Дисертації з теми "Non-Mandatory"

Information assurance (IA) is about protecting key attributes of information and the data systems. Treating IA as a system, it is appropriate to consider the three major elements of any system: people, processes, and tools. While IA tools exist in the form of hardware and software, tools alone cannot assure key information attributes. IA procedures and the people that must follow those procedures are also part of the system. There is no argument that people do not follow IA procedures. A review of the literature showed that not only is there no general consensus on why people do not follow IA procedures, no discovered studies simply asked people their reasons. Published studies addressed reasons for non-compliance, but always within a framework of any one of several assumed theories of human performance. The study described here took a first small step by asking a sample from an under-studied population, users of U.S. federal government information systems, why they have failed to comply with two IA procedures related to password management, and how often. The results may lay the groundwork for extending the same methodology across a range of IA procedures, eventually suggesting new approaches to motivating people, modifying procedures, or developing tools to better meet IA goals. In the course of the described study, an unexpected result occurred. The study plan had included comparing the data for workers with and without IA duties. However, almost all of the respondents in the survey declared having IA duties. Consideration of a comment by a pilot study participant brought the realization that IA awareness programs emphasizing universal responsibility for information security may have caused the unexpected responses. The study conclusions address suggestions for refining the question in future studies.

Information assurance (IA) is about protecting key attributes of information and the data systems. Treating IA as a system, it is appropriate to consider the three major elements of any system: people, processes, and tools. While IA tools exist in the form of hardware and software, tools alone cannot assure key information attributes. IA procedures and the people that must follow those procedures are also part of the system. There is no argument that people do not follow IA procedures. A review of the literature showed that not only is there no general consensus on why people do not follow IA procedures, no discovered studies simply asked people their reasons. Published studies addressed reasons for non-compliance, but always within a framework of any one of several assumed theories of human performance. The study described here took a first small step by asking a sample from an under-studied population, users of U.S. federal government information systems, why they have failed to comply with two IA procedures related to password management, and how often. The results may lay the groundwork for extending the same methodology across a range of IA procedures, eventually suggesting new approaches to motivating people, modifying procedures, or developing tools to better meet IA goals. In the course of the described study, an unexpected result occurred. The study plan had included comparing the data for workers with and without IA duties. However, almost all of the respondents in the survey declared having IA duties. Consideration of a comment by a pilot study participant brought the realization that IA awareness programs emphasizing universal responsibility for information security may have caused the unexpected responses. The study conclusions address suggestions for refining the question in future studies.

Keywords: information assurance, cyber security, compliance, systems engineering, self-efficacy, password

Background In 2008 a global financial crisis erupted. Even though auditors were not to blame for the financial crisis the public questioned how auditors could issue a clean bill of health despite the serious weaknesses. This made the Commission release the 2010 Green Paper on audit policy: Lessons from the Crisis. The Green Paper is a consultation paper which received around 700 replies from various stakeholders. In 2011, the Commission presented their proposal on reform of the audit market, in which many of the key elements had been discussed in the Green Paper. The 2011 proposal seeks to enhance auditor independence and introduce a more dynamic audit market. The proposed reforms are very strict and if the proposal is passed in its current form it would imply a major change of the audit market. This thesis has studied the replies made by investors to the Green Paper; investors are the primary stakeholders and those who should be most concerned with auditor independence. It is therefore important and interesting to study their viewpoints to the Green Paper. Purpose The purpose of this study is to understand and explain investors’ standpoints on the proposals mentioned in the Green Paper to enhance auditor independence, and to examine whether the European Commission, as indicted by the 2011 proposal, require more independence than investors as indicted by the replies made to the Green Paper. Method This study has taken a qualitative approach where the data has been analyzed in-depth. The Green Paper consists of 38 questions; four of these have been studied as they strongly relate to auditor independence. Furthermore this thesis has studied the replies made by investors; investors are the primary stakeholders and those who should be most concerned with auditor independence. It is therefore important and interesting to study their viewpoints to the Green Paper. Conclusion The majority of the respondents’ are negative to the ideas presented in the Green Paper but that does not imply that the Commission requires more independence than investors. Both the Commission and investors argue that status quo is not an option and that auditor independence must be strengthened. What separates their views is how to strengthen auditor independence. The Commission seeks to impose strict regulations while investors prefer good corporate governance as an alternative approach to strengthen auditor independence.

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A dissertação analisa o processo de estágio curricular não obrigatório, realizado em uma Instituição de Ensino Superior, sendo que o enfoque central é o seu acompanhamento. Os autores que embasam o estudo são: Pimenta, Buriolla, Piconez, Kuenzer, Larrosa e Tardif, e a metodologia utilizada é a abordagem quali e quantitativa, desenvolvida em quatro etapas: diagnóstico (exploratória), focalização, analítica e conclusiva. Os instrumentos de pesquisa utilizados são a análise documental, a entrevista piloto com um professor orientador, e questionários – aplicados a 214 alunos em estágio e 30 professores orientadores. A análise empreendida sob o enfoque de dois públicos, alunos e professores, apontou 5 categorias. A primeira delas apresenta a importância do estágio para a formação, dividida em cinco dimensões principais: relação teoria/prática, desenvolvimento profissional/mercado/contatos, relações interpessoais, impactos do estágio para o curso e para a área de conhecimento e regulamentação/legislação/fiscalização. A segunda categoria destaca o processo de acompanhamento do estágio. A terceira, por sua vez, traz sugestões de melhorias para o processo em questão. A avaliação do setor Unisinos Carreiras é a quarta categoria elencada. Por último, analisa-se o novo sistema de estágios. Os resultados identificaram problemas de ordem administrativa e pedagógica, na condução do processo de estágio não obrigatório, apontando para um distanciamento entre a relação aluno e professor orientador, mostrando que os alunos realizam a prática profissional, sem uma aproximação com a Instituição de Ensino, a fim de significá-la, qualificá-la, favorecendo a construção do conhecimento. Observa-se também que o aluno tem dificuldade de perceber que a Instituição de Ensino tem um papel formativo, nesta modalidade de estágio, que é um espaço de aprendizagem para o estudante.
This dissertation analyzes the process of the non mandatory internship held in an Institution of Higher Education, and its central focus is the monitoring. The authors who were the base of the study are: Pimenta, Buriolla, Piconez, Kuenzer, Larrosa and Tardif, and the methodology used is a qualitative and quantitative approach, developed in four stages: diagnosis (exploratory), focusing, analytical and conclusive. The research instruments used are: document analysis; a pilot interview with a mentor teacher; and questionnaires - applied to 214 students on internship and 30 mentor teachers. The analysis taken under the focus of two targets, students and teachers, pointed out five categories. The first shows the importance of the internship for the education, divided into five main dimensions: the relationship between theory/practice, professional development/market/contacts, interpersonal relationships, internship impacts on the education and field of knowledge and regulation/legislation/supervision areas. The second category highlights the process of monitoring the internship. The third, on the other hand, brings suggestions for improvements to the process in question. The evaluation of the sector Unisinos Careers is the fourth listed category. Finally, we analyze the new internship system. The results identified administrative and educational issues in the conduction of the non mandatory internship, pointing to a gap between the student and mentor teacher relationship, showing that students perform professional practice without coming closer to the Educational Institution, in order to really mean and qualify it, facilitating the knowledge construction. It is also evident that the student has difficulty realizing that the Educational Institution has a formative role in this kind of internship, which is a learning site for the student.

