Tesis sobre el tema "C.p.a"

The object of this piece of work concerns the safeguards granted to the individual under the Italian administrative trial. More specifically the work is dedicated to the guarantees provided to the individuals by the European Convention for the Protection of Human Rights and Fundamental Freedoms and European Union law. The ECHR and the EU law (the latter, in particular, through the Charter of Fundamental Rights) provide individuals with a series of procedural guarantees whose compliance is the basis for the "fair trial". The administrative trial, however, presents some peculiarities that generate a number of doubts in the practical application of such guarantees. The Public Administration (necessary part of this judgment) from the procedural stage is already bound to comply with certain principles (therefore much earlier than the commencement of any litigation). Such principles are imposed by the law, Constitution, ECHR and EU law in order to achieve a "fair administrative trial". By consequence, the administrative act should therefore be "legitimate" in itself. Furthermore, while the claimant is pursuing its own (legitimate) individual interest, which may have been harmed by the contested measure or unlawful conduct adopted by the Public Administration, the aim pursued by the administration itself is only the overall interest of the community. The administrative trial contains an internal asymmetry between the positions of the parties involved. Such asymmetry is originated by the presumption of legality of the administrative actions, as well as by the public interest on which it is linked. In fact, under Italian law, as well as in most European countries, Administrative trial has always been separated from the civil trial. The question of the balance between the values at stake as a fundamental valuation criteria for the Constitutional Court, the Court of Human Rights and the Court of Justice, is absolutely unique in this field. How much the procedural rights of the individuals shall be safeguarded when such protection inevitably collides with the overriding public interest that the Public Administration shall enforce (which in turn takes the form of defense of other fundamental values, also protected by the Constitution, the ECHR and Union law)? In the development of this work the way in which the European Court of Human Rights and the Court of Justice deal with this difficult balance will also be analyzed. The analysis will be focused in particular on the case law of the Italian administrative procedure law. In addition, special attention will be paid to the way the Italian Constitutional Court, the Court of Cassation and the Trial Court deal with the jurisprudence of the European courts. The outcome is the finding of the existence of various levels of dialectical relationship between the jurisdictions which are characterized by moments of dialogue and other of breaking. Therefore the target is finding an "European" concept of "administrative fair trial" and analyzing in which way it practically develops within the Italian law. In this sense, no one can hardly overlook the objective efforts made by the legislator who, through the reform of article 111 of the Constitution and the entry into force of the Code of Administrative Procedure (CPA), has shown the intention of incorporating into our system the principles of fair trial as outlined (also) through an alignment of the levels of protection granted in the civil and in the administrative trial. However, despite these efforts, in some fields of Italian procedural law, it still persists a situation of advantage in favour to the Public Administration. The work is divided in three chapters. In the first one, after an overview of the universal generic obligations suitable to affect the administrative process in Europe, we will try to determine which guarantees the ECHR and the EU law (and, particularly, the Bill of Rights) are applicable to the administrative trial. In the second, the investigation focuses on the ways the Italian law suits the procedural guarantees of the ECHR and the EU law and on the possible intersections (both from the perspective of conflict and integration) between such guarantees or between them and the Constitution. This will be obtained by not forgetting the need for a coordination between the jurisprudence of the European Court of Justice, European Court of Human Rights and Constitutional Court. In the third chapter, after a brief presentation of the Italian system of split of jurisdiction, the investigation focuses on the manner in which the domestic, international and EU courts have organized the delicate balance that is studied in this work. This is done by outlining some problematic issues that arise in practice in the application of the principle of fair trial in the Italian administrative procedural system. To do this, it will be indicated some possible solutions related to certain interpretative issues still unresolved in our domestic law, or about cases of clear incompatibility between Italian law and the principle of fair trial, through an interpretation of internal rules that guarantees the enforcement of human rights. Upon completion of this work, based on the outcome outlined herein, the reader shall be able to understand if the process of development of the individuals' rights in the administrative process has arrived at a stable point of compromise between opposing interests, or rather should continue and overlaps to areas where the public administration still enjoys the typical privileges deriving from its particular status.
L'indagine oggetto di questo lavoro concerne le garanzie processuali di cui gode l'individuo nell'ambito del processo amministrativo italiano, e, più specificamente le garanzie ricavabili dalla Convenzione europea per la salvaguardia dei diritti dell'uomo e delle libertà  fondamentali e dal di-ritto dell'Unione europea. La CEDU ed il diritto dell'Unione Europea (quest'ultimo soprattutto attraverso la Carta dei diritti fondamentali) predispongono infatti una serie di garanzie processuali il cui rispetto contraddistingue quello che viene comunemente indicato come "giusto processo". Il processo amministrativo presenta però alcune peculiarità  che pongono, nell'applicazione di tali garanzie, non poche questioni. Infatti, la Pubblica amministrazione (parte necessaria di tale giudizio), già  nella fase procedimentale (e dunque ben prima dell'instaurazione di un eventuale contenzioso), è vincolata al rispetto di determinati principi, posti dalla legge, dalla Costituzione, dalla CEDU e dal diritto dell'Unione, nell'ottica di realizzare una sorta di "giusto procedimento amministrativo"; l'agire amministrativo dovrebbe dunque essere già  di per sé "legittimo". Inoltre, mentre il ricorrente persegue un proprio (legittimo) interesse individuale, leso dal provvedimento impugnato o comunque dall'illegittimo comportamento posto in essere dalla Pubblica amministrazione, il fine perseguito da quest'ultima è quello dell'interesse della collettività. Il processo amministrativo presenta dunque un profilo di asimmetria fra le posizioni delle parti in causa, originato tanto dalla presunzione di legittimità  dell'azione amministrativa, quanto dall'interesse pubblico ad essa sotteso, tale per cui, nell'ordinamento italiano, così come nella maggioranza degli Stati europei, esso è sempre stato distinto dal processo civile. Il problema del bilanciamento fra valori, fondamentale criterio di valutazione tanto della Corte costituzionale, quanto della Corte EDU e della Corte di giustizia, si pone dunque in tale ambito in maniera assolutamente peculiare: fino a che punto tutelare i diritti processuali dei singoli, nel momento in cui la tutela in questione va inevitabilmente a collidere con l'interesse pubblico tutelato dalla Pubblica Amministrazione, il quale a sua volta si sostanzia nella difesa di altri valori fondamentali, tutelati anch'essi dalla Costituzione, dalla CEDU e dal diritto dell'Unione? Nel corso di questo lavoro si analizza quindi il modo attraverso il quale la Corte europea dei diritti dell'uomo e la Corte di giustizia affrontano tale difficile bilanciamento, concentrandosi in particolare sulla giurisprudenza relativa al diritto processuale amministrativo italiano. Inoltre, una particolare attenzione viene posta al modo in cui i giudici italiani, costituzionale, di legittimità  e di merito, si pongono nei confronti della giurisprudenza di tali corti, riscontrando l'esistenza fra le giurisdizioni proprie dei vari livelli di un rapporto dialettico, nell'ambito del quale si alternano momenti di dialogo e di rottura. L'obbiettivo è quindi quello di rinvenire, all'esito di tale analisi, una nozione europea di giusto processo amministrativo e di analizzare in quale maniera essa si cali in concreto nell'ordinamento italiano. In tal senso, non si può certo trascurare l'oggettivo sforzo compiuto dal legislatore che, attraverso la riforma dell'art. 111 della Costituzione e l'entrata in vigore del Codice del processo amministrativo (c.p.a.), ha mostrato di voler recepire nel nostro sistema processuale i principi del giusto processo così delineati, (anche) attraverso un allineamento del livello di tutela garantito nel processo civile e nel processo amministrativo. Tuttavia, nonostante tale impegno, continuano a permanere nell'ordinamento italiano situazioni di evidente vantaggio in favore della Pubblica Amministrazione. Il lavoro si articola in tre capitoli. Nel primo, dopo una panoramica sugli obblighi di carattere universale idonei ad incidere sul processo amministrativo in Europa, si cerca di determinare quali garanzie presenti nella CEDU e nel diritto dell'Unione europea (e, particolarmente, nella Carta dei diritti) siano applicabili al processo amministrativo. Nel secondo, l'oggetto dell'indagine si concentra sulle modalità  attraverso le quali l'ordinamento italiano si adatta alle garanzie processuali della CEDU e dell'Unione, nonchè sulle possibili intersezioni (tanto in ottica di conflitto quanto di integrazione) fra tali garanzie oppure fra di esse e la Costituzione, senza prescindere da un approfondimento sul coordinamento processuale della giurisprudenza della Corte di giustizia, della Corte EDU e della Corte costituzionale. Nel terzo capitolo, infine, dopo una breve presentazione del sistema italiano di riparto di giurisdizione, l'indagine si focalizza sulla maniera in cui le giurisdizioni interne, internazionali e dell'Unione abbiano effettuato il delicato bilanciamento che è oggetto di questo lavoro, presentando alcune questioni problematiche che si pongono in concreto nell'applicazione del principio del giusto processo nel sistema processuale amministrativo italiano. Per fare questo, si indicano alcune possibili soluzioni rispetto a determinate questioni interpretative ancora irrisolte nel nostro diritto nazionale, oppure rispetto a situazioni di palese incompatibilità  dell'ordinamento italiano col principio del giusto processo, attraverso un'interpretazione delle norme interne orientata alla tutela dei diritti umani. All'esito di tale percorso, così delineati gli elementi in campo, sarà  per il lettore possibile comprendere se il processo di allargamento dei diritti degli individui nel processo amministrativo sia arrivato ad uno stabile punto di mediazione fra opposti interessi, oppure debba piuttosto continuare, andando a toccare gli ambiti dove ancora alla Pubblica Amministrazione è riservata una situazione di privilegio, legata alle sue indubbie peculiarità.

