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1
Albuquerque, Josà Alfredo de. "Evaluation of environmental liabilities of degradeted soils by salts in Curu Pentecoste Perimeter irrigated, Ceara." Universidade Federal do CearÃ, 2015. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=14817.
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nÃo hÃA pesquisa tem como base fÃsica o PerÃmetro Irrigado Curu Pentecoste, jurisdicionado ao Departamento Nacional de Obras Contra as Secas, e como objetivo geral quantificar a extensÃo, o custo da reversÃo e a responsabilidade legal pelo passivo ambiental. A irrigaÃÃo pÃblica no semiÃrido brasileiro tem gerado como subproduto a degradaÃÃo dos solos por sais, formando um passivo ambiental, cuja responsabilidade legal da reversÃo à do poder pÃblico. Para quantificar a extensÃo e o custo da reversÃo do dano ambiental, inicialmente, aplicou-se um questionÃrio aos agricultores irrigantes para analisar o significado que eles dÃo aos problemas relacionados com a irrigaÃÃo, com a Ãgua de irrigaÃÃo e com a degradaÃÃo dos solos. Posteriormente, utilizou-se um sensor de induÃÃo eletromagnÃtica para medir a condutividade elÃtrica no solo, estimando-se o total de sais solÃveis em sua soluÃÃo. Os valores da condutividade elÃtrica aferidos pelo sensor nortearam a coleta de amostras de solo para fins de anÃlise fÃsica e quÃmica, procedendo-se à identificaÃÃo das Ãreas degradadas por sais. Com a definiÃÃo da extensÃo dos danos ambientais, levantaram-se os valores de produtividade das principais culturas e o valor bruto da produÃÃo agrÃcola, para aferir os custos da reversÃo do passivo ambiental. Os resultados demonstraram uma hipossuficiÃncia financeira e tÃcnica dos agricultores irrigantes; que a degradaÃÃo ambiental por sais atinge 67,27% da Ãrea do perÃmetro irrigado. Conclui-se que, em decorrÃncia dos aspectos de solidariedade, a responsabilidade civil objetiva na reparaÃÃo do dano ambiental provocado pela irrigaÃÃo à do poder pÃblico.
The research has as a physical basis the Curu Pentecoste Irrigated Perimeter, under jurisdiction of the Departamento Nacional de Obras Contra as Secas (National Department of Works to Combat Drought) and as an objective quantify the extent, the cost of reversal and legal responsibility for the environmental liability. The public irrigation in the Brazilian semi-arid has generated salt-induced soil degradation as a by-product, originating a legal liability, and its legal responsibility lies with the state authority. To quantify the extent and cost of reverting the environmental damage, initially, a survey was conducted among irrigating farmers to analyze the meaning they give to the problems related to the irrigation, the water used in irrigation and the degradation of the soil. Beforehand an electromagnetic induction sensor was used to measure the electrical conductivity in the soil, estimating the total of soluble salts in its solution. The electrical conductivity values obtained by the sensor oriented the collection of soil samples for the purposes of physical and chemical analyses, proceeding to the identification of the areas degraded by salt. With the definition of the extent of the environmental damage, the values of the main crops and the gross value of the agricultural production were collected to assess the costs of reverting the environmental liability. The results showed financial and technical insufficiencies of the irrigating farmers; that the environmental degradation by salt reaches 67,27% of the irrigated perimeter. In conclusion, as a result of the solidarity aspects, the strict civil liability in repairing the environmental damage caused by irrigation lies with the state authority.
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Pang, Chi-wai, and 彭志偉. "Understanding of civil liabilities among practising engineers in Hong Kong." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2004. http://hub.hku.hk/bib/B29563586.
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Mason, Renate Surveying & Spatial Information Systems Faculty of Engineering UNSW. "Developing Australian Spatial Data Policies - Existing Practices and Future Strategies." Awarded by:University of New South Wales. Surveying and Spatial Information Systems, 2002. http://handle.unsw.edu.au/1959.4/18646.
