Dissertations / Theses on the topic 'Legal reporting'

Suspicious transaction reporting (STR) is a cornerstone of the international Anti-Money Laundering/Combatting the Financing of Terrorism (AML/CFT) framework. The evaluation of AML/CFT regimes is challenging, however, as the quality of STRs varies substantially between countries and little is known about the factors that drive STR. In combining legal and economic analyses, this article evaluates various factors that potentially explain STR levels. The analysis of the AML/CFT legislation in nine jurisdictions reveals that well-established legal and institutional structures promote the effectiveness of STR systems. In particular, the legal analysis shows that the scope of predicate offenses in national criminal law, as well as a penalty regime for non-compliance with the obligations under national AML/CFT legislation, seem to increase the quantity of STRs. Overly strict penalty regimes and insufficient training of entities with reporting obligations, on the other hand, likely stimulate over-reporting. Based on these findings, we econometrically investigate potential determinants of STR levels for 54 countries from 2006 to 2012. We find that high STR numbers indicate high levels of illegal activities such as terrorism and organized crime. Moreover, mutual evaluations of countries' AML/CFT frameworks entail a short-term increase in the number of STRs. (authors' abstract)

In 2017 changes (SFS 2016:947) for sustainability reporting in Sweden were made in the Annual Accounts Act (SFS 1995:1554). Since the regulation was recently imposed, there is little evidence for how it has impacted the content of sustainability reports. This study explores the use and amount of quantitative versus qualitative information before and after the regulation. This to explore how it has affected the content and thereby the identified quality factors: transparency, comparability, verifiability and assurance. A content analysis was performed where 17 companies from Nordic-Large cap were chosen and their sustainability reports were studied. The result show that the content of the reports differs, this since new information have been added, for example information about risks and policies. However, the content is also similar in many instances between the years, for example in terms of value words and the type of information provided in tables and charts. The factors of quality have been affected by these similarities and differences. Additionally, the study also show that the regulation has not reduced the amount of qualitative information in relation to quantitative information which has had a negative impact on the four quality factors.

Over the past several years, increasing public emphasis on preventing child maltreatment has resulted in substantial changes to Florida's child abuse and neglect central registry. Many of these recent changes, aimed at preventing child maltreatment, have resulted in over one million false, unsubstantiated, and inconclusive reports of child abuse and neglect within the last decade. While the information held in reports may be useful for identifying and preventing potential child abuse or neglect, due process concerns have been raised with regards to the process of placing a person's name in a report without providing a hearing for challenging or removing inaccurate information. Focusing on Florida law, this research concentrates on: 1) the child maltreatment reporting process, 2) the procedures for maintaining reports, and 3) the accessibility of these reports in order to determine whether due process constitutional rights are protected under Florida's child abuse and neglect reporting laws. The intent of this thesis is to analyze the occurrence of unsubstantiated cases of child maltreatment, incidences of false reporting, and legal remedies available for those wrongfully accused of abusing or neglecting a child. Through the analysis of case law, federal and state statutes, available statistics, child abuse resources, and personal interviews with members of the Florida Legislature, evidence shows that due process constitutional rights are not protected under Florida's child abuse and neglect reporting laws. By raising awareness of the areas of child protection that require legal re-evaluation, this thesis aims to discover the balance between protecting children from harm and protecting adults from the severe ramifications resulting from false and improper allegations of child abuse and neglect.
B.S.
Bachelors
Health and Public Affairs
Legal Studies

In this research study, the researcher investigates obstacles faced by news journalists in investigative journalism in a democracy as experienced in Botswana. Investigative journalism and democracy have a symbiotic relationship. This relationship serves to make the public sensitive about, and aware of, injustices and undemocratic practices and it could, ultimately, contribute significantly to the process of democratization (Faure 2005: 155). Unfortunately, in their endeavor to keep up with the ethos of investigative journalism, journalists meet obstacles that range from legal to financial issues. The author investigates those factors that reporters in Botswana rate as having the greatest impact on their investigative efforts. The study also assesses the attitudes of journalists in the country towards the roles and responsibilities of the fourth estate, which supports investigative reporting. Investigative journalism is centered on disclosure, described by six elements: public interest, theme, accuracy, follow-up reports, consequences and questioning the status quo (Faure 2005:160; Marron 1995:1). The researcher interrogated the current practice of investigative journalism in newsrooms in the Botswana context, by means of a self-administered questionnaire. A cumulative sum of scores of each rank order for each obstacle was used to observe the one rated the most impeding by Botswana journalists. Elementary descriptive statistics in the form of percentages were used to assess attitudes of Botswana journalists towards investigative journalism. The same method was used to assess the proportion of investigative stories in four sampled Botswana newspapers. The contents of the respective newspapers were assessed against the five elements of investigative reporting that include: theme, public interest, questioning the status quo, accuracy, follow-up reports and consequences.