La monnaie est un instrument du développement économique. Elle joue un rôle essentiel sur l'équilibre macroéconomique (prix, niveaux d'activité, équilibre externe). Le volume et la valeur de la production dépendent de la monnaie. La production est fonction de la demande exprimée en monnaie. Or les approches orthodoxes relatives au financement du développement sont centrées sur le postulat de l'épargne préalable. Ce postulat ne semble plus cadrer aujourd'hui avec la situation monétaire et financière de la plupart des économies en développement. Notre thèse propose une analyse alternative (hétérodoxe) du financement du développement articulée autour d'une approche fondée sur le postulat de la monnaie. Notre thèse s'efforce d'apporterdes éléments de réponse à l'interrogation suivante : sous quelles conditions une stratégie du développement axée sur le financement par création monétaire pourrait s'avérer possible dans le cas des pays africains de la zone CFA ?

Mestrado em Administração e Gestão Pública
O presente trabalho pretende analisar os efeitos de um sistema de avaliação do desempenho, o SIADAP, tendo em conta o artigo 52 (SIADAP3) da Lei 66- B/2007. Considerou-se importante examinar o estado da arte da avaliação do desempenho, essencialmente, os três componentes que integram este sistema (objectivos, instrumentos e procedimentos), assim como, o seu estado na Administração Pública em Portugal. Averiguou-se os seus efeitos e suas aplicações sobre três dimensões: o desempenho, a identificação das necessidades de formação e desenvolvimento e a motivação. De modo a responder à questão de investigação, recorreu-se à Câmara Municipal de Aveiro para perceber os efeitos reais do SIADAP3. Reflectidos vários factores, concluiu-se que não há um enquadramento directo das necessidades de formação dos trabalhadores nas acções de formação oferecidas. Mas, existe um consenso de que o SIADAP3 permite com maior facilidade a obtenção das informações sobre as necessidades de cada trabalhador. Constatou-se, também que a aplicação do SIADAP3 limita-se aos conteúdos de obrigatoriedade.
This study pretends to examine the effects of a system of performance evaluation, SIADAP, relatively the article 52 (SIADAP3) of the Law 66-B/2007. It was considered important to examine the state of the art of performance evaluation, essentially, three components that comprise this system (objectives, instruments and procedures), as well as their status in Public Administration in Portugal. It was found the effects and application on four dimensions, performance, identification of training needs and development and motivation. In order to answer the research question, we used the methodology of case study in C.M.A. Reflected several factors, concluded that there isn’t a direct framework of the training needs of workers in the training offered. But there is a consensus that SIADAP3 allows more easily obtain information about the needs of each worker. It was also concluded that the SIADAP3 application is limited to content requirement.

Desde la década de los años 90 surgen movimientos reivindicatorios de los pueblos originarios, acompañados por el sustento ideológico de los trabajadores de la clase media y líderes destacados del sector campesino: Marcial Fabricano, Evo Morales Ayma, Román Loayza y Felipe Quispe Huanca. Quienes, perdiendo miedo a la elite gobernante partidista, cuestionan la vida institucional del Estado Social y Democrático de Derecho de Bolivia . Es inminente el descontento de la sociedad boliviana que se expresó en avalancha de protestas, marchas a la sede de Gobierno, bloqueo de caminos hasta las últimas consecuencias, masivas movilizaciones de afronte y huelgas de hambre instalados en piquetes; con una sola decisión de enfrentar al Estado neoliberal de economía de libre mercado que permitió la venta de empresas estratégicas y saqueo de los recursos naturales por las trasnacionales. Situación que indudablemente desnudó a la luz pública la crisis estructural que vivió Bolivia desde su fundación y esencialmente a partir del año 2000 hasta el año 2005. Fantasmas de ingobernabilidad, inestabilidad, ilegitimidad política rondó y ronda por los escenarios del poder estatal, colmando la paciencia de los bolivianos, quienes exigieron Asamblea Constituyente, para construir un nuevo Estado más equitativo, solidario, justo y soberano; integrador de todas las nacionalidades existentes en el territorio boliviano

Building on the existing analytical literature, I examine ornamentation in C. P. E. Bach’s keyboard works, looking particularly at the interaction between the ornamentation and deeper aspects of the music, including motifs, harmony and voice-leading structure. It is natural for people to assume that embellishments are not essential elements of a composition. The Oxford English Dictionary defines an ornament as “an accessory or adjunct, primarily functional, but often also fancy or decorative.” Felix Salzer (1986) observes that typically, “at best, ornaments are granted an animating effect,” and that any “deeper significance” is rejected. On the other hand, Salzer credits Heinrich Schenker with contributing to the understanding not only of practical performance issues, but also of “the profound meaning of ornaments, their inner content, and their psychological effect;” or in other words, “the true meaning of Bach’s embellishments.” Eight keyboard sonatas and sonatinas composed by Bach during the 1740s exist in two versions, the later of which arise from revisions made several years after the original composition. These works are collected in a multivolume catalogue called Nachlassverzeichnis (NV) that was published in 1790. According to David Schulenberg’s observation (1988), “the description of the revised versions as erneuert (renewed, in NV) suggests that Bach regarded [the superficial aspects of his mature style such as the florid written – out melodic embellishment] as involving a profound refashioning.” By making a detailed comparison between the early and later versions, looking especially at the additional ornamentation in the latter, I demonstrate the importance of Bach’s ornamentation as a significant constituent of his musical material through its interaction with underlying structures, establishing that, for Bach, ornamentation should not be considered to be merely adjunct decoration.

Ogni volta che un fatto commesso da un lavoratore costituisca contemporaneamente un illecito penale e un illecito disciplinare si profilano interferenze tra il procedimento penale e il procedimento disciplinare. Nel settore del lavoro privato i rapporti tra i due procedimenti sono ispirati al principio di reciproca autonomia, con la conseguenza che il datore di lavoro esercita il potere disciplinare indipendentemente dall’azione penale. Vi sono, tuttavia, delle ipotesi in cui la giurisprudenza e la contrattazione collettiva hanno individuato dei meccanismi di raccordo tra i diversi procedimenti. Viene a delinearsi una disciplina disomogenea, che nell’applicazione pratica risente di soluzioni calibrate in base alla singola fattispecie concreta. Peraltro, nel caso di impugnazione della sanzione disciplinare davanti al giudice civile, è necessario considerare gli effetti del giudicato che la sentenza penale può esprimere in quel giudizio ai sensi dell’art. 654 c.p.p. Diversamente, nei settori del pubblico impiego e delle libere professioni ha mantenuto per molto tempo un ruolo centrale l’istituto della pregiudizialità penale che impone la sospensione del procedimento disciplinare quando per lo stesso fatto il p.m. ha esercitato l’azione penale. Il procedimento disciplinare rimane sospeso fino agli esiti del giudizio penale e la sentenza esprime efficacia di giudicato ai sensi dell’art. 653 c.p.p. Una serie di recenti riforme, tuttavia, ha in parte abbandonato la sospensione necessaria del procedimento disciplinare, al fine di rendere più celere la risposta disciplinare a gravi illeciti compiuti dai pubblici dipendenti e dai liberi professionisti. Gli interventi del legislatore non riguardano generalmente tutti i pubblici impiegati e i liberi professionisti, ma soltanto alcune particolari categorie, e ciò determina ulteriori asimmetrie tra i diversi settori. La presente tesi di dottorato cerca di ricostruire la complessa rete dei rapporti tra processo penale e procedimenti disciplinari in materia di lavoro, sottolineando le incongruenze di un sistema che, da un lato, sponsorizza l’autonomia fra i diversi settori dell’ordinamento e, dall’altro lato, fatica ad abbandonare l’idea del necessario coordinamento tra gli esiti di procedimenti di natura diversa aventi per oggetto il medesimo fatto.
Whenever an offence committed by a worker is at the same time both a criminal offence and a disciplinary offence, it may cause interferences between criminal proceeding and disciplinary proceeding. In the private sector, relationships between the two proceedings are based on the principle of mutual autonomy, with the result that the employer's disciplinary power is independent of the criminal action of the public prosecutor. There are, anyway, some hypotheses in which sentencing decisions and collective bargaining agreements have found some processes to connect the two proceedings. That creates a not homogeneous discipline which, in practical applications, is influenced by the solutions provided to the specific cases. Moreover, in case of contestation of the disciplinary sanctions before a civil judge, it is necessary to consider the effect of the res judicata which the criminal judgment can express in that civil proceeding pursuant to Article 654 Code of Criminal Procedure. In public employment and in liberal professions, on the contrary, a prejudicial approach, which imposes the stay of proceedings when for the same offence a public prosecutor has promoted a criminal action, has maintained a central role for a long time. The disciplinary proceeding stays until the conclusion of the criminal process, and the judgment is equivalent to the res judicata, pursuant to Article 653 Code of Criminal Procedure. Anyhow, a series of recent reforms, has partly dropped the principle of prejudicial approach and the rule of stay of proceedings in order to accelerate the disciplinary response to a disciplinary offence made by public employees and freelances. The interventions of the legislator do not generally refer to all public employees and freelances, but only to some particular categories, and that causes further asymmetries among the different sectors, such as civil servants, council workers, university professors, diplomats, lawyers, architects, doctors etc. This Ph.D. dissertation tries to reconstruct the complex network of relations between criminal and disciplinary proceedings on job matters by highlighting the incongruities of a system which, on the one hand sponsors the autonomy among different sectors of the legal system and on the other hand finds it difficult to give up the idea of a necessary coordination of the results of the proceedings of different nature, having the same offence as their subject.

PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO
COORDENAÇÃO DE APERFEIÇOAMENTO DO PESSOAL DE ENSINO SUPERIOR
PROGRAMA DE SUPORTE À PÓS-GRADUAÇÃO DE INSTS. DE ENSINO
PROGRAMA DE SUPORTE À PÓS-GRADUAÇÃO DE INSTITUIÇÕES COMUNITÁRIAS DE ENSINO PARTICULARES
A tese Cidade em fragmentos: Imagens urbanas nas crônicas de C.D.A. para o Correio da Manhã propõe investigações sobre a produção escrita de Carlos Drummond de Andrade elaborada para a coluna Imagens, no período de 1954 a 1968, no jornal Correio da Manhã, cujos textos foram arquivados pelo próprio autor. O presente estudo tem como objetivo analisar, sobretudo, crônicas, tendo em vista a construção de um pensamento por imagens do cotidiano urbano, realizada pelo cronista, o qual investiu na representação de temas banais e comuns para elaborar uma escrita que descreve a cidade em fragmentos. Desse modo, pretende-se trabalhar com um quadro teórico sob uma perspectiva comparatista que permita ler essas imagens como miniaturas metropolitanas, bem como discutir a profusão da experiência urbana. Nesse contexto, as crônicas que revelam um imaginário da cidade, reproduzidas nas séries Imagens urbanas, Imagens de rua, Imagens de pedestre e Imagens de lotação, são o foco desta exposição interpretativa, e fazem circular os textos drummondianos em um contexto diferenciado da sua produção (circulação) no jornal. Assim, atualizam leituras possíveis a partir dos desdobramentos do suporte e das suas materialidades que permitem ressignificar a crítica sobre crônica moderna no Brasil, em especial, no que concerne à produção de C.D.A.
The thesis City in fragments: Urban images in the chronicles of C.D.A for the Correio da Manhã proposes investigations on the written production of Carlos Drummond de Andrade elaborated for the column Images, that maintained, between the period of 1954 to 1968, in the newspaper Correio da Manhã and filed by the own author. The present study aims to analyze, mainly, chronicles, in view of the construction of a thought by images of urban daily life, carried out by the chronicler, who invested in the representation of banal and common themes to elaborate a writing that describes the city in fragments. In this way, we intend to work with a theoretical framework from a comparative perspective that allows us to read these images as metropolitan miniatures, as well as to discuss the profusion of the urban experience. In this context, the chronicles that reveal an imaginary of the city, reproduced in the series urban images, street images, pedestrian images and bus images, are the focus of this interpretative exhibition and circulate the texts of Drummond in a differentiated context of its production (circulation) in the newspaper. Thus, they update possible readings from the unfolding of the support and its materialities that allow to re-signify the critique about modern chronicle in Brazil, in special, of the production of C.D.A.
La tesis Ciudad en fragmentos: Imágenes urbanas en las crónicas de C.D.A para el Correio da Manhã propone investigaciones sobre la producción escrita de Carlos Drummond de Andrade elaborada para la columna Imágenes, que mantuvo, entre el período de 1954 a 1968, en el Correio da Manhã y archivado por el propio autor. El presente estudio tiene como objetivo analizar, principalmente, crónicas, teniendo en vista la construcción de un pensamiento por imágenes del cotidiano urbano, realizado por el cronista, que invirtió en la representación de temas banales y comunes para elaborar una escritura que describa la ciudad. en fragmentos. De esta forma, pretendemos trabajar con un referencial teórico a partir de una perspectiva comparativa que nos permita leer esas imágenes como miniaturas metropolitanas, así como discutir la profusión de la experiencia urbana. En este contexto, las crónicas que revelan un imaginario de la ciudad, reproducidas en las series imágenes urbanas, imágenes de calle, imágenes de peatones y imágenes de lotación, son el foco de esta exposición interpretativa y circulan los textos de Drummond en un contexto diferenciado de su producción (circulación) en el periódico. Así, actualizan lecturas posibles a partir del desdoblamiento del soporte y sus materialidades que permiten resignificar la crítica sobre la crónica moderna en Brasil, en especial, de la producción de C.D.A.

La tesi si occupa della disciplina legale del funzionamento dell organo amministrativo e dell invalidità delle decisioni gestorie, nel modello di default della s.r.l. Lo studio prende le mosse dalla constatazione che nel modello legale, in assenza di diverse disposizioni dello statuto, le norme in materia sono abbastanza scarne. Diversamente dalla s.p.a., infatti, nulla è espressamente prescritto in merito al procedimento di formazione della volontà dell organo collegiale. Allo stesso modo, il codice tace in ordine alla disciplina delle eventuali invalidità delle decisioni degli amministratori (sia del c.d.a., sia dell amministratore unico) e delle conseguenti impugnative, salvo che nell art.2475-ter c.c., per quel che riguarda le deliberazioni collegiali viziate da conflitto di interessi. Lo scopo della tesi, dunque, è quello di risolvere i diversi nodi interpretativi che vengono in rilievo, considerato anche la rilevanza che un indagine di questo tipo assume a causa di una prassi notarile volta a ripetere o a richiamare automaticamente le norme in tema di s.p.a. per gli aspetti non espressamente disciplinati nello statuto tipico della s.r.l., in tal modo svilendo l anima della riforma e non valorizzando i tratti tipologici della nuova società. In questa ottica, nella tesi, si ritiene opportuno ricercare, in via preliminare, un criterio ermeneutico che valga a dare una base certa alle soluzione che vengono prospettate. Con riferimento ai profili su cui il legislatore resta silente, si è cercato anzitutto di attribuire un significato a tale scelta, prendendo in considerazione le caratteristiche tipologiche della s.r.l. e l esigenza di rintracciare anche nel tipo in esame la stessa funzione che le regole mancanti tendono a realizzare. Una volta accertata, in tal modo, l esistenza di lacune, il metodo cui si è fatto ricorso per la loro integrazione è quello dell analogia ex art. 12 prel. Date queste premesse (esaminate e approfondite nel primo capitolo della tesi), il lavoro si articola in altri tre capitoli. Il secondo capitolo si occupa del procedimento di formazione della volontà dell organo collegiale (ed in particolare, dei tempi e dei modi di convocazione, delle riunioni e delle deliberazioni); il terzo capitolo prende in esame la possibilità di delegare le funzioni amministrative a singoli amministratori; il quarto capitolo, invece, esamina l invalidità delle decisioni gestorie, partendo dall interpretazione dell unica disposizione normativa prevista al riguardo, ovvero quella relativa alle deliberazioni adottate in conflitto di interessi, e proseguendo con l analisi di una possibile disciplina generale sull invalidità delle delibere del c.d.a..

Vista la necessità di migliorare le prestazioni sismiche delle costruzioni, in particolare di quelle prefabbricate, in questa tesi è stato studiato il comportamento di un particolare tipo di collegamento fra pilastro prefabbricato e plinto di fondazione, proposto e utilizzato dalla ditta APE di Montecchio Emilia. Come noto, l'assemblaggio degli elementi prefabbricati pone il problema delle modalità di collegamento nei nodi, le quali condizionano il comportamento statico e la risposta al sisma dell'insieme strutturale. Per studiare il comportamento del collegamento in questione, sono state effettuate delle prove di pressoflessione ciclica su due provini. Inoltre, sono stati sviluppati dei modelli numerici con l'obiettivo di simulare il comportamento reale. Si è utilizzato il software Opensees (the Open System for Earthquake Engineering Simulation), creato per la simulazione sismica delle strutture.

1. – The title of the final dissertation is The limits of the res judicata effect of criminal judgments in “other” civil proceedings according to art. 654 c.p.p. Methodological foundations for a subsequent study. 2. – The research carried out during the doctoral cycle takes its roots in the discipline dedicated to the res judicata effect of the criminal judgement in “other” civil proceedings, as per art. 654 of the Italian code of criminal procedure [hereinafter “c.p.p.”]. The analysis of the law and of the doctrine has led to detect some critical interpretations, in particular in relation to its scope and to the subjective and objective limitations to the res judicata effect of the criminal judgement in subsequent civil proceedings. In addition, the analysis of the edited jurisprudence in relation to the rule in question has led to observe an incoherent application of the said discipline. The analysis of the most relevant doctrine and jurisprudence confirms the numerous interpretative perplexities that involve the discipline set in art. 654 c.p.p., in particular with regard to its divergence from the principles that govern the res judicata according to the traditional doctrine in civil procedural law. The same notes were also the subject of the recent XXXII National Conference of the Italian Association of Civil Procedural Law Scholars on The Statute of the Judge and the Assessment of Facts (Messina, 27-28 September 2019). 3. – At a methodological level, the research has been carried out by elaborating a complete bibliography on each of the main topics dealt with. The essays, the articles and the most relevant jurisprudence have been examined with scientific method in order to obtain a more complete vision of the topics covered by the dissertation. Specific consideration was given to the contribution ZUMPANO, Rapporti tra processo penale e processo civile, Turin, 2000, on the relationship between criminal and civil proceedings. Each issue developed in the dissertation has been addressed with the conceptual and dogmatic instruments of civil procedural law science; they have also been applied to the analysis of issues belonging to criminal procedural law. According to this, the author often found a difficulty in the translation, both terminological and conceptual, of the basic institutions between the two procedural law sciences. 4. – The primary result of the research was to redefine the object of the final work. It regards the logical and legal premises necessary for an analysis of art. 654 c.p.p., to be carried out later in time. In this way, the structure of the final report is divided into three chapters. (1) The introductory premises on the res judicata effect of the criminal judgement in other criminal judgements having the same object (artt. 648 and 649 c.p.p.). (2) The hypothesis of a positive and binding effect of the criminal res judicata in subsequent criminal judgements having a different object. (3) The res judicata effect of the criminal judgement in civil tort and damage judgements (artt. 651-652 c.p.p.) and the relative premises: (i) the right to compensation relating to crimes (art. 185 of the criminal code) and (ii) the damage claim in the criminal proceedings (artt. 74 ff. c.p.p.) and in the civil proceedings. 5. – Considering all the elements, the dissertation deals with some issues that constitute the leitmotiv of the work. They are, first, the typical object of a criminal judgement as a fact. Second, the classification of the notion of crime as a prejudicial element in a technical sense. Third, the definition of the right to compensation for damages related to a crime. Fourth, the scope of application of the discipline dedicated to the damage claim related to a crime. Fifth, the peculiarities of the discipline of the res judicata effect of criminal judgement in civil proceedings in relation to its scope of application and its subjective limitation.

