A CONTABILIDADE E O REAL VALOR DAS EMPRESAS: FOCO NO CAPITAL INTELECTUAL

Este trabalho mostra que a contabilidade pode não estar a evidenciar o real valor do património das empresas (um dos seus objectivos), constatamos nos últimos tempos, que os relatórios fornecidos pela contabilidade financeira não retratam certas realidades das empresas, visto que o valor contabilístico se distancia cada vez mais do valor de mercado, principalmente nas empresas de alta tecnologia e serviços, assim sendo as demonstrações financeiras podem estar experimentando uma perda de relevância para a tomada de decisões de investimentos, de crédito e de gestão. Dentro deste contexto, ressaltamos a necessidade de a contabilidade evidenciar naquelas demonstrações tais informações para que possa divulgar aos vários utentes da informação o real valor da empresa. Visto que o Capital Intelectual é importante para as empresas, torna-se necessário relatar não só informações financeiras como também não financeiras. Este trabalho apresenta um estudo descritivo/quantitativo da empresa CVTelecom, com o objectivo de avaliar o grau de divulgação do Capital Intelectual na empresa. A principal constatação foi o seguinte: uma participação activa da empresa em divulgar o Capital Intelectual, uma forma não normalizada através da divulgação voluntária do Capital Intelectual cujo veículo de divulgação, é o Relatório de Gestão e o Balanço Social. This work shows that the Accounting cannot be evidencing the Real value of the patrimony of the enterprises (one of their objectives), we verified in the last times, that the reports supplied by the Financial Accounting don't portray certain realities of the enterprises, because the value Accounting of the enterprises go away more and more of his market value, mainly in the companies of high technology and services, soon the financial demonstrations are trying a loss of relevance for socket of decisions of investments, of credit and of administration. Inside of this context, we emphasized the need of the Accounting to evidence in the demonstrations such financial information so that it can publish to the several users of the information the Real value of the company. Because the Intellectual Capital is important for the enterprises, it becomes necessary to tell not only financial information as well as any financial. This work presents a descriptive-quantitative study of the enterprise CVtelecom, with the objective of evaluating the degree of popularization of the Intellectual Capital in the enterprise and the impact in the performance of this enterprise. The main verification was the following: A participation active of the company in publishing the Intellectual Capital in spite of being in a way no normalized but a voluntary popularization of the Intellectual Capital, whose popularization vehicle is the Report of Administration and the Social Swinging.

Análise e Avaliação do Risco de Crédito Bancário nas PME’s – Utilização do modelo de rating

A análise de risco de crédito na actividade bancária é um tema bastante discutido no contexto das decisões das instituições financeiras. O presente estudo tem como objectivo demonstrar o processo de análise de crédito e avaliação do risco em instituições bancárias, evidenciando a utilização do modelo de rating. A implementação do acordo de Basileia veio dar uma nova forma ao relacionamento do sector bancário para com os seus clientes, estabelecendo regras no que respeita à concessão de crédito e avaliação do risco. Com isto as instituições passaram a ter uma maior preocupação em gerir o crédito e o risco inerentes a cada operação, apostando em ferramentas metodológicas adequadas ao processo creditício. As instituições bancárias acabaram por criar departamentos de risco, colocando a gestão de crédito e de risco nas mãos de profissionais especializados, agindo sobre regras e padrões internacionais uniformes. De realçar que o processo de análise de crédito envolve diversas etapas, cujo objectivo é avaliar o risco de incumprimento associado ao tomador de crédito, bem como suas consequências junto de quem concede o crédito. O rating de crédito é um instrumento cujo objectivo é atribuir uma nota que sintetiza o risco de incumprimento no pagamento de crédito, com o objectivo de reduzir a subjectividade associada ao processo de avaliação do risco. Da pesquisa realizada, constatou-se perante entrevistas junto das instituições bancárias locais que o modelo de rating ainda não é muito utilizado no nosso mercado bancário, e os que o utilizam tomam-no apenas como um indicador de risco. Segundo os entrevistados a realidade das PME’s Cabo-Verdianas não é adequada para a implementação de um modelo tão objectivo. The analysis of credit risk in banking activity is a widely discussed topic, and within the context of decisions of financial institutions. The present study aims to demonstrate the process of credit analysis and risk assessment in banking institutions, evidencing the use of internal rating model. The implementation of Basel II Accord has given a new shape to the relationship of the banking sector with its customers, establishing rules regarding the granting of credit and risk assessment. Consequently, institutions now have a greater concern in managing credit and the risk inherent to each transaction, relying on methodological tools that are appropriate to the credit process. The banks end up creating risk departments, placing credit risk management in the hands of skilled professionals that act conforming to international rules and standards. It should be noted that the credit analysis process involves several steps, aiming at assessing the default risk associated with credit borrower, and its consequences to whom grants credit. The credit rating is a process with the objective of assigning a grade, which summarizes the risk of default in payment of credit, in order to reduce the subjectivity associated with the process of risk assessment. The survey undertaken through interviews with local banking institutions showed that the rating model is not yet widely used in our banking market, and that the banks that actually use it, only do it as an indicator of risk. According to those interviewed, the reality of SMEs in Cape Verde is not suitable for the implementation of a model with such objectivity.