This paper presents a case study examination of the Commonwealth of Virginia\'s public higher education market and the use of asymmetrical information flows between providers and consumers by college and university institutions to intentionally create market failures to maximize brand building through increased revenue collections via profit maximization behaviors. Existing economic research in the financial services market hold that asymmetry of information generates inefficient allocation of goods and subsequent identification of market failure conditions. Market failures can lead to tipping points which may result in public values failures as threats to human subsistence (i.e. food, clothing, education) and imperfect public information. Market failures resulting in public values failures warrant government intervention to correct market inefficiency and ensure pareto efficiency in the allocation of goods. Mandatory non-educational fees increase the cost to attend a post-secondary institution which subsequently aid in increased student debt and reduced access and affordability for low income classification groups thus exacerbating societal cleavages identified as public values failures. This research identifies the application of economic and public administration theory to construct a policy recommendation to mitigate asymmetrical information and improve pareto efficiency involving transactions in the public higher education market.
Master of Public Administration

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O presente trabalho investigou os estágios não obrigatórios nos cursos de graduação da Universidade Federal de Juiz de Fora (UFJF). A Lei 11.788/2008, a qual regulamenta a relação de estágio, estabelece que essa relação deverá ser acompanhada de modo efetivo pelo professor orientador da instituição de ensino. Com base nessa Lei, o Regimento Acadêmico da Graduação (RAG) da UFJF preconiza que os cursos de graduação devem constituir uma Comissão Orientadora de Estágio (COE) para o acompanhamento dos estágios. Embora a criação da COE tenha sido estabelecida desde 2014, mais da metade dos cursos presenciais e a distância não possui sua COE instalada. Diante desse panorama, apresentou-se a seguinte pergunta norteadora: como é organizado o acompanhamento do estágio não obrigatório nos cursos de graduação da UFJF? Assim, esse estudo objetivou investigar como é feita a organização para o acompanhamento do estágio não obrigatório nos cursos de graduação elencados para este estudo: Engenharia, Administração e Enfermagem; analisar o processo do estágio não obrigatório na perspectiva das seguintes normas: a Lei 11.788/2008, o RAG e a Resolução nº 115/2014, além dos regulamentos das COEs dos cursos de graduação e, propor um Plano de Intervenção que vise aprimorar o acompanhamento do estágio não obrigatório nos cursos de graduação da UFJF. Para tanto, preliminarmente foi feita uma análise documental, a seguir foram entrevistados a Pró-Reitora de Graduação, a Coordenadora de Estágios/PROGRAD, os Presidentes das COEs e Professores Orientadores do estágio não obrigatório dos Cursos escolhidos como amostra na UFJF, a fim de verificar como está acontecendo a relação do estágio não obrigatório na perspectiva desses atores. Foram aplicados, ainda, questionários a estudantes de cada curso objeto da pesquisa que estão no estágio não obrigatório. A pesquisa evidenciou que muitos desafios enfrentados pelos professores orientadores, Coordenadores de Curso e componentes das COEs dificultam ou inviabilizam o acompanhamento efetivo das atividades do estágio não obrigatório nos cursos de graduação da UFJF. Sendo assim, foi apresentado um plano de intervenção que propõe melhorias na organização das COEs, o que oportunizará um efetivo acompanhamento dessa modalidade de estágio.
The present study focused on non-mandatory internships at undergraduate courses at the Federal university of Juiz de Fora (UFJF). The law 11.788/2008, which regulates internships, establishes that this agreement must be effectively followed by a supervising professor of the educational institution. Based on such law, the Undergraduate Academic Regiment (RAG) of UFJF determines that undergraduate courses must constitute an Internship Guidance Committee (COE) to follow the internships. Although the creation of the COE was established in 2014, over half of the classroom and of the distance learning courses do not have an established COE. Given such outline, we have presented the following guiding question: how is supervision organized for the non-mandatory internship at undergraduate courses at UFJF? Therefore, the study aimed at describing the non-mandatory internship in the following courses selected for the study: Engineering. Business Administration and Nursing; analyzing the process of non-mandatory internships based on the following norms: the law 11.788/2008, the Undergraduate Academic Regiment and the resolution 115/2014, apart from the COE regulations of undergraduate courses and proposing an Intervention Plan that aims at improving the following of non-mandatory internships at undergraduate courses at UFJF. To achieve that, we first conducted a documental analysis, then interviews were conducted with the Dean of Undergraduate courses, the Internship Coordinator, the presidents of the COEs and non-mandatory internship supervising professors of the chosen courses as a sample at UFJF, so that we may verify how the internship has been carried out from the perspective of such professionals. We also applied surveys to students of each of the studied courses who are going through mandatory of non-mandatory internships. The research highlighted that many of the challenges faced by the supervising professors, Course Coordinators and members of the COEs make it difficult or even unfeasible the effective following of non-mandatory internships in undergraduate courses at UFJF. As such, we presented an intervention plan that proposes improvements in the organization of the COEs, which will make it possible to effectively follow such kind of internship.

