The revaluation of non-current assets has become an accepted accounting practice in many countries including the United Kingdom, Australia and New Zealand. This practice has implications for the external auditor who must decide whether to accept a valuation as reasonable and how much evidence to collect to support the decision. This thesis represents the first study to examine audit decision making in this area. Because of the absence of prior research, a series of structured interviews was undertaken with audit partners to identify the main audit issues. The results of these interviews, together with the relevant literature, were used to identify some of the factors that may impact on audit judgments concerning revalued assets. Hypotheses were developed and two complementary experiments were designed to test them. These were based on the premise that client management may be motivated to revalue in order to improve the appearance of the balance sheet, thereby increasing the inherent risk of misstatement. A 2 x 2 between-subjects design was used for both experiments, and the dependent variables measured were estimates of the planned audit hours to be spent on the revalued assets and likelihood judgments that the valuations would be accepted as reasonable. Experiment One considered the situation where auditors are faced with two conflicting risks which are likely to exist simultaneously in the audit environment. These were the threat of litigation arising from the client's breach of a debt covenant and the risk of losing the client. The study examined auditors' responses to high and low levels of these risks on the audit of revalued owner-occupied property and an investment property. For the planned audit hours, results indicated a strong interaction effect between the two factors, with auditors planning to spend significantly more time on the audit of revalued assets when both the risk of breaching a debt covenant was high and the risk of losing the client was low. Similar results were found for the likelihood judgment that the valuations would be accepted as reasonable, except that for the investment property the results were only marginally significant. Experiment Two examined the impact of a proposal to issue shares to the public and the competence of the independent valuer on the audit of four classes of non-current assets. Results indicated that auditors would plan to spend longer on the audit of revalued assets when the client proposed to make a share issue and also when the competence of the valuer was lower. They were also less likely to accept the valuations as reasonable in these cases. However, an interaction effect between class of asset and competence of the valuer indicated that concern with some aspects of the evidence could override subjects' sensitivity to the competence of the valuer. An additional finding was a significant experience effect for the likelihood judgments, based on the number of audits, in which subjects had been involved, that had included asset revaluations. More experienced subjects were more likely than less experienced subjects to accept the valuations as reasonable.

Thesis (Ph.D. in Nursing) -- University of Colorado Denver, 2007. / Typescript. Includes bibliographical references (leaves 190-197). Free to UCD affiliates. Online version available via ProQuest Digital Dissertations;

L’exécution des décisions juridictionnelles internationales soulève l’une des questions, sinon la question fondamentale qu’implique l’autorité des arrêts rendus par la plus haute instance juridictionnelle des Nations Unies : comment assurer de manière effective, en droit comme en fait, la mise en oeuvre de sentences dont l’autorité juridique est indéniable certes, mais évidemment assujettie à la (bonne) volonté des États ? D’ordinaire deux réponses semblent possibles : par l’exécution spontanée ou l’exécution forcée. Pourtant, l’expérience de la mise en œuvre de l’arrêt rendu le 10 octobre 2002 dans l’affaire de la Frontière terrestre et maritime entre le Cameroun et le Nigeria se démarque de ce schéma classique. Elle n’est ni spontanée, ni forcée mais provoquée. Devant le caractère dérisoire des sanctions possibles en cas d’inexécution, le réalisme diplomatique vient au secours de l’effectivité de la chose jugée. En effet, l’ONU (l’organe judiciaire principal et le Secrétaire général) met en place un dispositif de provocation de la négociation dans l’exécution du futur arrêt, pour n’avoir pas à intervenir sur le fondement de l’article 94 § 2 de la Charte. Dans cette hypothèse la plus sensible dans le domaine de l’exécution des arrêts de la CIJ : celle où la Cour attribue un territoire disputé à un État alors qu’un autre État l’occupe en fait, l’alchimie entre procédure juridictionnelle et procédure négociée s’avère efficace. L’exécution de l’arrêt revêt en outre une dimension originale supplémentaire grâce aux mécanismes sui generis tels que la Commission mixte Cameroun Nigeria et l’accord post-juridictionnel parrainé par l’ONU et les puissances tutrices. On ne peut avoir meilleure illustration de la contribution de l’Afrique à l’effectivité des décisions de la CIJ, comme au règlement pacifique des différends internationaux. / The implementation of international judicial decisions raises one of the questions, if not the fundamental one related to the authority of the decisions rendered by the highest Court of the United Nations. In fact the question is How to ensure effectively, the implementation of sentences whose legal authority is undeniable, but certainly and obviously depending of the (good) will of the States, in law and in fact. Usually two answers seem possible: spontaneous implementation or enforcement. However the experience of the implementation of the Judgment in Land and Maritime Boundary between Cameroon and Nigeria disregard this classic pattern. This is a preventive and early implementation by the parties and third parties, and then a delayed but effective implementation. It led to a probably unique approach in the settlement of judicial disputes. Indeed it is the first time that the UN (i. e ICJ which is the main judicial organ and the Secretary General) without delay for the foreseeable implementation’s difficulties to get involved under Article 94 § 2 of the Charter establishes an early and preventive diplomatic system of implementation. In the view of the ridiculous nature of possible sanctions for non-compliance, the diplomatic realism came to the rescue of the effectiveness of the res judicata. In this most sensitive field in implementing the judgments of the ICJ, the hypothesis in which the Court assigns a disputed territory to a state while another state occupies it in fact and of the hostility of the local populations to the change of the sovereign de facto, the merge between judicial procedure and negotiated procedure is effective. The implementation of this judgment is also original because of its sui generis mechanisms in implementing the decision such as the United Nations Joint Commission or the post-jurisdictional Agreement sponsored by the UN and witnesses States. There is no better example of the African contribution to the effectiveness of the decisions of the ICJ, as far as the peaceful settlement of international disputes is concerned.