Lidar com a doença mental : a pluralidade de sistemas de cuidados e de itinerários terapêuticos : análise comparativa de dois estudos efectuados junto de duas populações residentes em Portugal

Several studies point to the plurality of care systems to deal with illness. They can be organized into professional, popular and alternative systems (the latter includes the complementary and the traditional ones). What the particular setup is in each cultural system is the core question of both the empirical studies we report. The purpose of this article is to understand how lay people deal with mental illness, examining the therapeutic itineraries that are constructed between plural care systems, featuring in particular the use of traditional medicine. The analysis of the two studies (one carried out in the north region and the other in Lisbon) allowed us to interpret these practices and discuss the social and cultural factors that determine and explain the settings that were found. Both researches fit into a qualitative methodology. In-depth, semi-structured interviews were performed and were analyzed using discourse analysis to describe and interpret data. The results point to a plurality of therapeutic itineraries, built around public and private speeches, where the explanatory systems underlying the use of official medicine and/or traditional practices found plural meanings. People may use these systems in several forms, using one or combining more than one, simultaneously or sequentially, depending on the context and on the needs they feel to face both illness and mental suffering. It is in between the space of the impotence and ‘incompetence’ of the ‘wise’ medicine that other therapeutic systems develop. It is important to understand those systems because of their achievements and their heuristic power to explain society and culture.

Contribución al diseño de GNSS-SDR, un receptor GNSS de código abierto

[ANGLÈS] This project introduces GNSS-SDR, an open source Global Navigation Satellite System software-defined receiver. The lack of reconfigurability of current commercial-of-the-shelf receivers and the advent of new radionavigation signals and systems make software receivers an appealing approach to design new architectures and signal processing algorithms. With the aim of exploring the full potential of this forthcoming scenario with a plurality of new signal structures and frequency bands available for positioning, this paper describes the software architecture design and provides details about its implementation, targeting a multiband, multisystem GNSS receiver. The result is a testbed for GNSS signal processing that allows any kind of customization, including interchangeability of signal sources, signal processing algorithms, interoperability with other systems, output formats, and the offering of interfaces to all the intermediate signals, parameters and variables. The source code release under the GNU General Public License (GPL) secures practical usability, inspection, and continuous improvement by the research community, allowing the discussion based on tangible code and the analysis of results obtained with real signals. The source code is complemented by a development ecosystem, consisting of a website (http://gnss-sdr.org), as well as a revision control system, instructions for users and developers, and communication tools. The project shows in detail the design of the initial blocks of the Signal Processing Plane of the receiver: signal conditioner, the acquisition block and the receiver channel, the project also extends the functionality of the acquisition and tracking modules of the GNSS-SDR receiver to track the new Galileo E1 signals available. Each section provides a theoretical analysis, implementation details of each block and subsequent testing to confirm the calculations with both synthetically generated signals and with real signals from satellites in space.

IDENTITÉ, PROJET, CHANGEMENT : DES REPRÉSENTATIONS SOCIALES AUX LEVIERS DE L'ACTION PUBLIQUE. POUR UN MODE DE GOUVERNANCE AXÉ SUR LE DÉVELOPPEMENT TERRITORIAL. ETUDE DE CAS : CANTON DU JURA (SUISSE)

