Tesis: "Administrative obligations"

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Le, Brun Antoine. "Les décisions créatrices de droits". Electronic Thesis or Diss., Rennes 1, 2021. https://buadistant.univ-angers.fr/login?url=https://bibliotheque.lefebvre-dalloz.fr/secure/isbn/9782247226610.

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Par une étude d’ensemble de la jurisprudence, de la législation et de la doctrine, cette thèse a pour objet de proposer une définition renouvelée de la notion de décision créatrice de droits tout en procédant à l’analyse critique du régime juridique applicable à cette catégorie d’actes administratifs.Le travail de définition a été mené sous un angle à la fois fonctionnel, tenant au régime de sortie de vigueur, et conceptuel, tenant aux effets des décisions créatrices de droits. Du point de vue de la fonction, il est apparu que le périmètre de la notion étudiée était plus large que celui traditionnellement retenu. La catégorie des décisions créatrices de droits regroupe ainsi l’ensemble des décisions administratives individuelles dont le retrait ou l’abrogation ne sauraient être décidés de manière discrétionnaire par l’administration. Elle s'oppose ainsi à la catégorie des actes non créateurs de droits dont l'abrogation peut intervenir pour tout motif. Du point de vue des effets, les décisions créatrices de droits ont de surcroît pour caractéristique d’être, en principe, la source de droits publics subjectifs et d’obligations administratives. La mise en place d’un régime de sortie de vigueur protecteur est ainsi corrélée avec la possible identification d’un droit au sens conceptuel du terme. Cette nouvelle conception des décisions créatrices de droits ouvre la voie à une analyse renouvelée des règles qui gouvernent leur adoption, leur exécution et leur révocation. Une attention particulière est ainsi portée sur les garanties qui permettent au bénéficiaire de la décision de jouir paisiblement des droits subjectifs et avantages dont il est titulaire, ainsi que sur les mécanismes anciens ou contemporains qui encadrent l’exécution par l’administration de ses obligations
Through a comprehensive study of the case law, legislation and legal literature, this thesis seeks to propose a renewed definition of the notion of decisions creating rights. In doing so, it critically analyses the legal regime applicable to this category of administrative acts. The definitional work has been carried out from both a functional perspective, relating to the revocation regime, and a conceptual perspective, relating to the effects of decisions creating rights. From a functional point of view, it appeared that the scope of the concept under study was broader than the one that is traditionally used. The category of decisions creating rights thus includes the entirety of individual administrative decisions whose withdrawal or repeal cannot be decided on a discretionary basis by the administration. As regards the effects of decisions creating rights, their main characteristic is that they are, in principle, the source of subjective public rights and administrative obligations. The establishment of a protective revocation regime is thus correlated with the potential identification of a right in a conceptual sense. This new conception of decisions creating rights opens the way to a renewed analysis of the rules governing their adoption, enforcement and revocation. Particular attention is thus paid to the guarantees which allow the beneficiary of the decision to peacefully enjoy the subjective rights and advantages of which he or she is the holder. Furthermore, emphasis is also placed on the various mechanisms which govern the execution of the administration’s obligations

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2

Cornu, Julie. "Droit au procès équitable et autorité administrative". Thesis, Paris 2, 2014. http://www.theses.fr/2014PA020068/document.

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Principe trouvant une expression solennelle à l’article 6 C.E.D.H., le droit au procès équitable irradie aujourd’hui l’ensemble de notre droit interne. Dans un contexte de subjectivisation du droit, le droit administratif n’échappe pas à cette « irrésistible extension du contentieux du procès équitable » (Mme KOERING-JOULIN). Cette assertion trouve une manifestation éclatante quant aux pouvoirs de sanctions et de règlement des différends reconnus aux autorités administratives. La définition européenne du champ d’application du droit au procès équitable, suivie par la Cour de cassation et adaptée par le Conseil d’État, permet, en effet, à l'article 6 précité de faire florès en ce domaine. Ainsi, en l’état actuel de la jurisprudence administrative, le moyen tiré de la violation de cette stipulation peut utilement être invoqué à l’encontre des autorités administratives indépendantes, tant dans le cadre de leur activité répressive que contentieuse. Depuis maintenant huit ans, le respect de cette garantie s’impose à la procédure d’établissement des sanctions fiscales. A suivre cette ligne jurisprudentielle, l’extension du droit au procès équitable à l’ensemble des autorités administratives répressives voire contentieuses pourrait être la voie de l’avenir. Une telle évolution n’est toutefois pas sans soulever certaines questions. La processualisation croissante de la répression administrative, sous l’effet du droit au procès équitable, n’est-elle pas une contradiction en soi ? Ne va-t-elle pas à rebours de l’objectif initialement poursuivi par l’externalisation de la sanction ? Plus fondamentalement, l’assujettissement de l’administration aux garanties spécifiques à la procédure juridictionnelle ne participe-t-il pas au rétablissement d’une certaine confusion entre l’administration et la juridiction ? N'y a-t-il pas là renaissance, sous une forme évidemment nouvelle, de la figure que l'on croyait révolue de l'administrateur-juge ?
The right to a fair trial is enshrined in the article 6§1 of the European Convention on Human Rights and irradiates now all French law. In the context of the subjectivization of the law, administrative law is also subject to this "unstoppable rise of disputes in the name of the right to a fair trial" (Mrs. KOERING-JOULIN). This assertion is particularly true regarding the powers of sanction and the settlement of disputes granted to the administrative authorities. The European definition of the right to a fair trial applied by the Court of Cassation and adapted by the Council of State allows a wide application of this right. So, given the current state of the administrative case law, the right to a fair trial can be usefully claimed against independent administrative authorities as regard either their law enforcement activities or litigation practice. And the tax administration has also been compelled to respect this fundamental right for eight years now. In line with this settled jurisprudence, the extension of the right to a fair trial to all the administrative authorities may be the way of the future. But such an evolution raises a few questions. Isn't the increasing jurisdictionalization of the administration activities as a result of the right to a fair trial an inconsistency in itself? Doesn't it go against the primary goal of the outsourcing of the administrative penalties? More fundamentally, doesn't subjecting the administrative authorities to the specific principles of court procedures participate in reinstating some confusion between administration and jurisdiction? Isn’t it the rebirth, under a new form, of the administrator-judge we thought was long gone?

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Sehnalová, Vendula. "Administrativní povinnosti firem vyvolaných daňovým systémem". Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-193166.

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The administrative duties of the tax system are determined by the legislation. This thesis is focused on the administrative duties of the tax system, which cause the considerable compliance costs to the private sector. The main aim of the thesis is the detailed analysis of the administrative obligations connected with the major taxes -- social security contributions, health insurance contributions, personal income tax from wages and corporation income tax. By using the questionnaire, the administrative obligations are evaluated from the accountants' point of view and also the advantages of accounting software are discussed.

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4

Antayhua, Florian Brenda Elizabeth. "Análisis de la regulación de la subsanación voluntaria como eximente de responsabilidad administrativa, y sus efectos en el principio de seguridad jurídica y la protección al medio ambiente, respecto a las actividades de la industria manufacturera, desde los años 2017 al 2019". Master's thesis, Universidad Peruana de Ciencias Aplicadas (UPC), 2021. http://hdl.handle.net/10757/656467.

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El presente estudio tiene por finalidad determinar de qué manera la regulación de la subsanación voluntaria como eximente de responsabilidad en la Ley N° 27444, Ley del Procedimiento Administrativo General ha afectado la seguridad jurídica y la protección al medio ambiente, respecto de las actividades de la industria manufacturera. De acuerdo a ello, en el presente estudio se expone de manera general la potestad sancionadora de la Administración Pública; definición y elementos de las infracciones administrativas; los eximentes de responsabilidad administrativa, la subsanación voluntaria como eximente de responsabilidad, las obligaciones ambientales aplicables a los titulares de la industria manufacturera, entre otros. Asimismo, para determinar el efecto mencionado, se ha evaluado la normativa y las resoluciones emitidas por el Organismo de Evaluación y Fiscalización Ambiental (OEFA), en el sector industria manufacturera, desde el año 2017 al 2019. Verificándose una afectación negativa tanto a la seguridad jurídica como a la protección al medio ambiente, respecto de las actividades de la industria manufacturera. Motivo por el cual, se recomienda la modificación de la Ley 27444, Ley del Procedimiento Administrativo General y el Reglamento de Supervisión del OEFA.
The purpose of this study is to determine how the regulation of voluntary remedy as an exemption from responsibility in the Law 27444, Law of General Administrative Procedure has affected the legal security principle and the protection of the environment, regarding of the activities of the manufacturing industry. Therefore, this research exposes about the sanctioning power of the Public Administration; the definition and elements of administrative infractions; exemptions of administrative responsibility, the voluntary remedy as a responsibility exemption, the environmental obligations applicable to the holders of the manufacturing industry, and others. Also, to determine the aforementioned effect, the regulations and resolutions issued by the Organismo de Evaluación y Fiscalización Ambiental (OEFA), in the manufacturing industry sector from 2017 to 2019, have been evaluated in this study. Verifying a negative impact on both legal security principle and environmental protection, regarding of the activities of the manufacturing industry. Accordingly, it´s recommended the modification of the Law 27444, Law of General Administrative Procedure and the Supervision Regulation of the OEFA.
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5

Camguilhem, Benoit. "Recherche sur les fondements de la responsabilité sans faute en droit administratif". Thesis, Paris 2, 2012. http://www.theses.fr/2012PA020060.

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La question des fondements de la responsabilité a été l’une de celles qui a le plus intéressé la doctrine depuis l’abandon du principe de l’irresponsabilité des personnes publiques. Tantôt compris comme un principe général d’explication, tantôt comme une véritable règle juridique, le fondement de la responsabilité est un élément de justification. Afin de clarifier le discours visant à expliquer le mécanisme de responsabilité, le fondement juridique de la responsabilité doit être distingué des principes qui justifient l’existence de cette règle et des conditions parfois mises à l’application de celle-ci. Jurisprudence et doctrine ont fait du risque et du principe d’égalité devant les charges publiques les deux fondements de la responsabilité sans faute en droit administratif. Cette présentation classique est aujourd’hui dépassée du fait de la création par le Conseil d’Etat de régimes de responsabilité dans lesquels la faute n’est pas exigée et qui ne sont pas pour autant rattachables à ces fondements classiques. Il apparaît donc que la présentation classique de la responsabilité sans faute doit être abandonnée au bénéfice d’une présentation centrée sur la notion d’obligation. Les hypothèses de responsabilité dans lesquelles la condition de faute n’est pas exigée peuvent alors être classées en deux catégories. Celles dans lesquelles le fait générateur méconnaît une obligation préexistante sont constitutives de véritables régimes de responsabilité, et celles dans lesquelles le fait générateur ne méconnaît aucune obligation préexistante et qui ne sont alors qu’abusivement rattachées à la responsabilité. La responsabilité sans faute, qui n’est qu’une catégorie négative n’ayant aucune unité, n’a pas de fondements propres ce qui la distinguerait par nature d’autres hypothèses de responsabilité
Cause of liability has been one of the most discussed questions since the principle of administrative irresponsibility was given up. Sometimes seen as a general principle of explanation, sometimes as a legal rule, cause of liability is an element of justification. In order to clarify the discourse on liability, cause of liability has to be distinguished from principles which justify the legal rule of liability. For doctrine and jurisprudence, the risk theory and the principle of public expenses equality are the two causes of liability. This presentation has to be renewed because of the creation by the Conseil d’Etat of cases of liability in which the proof of a fault is not compulsory but which do not relate to classical cases. A new presentation with two categories based on the notion of obligation should be preferred. When the event giving rise to the damage ignores a pre-existing obligation it is a true system of responsibility but when the event giving rise to the damage doesn’t ignores such an obligation it is a mechanism of guarantee and not a system of responsibility. “Liability without fault” is a negative category with no unity and no specific causes. Fault is only a condition of liability: liability with fault and liability without fault are not different in nature

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6

Volpellière, Yoan. "L'obligation de résultat de l'Administration". Thesis, Montpellier, 2015. http://www.theses.fr/2015MONTD037/document.