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This thesis investigates the problems associated with the development of Spatial Data Infrastructures (SDIs). The results of this investigation are used as input for the development of new spatial data policy strategies for individual organisations to enable an improved better facilitation of SDIs. Policy issues that need to be considered by an organisation when developing spatial data policies, were identified as being: SDI requirements; organisational issues; technical issues; Governmental/organisational duties; ownership/custodianship; privacy and confidentiality; legal liability, contracts and licences; Intellectual Property Law; economic analysis; data management; outreach, cooperation and political mandate; and users' choices, rights and obligations. In order to gain an understanding of current spatial data policy practices and to device new policy strategies a spatial data survey was conducted. This survey addressed the identified SDI problem areas. Some 6630 questionnaires were mailed out with more than 400 responses returned. These were reduced to 379 useful responses. Once analysed, the results were compared with the findings of the SDI investigation and used throughout the thesis. The results of the analysis to the spatial data survey are displayed in tables and graphs throughout Chapters 3, 4, 5 and 6 and in Appendix 2. The tables and graphs show the answers to the questions asked in the questionnaire as a percentage of the total number of respondents. The survey discovered that many organisations had no spatial data policies, nor individual policies on spatial data pricing and/or intellectual property protection. This thesis established that SDI requirements are not being met by many spatial data policies used by individual organisations. Hence, the thesis studied the spatial data policy issues that are involved when an organisation develops new policies with the aim to aid the development of SDIs. It uniquely established current Australian spatial data policy practices in the areas of spatial data quality, access, pricing, and legal issues to form the basis for future strategies. It reviewed the current knowledge of intellectual property law applied to spatial data and devised new approaches to deal with all the identified policy issues. Finally, the thesis defines spatial data policies that facilitate SDI development.
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Nogueira, Marcelo Francisco. "Reconhecimento, mensuração e evidenciação do passivo judicial trabalhista." Universidade de São Paulo, 2016. http://www.teses.usp.br/teses/disponiveis/96/96132/tde-03052016-112011/.
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A má avaliação do passivo judicial pode impactar de modo negativo as disponibilidades financeiras da organização, com consequencias para sua liquidez e para a continuidade das atividades operacionais. O presente trabalho teve como objetivo verificar se o reconhecimento, a mensuração e a evidenciação do Passivo Judicial Trabalhista atendem aos pressupostos da literatura contábil e do direito natural, no que toca ao conceito de fair value. No contexto metodológico, apresentou-se o arcabouço teórico-jurídico do reconhecimento, da mensuração e da evidenciação. Em seguida, dentre as empresas listadas nos segmentos Nível 1, Nível 2 e Novo Mercado da BM&FBovespa foram selecionadas, para a amostra, as 40 empresas com maior quantidade de ações em tramitação no TST. Foram analisadas as Notas Explicativas dessas companhias e verificou-se que, a maior parte não divulga informações alusivas à origem do passivo judicial trabalhista, à forma de mensuração das provisões, à quantidade de ações e ao cronograma de desembolsos. Assim, as práticas adotadas por tais empresas não estão em conformidade plena com os pressupostos da literatura contábil e do direito natural pois as determinações contábeis (CPC 25) tem sido observadas em sua forma menos ampla. Também foi constatado que há possibilidade de melhoria no processo de reconhecimento, mensuração e evidenciação eis que há boas práticas, pontuais, nas companhias examinadas que podem ser generalizadas para as demais.The misjudgment of legal liabilities may impact negatively on the availability of financial organization, with consequences for its liquidity and continuity of operational activities. The present study aimed to verify the recognition, measurement and disclosure of Judicial Labor Liabilities complies with the assumptions of accounting literature and natural law when it comes to the concept of fair value. In the methodological context, it was performed the theoretical and legal framework of recognition, measurement and disclosure. Then, among the companies listed in Level 1, Level 2 and New Market of BM&F Bovespa, the 40 companies with the largest number of shares in processing in TST were selected for the sample. The explanatory notes of these companies were analyzed and it was found that the most part of them does not disclose information about the origin of the legal liability, the form of measurement of provisions, the amount of shares and the disbursement schedule. Thus, the practices adopted by such companies are not in full compliance with the conditions of accounting literature and natural law because accounting determinations (CPC 25) have been observed in it less wide way. It was also found that there is an opportunity for improvement in the process of recognition, measurement and disclosure once there are good and punctual practices in the examined companies that could be generalized to the others.