Thirty years after the Canton of Jura entered sovereignty, it has to be admited that the creation of the newly canton did't fullfill the hopes of economic and demografic growth that many could have expected from political independance. Through a plurality of complementary approaches, the research suggest a closer look at, on one hand, the position of the Canton in its territorial context as well as its structure and dynamics and on the other hand, the representations of the territory and its evolution by the social actors. This in order to formulate a set of social demands (of debate, of openness and of overcoming cleavages) which augurs for a new territoriality regime and testify of a requirement of reflexivity toward the state institutions and actions. The analysis allowed to set in evidence the central role of the couple identity-project in the dynamics of change, and to identifiy three main periods in the recent past of the Canton: a period of territorialization, during which grew a strong collective identity, coupled with a major project of society (the creation of the canton of Jura); then followed a period of deterritorialization, with the fragmentation of the collective identity and the lack of a project of society. Then, the third period, with a paradoxical event, the failure in public vote of the the project Jura open Land (Jura Pays ouvert), which was meant to give a second wind to the Canton. We consider this turning point as the start of a new period (of reterritorialization), with an issue linked with the outlines of a renewed "jurassian" identity and the elaboration of a shared territory project.Trente ans après l'entrée en souveraineté, force est de constater que la création du canton du Jura n'a pas permis de répondre aux espérances de développement économique et démographique que l'indépendance politique devait entraîner dans son sillage. Cette recherche se propose, à travers une pluralité d'approches complémentaires, d'examiner d'une part la position du Canton dans son contexte territorial ainsi que sa structure et sa dynamique; d'autre part, les représentations que se font les acteurs du territoire et de son évolution, pour déboucher sur une série de demandes sociales (de débat, d'ouverture et de dépassement des clivages) qui augurent de la transition vers un nouveau régime de territorialité et témoignent d'une exigence de réflexivité envers les institutions et les actions de l'Etat. L'analyse a permis de mettre en évidence le rôle central du couple identité-projet dans la dynamique de changement et d'identifier trois temps forts dans l'évolution récente du Canton, une phase de territorialisation au cours de laquelle s'est constituée une identité forte doublée d'un projet de société majeur, suivie d'une phase de déterritorialisation avec une fragmentation de l'identité collective et l'absence de projet mobilisateur. Enfin, un moment paradoxal, l'échec du projet Jura Pays ouvert, censé redonner un second souffle au Canton, qui amorce une nouvelle étape (de reterritorialisation) avec un questionnement lié aux contours d'une identité jurassienne renouvelée et à l'élaboration d'un projet de territoire partagé.Les ressorts de la production du territoire et de son développement sont analysés à travers le rôle des représentations sociales dans la constitution identitaire et le projet territorial, à l'exemple du canton du Jura. La mise en évidence du rôle central du couple identité-projet dans la dynamique de changement a permis d'identifier trois temps forts dans l'évolution récente du Canton. Une première phase (la création du canton du Jura), au cours de laquelle s'est constituée une identité forte doublée d'un projet de société majeur, suivie d'une phase au cours de laquelle l'identité collective s'est fragmentée en l'absence de projet mobilisateur (la phase de « gestion » de l'Etat). Puis un moment de rupture (l'échec du projet Jura Pays ouvert) et l'amorce d'une transition vers une nouvelle étape, avec un questionnement lié aux contours d'une identité jurassienne renouvelée, à l'élaboration d'un projet de territoire partagé, et à l'action des pouvoirs publics dans un contexte de repositionnement du Canton.

Une européanisation des politiques de conciliation de la vie familiale et professionnelle? : les cas de l'Italie et de la France