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L’obligation de résutat est une notion fondamentale du droit civil. Construite sur des bases doctrinales, son implantation en jurisprudence est une réalité. Ayant pour principale fonction de régir les relations entre un créancier et un débiteur, son utilisation a longtemps été l’exclusivité du droit privé. Pourtant son apparition en droit administratif a permis de considérer la personne publique comme débitrice. L’obligation de résultat de l’Administration, se divise en deux catégories : l’obligation légale et l’obligation contractuelle. C’est une notion juridique fondamentale, qui rappelle que la question de l’existence d’emprunts entre deux ordres juridiques distincts autonomes et a priori indépendant reste d’actualité. Indépendante de sa conceptualisation théorique, l’obligation de résultat est un instrument juridictionnel, dont le caractère normatif, a été forgé par la jurisprudence. Cette utilisation démontre des buts poursuivis par l’Administration pour répondre à différents objectifs de l’action publique. Ces finalités divergent, selon la qualification que l’on peut retenir de l’obligation. Le caractère contractuel, de l’obligation offre des effets restreints à la seule sphère du contrat. C’est un moyen juridique interessant permettant à l’Administration de poursuivre sa quête de performance. L’obligation légale possède unedimension singulière, tant elle s’impose à l’Administration et vient conférer aux créanciers de l’obligation de véritables droits. La tentation est grande de créer une hiérarchie entre ces différentes obligations, dont le résultat serait de confirmer une suprématie de l’obligation légale sur l’obligation contractuelle de résultat. D’autant plus, que l’obligation légale semble plus contraignante tant elle naît dans un rapport qui n’est pas consenti mais imposé à la personne publique. Cette démarche n’est pas possible tant la notion reste la même dans les deux hypothèses. La différence atttrait donc à ses conditions de formation. Le lien d’obligation reste identique engageant la responsabilité de la personne publique en cas d’inéxécution du résultat déterminé
The obligation of result is a fundamental concept of civil law. Built on doctrinal bases its position in law is areality. Whose main function is to regulate the relationship between a creditor and a debtor, its use has long been the exclusivity of private law. Yet its appearance in administrative law allowed to consider the public entity as debtor.The obligation of result of the Administration, is divided into two categories: the legal obligation and contractual obligation. This is a fundamental legal concept which states that "the question of the existence of two autonomous loans between separate legal orders and a priori independent of the debate on the existence of a certain unity of law, a jus universarum. Independent of its theoretical conceptualization, the obligation of result is a judicial instrument, the legislative character was forged by the courts. This demonstrates use of the aims pursued by the Administration to meet different objectives of public action. These goals differ depending on the qualifications that can be learned from the obligation.The contractual nature of the obligation has effects limited only to the sphere of contract. It's an interesting legal means allowing the Administration to continue its quest for performance. The legal obligation has a singular dimension, as it requires the Administration and comes confer creditors of the obligation genuine rights. The temptation to create a hierarchy between these obligations, the result would be to confirm the supremacy of a legal obligation on the contractual obligation of result. Especially, that the legal requirement appears more restrictive as it arises in a report that is not agreed but imposed on the public entity. This approach is not possible as the concept remains the same in both contexts. The difference therefore atttrait its training conditions. The obligation remains the same link engaging the responsibility of the public person in breach of the determined result

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Grabias, Fanny. "La tolérance administrative". Thesis, Université de Lorraine, 2016. http://www.theses.fr/2016LORR0301.

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Alors que la tolérance administrative a longtemps été caractérisée par sa précarité absolue vis-à-vis de ceux qui en bénéficient, l’administration pouvant décider de revenir brutalement à une application des règles de droit, l’évolution récente du droit positif remet en cause cette conception traditionnelle. La Cour européenne des droits de l’homme juge en effet que la tolérance administrative d’une construction irrégulière sur un terrain public permet de reconnaître à son bénéficiaire un droit au respect de ses biens. Cette césure entre droit français et droit européen invite à une étude du phénomène. Elle invite d’abord à en proposer une définition. A cet égard, la tolérance administrative désigne juridiquement le fait, pour une autorité administrative, de s’abstenir volontairement et illégalement d’utiliser les moyens dont elle dispose pour sanctionner une illégalité commise par un administré. Cette définition permet de faire le départ entre la tolérance et de nombreuses notions avec lesquelles elle est parfois confondue. Elle invite ensuite à en proposer un régime juridique orienté sur la protection des bénéficiaires de tolérance. Fondé sur le nécessaire respect de la confiance légitime créée par certaines tolérances, ce régime général permettrait notamment d’empêcher que l’administration revienne brutalement sur son comportement
For quite some time, the administrative tolerance was characterized by a precarious situation for those who beneficiate from it. The Administration could indeed abruptly decide to operate a strict return to lawfullness. Nowadays, this traditional conception is being questionned by the recent evolution of positive law. Regarding an irregular construction on public land, The European Court of Human Rights ruled in favor of the administrative tolerance's beneficiary, acknowledging his right to have his property respected. The caesura existing between French and European law is worthy of further study. First of all, rises the necessity of a definition. Thereupon, the legal notion of administrative tolerance refers to the fact, for an administrative authority, to willingly and illegaly abstain from using the means in its power to sanction the irregularity perpetrated by an administered. The notion of administrative tolerance is often mixed up with others, hence the need for a definition as a starting point. The next step would then be to suggest a legal regime, oriented towards the beneficiaries of the tolerance. Based on the idea that the legitimate trust emanating from some tolerances must be respected, such a regime would notably prevent the Administration from revising its position

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Noguellou, Rozen. "La transmission des obligations en droit administratif /". Paris : LGDJ, 2004. http://www.gbv.de/dms/sbb-berlin/478452179.pdf.

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Noguellou, Rozen. "La transmission des obligations en droit administratif". Paris 2, 2002. http://www.theses.fr/2002PA020047.

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10

Beddiar, Nadia. "Le mineur délinquant face au service public pénitentiaire". Thesis, Lille 2, 2011. http://www.theses.fr/2011LIL20017/document.

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L'administration pénitentiaire française connaît, depuis plusieurs années, d'importantes mutations vis-à-vis de ses missions, qui tendent vers une externalisation et de son personnel. l'amélioration de la réinsertion des détenus est devenue un impératif majeur, surtout en ce qui concerne les mineurs incarcérés, en vue de réduire les risques de récidive. il s'agit d'expliquer et de qualifier ces changements correspondants à un besoins d'adaptation de cette administration envers l'évolution de la population carcérale, tout en améliorant ses relations avec les autres organismes publics (le ministère de l'education nationale notamment) afin de confirmer la politique de décloisonnement et de partenariat, suivie par l'administration pénitentiaire. cette étude tentera également de dresser un premier bilan concernant les efforts fournis par cette administration publique dans le cadre particulier des établissements pénitentiaires pour mineurs
The correctional institution is experiencing a profound process of modernization under the influence of European and constitutional law, which tends to assign to it all the characteristics of a public service and significantly adds to the law of enforcement of sentences.This normative development, under the control of an administrative judge, has introduced the basis of a genuine legal status for minors as coerced users of this public service. Efforts carried out by the penitentiary administration in the aim of establishing detention rules that apply and are adjusted to the different categories of prison population, and particularly to minors, are changing the traditional/classic conception of the prison‟s missions.The specificity of detention rules, as confirmed by the creation of detention facilities for minors and the search for a legal status for the minor inmate, is endorsed by the opening up of the penitentiary administration and the building of partnerships with other institutional actors.The mobilization of new resources constitutes a fundamental axe in the preparation of the social rehabilitation of minors, in their own best interest and benefit. The issues around the correctional framing in the objective to define the administrative status of the minor inmate lead to double angled analysis: the fixing of the foundations of prison law applicable to minors, and the application of this law which illustrates the need for an adaptation of the penitentiary action when it comes to minors

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11

Ducharme, Théo. "La responsabilité de l'Etat du fait des lois déclarées contraires à la Constitution". Thesis, Paris 1, 2018. http://www.theses.fr/2018PA01D022.

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La responsabilité de l'État du fait des lois déclarées contraires à la Constitution, parmi les derniers îlots d'irresponsabilité de la puissance, est en passe d'être consacrée en droit français. Le développement d'un régime constitutionnaliste d'expression de la volonté générale, parachevée par l'entrée en vigueur de la question prioritaire constitutionnalité, a conduit le tribunal administratif de Paris à reconnaître une voie de droit permettant l'indemnisation des préjudices consécutifs à l'application d'une loi inconstitutionnelle. En effet, en vertu du principe constitutionnel de responsabilité, que le Conseil constitutionnel a dégagé de l'article 4 de la Déclaration de 1789, l'État a l'obligation de répondre des fautes causées par son organe législatif. Si la faute n'a pas été retenue à propos de la responsabilité de l’État du fait des lois méconnaissant les engagements internationaux de la France, elle devrait l'être concernant les lois inconstitutionnelles. Le principe constitutionnel de responsabilité, en tant que fondement juridique, constitue une habilitation autorisant le juge administratif à qualifier les inconstitutionnalités prononcées par le Conseil constitutionnel de faute de nature à engager la responsabilité de l'État. Par suite, faire entrer la responsabilité de l'État-législateur dans le droit commun de la responsabilité de la puissance publique parachève sa soumission à l'État de droit. La loi n'est plus cet acte incontestable et incontesté. Dorénavant, toute irrégularité d'une disposition législative peut être à l'origine de l'engagement de la responsabilité de l'État
The responsibility of the State for unconstitutional statutes, which is among the last islets of sovereign immunity, is about to be enshrined in French law. The flourishing of a constitutional mode of parliamentary sovereignty as expression of the general will, completed by the entry into force of an original form of indirect concrete review of parliamentary legislation -the so-called "priority preliminary ruling on the issue of constitutionality" (Question prioritaire de constitutionnalité) -, led the Paris Administrative tribunal to recognize a legal remedy allowing the compensation for damages resulting from the application of an unconstitutional statute. Indeed, by virtue of the constitutional principle of responsibility, which the Constitutional Council has derived from article 4 of the Declaration of 1789, the State is held accountable for the unlawful acts committed by its legislative body. In this kind of situation, if an act cannot be considered "unlawful" on the basis of the State's responsibility because of laws that disregard France's international commitments, it can always be so on the basis of the responsibility of the State for unconstitutional statutes. The constitutional principle of responsibility, as a legal basis, constitutes a norm that confer power to the administrative judge to qualify the unconstitutionalities pronounced by the Constitutional Council as a fault of a nature to engage the responsibility of the State. The parliamentary legislation is no longer this indisputable and uncontested act. From now on, any irregularity in a legislative provision can justify engaging the responsibility of the State

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12

Einaudi, Tania. "L' obligation d'informer dans le procès administratif /". Paris : LGDJ, 2002. http://www.gbv.de/dms/sbb-berlin/354300474.pdf.

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13

Clerc, Ludivine. "La validité des contrats administratifs". Avignon, 2007. http://www.theses.fr/2007AVIG2014.

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Le contrat administratif est une norme concrète de droit public, issu d'un accord de volontés (être), qui impose un commandement (devoir être). Il s'agit d'une norme individuelle dont les conditions de validité formelle diffèrent de celles des contrats de droit commun. En effet, le contrat administratif étant entouré d'actes unilatéraux, la légalité de ses actes "périphériques" constitue une condition de validité du contrat administratif. A fortiori, l'ouverture du recours pour excès de pouvoir à une catégorie spécifique de contrats conforte la thèse selon laquelle la validité du contrat est soumise à la légalité. Au demeurant, le juge administratif privilégie une "lecture administrative" de la jurisprudence érigeant l'ordre public contractuel en condition de validité. Il ne se réfère que ponctuellement aux dispositions de l'article 1108 du Code civil. Cette singularité du contrat administratif tend à remettre en cause une théorie générale des obligations, malgré l'ingérence de l'unilatéralisme dans le droit commun des contrats
The public service contract is a concrete norm of public law, stemming from an agreement of will (being), which imposes a commandment (duty-being). It is about an individual norm the conditions of formal validity of which postpone from those contracts of common law. Indeed, the public service contract being surrounded with one-sided acts, the legality of its acts "peripherals" constitutes a condition of validity of the public service contract. All the more, the opening of the appeal for abuse of power to a specific category of contracts consolidates the thesis according to which the validity of the contract is subjected to the legality. However, the administrative judge privileges a "administrative reading" of the case law setting up the contractual law and order as condition of validity. He refers only punctually to the provisions of the article 1108 of the civil Code. This peculiarity tends to question a general theory of the obligations, in spite of the premature intervention of the unilateralism in the common law of contracts

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14

Averland, Amanda y Nicklas Bredberg. "Gröna obligationer på den skandinaviska marknaden : Sambandet mellan obligationers gröna egenskaper och dess yield, likviditet och volatilitet". Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-34144.

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Med finansiella egenskaper som liknar konventionella obligationer spelar gröna obligationer en viktig roll i kampen mot klimatförändringar. Trots att marknaden för gröna obligationer har vuxit snabbt sedan 2008 så har sambandet mellan de gröna egenskaperna hos en obligation och dess avkastning inte studerats i en större utsträckning. I den här studien använder vi data från Eikon och regressionsmodeller för att undersöka hur de gröna egenskaperna påverkar obligationens avkastning, likviditet och volatilitet på den skandinaviska marknaden. Vår studie visar att gröna obligationer har en lägre avkastning (-42,7 baspunkter) än motsvarande konventionella obligationer. Resultatet i vår studie tyder också på skillnader i likviditet och volatilitet (0,01 respektive 0,30 baspunkter) men dessa resultat är ej signifikanta. Eftersom det här forskningsområdet är i ett tidigt stadie kan den här studien ligga till grund för framtida forskning. I takt med att den skandinaviska marknaden för gröna obligationer växer kan vår studie replikeras för att se om resultaten blir mer signifikanta när urvalsstorleken blir större.
With financial attributes similar to conventional bonds, green bonds play an important role in the fight against climate change. Even though the green bond market has seen a rapid growth since 2008, the relationship between the bond's greenness and its yield has not been studied to a great extent. In this study, we use a set of data from Eikon and regression analysis to examine how the green traits of a bond affects its yield, liquidity and volatility on the Scandinavian market. We match 62 green and conventional bonds into 31 bond pairs and show that the yield of green bonds are -42,7 basis points lower than its conventional counterparts. Our study also indicates that green bonds are slightly more liquid (0,01 basis points) and more volatile (0,30 basis points) but these results are not significant. Since the research in this field is in its initial phase, this study may serve as a foundation for future research. If the market for green bonds proceeds to grow in Scandinavia, our study could be replicated to see if the results may be more significant as the sample size increases.