År 2016 beslutades det om ett byrårotationskrav för företag av allmänt intresse i Sverige som en följd av det revisionspaket som antogs i EU år 2014. Det här kräver att företag av allmänt intresse byter revisionsbyrå minst vart tionde år. Företag av varierande storlek kan dock frivilligt välja att byta revisionsbyrå. Tidigare forskning har haft ett fokus på publika företag och med anledning av detta kan ett kunskapsgap identifieras gällande små företag av privat karaktär. En utveckling av tidigare forskning är att denna studie intar ett företagsperspektiv samt kompletterar detta med revisionsbyråers syn på fenomenet för att på så sätt få två olika synsätt. Studiens syfte är att skapa förståelse för varför små privata företag frivilligt väljer att byta revisionsbyrå. Enligt tidigare studier genomförda inom området frivilliga byrårotationer kan en sådan byrårotation ske av flera olika anledningar. Det framkommer av tidigare forskning att dessa influerande faktorer är; revisionsarvode, revisionskvalitet samt relationen mellan revisor och klient. Dessa faktorer har denna studie tagit utgångspunkt i vid insamling av studiens empiriska material. Vidare utgår studien ifrån en kvalitativ forskningsstrategi där intervjuer av åtta företagsrepresentanter och två revisorer har genererat studiens empiriska resultat. Studien visar på att de små företagen undersökta i denna studie genomsyras av liten informationsasymmetri och att detta påverkar dem vid valet att frivilligt byta revisionsbyrå. De undersökta små företagen prioriterar en nära och långvarig relation till sin revisor samt ett lågt revisionsarvode i första hand, trots att detta kan påverka revisorns oberoende och revisionskvaliteten negativt. Detta tyder på att de små företagen undersökta i denna studie tenderar att likna företag utan revisionsplikt i större utsträckning än publika företag. Studien utvecklar förståelsen kring varför företag väljer att frivilligt byta revisionsbyrå genom att styrka den tidigare forskningens identifierade faktorer och visa på hur dessa prioriteras av studiens undersökta små företag. Studien visar på att dessa prioriteras enligt följande: (1) relationen mellan revisor och klient, (2) revisionsarvode, (3) revisionskvalitet.
In Sweden 2016 a requirement to rotate audit firm became mandatory for companies of public interest. This to meet the statutory audit regulation made by the EU in 2014. This regulation imposes companies of public interest to switch audit firm at least once every ten years. Non public companies will not be imposed by law to change audit firm, but these companies will be allowed to voluntarily make this decision. Previous research has focused only on public companies and this creates a gap in research concerning small privately ownedcompanies. There is potential development in thisfield ofresearch by approaching the phenomenon from a company perspective and complement this with the view of an audit firm, this in order to evaluate two approaches on this subject. The purpose of this study is to develop an understanding of why small privately owned companies choose to voluntarily switch audit firm. According to earlier research, made in the field of voluntary audit switch, a rotation of this sort can happen for different reasons. Previous research reveals that the influencing factors for companies to voluntarily change audit firm are; the audit fee, the audit quality and the auditor-client relationship. These factors have been the basis for the data collection of this study. This study has a qualitative research strategy were the empirical result was generated by interviewingrepresentatives from eight different companies and two auditors. The study shows that small companies that has been researched in this study have a low level of information asymmetry and that influences them concerning why they choose to voluntarilychangeaudit firm.The researched small private companies prioritize a close and long relationship with their auditor as well as a low audit fee in first hand, even though this could affect the auditor independence and the audit quality negatively. This indicates that the small private companies researched in this study tend to resemble companies without an audit obligation in a greater occurrence then public companies. The study develop the understanding of why companies choose to voluntarily switch audit firm by confirming identified factors in earlier research and present how these factors are being prioritized by the small private companies. The study shows that they are prioritized as follows: (1) the auditor-client relationship, (2) the audit fee, (3) the audit quality.

Arbitration as an alternative method of settling dispute. The development of Arbitration Law in England. The Arbitration Act 1996 versus the UNCITRAL Model Law: an objective and comparative analysis. Recent trends in International Commercial Arbitration: an empirical analysis.

This dissertation examines how institutions generate, teach, and authorize normative performances through texts and/as pedagogical practices. Through an analysis of the University of South Florida’s mandatory reporting policy, training, and Title IX Incident Report Form, this project examines how institutions construct and privilege certain values, performances, and individuals as means of generating the legal compliance of the institution independent. These practices are valued independent of how such compliance enables and limits the relationship between students and teachers. I argue the University’s texts and pedagogical practices serve to substantiate, authorize, and perform the materialization of certain privileges and the normative standards for the performances of mandatory reporters – those specifically designated “responsible employees,” which includes graduate, teaching, and research assistants supervising or teaching possible victims. I further rely on critical communication pedagogy as a means of analyzing USF’s practices and calling for an altered pedagogy that better accounts for the subjectivity of individuals not previously recognized by/through current institutional practices. While USF’s mandatory reporting policy is merely one institutional mandate, the practices expressed and outlined in this research are indicative or the practices of institutions more broadly. Understanding those practices is essential to recognizing the ways institutional and individual actors relate and interact.

