O "buy-back" na indústria automóvel em Portugal: Problemática contabilística e comparabilidade da informação financeira

Mestrado em Contabilidade e Análise Financeira

Hevonen irtaimen kaupan tapauksena - laatuvirhe ja siihen varautuminen

Tutkimuksessa tarkastellaan hevoskauppaa ja sen erityispiirteitä suhtees-sa irtaimen kauppaa säätelevään lainsäädäntöön. Tavoitteena on tuoda esiin hevosesta johtuvia erityispiirteitä ja pohtia sovellettavan lainsäädän-nön soveltuvuutta hevosen kauppaan. Tarkastelu kohdentuu erityisesti hevoselle ominaisiin laatuvirheen muotoihin, kuten sairauksiin ja fyysisiin vikoihin. Lisäksi tarkastellaan, miten esiin nostettuihin erityispiirteisiin on varauduttu hevoskauppaan tarkoitetuissa kauppasopimusmalleissa. Hevoskauppaan pätee sama lainsäädäntö kuin minkä tahansa muun ir-taimen tavaran kauppaan. Virheeseen varautuminen yksityiskohtaisesti sopimalla korostuu hevoskaupassa, koska täydellistä ja virheetöntä hevosta ei ole olemassakaan. Myyjän näkökulmasta onnistuneessa kauppaprosessissa neuvotellaan virheen mahdollisuus niin pieneksi kuin se on mahdollista. Tähän instrumentit antavat lainsäädäntö ja erityisesti sopimusoikeudelliset keinot. Ostajan näkökulmasta onnistuneessa kaupassa hän on kyennyt asiantuntijoihin tukeutuen tunnistamaan ennalta hevosen viat ja muut epämieluisat ominaisuudet. Nämä tiedostaen ostaja määrittää, mitä virheitä on valmis hyväksymään. Hevoskaupassa riidan välittömät ja välilliset kustannukset suhteessa maksettuun kauppahintaan voivat nousta korkeiksi. Hevoskaupassa usein ainoa kirjallinen dokumentti on omistajanvaihdosilmoitus, eikä kauppasopimuksen laatiminen kirjallisena ole itsestäänselvyys. Yksinomaan hevoskauppaan liittyvien juridisten kysymysten tekeminen näkyväksi on tärkeää. Irtaimen kauppaa säätelevä lainsäädäntö ei kuitenkaan tunnista riittävällä tarkkuudella hevosen erityispiirteitä persoonaesineenä, vaan väliin tarvi-taan vakiosopimusten kaltaisia apuvälineitä kaupan osapuolten tueksi.

Evaluation of the quality and promotion of open learning materials

In the UK, Open Learning has been used in industrial training for at least the last decade. Trainers and Open Learning practitioners have been concerned about the quality of the products and services being delivered. The argument put forward in this thesis is that there is ambiguity amongst industrialists over the meanings of `Open Learning' and `Quality in Open Learning'. For clarity, a new definition of Open Learning is proposed which challenges the traditional learner-centred approach favoured by educationalists. It introduces the concept that there are benefits afforded to the trainer/employer/teacher as well as to the learner. This enables a focussed view of what quality in Open Learning really means. Having discussed these issues, a new quantitative method of evaluating Open Learning is proposed. This is based upon an assessment of the degree of compliance with which products meet Parts 1 & 2 of the Open Learning Code of Practice. The vehicle for these research studies has been a commercial contract commissioned by the Training Agency for the Engineering Industry Training Board (EITB) to examine the quality of Open Learning products supplied to the engineering industry. A major part of this research has been the application of the evaluation technique to a range of 67 Open Learning products (in eight subject areas). The findings were that good quality products can be found right across the price range - so can average and poor quality ones. The study also shows quite convincingly that there are good quality products to be found at less than 50. Finally the majority (24 out of 34) of the good quality products were text based.

Handbook of the law of Mexican commercial corporations, including foreign corporations in Mexico (in English) containing explanations of the system of laws of the republic of Mexico and the law of the contract, management and operations of general corporations organized in Mexico; as well as of foreign corporations operating therein; together with complete forms for use by lawyers and corporate officials,

Mode of access: Internet.

Organizational, direct support and general support maintenance repair parts and special tools lists : tamper, backfill, gasoline engine driven, hand-operated ram type (commercial construction equipment) model VR 11C, NSN 3895-01-151-2749 ; Stone Construction Equipment, Inc., contract number: DAA E07-82-C-6732.

Includes index.

Commercial-in-confidence: An obituary to transparency?

This article addresses the issue of accountability and transparency in relation to the use of commercial-in-confidence clauses to withhold information. The issue is contentious. On the one hand some like the Senate Finance and Public Administration Reference Committee (SFPARC) argue that: 'Put simply there can be no accountability if there is no information' (SFPARC 2000). On the other hand, an alternative view is: 'I think that the sanctity of contract... [is] a fundamental pillar of our legal system, and if private businesses enter into contracts with governments that specify confidentiality, then that ought to be respected' (Paterson 1999). This paper is an abridged version of a keynote address to CPA Australia (Queensland Division) Audit Intensive Day 2000, Brisbane Hilton, 10 November 2000.

Bargaining Power Dynamics and the Negotiation of Commercial Rights and Obligations: A Case of Athlete Agreements

This qualitative case study explored how the structural power imbalance in high performance sport influenced the bargaining process and resulting commercial rights and obligations of a single Canadian national sport organization’s (NSO1) Athlete Agreement. Principles comprising the doctrine of unconscionability, specifically the identification of a power imbalance between contracting parties, and the exploration of how that power imbalance influenced the terms of the contract, provided a framework to analyze factors influencing the commercial contents of NSO1’s Athlete Agreement. The results of this analysis revealed that despite the overarching influence of the inherent structural power imbalance on all aspects of NSO1 and its membership, an athletes’ level of commercial appeal can reach such heights as to balance the bargaining positions of both parties and subsequently influence the commercial contents of the Athlete Agreement.

The law and economics of good faith in the civil law of contract

Good faith plays a central role in most legal systems, yet appears to be an intractable concept. This article proposes to analyse it economically as the absence of opportunism in circumstances which lend themselves to it. One of the objectives underlying the law of contract on an economic view is to curtail opportunism. In spelling out what this means, the paper proposes a three-step test: bad faith is present where a substantial informational or other asymmetry exists between the parties, which one of them turns into an undue advantage, considered against the gains both parties could normally expect to realise through the contract, and where loss to the disadvantaged party is so serious as to provoke recourse to expensive self-protection, which significantly raises transactions costs in the market. The three-step test is then used to analyse a set of recent decisions in international commercial transactions and three concepts derived from good faith: fraud, warranty for latent defects and lesion.

La compétence du tribunal arbitral dans l'arbitrage commercial

"Mémoire présenté à la Faculté des études supérieures En vue de l'obtention du grade de Maîtrise en droit (L.L.M)"