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15

Reneau, Raphaël. "L'externalisation administrative : Éléments pour une théorie". Thesis, Montpellier, 2017. http://www.theses.fr/2017MONTD031/document.

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Apparu il y a près d’une vingtaine d’années dans le discours doctrinal en droit administratif, le terme d’externalisation est encore aujourd’hui paradoxalement très peu présent dans le langage théorique des juristes, et quasiment absent du droit positif et des prétoires. Le plus souvent employé en tant que vocable « cosmétique » et idéologique, il est en effet principalement destiné à rendre compte, de manière générale, du tournant managérial emprunté par l’organisation et la gestion de l’action administrative dans le cadre de la réforme de l’État, et sous l’influence des préceptes du New Public Management. Il n’est toutefois pas voué à demeurer simplement un idiome caractéristique de l’émergence d’une nouvelle posture de l’État et des personnes publiques. Il peut en l’occurrence être envisagé comme un concept à part entière intégré à la théorie générale du droit adminsitratif : l’externalisation administrative. En tant que tel, il offre l’opportunité d’une approche originale des transformations contemporaines traversant ce champ disciplinaire, et permet de proposer une définition et un contenu proprement administratif à ce terme maintes fois évoqué et si peu souvent précisé. Inspirée des acquis des sciences économiques, et de gestion et des travaux menés par la doctrine civiliste, la conceptualisation de l’externalisation administrative aboutit à la découverte d’un mode de gestion inédit de l’action administrative fondé sur une logique de coopération, et recouvrant l’emploi par les personnes publiques d’instruments juridiques traditionnels dotés d’une fonction singulière afin d’habiliter un tiers à participer à la réalisation d’une compétence qui leur est attribuée par l’ordre juridique. Ainsi élaboré, le concept d’externalisation administrative se déploie dans le cadre de l’accomplissement de la compétence matérielle des autorités administratives, sous de multiples formes juridiques et dans des domaines d’activités divers, par le moyen d’une instrumentalisation de l’obligation révélant une conception renouvelée de celle-ci. Il apporte par conséquent des éléments de compréhension inédits de l’évolution des modes d’intervention des personnes publiques. Du titre au sous-titre, l’utilité théorique de ce concept se mesure alors à l’aune du contenu qui lui est assigné, lequel pose les jalons d’une théorie de l’externalisation administrative et, au-delà, d’une théorie de la gestion coopérative de l’action administrative
Appeared almost twenty years ago in the doctrinal discourse of administrativ law, still today the term of externalisation is paradoxically not very present in the theoretical language of lawyers, and nearly absent in the positiv law and in the courtrooms. Indeed it is employed most of the time as a « cosmetic » and ideological term mainly destined to realize, generally, of the managerial turn borrowed by organization and management of administrative action in the framework of state reform, and under the influence of the New Public Management precepts. However, it is not dedicated to remain simply as an idiom representative of emergence of a new posture of state and public authorities. As it happens, it can be considered as a concept in full integrated to the general theory of administrativ law. As such, it offers opportunity of an original approach of contemporary transformations crossing this disciplinary purview, and allows to provide a definition and a contents properly administrative to this term many times mentioned and so litte specified. Inspired by the achievements of economics and management, and the works conducts by civil law doctrine, the conceptualization of administrative externalisation leads to the discovery of an novel management mode of administrative action based on a logic of cooperation, and covering the recourse by public authorities at traditional juridical instruments endued of a singular function to empower a third party to share in the realisation of an ability assigned to them by the legal order. Thus elaborated, the administrative externalisation concept unflods in the framework of fulfillement of the concret public authorities ability, under multiple juridical forms and in various fields of activity, by the means of an instrumentalization of the obligation revealing a renewed conception of this one. Therefore, it brings unprecedented elements of understanding of evolution of methods of intervention by the administrative authorities. From title to subtitle, theoretical utility of this concept is measured so in terms of the content assigned to it, wich sets the milestones of an administrative externalisation theory and, beyond, of a cooperative management of administrative action theory

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16

Grabias, Fanny. "La tolérance administrative". Electronic Thesis or Diss., Université de Lorraine, 2016. https://buadistant.univ-angers.fr/login?url=https://bibliotheque.lefebvre-dalloz.fr/secure/isbn/9782247182114.

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Alors que la tolérance administrative a longtemps été caractérisée par sa précarité absolue vis-à-vis de ceux qui en bénéficient, l’administration pouvant décider de revenir brutalement à une application des règles de droit, l’évolution récente du droit positif remet en cause cette conception traditionnelle. La Cour européenne des droits de l’homme juge en effet que la tolérance administrative d’une construction irrégulière sur un terrain public permet de reconnaître à son bénéficiaire un droit au respect de ses biens. Cette césure entre droit français et droit européen invite à une étude du phénomène. Elle invite d’abord à en proposer une définition. A cet égard, la tolérance administrative désigne juridiquement le fait, pour une autorité administrative, de s’abstenir volontairement et illégalement d’utiliser les moyens dont elle dispose pour sanctionner une illégalité commise par un administré. Cette définition permet de faire le départ entre la tolérance et de nombreuses notions avec lesquelles elle est parfois confondue. Elle invite ensuite à en proposer un régime juridique orienté sur la protection des bénéficiaires de tolérance. Fondé sur le nécessaire respect de la confiance légitime créée par certaines tolérances, ce régime général permettrait notamment d’empêcher que l’administration revienne brutalement sur son comportement
For quite some time, the administrative tolerance was characterized by a precarious situation for those who beneficiate from it. The Administration could indeed abruptly decide to operate a strict return to lawfullness. Nowadays, this traditional conception is being questionned by the recent evolution of positive law. Regarding an irregular construction on public land, The European Court of Human Rights ruled in favor of the administrative tolerance's beneficiary, acknowledging his right to have his property respected. The caesura existing between French and European law is worthy of further study. First of all, rises the necessity of a definition. Thereupon, the legal notion of administrative tolerance refers to the fact, for an administrative authority, to willingly and illegaly abstain from using the means in its power to sanction the irregularity perpetrated by an administered. The notion of administrative tolerance is often mixed up with others, hence the need for a definition as a starting point. The next step would then be to suggest a legal regime, oriented towards the beneficiaries of the tolerance. Based on the idea that the legitimate trust emanating from some tolerances must be respected, such a regime would notably prevent the Administration from revising its position

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17

Ziani, Salim. "Service public et obligations de service public". Thesis, Strasbourg, 2013. http://www.theses.fr/2013STRAA011.

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Le service public est, en droit français, un concept central du droit de l’action publique dont les fondements théoriques et doctrinaux reposent sur la garantie de la solidarité sociale et sur la préservation d’un intérêt général holiste par l’action de l’État et des personnes publiques. Cependant, si le droit national connaît depuis plusieurs décennies une notion spécifique nommée l’ « obligation de service public », renvoyant à un moyen d’investiture d’un tiers partenaire de l’administration pour lagestion d’un service d’intérêt général, il faut savoir que se diffuse aujourd’hui une autre conception de cette notion. En effet, le droit de l’Union européenne connaît une notion spécifique et marchande nommée elle aussi, pour des raisons historiques et pratiques, l’ « obligation de service public ». Celle-ci se fonde sur une acception particulière de l’intérêt général dont l’origine dépend d’abord du désintérêt de l’opérateur économique pour la gestion d’une activité. Ainsi, l’obligation de service public participe principalement au maintien et au rétablissement de l’équilibre d’un marché concurrentiel que l’on estime garant de l’intérêt général et de la solidarité. Mais elle tend aussi, dans sa mise en oeuvre, à limiter au maximum les atteintes à la concurrence que l’intervention publique pourrait générer. C’est alors que, contrairement au service public, le régime de l’obligation de service public implique et impose peu à peu l’externalisation des activités d’intérêt général. Cette notion traduit en définitive une vision spécifique de la « commande publique » en se démarquant ainsi du modèle national de ladélégation de service public. Par le truchement de l’obligation de service public dans son acception européenne, les autorités publiques peuvent organiser le marché (elles le commandent) et elles peuvent aussi le solliciter et le dynamiser (elles lui commandent) afin que ce dernier garantisse, par son équilibre, l’existence et la fourniture de prestations. Cette obligation de service public impose d’ailleurs un ensemble de principes de gestion qui, bien que proches des grandes lois du service public français, tendent à instrumentaliser l’action de l’État au profit de l’équilibre et de la dynamique d’un marchédésormais européen. La généralisation et la diffusion de la notion européenne d’obligation de service public, notamment àtravers les conditions propres au financement du service public, bouleversent le cadre normatif et conceptuel relatif à l’action de l’État. Ce mouvement traduit un changement de paradigme marquant l’effacement de l’État interventionniste et la consécration de l’État ordonnateur
The « service public » is a key concept of French administrative law. It is based on the assumption that public entities are the initial guarantors of the public interest and solidarity. Today however, the « service public » was replaced by a specific notion that emerged from the law of the European Union and instead of being based on the ability of the State, it is based on the ability of the market. This concept is the «obligation de service public» (public service obligation) and it tends to regulate the role and intervention of the State in order to preserve the competition in the market. Through this change appears a new conception of the role of the State

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18

Peketi, Essodjilobouwè. "Essai critique sur la notion d’homologation judiciaire". Thesis, Paris 2, 2018. http://www.theses.fr/2018PA020078.

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S’il est une activité judiciaire qui exprime à elle seule les métamorphoses de la fonction de juger, c’est bien celle de l’homologation, procédure judiciaire qui assure le contrôle d’actes déjà valides entre les parties ou qui le deviendront si leur conformité aux exigences du droit substantiel est judiciairement reconnue. Mais si l’homologation implique toujours un acte conventionnel auquel s’adjoint une intervention du juge, force est d’observer que les procédures d’homologation n’ont de commun que le nom. Car, ce que l’on désigne par homologation judiciaire, ce sont, en termes de finalités, des procédures distinctes les unes des autres. Il faut dire que les règles procédurales de l’homologation judiciaire dépendent fortement du droit substantiel en cause. Ici, le fond commande la procédure. C’est le droit de fond qui, dans chaque matière dans laquelle l’homologation est demandée, dicte sa conduite procédurale au juge. A preuve, l’étendue du contrôle judiciaire exercé sur l’acte des parties. Large en matière administrative et en droit du travail, le contrôle judiciaire est restreint dans le cadre des autres transactions extrajudiciaires. Qu’en est-il du régime des accords homologués ? C’est encore, et d’abord, une affaire de droit substantiel. On pourrait multiplier les exemples. Bornons-nous à l’autorité de la chose jugée, reconnue à l’accord homologué dans les matières pénale et de divorce consensuel, et refusée à l’acte notarié homologué en matière de changement de régime matrimonial. Chose jugée également reconnue aux transactions homologuées en matière administrative, mais refusée aux transactions homologuées dans les matières civiles. Ces brèves indications confortent sans doute cette idée que l’homologation judiciaire relève d’abord des exigences du droit substantiel. Elles expriment aussi le fait qu’il n’existe pas une, mais des notions d’homologation. Partant, l’activité judiciaire d’homologation des actes juridiques se prêtera mal à une théorie générale
Judicial approval shows in a remarkable way how the function of judging contains different aspects. This Judicial activity is in itself a judicial procedure which ensures the control of agreements validly concluded between parties or which will become valid if their conformity with the requirements of substantive law is judicially recognized / if their conformity with the requirements of substantive law is established/ if these agreements fulfil the conditions required by the substantive law.If there is no doubt that the process of judicial homologation is unique, it must be however observed that the homologation procedures according to their purposes are distinct from each other. In fact, the procedural rules of judicial approval/judicial depend considerably on the substantive law to be applied. That’s why, it can be said in this context, that substantive law controls procedural law; for it is substantive law which determines the judge's procedural conduct when judicial approval is requested. The degree or level of the judicial control exercised over the agreements of the parties is a proof of this.What about the registration judgment regime? It is inspired by the substantive law of each subject in which the registration judgment is rendered. We could give more examples. Let us confine ourselves to the authority of res judicata, allowed in the approved agreement on divorce by mutual consent, and refused in the approved notarial deed on change of matrimonial regime. The authority of res judicata is also considered to be admitted for certified transactions in administrative matters, but rejected for certified transactions in civil matters. These brief indications probably support the idea that judicial homologation is primarily a matter of substantive law. In other words, contrary to what is often said in doctrine, homologation is a matter of substantive law before it is a procedural matter

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19

Ekman, Melker y Andreas Tibell. "Obligationens risker : En studie om kreditrisk, likviditetsrisk och ränterisk för företagsobligationer på den svenska marknaden". Thesis, Umeå universitet, Företagsekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-160904.