Les différents pays membres de l'UE connaissent des politiques dites de « conciliation de la vie professionnelle et familiale » qui correspondent à un ensemble de dispositifs hétéroclites, plus ou moins complexes, mais rarement cohérents. Alliant des objectifs tels que la hausse de la natalité, la protection des mères et des enfants, l'égalité entre femmes et hommes, la lutte contre la pauvreté des enfants et des familles monoparentales et l'activation des femmes, ces politiques sont fortement ancrées dans des traditions nationales de politiques familiales, d'emploi et fiscales. Ces politiques portent en elles l'héritage et les tensions de l'histoire d'un pays. Au moment où un nouvel acteur international, l'Union européenne, intervient de manière de plus en plus explicite dans le débat et dans la définition de ces politiques, la présente étude tend à analyser l'influence exercées par les référentiels européens en matière de politiques de conciliation sur les discours et politiques nationales de l'Italie et de la France. A partir d'une analyse cognitive du processus d'européanisation, nous montrons que les référentiels développés au sein de l'UE, par leur caractère abstrait et flou, n'ont eu jusqu'ici qu'une faible influence sur les discours et politiques en Italie et en France. Croisant une perspective néo-institutionnaliste historique et discursive, notre recherche a été construite autour de deux axes de réflexion. Premièrement, il a été question d'analyser, d'une part, l'évolution du discours tenu par les différentes instances européennes (notamment de la Commission européenne, le Conseil européen et le Fonds Social européen) et, d'autre part, questionner comment un consensus a pu émerger entre des pays et des acteurs qui ont des traditions extrêmement différentes en matière de politique sociale, de politique familiale et de convention de genre. Deuxièmement, il a été question d'analyser si et comment un cadre de référence conçu au niveau communautaire a pu influencer les discours et politiques au niveau national. - The reconciliation of work and family life policies forms, in the EU's member States, a plurality of politics, more or less complex, but rarely coherent. Combining different objectives such as fertility increase, mothers and children protection, equality between men and women, fight against children and lone-parent families poverty and women activation, these policies are part of the national traditions of family, employment and tax policy and bear the heritage and the tensions of the country history. At a moment when a new global player, the European Union, interferes increasingly explicitly in the debate and the definition of reconciling work and family life policies, the question at the heart of this thesis was to define what kind of influence the référentiels of European discourses have on reconciliation policies since the late 1990s, in the Italian and French discourses and policies. Starting from a cognitive analysis of the Europeanization process, we show that the référentiels developed within the EU, by their abstract and vague nature, have had little influence in Italy and France. Crossing an historical and a discursive neo-institutionalist perspective, our research was based on two axes of reasoning. First, we have analysed, on the one hand, the evolution of various European institutions' discoursed (including the European Commission, the European Council and the European Social Fund) and, on the other hand, we have questioned how a consensus has emerged between countries and actors who have very different traditions in social policy, family policy and gender conventions. Secondly, we have observed if and how a framework developed at Community level, as a kind of ideal to strive for, has influenced discourses and policies at the national level.

Tiedon monimuotoisuus

Summary: Plurality of knowledge

Multiple sclerosis decreases explicit counterfactual processing and risk taking in decision making.

INTRODUCTION: Deficits in decision making (DM) are commonly associated with prefrontal cortical damage, but may occur with multiple sclerosis (MS). There are no data concerning the impact of MS on tasks evaluating DM under explicit risk, where different emotional and cognitive components can be distinguished. METHODS: We assessed 72 relapsing-remitting MS (RRMS) patients with mild to moderate disease and 38 healthy controls in two DM tasks involving risk with explicit rules: (1) The Wheel of Fortune (WOF), which probes the anticipated affects of decisions outcomes on future choices; and (2) The Cambridge Gamble Task (CGT) which measures risk taking. Participants also underwent a neuropsychological and emotional assessment, and skin conductance responses (SCRs) were recorded. RESULTS: In the WOF, RRMS patients showed deficits in integrating positive counterfactual information (p<0.005) and greater risk aversion (p<0.001). They reported less negative affect than controls (disappointment: p = 0.007; regret: p = 0.01), although their implicit emotional reactions as measured by post-choice SCRs did not differ. In the CGT, RRMS patients differed from controls in quality of DM (p = 0.01) and deliberation time (p = 0.0002), the latter difference being correlated with attention scores. Such changes did not result in overall decreases in performance (total gains). CONCLUSIONS: The quality of DM under risk was modified by MS in both tasks. The reduction in the expression of disappointment coexisted with an increased risk aversion in the WOF and alexithymia features. These concomitant emotional alterations may have implications for better understanding the components of explicit DM and for the clinical support of MS patients.

Boris Vian dans ses poèmes

El artículo se propone mostrar cómo el estudio de los poemas y canciones de Boris Vian sólo cobra sentido mediante un análisis de conjunto. Tras la aparente dispersión de temas y estilos, bajo la apariencia superficial, cómica y en ocasiones incluso grotesca y banal de sus poemas y canciones, se oculta una unidad y una coherencia profundas y minuciosamente calculadas. Para expresarla Vian huye de las limitaciones de la lógica heredada de Aristóteles y opta por utilizar la técnica del collage, yuxtaponiendo una pluralidad de situaciones y acciones en las que lo real se entremezcla con lo imaginario, cuyo resultado final es la representación de una realidad única, indivisible y a la vez relativa y singular en función de cada individuo, en la que los aparentes antagonismos se revelan como elementos complementarios en el proceso de individualización y conocimiento del «yo» interior.