[pt] Nosso trabalho buscou apresentar a concepção de juízo na obra de Hannah Arendt, cuja compreensão se apoia em uma livre interpretação do juízo reflexionante estético de Kant. As razões pelas quais Arendt teria se voltado para o tema refletem sua preocupação com o obscurecimento do mundo, cuja pluralidade esteve visivelmente ameaçada com o advento do totalitarismo. Para a pensadora, os acontecimentos sem precedentes decorrentes do totalitarismo fazem parte de um contexto em que a ausência de reflexão e uma consequente inabilidade para julgar o que se passava fizeram do século XX um dos mais sombrios períodos da história da humanidade. A faculdade do juízo reflexionante estético, capaz de refletir sobre o particular sem que exista um universal dado, foi pensada por Arendt em um contexto político, e suas características apontam para a necessidade de compreender sem corrimãos os assuntos mundanos que se apresentam na contemporaneidade. Poderíamos considerar uma teoria do juízo arendtiana apenas de um modo fragmentado, uma vez que esse foi um projeto de uma pesquisa teórica que não foi realizado integralmente por ela, e do qual temos um quebra-cabeça a ser montado. Suas peças podem ser resgatadas desde os seus primeiros ensaios, quando a ação política era o seu leit motif intelectual. Posteriormente, a partir do julgamento de Eichmann, quando ao cunhar a expressão banalidade do mal ela própria se tornou exemplar em seu juízo reflexionante. Julgar prospectivamente com uma mentalidade alargada ou retrospectivamente com desinteresse são, pois, lados possíveis da mesma moeda: o juízo de gosto, cujo resgate Arendt se esforçou em trazer à luz. Tal juízo possui as características da comunicabilidade e intersubjetividade que possibilitam a existência do mundo, entendido como o espaço entre homens e espaço de visibilidade do pensamento reflexivo. Por essa razão, a atividade de julgar assim compreendida é a única faculdade espiritual do homem capaz de estabelecer o horizonte da pluralidade. / [en] Our work intended to present the notion of judgment in the writings of Hannah Arendt, whose comprehension supports itself on a free interpretation of Kantian aesthetic reflective judgment. The reasons why Arendt would have turned herself to the theme reflect her concern about the darkening of the world, whose plurality had been visibly threatened by the advent of totalitarianism. For philosopher, the unprecedented events that came from totalitarianism are part of a context in which the lack of deliberation and a subsequent inability to judge what was happening made the 20th century one of the darkest periods of human history. Arendt studied the faculty of aesthetic reflective judgment, capable of deliberating about the particular without a given universal, in a political context, and its characteristics point to the necessity of comprehending without handrails the mundane topics that present themselves on contemporaneity. We are able to consider only a fragmented Arendtian theory of judgment, since this was a research project not done solely by herself, and of which we have a whole puzzle to assemble. The pieces of this puzzle can be found beginning on her first essays, when the political action was her intellectual leit motif. Later, from Eichmann s judgment on, when she became an example on her own reflective judgment after coining the expression banality of evil. Judging prospectively with an enlarged mentality or retrospectively with disinterest are, then, two possible sides of the same coin: the judgment of taste, something Arendt tried to rescue and bring to light. This judgment holds the same characteristics of communicability and intersubjectivity that make possible the existence of the world, understood as the space between men and space of visibility of reflective judgment. For this reason, the activity of judging, comprehended this way, is the only spiritual faculty of men capable of establishing the horizon of plurality.