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Kunz, Samantha Nicole. "From Legally Confidential to Financially Confident: Resolving the Tension between Lawyers and Auditors over Contingent Liability Disclosure." Scholarship @ Claremont, 2015. http://scholarship.claremont.edu/cmc_theses/1073.
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Auditors review documented financial figures to test for their accuracy and materiality. Lawyers analyze evidential facts and records to build sound legal arguments. These parties work toward a mutual purpose: to present their clients as legitimate and compliant businesses. But what happens when the concrete facts upon which lawyers and auditors base their work are obscured by their inability to see into the future? In other words, how can these professions conjunctively handle potential future obligations brought about by contingent liabilities?
This study will attempt to resolve the tensions that emerge between lawyers and auditors when tasked with estimating the likelihood and financial value of contingent liabilities. It considers the strict regulations set forth by the ABA and FASB and how each side might circumvent the guidelines to allow for better collaboration. Addressing a focal point of contention between the legal and financial professions for decades, this study will also look at past attempts at mediating the conflict as well as current proposals to alter the contingent liability disclosure process. Most importantly, it distinguishes itself from prior research by implementing firsthand arguments from professionals in each field to improve the cooperative landscape. Collectively weighing previously attempted solutions, current regulatory barriers, and professional guidance, this study proposes a three-step solution toward initiating reform between lawyers and auditors to enhance the visibility, precision, and ease of disclosing contingent liabilities.
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Harvie, Michael Anthonie. "Analysis of the new proposed companies act compared to the old companies act 61 of 1973 and the King II report on corporate governance with specific focus on directors liabilities and responsibilities." Thesis, Stellenbosch : University of Stellenbosch, 2009. http://hdl.handle.net/10019.1/972.
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Thesis (MBA (Business Management))--University of Stellenbosch, 2009.ENGLISH ABSTRACT: The King II Report on Corporate Governance reported that the 19th Century saw the foundations laid for modern corporations, this was the century of the entrepreneur. The 20th Century became the century of management and that the 21st Century promises to be a century of governance, as the focus swings to the legitimacy and the effectiveness of the wielding of power over corporate entities worldwide. South Africa has come a long way since the companies reform project was formally launched in 2004 when the Department of Trade and Industry published the guidelines for corporate law reform in South Africa. Most critics believe that the new Companies Act is long overdue and will contribute to South Africa’s economic growth and align us with international standards and practices. The aim of this research report is to educate directors and potential directors on the most significant changes brought by the new Act and the responsibilities and liabilities of directors as set out in The King II Report.
AFRIKAANSE OPSOMMING: Volgens die King II Report is die fondasie vir moderne korporasies gedurende die 19de eeu gelê – die eeu van die entrepreneur. Die 20ste eeu het die eeu van bestuur geword, terwyl die 21ste eeu beloof om ‘n eeu van beheer te wees soos wat die fokus verskuif na die geldigheid en die effektiewe beheer van mag oor korporatiewe entiteite wêreldwyd. Suid-Afrika het ‘n lang pad gestap sedert die Maatskappye-hervormingsprojek formeel geloods is in 2004 met publikasie van die Departement van Handel en Nywerheid se riglyne oor korporatiewe regshervorming in Suid-Afrika. Die nuwe Maatskappye wet is lankverwag en meeste kritici glo dat dit sal bydra tot ekonomiese groei in Suid-Afrika en Suid-Afrika in lyn sal plaas met internasionale standaarde en praktyke. Die doel van hierdie navorsingsverslag is om direkteure en potensiele direkteure in te lig omtrent die mees noemenswaardige veranderinge wat deur die nuwe Maatskappye wet daargestel sal word asook die verantwoordelikhede en aanspreeklikheid van direkteure soos uiteengesit in die King II Report.