Recent political and legal action has raised awareness about underreporting of sexual assaults on college campuses. The present study sought to identify psychological and institutional barriers to reporting sexual assaults through a series of questionnaires administered to current college students (N= 364). To investigate the relationship between policy variations and students’ likelihood of reporting, a 2 (option to report informally versus only formally) x 2 (student involvement in investigation/judicial board: involved versus uninvolved) x 2 (option to terminate an investigation: entirely in student’s control versus up to discretion of administration) between groups factorial design was used. The findings suggest that respondents’ were significantly more likely to report a sexual assault when given the option to terminate the investigation at anytime, when school size, rape myth acceptance and socio-cultural environment were controlled for in the analysis. These findings suggest that the option for complainants to terminate an investigation, their socio-cultural environment and individual rape myth acceptance are important factors in shaping attitudes towards reporting sexual assaults.

Research has shown that courts and practising jurists increasingly use social work pre-sentence reports. Pre-sentence reports can be requested from probation officers and social workers in private practice. These reports are prepared with the purpose of assisting courts in determining the most appropriate sentence taking into account the criminal, the victim and the community. Worldwide research as confirmed by this investigation indicates that jurists generally regard the quality of pre-sentence reports as unsatisfactory. This research focussed on jurists' quality grading and their pointing out of shortcomings and problems regarding certain aspects of the pre-sentence report. Twenty respondents took part in this research among whom were advocates (some with senior status), regional magistrates, magistrates and attorneys with experience in the criminal court as well as being experienced in employing pre-sentence reports. The aspects of the pre-sentence reports concentrated on is the report format, report content, the discussion of the facts (evaluation), motivation underlying the recommendations, general appearance, use of assessment instruments, presentation in court, as well as skills and knowledge required to write the reports. The respondents were also requested to indicate they prefer the service of either a probation officer or a social worker in private practice. Their preferences are highlighted and discussed.
Thesis (M.A. (MW))--North-West University, Potchefstroom Campus, 2007.