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Describe el diseño de una planta de tratamiento de aguas residuales, conformado por Lagunas de Estabilización Facultativas. La cámara de rejas es un dispositivo formado por barras metálicas paralelas, del mismo espesor e igualmente separados. Se destina a la remoción de solidos gruesos en suspensión como cuerpos flotantes. Impide que pasen sólidos, para prevenir obstrucciones en la tubería de descarga a la laguna. El tratamiento primario se lleva a cabo en la Laguna Facultativa Primaria, la cual se diseña principalmente para la remoción de materia orgánica suspendida (SST) y no la obtención de un efluente de alta calidad, el resto pasa a la segunda etapa. La etapa secundaria en la Laguna Secundaria esencialmente es la eliminación de bacterias patógenas, además de su efecto desinfectante, estas lagunas cumplen otros objetivos como son la nitrificación del nitrógeno amoniacal, la eliminación de ciertos nutrientes, la clarificación del efluente y como consecuencia de esto el efluente se encuentra bien oxigenado. Una vez realizado los cálculos para el diseño de la planta podremos comparar, si las aguas ya tratadas pueden ser reutilizables en la agricultura. Se dispondrá la colocación de una Geomembrana HDPE de 1mm de espesor, que impida la filtración e infiltración de las aguas hacia las lagunas.
Trabajo de suficiencia profesional

An efficient way of analyzing survival clinical data such as cancer data is a great concern to health experts. In this study, we investigate and propose an efficient way of handling survival clinical data. Simulation studies were conducted to compare performances of various forms of survival model techniques using an R package ``survsim". Models performance was conducted with varying sample sizes as small ($n5000$). For small and mild samples, the performance of the semi-parametric outperform or approximate the performance of the parametric model. However, for large samples, the parametric model outperforms the semi-parametric model. We compared the effectiveness and reliability of our proposed techniques using a real clinical data of mild sample size. Finally, systematic steps on how to model and explain the proposed techniques on real survival clinical data was provided.

Il presente elaborato è dedicato allo studio del giudizio di rinvio che si svolge davanti al giudice civile a seguito dell’annullamento della sentenza penale ai soli effetti civili, ai sensi dell’art. 622 c.p.p. In particolare, l’obiettivo del presente studio è quello di individuare - nel silenzio della legge - la disciplina propria di questo particolare giudizio, giudizio che costituisce un punto di contatto tra sistema processuale penale e sistema processuale civile. Premessi brevi cenni - nel primo capitolo - in merito all’evoluzione della disciplina del rapporto tra azione civile e azione penale, al fine di inquadrare l’istituto dell’annullamento della sentenza penale ai soli effetti civili, l’indagine si sofferma - nel secondo capitolo - sull’individuazione delle ipotesi applicative dell’art 622 c.p.p. Una volta chiariti ratio e oggetto del giudizio di rinvio in esame, l’elaborato esamina le soluzioni proposte dalla dottrina e dalla giurisprudenza in merito a struttura, funzione, natura, caratteri, limiti e regole processuali, giungendo ad affermare che non possono essere applicate direttamente ed esclusivamente le norme del codice di procedura civile che disciplinano lo svolgimento del giudizio di rinvio. L’analisi si occupa, quindi, di illustrare come, e in che termini, devono essere coordinate disciplina processuale penale e disciplina processuale civile.
This paper addresses the proceedings called “giudizio di rinvio” before the civil judge following the declaration of the judgment as null and void (“annullamento”) with respect to its civil effects only, ex Article 622 of the Italian Code of Criminal Procedure. In particular, this paper aims at identifying - in the absence of ad hoc law provisions - the proper rules for this peculiar proceedings, the latter being a point of contact between the criminal procedure system and the civil procedure system. In Section first, with the aim at framing the procedure relating to the declaration as null and void (“annullamento”) of the criminal judgement with respect to its civil effects only, this paper briefly addresses how the rules applicable to the relationship between civil action and criminal action have developed. In the Section second, this paper addresses the cases wherein Article 622 of the Italian Code of Criminal Procedure is applicable. Once the ratio and the scope of the “giudizio di rinvio” has been addressed, this paper analyses the solutions proposed by the Italian Authors and case laws with respect to structure, purpose, nature, characters, limitations and procedural rules, concluding that the civil procedure rules governing the “giudizio di rinvio” cannot be applied directly and exclusively. Accordingly, this paper illustrates how the applicable criminal procedure rules and civil procedure rules should be coordinated.

It may happen that the execution process will be "involved" in various capacities, third parties with respect to the creditor and the debtor enforceable. In general, it refers to all those people not having the status of a party. As will be thoroughly analyzed in later discussion, the third, at times, is affected by the execution process in an unlawful manner, while in other cases its involvement is governed by the same code of ritual. The purpose of this doctoral thesis will be to the analysis of the procedural position of those third parties, and verification of the existence of protection mechanisms. Advance that you will refer exclusively to those patients is unrelated to the relationship of substance referred to enforcement, both at the executive process. Summarizes briefly the plan of this investigation, three sets of issues will be addressed. First, you must define the concept of a third party to the execution process. This is an analysis that will require to address two issues at the outset: that the application be heard in the executive and the executive process. The identification of the third component is, in fact, to develop the concept of a party, and as a result of an application for the enforcement process. Then framing this process as part of the parties, deserves to be addressed the correlative problem of the principle of adversarial enforcement process. A search of this kind can not dispense with specific reference to the concept of a party, which came in the process of developing knowledge in order to transfer the conclusions reached in such a place in the executive process. Secondly, once defined the concept of the third, followed by a section identifying the various third parties which are relevant in the execution process, through an analysis of case law and doctrinal elaboration on that point. Will follow and will close an investigation of the analysis tool of the opposition of the third implementation of Article. 619 CPC, as a tool, par excellence, the protection available to the third.

With Legislative Decree no. 131 of 13 August 2010, the Italian Legislator has radically amended the third paragraph of Article 79 of the Italian Industrial Property Code, introducing the «judicial limitation of patent claims». The aforementioned rule provides that, «in proceedings concerning nullity [of a patent], the patent holder has the right to submit to the Court, at any stage or instance of the proceedings, a reformulation of its claims that remains within the limits of contents of the patent application as initially filed and that does not extend the protection conferred by the granted patent». The amendment to the third paragraph of Article 79 of the Italian Industrial Property Code has led the interpreter to wonder about the compatibility of the institution of the «judicial limitation of patent claims» with the domestic civil procedure system and, in particular, with the legal provisions that require the definition of the thema decidendum and the thema probandum in limine litis, with limited possibility for the parties to allege new facts, to modify the claims as initially filed or to bring new ones during the proceedings. This work has therefore the aim to understand, first of all, whether or not the proposal of the limitation of patent claims during the proceedings causes the introduction of new facts and, in case of positive answer, how to coordinate it with the limitations generally provided for by our civil procedural system; secondly, whether or not the limitation of patent claims in any stage and instance of the nullity proceedings of patent is to be considered as a modification of the subject matter brought before the Court and, in the event of a positive answer, how such amendment could be considered in compliance with the limitations provided for by our procedural rules and principles on emendatio and mutatio libelli, certainly applicable to the intellectual property litigations.

This dissertation examines pre-Kantian rational philosophy and the development of the discipline of aesthetics in the North German Enlightenment. With emphasis on the historical conception of the physiological and psychological experience of music, this project determines the function of music both privately and socially in the eighteenth century. As a result, I identify the era of rational aesthetics (ca.1750-1800) as a music-historical period unified by the aesthetic function and metaphysical experience of music, which inform the underlying motivation for musical styles, genres, and means of expression, leading to a more meaningful and compelling historical periodization. The philosophy of Alexander Baumgarten, Johann Georg Sulzer, and others enable definitions of the experience of beautiful objects and those concepts related to music composition, listening, and taste, and determine how rational aesthetics impacted the practice, function, and ultimately the prevailing style of music in the era. The construction, style, and performance means of the free fantasia, the most personal and expressive genre of the era, identify its function as the private act of solitude, or a musical meditation. An examination of pleasure societies establishes the role of music in performance and discussion in both social gatherings and learned musical clubs for conveying the morally good, which results in the spread of good taste. Taken together, the complimentary practices of private and social music played a significant role in eighteenth-century life for developing the self, through personal taste, and society, through a morally good culture.