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När en företagsobligation och en statsobligation har samma löptid och har en skillnad i avkastning, så kallas denna skillnad för kreditspread. Ett känt koncept inom finansvärlden är att risk har en stark koppling till avkastning. När emittenten av obligationen inte kan återbetala överenskommen utdelning eller principiellt lånebelopp så klassas detta som en betalningsinställelse. Eftersom det generellt sett är större risk för en betalningsinställelse för ett företag än för en stat, så vill investerare bli kompenserade för den extra risken de tar sig an. Den totala risken som utgör skillnaden i avkastning kan i sin tur delas upp i flera olika riskkomponenter. Syftet med vår uppsats är att undersöka ifall likviditetsrisk, ränterisk och kreditrisk har en effekt på kreditspread för företagsobligationer på den svenska marknaden. Med detta som bakgrund så har vi samlat in historiska data på förfallna obligationer under de senaste 10 åren via databaserna Thomson Reuter Datastream och Eikon. Vi har sedan laddat ned obligationsspecifika egenskaper i form av finansiella nyckeltal för samtliga obligationer. Dessa nyckeltal har valts för att till bästa förmåga representera och mäta respektive risk. Exempelvis så har vi använt oss av nyckeltalet “bid-ask-spread” för att mäta likviditetsrisk hos en obligation. För att undersöka sambandet mellan våra valda risker och kreditspread så genomförde vi ett hypotestest. Vi skapade en nollhypotes och en alternativhypotes som vi sedan testade med hjälp av en multipel regression. Nollhypotes (H0): Studiens utvalda variabler har inte en effekt på den kreditspread hos svenska företagsobligationer Alternativhypotes (Ha): Studiens utvalda variabler har en effekt på den kreditspread hos svenska företagsobligationer Slutsatsen var att vi kunde statistiskt påvisa ett positivt samband mellan riskernas storlek och storleken på obligationens kreditspread. Detta gjordes både för riskerna var för sig och för modellen när den blev testad i sin helhet. Den bakomliggande teorin bakom variablerna kunde därför antas vara korrekt även vid applicering på svenska marknaden för det senaste decenniet. Vi har som ambition att denna studie skall kunna agera som ett verktyg för fundamental analys för framtida investerare samt vidare studier inom området obligationer på svenska marknaden

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20

Larsson, Emil y Jesper Zakrisson. "Värdeskapande med gröna obligationer : En studie om marknadsreaktioner vid emittering av gröna obligationer i Europa". Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-414786.

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Hållbarhet har blivit en viktig aspekt av företagande på senare år och till följd av det har antalet gröna obligationsemissioner ökat. Den första gröna företagsobligationen emitterades 2013, och med tanke på ämnets korta historia finns endast ett fåtal studier inom området. Den här studien undersöker huruvida annonsering om emittering av gröna obligationer leder till överavkastning på den europeiska aktiemarknaden. Detta görs genom en eventstudie där samtliga gröna förstagångsemissioner av marknadsnoterade bolag granskas, vilket ger 68 observationer under åren 2014–2020. Studien finner inget signifikant resultat när hela perioden undersöks. För att djupare studera forskningsområdet delas datan upp i två tidsperioder, vilket leder till signifikant överavkastning med 1,14% för de nyare emitteringarna

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21

Abdel-Hamid, Sarwat. "Obligations et responsabilité du fabricant de produits dangereux". Montpellier 1, 1989. http://www.theses.fr/1989MON10026.

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Plus que jamais, la question de produits dangereux et, par la-meme, les obligations et la responsabilite du fabricant sont a l'ordre du jour. Dans ce domaine, mieux vaut mener une politique efficace de prevention. C'est ce que traite la premiere partie consacree aux obligations du fabricant et aux moyens attribues aux pouvoirs publics en vertu de la loi du 21 juillet 1983 sur la securite des consommateurs et au juge pour prevenir les dommages. Toutefois, les accidents sont statistiquement inevitables. Des lors, la deuxieme partie expose les principes qui regissent la responsabilite du fabricant dans l'etat actuel du droit francais, et elle examine les perspectives ouvertes par la directive du 25 juillet 1985 relative a la responsabilite du fait des produits defectueux. Nous preconisons: -faire participer davantage le juge, les consommateurs et leurs organisations agrees dans la prevention du dommage: -une directive europeenne de portee generale sur la prevention de dangers des produits; -plus de realisme en ce qui concerne la responsabilite financiere du fabricant et sa couverture: -un regime commun pour l'indemnisation de tous les dommages accidentels.

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22

Shwekat, Aïad. "Les droits et les obligations des parties du contrat administratif dans le droit français et libyen : étude comparative". Thesis, Toulouse 1, 2016. http://www.theses.fr/2016TOU10013/document.

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Cette Thèse est intitulée « Les droits et les obligations des parties du contrat administratif entre les droits français et libyen. Etude comparative ». La première partie traite des pouvoirs de l’administration face à son contractant ; les pouvoirs dont l'administration dispose sont autant de droits exercés à l'égard du cocontractant, qu'elle tire de ses prérogatives légales dans l'organisation de la gestion des services publics et qui constituent l'axe de son action. L'administration dispose ainsi du pouvoir de contrôle de l'exécution du contrat administratif, du pouvoir de modification unilatéral de ce même contrat et du pouvoir d'infliger des pénalités à son cocontractant dans le cas où il aurait manqué à ses obligations contractuelles. La deuxième partie a été consacrée aux droits et obligations du cocontractant. Celui-ci tire ses droits du contrat administratif et l'administration devra donc en assurer l'exécution de telle sorte qu'il puisse réaliser ses droits dont les plus importants sont les droits financiers qui constituent la motivation réelle qui l'ont poussé à contracter. En contrepartie de ces droits, de nombreuses obligations pèsent sur le cocontractant et parmi elles, les plus marquantes sont celles de l’exécution personnelle qu’il doit mener dans les délais fixés
This thesis is entitled: “The rights and obligations of the parties of the administrative agreement between the French and Libyan rights. Comparative analysis”. The first part deals with the powers of the administration against its contractor; the powers available to the administration are all rights exercised in respect of the other party, it derives its legal prerogatives in the organization of the management of public services and constitute the axis of its action. The administration and execution has the power to control the administrative contract, the unilateral power of amendment of that contract and the power to impose penalties to the other contracting party if it breached its contractual obligations. The second part was devoted to the rights and obligations of the contracting party. It derives its rights of administrative contract and the administration will have to enforce it so that it can carry out its duties, the most important are the financial rights which constitute the real motivation that led him to contract. In return for these rights, many obligations weighing on the other party and among them the most notable are those of personal performance that must be taken in a timely manner

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23

Blomqvist, Ida y Anna-Karin Wallinder. "Gröna Obligationer : En studie om investerares motiv till att köpa gröna obligationer". Thesis, Karlstads universitet, Handelshögskolan (from 2013), 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-78590.

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Background: In 2007, the World Bank issued the first green bond in the world together with SEB. The first green corporate bond was issued by Vasakronan in 2013 and thereafter the market has expanded. Green bonds have the same financial characteristics as traditional bonds, the difference lies in the fact that the bond proceeds from green bonds must finance environmentally or climate friendly projects. The green bonds should give investors and issuers incentives to implement sustainable investments or projects. Aim: The purpose of the thesis is to describe and explain investors' motives and incentives for buying green bonds. Completion: The thesis is based on a qualitative method and eight interviews have been conducted. The interviewed persons represent investors. In order to shed light on the nature of green bonds and the market, a literature study has been designed. Conclusion: Prominent motives and driving forces for all investors are the demand from customers, the opportunity to show a sustainable profile and that green bonds often have the same financial characteristics as traditional bonds.
Bakgrund: År 2007 emitterade Världsbanken den första gröna obligationen i världen tillsammans med SEB. Den första gröna företagsobligationen emitterades av Vasakronan år 2013 och därefter har marknaden expanderat. Gröna obligationer har samma finansiella egenskaper som traditionella obligationer, dock ligger skillnaden i att obligationslikviden från gröna obligationer ska finansiera miljö- eller klimatvänliga projekt. De gröna obligationerna ska uppmuntra investerare och emittenter att genomföra hållbara investeringar eller projekt. Syfte: Uppsatsens syfte är att beskriva och förklara investerares motiv och drivkrafter till att köpa gröna obligationer. Genomförande: Uppsatsen baseras på en kvalitativ metod och åtta intervjuer har genomförts. De intervjuade personerna representerar investerare. För att belysa gröna obligationers och marknadens karaktärsdrag har en litteraturstudie utformats. Slutsats: Framträdande motiv och drivkrafter för samtliga investerare är efterfrågan från kunder, möjligheten att visa upp en hållbar profil och att gröna obligationer har ofta samma finansiella egenskaper som traditionella obligationer.

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24

Karamanof, Maria. "Failures in implementation". Thesis, University College London (University of London), 1996. http://discovery.ucl.ac.uk/1317517/.

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The purpose of this essay is to propose a comprehensive legal theory of implementation allowing for a deeper understanding of the failures of contemporary Public Administration. Such a theory requires its proper methodology, which is, In fact, the missing link between administrative law and the so-called new sciences. The thesis takes the view that the systemic approach satisfies the above requirements, for it makes possible the broader concepti6n of law, viewed within Its social context. It also makes salient the decision-making element inherent in the implementation process. In this way, it enables the researcher to identify and interrelate important but latent factors of implementation failure, neglected or even overlooked by purely legal or purely empirical implementation studies. This deeper understanding of implementation, drawn from the relevant theoretic systemic models, is a necessary prerequisite for a sound policy making, avoiding the pitfalls of implementation failure. On the other hand, the usefulness of the proposed comprehensive legal study of implementation is shown in the Second Part of the thesis. For this purpose, a characteristic case of administrative failure has been selected and analyzed on the basis of the relevant theoretical model proposed in Part One. The case refers to the failure of urban policy in Greece as expressed in the phenomenon of unauthorized development. It is a case worth studying, since the failure is due to a multiplicity of factors other then the relevant legislation (statute of 17.7.1923), which is of a remarkable quality. The models and findings of the study can be applied to any case of implementation failure, thereby facilitating not only diagnosis but prevention of failures as well.

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25

Neill, Jon Patraic. "Credit Default Swaps Regulation and the Use of Collateralized Mortgage Obligations in U.S. Financial Institutions". Thesis, Walden University, 2014. http://pqdtopen.proquest.com/#viewpdf?dispub=3622160.

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The fast and easy global movement of capital throughout the financial system, from lenders to borrowers and through intermediaries and financial market participants, has been recognized as a source of instability associated with illiquidity and financial crises. The purpose of this research was to better understand how regulation either enables or constrains capital movement. The theoretical framework comprised 2 contrasting public policymaking models, Arrow's rational-comprehensive model and Kingdon's garbage can model, which were used to derive opposing hypotheses. The research question addressed the nature of the relationship between Credit Default Swaps (CDSs) regulations and the flow of capital into Collateralized Mortgage Obligations (CMOs) when lenders share their borrower-related loan risks through intermediaries with other market participants. This quantitative study was a quasiexperimental time series design incorporating an autoregressive integrated moving average (ARIMA) model using secondary data published by the U.S. government. The 2 independent variables were regulatory periods involving 2 CDSs regulations and the dependent variable was capital in the U.S. financial system that is deployed to CMOs. The Commodity Futures Modernization Act of 2000's ARIMA model (1,2,1) was significant at p < .05 and was negatively correlated to the Emergency Economic Stabilization Act of 2008's ARIMA model (1,1,0), r = -.91, n = 18, p < .001. These results suggest that regulations cannot be relaxed and then reinstated with predictable results. The potential for positive social change is from stable financial institutions that mutually benefit depositors and borrowers.

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26

Beddiar, Nadia. "Le mineur délinquant face au service public pénitentiaire". Electronic Thesis or Diss., Lille 2, 2011. http://www.theses.fr/2011LIL20017.

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L'administration pénitentiaire française connaît, depuis plusieurs années, d'importantes mutations vis-à-vis de ses missions, qui tendent vers une externalisation et de son personnel. L’amélioration de la réinsertion des détenus est devenue un impératif majeur, surtout en ce qui concerne les mineurs incarcérés, en vue de réduire les risques de récidive. Il s'agit d'expliquer et de qualifier ces changements correspondants à un besoins d'adaptation de cette administration envers l'évolution de la population carcérale, tout en améliorant ses relations avec les autres organismes publics (le ministère de l'éducation nationale notamment) afin de confirmer la politique de décloisonnement et de partenariat, suivie par l'administration pénitentiaire. Cette étude tentera également de dresser un premier bilan concernant les efforts fournis par cette administration publique dans le cadre particulier des établissements pénitentiaires pour mineurs
The correctional institution is experiencing a profound process of modernization under the influence of European and constitutional law, which tends to assign to it all the characteristics of a public service and significantly adds to the law of enforcement of sentences. This normative development, under the control of an administrative judge, has introduced the basis of a genuine legal status for minors as coerced users of this public service. Efforts carried out by the penitentiary administration in the aim of establishing detention rules that apply and are adjusted to the different categories of prison population, and particularly to minors, are changing the traditional/classic conception of the prison’s missions. The specificity of detention rules, as confirmed by the creation of detention facilities for minors and the search for a legal status for the minor inmate, is endorsed by the opening up of the penitentiary administration and the building of partnerships with other institutional actors. The mobilization of new resources constitutes a fundamental axe in the preparation of the social rehabilitation of minors, in their own best interest and benefit. The issues around the correctional framing in the objective to define the administrative status of the minor inmate lead to double angled analysis: the fixing of the foundations of prison law applicable to minors, and the application of this law which illustrates the need for an adaptation of the penitentiary action when it comes to minors

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27

Neill, Jon Patraic. "Credit Default Swaps Regulation and the Use of Collateralized Mortgage Obligations in U.S. Financial Institutions". ScholarWorks, 2011. https://scholarworks.waldenu.edu/dissertations/1135.