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Huang, Hsiang-Ting, and 黃湘婷. "Legal Liabilities on Tax Evasion." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/z93mxq.
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碩士國立交通大學
科技法律研究所
107
Tax evasion is a common kind of crime that sabotages the taxation system and the fair competition of commerce. Tax payers who commit tax evasion might have criminal or administrative liability, with which the difference will be explained in this thesis. With literature reviews, case studies and interviewing with judge, prosecutor, and taxation administrator, the system of punishment for tax evasion as long as dilemmas it encountered are presented. The results revealed that the application of Double Jeopardy and the constrained legal elements of offence have been crippled the criminal liability of tax evasion which is enacted in article 41 of Tax Collection Act. The study suggests to reinforce criminal punishment and extend the scope of legal elements of the offence, in order to amend the weakness of criminal liability of tax evasion.
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Huang, Ya-Ling, and 黃雅鈴. "Insider Trading Liabilities of Legal Persons." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/41048417541545631845.
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碩士國立臺北大學
法律學系一般生組
100
The Securities Exchange Act of Article 157-1 was made for insider trading in 1988. The regulation had amended for many times because the securities market changed rapidly. However, the insider trading cases are still emerging. Except for the nature of economic crimes involves the professional business judgment. Another problem is the court held that clause only regulates nature persons. The court acquitted of all charges when the legal persons involved in insider dealing. This opinion will become a legal loophole. Therefore, the definition of “insider” is the topic in this study. This study hopes to correct the improper insights, and make recommendations on the deficiencies part of the provisions of the insider trading liabilities of legal persons. This study is limited to current American, European Union, and Japan law. Each constitutes a distinct legal tradition. It shall be illustrated that these differences, however, are not a barrier to the adoption of particular results. While there are differences of detail, the securities markets of each country are not fundamentally different as social and economic entities. The first part, the study introduces the theory and legislative evolution of Securities Exchange Act of Article 157-1 in Taiwan law. It introduces current legal system for insider trading in Taiwan law and makes recommendations to the existing law. Based on the above comparative laws, the study tries to discuss that the court’s opinion, the Article 157-1 only regulates nature person, is appropriate or not. The second part, this study tries to make some suggestions for the current insider trading liabilities in Taiwan law. There are civil and criminal liabilities for the behavior of the insider trading in Taiwan law. While the comparative law countries all adopt administrative sanctions regime, it also discusses the necessity and feasibility of the addition of administrative sanctions in Taiwan. This study introduces and analyzes the case which is involving legal persons, try to correct the court’s false opinion.
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Jiang, Hao, and 江浩. "The Legal Liabilities of Insurers\' Bad Faith Action." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/4h8783.
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HUANG, KAI-CHUN, and 黃凱鈞. "THE EFFECT OF AUDITORS’ LEGAL LIABILITIES ON INVESTOR PROTECTION." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/39555536434788203495.
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碩士國立臺北大學
會計學系
95
This study extends Newman et al. (2005)’s model, investigating the effect of auditors’ legal liability on investor protection. Because Newman et al. (2005) only analyzes the role of auditors in investor protection, this study further explores the other impacts of different auditors’ legal liabilities. In addition, prior research have different results on the effect of joint and several rule and proportionate rule on the auditors’ efforts; therefore, this study investigates auditors and corporate insiders’ strategic selections in the joint and several rule and proportionate rule. In other words, this study tries to understand whether various auditors’ legal liability would induce auditors to choose different efforts and influence the amount of resource diversion by corporate insiders. The main results of this study are as follow: 1. The audit efforts selected by auditors in the joint and several rule and proportionate rule are the same. This result is consistent with the conclusion of Patterson and Wright (2003). 2. Under the proportionate rule, if we fix the marginal effect of additional audit effort, the proportion of resource diversion by corporate insiders is smaller and audit fees are higher when legal regime is more severe to auditors. Besides, the proportion of resource diversion by corporate insiders is smaller and audit fees are lower when the marginal effect of additional audit effort is stronger.