The principal research question addressed in this thesis is how the effectiveness of an environmental legal system can best be evaluated. A legal system is effective if it is achieving or likely to achieve its objectives. For an environmental legal system this means achieving sustainable development. The hypothesis tested in relation to this research question is that the pressure-state-response ("PSR") method of State of the Environment ("SoE") Reporting provides the best available framework for evaluating the effectiveness of an environmental legal system. A subsidiary research question addressed in this thesis is whether the environmental legal system protecting the Great Barrier Reef ("GBR") in north-eastern Australia is likely to achieve sustainable development of it. The hypothesis tested in relation to this research question is that the environmental legal system protecting the GBR is likely to achieve sustainable development of the GBR. The principal method used to address these research questions and test the hypotheses is a case study of the effectiveness of the laws protecting the GBR. Particular emphasis is given in the case study to climate change both because it is now recognised as the major threat to the GBR and is a topic of significant international and national interest. This thesis is intended to contribute, in particular, to the current public and policy debate on responding effectively to climate change by using the GBR as a yardstick against which to measure "dangerous climate change" and, conversely, acceptable climate change. There are five major findings of the research. First, most of the legal writing regarding environmental legal systems is descriptive, explanatory and interpretative rather than evaluative. Second, most legal writers who attempt to evaluate the effectiveness of part or the whole of an environmental legal system implicitly use the PSR method and refer to pressures, conditions, and responses but do not acknowledge this conceptual framework. Third, the best available conceptual and analytical framework for evaluating the effectiveness of an environmental legal system is the PSR method. It is the simplest, most systematic, comprehensive and meaningful framework with the greatest predictive power for evaluating the effectiveness of the total social and legal response to human-induced environmental degradation currently available. Fourth, current practice in SoE reporting, at least in relation to the GBR, is largely descriptive and rarely evaluates the effectiveness of the response. The fifth major finding of this research is that, while there are many effective parts of the response to pressures on the GBR, the current environmental legal system is not likely to be effective in preventing climate change from causing very serious damage to the GBR. Based on what we know at this point in time, particularly the technology that is currently available and current greenhouse gas emissions, the impacts of climate change appear likely to swamp the many good aspects of the legal system protecting the GBR. Atmospheric concentrations of carbon dioxide in 2005 were approximately 379 parts per million ("ppm") and rising by 2 ppm per year. Including the effect of other greenhouse gases such as methane, the total concentration of atmospheric greenhouse gases was around 455 ppm carbon dioxide equivalents ("CO2-eq") in 2005, although the cooling effect of aerosols and landuse changes reduced the net effect to around 375 ppm CO2-eq. Limiting the total increase in mean global temperature to approximately 1°C requires stabilization of atmospheric greenhouse gases and aerosols around 350 ppm CO2-eq. Increasing the net effect of greenhouse gases and aerosols to 450-550 ppm CO2-eq is expected to result in a 2-3°C rise in mean surface temperatures. There are currently no international or national legal constraints to hold greenhouse gas concentrations beneath these levels and they appear likely to be exceeded. These increases in mean global temperatures are expected to severely degrade the GBR by 2030-2040. Even the targets being set by the new Australian Government of reducing Australia's greenhouse gas emissions by 60% by 2050 appear insufficient to protect the GBR. If a 60% reduction in emissions can be achieved globally by 2050 a rise in mean global temperature of around 2.4°C is expected. This indicates the environmental legal system protecting the GBR is not likely to be effective in relation to climate change and, therefore, is failing to reach its objective of sustainable development. Three major recommendations arise from the research. First, legal writers attempting to evaluate the effectiveness of the whole or part of an environmental legal system should use and acknowledge the PSR method. Second, SoE reports should include a stand-alone chapter evaluating the effectiveness of the response. Third, the environmental legal system protecting the GBR should take strong and comprehensive measures to reduce greenhouse gas emissions if the objective of sustainable development is to be achieved. Such measures should include setting policy targets for stabilizing atmospheric greenhouse gas and aerosol concentrations around 350 ppm CO2-eq to limit increases in mean global temperature to 1°C. Policy targets of stabilizing atmospheric greenhouse gases and aerosols at 450-550 ppm CO2-eq to limit increases in mean global temperatures to 2-3°C are likely to be too high to avoid severe impacts of coral bleaching to the GBR.

I årsredovisningslagen (1995:1554) tillkom en ändring (2016:947) som medför att större svenska företag blir tvingade till att upprätta en hållbarhetsredovisning. I en tidigare undersökning framkommer det att nio av tio företag upplever det nya lagkravet som utmanande. Denna studie bidrar därför med kunskap om vilka dessa utmaningar kan vara och vad de kan bero på. Syftet med studien är att uppmärksamma vilka faktorer som ligger till grund för att företag uppfattar implementering av lag (2016:947) som utmanande. Genom detta kan studien bidra med förståelse för det praktiska arbetet vid upprättandet av hållbarhetsredovisningar. Det kan vara användbart för företag som går över från frivillig till lagstadgad hållbarhetsredovisning eller företag som upprättar en hållbarhetsredovisning för första gången i samband med ett lagkrav.För att uppnå syftet har studien utgått ifrån en kvalitativ forskningsmetod i form av intervjuer. Det har utförts åtta intervjuer med hållbarhetsansvariga på företag inom modebranschen samt sport- och fritidsbranschen. För att erhålla empiri kring det praktiska arbetet ansågs en kvalitativ metod vara bäst lämpad då det önskades praktiska exempel från informanterna.Studiens resultat kan förklaras med hjälp av implementeringsteorin där egenskaperna förstå, kan och vill presenteras. För att uppmärksamma svårigheter vid implementeringen kommer studien att undersöka om företagen besitter dessa tre egenskaper. Vid implementering av ett beslut är det väsentligt att veta vilka egenskaper företagen har för att förstå styrningenseffekter. Inom implementeringsteorin framgår det att det är mest problematiskt ifall viljan inte finns vid en implementering. Resultatet från studien visar att det finns utmaningar hos företagen som kan kopplas till egenskaperna förstå och kan. Egenskapen vill visar sig i denna studie inte kunna kopplas till företagens utmaningar.
The Annual Account Act (1995:1554) introduced a change (2016:947) which implies that larger Swedish companies are forced to establish a sustainability report. In a previous survey it appears that nine out of ten companies experience the new legal requirement as challenging. This study therefore contributes with knowledge of which these challenges could be and what they may depend on. The purpose of the study is to observe what factors that are the reasons why companies perceive implementation of law (2016:947) as challenging. By this, the study can contribute to understand the practical work in the preparation of sustainability reports. It can be useful for companies that switch from voluntary to statutory sustainability reporting or companies that establish a sustainability report for the first time in a connection with a legal requirement. To achieve the aim, the study has been based on a qualitative research method in the form of interviews. There have been eight interviews with sustainability managers in companies within the fashion industry as well as the sports-and leisure industry. In order to gain empirical knowledge about the practical work, a qualitative method was considered most appropriate because it was desired that the informants provided practical examples. The result of the study can be explained by using the implementation theory where the properties understand, can and will are presented. In order to pay attention to difficulties with implementation, the study will investigate whether the companies process these three properties. When implementing a decision, it is essential to know what properties companies have in order to understand the effects of the control. In implementation theory, it appears that it is most problematic if there is no willingness to implement. The result from the study shows that there is challenges within the companies that can be linked to the properties understandand can. The property will appear in this study unable to connect to the challenges in the companies.