Syftet med uppsatsen är att beskriva samt öka förståelsen för hur de tre delarna i Revisionspaketet; begränsade konsulttjänster, obligatorisk byrårotation och den nya revisionsberättelsen, kan påverka revisionskvaliteten i svensk kontext. För att uppnå vårt syfte har ett kvalitativt tillvägagångssätt använts, där intervjuer genomförts med en professor inom revision, sex auktoriserade revisorer och FAR:s generalsekreterare. Genom att analysera det empiriska underlaget med stöd från tidigare forskning har vi kommit fram till hur de tre delarna i Revisionspaketet kan påverka revisionskvaliteten i svensk kontext. Resultatet visade att införandet av begränsade konsulttjänster och en obligatorisk byrårotation har en positiv påverkan på det synliga oberoendet men en negativ påverkan på revisorns kompetens vilket innebär att den faktiska revisionskvaliteten påverkas negativt medan upplevelsen av revisionskvaliteten ökar. Detta visar på svårigheten att fastställa den exakta påverkan på revisionskvaliteten, då de två faktorerna som utgör revisionskvalitet påverkas olika. Den faktiska revisionskvaliteten anses dock öka ju längre mandattid revisorn har hos klienten, då revisorns kompetens ökar. Slutligen så anses den nya revisionsberättelsen ha en positiv påverkan på revisionskvaliteten då den är mer informativ och belyser företagets betydelsefulla riskområdena vilket ökar den upplevda revisionskvaliteten. För att fortsättningsvis öka revisionskvaliteten är det därmed av betydelse att förstå vilken effekt en striktare reglering har samt att revisorn i praktiken aldrig är helt oberoende.
The purpose of this study is to describe and increase the understanding of how the three parts from the audit package; restriction of non-audit services, mandatory audit firm rotation and the new audit report, might affect the the audit quality in the Swedish context. To achieve our purpose a qualitative approach has been used, based on interviews with a professor in auditing, six licensed auditors and the secretary-general of FAR. Through analysis of the empirical data with the support from previous research we have concluded how the three parts of the audit package have affected the audit quality in Swedish context. The results concluded that the introduction of restricted non-audit services and the mandatory audit firm rotation have a positive effect on the auditor’s visible independence but a negative impact on the auditor’s competence which means that the real audit quality is affected negatively, while the experience of the audit quality increases. This shows the difficulty to determine exactly how the audit quality is affected, because the two main factors that determines the audit quality is affected differently. The real audit quality is considered to increase with the increasing terms of office with the client, because of the auditor’s heightened competence that comes with the longer terms of office. Finally the new audit report is considered to have a positive impact on the audit quality since it’s more informative and highlights significant risk areas within the company which heightens the experience of the audit quality. To subsequently heighten the audit quality it is important to understand what effect increasing regulations have and understand that the auditor practically can’t be completely independent.

The two objectives of this thesis are to investigate the magnitude of compliance with AASB 6 Exploration for and Evaluation of Mineral Resources and AASB 136 Impairment of Assets; and to examine the influence of audit quality on the compliance levels utilising data from 305 Australian mineral resources public listed firms. Consistent with agency theory auditor independence and audit specialisation are considered pivotal determinants of the magnitude of a disclosure compliance index that comprises 62 mandatory disclosure items.Findings reveal there is 76% compliance rate with both AASB 6 and AASB136 by Australian mineral resource listed firms. The average fees paid to the incumbent auditors for non-audit services is AUD $74,183. The ratio of non-audit fees to total fees earned by Australian accounting firms is 26% whilst 53% of the firms engage the services of a specialist auditor.OLS regression analysis reveals a statistically significant negative association between the ratio of non-audit fees to total fees and level of compliance. This suggests that in the Australian mineral resources sector context, large non-audit fees paid to the incumbent auditors seem to influence the auditor‘s independence. Yet, this thesis does not find any evidence that firms that employ services from a specialist auditor result in a higher level of compliance. Additional sensitivity analyses indicate that the results are generally robust across alternative measures.These findings have important implication for accounting bodies, regulators, investors and other interested parties. Based on the findings, regulators could either: (1) do nothing, and allow the market to assess the risk imposed of the non-disclosure made by firms and take necessary action to reflect on the firms‘ market share prices (though such a option is unlikely given tenets of regulation theory); (2) enforce and penalize any non-compliance with the mandatory disclosures via tougher regulations; or (3) indirectly improve the level of compliance by means of auditor independence. The results show auditor independence (i.e., non-audit fees) is significantly associated with magnitude of compliance; regulators could regulate these non-audit services to boost the magnitude of compliance.

La maladie mentale, véritable problème de santé publique, interpelle sur les droits et libertés fondamentales des personnes qui en sont atteintes. La maladie mentale peut perturber le discernement des malades. Elle nécessite parfois l’application d’une législation spécifique qui a pour finalité de protéger, par le soin et l’enfermement, la personne elle-même et autrui. Les personnes atteintes de troubles mentaux sont des malades, mais également des sujets de droit. Ils doivent disposer des mêmes droits et libertés fondamentales que toute autre personne et surtout des mêmes garanties lorsque, par nécessité, une atteinte leur est portée. Leur liberté d’aller et venir, leur vie privée et leur dignité sont particulièrement exposées. Il s’agit de déterminer si au regard des réflexions menées sur les droits de l’homme, leur atteinte est toujours justifiée et si les garanties offertes pour leur protection sont effectives à l’égard des malades mentaux. Les concepts de consentement et de dignité méritent d’être révisés pour qu’ils puissent s’étendre à cette catégorie de malades et puissent efficacement les protéger. Si des progrès ont été faits pour garantir les libertés et droits fondamentaux, d’autres restent à faire pour les malades mentaux privés de leur liberté en raison des soins qu’ils nécessitent
Mental disease is a public health challenge that questions about the fundamental rights and freedoms of people with it. Mental disease can disrupt the discernment of patients. It sometimes requires the application of specific legislation whose purpose is to protect, through care and confinement, the person himself and others. People with mental disorders are not only sick, but also subjects of the law. They must have the same rights and fundamental freedoms as any other person and, above all, they require the same guarantees when, out of necessity, they are restricted. Their freedom to come and go, their private life and their dignity are particularly exposed. The question is whether, in the light of human rights reflections, their infringement is always justified and whether the guarantees offered for their protection are effective with regard to the people with mental disease. The concepts of consent and dignity need to be revised so that they can extend to this category of patients and can effectively protect them. While progress has been made to guarantee fundamental rights and freedoms, much remains to be done for people suffering of mental disease and deprived of their liberty because of the care they require