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Liao, Mei-huei, and 廖美惠. "A Study on the Legal Liabilities of Financial Forecast." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/73141410850020101267.
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碩士東吳大學
法律學系
100
Abstract The financial forecast is one of the most useful investment information in the stock market. However, due to its inherent uncertainty, the inaccuracy of financial forecast has always been questioned. How to balance the protection of investor and the disclosure of information in the financial forecast system is always a major concern. This research studies the legal liabilities of financial projection in the Securities and Exchange Act, so as to furnish issues for the regulatory scheme of financial forecast system. The thesis comprises six chapters as follows: Chapter 1 illustrates the motivations, methodology and schemes of this paper. Chapter 2 introduces the regulations of forward-looking statements in the United States, including the “Safe Harbor Rule”, “Bespeaks Caution Doctrine” and “Safe Harbor Provision”. Chapter 3 depicts the background and current rules of the financial forecast disclosure system in Taiwan. Chapter 4 describes the characteristics of projection and looks at judicial cases to analyze the legal responsibilities with financial forecast. Chapter 5 discusses the legal liabilities of financial forecast information disclosure. Chapter 6 summarizes and provides suggestions based on the foregoing discussions.
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Hennes, Karen M. McKeown James C. "The reporting of contingent legal liabilities employment discrimination lawsuits /." 2008. http://etda.libraries.psu.edu/theses/approved/WorldWideIndex/ETD-2830/index.html.
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Lin, Pei-Shan, and 林佩珊. "A Research on Legal Natures and Liabilities of Pilotage Practices." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/56879290449156936673.
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碩士國立臺灣海洋大學
海洋法律研究所
100
The purpose of this thesis is discussion of pilot-related laws and regulations.Relevant laws and regulations discussion civil liability, Criminal Law,administrative responsibility on Legal Status Legal Relationship of pilotage practice, comparisons and analyses the pilot system in our country. Pilots is belongs to the master of the consultant or replaced by master. 引Property of the pilot contract in pilot and shipowner, attribution of responsibility in cargo damage, the relationship of transport and the shipper and the pilots. In addition to discussions for the current regulatory issues, and the status of existing shipping operations. The pilotage system adopt compulsory pilot based on historical and national defense, security in our conuntry. In addition to area or pilot which is not regulatory compliance should be compulsory pilot, any ship must be hire to pilot.This thesis is not only discussion regulatory and practices outside, butrelatively the legal system of countries surrounding and make recommendations, to amending laws and regulations of our pilot system.
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Coetzee, Johannes Hendrik. "Sustainability-environmental risks and legal liabilities of South African banks / Johannes Hendrik Coetzee." Thesis, 2013. http://hdl.handle.net/10394/10644.
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In the environmental context banks face direct, indirect and reputational risks from their
internal operations and their external business activities. The current specific focus on
the protection of the environment makes it essential for banks and their directors to be
aware and stay on top of potential risks and liabilities. This is especially so because
banks’ directors can be criminally prosecuted for environmental crimes. The application
and effect of the Prevention of Organised Crime Act 121 of 1998 (POCA) on persons
convicted of an environmental crime or crimes has been identified as a possible new or
added risk for banks and their directors. Banks in addition to their normal environmental
risk and liabilities also need to contend with the possibility of lender liability. Existing
legislation pertinent to lender liability does not expressly or specifically deal with lender
liability. Absence of judgements on lender liability further exacerbates the risks and the
uncertainty for banks in South Africa. Therefore, banks remain subject to legal
uncertainty and associated risks. The issue of lender liability specifically with regard to
the implication of “the person in control” requires clarification. Hence, it is recommended
that legislation relevant to lender liability (National Environmental Management Act 107
of 1998; National Water Act 36 of 1998 and the National Environmental Management:
Waste Act 59 of 2008) be revised to specifically accommodate and protect lenders
(lending banks) in certain distinct circumstances.
The role of banks is that of an intermediary between borrowers and lenders of money.