La première source de la business judgment rule a été la jurisprudence. Celle-ci a été la source des codifications incitatives et contraignantes. Nos recherches ont mis en évidence deux types de formulations de la business judgment rule. Le premier type est la formulation prétorienne lato sensu et stricto sensu. Le second type est la formulation codifiée (Model Business Corporation Act, Corporate Director's Guidebook, Principles of Corporate Governance, lois limitant la responsabilité personnelle des dirigeants). De plus, nos recherches ont dégagé 9 types de termes qui se retrouvent dans tous les types des formulations. Les 4 premiers types de termes correspondent respectivement (1) aux pouvoirs des dirigeants et à leur discrétion, (2) au statut des dirigeants, (3) aux devoirs des dirigeants, (4) aux degrés de devoirs requis et à la gravité de la transgression de ces devoirs sanctionnée (standard of conduct). Les cinq types de termes suivants correspondent respectivement (1) au droit à l'erreur, (2) à la présomption de comportement/conduite, (3) au refus d'un contrôle judiciaire, (4) à la charge de la preuve, (5) à la justification de la business judgment rule (standard of revision). Les deux différences fondamentales entre les formulations de la business judgment rule sont les suivantes. La première différence se situe au niveau des conditions d'application de la règle et concerne la relation entre le standard de conduite, c'est-à-dire le type des devoirs, le degré des devoirs et la gravité de la transgression des devoirs, et le standard de responsabilité, c'est-à-dire les devoirs examinés quand la business judgment rule s'applique. La seconde différence fondamentale entre les formulations se situe au niveau des effets de la règle et concerne l'étendue d'un contrôle judiciaire sur le résultat de l'action ou de l'omission des dirigeants, c'est-à-dire le prix grossièrement inadéquat, l'abus de discrétion, le dépassement grossier, etc. / The first source of the « business judgment rule » is the jurisprudence. The jurisprudence was the source of the « soft law » and « hard law » codifications. The research showed two types of formulations of the « business judgment rule ». The first type is the jurisprudence formulation lato sensu_and stricto sensu. The second type is the codification formulation (Mode) Business Corporation Act, Corporate Director's Guidebook, Principles of Corporate Governance, lois limitant la responsabilité personnelle des dirigeants). The research showed nine types of terms which may be found in the formulations of the « business judgment rule». The first four terms correspond respectively to (1) the powers of the governors of the corporation and their discretion ; (2) their status ; (3) their duties, and (4) the degree of their duties. This first type of terms constitutes the standard of conduct. The next five types of terms correspond respectively to (1) the right to the error; (2) the presumption of the conduct; (3) the refusal of judicial review; (4) the burden of proof; (5) the justification of the « business judgment rule ». This second type of terms constitutes the standard of revision. There are two fundamental differences between the formulations of the « business judgment rule ». The first difference is situated at the level of the conditions of application of the « business judgment rule », and concerns the relations between the standard of conduct and the standard of revision. The second difference is situated at the level of the effects of the « business judgment rule » and concerns the scope of judicial review.

As a result of the complexities that make up modern society, there are several problems related to the solution of inter-subjective conflicts. In this context, the emblematic issue on the unconstitutionality of the judicial acts stands out; however, these may be influenced by the matter under judgment. The aim of the present study is to develop a theory about the unconstitutionality of the matter under judgment in order to ascertain the possibility of relativization of the judicial decisions passed as final judgment based on the control of constitutionality, or as a result of the conformity with the constitutional principles and the theoretical support provided in the bibliographic references. Thus the present study is guided by the concept of judicial safety as a fundamental principle in the legal system, without losing sight of its relationship with justice, whose pursuit is one of the strongest arguments to make matters under judgment compatible with the Constitution. / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / Em meio à complexidade de que se reveste a sociedade moderna, surgem problemáticas variadas pertinentes à resolução de conflitos intersubjetivos. Nesse contexto, tem sobressaído a questão emblemática acerca da inconstitucionalidade dos atos judiciais, ainda que acobertados pela coisa julgada. Pretende-se, com o presente estudo, teorizar a respeito da chamada coisa julgada inconstitucional , de modo a oferecer uma contribuição ao debate da possibilidade ou não da relativização das decisões judiciais transitadas em julgado como efeito do controle de constitucionalidade, ou, ainda, como resultado de aferição de desconformidade com os princípios ou regras constitucionais, à luz da segurança jurídica, mediante subsídios teóricos proporcionado pela pesquisa bibliográfica. Assim sendo, a linha que orienta o presente trabalho envolve necessariamente a segurança jurídica, desde os seus balizamentos teóricos à concepção de segurança jurídica como princípio fundamental no sistema jurídico, sem se descurar, todavia, de sua relação com a justiça, tendo em vista que a busca da justiça revela um dos mais fortes argumentos para a defesa da desconstituição do julgado incompatível com a Constituição.