This diploma thesis deals with legal, accounting and tax consequences of superficies and easements under the legal system of the Czech Republic. Description of the legal context both subjected institutes is focused on domestic evolution process, as well as historical excursion into the jurisdiction of other states and registration in the Land Registry. Further there is an analysis of superficies and easements reporting approaches of Czech accounting legislation and international accounting standards IAS/ IFRS. This section focuses mainly on the reporting of the superficies in the balance sheet of accounting entity according to the Czech accounting law with regard to the change between 2014 and 2015 and IAS/IFRS standards. Tax chapter deals with income tax, value added tax, transfer tax imposed on both institutes in the Czech tax law, including tax burden on inheritance and donation.

Syfte: Syftet med uppsatsen är att analysera remissutfallet gällande inhemska arrangemang i SOU 2018:91 (Rapporteringspliktiga arrangemang – ett nytt regelverk på skatteområdet). Med utgångspunkt i de inhemska arrangemangen, kommer begreppen rådgivare, rapporteringspliktiga arrangemang och den i utredningen presenterade rapporteringsavgiften beskrivas och analyseras utifrån proportionalitets- och legalitetsprincipen, dvs. balans mellan mål och medel samt krav på lagstöd och förutsebarhet. Uppsatsen bygger på synpunkter från följande remissinstanser, Föreningen auktoriserade revisorer, Näringslivets skattedelegation, Skatteverket, SRF konsulterna, Sveriges advokatsamfund. Frågan om inhemska arrangemang har ännu inte lett till någon lagstiftning. Metod: Uppsatsen bygger på en rättsdogmatisk- och en rättsanalytisk metod. Slutsats: Vår slutsats är att de i utredningen föreslagna rapporteringspliktiga arrangemang, begreppen rådgivare och rapporteringsavgift inte är helt förenliga med proportionalitets- och legalitetsprincipen.
Purpose: The purpose of the work is to analyze the outcome of the investigation, SOU 2018: 91 (Rapporteringspliktiga arrangemang – ett nytt regelverk på skatteområdet) regarding domestic arrangements. Based on the domestic arrangements, the concepts of advisers, reportable arrangements and the reporting charge presented in the investigation will be described and analyzed based on the principles of proportionality and legality. The work is based on views from the following consultation bodies, the Association of Authorized Public Accountants, the Business Tax Delegation, the Swedish Tax Agency, the SRF consultants, the Swedish Bar Association. The issue of domestic arrangements has not yet led to any legislation. Method: The work is based on a legal dogmatic- and a legal analytical method. Conclusion: Our conclusion is that the reportable arrangements, the concepts of advisers and reporting charge, are contrary to the principles of proportionality and legality.