This work aims to understand if the call on the guarantee institute, belonging to the civil trial (art. 106 c.p.c.), could be applied also in the administrative trial, even if there is not a clear citation of this one in the administrative procedure code. In that code the art. 39 is only a reference to the rules of the civil procedure code, just in case that they are compatible or expression of general principles. This study arises because after that the administrative procedure code has become effective in 2010, the administrative judge’s exclusive jurisdiction (the one extended to subjective rights) was enlarged. In particular, as explained in the art. 30, the autonomy of the compensation judgment has been consolidated. On the one hand, indeed, the applicability of the call on the guarantee institute is obviously conceivable only in the compensation judgment, and on the other hand the actual extension of exclusive jurisdiction needs to ensure an effective protection to subjective rights, not less than one offered by ordinary courts. That is why a contact must be made between civil trial and administrative trial. The first part of this research focuses on the call on the guarantee institute in the civil trial. The two different cases included in art. 106 c.p.c. – that are common issue call and call on the guarantee – have been analyzed for this purpose. Chapter two outlines, first, the differences between administrative jurisdiction and ordinary jurisdiction – because the applicability of the call on the guarantee institute in the administrative trial is a matter of jurisdiction –, then, the evolution of administrative judge’s exclusive jurisdiction and the evolution of compensation judgment, from its origins, to the actual administrative procedure code. Chapter three examines practical cases, extracted also from the case law, where the need for the call on the guarantee may be identified. Chapter four explores legislation, general principles and case law that allow the application of art. 106 c.p.c. in the administrative trial. The analysis focuses mainly on the principle of concentration of protections, in particular as interpreted by Joined Chambers of the Court of Cassation. It has been deliberated that, when many actions belonging to different jurisdictions come together into a single framework, the administrative judge’s knowledge – in the exclusive jurisdiction areas – prevails over the ordinary court’s one. In the exclusive jurisdiction areas, indeed, administrative judge has more powers than ordinary court and this fact justifies derogating from the above rules on assignment for reasons of connections between cases. Chapter five outlines the appropriate tool for ensuring the call on the guarantee in the administrative trial: the cross appeal governed by art. 42 c.p.a. The cross appeal, indeed, introduces new applications in a trial which has already begun thanks to the main action
Il presente lavoro si propone di verificare se l'istituto della chiamata in garanzia, di natura processualcivilistica (art. 106 c.p.c.), sia applicabile al processo amministrativo, pur in assenza di uno specifico richiamo in tal senso nell’attuale codice del processo amministrativo, il cui art. 39 opera un mero rinvio alle norme del codice di procedura civile, qualora siano compatibili ovvero espressione di principi generali. Ciò che ha spinto ad intraprendere tale ricerca è il fatto che, in seguito all'entrata in vigore del codice del processo amministrativo del 2010, si è ampliato l'ambito della giurisdizione esclusiva del giudice amministrativo – quella estesa anche ai diritti soggettivi – e, in particolare, si è consolidata l'autonomia del giudizio risarcitorio di cui all'art. 30 co. 2 c.p.a. Se da un lato, infatti, l’applicabilità dell’istituto della chiamata in garanzia al processo amministrativo è prospettabile, logicamente, soltanto nell’ambito del giudizio risarcitorio, dall’altro l’attuale estensione della giurisdizione esclusiva pone l’esigenza di assicurare un’efficace tutela dei diritti soggettivi, che non sia inferiore rispetto a quella offerta dal giudice ordinario. Risulta pertanto necessario un avvicinamento da parte del processo amministrativo nei confronti di quello civile. La prima parte delle ricerche si è concentrata sullo studio dell'istituto della chiamata in garanzia nel processo civile. Si sono analizzate, a tal fine, le due diverse fattispecie contemplate dall'art 106 c.p.c., ossia la chiamata del terzo per comunanza di causa e la vera e propria chiamata in garanzia. Nel secondo capitolo, previa disamina del riparto fra giurisdizione ordinaria ed amministrativa – posto che l’applicabilità dell’art. 106 c.p.c. al processo amministrativo impone necessariamente un problema di giurisdizione –, sono state tracciate le tappe di evoluzione della giurisdizione esclusiva del giudice amministrativo e, in un secondo momento, del giudizio risarcitorio, sino ad arrivare all’attuale codice del processo amministrativo. Il capitolo terzo, invece, è dedicato alla rassegna dei casi pratici, tratti anche dalla giurisprudenza, in cui può manifestarsi l’esigenza di effettuare una chiamata in garanzia. Nel capitolo quarto si sono analizzate le disposizioni normative, i principi generali e la giurisprudenza che rendono ammissibile concepire l’applicazione dell’art. 106 c.p.c. nel processo amministrativo. Un particolare approfondimento è stato dedicato al principio di concentrazione delle tutele, soprattutto alla luce dell’interpretazione della recente giurisprudenza delle Sezioni Unite della Corte di Cassazione, secondo cui, quando più domande formalmente rientranti nella giurisdizione di giudici diversi confluiscono in unico contesto, prevale il potere cognitivo del giudice amministrativo, ove egli sia titolare di giurisdizione esclusiva, a fronte della giurisdizione sui soli diritti propria del giudice ordinario. In questo caso, infatti, il giudice amministrativo è titolare di poteri maggiori rispetto a quelli riconosciuti al giudice ordinario e ciò giustificherebbe lo spostamento della giurisdizione per motivi di connessione. Nell’ultimo capitolo si è individuato lo strumento eventualmente idoneo ad introdurre la richiesta al giudice di chiamare in causa il terzo garante: il ricorso incidentale, disciplinato dall’art. 42 c.p.a. Mediante il ricorso incidentale, infatti, la parte resistente e il controinteressato possono introdurre domande nuove, che si innestano nell’ambito del processo introdotto con il ricorso principale

Det sker ständigt bedrägerier när det gäller lösenordshantering och e-postnätfiske, som det ser ut i nuläget kommer det att fortsätta. Uppsatsen grundar sig i en enkätundersökning som tar upp viktiga frågor inom dessa två områden. Arbetet syftar till att beskriva säkerhetsmedvetenheten bland studenter och att jämföra om det finns skillnader mellan kvinnor och män. Det insamlade materialet från enkätundersökningen har analyserats med datorprogrammet SPSS. Vidare presenteras och analyseras svaren från studenterna med tidigare forskning för att se om de differentierar. Därefter diskuteras frågorna ytterligare i förhållande till den teoretiska ramen, C.I.A - triangeln. Exempelvis resultatet av frågan om starkt lösenord visade på att kvinnorna i undersökningen hade bättre säkerhetsmedvetenhet än kvinnorna i en av källorna från den tidigare forskningen. Avslutningsvis visade resultaten att studenterna i enkätundersökningen hade en hög säkerhetsmedvetenhet. Det fanns inga större skillnader mellan kvinnor och män.

Notre thèse s’intéresse à une expérimentation, qui, à ce jour, n’a fait l’objet d’aucune évaluation au Sénégal. En choisissant particulièrement d’étudier le dispositif institutionnel de formation continue des enseignants sénégalais, nous voulons, d’une part, examiner la pertinence de ce modèle d’accompagnement assuré par les Conseillers Pédagogiques Itinérants (C.P.I.), et, d’autre part, étudier ses liens avec le paradigme du « praticien réflexif ». Cela revient à traiter principalement la question relative aux conditions de possibilité de l’émergence d’un nouveau paradigme en formation continue au Sénégal. Il s’agit, alors, du point de vue des faits, de savoir en quoi le dispositif C.P.I. est ou n’est pas le levier recherché, à quelles conditions il pourrait éventuellement le devenir. Nous chercherons, alors, chez les maîtres et les formateurs de notre population, grâce à nos enquêtes, des postures, attitudes et comportements révélant des indices qui pourraient renvoyer à l’émergence de la réflexivité pédagogique. Nous voulons en définitive vérifier l’hypothèse selon laquelle, le dispositif institutionnel des conseillers pédagogiques itinérants, né pour des raisons conjoncturelles et organisationnelles, peut effectivement être un levier permettant de développer le paradigme du « praticien réflexif » et corriger, par la même occasion, la faiblesse de la qualité de l’action éducative caractérisant présentement les enseignants dans le primaire au Sénégal. Une étude critique du « praticien réflexif » et de « l’analyse des pratiques accompagnées » en formation des maîtres, une enquête auprès des enseignants formés à travers le modèle pédagogique des C.P.I., une analyse de sa pertinence sur le terrain et un repérage des indices sur les données recueillies pouvant renvoyer à la réflexivité pédagogique nous permettront de valider notre hypothèse et de conceptualiser par la même occasion un nouveau paradigme de développement alternatif de la formation continue dans le système scolaire sénégalais
Our thesis deals with an experiment, which, to date, has not been formally evaluated in Senegal. By choosing particularly to analyze the Senegalese in-service teacher training system, we want, on the one hand, to consider the relevance of this coaching model provided by itinerant pedagogical advisors (I.P.A), and, on the other hand, to study the links between that model and the paradigm of the 'reflective practitioner '. All this comes down to mainly dealing with the question of the conditions related to the possibility of emergence of a new in-service training paradigm in Senegal. The aim is then, based on facts, to know to what extent the I.P.A. system is or isn’t the lever in mind, under what conditions it might possibly become so. Based on our investigations, we will then seek among the teachers and trainers of our population, the postures, attitudes and behavior revealing clues that could refer to the emergence of pedagogical reflexivity. Ultimately, we want to test the hypothesis that the itinerant pedagogical advisor system, created for economic and organizational reasons, may actually be a lever to develop the paradigm of the « reflective practitioner and, at the same time, address the weaknesses of the quality of the educational action currently characterizing teachers in Senegalese primary schools. A critical study of the ‘reflective practitioner’ and ‘analysis of accompanied practices’ as far as teacher training is concerned, a survey of teachers trained through the I.P.A. model, an analysis of its relevance on the field and a tracking of the indices from the collected data that might refer to pedagogical reflexivity will enable us to validate our hypothesis and, at the same time to conceptualize a new paradigm of alternative development of education in the Senegalese school system

Platsdelning finns i många olika sociala medier idag och har blivit en populär funktion. Platsdelning kan vara väldigt användbart i olika situationer när det kommer till att lokalisera personer, men många är omedvetna om de säkerhetsrisker som kan komma till följd av platsdelning. Syftet med studien är att uppmärksamma de säkerhetsrisker som finns i samband med platsdelning och undersöka hur medvetna användare är om dessa. Fokus ligger på de tre mest använda sociala medierna i Sverige; Facebook, Instagram och Snapchat. Studien bygger på ett antal semistrukturerade intervjuer där frågor om användandet av sociala medier, platsdelning och kunskap om säkerhetsrisker resulterar i möjligheten att svara på studiens forskningsfråga. Analysen gjordes utifrån ett teoretiskt ramverk sammansatt av flera grenar inom informationssäkerhet, bland annat C.I.A-triangeln. Informanterna diskuterade problem såsom förföljelse och möjlighet till inbrott när det syntes att man inte var hemma. Slutsatser som kan dras av studien är att flera av informanterna inte såg platsdelning som en säkerhetsrisk, en del för att de inte ansåg sig själva tillräckligt viktiga för att det skulle bli ett hot och andra för att de inte hade kunskapen om vilka säkerhetsrisker som kunde uppstå.