Dans un contexte où le recours au mécanisme des lois de police apparaît de plus en plus fréquent et facilité sur le plan des conflits de lois, la perte d’impérativité que connaissent ces dispositions du fait des solutions libérales retenues sur le plan des conflits de juridictions, conduit à s’interroger sur la possibilité d’apporter des correctifs. En droit positif, l’admission généralisée des clauses de prorogation de for, étatique et arbitral, malgré l’applicabilité d’une loi de police, associée à un système de reconnaissance pratiquement automatique des jugements étrangers et des sentences arbitrales au stade du contentieux de l’exequatur, conduit à rendre ces dispositions globalement semi-nécessaires dans les rapports internationaux. Alors que la mise en œuvre des lois de police devant un for étatique étranger ou arbitral apparaît très incertaine et que la violation de ces dispositions ne fait pas obstacle à la reconnaissance d’un jugement ou d’une sentence qui les aurait négligées, les clauses de prorogation de for apparaissent comme des instruments à la disposition des parties pour se livrer au forum shopping et contourner les impérativités étatiques. Cette solution, paradoxale et peu satisfaisante, compte tenu de l’importance et de la nature des intérêts par principe mis en cause à travers ces dispositions, incite à envisager une solution permettant de restaurer l’impérativité des lois de police dans les conflits de juridictions. Dès lors que ce résultat apparaît comme la conséquence du maintien du principe traditionnel de l’indépendance des compétences législative et juridictionnelle malgré le lien existant entre forum et jus en matière de lois de police, ce constat conduit à s’interroger sur la possibilité de déroger exceptionnellement à ce principe pour consacrer un forum legis impératif et exclusif, fondé sur l’applicabilité d’une telle disposition. Cette solution, restaurant efficacement l’impérativité des lois de police dans leur for d’origine, devrait néanmoins être associée à la mise en place d’un mécanisme de coordination des systèmes permettant de prolonger son efficacité devant les fors étrangers. Il pourrait trouver ses fondements dans certains procédés préexistants, susceptibles d’être adaptés à la réalisation de l’objectif de protection des impérativités étatiques poursuivis. La mise en place de différents mécanismes, apparentés à celui du forum non conveniens, fondés sur un système de coopération interjuridictionnelle ou inspirés de la méthode de référence à l’ordre juridique compétent envisagée par P. Picone, pourrait permettre d’assurer, à l’étranger, le respect des lois de police du for dans des hypothèses différentes. De manière transversale, la restauration de l’impérativité des lois de police pourrait être assurée grâce à un recours à la notion d’ordre juridique prépondérant. Désignant un ordre juridique dont une loi de police mettant directement en cause un intérêt étatique réellement fondamental serait applicable au fond du litige, elle devrait pouvoir fonder la reconnaissance de la vocation plus forte de celui-ci à faire valoir ses vues pour la résolution d’un litige. Elle pourrait fonder à la fois la revendication de compétence juridictionnelle prioritaire de celui-ci pour trancher le différend et un effacement des fors étrangers pour faire prévaloir le point de vue qu’il retient. Une telle solution, étroitement délimitée et justifiée au regard de l’importance des intérêts mis en cause, assurerait une solution satisfaisante permettant à la fois d’articuler harmonieusement la poursuite de la politique libérale qui s’impose dans les conflits de juridictions avec le respect des lois de police et de réconcilier la protection des impérativités étatiques avec la coordination des systèmes
In times of mandatory provisions becoming more and more prevalent, based on conflict of law, the concept of mandatory enforcement appears to be somehow diluted regarding the liberal solutions found in conflicts of jurisdictions. In positive law, mandatory rules do not prevent the enforcement of a forum clause, no more than they are considered during the enforcement stage of decisions. While the application of these rules before foreign courts and arbitrators is very uncertain and does not raise obstacles to the recognition of foreign judgments or arbitral judgment which overlook them, choice of forum clauses has become an instrument of forum shopping in order to avoid mandatory regulations. This solution paradoxically induces a search for a solution to restore there international imperativity. This result has appeared as a consequence of the principle of separation of conflicts of law and conflicts of jurisdictions. That observation leads to ask questions about the possibility of an exemption to this general principle. Indeed, this encourages to consider the possibility to admit a correlation between forum and jus in order to establish imperative and exclusive competence, based on the applicability of such mandatory rules. This forum legis would require to maintain the litigation in its courts and could ensure their application in international relations. However, unilateralism that governs rules of judicial competence should involve the establishment of a mechanism of different legal systems coordination. Depending on the type of mandatory rules concerned, it could be based on an adapted form of forum non conveniens, on international judicial Co-operation processes, or be inspired by the method of reference to the competent legal order envisaged by P. Picone. The deployment of these solutions could be based on using preponderant state notion, that would be the one with the most widely public policy involved. It would lead to the recognition of the strong vocation of it to assert its views for the resolution of a dispute and would justify both the priority jurisdiction of its courts and circumspection of the other jurisdictional authorities to exercise their competence. Such a solution, tightly defined and justified in view of the importance of the interests involved, would provide a satisfactory solution to both harmoniously articulate the pursuit of liberal politics required in conflicts of jurisdictions with respect of public policy, and reconcile the protection of imperativities with the coordination of legal systems

Le droit international privé français des contrats est très avancé, la richesse de la jurisprudence et la doctrine font une bonne preuve de l'évolution du droit français en la matière. Ses conceptions sont répandues et admises par d'autres États, européens en premier lieu, puis dans le monde entier. Le système de droit français et celui de droit communautaire sont complémentaires l'un et l'autre. Pour cette raison l'étude de droit international privé français ne peut plus être restreinte uniquement dans le cadre de droit international commun. Dés lors le droit international privé communautaire devrait aussifaire l'objet de cette étude. Quant au droit international privé des contrats thaïlandais, il est en cours de développement et a besoin de grande réformation urgent pour la coopération juridique dans l'ASEAN. L'étude comparative en cette matière permettrait donc de trouver la bonne solution et d'apprendre l'application de règles conflictuelles ainsi que d'autres mécanismes du droit international privé pour régler les problèmes dans l'ordre juridique thaï. Donc les questions de la loi applicable et le règlement des différends font l'objet principal de cette étude.