Bakgrund: Enligt svensk lag ska arbetsgivare bedriva ett målinriktat arbete för att aktivt främja jämställdhet i yrkeslivet. Lagen säger även att större företag har en skyldighet att upprätta en hållbarhetsrapport innehållande upplysningar kring bland annat jämställdhet. Finns det skillnader i presentationen av jämställdhetsarbete beroende på branschtillhörighet? Syfte: Syftet med denna uppsats är att beskriva vad olika företag redovisar i sitt jämställdhetsarbete beroende på bransch. Uppsatsen avser vidare att identifiera och förklara skillnader i rapporteringen hos svenska börsnoterade bolag inom de tre olika branscherna; IT-, fastighets- och finansbranschen. Metod: I denna studie tillämpas en kombination av en kvantitativ och kvalitativ forskningsmetod med en abduktiv ansats. För att undersöka forskningsfrågorna har studien antagit en innehållsanalytisk forskningsmetod, där ett kodschema ligger till grund för insamling av empirisk data från olika företags års- och hållbarhetsredovisningar. Slutsats: Det framkommer skillnader i de studerade branschernas redovisning av jämställdhetsarbete. Några konkreta orsaker till detta kan inte förklaras med den empiriska data som har samlats in. Teorin kan dock förklara företags agerande och beslutsfattande, vilket kan ligga till grund för företagens synliggörande av jämställdhetsarbete. Studiens resultat visar på att finansbranschen redogör sitt jämställdhetsarbete i störst utsträckning, följt av fastighetsbranschen och därefter IT-branschen.
Background and problem: According to Swedish law, employers must actively work for promoting gender equality in the organization. The law also states that larger companies have an obligation to prepare a sustainability report containing information on, among other things, gender equality. Are there differences in the presentation of gender equality work depending on industry affiliation? Purpose: The purpose of this paper is to describe what different companies report in their activities for gender equality depending on industry. The thesis aims to identify and explain differences in the reporting of Swedish listed companies within the three different industries; IT, real estate and finance industry. Method: In this study, a combination of a quantitative and qualitative research method with an abductive approach is applied. In order to examine the research questions, the study has adopted a content analytical research method, where a code scheme forms the basis for collecting empirical data from various companies' annual and sustainability reports. Conclusion: The study has revealed differences in the reporting of gender equality in the studied industries. The empirical data cannot explain any concrete reasons for the differences. However, the theory can explain companies’ actions and decision-making, which can form the basis for companies' reporting of gender equality. The study's result show that the financial industry reports its gender equality work to the greatest extent, followed by the real estate industry and the IT industry.