Smarta högtalare är enheter vars användande har vuxit signifikant de senaste åren. Genom röststyrning kan användare bland annat spela musik, styra belysningen, öppna dörrar och göra banköverföringar. Dessa funktioner gör smarta högtalare till ett attraktivt mål för angripare att utnyttja och försöka stjäla privat information. Något som kan leda till allvarliga konsekvenser. Syftet med den här uppsatsen är att undersöka hur medvetna människor är gällande smarta högtalare och deras säkerhetsrisker. Arbetet ämnar även undersöka om medvetenhet skiljer sig åt beroende på: (1) vilken attityd respondenterna har gentemot smarta högtalare, (2) om respondenten äger en smart högtalare eller inte, och (3) respondentens ålder. Studien är baserad på en enkätundersökning i vilken respondenterna besvarar frågor gällande ägandeskap, attityd, och medvetenhet om smarta högtalare, med fokus på IT-säkerhet. Analysen är gjord utifrån ett teoretiskt ramverk bestående av flera aspekter som hotar säkerheten för smarta högtalare, samt C.I.A triangeln. Slutsatsen som kan dras från presentationen och analysen av empirin är att medvetenheten generellt ligger på en låg nivå.

La tesi ha per oggetto lo studio dell'attuale configurazione della specifica contestazione, fenomeno elevato a rango di principio generale dell'ordinamento processuale ad opera della Legge n. 69/2009 mediante la modifica del primo comma dell'art. 115 del codice di procedura civile. Lo studio svolto ha preso le mosse dalle origini della contestazione quale attività processuale rilevante ai fini della decisione della lite, i cui effetti di relevatio ab onere probandi a favore della parte che aveva introdotto in giudizio un fatto non contestato dalla controparte erano stati dapprima riconosciuti ed applicati dalla giurisprudenza e, successivamente, "accennati" da timidi interventi legislativi che mai, tuttavia, fino al 2009, avevano affrontato direttamente la questione. La riforma da ultimo citata, pur enunciando expressis verbis l'esistenza nel nostro ordinamento del principio della specifica contestazione, non ha tuttavia disciplinato alcuni, rilevantissimi, aspetti idonei a condizionare la concreta operatività della regola contestativa nella pratica quotidiana. Fra i diversi aspetti esaminati, particolare rilievo è stato, pertanto, attribuito ai temi della reversibilità o irreversibilità di una iniziale non contestazione e allo spinoso interrogativo concernente l'esistenza (e l'individuazione) di un termine preclusivo per lo svolgimento di un'efficace contestazione. Lo studio si occupa, poi, della recente introduzione del meccanismo contestativo nella procedura di espropriazione presso terzi con riguardo alla cd. dichiarazione di valore richiesta al debitor debitoris ai sensi dell'art. 547 c.p.c. (nuovi artt. 548 e 549 c.p.c.). La trattazione si conclude con l'esame dei possibili risvolti dell'erronea applicazione del principio di specifica contestazione nei gradi di giudizio successivi al primo, soprattutto in considerazione delle ultimissime riforme dei processi di impugnazione, della riduzione sia dell'estensione della motivazione delle decisioni giurisdizionali, sia della sua sindacabilità dinanzi alla Corte di Cassazione e, da ultimo, delle proposte di modifiche legislative contenute nei progetti di ulteriori interventi riformatori interessanti il processo civile.

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Publicación a texto completo no autorizada por el autor
El diseño de la presente investigación es de tipo cuasi experimental con pre test y post test y grupo control, y la muestra corresponde a 40 profesores de ocho colegios de la región Cusco. La muestra es dividida de forma equitativa para establecer los grupos control y experimental. Para poder evaluar los resultados se utilizan encuestas y pruebas. Las principales conclusiones demuestran la existencia de una influencia muy favorable de las estrategias didácticas basadas en el análisis fitoquímico de especies vegetales ya que incrementan considerablemente los conocimientos de los docentes del área de CTA. La principal recomendación es que las instituciones educativas realicen proyectos para que se modifique la enseñanza clásica y se use estrategias didácticas con diversas técnicas tanto en clase como en los laboratorios, para que los docentes permitan a los estudiantes desarrollar, y potencializar todas sus habilidades.
Tesis

El documento digital no refiere un asesor
Publicación a texto completo no autorizada por el autor
El diseño de la presente investigación es de tipo cuasi experimental con pre test y post test y grupo control, y la muestra corresponde a 40 profesores de ocho colegios de la región Cusco. La muestra es dividida de forma equitativa para establecer los grupos control y experimental. Para poder evaluar los resultados se utilizan encuestas y pruebas. Las principales conclusiones demuestran la existencia de una influencia muy favorable de las estrategias didácticas basadas en el análisis fitoquímico de especies vegetales ya que incrementan considerablemente los conocimientos de los docentes del área de CTA. La principal recomendación es que las instituciones educativas realicen proyectos para que se modifique la enseñanza clásica y se use estrategias didácticas con diversas técnicas tanto en clase como en los laboratorios, para que los docentes permitan a los estudiantes desarrollar, y potencializar todas sus habilidades.
Tesis

The lecture recital was given on July 13, 1987. The discussion of the poetry by C. F. Gellert and the musical settings by C. P. E. Bach and Ludwig van Beethoven including analyses of all the pieces was followed by their performance. In addition to the lecture recital, three other public recitals were given: three of solo literature for voice and piano and one of vocal chamber literature. These included the works of Monteverdi, Caldara, Mozart, Brahms, Strauss, Mendelssohn, Ives, Honegger, Debussy, Faure", and others. All of these recitals were recorded on magnetic tape and filed along with the written version of the lecture material as a part of the dissertation.

La experiencia de desarrollo local expresado en el fortalecimiento del capital social a partir del emprendimiento agrícola en el C.P.M. Tanguche, Distrito de Chao, Provincia de Virú, Región La Libertad, se torna de interés de estudio dado que es una nueva experiencia de emprendimiento, si bien es cierto La Región La Libertad se constituye como uno de las regiones con mayor producción agrícola, también es una de las regiones que poseen índices de pobreza significativos, en sus tres regiones costa, sierra y selva. La experiencia la conforman 130 agricultores vinculados al emprendimiento agrícola a través de una Asociación, de las 172 familias que habitan el CP.M. Tanguche. La investigación por un lado será de tipo descriptiva y favorecerá la comprensión del proceso de gestación, implementación, hitos, logros y cambios que son centrales en la experiencia. Por otro lado, el estudio será de tipo cualitativo; y se ha considerado el estudio bajo cuatro dimensiones, la primera que es la reconstrucción histórica, la segunda que aborda el emprendimiento agrícola, la tercera que refiere el fortalecimiento del capital social y una última resultante del trabajo de campo orientada a la formalización. El interés de estudiar los procesos de este emprendimiento radica en que la experiencia proviene de la misma población voluntariamente organizada en razón a potenciar su actividad principal haciendo uso de sus propios recursos (naturales, económicos, humanos, etc), a lo que se suma el involucramiento privado y en menor proporción la participación pública.Los logros claros a la fecha es el pase de una agricultura de subsistencia a una agricultura de desarrollo poblacional que consolida un sistema de redes expreso directamente en la comercialización no sólo al interior sino también al exterior del país. También la experiencia ha permitido monitorear con mayor énfasis la salud de los agricultores, así como al cuidado del medio ambiente principalmente el suelo y el agua, y la formación e identificación de líderes quienes a través de la asociación no sólo perfilan ideas para la agricultura sino también para el desarrollo de otras aspectos comunitarios, entre otros. Así la investigación se ha orientado al estudio y la promoción del desarrollo económico local y el desarrollo territorial, donde la unidad de actuación es el territorio y no la empresa, y en algún caso ambos actuando bajo un sistema de redes que favorezca el desarrollo en sus dimensiones económico, humano, socioinstitucional, político y ambiental, es decir un desarrollo integrado, y es que los desafíos de la gerencia social está en responder a las demandas sociales inmersas en un mundo globalizado, para reducir las brechas de desigualdad y de pobreza.
The experience of local development expressed in the strengthening of social capital from agricultural entrepreneurship in the C.P.M. Tanguche, Chao District, Virú Province, La Libertad Region, becomes a study interest given that it is a new entrepreneurial experience, although it is true La Libertad Region is one of the regions with the highest agricultural production, It is one of the regions that have significant poverty rates, in its three coastal regions, mountains and jungle. The experience is made up of 130 farmers linked to agricultural entrepreneurship through an Association, of the 172 families that inhabit the CP.M. Tanguche. The research on the one hand will be descriptive and will promote the understanding of the process of gestation, implementation, milestones, achievements and changes that are central to the experience. On the other hand, the study will be qualitative; and the study has been considered under four dimensions, the first one being the historical reconstruction, the second one that approaches the agricultural entrepreneurship, the third one that refers the strengthening of the social capital and the last one resulting from the field work oriented to the formalization. The interest of studying the processes of this venture lies in the fact that the experience comes from the same population voluntarily organized in order to enhance its main activity by making use of its own resources (natural, economic, human, etc.), to which is added the private involvement and to a lesser extent public participation. The clear achievements to date are the shift from a subsistence agriculture to a population development agriculture that consolidates a system of networks directly expressed in marketing not only to the interior but also to the exterior of the country. Also the experience has allowed to monitor with greater emphasis the health of the farmers, as well as the care of the environment mainly the soil and the water, and the formation and identification of leaders who through the association not only outline ideas for agriculture but also for the development of other community aspects, among others. Thus, research has focused on the study and promotion of local economic development and territorial development, where the unit of action is the territory and not the company, and in some cases both acting under a network system that favors development in its economic, human, socio-institutional, political and environmental dimensions, that is, an integrated development, and that is the challenges of social management is to respond to social demands immersed in a globalized world, to reduce the gaps of inequality and poverty .
Tesis