Submitted by Leonardo Barcellos (lpbarcellos@gmail.com) on 2017-06-20T00:02:43Z No. of bitstreams: 1 Final version - Dissertation paper - Leonardo Barcellos.pdf: 2615722 bytes, checksum: c5b3c3f34e1c9b8347aec530d34e7f74 (MD5) / Approved for entry into archive by ÁUREA CORRÊA DA FONSECA CORRÊA DA FONSECA (aurea.fonseca@fgv.br) on 2017-06-21T16:00:26Z (GMT) No. of bitstreams: 1 Final version - Dissertation paper - Leonardo Barcellos.pdf: 2615722 bytes, checksum: c5b3c3f34e1c9b8347aec530d34e7f74 (MD5) / Made available in DSpace on 2017-07-05T12:25:37Z (GMT). No. of bitstreams: 1 Final version - Dissertation paper - Leonardo Barcellos.pdf: 2615722 bytes, checksum: c5b3c3f34e1c9b8347aec530d34e7f74 (MD5) Previous issue date: 2017-06-07 / This dissertation paper gathers three studies on the relationship between accounting practice and certified public accountants’ (CPAs) cognitive reflection abilities (CR-ability). The first chapter summarizes the three studies, presenting contextual information about how the research ideas and identification strategies relate to my doctoral studies. The study in the second chapter maps Brazilian CPAs’ CR-abilities to demographic characteristics, providing not only the foundational insights for the studies in the next chapters but also evidence that male and younger CPAs tend to present higher CR-abilities than female and older CPAs, as well as that employer firm size may determine CR-abilities of preparers and managers. The study in the third chapter applies a quasi-experimental approach to examine whether auditing practice is more likely to prevent CR-abilities decline than financial reports elaboration practice. The paper explores the unique counterfactual opportunity provided by the accounting setting to find that aging leads human beings to adapt information processing strategies towards Type 1 of reasoning in detriment of Type 2. But auditing practice may curb this trend. These findings make several contributions to psychology and accounting fields. The paper in the fourth chapter examines the influence of stable CPAs’ individual characteristics, i.e., CR-ability and professional experience in pressured firms, on the professional judgments behind the recognition of assets and cash flows arising from audiovisual content (AV-content). The findings suggest that CR-ability drives differential AV-content assets and cash flows classification at recognition and, ultimately, incomparable financial statements, but professional experience in pressured firms is likely to refrain such differences in the case of assets. Finally, I present my concluding remarks in the fifth chapter.

Made available in DSpace on 2016-08-03T12:19:36Z (GMT). No. of bitstreams: 1 Fernando.pdf: 1586823 bytes, checksum: 854b1190b9aa017dadda58dd2df1efe9 (MD5) Previous issue date: 2014-03-18 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / This exegetical study aims to demonstrate the social criticism of Jeremiah against King Jehoiakim, the main source of social criticism Jr 22,13-19. To this end, we leave the analysis of literary, historical and religious context of social criticism of Jeremiah, then make the exegetical analysis of the proposed text, through which we will focus, among the various content, social justice embedded in the passage. Understanding a text arises within a social environment, will highlight based on social criticism, the violent practices of King Jehoiakim in his reign against the wronged workers, the poor and needy in the society of Judah Finally, demonstrating the historical issues the prophet Jeremiah in his international experiences among the existing empires, and the oppressive system of King Jehoiakim against the disadvantaged of society Judah. / O presente estudo exegético tem por objetivo demonstrar a crítica social de Jeremias contra o rei Jeoaquim, tendo como fonte principal a crítica social de Jr 22,13-19. Para tal, partiremos da análise do contexto literário, histórico e religioso da crítica social de Jeremias, para então fazer a análise exegética do texto proposto, através da qual enfocaremos, dentre os diversos conteúdos, a justiça social inserida na perícope. Compreendendo que um texto surge dentro de um ambiente social, evidenciaremos, com base na crítica social, as práticas violentas do rei Jeoaquim em seu reinado, contra os trabalhadores injustiçados, o pobre e o necessitado na sociedade de Judá. Por fim, demonstrando as questões históricas do profeta Jeremias em sua vivencia internacional em meio aos impérios existentes, e o sistema opressor do rei Jeoaquim, contra os menos favorecidos da sociedade de Judá.

