economic reality of Amazonas.
O trabalho é um estudo de caso exploratório. O objetivo geral foi analisar a distribuição da cota-parte do ICMS dos municípios do Amazonas no período de 2005 a 2010. A cota-parte do ICMS é a maior transferência de recursos do estado para os municípios do Amazonas, representando cerca de 30% das receitas orçamentárias destes. Esse fato, aliado à incipiente economia do interior do estado, aponta a cota-parte do ICMS como importante fonte de receita orçamentária dos entes municipais. O valor da transferência atribuído a cada município depende de rateio baseado em critérios devolutivos e redistributivos. Pesquisas preliminares sugerem a existência de distorções no rateio, contribuindo para agravar as desigualdades sociais e econômicas registradas no Amazonas, quando comparados os municípios do interior com a capital. Avaliou-se, por meio de pesquisa documental e checklist, o modelo de distribuição das parcelas devolutivas (valor adicionado) e redistributivas adotado pelo Amazonas. Também, usaram-se testes de confiabilidade (Teste t de Student) e modelos estatísticos (regressão e dados em painel) para examinar as variáveis e suas relações, apontando possíveis distorções. Os resultados encontrados demonstram que há distorções relevantes nos valores recebidos pelos municípios da cota-parte do ICMS, em relação ao princípio devolutivo e redistributivo da transferência. Também registraram-se prejuízos significativos para alguns municípios com a aplicação do atual modelo. Por fim, propõe-se um modelo de distribuição baseado em critério econômico e devolutivo, valor adicionado, e redistributivo, baseado no IDH, população e extensão territorial, apontado como mais adequado à realidade socioeconômica do Amazonas.

Ce memoire presente une etude sur les reactions de transfert d'electrons a l'interface d'une solution aqueuse et d'un milieu organique a caractere hydrophobe tel que la pate de carbone. L'influence de la composition de la pate de carbone en liant organique sur la cinetique du transfert electronique est discutee. L'examen du comportement electrochimique de derives du ferrocene confines dans la pate de carbone montre que le caractere hydrophile de l'espece electroactive est un facteur de discrimination quant au comportement de l'electrode. L'incorporation dans la pate de carbone de bio-molecules, possedant un caractere hydrophile, influence les caracteristiques de telles electrodes. Une etude comparative du comportement electrochimique de l'hydroxymethylferrocene en absence et en presence de proteines dans l'electrode est presentee et commentee. Elle montre que de telles electrodes presentent une propriete originale de preconcentration d'especes electroactives presentes en solution. L'association etroite entre le materiau electroconducteur de la pate de carbone et les enzymes, reputees ne pas donner lieu a des reactions de transfert d'electrons directement avec les electrodes solides, s'avere favorable a l'etablissement de telles reactions de transfert direct d'electrons entre ces bio-molecules et l'electrode. Dans le dernier chapitre de ce memoire, il est demontre pour la premiere fois et sans equivoque que la glucose oxydase echange directement ses electrons avec l'electrode a pate de carbone. L'exploitation du transfert direct d'electrons pour la preparation d'une nouvelle generation de biocapteurs est decrite.