A research report submitted In partial fulfilment of the degree Master of Commerce (Accounting) University of the Witwatersrand
This research report evaluates the nature of, and gathers evidence of, the potential misuse of the non-GAAP 'adjusted earnings' by JSE-listed firms in South Africa. The prior literature is explored and applied to the South African context which is a unique environment due to the mandatory use of the non-GAAP Headline Earnings . The prior literature provides the grounding for the research methods which enhance the validity of the study. Adjusted earnings are analysed through 3 research questions and sub-questions. The first research question focuses on the nature of the use of adjusted earnings in South Africa, by examining the extent of use of adjusted earnings by a population of JSE firms, as well as the most common types of adjustments used. It is evaluated using descriptive statistical methods from data from databases and company annual financial reports. Research question 2 gathers evidence for misuse through the identification of 'valid' and 'invalid' adjustments made in the determination of adjusted earnings, as well as the identification of the repeated use of particular adjustments, which are indicators of misuse from the prior research of Bhattacharyaa, Black, Christensenb and Larsonc (2003) and Doyle, Lundholm and Soliman (2003). This question uses an ANOVA and repeated measure approach respectively using the same data from research question 1. The third research question examines whether there is an association between adjusted earnings and whether firms meet or beat analyst earnings forecasts more often (the dependent variable) as set out in Doyle, Jennings and Soliman (2013). This is assessed using logistic regression analysis using analyst earnings forecast data and company results data The results indicate that types of firms and adjustments made in South Africa are similar to U.S. literature. It raises questions around use of adjusted earnings as a performance metric and the use of Headline Earnings in South Africa. Evidence of misuse of adjusted earnings was found. In addition, a strong relationship similar to the Doyle et al. (2013) findings was found between the use of upwardly adjusted earnings and the propensity of firms to meet or beat analyst forecasts. Whether a firm s accounting earnings met or beat the forecast was also found to have significant influence on the dependent variable. It was also found that South African firms met or beat analyst forecasts significantly less often than U.S. firms, suggesting that there may be structural differences in the analyst forecasts environment in South Africa when compared to the U.S. The results suggest that adjusted earnings may be misused in South Africa, and one of the motivations to do so is to meet or beat analyst earnings forecasts.
MT2017

碩士
國立臺北大學
犯罪學研究所
98
An amendment to the domestic violence prevention act in Taiwan has given the police more authority to interfere domestic violence case more zealously, in order to offer more protection for the victims, and deter offenders from recidivism. However, police response concerning domestic violence has not improved as expected, and therefore an empirical research based on the influential factors will be necessary. Based on coding and analyzing the incident reports of domestic violence and the child protection cases, the current study intended to develop a fuller picture of police dealing with domestic violence cases and explore the relationship between the characteristics of organization and the persons involved and the incident. Some recommendations for the policy and practice were also addressed. According to the results of previous studies and the reports of incidents, the present study focuses on investigating the contextual, demographic, and situational effects to active police responses, namely the petition of emergent protection order and arrest the abuser. The factors are classified into five aspects: organizational factors of police authority, the characteristic of offender, victim, incident and the attitude of victim. The present study employs data from 2,202 processed domestic violence cases, including 276 cases with protection order applied by the police, and 33 cases with offenders arrested. Data were collected from 17 different branches in two Taiwanese counties. To sieve out the significant influential factors, I used chi-square test to test the independence. In the end, two logistic regression models were developed to explain the significant variables of the police response regarding the domestic violence cases. The finding shows that the significant variables of police responses in enforcing criminal protection order and those of arresting the suspect are largely dissimilar. However, the two responses are influenced by the domestic violence history, drug usage, physical injury, and victim’s willing of proceeding with cases. It is also found that the victim’s and case’s characteristics are not significant in the final logistic regression model. The regression model also shows that the victim’s proceeding with cases is the most significant variable. Though the police response will take accounts of the domestic violence prevention act at large, the victim’s attitude still play the key role. The police seldom use their professional discretion to estimate the dangerousness of the abuser and the risk of re-victimization of the victim. Some suggestions are drawn from the research findings. Firstly, Police Prevention Domestic Violence Guide Book should include clear decision making details for criminal orders of protection and arrest. Secondly, the police should receive a standard and consistent training and instruction before dealing with DV cases to minimize diversity. Thirdly, the domestic incident report should include the police decision making record and the offender’s interview record. Finally, it is suggested that more efforts are needed to integrate intelligence system of the police, other criminal justice agency, and third parties. To achieve the aim of domestic violence prevention act, an integrative system to support the victim and prevent them from further harm is desperately needed.

碩士
東吳大學
會計學系
107
In recent years, the importance of corporate social responsibility (CSR) has increased. In order to promote CSR, Taiwan has issued a mandatory CSR report policy. Therefore, this study uses Taiwanese listed companies during 2011-2016 to verify the effect of such a mandatory policy on financial and non-financial performance. The results show that, compared to companies that do not have a CSR report, companies issue a CSR report based on the mandatory regulation do not have a worse financial performance, but have an improvment in future non-financial performance (e.g., reducing carbon emissions). In addition, this study also finds that, for mandatory CSR-issuing companies, the higher the environmental expenditures, the worse non-financial performance. Nevertheless, no evidence to support that higher environmental expendiures have a significant effect on financial performance. Finally, we split the environmental expenditure into two components: capitalizing and expensing. We find that the financial performance (ROE) is getting better when the expensing expenditure is higher. On the other hand, whether capitalized or expensed environmental expenditure, it has a negative impact on non-financial performance.

碩士
國立中正大學
會計資訊與法律數位學習碩士在職專班
105
This research looks at the patterns and the general market situation of prepaid products/services and the existing laws governing these prepaid products/services and what protection the laws afford the consumer. Further discussion is given on possible guidelines on how to protect the consumer for other prepaid products/services sold that currently do not require payment be put into escrow. A closer look is taken on the structure for advance receipt of prepaid products/services and how such payments are put into an advance receipt trust. A summary is given on the new types of trusts that are entering the market now for which prepaid products/services are put into an advance receipt trust and from this point of view, the current laws that govern such prepaid products/services. A case study is done on the company Sheng-En Recreation & Fitness with the contract the company offers being used as analysis for a general overview of prepaid products/services with advance receipt trust and its comparison with other similar products on the market. Lastly, the writer recommends that well constructed internal controls must be put into place and discusses some currently available prepaid products/services that already are under corporate governance. The writer concludes that in the future, formulating a law that governs prepaid products/services not only gives consumers the required protection that is due to them but also ensures that the company providing these products/services can continue to operate for the long run and more importantly, this should allow prepaid products/services to move ahead with the times.