Organisaation päätöksenteko ja tiedon rooli. Case: UPM-Kymmene Oyj, Kaukas

Tutkielman tavoitteena on selvittää, mihin päätöksenteko perustuu teollisuusyrityksessä. Tutkimuksessa kartoitettiin kohdeorganisaation päätöksentekijöiden näkemyksiä toimintaympäristöstään, itsestään päätöksentekijöinä ja päätöksenteosta sekä tiedosta ja sen käytöstä. Lisäksi sivutaan päätöksenteon sosiaalista luonnetta. Empiirisen tutkimuksen kohdeyksikkönä on UPM-Kymmene Oyj, Kaukas Lappeenrannassa. Tutkimus on toteutettu esimiestasolle suunnattuna lomakekyselynä lokakuussa 2003. Päätöksistä yleisimpiä olivat operatiivisen tason päätökset; taktisen ja strategisen tason päätöksiä tehtiin vähemmän. Päätöstilanteista useimmin kohdattuja olivat puolijäsentyneet ja jäsentyneet tilanteet, kun taas jäsentymättömät päätöstilanteet olivat harvinaisempia. Päätöksentekoprosesseista yleisimmin käytetty oli kirjallisuudessa taktiseen päätöstasoon ja puolijäsentyneisiin päätöstilanteisiin liitetty rajoitetun rationaalisuuden malliin perustuva vaiheittainen malli. Kirjallisuudessa strategiseen päätöksentekotasoon ja jäsentymättömiin päätöstilanteisiin liitetyn ns. iteratiivisesti vaiheittaisen mallin todettiin soveltuvan myös tämänkaltaiseen päätöksentekoon. Esimiehet pitivät toimintaympäristöään teollisuusyrityksessä pääasiallisesti orgaanisena. Tällaisessa ympäristössä vaikutussuhteet ja keinot ohjata ympäristöä perustuvat pitkälti vuorovaikutteisuuteen. Päätöksentekijöiden johtamistyylin todettiin olevan pikemminkin demokraattinen kuin autoritäärinen, mikä tukee edellä mainittuja tuloksia. Tiedon lähteistä päätöksenteon kannalta tärkeimpinä ja luotettavimpina koettiin henkilökohtaiset lähteet. Sisäiset lähteet nähtiin ulkoisia tärkeämpinä ja luotettavampina niin henkilökohtaisten, tekstimuotoisten kuin online-lähteidenkin osalta. Esimiesten todettiin hyödyntävän tosiasiatietoa, kokemusta ja intuitiota eri tavoin erilaisissa päätöstilanteissa, joten myös tehokkaat keinot tukea päätöksentekoa vaihtelevat päätöstyypeittäin. Tutkimuksen tulokset perustuvat kohderyhmän kyselylomakkeella kerättyihin mielipiteisiin. Käytetystä menetelmästä johtuen mielipiteiden taustatekijät ja todellinen toiminta organisaatiossa jäävät vielä avoimiksi. Tutkimustulosten syventäminen ja vahvistaminen sekä lisätiedon saaminen organisaation päätöksenteon todellisuudesta edellyttäisi empiiristä havainnointia tai vähintäänkin haastatteluja.

Reglering och förvaltning av produktions- och slaktdjurs välbefinnande : en offentligrättslig undersökning

Djur och djurskyddet hör till ett rättsligt regleringsområde som inte varit föremål för omfattande rättsvetenskaplig forskning i vårt land även om intresset för djurs välbefinnande ökat både i samhället och inom EU. Avhandlingen har avfattats som en artikelavhandling och är en offentligrättslig studie om djurskyddslagstiftningen och förvaltningen av djurskyddsärenden i Finland. Tematiken har behandlats både ur djurens och djurens ägares eller innehavares synvinkel med utgångspunkt i djurskyddslagstiftningen och förvaltningen av djurskyddsärenden i Finland. Forskningen är fokuserad huvudsakligen på skyddet av och välbefinnandet hos produktions- och slaktdjur även om bland annat de begrepp som granskas också berör andra djurkategorier. De övergripande frågeställningarna i avhandlingen är två. För det första, vad är det som avses med djurs välbefinnande och skydd i regleringen av djurskyddet och för det andra, hur realiseras dessa i djurskyddsmyndigheternas förvaltningsverksamhet? I forskningen presenteras och diskuteras bland annat en ny begreppskonstruktion: djurs rättsliga välbefinnande. Den empiriska delen i avhandlingen omfattar förvaltningsverksamheten inom området av djurskydd under åren 1996–2006. Sammanlagt 10468 dokument som upprättats av djurskyddsmyndigheten i samband med verkställandet av djurskyddsövervakning ingår i undersökningen. Forskningen utmynnar i en åtgärdsförteckning med förslag till utvecklingen av området för djurskydd.