Esse estudo tem como objetivo avaliar a mudanÃa ocorrida em 2007 nos critÃrios de repasse das cotas-parte do ICMS aos municÃpios cearenses. Para tanto, serà feita uma anÃlise comparativa entre o critÃrio anterior â baseado nos gastos â e o atual â que o qualifica atravÃs do desempenho nos setores educaÃÃo, saÃde e meio ambiente e quantifica pelo VAF. Com isso, a nova metodologia de cÃlculo dos Ãndices que sÃo atribuÃdos aos municÃpios trouxe um grande avanÃo em termos de responsabilidade fiscal e controle nos gastos pÃblicos. No sentido de avaliar o efeito dessas mudanÃas sobre a redistribuiÃÃo dos recursos, sÃo analisados os impactos de curto prazo nos indicadores econÃmicos e sociais que ocasionaram mudanÃas nas contas dos municÃpios, determinando o perfil dos que foram beneficiados ou prejudicados. A anÃlise quantitativa aponta que foi alcanÃado o objetivo da mudanÃa metodolÃgica, isto Ã, tornar a transferÃncia com carÃter mais distributivo e meritocrÃtico. NÃo obstante, o sistema de ponderaÃÃo dos Ãndices, por ter sido criado em bases ad hoc, poderia ser reavaliado para permitir uma reduÃÃo do peso do Valor Adicionado Fiscal nesses Ãndices e evitar concentraÃÃo dos repasses do ICMS. Para isso, sÃo construÃdos trÃs cenÃrios: i) Concentrador â considera o critÃrio atual baseado na ponderaÃÃo legal ora existente; ii) Menos concentrador â à a simulaÃÃo de um critÃrio baseado numa ponderaÃÃo menos concentradora; iii) Equitativo â à a simulaÃÃo de um critÃrio baseado em 50% no IVA, e o restante distribuÃdo nas variÃveis de desempenho. Conclui-se que, ao se desconcentrar a ponderaÃÃo no IVA, atribuindo maior peso Ãs demais componentes do Ãndice, a caracterÃstica metodolÃgica do cÃlculo do repasse se torna mais meritocrÃtica e menos distributiva, beneficiando um maior nÃmero de municÃpios de menor porte.
This study aims to evaluate the change in 2007 on the criteria for transfer of shares in the ICMS to municipalities in CearÃ. For both, there will be a comparative analysis between the previous criteria - based on spending - and current - which qualifies through the performance in the sectors education, health and environment, and quantifies the VAF. Thus, the methodology of calculation of indices that are assigned to municipalities brought a breakthrough in terms of fiscal responsibility and control public spending. To assess the effect of these changes on the redistribution of resources, are examined in short-term impacts on economic and social indicators that caused changes in the accounts of municipalities, determining the profile of those that have obtained benefit or loss from it. Quantitative analysis shows that the methodological change has reached the goal of making the transfer more distributive and meritocratic. Since the weighting of the indexes has been created on ad hoc basis, it could be reassessed to allow a weight reduction of Value Added Tax on it to prevent concentration of transfers from the ICMS. To do so, three scenarios are built up for the indexes: i) Concentrating â considers the current official criterion; ii) Less concentrating â simulates a criterion based upon a more distributive transfer; iii) Equitable â simulates a criterion by distributing 50% of the transfer based upon the IVA and the remaining distributed equally among the performance variables. It is concluded that, as long as the weights on the IVA are smaller and greater to the other components, the methodological characteristics of calculating the transfer becomes more meritocratic and less distributive and benefits a larger amount of less developed municipalities.

Les centrales nucléaires jouent un rôle important au niveau mondial dans la production d'électricité aujourd'hui. Dans l'histoire humaine, deux accidents tragiques ont déjà eu lieu, à Tchernobyl et Fukushima, provoquant des fuites des matières radioactives. Pour éviter ce genre d'accident dans la future, la construction en béton prend un rôle important en tant que matériau de construction de confinement qui est la dernière barrière pour isoler la matière radioactive de l'environnement. La compréhension des transferts dans le béton dans des circonstances graves, en particulier à étudier le comportement du béton sous haute température jusqu'à 200°C. Dans la première partie, un modèle de déshydratation a été appliqué dans le modèle thermo-hygro. Le modèle thermo-hygro a ensuite été mis en oeuvre pour simuler une maquette dont les résultats expérimentaux sont disponibles dans la littérature, sans tenir compte des comportements mécaniques. Enfin, des études paramétrique ont été réalisées pour étudier l'influence de certains paramètres. Le modèle à ensuite été appliqué à des structures sous vitesse de chauffage différente, et le modèle à ensuite été appliqué à des structure sous rythme de chauffage différents et celles avec des épaisseurs différentes pour comparer les profiles de température et de pression de gaz à travers de la mur
Nuclear power plant now takes an important part in the world's electricity generation. In human history, there have already been two tragic accidents in Chernobyl and Fukushima causing severe radioactive matter leakage. To pre- vent this kind of accident from happening again, concrete structure plays an important role as material of containment building, which is the last barrier to isolate the radioactive matter from the environment. Hence, the transfer properties of concrete under severe circumstances, especially high tempera- ture, are important for this usage. This PhD thesis aims to investigate the behavior of the concrete under high temperature up to 200°C. In the first part, a dehydration model was proposed. The model consists of different dehydration sub-models for main hydrates in the cement paste. In the second part, the dehydration model was implemented in a thermo-hygral model. The thermo- hygral model was then used to simulate a mock-up for which experimental results are available in the literature, without considering the mechanical behaviors. At last, parametric studies were performed to investigate the influ- ence of some parameters, and the model was then applied to structures under different heating rates, and structures with different thicknesses to compare the temperature and gas pressure profiles across a wall