La presente tesis tiene como objetivo ser guía en el análisis e interpretación de las causas de los Costos de No Calidad para los futuros proyectos del sector construcción, tomando como fuente de información el proyecto de viviendas multifamiliares: “Nuevo Alcázar Condominio”, ubicada en el distrito del Rímac en la ciudad de Lima. La tesis se desarrolló de acuerdo a la información de la Primera Etapa comprendida por los Edificios 17, 18 y 19; las principales fuentes de información fueron los registros de las No Conformidades en el proceso de ejecución de la obra, la data del programa S10 que nos fue de ayuda para obtener los costos reales acumulados, la data del programa PLANOK, del cual se obtuvo el registro de observaciones de los propietarios desde la puesta en servicio del proyecto, el reporte operativo de costos acumulado a Agosto 2015, el registro de adicionales y control de cambios durante la ejecución del proyecto, estas herramientas fueron piezas claves para el análisis de esta investigación. Para el caso estudiado, se concluyó del objetivo general que los costos de no calidad influyen en el margen de utilidad cuando se realiza un presupuesto sincerado, de los objetivos específicos se concluye que la calidad se debe desarrollar desde el diseño del proyecto y no solo durante la etapa de ejecución, ya que los errores o incompatibilizaciones en los planos generan adicionales de obra y se analizaron que las partidas de control que representaron una mayor ganancia fueron las que obtuvieron mayores observaciones en la puesta en servicio del proyecto. The objective of this investigation is to be a guide in the analysis and interpretation of the causes of non-quality costs for future projects in the construction sector, using as information the project: “Nuevo Alcázar Condominio", located in the district of Rimac in Lima. The investigation was developed according to information of the first phase comprised of Buildings 17, 18 and 19; the main sources of information were records of nonconformity in the process of execution of the project, the data of the S10 program that was helpful to us for actual costs accumulated, dates from PLANOK program, which recording observations of the owners was obtained from the commissioning of the project, operating costs accumulated report in August 2015, additional registration and change control during project implementation, these were important tools for the analysis of this research. For the case study, it was concluded from general object that the costs of not quality affect the profit margin when the budget is exact, the specific objectives that quality is important from the design of the project and not only in the implementation phase, so that the fault on drawings generate additional work and we analyzed the control items accounted for a larger gain were the major observations obtained in the service of the project.

La presente ricerca si propone di analizzare la Direttiva 2012/13/UE sul diritto all'informazione nei procedimenti penali ed il suo impatto sul sistema processuale italiano. L'analisi prende le mosse da un primo capitolo dedicato al sistema multilivello delle fonti: sul panorama nazionale e sovranazionale, infatti, la direttiva è solo l'ultima norma, in ordine di tempo, a disciplinare il diritto fondamentale alla conoscenza dell'indagato e dell'imputato. Necessario quindi apprestare una panoramica delle fonti che garantiscono la protezione multilevel dei diritti, e descrivere le loro reciproche interazioni. Imprescindibile, poi, un approfondimento sulla tutela dei diritti nello Spazio di Libertà Sicurezza e Giustizia dell'UE, con un'attenzione particolare all'era post-Lisbona ed al valore aggiunto che le direttive ex art. 82 co. 2 TFUE possono portare sul sistema multilevel. Il secondo ed il terzo capitolo sono dedicati all'analisi normativa della fonte europea. La trattazione si muove lungo le tre visuali prospettiche che la norma europea attribuisce al diritto all'informazione: diritto alla conoscenza dei propri diritti; diritto alla conoscenza dell'accusa; diritto alla conoscenza degli atti di indagine. Le disposizioni europee vengono continuamente integrate con la giurisprudenza della Corte EDU, che inietta di significato le norme della direttiva e fornisce gli standards di tutela laddove non specificati. Vengono messe in rilievo le disposizioni più innovative, che consentono alla direttiva di non essere solo “codificazione” del case law di Strasburgo, ma fonte autonoma e progredita di diritti. Il capitolo finale è infine focalizzato sull'impatto che la direttiva ha prodotto sul sistema processuale interno. La trattazione è suddivisa tra l'analisi delle modifiche apportate dalla normativa di attuazione italiana, d. lgs. 101/2014, e la disamina delle sue lacune: il legislatore ha dato luogo ad un intervento minimalista, omettendo di dare esecuzione proprio alle disposizioni europee più innovative che avrebbero permesso al nostro sistema di essere in linea con i dettami sovranazionali. Particolare attenzione è data al tema delle modifiche all'imputazione e al principio Iura novit curia, sulla scorta dei punti saldi elaborati dalla Corte EDU nel noto caso Drassich. In conclusione, vengono proposti gli scenari futuri che potrebbero conseguire all'efficacia diretta della direttiva e alla penetrazione, per il suo tramite, delle norme CEDU nell'ordinamento giuridico nazionale.
The present research examines the European Directive on the right to information in criminal proceedings (Directive 2012/13/EU, hereinafter ‘the Directive’), assessing the impact that it is likely to have on the Italian legal system. Before analyzing the legislation, the thesis provides an historical overview of the status of human rights safeguards in the EU and a description of its multi-layered system of protection. Starting from the early ECJ case law setting out a ‘human rights theory’, the research moves on to consider the Charter of Nice and the development of a European Area of Criminal Justice, until the Stockholm Program and the entry into force of the Lisbon Treaty. In addition, it addresses the question as to whether and to what extent the directives ‘of new generation’ based on art. 82 par. 2 TFEU bring an added value to the aforementioned human rights protection system. Chapters 2 and 3 of the research focus on the analysis of the legislation and on the three meanings that the Directive attaches to the right to information in criminal proceedings, namely, the right to information about rights, the right to information about accusation, and the right to information about case file. The effort is shedding some light on the most innovative prescriptions, while at the same time highlighting how much the EU legislation owes to the ECtHR case law, which is used as a yardstick for the evaluation and interpretation of the Directive. Finally, Chapter 4 addresses the Italian implementing legislation (d. lgs. 101/2014) and the impact of the Directive on our legal system. It finds that the NIM is highly unsatisfactory, as the Italian legislator has failed to comply with the most innovative EU standards. In this regard, the research illustrates the impact of EU prescriptions on the jurisdiction of national judges, in particular, the impact of the ‘new’ right to information about accusation. It concludes that Italian judges can (in)directly apply ECtHR case law standards due the direct effect of the Directive (which can be regarded as an ‘ECtHR case-law codification’).

碩士
中原大學
會計研究所
90
Abstraction An effective strategy can maximize the company’s long-term profit, increase company’s competencies and survivability, and achieve its social responsibility. The strategy is a set of consistent plans, which point out the direction of operations and resource allocations, to response to the continuous changes and competitions. Along with the coming of high—tech generation , the rapid growth of the information technology and the blooming of the Internet utilization speed up the changes of economic styles. In addition, Taiwan’s joining in WTO and the change of the trading relationship between Taiwan and China, the economic environments in Taiwan also change accordingly. Those changes raise the competition in Taiwan’s industries. Thus, most of the corporations are seeking ways to increase its competitive advantages thru acquisitions, strategic alliances, adding product lines, diversification, and business relocation to lower operation cost area. Having always been a partnership of corporations, the certified public accountant (CPA) is impossible to stand away from this fluctuation. Those challenges and encounters force the industry of CPA firm to alter its conservative operations and to extract novel ideas of new operation strategies to create its market opportunities. Under this circumstance, several business attitudes and strategic utilizations are raised in the accounting industry. Here we will discuss them thoroughly: 1.Are the current environmental changes the opportunities or the threats to the industry of CPA firm? Are there differences from the perspectives of large, medium, and small CPA firms? 2.What strategies do the CPA firms adopt to be against each environmental change? Any different strategic choices relate to the size of the CPA firms? 3.What is the relationship between the operation strategies and the business performance after considering all the factors of the environmental changes? This research is based on the study of environmental factors and strategic propositions by A. J. Rowe, R. O. Mason , and K. Dickel, in the book “Strategic Management & Business Policy”, published in 1988. Via the questionnaires of the managers of the CPA firms, the results from the questionnaires reveal the facts: 1. Based on the 23 variants of 5 environmental factors, most of the CPA firms consider that current environmental changes create threats to the CPA industry. Whereas, the executive power of the government to the 20th rule in the company law, information digitization, joining in large international CPA firm system, and ethical partnership are considered as an opportunity to the CPA firm. Besides, the impact levels to the environmental factors are significantly different from each size of the organization. The difference is due to the factors of joining large international CPA firm system and the geographic location of the main offices. 2.Most of the CPA firms tends to adopt diversification and innovation while considering all environmental factors. However, strategies adopted by the large, medium, and small firms are different while considering political factors. In contrast, small firms rather adopting diversification than large firms do to be against the political factors. Moreover, while dividing the environmental factors into opportunities and threats two groups, there is significant difference on the strategies of centralization, vertical integration, and innovation. In the other hand, there is no significant difference in strategy among large, medium, and small firms in these two groups of factors. 3.After considering all the environmental factors, these 10 strategies does not create significant difference on the business performance. However, if we only consider the diversification and innovation strategies, we will see a significant difference on the business performance.