A dissertação Sobre as verdades da ficção propõe um debate a respeito da relação entre os conceitos de ficção e real. Busca-se a defesa da hipótese de que a reavaliação desses termos contemporaneamente permite fortalecer a arte enquanto importante elemento formador da cultura. Para isso, constrói-se um caminho teórico que garante a base para uma análise crítica das dinâmicas da literatura brasileira contemporânea, fundada em regras que possibilitem a verificação de sua validade mas não em conceitos que limitem os horizontes de sua recepção. O caminho percorrido começa na análise do sujeito como conceito teórico fundamental para se pensar a linguagem e a construção de conhecimento. A literatura envolve diversas possibilidades de manifestação subjetiva, dentre as quais a construção da linguagem e do conhecimento que determinam a forma como lidamos com o mundo e como o construímos a partir das leituras que fazemos dele. Ao determinar-se o sujeito, se desenvolverá a importância e a evolução do conceito de ficção na construção literária e como a análise dos atos que a envolvem permite associá-la ao conceito de verdade e situá-la num quadro de valores que possibilita o livre movimento da criatividade mas mantém o objeto de arte inserido contextualmente. São analisadas três obras literárias brasileiras contemporâneas relevantes para o desenvolvimento teórico que se pretende: o romance Budapeste, de Chico Buarque; e o romance-teatro A tragédia brasileira e o conto O Monstro, ambos de Sérgio SantAnna. Cada uma das narrativas possibilita o desdobramento teórico das relações entre ficção e real através da análise das subjetividades presentes no texto, enquanto discurso, e no contexto de sua enunciação / The dissertation About fictions truths proposes a discussion about the relation between fiction and real theoretical concepts. The defense of the hypotheses that contemporary revaluation of those terms allows to strength the art as an important culture foundation element is aimed. For this, a theoretical path is built to guarantee the bases for a critical analyses of the contemporary Brazilian literature, based on rules that aloud its own validity verification system instead of on concepts that limits its reception horizon. The path begins on subject analyses as a fundamental theoretical concept for the study of the language and the knowledge construction. Literature aloud many possibilities of subjective manifestation, as the construction of languages and knowledge that imposes the way as we deal with the world and how we build it following the interpretation that we do about it. As the subject is constructed, the importance and the evolution of fictions concept in the literary construction is developed, and once that the analyses of its acts, aloud to associate it to the truth concept and insert it into a valuations frame system that allows the free creativitys movement but maintain the art object inside a context. Three relevant Brazilian contemporary literary works are analyzed in the dissertations ending: the romance Budapeste, by Chico Buarque; e o romance-theater A tragédia brasileira and the narrative O Monstro, both by Sérgio SantAnna. Each one of the stories allows to deep the complexity of relations between fiction and real beyond the text subjectivities analyses

Households are nowadays required to make financial decisions of increasing complexity in an increasing number of domains. This thesis explores psychological mechanisms, behavior change interventions, and potential inhibitory factors underlying wise household financial decisions in the domains of gambling advertising and mutual fund investing. In-depth investigations of these two domains were chosen to balance the depth of topic coverage versus the wide breadth of modern financial decision making. UK soccer gambling advertising was investigated via two observational studies and a range of online experiments. The experiments found that soccer fans struggle to form coherent expectations for the complex bets featuring in UK soccer gambling advertising. Mutual fund investors have to balance a number of cues in their investment choices. Normatively, mutual fund investors should minimize fees. However, a number of investors choose to maximize past returns instead. Three chapters investigate how mutual fund fees and financial percentage returns are psychologically processed, in order to uncover beneficial behavior change interventions. Many participants processed percentages additively, rather than follow the correct multiplicative strategy. Both percentages and corresponding “small” currency amounts were associated with systematic biases. Participant responses were closest to the normative strategy when either past returns were framed as a “small” currency amount, or when fees were framed as a 10 year currency amount. “Some people invest based on past performance, but funds with low fees have the highest future results” was the most effective disclaimer at nudging fee-sensitivity against the real world status quo, “Past performance does not predict future results.”