Le régime de cession des droits sociaux applicable des entre les membres d’une même famille est certes privilégié. Mais le législateur ne prend en compte que certains d’entre eux, à savoir, les ascendants, les descendants et certains collatéraux. Pourtant, les parts sociales ou actions font parties des biens patrimoniaux de la famille. Cette mise en société sert de prétexte à une meilleure gestion du patrimoine familial, mais aussi à sa cession au sein de la famille. L’objectif souvent non avoué est la pérennisation de l’entreprise familiale au sein de la famille. Toutefois, législateur ne reconnait toujours pas tous les types de schémas familiaux contemporains. Et pour cause, la notion de famille n’est pas définie en droit. Pourtant cette définition serait bien utile pour soumettre les cessions entre proches à un régime bien spécifique. La conséquence est que la pratique des affaires a développée quantité de règles pour permettre aux associés familiaux soit de rester ensemble au sein de la société ou d’en sortir. En effet, les aléas de la vie familiale commandent les cessions. Ce sont souvent des pactes extra-statutaires qui servent de support à la cession des titres. Le problème est qu’ils n’engagent que leurs signataires. Autrement dit, les associés familiaux non signataires de ces pactes ne sont pas concernés par ceux-ci. Pourtant, ils font partie de la même société et de la même famille. Peuvent-ils pour autant élever contestation en justice ? Car à bien des égards, ces pactes sont souvent à la frontière de l’illégalité notamment celle de l’interdiction des pactes sur succession future. Alors, la liberté de cession du cédant serait-elle empêchée dans le cadre d’une société familiale ? L’élément de réponse se trouve sans doute dans la consécration du pacte de famille, un nouvel outil juridique autonome destiné à compléter efficacement les statuts de la société
The system of transfer of the corporate holdings of the company applicable between members of the same family is certainly privileged. But the legislator only takes into account some of them namely, ascendants, descendants and some collaterals. However, shares or stocks are part of the family's patrimonial assets. This incorporation serves as a pretext for better management of the family patrimony, but also for its transfer within the family. The often unstated aim is the sustainability of the family business within the family. However, legislator still does not recognize all types of contemporary family patterns. And for good reason, the notion of family is not defined in law. Yet this definition would be very useful to submit the transfers between relatives to a specific regime. The consequence is that business practice has developed a lot of rules to allow family partners to either stay together in society or get out of it. Indeed, the vagaries of family life command shares disposal. These are often extra-statutory pacts that serve as a support for the sale of securities. The problem is that they only commit their signatories. In other words, non-signatory family members of these pacts are not affected by them. Yet they are part of the same company and the same family. Can they raise a challenge in court? Because in many ways, these pacts are often on the borderline of illegality, including the prohibition of pacts respecting a future succession. Could the transferor's freedom of assignment be prevented in the context of a family company? The element of response is undoubtedly in the consecration of the family pact, a new independent legal tool designed to effectively supplement the company statutes

Jusqu’à l’ordonnance du 23 mars 2006 relative aux sûretés, le créancier désireux de réaliser sa sûreté était tenu d’emprunter les procédures octroyées à tout créancier pour mettre en œuvre son droit de gage général. Les effets de la sûreté réelle ne se manifestaient qu’après la vente forcée du bien grevé, par le désintéressement préférentiel du créancier au cours de la procédure de distribution du prix. La réforme du droit des sûretés opérée en 2006 a modifié cette situation en généralisant l’attribution judiciaire et en légalisant l’attribution conventionnelle du bien grevé. Ces modes de réalisation sont réputés plus simples et rapides que les voies d’exécution traditionnelles, mais également plus efficaces pour écarter les créanciers concurrents. Le créancier titulaire d’une sûreté réelle est désormais avantagé dès l’exercice de ses prérogatives à l’encontre du débiteur défaillant. Pour exercer son pouvoir de contrainte, il bénéficie de voies d’exécution qui lui sont spécifiques. Le législateur a pris soin d’encadrer ces techniques d’attribution afin de protéger les intérêts du débiteur. Toutefois, le régime de ces modes de réalisation mérite d’être aménagé afin d’en améliorer la sécurité juridique, l’efficacité, et par conséquent, l’attractivité. Les effets des ces modes de réalisation à l’égard des créanciers concurrents de l’attributaire sont moins clairs. L’attribution est régulièrement présentée comme une technique garantissant au poursuivant un désintéressement exclusif, les prétentions des autres créanciers inscrits étant reléguées sur l’éventuel reliquat consigné. Quoique les autres créanciers ne puissent prendre part à la procédure, rien ne justifie qu’il soit porté atteinte à leurs droits. Il importe donc de déterminer comment concilier la faculté d’attribution du bien grevé avec les droits des créanciers concurrents
Up until the order of 23 March 2006 on security rights, a creditor aiming at realizing his surety had to resort to the procedures of execution available to any creditor in order to implement his general right of pledge. The effects of the real surety would manifest only after the execution sale of the encumbered property, through the preferential satisfaction of the creditor during the proceedings of the price distribution. The 2006 reform of the law of security rights has altered this situation by generalizing the judicial attribution and by legalizing the conventional attribution of the encumbered property. These modes of realization are deemed to be simpler and faster than the traditional enforcement proceedings, but also more efficient to shut out the other competing secured creditors. From now on, the creditor benefiting from a real surety is favoured as soon as he exercises his rights against the defaulting debtor. In order to exercise his power of constraint, he may rely on all the enforcement proceedings that are specific to the real surety. The legislator has carefully provided guidelines to use these attribution techniques to protect the interests of the debtor. However, the legal framework applicable to these modes of realization deserves to be adjusted in order to improve their legal certainty, their efficiency, and therefore their attractiveness. The effects of these modes of realization against the competing secured creditors of the recipient are not completely clear. Attribution is often presented as a technique that ensures the plaintiff an exclusive satisfaction, while the competing creditors’ claims are redirected on a hypothetical consigned remainder. Although the other creditors cannot take part in the procedure, nothing justifies that their rights be undermined. It is therefore important to determine how to reconcile the optional attribution of the encumbered property and the rights of the competing secured creditors