Therefore, it influences the direction and pace of economic development and by default
steers and promotes either sustainable or non-sustainable development. Currently,
mainstream banks are in effect financing a brown economy and hence subscribe to a
weak form of sustainability. It would seem that mainstream banks are more concerned
with managing the impact that environmental risk may have on bank lending than the
impact of bank lending on the environment. The evolving nature of sustainability (from
weak to strong and from a brown to green economy) demands a fundamental policy
change for banks. It is expected that mainstream banks will be put under even greater
pressure than before to make the transition from weak to strong sustainability. Hence,
banks’ current environmental risk management systems will not be sufficient to cater for
new environmental risks and liabilities that the move to stronger sustainability (in the
form of the green economy) will present. Banks should adopt the stronger version of sustainability; formulate environmental
principles that the bank will adhere to; incorporate these environmental principles into all
aspects of its lending cycle, develop an environmental risk management system that
should include as a minimum the identification of all the applicable legislation pertaining
to the specific financing or lending of capital, risk identification, assessment of the
specific risk, implementation of risk control measures, mitigation of the risk, risk
monitoring and auditing.LLM (Environmental Law and Governance), North-West University, Potchefstroom Campus, 2014
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Mahomedy, Jowairiya. "An examination fo the legal liabilities of insurance intermediaries and the insurance thereof." Thesis, 2011. http://hdl.handle.net/10539/10887.
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The insurance product is marketed by various distribution channels, most notably that of the insurance intermediary. The extent of the intermediary‟s role within the insurance transaction, exposes the intermediary to liability risks; these liabilities could arise either in contract, delict or statute or be sui generis. This dissertation sets out the extent of the legal liabilities exposure of insurance intermediaries within the South African market against an international background and the insurance thereof.
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RUNG, CHEN SHIAN, and 陳顯榮. "The Legal Liabilities of the Teacher：In the Point of the Physical Activity Teachers." Thesis, 2002. http://ndltd.ncl.edu.tw/handle/45552056054360717436.
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碩士臺北市立師範學院
國民教育研究所
90
The primary goal of this research is to study teachers’legal status, and more particularly, to answer the following questions of legal. Are teachers civil servants? Is the contract entered into between a teacher and a school a contract governed by public law or one governed by private law? What kinds of legal responsibilities should a teacher bear, if a student is injured in an accident because of the teacher’s fault? Should a physical activity teacher bear any special legal liability? What are the concrete solutions? An analysis of theories and laws, and a comparison between the laws and the court’s verdicts, result in the following opinions: 1.Teachers of public schools are civil servants in the broadest sense. Concurrent with their teaching posts, teachers who assume administrative duties are civil servants in a broad sense. 2.As regards a contract signed between a teacher and a school, the contract should be governed by public law in theory, but, in practice, it is usually treated as a contract of private law. 3.A teacher who makes a fault and causes the injury of a student in an accident should be liable for the tort s/he commits, be punishable under the criminal law, and be punishable through an administrative means, namely judicial punishment and administrative punishment. In the event that the teacher teaches in a public school, the teacher should be additionally liable for national compensation. 4.Physical activity teachers may avoid accidents, students’ injury and litigations by taking proper precautions against accidents, fulfilling their duty of care during a physical activity lesson and handling an accident and its aftermath properly.
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Chen, Mei-fang, and 陳美芳. "A Study on the Legal Liabilities for the False Food Product Label and Advertisement." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/13239030169865859066.
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碩士東吳大學
法律學系
98
The false food product label and advertisement influence not only the consumer’s rights to know and choose but also his/her health due to the food safety. A scatter of the food related legal provisions and infringement effects on Commodity Labelling Law, Fair Trade Act, Act Governing Food Sanitation, Health Food Control Act, Consumer Protection Law, and Civil Code has made the consumers wonder how to protect their rights. In addition, the false commodity label and advertisement also infringe upon the fair trading and competition order, which results in serious economic impacts on the whole society. This study starts from analyzing and comparing the related false commodity label and advertisement legal provisions and infringement effects but focuses on the health foods as the research target. In view of the importance of the foods to the public’s health and life safety, this study suggests that except for the legal liabilities of the related administrative laws and civil laws, the food traders should bear the criminal legal liabilities due to their deception label and advertisement. Wish this study could provide the food traders a good protection of freedom of speech under the Constitution Law to provide the consumers more objective product information so as to protect their rights and interests.