Författare: Robin Castor och André Rosenqvist  Handledare: Elias Bengtsson  Examinator: Andreas Jansson  Titel: Anti Money Laundering – Förhindra eller undvika? – En studie om svenska AML-chefers inställning till penningtvättsregelverken.  Sökord: AML, Anti-Money Laundering, Penningtvätt, Bankreglering, Compliance, KYC, Kundkännedom, Riskbedömning, Riskbaserat förhållningssätt, Rapportering, Resursallokering  Bakgrund: Penningtvätt är ett växande problem som skadar samhället. För att hantera detta problem utfärdar EU kontinuerligt nya direktiv för medlemsländerna att implementera. Den aktör som hamnat mest i fokus är banker, där skandaler visat på brister i arbetet mot penningtvätt bland svenska banker. Regelverken ställer hårda krav samtidigt som ett riskbaserat förhållningssätt låter banker tolka och implementera arbetet olika. Genom att studera AML-chefers inställning till regelverken bidrar denna studie med en synvinkel som inte tidigare beaktats i Sverige.  Syfte: Denna studie syftar att öka förståelsen kring attityder mot AML och dess regelverk inom svenska banker, om det skiljer sig mellan olika banker samt vad det kan innebära för alla berörda parter.  Metod: En kvalitativ studie med abduktiv forskningsansats har genomförts. Studien har hämtat empiri genom semistrukturerade intervjuer med fem olika AML-chefer på den svenska bankmarknaden.  Resultat/Slutsatser: Studiens resultat visar hur AML-chefer i Sverige har en kritisk syn på penningtvätts-regelverken. Regelverken upplevs ställa höga, men rimliga, krav på bankerna. Flera fördelar med det riskbaserade förhållningssättet lyfts upp, där riskbedömning och kundkännedom ger en god överblick av verksamheten i ett bolagsstyrnings-perspektiv. Regelverken låter bankerna stänga ute de kunder som inte vill samarbeta. Tyvärr kan dessa kunder gå vidare till nästa bank och fortsätta sitt misstänksamma beteende. Detta problem grundar sig i banksekretessen som gör det omöjligt för banker att dela information och samarbeta i arbetet mot penningtvätt. Studien visar därmed hur incitamenten bakom efterföljandet av regelverket till stor del bygger på rädslan av att skada bankens eget rykte eller ådra sig stora bötesbelopp. Fokus har skiftat från att faktiskt försöka stoppa penningtvätt, till att endast undvika att själv bli utsatt för penningtvätt.
Authors: Robin Castor and André Rosenqvist  Supervisor: Elias Bengtsson  Examiner: Andreas Jansson  Title: Anti Money Laundering - Prevent or Avoid? A study of attitudes towards money laundering regulations among Swedish AML-managers.  Keywords: AML, Anti-money laundering, Money laundering, Banking regulation, Compliance, KYC, Know your customer, Risk assessment, Risk-based approach, Legal reporting, Resource allocation  Background: Money laundering is a growing problem that harms society. To address this issue, the EU is continuously issuing new directives for member states to implement. The banking sector has come to be the most affected industry, where scandals have shown deficiency in the work against money laundering among Swedish banks. These regulations set strict requirements at the same time as the risk- based approach allows banks to interpret and implement the regulations in various degrees. By studying how Swedish AML-managers experience these regulations, this study contributes with a point of view that has not been considered in Sweden previously.  Purpose: This study aims to increase the understanding of attitudes and experience towards AML and its regulations within Swedish banks, if it differs between banks and what it could signify for involved parties.  Method: A qualitative study with an abductive research approach has been conducted. The study has gained empirical data through semi-structured interviews with five different AML managers in the Swedish banking market.  Results/Conclusions: The results of the study show how AML managers in Sweden have a critical view of the money laundering regulations. The regulations are perceived to put high, but appropriate, requirements in the banks. Various advantages of the risk-based approach are highlighted, where risk assessment and customer awareness (KYC) provide a good overview of the business from a corporate governance perspective. The regulations allow banks to end their business relationship with customers who do not want to cooperate. Unfortunately, these customers are able continue their suspicious behavior throughout different banks. This problem is based on the bank secrecy, which makes it impossible for banks to share information and cooperate in the work against money laundering. The study shows how the incentives behind compliance with the regulations are largely based on the fear of damaging reputation or receiving heavy fines. The focus has shifted from actually trying to stop money laundering, to only avoiding being subjected to money laundering themselves.

Dans un contexte de globalisation de l'économie, de nouveaux procédés d'autorégulation ont suscité l'intérêt des acteurs privés. Initiées par les entreprises transnationales, ces régulations volontaires visent notamment à encadrer les relations de travail et à offrir une protection des droits sociaux fondamentaux aux travailleurs des filiales. Parmi ces initiatives, l'une a émergé à la fin des années 1980 : l'accord d'entreprise transnational. Ainsi, la protection des droits sociaux fondamentaux ne relève plus uniquement de la responsabilité des États mais se révèle davantage comme appartenant à la « responsabilité sociale » des entreprises via la négociation transnationale d'entreprise. L'absence de toute règle spécifique relative à une telle négociation laisse cependant en suspens certains problèmes juridiques. Répondre à ces incertitudes juridiques nécessite de clarifier des concepts et de mesurer l'effectivité des accords dans la concrétisation des droits sociaux fondamentaux
In a context of economic globalization, new self-regulation processes have attracted the interest of private actors. lnitiated by transnational companies, these voluntary regulations aim in particular to regulate labour relations and to provide protection of fundamental social rights for workers within subsidiaries. Among these initiatives, one emerged in the late 1980s : the transnational company agreement. Thus, the protection of fundamental social rights is no longer the exclusive concern of States (responsibility), but appears more as belonging to the "social responsibility" of companies via the transnational company bargaining. However, the lack of any specific rules regarding such negotiations leaves some legal problems open. The legal uncertainties related to the transnational company agreements require the clarification of legal concepts and the assessment of the effectiveness of the agreements in the realization of fundamental social rights within transnational companies