Fuzzy real option analysis in patent related decision making and patent valuation

The shift towards a knowledge-based economy has inevitably prompted the evolution of patent exploitation. Nowadays, patent is more than just a prevention tool for a company to block its competitors from developing rival technologies, but lies at the very heart of its strategy for value creation and is therefore strategically exploited for economic pro t and competitive advantage. Along with the evolution of patent exploitation, the demand for reliable and systematic patent valuation has also reached an unprecedented level. However, most of the quantitative approaches in use to assess patent could arguably fall into four categories and they are based solely on the conventional discounted cash flow analysis, whose usability and reliability in the context of patent valuation are greatly limited by five practical issues: the market illiquidity, the poor data availability, discriminatory cash-flow estimations, and its incapability to account for changing risk and managerial flexibility. This dissertation attempts to overcome these impeding barriers by rationalizing the use of two techniques, namely fuzzy set theory (aiming at the first three issues) and real option analysis (aiming at the last two). It commences with an investigation into the nature of the uncertainties inherent in patent cash flow estimation and claims that two levels of uncertainties must be properly accounted for. Further investigation reveals that both levels of uncertainties fall under the categorization of subjective uncertainty, which differs from objective uncertainty originating from inherent randomness in that uncertainties labelled as subjective are highly related to the behavioural aspects of decision making and are usually witnessed whenever human judgement, evaluation or reasoning is crucial to the system under consideration and there exists a lack of complete knowledge on its variables. Having clarified their nature, the application of fuzzy set theory in modelling patent-related uncertain quantities is effortlessly justified. The application of real option analysis to patent valuation is prompted by the fact that both patent application process and the subsequent patent exploitation (or commercialization) are subject to a wide range of decisions at multiple successive stages. In other words, both patent applicants and patentees are faced with a large variety of courses of action as to how their patent applications and granted patents can be managed. Since they have the right to run their projects actively, this flexibility has value and thus must be properly accounted for. Accordingly, an explicit identification of the types of managerial flexibility inherent in patent-related decision making problems and in patent valuation, and a discussion on how they could be interpreted in terms of real options are provided in this dissertation. Additionally, the use of the proposed techniques in practical applications is demonstrated by three fuzzy real option analysis based models. In particular, the pay-of method and the extended fuzzy Black-Scholes model are employed to investigate the profitability of a patent application project for a new process for the preparation of a gypsum-fibre composite and to justify the subsequent patent commercialization decision, respectively; a fuzzy binomial model is designed to reveal the economic potential of a patent licensing opportunity.

Community Detection in Multi-Layer Networks

In the scope of the current thesis we review and analyse networks that are formed by nodes with several attributes. We suppose that different layers of communities are embedded in such networks, besides each of the layers is connected with nodes' attributes. For example, examine one of a variety of online social networks: an user participates in a plurality of different groups/communities – schoolfellows, colleagues, clients, etc. We introduce a detection algorithm for the above-mentioned communities. Normally the result of the detection is the community supplemented just by the most dominant attribute, disregarding others. We propose an algorithm that bypasses dominant communities and detects communities which are formed by other nodes' attributes. We also review formation models of the attributed networks and present a Human Communication Network (HCN) model. We introduce a High School Texting Network (HSTN) and examine our methods for that network.

La recherche d'unité dans l'interprétation du droit privé fédéral : cadre juridique et fragments du discours judiciaire

Cette étude est consacrée au droit privé fédéral et à l'interaction entre la législation fédérale et le droit privé des provinces. Elle porte plus précisément sur le rôle des tribunaux dans le cadre de cette interaction. Elle a pour objectif de vérifier comment les juges procèdent à l'unification du droit privé fédéral en évitant de recourir formellement au droit provincial à titre supplétif. Dans un premier temps, elle établit le cadre juridique gouvernant l'interprétation du droit privé fédéral, de même que l'exercice du pouvoir judiciaire dans ce contexte. Dans un deuxième temps, elle analyse à travers un ensemble de jugements les procédés employés par les juges pour réaliser l'unification du droit privé fédéral. Elle conclut que ces procédés peuvent effectivement permettre de réaliser, au plan pratique, une telle unification. Cependant, ces interventions judiciaires sont ponctuelles et sont limitées à certains aspects de la conception ou de l'application des normes de droit privé. Dans les cas plus problématiques, elles peuvent avoir pour effet soit de nier le vide normatif rendant nécessaire le recours aux sources supplétives provinciales, soit de nier la pluralité formelle de ces sources dans le contexte fédéral.