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孫鍚洲. "A Study on the Legal Liabilities for Food Safety -Focusing on adulterated or counterfeited." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/r34w77.
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Lien, Yuan-Lung, and 連元龍. "A Research Opon Legal Liabilities of CPA Audit Activities － Focus on Local Judgement and Precedent." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/89812670325498970212.
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碩士國立臺灣大學
會計與管理決策組
94
On January 11 of 2006, the amendment of the Security Exchange Act about the external auditor’s civil liability has been put into force. In addition, the amendment of the Certified Public Accountant Act (called the CPA Act）proposed by The Executive Yuan is canvassed in the Legislative Yuan, if the amendment is adopted, there will be a definite framework of the auditor’s liability. Because the amendment of the CPA Act may possibly enforce CPAs to take out the liability insurance, and the Investors Protection Center may take actions of false financial statement forwardly, the CPAs will face heavy pressure of litigation in the future. The liability of CPAs is a matter involved in different subjects. The domestic research stresses introduction of the U.S. cases and the legislation policy choice. The collation of related judicial practical is lacking. The dissertation collates seven judgments about CPAs’ liability and also introduces several cases about management fraud to develop the judicial points of view in such cases and to provide suggestions for CPAs. The first chapter of this dissertation introduces the research motive and research conclusion in advance. The following two chapters, “the Arising Process of Financial Statement” and “the auditing of Financial Statement”, introduce the auditing objects, the auditing process, several considerable issues and the judicial points of view. The following chapter, “False Financial Statement and Auditing Fail”, is a turning point from accounting to law, discusses such concepts by judicial decisions, and finds that the court didn’t consider the compliance of GAASs being a absolute reason to prevent liability. The last two chapters, “the General Civil Liability of CPAs” and “the CPAs’ Legal Liability under the Security Exchange Act”, allocate the civil liability, the criminal liability of CPAs, and the leading cases in U.S. to compare with domestic judgments. It is obviously that the court didn’t let the CPAs take the heavy burden on the basis of the concept of equity. And this appearance may change after the amendment of the Security Exchange Act has been taken into force. The dissertation also defines the causation in order to let CPAs take reasonable liability.
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Wang, Hsuan, and 王琁. "Research on Legal Liabilities of Pension Funds manager --A Case Study of Public Employees Retirement System." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/77438938129125887966.
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CHEN, I.-CHUN, and 陳懿純. "The Civil Liabilities of the Fraud in Prospectus and Financial Statements―Concurrent Discussion about the America Legal System." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/3my67f.
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碩士中國文化大學
法律學系碩士在職專班
106
The main public information for securities issuance market and trading market respectively is prospectus and financial reports. Through it, investors can obtain the operation information related to company’s finance, business, human resource, organization and future plans in order to make the judgement for whether to invest it or not. To ensure the truth and completeness of the information, Securities and Exchange Act sets up criminal punishment and civil damage compensation responsibility towards the behaviors of securities frauds by untrue information while civil liability is with essential benefits towards victims because of its function of both damage compensation and deterrence of law violation. However, there are some omissions and differences on the regulations for the untrue civil liability between prospectus and financial reports issued by Securities and Exchange Act in our country. This not only causes the difficulty of applicability and the different opinions on judgement but also creates problems in the full performance of the civil liability. Therefore, the article explores and discusses the two regulations and supports it with practical judgement to highlight the omissions, conflicts and contradictions with the expectation of urging sounder legal regulations with better execution forces for the securities market in our country as well as no divergence on the judgement. All the related parties can receive fair treatment to achieve the purpose of developing national economy and securing investment.
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LEE, HSIA-HAO, and 李夏豪. "An Analytical Study of The Impact of The Upper Limit of The Auditors' Legal Liabilities on Audit Quality." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/89742010123122925033.