碩士
輔仁大學
會計學系碩士班
103
Abstract Graduate Institute of Accounting Fu Jen Catholic University Title of Thesis：C.P.A. Discipline and Internal Control Weakness Name of Student：Huang, Kaochin-Chin Advisor：Dr. Fan, Hung-Shu Total Pages：85 pages Month/Year：07/2015 Key Words：CPA Discipline, Internal Control Weakness Abstract： This study aims to explore the effect of CPA discipline on the internal control werkness (hereafter, ICW). The sample of this study consists of TSE- listed and OTC-listed companies from year 2006 to 2013. The empirical results are as follows: 1. There is a significant-positive relationship between the Main CPA discipline dummy variable and ICW dummy variable, which indicates that the firms with the Main CPA being disciplined are more likely to incur ICW. 2. There is a significant-positive relationship between the Secondary CPA discipline dummy variable and ICW dummy variable, which indicates that the firms with the Secondary CPA being disciplined are more likely to incur ICW. 3. There is a significant-positive relationship between the Main or Secondary CPA discipline dummy variable and ICW dummy variable, which indicates that the firms with the Main or Secondary CPA being disciplined are more likely to incur ICW. In this study, several sensitivity tests are performed, including replacing ICW dummy variable with the fines and the frequency of the penalty due to weak internal control tests, and dividing sample into electronics and non-electronics subsample tests. The results of the sensitivity tests are similar to the previous empirical results.

碩士
雲林科技大學
會計系研究所
96
ABSTRACT This research is based on the data that results from “C.P.A. Firm Research Report” conducted by the Committee of Financial Surveillance under Taiwan Administration Department from year of 1996 to 2001, aiming at the salary analysis of the employees at C.P.A. Firms. The sampling targets of this research are C.P.A. (Accountants with License), assistants with Accounting license, assistants without Accounting license, administrators and the general employees, who are also divided into permanent employees and temporary employees for cross-comparisons. When it comes to this analysis of salary structure, the scales of the C.P.A. firms are taken into concern as well, named as International C.P.A. firms, large-scale C.P.A. firms, medium-scale C.P.A. firms and small-scale C.P.A. firms. To be specific, the large-scale C.P.A. firms are defined by consisting of more than three C.P.A., combined with a license of openly issuing. The medium-scale C.P.A. firms refer to a firm which has more than one C.P.A but without a license of openly issuing while the small-scale firms are for a solely licensed C.P.A. (1)Do difference lie in same C.P.A. firms regarding to the following aspects? Difference about the average salary of permanent assistants with/without license In all kinds of C.P.A. firms, the permanent assistants with license have higher salary than the one without license. Difference about the employed numbers of male and female assistants In all kinds of C.P.A. firms, the number of female assistants is considered higher than the number of male ones. Difference about the numbers of male and female employees In all kinds of C.P.A. firms, the number of female employees is considered higher than the number of male employees. Difference about the percentages of male and female employees In all kinds of C.P.A. firms, the percentages of female employees are higher than the percentages of male employees. (2)Do differences lie in different C.P.A. firms regarding to the following aspects? Difference about the average salary of permanent assistants with/without license No matter whether permanent assistants have license or not, the average salary in international C.P.A. firms is ordinarily higher than that in large-scale, medium-scale, or small-scale ones. The average salary in large C.P.A. firms is obviously higher than that in medium-scale ones, but the medium-scale C.P.A. firms do not afford much higher salary than small-scale ones do. Difference about the average salary of all regular-employed assistants (not including accountants) The average salary in international C.P.A. firms is ordinarily higher than that in large-scale, medium-scale, or small-scale ones. The average salary in large-scale C.P.A. firms is obviously higher than that in medium-scale ones, and the medium-scale C.P.A. firms also afford much higher salary than small-scale ones do. Difference about the percentages in gender In the comparison of difference about percentages in gender, lower figures are shown in the international C.P.A. firms, and the medium-scale ones also have lower percentages than the small-scale ones do. However, the large-scale C.P.A. firms provide higher figures when compared to medium-scale and small-scale ones. Difference between the self-supported accountants'' average non-fixed salary and the average salaries in C.P.A. firms The self-supportrd accountants depend on non-fixed salary indeed. In contrast, regarding to the difference of average salaries in C.P.A. firms, the average salary in international C.P.A. firms is higher than the rest three types, and it is also obviously higher in large C.P.A firms than medium-scale and small-scale ones. Medium-scale C.P.A. firms also show higher average salary than small-scale ones.

碩士
淡江大學
會計學系
91
Due to the outbreak of a series of accounting fraud , investors are doubt about the reliability of the information released by companies, then continuous auditing will become a method that CPA firms use to audit into practice in foreign countries ,and the technical aspect had received more and more emphasis. In contrast, the technical aspect is the main part of the domestic research, and there are few researches discuss its practice use. So the main purpose of this research is to understand the determinant of adopting continuous auditing and expect give these determinant to CPA firms.This research finds out the determinants affecting adopting Continuous Auditing from supply aspect and demand aspect, and the questionnaire receivers are CPA firms and investment companies and inference readers. The empirical evidence reveals that the understanding and familiarity of Continuous Auditing is the priority work for adopting it. All potential variables influence adopting Continuous Auditing significantly except “Auditor’s Aspect”. For the aspect of the potential effect generated by information-disclosed level, CPA have significant different view on issuing report and the independence of CPA.

碩士
逢甲大學
國際經營管理碩士學位學程
97
Abstract At present, the domestic accounting firms more competitive, the market is also close to capacity. After Taiwan entered the WTO and the changes in cross-strait （China and Taiwan）economic relations, the domestic accounting firms will not only domestic firms face competitive pressure from all over the world need to face the competitive pressures. And in the global financial crisis caused by economic downturn under the impact of the major accounting firms and audit business decline, the trend shows that market services will account for non-audit business, and accounting firms as well as how to be associated with the formulation of business strategy to become a very important topic. In addition to the accounting firm must to strengthen its competitiveness to face the upcoming competition. The challenges and opportunities forcing accountants to change the current conservative industry management and business strategy to absorb the new thinking to develop their own in the new century market opportunities. In this study, from the economic and social driving forces and resources to explore the three levels of customer trust and the impact of satisfaction, in turn, customer loyalty (customers continue to appoint the accounting firm will of) the impact, and the use of AMOS 4.0 statistical software, structural equation model-building analysis to verify. The study found that satisfaction of the trust, the will and word-of-mouth resume a positive relationship between both; trust wishes to resume a positive relationship, but word-of-mouth is no significant impact; economic value of the satisfaction a positive relationship; shared values to improve the confidence of customers had no significant impact; interaction (communication) to enhance customer satisfaction showed a positive relationship, but did not improve the confidence of customers significant impact; professional knowledge for improve customer satisfaction and trust are a positive relationship.

碩士
東吳大學
會計學系
101
This thesis is based on small and medium sized accounting firm of accountants’ view to research small and medium sized C.P.A. firm's auditors what skills are more satisfied? And what skills are less satisfied with the accountant for improvement? Research finding that the top five most satisfactory of auditors’ abilities : the auditors’ responsibility, Junior Accounting knowledge, Intermediate Accounting knowledge, Cost Accounting knowledge and Advanced Accounting knowledge. The five abilities of less satisfied auditors’ personnel possess the capability : The Land Tax Law, The Business Accounting Law, The Company Law Act , The auditor's eloquence performance and The Securities and Exchange Law Act . Observation shows that by industry characteristics reason, small and medium sized C.P.A. firms in addition to require higher capacity of the responsibility and the basic professional Accounting disciplines, but also basically currently hiring staff to achieve this goal. But probably because of the limited resources under the firms, the auditors can not be hired who have more capacity. Therefore, auditors’ laws that the level of knowledge is not satisfied. Especially those accounting firm have public Company. Its responsibilities heavier and laws’ literacy requirements are more satisfied. Characteristics of the audit staffs’ capacity concentrated into seven dimensions- Expertise in the field of accounting, Commercial legal expertise, Computer Operations Technology, Personal qualities, Professional dedication, Professional ethics, Interpersonal relationships. According to the analysis that between the accountants’ basic data and seven dimensions. Finding that the accountants are Dissatisfied for legal literacy of auditors. Because of C.P.A. firms have clients that is public companies, the large number of accountants and auditors. Speculated that the reason may be related to the larger accounting firms and there is more of the company to undertake the public offering, the more significant bear the legal responsibility for. In addition when auditors are more and more, personnel disputes are more and more. Accountants are Dissatisfied this situation. But larger firms by time, it can set up some control regime to improve personnel disputes. The firms should naturally develop a good mode of operation or system to Reducing personnel disputes, thus enhancing the ability of teamwork.