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The fast and easy global movement of capital throughout the financial system, from lenders to borrowers and through intermediaries and financial market participants, has been recognized as a source of instability associated with illiquidity and financial crises. The purpose of this research was to better understand how regulation either enables or constrains capital movement. The theoretical framework comprised 2 contrasting public policymaking models, Arrow's rational-comprehensive model and Kingdon's garbage can model, which were used to derive opposing hypotheses. The research question addressed the nature of the relationship between Credit Default Swaps (CDSs) regulations and the flow of capital into Collateralized Mortgage Obligations (CMOs) when lenders share their borrower-related loan risks through intermediaries with other market participants. This quantitative study was a quasiexperimental time series design incorporating an autoregressive integrated moving average (ARIMA) model using secondary data published by the U.S. government. The 2 independent variables were regulatory periods involving 2 CDSs regulations and the dependent variable was capital in the U.S. financial system that is deployed to CMOs. The Commodity Futures Modernization Act of 2000's ARIMA model (1,2,1) was significant at p < .05 and was negatively correlated to the Emergency Economic Stabilization Act of 2008's ARIMA model (1,1,0), r = -.91, n = 18, p < .001. These results suggest that regulations cannot be relaxed and then reinstated with predictable results. The potential for positive social change is from stable financial institutions that mutually benefit depositors and borrowers.

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28

Forsgren, Erik y Isabelle Moré. "Gröna obligationer : Certifieringens betydelse ur ett investerarperspektiv". Thesis, Södertörns högskola, Företagsekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-45781.

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The aim of this study is to analyze and compare risk, volatility, yields as well as prices of green bonds, and whether they differ given certification or third party evaluation. The study bases its theoretical standpoint on bond risk, volatility and yield from a standpoint of the Merton as well as Jarrow & Turnbull models, as well as previous studies in the field. With a deductive approach, this study uses a multiple regression analysis, a quantitative method. This study has analyzed 24 green bonds issued between 2018-2020, out of a basis of 301 green bonds. No statistically verified differences were found in volatility, pricing or yield spread between certified and uncertified green bonds, however interesting indications of differences in volatility between regions, and an indication that issue size can affect yield.

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29

Loheac-Derboulle, Philippine. "Le tiers en droit de la responsabilité administrative". Thesis, Tours, 2012. http://www.theses.fr/2012TOUR1003.

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Le tiers étant communément défini comme la personne qui est étrangère à un groupe ou à une situation, l’on pourrait croire que le droit n’a aucune raison de s’y intéresser et qu’il ne lui consacre, dès lors, aucune place. L’étude relative au tiers en droit de la responsabilité administrative révèle pourtant le contraire. Cette thèse a ainsi pour objet de démontrer que, bien qu’il soit particulièrement difficile de l’identifier et, par là même, d’en donner une définition, le tiers y occupe une véritable place et y joue un rôle indéniable : celui-ci est susceptible d’exercer une influence sur la responsabilité encourue, devant le juge administratif, par l’administration (ou par toute personne qui est y assimilée). Une distinction doit, toutefois, être opérée selon la situation du tiers par rapport au dommage. Il existe en effet une pluralité de tiers qu’il convient de répartir en deux catégories : tiers victimes et tiers auteurs ou coauteurs. Des conséquences juridiques spécifiques s’attachent bien à l’identification du tiers victime. La reconnaissance d’une telle qualité étant notamment susceptible de conduire à l’application d’un régime juridique présentant des particularités par rapport à celui qui est habituellement appliqué aux autres catégories de victimes, se pose même la question de l’existence d’un droit de la responsabilité administrative du fait des dommages causés aux tiers. Le caractère relatif de la spécificité de cette matière, conjugué à l’absence d’unité de celle-ci, conduisent cependant à y apporter une réponse négative.Quant au tiers auteur ou coauteur, il peut également influer sur la responsabilité de l’administration. Le juge administratif est effectivement susceptible de prendre en considération l’intervention d’une tierce personne dans la production du dommage en cause et, par conséquent, de faire varier la part de responsabilité de la personne poursuivie. Il peut le faire de manière immédiate, c’est-à-dire dans les rapports entre celle-ci et la victime, lorsqu’il met notamment en œuvre la théorie du fait du tiers. Il peut encore le faire de manière différée, à savoir dans le cadre des rapports entre les coauteurs et/ou les coresponsables du dommage, lorsqu’il s’agit de répartir entre eux la charge finale de la dette de réparation. Dans un souci de protection de la victime et à l’instar du principe appliqué en droit civil, la prise en compte différée du rôle du tiers dans la réalisation du dommage doit cependant être préférée à sa prise en compte immédiate
The third party is commonly defined as the person who is foreign to a group or a situation; therefore we might think that the law has no reason to be focused on it and that it then devotes no space to him. The study on the third party in law of administrative responsibility yet reveals the opposite. This thesis aims to demonstrate that, while it is particularly difficult to identify it and, thereby, to define it, the third party is real and play an undeniable role: it is likely to exert influence on incurred liability, before the administrative law judge, by the administration (or by any person who is y equated). However, a distinction must be made according to the situation of the third party in relation to the damage. There is indeed a plurality of third parties. They are nevertheless likely to be divided into two categories: third parties victims and third parties authors or co-authors. Specific legal consequences are actually attached to the identification of the third party victim. Recognition of such quality is particularly likely to lead to the application of a legal regime with features compared to the one which is usually applied to the other categories of victims. Therefore, the question of the existence of a law of administrative responsibility for the damages caused to third parties arises. The relative nature of this topic’s specificity, combined with the lack of unity; however lead to a negative answer.The third party author or co-author, may also affect the responsibility of the administration. The administrative judge is actually likely to take into account the intervention of a third party in the production of the damage and, consequently, to vary the share of responsibility of the person prosecuted. This can be done immediately, i.e. as part of the relationship between it and the victim, in particular when the administrative judge implements the third’s act theory. This can also be done later, i.e. as part of the relationship between the co-authors and/or the co-responsible for the damage, when it comes to apportion among themselves the final burden of debt relief. However, in the interest of the victim’s protection and as applied in civil law, to take account of the role of the third party in the realization of the damage in a deferred way must be preferred to its immediate consideration

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30

Sundqvist, Qureshi Christopher y Samuel Staf. "Gröna obligationer - ett lönsamt investeringsalternativ? : En studie på den svenska försäkringsmarknaden". Thesis, Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-167382.

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Bakgrund: Kravet på hållbarhet är idag stort och finansmarknaden behöver bemöta problemen likväl som andra marknader med ett minskat klimatavtryck. När kunder har högre förväntningar och medvetenheten ökar i samhället krävs det att nya innovativa sätt att investera skapas inom finansvärldenför att lägga grunden för framtiden. Gröna obligationer är ett av de relativt nya investeringsalternativen som skapats på den finansiella marknaden för att bemöta dessa utmaningar och har förändrat många investerares sätt att tänka. Eftersom svenska försäkringsbolag har ett stort kapital som behöver förvaltas med både säker avkastning och låg risk är obligationer en viktig del av deras förvaltade kapital. Med tanke på sitt stora innehav i obligationer och en kärnverksamhet i att skydda både företag och privatpersoner ställs höga krav på deras verksamhet. Gröna obligationer har därmed blivit en stor del av försäkringsbolags investerade kapital och det finns vidare anledningar att undersöka deras lönsamhet och resultatet av de hållbara valen de gör. Syfte: Syftet med denna uppsats är att undersöka ifall det upplevs som lönsamt för fyra svenska försäkringsbolag att investera i gröna obligationer, samt vilka krav som ställs i beslutsprocessen med avseende på CSR och hållbarhet. Metod: Denna uppsats hämtar sin utgångspunkt i en kvalitativ metod eftersom analys och informationsinsamling bestod av intervjuer med anställda inom försäkringsbranschen som hade positioner inom bolagens kapitalförvaltning eller finansiella verksamhet. Slutsats: Gröna obligationer kan genom denna studie anses som ett lönsamt investeringsalternativ för försäkringsbolag. Även om den generella uppfattningen är att det inte är stor skillnad mellan traditionella obligationer och gröna obligationer gällande prissättning, avkastning och risk, bidrar de med andra faktorer som riskminimering för skador, förbättring av varumärke, bättre likviditet och möjlighet till påverkansarbete vilket sammanfattats som lönsamt för försäkringsbolagen. Gröna obligationer är högt efterfrågade av försäkringsbolag och vi är övertygade om att de kommer se en fortsatt tillväxt.
Background: The demand for sustainability is high today and the financial market needs to address these problems as well as other markets with a reduced climate footprint. When customers have higher expectations and awareness increases in society, new innovative ways to invest in the financial world are required to lay the foundation for the future. Green bonds are one of the relatively new investment options created in the financial market to meet these challenges and have changed many investors' ways of thinking. Since Swedish insurance companies have large capital that needs to be managed with both safe returns and at low risk, bonds are an important part of their managed capital. Given their large holdings in bonds and a core business in protecting both companies and individuals, high demands are placed on their operations. Green bonds have thus become a major part of insurance companies' invested capital and there are further reasons to examine their profitability and the results of the sustainable choices they make. Purpose: The purpose of this paper is to investigate if it is considered profitable for four Swedish insurance companies to invest in green bonds, as well as what requirements are set in the decision-making process regarding CSR and sustainability. Methodology: This essay is based on a qualitative method, since analysis and information gathering consisted of interviews with employees in the insurance industry who held positions within the companies asset management or financial operations. Conclusions: Through this study, green bonds can be considered as an economically viable investment option for insurance companies. Although the general view is that there is not much difference between traditional bonds and green bonds in terms of pricing, return and risk, they do contribute with other factors such as risk mitigation for damage, brand improvement, better liquidity and opportunity for impact work which is considered as profitable for the insurance companies. Green bonds are in high demand by insurance companies and we are confident that they will see continued growth.

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31

Lindström, Oscar y 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 fallstudie av sex svenska emittenter sökt skapa förståelse för hur dessa företag presenterat sin klimatomställning och även analyserat hur företagen behandlat och efterlevt de riktlinjer som finns. Resultatet visar att riktlinjerna följs i stort men ett fallstudieföretag har påvisat brister i efterlevnaden. Riktlinjerna behöver därför utvecklas ytterligare för att säkra ett fortsatt förtroende och en legitimitet för finansieringsformen, vilket kan öka omställningstakten och trygga både sunda emitterande och investerande parter.
The green bond as a financial instrument has in recent years had a sharp increase in demand and growth, which is why common guidelines for issuers have been developed, "The Green Bond Principles". Previous studies show that an important problem remains. The guidelines that have been developed are, as they are called, only guidelines. Companies can choose to follow them or not or interpret them in their own way. The optionality in the guidelines can also create so-called "Greenwashing". The phenomenon is not only a problem for the climate but also for the form of financing. Through a qualitative case study of six Swedish issuers, this study has sought to create an understanding of how these companies have presented their climate change and also analyze how the companies have treated and complied with the existing guidelines. The results show that the guidelines are largely followed, but a case study company has shown shortcomings in compliance. The guidelines therefore need to be further developed to ensure continued confidence and legitimacy in the form of financing, which can increase the pace of change and secure both sound issuing and investing parties.

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32

Gallo, Carole. "La décision conditionnelle en droit administratif français". Thesis, Paris 2, 2017. http://www.theses.fr/2017PA020046.