碩士
南華大學
非營利事業管理研究所
94
Being able to be employed is important to most people in the modern society. It is not only unequal to exclude the disabled from the labor market just because of their disadvantages in their physical and mental states, on the one hand, but also uneconomical to the society as a whole since their human resources cannot be appropriately utilized. In this thesis certain aspects concerning the working conditions and employment opportunities for the hearing impaired are investigated and explored. Since hiring the disabled is not mandated for small and medium enterprises, why do some enterprises employ the hearing impaired？ Do employers hire the hearing impaired because of charitable causes, or do they think it is more economic to do so？ These are the questions raised by the thesis. 　 　　From a theoretical point-of-view the purposes of this thesis are two-fold. Firstly, how is the current situation in hiring the hearing impaired among small and medium enterprises？ Secondly, what are the factors that contribute to employers’ decisions in employing the hearing impaired？ On the other hand, the results from this study can also be applied to managerial and policy contexts. 　 　　After reviewing the literature, the thesis used a sample of enterprises in Taipei City to test the proposed model. Interviews and Content analysis are then applied to the collected data. 　 Findings from the study are as follows: 　 1.Factors leading to hiring the hearing impaired for non-mandatory employment in S&M enterprises: 　 （1）employer''s characteristics, society-oriented kindness, cost consideration, security and restriction of the environment. （2）employer''s characteristics are the most influencial predictors. 　 2.Obstacles in employing the hearing impaired: communications between the hearing impaired and the other workers , work attitudes among the hearing impaired, social interaction skills. 　 　 Suggestions based on the findings: 　 1. To the hearing impaired: （1）a change in attitudes towards work ethics （2）increase competitiveness in the labor market （3）career planning and human resource investment 　 2. To the government: （1）promotion for disability employment （2）provide necessary resources and information （3）promote sign language among the public （4）increase employers’ incentives （5）develop assistive devices and technology in the work environment 　 3. To employers: （1）consider charitable and economic causes simultaneously （2）invest in assistive devices and technology to improve productivities （3）Job redesign （4）Sharing of successful experiences

No
This paper contributes to our understanding of compliance with non-mandatory statements of best practice. Specifically, we examine the efficacy of agency-related mechanisms on the degree of disclosure compliance with the ASB Statement on interim reports. Using data drawn from a sample of 259 UK companies listed on the London Stock Exchange, we show that although overall disclosure compliance is high (74.5% of the items of information being disclosed), companies do not fully comply with the ASB Statement on interim reports. We employ an ordinary least square (OLS) regression model to establish whether selected company-specific and corporate governance characteristics (proxying for agency-related mechanisms) are related to the degree of disclosure compliance. Our results indicate that multiple listing, company size, interim dividend and new share issuance are positively associated with the degree of compliance. We also find that the degree of disclosure compliance is positively associated with auditor involvement, audit committee independence and audit committee financial expertise. These results have important implications for policy because they suggest that whilst agency-related mechanisms may motivate compliance with best practice non-mandatory statements, full compliance may be unattainable without regulations.

Immigration detention in Australia - consistency with international prohibition on arbitrary detention. Consequences in Australia of international illegality. Scope of Commonwealth legislative power, relevant limitations on legislative power.
Introduction Chapter i: Immigration detention under international law Chapter ii: International human rights law in Australia Chapter iii: Australian constitutional law Conclusion Bibliography

The dissertation deals with some areas of the work contract (the scope of the work, the price of the work and the payment terms and the execution of the work). The dissertation consists of two unevenly large parts. The general part briefly introduces the concept of commitment and contract, describes in general the contract for a work including a brief historical and foreign excursion and generalizes the national legislation of contract for a work according to the Civil Code, focusing on its character, form, typical features and essentials. The last subchapter differentiates the contract for a work from some similar contractual types. A special part of this dissertation is divided into four chapters. The first chapter approximates the concepts of "mandatory" and "non-mandatory" provisions as the types of legal nature of a legal rule. The next chapter deals with contract for a work focused on construction work and examines the legal nature of the special provisions. The following and most extensive chapter consists of three subchapters (price for a work, the scope of a work and the performance of a work and payment terms) and deals in detail with both the legal regulation of the part and the legal nature of provisions, as well as the reflection of the parties' interests in the area of the contract...

Freedom of contract is one of the fundamental principles of private law. Most pronounced is the principle of contractual freedom in business contractual relationships, in which is admitted the highest degree of contractual freedom. Contractual freedom is often generally associated with the rule that what is not forbidden is allowed, ie. if the legal regulation does not prohibit any contractual arrangement, is such an arrangement allowed. This understanding of freedom of contract is very simplistic and misleading and thus in many cases incorrect. Given that freedom of contract is seen as a rule or principle, approach to it is fairly spontaneously and in search of answers to the question of legality or illegality of certain contractual arrangements, the progress is often intuitively and based on ad hoc reasoning the contractual freedom is in individual cases either accepted or rejected. One reason for this approach is the fact that there have been no more precise rules for a differentiation of non- mandatory and mandatory legal rules. Their differentiation is for the recipients of legal rules crucial because it gives an answer to the question, how far reaches their liberal sphere, in particular, if the contractual freedom is in the particular legal issue enabled or not. A lack of structure and...