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This paper deals with the repressive regime in the private insurance market ('MSP'), supervised by SUSEP – Superintendência de Seguros Privados. The research focus is to investigate the structure and the application of the norms that govern SUSEP's regulatory activity, regarding the application of the administrative sanction of fine on the individual offender. The administrative accountability in these cases is analyzed. For that, the theory of sanctioning is dealt with, dealing with the violation and the administrative sanction, especially the administrative penalty of fine. Some of the main principles of administrative sanctioning law are also highlighted, such as due process, lawfulness, characteristics and culpability. It also addresses the issue of relativisation of legality in special compliance regimes. These issues are displayed in an environment of sectoral regulation, therefore, contextualizing the sanctioning power of regulatory agencies. The repressive regime of the MSP is systematized. It identifies the National Council of Private Insurance (CNSP), the Resource Council of the National Private Insurance System (CRSNSP) and SUSEP. The normative archetype of the repressive regime of the MSP is presented, especially CNSP Resolution 243/11. A confrontation between SUSEP's guidelines and decisions of the CRSNSP in the opposite direction is made, regarding the imposition of the administrative penalty of fine on the individual offender, due to its administrative responsibility. At the end, as an outcome of the research, a set of constraints that ensure a more consistent application of the administrative penalty of fines on individuals - when considered as offenders in the MSP – is proposed.
O presente trabalho aborda o regime repressivo no mercado de seguros privados ('MSP'), fiscalizado pela Superintendência de Seguros Privados (SUSEP). O problema de pesquisa é investigar a estrutura e a aplicação das normas que regem a atividade regulatória da SUSEP, no que toca a aplicação da sanção administrativa de multa sobre o infrator pessoa física. Analisa-se a responsabilização administrativa realizada nestes casos. Para tanto, aborda-se a teoria da sanção, tratando do ilícito e da sanção administrativa, em especial da penalidade administrativa de multa. Alguns princípios informadores do direito administrativo sancionador também são destacados, tais como o devido processo legal, a legalidade, a tipicidade e a culpabilidade. Aborda-se, também, a questão da relativização da legalidade nos regimes de sujeição especial. Estas questões são expostas em um ambiente de regulação setorial, portanto, contextualizando-se o poder sancionador dos órgãos reguladores. É realizada a sistematização do regime repressivo do MSP. Identifica-se o Conselho Nacional de Seguros Privados (CNSP), o Conselho de Recursos do Sistema Nacional de Seguros Privados (CRSNSP) e a SUSEP. O arquétipo normativo do regime repressivo do MSP é descrito, destacando-se a Resolução CNSP no 243/11. Realiza-se um confronto entre orientações da SUSEP e decisões do CRSNSP em sentido contrário, a respeito da imposição da sanção administrativa de multa sobre o infrator pessoa física, em razão da sua responsabilização administrativa. Ao final, como resultado de pesquisa, propõe-se um conjunto de condicionantes que asseguram uma aplicação juridicamente mais consistente da penalidade administrativa de multa sobre as pessoas físicas, quando consideradas como infratores no MSP.