Despote the indisputable advantages of fine-pitch components, is need to calculate with a few trouble during production, especially increased requirements for accuracy of mounting and solder printing. In this work I’m concerned with problems of solder printing for these components and evaluation using SPC. For the evaluation I used 3D paste inspection based on laser scanning of the surface. The output of this work is to describe the principles of solder printing and elaborating of GR&R, SPC analysis and histograms of solder printing for some outputs. I focused in my master thesis on motive design change of problematic components and economic evaluation of the adjustments.

碩士
國立中正大學
機械工程所
95
In this article, we present the technique of laser-induced forward transfer (LIFT) to deposit the carbon nanotube (CNT) and silver paste simultaneously on a variety of substrates for the purpose of field emission display at room temperature and in ambient environment. The Nd:YAG laser at the wavelength of 1064 nm was used as the light source. It was observed the types of transferred pattern were different as the laser fluence was switched from low, 0.4 J/cm2, to high, 1.96 J/cm2. Field emission measurements showed that a low turn-on field of 2.5 V/mm was obtained and the current density could reach 2.5 mA/cm2 as field voltage was at 3.67 V/mm. A lifetime test demonstrated that the field-emitted current dropped from its initial value of 6.55 mA/cm2 to 4.22 mA/cm2 during the first 12 hours and no significant degradation of 4.22 mA/cm2 more than 50 hours. In addition to its inherent straightforwardness and low cost in processing, the present method also shows the possibility of avoiding any post-treatment or activation processes that often used in the screen-printing method.

O trabalho tem por objetivo estudar o enquadramento em sede do IVA nacional do tratamento da transmissão de um património ou de uma parte dele capaz de constituir um ramo de atividade independente, sempre que a atividade do transmitente ou cedente seja continuada pelo respetivo destinatário ou cessionário. No estudo misturar-se-á a análise da legislação nacional e da legislação comunitária sobre a matéria, chamando também, quando seja o caso, aspetos de direito comparado circunscrito aos EM da UE. E, como não poderia deixar de ser, buscar-se-ão na jurisprudência do Tribunal Europeu de Justiça, as aclarações e posições que visando a resolução de questões controvertidas, possam resultar (ou não) em contributos harmonizadores para a aplicação da disciplina. Das questões líquidas ou controversas que serão referenciadas, o objetivo será o de concluir sobre a bondade das soluções adotadas pelo legislador comunitário e pelo legislador nacional, contrapondo princípios e a sua aplicação prática.
The purpose of this work is to study, under the Portuguese VAT law, the treatment of the transfer of a business or of a part thereof able to constitute an independent economic activity, where the transferor’s activity is continued by the transferee. In the study, we combine the national legal framework wit also the European law, calling, where appropriate, aspects of comparative law circumscribed, however, to the EU Member States. And of course, without forgetting the Court of Justice's case law, as its decisions, clearings and positions in solving contentious issues, may (or may not) result in useful contributions for a uniform application of the legal discipline. From the clear or less clear statements on such a controversial issue, the aim will be, at the end, be able to conclude about the fairness and the feasibility of the national and community legislator, decisions, through the analysis of the political principles and their practical application.