Przedmiotem rozprawy doktorskiej jest zagadnienie swobody kształtowania treści umowy spółki z o.o. Doktryna nie wypracowała dotąd jasnych wskazówek interpretacyjnych, które pozwoliłyby rozstrzygnąć w spójny sposób o dopuszczalności umieszczania określonych postanowień w umowie spółki z o.o. Konsekwencją tego są spory dotyczące licznych zagadnień szczegółowych. Prowadzi to do niejednolitej praktyki sądów rejestrowych, co jest zjawiskiem niepożądanym, powoduje bowiem brak pewności co do rozstrzygnięć sądowych.W tych uwarunkowaniach konieczne było, po pierwsze, ustalenie treści dyrektyw interpretacyjnych, przy pomocy których należy oceniać dopuszczalność zamieszczenia w umowie spółki z o.o. konkretnych postanowień oraz, po drugie, ustalenie właściwego sposobu pojmowania kryteriów ograniczających swobodę kształtowania treści umowy spółki z o.o. Analiza obu tych kwestii umożliwiła z kolei odpowiedź na pytanie, czy stosowana wdoktrynie i orzecznictwie wykładnia przepisów nie zawęża nadmiernie autonomii woli wspólników.Pracę podzielono na trzy części. Analiza przeprowadzona w pierwszej części pracy doprowadziła do wniosku, że spółka z o.o. stanowi szczególnego rodzaju stosunek zobowiązaniowy. W związku z tym spółkę z o.o. należy postrzegać przez pryzmat zasady swobody umów – wspólnicy powinni mieć możliwość swobodnego dostosowywania kształtu instytucji spółki z o.o. do własnych potrzeb, tak długo, jak realizacja ich autonomii woli nie narusza szeroko pojętego bezpieczeństwa obrotu. Podstawę ustalania zakresu swobody kształtowania treści umowy spółki z o.o. w zakresie pozostawionych przez ustawodawcę luzów decyzyjnych, tj. w odniesieniu do postanowień zmieniających treść ustawy oraz postanowień dodatkowych stanowi więc art. 3531 k.c. Jednak ze sposobu sformułowania przepisów oraz aksjologii prawa spółek odkodowanej z całokształtu regulacji spółki z o.o. wynika konieczność przyjęcia – inaczej niż w prawie zobowiązań – wstępnego domniemania imperatywnego charakteru norm prawnych. Ponadto analiza dotycząca charakteru prawnego spółki z o.o. doprowadziła do sformułowania uwag de lege ferenda – w niektórych przypadkach regulacja spółki z o.o. nadmiernie ogranicza swobodę umów.W drugiej części pracy zostały omówione kryteria delimitujące swobodę kształtowania treści umowy spółki z o.o.: zasady współżycia społecznego, natura stosunku spółki z o.o. i ustawa. Z analizy wynika, że w procesie definiowania tych kryteriów należy poszukiwać rozwiązań w jak największym stopniu uwzgledniających zasadę swobody umów – dotyczy to m.in. sposobu pojmowania kryterium natury spółki.W trzeciej części dysertacji zilustrowano, jak tezy zaprezentowane w poprzednich częściach pracy wpływają na ocenę dopuszczalności umieszczenia w umowie spółki z o.o. konkretnych postanowień. W tej części rozprawy odwołano się również do poglądów doktryny niemieckiej, która uznaje dość szeroki zakres swobody umów w spółce z o.o. Powyższe spostrzeżenie powinno stanowić asumpt do podjęcia dyskusji nad zasadnością zawężania swobody umów w polskiej spółce z o.o. Pomimo ogólnych deklaracji o obowiązywaniu w spółce z o.o. zasady swobody umów, polska doktryna często opowiada się przeciwko dopuszczalności konkretnych postanowień umowy spółki z o.o. w sytuacjach, gdy wydaje się, że w świetle zasady swobody umów zasadne byłoby przyznanie wspólnikom swobody kształtowania treści umowy spółki.
This doctoral dissertation focuses on the freedom of determination of the contents of articles of association of a Polish spółka z o.o. So far, the doctrine has not developed unambiguous interpretative guidelines that would make it possible to consistently decide the issue of admissibility of introducing certain provisions in articles of association of spółka z o.o. This gives rise to disputes on a number of specific issues. This leads to the inconsistent approach taken by registry courts, which is an undesirable phenomenon, as it gives rise to uncertainty as to court decisions.In such circumstances, it was necessary, first, to determine the content of the interpretative directives which should be used for evaluating the admissibility of introducing certain provisions in the articles of association of spółka z o.o. and, secondly, to determine the proper understanding of the criteria restricting the freedom of determination of the content of articles of association of spółka z o.o. The analysis of these two issues has, in turn, made it possible to answer the question of whether the interpretation of the provisions applied by the doctrine and courts does not excessively restrict the autonomy of shareholders’ will.The dissertation has been divided into three parts. The analysis carried out in the first part has led to the conclusion that spółka z o.o. creates an obligation of a specific type. Accordingly, spółka z o.o. should be seen through the prism of the principle of freedom of contract, i.e. shareholders should be able to freely adjust the structure of spółka z o.o. to their purposes, so long as the exercise of their autonomy of will does not prejudice broadly understood security of transactions. Therefore, the determination of the scope of freedom of determination of the contents of articles of association of spółka z o.o. within the leewaygranted by the legislator, i.e. with respect to the provisions amending the legal norms and additional provisions, is based on Article 3531 of the Polish Civil Code. However, it results from the way of drafting the legal provisions and the axiology of company law decoded from all provisions governing spółka z o.o. that, unlike in the contract law, legal norms must be presumed to be mandatory. In addition, the analysis of the legal nature of spółka z o.o has led to the formulation of comments de lege ferenda – in some cases the provisions governing spółka z o.o excessively restrict the freedom of contract.The second part of the dissertation discusses the criteria delimiting the freedom of determination of the contents of articles of association of spółka z o.o, such as principles of community life, nature of the spółka z o.o. relationship and relevant acts. The analysis reveals that, when determining such criteria, solutions taking into account, as much as possible, the principle of freedom of contract should be sought. This applies, among others, to the understanding of the criterion of the nature of a company.The third part of the dissertation illustrates how the theses put forward in the previous parts affect the evaluation of admissibility of introducing certain provisions in the articles of association of spółka z o.o. That part of the dissertation also refers to the views presented in the German doctrine which allows for a fairly broad freedom of contract in spółka z o.o. The above observation should serve as a cornerstone for discussion whether or not it is reasonable to restrict the freedom of contract in a Polish spółka z o.o. Despite general declarations that the principle of freedom of contract is applicable in spółka z o.o., the Polish doctrine often puts forward arguments against the admissibility of introducing certain provisions in the articles of association of spółka z o.o. where, in the light of the principle of freedom of contract, it would be reasonable to allow shareholders to freely determine the contents of articles of association.