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碩士國立臺北大學
會計學系
103
This study extends Schwartz(1997)’s model, studying the impact of the upper limit of the auditors’ legal liabilities on audit quality and investment level chosen by investors. This study assumes two kinds of upper limits: The multiple of audit fees and the percentage of investment. Our main results are as follows: 1. When the multiple of audit fees is used, under vague liability rule, audit effort can be more than, equal to, or less than the social optimal level. This effort level is also lower than the one chosen without upper limit. However, effort level is below the social optimal under strict liability rule. On the other hand, investment levels will both reach the social optimum under these two liability systems. 2. When the percentage of investment is used, the conclusions about the audit effort are similar to the case of the multiple of audit fees. The investment level will be higher than the social optimal. However, the higher the percentage is, the lesser the over-investment will be.
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HUANG, HSIANG-YIN, and 黃湘瑩. "LEGAL LIABILITIES OF THE CONTROLLING COMPANY WITHIN AFFILIATE ENTERPRISES – A PERSPECTIVE OF THE DISCLOSURE OF FINANCIAL INFORMATION AMONG AFFILIATE ENTERPRISES." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/51871684895645143135.
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Chen, Hui-Shan, and 陳慧珊. "Research on Legal Liabilities of The MBPSPF(Management Board of Public Service Pension Fund) as a Director or Supervisor of the Companies It Invested." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/ur58fc.
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碩士銘傳大學
法律學系碩士班
93
The issue of whether pension funds or other collective investment schemes are suitable to play the role as a director or supervisor of the companies they invest has related to the world acknowledge of corporate governance in recent years. Viewing on the overall development of corporate governance system, three crucial factors exist: firstly, whether the laws and regulations are adequate to protect basic rights of shareholders is extremely important to the improvement of corporate governance system; secondly, shareholders should take corporate governance as an evaluation factor before investment so as to have self-protection scheme; thirdly, shareholders should be authorized to punish the management level of the companies on the basis of healthy legal system. For the second factor of investor self-protection scheme, the TIAA-CREF(Teachers Insurance and Annuity Association College Retirement Equities Fund) and the CalPERS(the California Public Employees’ Retirement System) in the United States have put into practices so-called ‘shareholder activism’ to take corporate governance as an evaluation factor before investment and actively asked the listed companies to have necessary improvement. However, analyses show that effective operation of shareholder proposal plays a key role for pension funds in the US to have their influence in corporate governance. Based on the above-mentioned finding, Taiwan revised her Company Law in May 2005 to add proposal rights for shareholders. Despite of the revision, the problem of very common existence of controlling shareholders in listed and over-the-counter traded companies as commercial tradition in this country, in addition to the impact of legal enforcement insufficiency, leave some room for the improvement of several basic elements of the corporate governance in the country. Especially in the years of 1998 to 2004, several management level embezzlement cases happened in many listed companies which forced the MBPSPF (the Management Board of Public Service Pension Fund) of this country to take pressure from the SBPSPF(the Supervisory Board of Public Service Pension Fund). Researches were set off from August 1999 to study the feasibility of the PSPF’s taking the role of director or supervisor of listed or over-the-counter traded companies to closely watch corporate governance on a continuous basis instead of selling the stock after finding governance problems of the companies so as to ensure check-and-balance function by institutional investors on the management level of listed and over-the-counter traded companies which generally have inclination to control their shareholders. Nevertheless, no clear conclusion has been made by these researches. Legal liabilities that the MBPSPF has to take as a director or supervisor of these companies remain a closely watched factor in debating whether the MBPSPF is suitable to take the role. This paper takes the MBPSPF as a study object to research on its suitability of taking the role of the director or supervisor of the companies it invest and the related legal liabilities. The result aims to provide reference to the management of voting or other related shareholder rights for the decision makers of other pension funds and collective investment schemes when they make asset investment. It also provides reference to later academic researches as well as the revision of the Company Law and the Securities and Exchange Act for real practice purpose in legal field.