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La décision conditionnelle constitue un objet délaissé de la recherche en droit administratif français. Injustement perçue comme une affaire privée de spécialistes du droit des actes administratifs unilatéraux, elle n’occupe les écrits des publicistes que dans la mesure où la réalisation de la condition porte atteinte à la garantie des droits acquis. Cette réserve explique pour partie la faible contribution de la doctrine à la construction d’une définition de la décision conditionnelle, autonome du droit civil des obligations, et les difficultés corrélatives à déterminer les contours de cette notion mal identifiée. Pourtant, les orientations prises par le juge administratif et, dernièrement, par le codificateur, rendent nécessaire la recherche d’une définition clarifiée de la décision conditionnelle en droit administratif français. Depuis longtemps, le juge administratif range la décision conditionnelle dans la catégorie des actes administratifs unilatéraux et met en œuvre les principes qui les gouvernent. Or, de son côté, la doctrine ne parvient pas à l’intégrer pleinement dans la catégorie de l’acte unilatéral ou du contrat.Le visage inhabituel qu’elle présente, aux yeux des juristes, force la réévaluation des classifications traditionnelles.La doctrine malmène ses catégories binaires, dans le but de souligner la particularité de cette décision unilatérale qui ressemble à s’y méprendre au contrat. Il en résulte une contradiction inévitable entre la présentation doctrinale de la décision conditionnelle et les données du droit positif. Pour la dénouer, il apparaît nécessaire de renouveler l’appareil théorique jusqu’alors mobilisé. En prenant appui sur les données pertinentes du droit positif, il a été possible de définir la condition comme une norme juridique à part entière, à la fois dépendante et distincte des autres dispositions de la décision, et dont la fonction se limite à moduler les effets dans le temps de la norme principale qu’elle prend pour objet. À travers ces éléments de définition, transparaît un régime juridique cohérent et unifié
Conditional decisions remain much overlooked in the legal scholarship on French administrative law. Wrongfully considered as the exclusive province of the specialist on unilateral administrative acts, conditional decisions have received the attention of public lawyers only in so far as they come to present a risk for the protection of aquired rights. This goes some way to explaining both the scarcity of doctrinal contributions to a definition of the concept of a conditional decision – autonomous from the paradigm of the obligations in French civil law –, and the difficulties encountered in trying to bring some clarity to the subject by attempting to determine precisely the boundaries of the notion. Nevertheless, recent turns taken by the administrative courts, and more recently by codifiers, do call for a clear and consistent definition. The case law has for long considered these legal acts as unilateral acts, thus subjecting conditional decisions to the corresponding legal principles. Despite this, the legal scholarship on the question has never managed to fully integrate conditional decisions in either branch of the main binary subdivision – contracts and unilateral acts –, ill-using both in order to stress the highly unusual character of the notion (for instance underlining the peculiar relevance of an analysis of this unilateral decision in contractual terms). This unusual object therefore forces us to reevaluate our traditional classifications, which otherwise systematically result in a severe inconsistency between substantive law and its doctrinal exposition. In order to do so, the theoretical tools and approaches used up to now must be renewed. This doctoral dissertation aims to reconcile the positive law and its doctrinal exposition, thus proposing a clear definition of the condition itself as a legal norm in its own right – both dependant on, and distinct from, the other provisions of the decision it is attached to – the function of which is to modulate the effects over time of the main decision. These proposed elements of definition come to reveal a unified and coherent legal status of the conditional decision in administrative law

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33

Krog, Kezia y Emil Haglund. "Den gröna obligationens premie : En studie om den gröna svenska obligationsmarknaden". Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-26533.

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Hållbarhet är i fokus och hållbara investeringar är en förutsättning för att utvecklingen av det globala hållbarhetsarbetet ska lyckas. Ett hållbart investeringsalternativ är gröna obligationer, som idag är en efterfrågad produkt av investerare. Obligationsmarknaden används av företag som ett alternativ till finansiering i form av banklån. Här möts företag och investerare i syfte att utbyta pengar mot räntebärande värdepapper, där investeraren erhåller ränteutbetalningar för sitt utlånade kapital. År 2008 emitterades världens första gröna obligation och utvecklingen i antal emitterade gröna obligationer har sedan dess varit extraordinär. Gröna obligationer är likt konventionella obligationer ett räntebärande värdepapper, med skillnaden att emissionskapitalet för gröna obligationer är avsett att användas till att minska miljö- och klimatpåverkan. Genom en investering i gröna obligationer är investeraren med och finansierar gröna projekt och bidrar till en mer hållbar utveckling. Tidigare forskning har lett till varierande slutsatser där majoriteten antyder att det finns en premie förknippat med gröna obligationer. Många av de tidigare forskningarna har studerat obligationsmarknaden på global nivå. Denna studie avser att undersöka premiens förhållande på den svenska obligationsmarknaden och se huruvida svenska bolag emitterar gröna obligationer till en lägre avkastning. Syftet med studien är att påvisa huruvida det finns skillnader i spread mellan gröna obligationer och konventionella obligationer på den svenska obligationsmarknaden. Detta förhållande undersöks genom en kvantitativ studie som bygger på en deduktiv ansats. I studien används en matchningsmetod för att studera fenomenet om en premie för gröna obligationer existerar. Gröna och konventionella obligationers spread jämförs inom bolagen och resultatet sammanfattas i en övergripande marknadsanalys. De slutsatser som dras av studien är att det inte finns någon statistiskt signifikant skillnad mellan gröna och konventionella obligationers spread, och därmed att gröna obligationer inte emitteras med en sämre avkastning än jämförbara konventionella obligationer. Från denna studie drar vi därmed slutsatsen att gröna obligationer på den svenska obligationsmarknaden inte emitteras med någon premie.
Sustainability is in focus and sustainable investments are a prerequisite for the progress of global sustainability work. Green bonds are an example of a sustainable investment alternative and is today a sought-after product by investors. The bond market is used by companies as an alternative to financing projects through bank loans. Organizations and investors meet for the purpose of exchanging money for interest-bearing securities, where the investor receives interest payments for his lent capital. In 2008, the world's first green bond was issued and the development in the number of issued green bonds since then has been extraordinary. Like conventional bonds, green bonds are an interest-bearing security, with the difference that the issued capital for green bonds is intended to be used to reduce the environmental and climate impact. Through an investment in green bonds, the investor participates in and finances green projects and contributes to a more sustainable development. Previous research has led to varying conclusions where the majority suggest that there is a premium associated with green bonds. Many of the previous researches have studied the bond market on a global level. This study intends to examine the premium relationship in the Swedish bond market and conclude whether or not Swedish companies issue green bonds at a lower return. The purpose of the study is to demonstrate whether there are differences in spreads between green bonds and conventional bonds in the Swedish bond market. This relationship is investigated through a quantitative study based on an deductive approach. The study uses a matching method to study the phenomenon of a premium for green bonds. The spreads of green and conventional bonds are compared within the companies and the results are summarized in an overall market analysis. The first conclusion drawn from this study is that there is no statistically significant difference between the spread of green and conventional bonds, seen across the entire Swedish bond market. This indicates that green bonds are not issued with a lower return than comparable conventional bonds. The second conclusion drawn from this study is that green bonds in the Swedish bond market are not issued with any premium. The study shows that green bonds are as profitable as conventional bonds from the same company, and also lead to a more diversified portfolio. This paper is written in Swedish.

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34

Gallo, Carole. "La décision conditionnelle en droit administratif français". Electronic Thesis or Diss., Paris 2, 2017. https://buadistant.univ-angers.fr/login?url=https://bibliotheque.lefebvre-dalloz.fr/secure/isbn/9782247191697.

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La décision conditionnelle constitue un objet délaissé de la recherche en droit administratif français. Injustement perçue comme une affaire privée de spécialistes du droit des actes administratifs unilatéraux, elle n’occupe les écrits des publicistes que dans la mesure où la réalisation de la condition porte atteinte à la garantie des droits acquis. Cette réserve explique pour partie la faible contribution de la doctrine à la construction d’une définition de la décision conditionnelle, autonome du droit civil des obligations, et les difficultés corrélatives à déterminer les contours de cette notion mal identifiée. Pourtant, les orientations prises par le juge administratif et, dernièrement, par le codificateur, rendent nécessaire la recherche d’une définition clarifiée de la décision conditionnelle en droit administratif français. Depuis longtemps, le juge administratif range la décision conditionnelle dans la catégorie des actes administratifs unilatéraux et met en œuvre les principes qui les gouvernent. Or, de son côté, la doctrine ne parvient pas à l’intégrer pleinement dans la catégorie de l’acte unilatéral ou du contrat.Le visage inhabituel qu’elle présente, aux yeux des juristes, force la réévaluation des classifications traditionnelles.La doctrine malmène ses catégories binaires, dans le but de souligner la particularité de cette décision unilatérale qui ressemble à s’y méprendre au contrat. Il en résulte une contradiction inévitable entre la présentation doctrinale de la décision conditionnelle et les données du droit positif. Pour la dénouer, il apparaît nécessaire de renouveler l’appareil théorique jusqu’alors mobilisé. En prenant appui sur les données pertinentes du droit positif, il a été possible de définir la condition comme une norme juridique à part entière, à la fois dépendante et distincte des autres dispositions de la décision, et dont la fonction se limite à moduler les effets dans le temps de la norme principale qu’elle prend pour objet. À travers ces éléments de définition, transparaît un régime juridique cohérent et unifié
Conditional decisions remain much overlooked in the legal scholarship on French administrative law. Wrongfully considered as the exclusive province of the specialist on unilateral administrative acts, conditional decisions have received the attention of public lawyers only in so far as they come to present a risk for the protection of aquired rights. This goes some way to explaining both the scarcity of doctrinal contributions to a definition of the concept of a conditional decision – autonomous from the paradigm of the obligations in French civil law –, and the difficulties encountered in trying to bring some clarity to the subject by attempting to determine precisely the boundaries of the notion. Nevertheless, recent turns taken by the administrative courts, and more recently by codifiers, do call for a clear and consistent definition. The case law has for long considered these legal acts as unilateral acts, thus subjecting conditional decisions to the corresponding legal principles. Despite this, the legal scholarship on the question has never managed to fully integrate conditional decisions in either branch of the main binary subdivision – contracts and unilateral acts –, ill-using both in order to stress the highly unusual character of the notion (for instance underlining the peculiar relevance of an analysis of this unilateral decision in contractual terms). This unusual object therefore forces us to reevaluate our traditional classifications, which otherwise systematically result in a severe inconsistency between substantive law and its doctrinal exposition. In order to do so, the theoretical tools and approaches used up to now must be renewed. This doctoral dissertation aims to reconcile the positive law and its doctrinal exposition, thus proposing a clear definition of the condition itself as a legal norm in its own right – both dependant on, and distinct from, the other provisions of the decision it is attached to – the function of which is to modulate the effects over time of the main decision. These proposed elements of definition come to reveal a unified and coherent legal status of the conditional decision in administrative law

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Nowag, Julian. "Competition law, state aid law and free-movement law : the case of the environmental integration obligation". Thesis, University of Oxford, 2014. http://ora.ox.ac.uk/objects/uuid:b14c7740-cac8-4084-acf8-86ff9c053e6c.

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This thesis investigates competition law, State aid law and free-movement law in their interaction with Article 11 TFEU’s obligation to integrate environmental protection requirements into all activities and policies of the Union. The Article is formulated in broad and sweeping terms which makes integrating environmental protection requirements complex and context-dependent. The challenge of integrating environmental considerations is further increased as such integration in competition, State aid and free- movement law is different from other areas of EU action. The three areas are the core provisions protecting the internal market by prohibiting certain actions of the Member States and undertakings. Unlike in other areas, the EU is therefore not in the position to develop or design the actions but has to scrutinise the measure according to pre-established parameters. To address this challenge, a novel functional approach to environmental integration is developed. The approach should facilitate a better understanding of environmental integration and in particular its application to competition law, State aid and free-movement law. An important element of this thesis equally the comparison between the three areas of law. It sheds light on conceptual issues that are not only relevant to the integration of environmental protection. The comparison advances the understanding in relation to questions such as how restrictions are defined and how the respective balancing tests are applied. The contribution of this research is therefore twofold. One the one hand, it compares how the different tests in competition, State aid and free-movement law operate, thereby offering opportunities for cross-fertilisation. On the other hand, this comparison and the improvements suggested as a result help to conceptualise environmental integration thereby paving the way for a more transparent and consistent integration of environmental protection in competition, State aid and free-movement law.

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Bektasevic, Ajla y Chalco Karin Vicente. "The expectations of audit : a qualitative study on smaller limited firms in Sweden". Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-388604.

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The current reform of audit was introduced in 2010, which would mean that small limited firms in Sweden have the right to choose if they want to conduct an audit. The purpose of this study is to examine the expectations of smaller limited companies in Sweden have on conducting an audit. By examining these expectations, the essay also studies the companies’ perceptions of the auditor’s role and what kind of tasks they perceive to be included in the auditor’s role. In accordance with the study’s empirical results, the smaller limited companies are satisfied with their auditor’s work. The auditor’s role is perceived mainly as positive and to include tasks that are related to the firms’ financial area. This study has also shown that smaller limited firms in Sweden do consider audit to be important, which is why they use an auditor even with regard to the current reform that exempts them from this obligation.

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Glazewski, Anna. "Les « obligations structurelles » de l’État au regard du droit international des droits de l’homme : recherche sur une nouvelle catégorie juridique". Thesis, Paris 2, 2018. http://www.theses.fr/2018PA020093.

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Le développement du droit international des droits de l’homme conduit le droit international public à réenvisager la question étatique. Loin de n’être que le relai fonctionnel permettant l’application effective du droit international, l’État devient en effet, par l’intermédiaire de son « appareil interne », un véritable objet de celui-ci. Se développe ainsi, par le biais de cette branche du droit international qu’est le droit international des droits de l’homme, un droit international de l’organisation de l’État. L’obligation structurelle est l’un des outils juridiques permettant cette évolution. Au-delà des seules références que le droit international des droits de l’homme peut faire à l’appareil étatique se développent des obligations internationales destinées à l’organiser d’une certaine façon. Ne pouvant être parfaitement saisies par le biais des typologies d’obligations existantes, une nouvelle typologie reposant essentiellement sur la nature et les effets de telles obligations devait être dressée puis confrontée à la pratique du droit international des droits de l’homme
Contemporary evolution of international law of human rights leads the doctrine to reconsider the State question. Far from being a mere functional relay allowing an effective application of international law, the State’s ‘internal apparatus’ becomes one of its subject-matter. An international law of States’ domestic organization is therefore developing through this branch of international law. ‘Structural obligations’ is one of the legal tools enabling that evolution. Indeed, beyond simple references to institutional domestic aspects, obligations prescribing how States should organize themselves in order to fully respect their human rights commitments are emerging. These obligations could not be comprehensively described through classical typologies of obligations, so a new one needs to be elaborated and confronted with the international law of human rights practice

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38

鄒海若. "行政撤銷問題研究 :從義務與自由裁量之爭出發 = Research on the annulment of administrative acts : starting from the dispute between obligation and discretion". Thesis, University of Macau, 2018. http://umaclib3.umac.mo/record=b3952167.