Summaries in English, Afrikaans and Southern Sotho
The aim of this study was to assess the suitability of International Financial Reporting Standards (IFRS) adoption in Ethiopia. To this effect, the study focused on examining the key factors that would influence IFRS adoption in the context of Ethiopia, namely economic growth, economic openness, capital market development, level of accounting education as well as legal systems and government policies. The study used a mixed-method approach, which involved a survey and content analysis. While the survey was the primary research approach in this study, the secondary data analysis was used to obtain additional evidence to corroborate the information gathered through the survey. Descriptive statistics was used to analyse and interpret the data. The study results show that the aforementioned factors examined were not conducive to adopting IFRS, and thus IFRS was not regarded as suitable in Ethiopia at the time of this study. The study also revealed an absence of a single set of accounting standards in Ethiopia.
Die doel van hierdie studie was om die geskiktheid van Internasionale Finansiële Verslagdoeningstandaarde-aanneming (IFRS-aanneming) in Ethiopië te assesseer. Die studie het derhalwe daarop gefokus om die sleutelfaktore te ondersoek wat die IFRS-aanneming in die konteks van Ethiopië sal beïnvloed, naamlik ekonomiese groei, ekonomiese oopheid, kapitaalmarkontwikkeling, vlak van rekeningkundeopvoeding, asook regstelsels en regeringsbeleide. Die studie het ’n gemengdemetodebenadering gebruik, wat ’n ondersoek en inhoudsontleding ingesluit het. Hoewel die ondersoek die primêre navorsingsbenadering in hierdie studie was, is die sekondêre ontleding gebruik om bykomende bewyse te bekom om die inligting wat deur middel van die ondersoek ingesamel is, te bevestig. Beskrywende statistiek is gebruik om die data te ontleed en te interpreteer. Die resultate van die studie dui daarop dat die bogenoemde faktore wat ondersoek is, nie bevorderlik is om die IFRS aan te neem nie en derhalwe is die IFRS as nie geskik vir Ethiopië ten tye van hierdie studie beskou nie. Die studie het ook ’n afwesigheid van ’n enkele stel rekeningkundige standaarde in Ethiopië aan die lig gebring.
Maikaelelo a thutopatlisiso eno e ne e le go sekaseka go tshwanelega ga go amogelwa ga Seemo sa Tlhagiso ya Dipegelo Tsa Ditšhelete sa Boditšhabatšhaba (IFRS) kwa Ethiopia. Go fitlhelela seno, thutopatlisiso e totile go tlhatlhoba dintlha tsa botlhokwa tse di tlaa susumetsang go amogelwa ga IFRS mo bokaong jwa Ethiopia, e leng kgolo ya ikonomi, go bulega ga ikonomi, tlhabololo ya mmaraka wa matlotlo, seelo sa thuto ya palotlotlo gammogo le dithulaganyo tsa semolao le dipholisi tsa puso. Thutopatlisiso e dirisitse molebo wa mekgwa e e tswakaneng, o o akareditseng tshekatsheko ya diteng. Le fa tshekatsheko e ne e le molebo wa ntlha wa patlisiso mo thutopatlisisong eno, go dirisitswe tshekatsheko ya bobedi ya data go bona bosupi jwa tlaleletso go tshegetsa tshedimosetso e e kokoantsweng ka tshekatsheko. Go dirisitswe dipalopalo tse di tlhalosang go sekaseka le go ranola data. Dipoelo tsa thutopatlisiso di bontsha gore dintlha tse di tlhagisitsweng fa pele tse di tlhatlhobilweng di ne di sa siamela go amogela IFRS mme ka jalo IFRS ga e a tsewa e tshwanelegile go ka dirisiwa kwa Ethiopia ka nako ya thutopatlisiso eno. Gape thutopatlisiso e senotse gore ga go na le fa e le peelo e le nngwe ya palotlotlo kwa Ethiopia.
Financial Accounting
M. Phil. (Accounting Sciences)

With the implementation of more and more stringent measures to prevent money laundering, criminals are resorting to the expertise of lawyers for assistance in the formulation of increasingly complex money laundering schemes. This expertise is provided both wittingly and unwittingly. The purpose of this research was to consider whether the South African anti-money laundering legislation places suspicious transaction reporting obligations, which are in line with and meet international directives, conventions and best practice frameworks, on attorneys. The study entails a consideration of the suspicious transaction reporting obligations of lawyers introduced by the Financial Action Task Force, the European Union, the United Kingdom and South Africa and provides an understanding of the concept of money laundering, the money laundering process and the areas in which lawyers are vulnerable to money laundering. The research found that the suspicious transaction reporting responsibilities of attorneys in terms of South African anti-money laundering legislation are not in line with international frameworks and best practice.
Dissertation (MPhil)--University of Pretoria, 2014.
tm2015
Auditing
MPhil
Unrestricted

The function of a journalist is not only to inform but also to investigate. Since the public has a right to information, jurists need to protect journalists that report from dangerous war-torn regions in order to keep the world informed. As the primary reliable source and often eyewitness to humanitarian atrocities a journalist has a duty to report such atrocities. There has for several decades now been uncertainty regarding the fact whether journalists should be granted special protection or not. On the one hand it is argued that journalists should be protected in terms of humanitarian law due to their humanitarian function, the service that they render in facilitating the free flow of information to the world and the role that journalists play in society. On the other hand, some argue that the protection of journalists is not the responsibility of the international community but rather their individual national governments or local news organisations.
Jurisprudence
LL.M.