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Jakobs, Jim y Kasper Lindqvist. "Revisionsplikt : En studie om vilka för och nackdelar små svenska aktiebolag ser med revision". Thesis, Högskolan Dalarna, Företagsekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:du-34406.

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Den 1 november 2010 avskaffades revisionsplikten för de allra minsta aktiebolagen i Sverige. Reformen omfattade de aktiebolag som inte överstiger två av följande gränsvärden de senaste två räkenskapsåren: 3 miljoner i nettoomsättning, 1,5 miljoner i balansomslutning och tre anställda. Närmare 70% av alla Sveriges aktiebolag omfattades av reformen vars syfte var att minska de administrativa kostnaderna för dessa företag. Nu har det gått 10 år sedan lagändringen och det finns fortfarande en pågående diskussion kring huruvida revisionsplikten ska återinföras för alla aktiebolag eller om fler aktiebolag ska undantas från revision. Denna uppsats kommer att undersöka hur små svenska aktiebolag värdesätter revision för att addera ytterligare ett perspektiv i diskussionen kring gränsvärdena. Syfte Syftet med denna undersökning är att få en bättre insikt i revisionens betydelse för små svenska aktiebolag genom att undersöka vilka för- och nackdelar de anser att revisionen medför samt hur de uppfattar revisionsplikten nuvarande gränsvärden. Metod Vi har använt oss av en kvalitativ metod, där vi har gjort semistrukturerade intervjuer med åtta företag i Borlänge-regionen. Intervjuerna har sedan analyserats med hjälp av en tematisk analys. Slutsats Studiens resultat visar att alla aktiebolag på ett eller annat sätt ser ett värde med revisionen. Studiens resultat visar dock att det inte finns någon specifik eller entydig faktor som är gemensamt för alla aktiebolag utan att de studerande aktiebolagen värdesätter revisionen olika utifrån sina specifika behov. Gällande revisionspliktens gränsvärde så visar studiens resultat att det inte finns någon gemensam åsikt kring hur dessa värden bör vara, men att åsikten är att det är viktigt att det finns en kontrollfunktion.
On November 1, 2010, the audit obligation for the smallest limited companies in Sweden was abolished. The reform included those companies that did not exceed two of the following thresholds for the past two financial years: 3 million in net sales, 1.5 million in total assets and three employees. Nearly 70% of all Swedish limited companies were covered by the reform, which aimed to reduce the administrative costs for these companies. Now it has been 10 years since the amendment of the law and there is an ongoing discussion about whether to reinstate the audit obligation for all limited companies or exempt more limited companies from auditing. This paper will examine how companies value auditing to add another perspective to the discussion around the thresholds. Purpose The purpose of this study is to gain better insight in what pros and cons small Swedish limited companies that has an audit obligation believe the audit entails. The study also aims to get better insight in how these companies perceive the current thresholds. Method We have used a qualitative method, where we have done semi-structured interviews with eight companies in the Borlänge-region. The interviews were analyzed through a thematic analysis. Conclusion The study's results show that all limited companies in one way or another see a value with the audit. However, the study's results show that there is no specific or unambiguous factor that is common to all limited companies, but that limited companies value the audit differently based on their specific needs. With regard to the limit value for the audit obligation, the study's results show that there is no common opinion on what these values should be, but that it is important that there is a control function

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Grier, Jr Posey. "An Analysis of Junior Enlisted Personnel Attrition in the U.S. Army". ScholarWorks, 2019. https://scholarworks.waldenu.edu/dissertations/7654.

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Junior enlisted personnel are the workforce of the U.S. Army and a recruiting pool for Warrant and Officer Candidate School training programs. Before fulfilling their initial obligation of 8 years, 25 to 30 percent of enlistees receive separation orders from the Army. Consequently, attrition in this group has created a substantial problem in maintaining a trained and ready Army. The purpose of this correlational study was to understand what factors contribute to unfilled service of enlisted personnel. Specifically, this study focused on the number of years of service before departure, the cause of the early separations, and the subcategories as factors contributing to early separations. This was in comparison to the recruiting results of first-term, junior enlisted personnel. The data for this study came from the U.S. Department of Defense Demographics reports for years 2008 through 2013. These data were analyzed using a factor analysis procedure. The findings indicated 5 subcategories of early separations: Failure to meet military requirements, behavior unbecoming a soldier, inability to achieve the minimum Army standards, individual voluntarily requests for discharge, and serving their minimum active duty contractual obligations. The factor analyses revealed the percentage of variance of the early separations were most significant for individual voluntary requests for discharge and serving the minimum active duty contractual obligations. The positive social change implications stemming from this study include recommendations to the Defense Department to support eliminating the females’ exemptions from registering. This will allow all eligible individuals to register with the Selective Service, thereby advancing the integration of women into combat arms positions throughout the military services.

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Лось, О. Ю. "Адміністрування податків та напрямки його оптимізації". Thesis, Чернігів, 2021. http://ir.stu.cn.ua/123456789/25042.

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Лось, О. Ю. Адміністрування податків та напрямки його оптимізації : випускна кваліфікаційна робота : 072 "Фінанси, банківська справа та страхування" / О. Ю. Лось ; керівник роботи О. М. Кальченко ; НУ "Чернігівська політехніка", кафедра фінансів, банківської справи та страхування. – Чернігів, 2021. – 72 с.
Предметом дослідження ВКР є проблеми, що пов’язані з процесом адміністрування податків та заходи усунення виявлених проблемних явищ. Об’єктом дослідження виступає процесс адміністрування податків та його загальних елементів, а також виділення основних напрямків розвитку системи податкового адміністрування в сучасних умовах реалізації податкової політики України. Мета кваліфікаційної роботи полягає в дослідженні основних положень адміністрування податків та розроблення прикладних рекомендацій щодо оптимізації адміністрування податків в Україні. Завданнями роботи є дослідження сутності податків та їхніх вплив на фінансову систему; розкриття принципів та функціональних елементів адміністрування податків; дослідження нормативно-правової бази адміністрування податків; аналіз та оцінка податкових надходжень та витрат; дослідження впливу прямих та непрямих податків на фінансову систему; аналіз роботи служби контролю за повнотою і своєчасністю сплати податків; дослідження сучасних тенденцій та проблем адміністрування податків; розробка механізмів підвищення складових адміністрування податків; розробка напрямів вдосконалення адміністрування податкових платежів.
The subject of the study is the problems associated with the process of tax administration and measures to eliminate the identified problems. The object of the study is the process of tax administration and its general elements, as well as the selection of the main directions of development of the tax administration system in the current conditions of implementation of tax policy of Ukraine. The purpose of the qualification work is to study the main provisions of tax administration and develop applied recommendations for optimizing tax administration in Ukraine. In the first chapter examines the theoretical aspects of tax administration in Ukraine, namely the essence of tax policy and its impact on the financial system, the principles and functional elements of tax administration and the regulatory framework of tax administration. The second section examines and evaluated tax revenues and expenditures for 2018-2020, according to this study it was found that the structure of mandatory payments administered by the State Tax Service to the consolidated budget of Ukraine for the study period is dominated by personal income tax revenues. , corporate income tax, value added tax and excise duty. The third section examines the mechanisms for improving the efficiency of tax administration, ie proposed measures to improve the modernization of tax administration.

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Ben, Ayed Ghamgui Myriam. "Essais sur le risque de crédit des obligations : Analyse de la migration des notes et des effets de contagion". Phd thesis, Université de Cergy Pontoise, 2013. http://tel.archives-ouvertes.fr/tel-00925547.

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Nous avons essayé dans le cadre de cette thèse de comprendre le processus de notation des entreprises de différentes zones géographiques et secteurs d'activité. Pour ce faire, nous avons décidé de ventiler notre étude en trois phases principales, en l'occurrence une première phase réservée à l'étude du processus de notation en tenant compte de la durée des épisodes, une seconde phase consacrée à l'étude de l'effet de la crise sur ce processus et une troisième phase consacrée à l'étude de la contagion.

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Bengtsson, Sofia y Emma Hansson. "Aktiebolags inställning till revision vid expansion av gränsvärden : En studie av små och medelstora aktiebolag verksamma i Dalarna". Thesis, Högskolan Dalarna, Institutionen för kultur och samhälle, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:du-37616.

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Revision av aktiebolags finansiella rapporter och revisorns roll i detta sammanhang har alltid varit en het fråga. Samtidigt, när det gäller små aktiebolags inställning till revision, har denna fråga beaktats av de kostnader som medför för revision, även om det finns en gräns till frivillig revision av svenska aktiebolag. Denna studie kommer att behandla revisionens betydelse för svenska aktiebolag som under studiens gång är revisionspliktiga enligt lag, men som kan komma att påverkas av ett framtida undantag från revisionsplikt om en expansion av gränsvärden sker. Syfte: Studiens syfte är att öka kunskap om revisionens betydelse för små och medelstora svenska aktiebolag verksamma i Dalarna, genom att identifiera de faktorer som påverkar aktiebolagens inställning till frivillig revision vid en expansion enligt EU-direktivets gränsvärden. Metod: För att besvara syftet har vi gjort en kvantitativ studie med deduktiv ansats. Vi har formulerat hypoteser baserade på tidigare forskning inom ämnet för att undersöka om dessa hypoteser kunde accepteras eller skulle förkastas. Detta har gjorts genom en webbenkät, där 400 företag kontaktades. Av dessa 400 var det 80 bolag som valde att medverka, vilket utgör en svarsfrekvens på 20 procent. Den insamlade data analyserades i dataprogrammet SPSS, med korrelationstest och Mann-Whitney U-test. Resultat och slutsats: Studien kom fram till att faktorer som påverkar aktiebolags val av frivillig revision förmodligen är fler än de som behandlats i studien. Av nio hypoteser kunde två accepteras, två kunde antyda till acceptans samt fem hypoteser accepteras inte. De faktorer som kunde identifieras att ha en påverkan var kapital, trygghet, kontroll av finansiella rapporter samt kvalité av finansiella rapporter. Studiens bidrag: Studien kan bidra med beslutsunderlag till myndigheter, vid en eventuell expansion av revisionsplikten. Studien kan även bidra med beslutsunderlag till aktiebolag vilka överväger frivillig revision.
Auditing companies' financial reports and the auditor's role in this context has always been a hot topic. At the same time, when it comes to small companies'attitude to auditing, this issue has been considered by the costs involved in auditing, even though there is a limit to voluntary auditing of Swedish companies. This study will address the importance of auditing for Swedish companies that are subject to statutory audit during the study, but which may be affected by a future exemption from auditing if an expansion of limit values will take place. Aim: The purpose of the study is to increase knowledge of the importance of auditing for small and medium-sized Swedish companies operating in Dalarna, by identifying the factors that affect the companies’ attitude to voluntary auditing in an expansion according to the EU directive's limit values. Method: To answer the purpose, a quantitative study has been done with a deductive approach. We have formulated hypotheses based on previous research in the subject to investigate whether these hypotheses can be accepted or rejected. This has been done through a web survey, where 400 companies were contacted. Of these 400, 80 companies chose to participate, which is a response rate of 20 percent. The collected data were analyzed in the statistics program SPSS, with a correlation test and Mann-Whitney U-test. Results and conclusion: The study concludes that factors that influence companies' choice of voluntary audit are more than those discussed in this study. Of nine hypotheses, two could be accepted, two could indicate acceptance and five hypotheses were not accepted. The factors that could be identified as having an impact were the raising capital, safety for investors and lenders, control of financial reports and the quality of financial reports. Study contribution: The study can provide a basis for decision-making to authorities, in the event of an expansion of the audit obligation. The study can also provide a decision material for companies that are considering voluntary audit.

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Hennequin-Marc, Lucile. "La propriété intellectuelle des personnes publiques". Thesis, Paris 2, 2016. http://www.theses.fr/2016PA020052/document.

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La propriété intellectuelle est suffisamment polymorphe pour s’appliquer tant aux personnes privées qu’aux personnes publiques. Il n’est pas question de nier la spécificité de la personne publique, qui en raison de son identité et de la nature des missions qui lui sont confiées dispose de prérogatives particulières, et est soumise à des règles spécifiques. L’objet de notre étude est de démontrer que la propriété intellectuelle soumet les personnes publiques et privées à un régime juridique commun, qui est aménagé pour répondre aux exigences propres aux personnes publiques. Ainsi, ces dernières disposent de prérogatives élargies par rapport aux personnes privées, notamment dans le cadre de l’acquisition et de l’exploitation de leurs créations intellectuelles. Cependant, les personnes publiques sont également soumises à des obligations renforcées, qui résultent des obligations plus générales qui pèsent sur elles, telles que, notamment, la protection du domaine public. En outre, l’apparition de nouvelles politiques publiques telles que l’open data doit être appréhendée par les personnes publiques pour s’adapter aux nouveaux enjeux de la propriété intellectuelle publique
Intellectual Property (IP) is enough polymorphic to be applied to both private individuals and publicentities (understood as the State, administrative districts having legal personality, and public institutions). This is not about denying the specificity of public entities, who are entrusted with particular prerogatives, and subjected to specific rules because of their identity and the nature of their missions. The purpose of our study is to demonstrate that IP submits both public entities and private individuals to a common legal system, which is set to meet the requirements inherent to public entities. Thus, public entities have expanded powers over private individuals, through acquisition and exploitation of their intellectual assets. This is the expression, in IP, of the specific prerogatives thatpublic entities enjoy as part of their missions. However, public entities are also subjected to strengthened bonds, which are the result of general obligations placed upon them, such as the protection of public assets. Finally, the emergence of new dynamics related to IP such as open data represents a major evolution of this science that public entities must understand to adapt to new challenges of public IP

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45

Larsson, Sandra y 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, revisorer och redovisningskonsulter ser på ett eventuellt samband mellan avskaffandet av revisionsplikten och ekobrott. Metod Detta är en kvalitativ studie utifrån ett deduktivt synsätt. Den empiriska datan grundar sig på primärdata som samlats in genom semistrukturerade intervjuer. Slutsats Studien resulterar i att Ekobrottsmyndigheten ser ett samband mellan oavsiktliga ekobrott och revisionspliktens avskaffande, men inte gällande avsiktliga ekobrott. Skatteverket och revisorer ser ett klart samband mellan avskaffandet av revisionsplikten och ekobrott. Redovisningskonsulterna ser däremot inget samband.
Thesis problem It is 80 % of newly established small companies without auditing obligation who discontinue audits since year 2010. As a result, the quality of annual reports has fallen significant. The control has been taken from the auditors without being replaced by another. The number of notifications of economic crime has increased in the recent years, but at the same time the companies have increased. There is an ongoing debate about how the Swedish National Economic Crimes Bureaus report from year 2016, about the abolition of the audit obligation and economic crime, should be interpreted and many disagree. Purpose The purpose is to describe how the Swedish National Economic Crimes Bureau, the Swedish Tax Agency, auditor and accounting consultants look at a possible link between abolition of the audit obligation and economic crime. Method This is a qualitative study based on a deductive approach. The empirical data is based on primary data collected through semi-structured interviews. Conclusion The study concludes that The Swedish National Economic Crimes Bureau see a link between accidental economic crime and the abolition of the auditing obligation, but not intentional economic crime. The Swedish Tax Agency and the auditors is seeing a clear link between the abolition of the audit obligation and economic crime. On the other hand the accounting consultants does not see a link.

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Gosselin, Jessica. "Analyse différenciée entre les sexes, gouvernance et progression égalitaire : étude de la compatibilité du droit constitutionnel canadien aux obligations relatives à l'égalité par l'exemple du Plan Nord". Thesis, Université Laval, 2014. http://www.theses.ulaval.ca/2014/30626/30626.pdf.

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L’étude que nous proposons vérifie si le gouvernement du Québec, dans l’élaboration du Plan Nord, a respecté les obligations relatives à l’égalité entre les sexes qui lui incombent. Nous empruntons une démarche mettant en corrélation la nature des obligations égalitaires au Canada, les procédés de gouvernance employés dans des projets tels que le Plan Nord, puis la mise en œuvre d’analyses sexospécifiques comme outils favorisant la progression de l’égalité réelle. Nous prenons position à l’égard d’une interprétation des garanties égalitaires de l’article 15 de la Charte canadienne des droits et libertés qui devrait imposer à l’État une obligation positive d’agir. Cette conclusion est entérinée par des engagements internationaux, des politiques égalitaires favorisant la réalisation d’analyses sexospécifiques, puis par une interprétation sans cesse réaffirmée en faveur de l’égalité réelle par la Cour suprême. L’ADS est à ce titre présentée comme devant faire l’objet d’une reconnaissance constitutionnelle formelle et comme un véhicule de progression de l’égalité réelle dans nos sociétés.
This study purports to analyze the government of Quebec’s obligations with respect to sex-based equality in the elaboration of the PLAN NORD. We address this issue with an approach combining the State’s obligations resulting from the right to sex-based equality in Canada, the governance issue raised in major projects such as the PLAN NORD and the implementation of gender-mainstreaming analyses as a means to achieve substantive equality. We take the position that the right to sex equality guaranteed under Section 15 of the Canadian Charter of Rights and Freedoms imposes on the State a positive obligation to act. This conclusion is supported by Canada’s international agreements, social policies favoring the implementation of gender-mainstreaming analyses and the often reiterated position of the Supreme Court of Canada pursuing substantive equality. Gender-mainstreaming is presented as to be the subject of a formal constitutional recognition and as a means to achieve equality in Canada.

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47

Naujėkaitė, Julija. "The implementation of the Kyoto targets in Lithuania from a perspective of multi-level governance". Doctoral thesis, Lithuanian Academic Libraries Network (LABT), 2011. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2011~D_20111214_102143-32062.

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International climate change agreements and the European Union legislation have an influence on different levels of governance, including national legal systems and administrative schemes. The following research question is addressed in the doctoral dissertation: “How does Lithuania, specifically the industrial sector, implement GHG reduction requirements under the Kyoto Protocol and the European Union regulations?” Implementation of GHG emission reductions is analyzed from a perspective of multi-level governance and sociology of law. The research is carried out on four levels – supra-state; state; sub-state and societal. These are described as international; national; administrative and industrial arenas in the dissertation. Hence the implementation of climate change legal rules is based on authoritative decision-making across multiple territorial levels. In the dissertation, legal frameworks regarding reductions of GHG emissions are described - and the institutions along with their mandates are identified. There is a hierarchical top-down regulated implementation of legal rules and actors involved at different levels. A perspective based upon Sociology of Law makes it possible to relate the top-down implementation of legal rules to society. In the dissertation the most dominant driving forces and norms affecting actors on each level of implementation are evaluated, by interviewing respondents from state and administrative institutions and industrial companies... [to full text]
Tarptautiniai klimato kaitos susitarimai ir Europos Sąjungos teisės aktai veikia skirtingus valdymo lygmenis, įskaitant nacionalines teisės sistemas ir administravimo modelius. Disertacijoje iškeltas tyrimo klausimas – kaip Lietuva, konkrečiai pramonės sektorius, įgyvendina šiltnamio efektą sukeliančių dujų (toliau – ŠESD) emisijų mažinimo reikalavimus, nustatytus Kioto protokolu ir Europos Sąjungos teisės aktais. Reikalavimų mažinti ŠESD emisijas įgyvendinimas yra analizuojamas daugiapakopio valdymo perspektyvoje. Analizuojami keturi lygmenys – viršvalstybinis, valstybinis, subvalstybinis ir visuomeninis, kurie disertacijoje gretinami su tarptautine, nacionaline, administracine ir pramonės plotmėmis. Taigi klimato kaitos teisės aktų įgyvendinimas paremtas valdžios sprendimų priėmimo dispersija skirtinguose lygmenyse. Disertacijoje apibūdintos teisės sistemos, susijusios su ŠESD mažinimu, identifikuojant institucijas ir jų įgaliojimus. Remiantis teisės sociologijos perspektyva, hierarchinis teisės normų įgyvendinimo principas siejamas su teisės poveikiu (ir atsaku) pramonės sektoriuje. Atlikus kokybinį tyrimą imant interviu iš tyrimo dalyvių, kurie dirba valstybės ir administracinėse institucijose ir pramonės įmonėse, išnagrinėti ir įvertinti skatinantys veiksniai ir normos, veikiančios dalyvių elgseną kiekviename tiriamajame lygmenyje. Ištirtas pramonės sektoriaus atsakas politikos įgyvendinimo procese bei pateikti pasiūlymai dėl Kioto protokolo ir Europos Sąjungos... [toliau žr. visą tekstą]

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Sevgili, Fatma Didem. "La responsabilité de l'Etat et des collectivités territoriales. Les problèmes d'imputabilité et de répartition". Thesis, Lyon 3, 2011. http://www.theses.fr/2011LYO30004/document.

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Le problème de la détermination de la personne publique responsable comporte deux points à examiner : tout d’abord il s’agit de trouver un débiteur pour indemniser la victime ensuite de répartir la charge indemnitaire entre les responsables du dommage. Il existe trois critères utilisés par le juge administratif afin de déterminer la personne publique responsable : le critère matériel, le critère fonctionnel et le critère décisionnel. Pourtant aucun d’eux ne s’avère suffisant pour expliquer tout les cas de responsabilité. Toutefois on peut dire qu’en principe la responsabilité suit la compétence. Dans ce cas devient important de limiter précisément les compétences des différentes personnes publiques ce qui n’est pas toujours le cas. Concernant la répartition de la charge indemnitaire, il peut être utilisé deux critères soit celui de la gravité des fautes respectives soit celui des rôles causals des coresponsables dans la survenance du dommage
The problem of determining the person public responsible has two points: first step is finding a debtor to indemnify the victim second step is distribution of the financial load among those responsible for compensation of the damage. There are three criteria used by the administrative judge to determine the person responsible public: organic criterion, functional criterion and decision criterion. Yet none of them is sufficient to explain all cases of responsibility. However; in principle we can say that the responsibility follows the competence. In this instance it becomes particularly important to determine the powers of the different public bodies, but in reality it is not always perfectly characterised. On the other hand, concerning the distribution of the load compensation two criteria can be used one of them is the severity of each fault, the other one is the causal roles of each co-responsible on the formation of the damage

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49

Gustafsson, Emelie y Sofie Borgstedt. "Revisorers beslutsfattning i situationer om ekonomisk brottslighet". Thesis, Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-37765.

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When economic crime is discovered it tends to result in solutions that strengthen the audit. In 2010 a law was adopted which reduced the influence of the audit. The reform gave the smallest companies the opportunity to actively refrain external audit. That can be seen as remarkable as the auditors are the primary control organ of smaller companies. The reform was introduced to simplify the administrative burden and reduce its costs. This qualitative study aims to explain the factors that have been affected by the abolition of auditing based on the auditors' perspective. By answering the research questions: What are the effects caused by the elimination of auditing requirements for smaller companies from the auditor's perspective? What does the financial crime look like in these companies and what factors affect the auditors' decision-making regarding eco-crime? What affects individuals' inclination to commit financial crime? The aim of this study is to chart the factors that have been affected by the elimination of auditing for small companies from the perspective of auditors. Furthermore, the study aims to increase the understanding of the interplay between company stakeholders, small companies and auditors, as there is currently no qualitative research in this area. The research questions are answered using collected secondary data and qualitative interviews. The conclusion of the study suggests that the abolition meant that business leaders without the necessary skills now produce the annual report and the current accounts. Further effects that have arisen are that authorities have increased workload due to both poor annual reports and that audit work has to some extent been shifted from auditors to government agencies. The bolition has also resulted in an increased incidence of economic crime. The factors that affect he auditors' inclination to report criminal acts are primarily; transaction size, the individual's wareness of the crime, the motivation behind it, the customer's inclination to remedy the act and the parties concerned by the action. The study indicates that there is a correlation between the existence of financial crime and high frequency of cash handling. The factors that influence an individual to commit crimes are corporate culture. In the companies where employees commit financial crime, mainly lack of internal control is seen as the reason.

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50

Gill, Haleema y Nina Jebur. "En ny internationell standard för att revidera mindre komplicerade företag : En studie ur revisorns perspektiv". Thesis, Högskolan Kristianstad, Fakulteten för ekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-22314.

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Syftet med studien har varit att undersöka och analysera komplikationer som revisorer upplever i samband med implementering av ISA inom mindre komplicerade företag. Utgångspunkten i studien har varit att undersöka varför det föreligger ett behov av en ny revisionsstandard. För att besvara studiens syfte och problemformulering har empiri samlats in genom en innehållsanalys av IAASBs diskussionspapper “Audits of Less Complex Entities: Exploring Possible Options to Address the Challenges in Applying the ISA”. Innehållsanalysen har utförts på 52 aktörer inom revisionsprofessionen. I analysen har insamlad empiri tolkats med hjälp av den teoretiska referensramen, vilken behandlar intressentteorin, legitimitetsteorin den institutionella teorin samt multi-governance teorin. Resultatet påvisar att svårigheter upplevs av MKF revisorer på grund av att ISA inte är anpassad efter mindre komplexa företag. Språket och bestämmelserna i standarden är alldeles för komplexa och omfattande. För att IAASB ska lösa denna problematik bör en ny revisionsstandard för MKF att utformas. Detta även bidrar till harmonisering inom MKF i världen.
The purpose of the study has been to investigate and analyze complications that auditors experience in connection with the implementation of ISA while auditing less complex entities. The main focus of the study has been to investigate why there is a need for a new auditing standard. To answer the study's research question, empirical data has been collected through a content analysis of the IAASB's discussion paper "Audits of Less Complex Entities: Exploring Possible Options to Address the Challenges in Applying the ISA". The content analysis has been performed on 52 organisations in the auditing profession. The collected empirical data has been interpreted with the help of the theoretical frame of reference, which deals with the stakeholder theory, the legitimacy theory, the institutional theory and the multi-government theory in the analysis. The results show that difficulties are experienced by LCE auditors due to the fact that ISA is not designed to be used for auditing inless complex entities. The language and the structure of the standard are far too complex and extensive. In order to solve this problem, IAASB has to make a new audit standard which is designed for LCE. This also contributes to harmonization within LCEs around the world.

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