In recent years, considerable interest has been stimulated concerning potential conflicts of interest between a company's management and their independent auditors. Many researchers examined the association between corporations who changed their present auditors, and factors such as auditor's opinion on the financial statements, management changes, mergers, financial distress, etc. Some of these research efforts resulted in findings that were inconsistent with each other. The current research was therefore undertaken with the objective of developing a theoretical model of auditor change process and to explain the justification for considering certain specific factors that may be present in an auditor-client relationship. The research design and the methodology for analyses were developed on the basis of the theory on power conflicts found in political science literature and by the use of Wrong's power model on authority relationship. Sources of power such as the size of an audit firm, size of a corporation, the stock exchange membership, the ability of an auditor to qualify the opinion on the financial statements, the ability of the management of a corporation to terminate the audit contract following the issue of a qualified opinion, and change of a corporation's CEO were identified and converted into independent variables. Data were collected from secondary sources on a sample of 200 corporations, 100 companies that had changed their audit firm at least once during the period 1983-85, and 100 corporations that did not change their audit firm during this period. The resulting data were analyzed using the MDS-ALSCAL procedure and logit regression with maximum likelihood estimators. The findings of this research support the power model and its relevancy to the study of auditor-client relationship. The variables, client size, stock exchange membership, and audit firm size were found to have a significant association with corporations who changed their audit firms. However, the variable, change of CEO, was not found to be a significant cause of audit firm changes.

El presente trabajo de investigación consiste en un protocolo detallado que servirá de guía para la elaboración de un artículo científico, el cuál se centrará en analizar el tratamiento informativo y el discurso periodístico de una noticia emitida por dos importantes canales de televisión peruanos. La noticia a observar, se encuentra relacionada con el conflicto socio-ambiental del Proyecto Minero Tía María. En las siguientes líneas, se aborda los primeros lineamientos y acercamientos teóricos para la posterior investigación. / This research work consists of a detailed protocol that will serve as a guide for the preparation of a scientific article, which will focus on analyzing the news treatment and journalistic discourse of a news broadcast by two important Peruvian television channels. The news to be observed is related to the socio-environmental conflict of the Tía María Mining Project. In the following lines, the first guidelines and theoretical approaches for subsequent research are addressed. / Trabajo de investigación

The Cooperative Game Theory is a scientific discipline which offers rich mathematical apparatus for describing complex situations in the social reality. Its apparatus includes an extension to hierarchical structures and therefore can be applied to numerous research problems from the International Relations field. However, a cooperative game theoretical approach is very scarcely used. The main goal of the diploma thesis is to demonstrate, on the research problem of decision making in participation in local conflicts, the benefits of results that can be achieved by the application of the Cooperative Game Theory. In the first part of the thesis, theoretical foundations are laid and basic concepts are introduced. The second part is focused on forming a series of models of cooperative games with hierarchical structures from four local conflict situations, which are subsequently restricted in order to describe authoritative relations in structure. Restricted games are solved, the results are interpreted and evaluation of how these results can contribute to addressing the research problem follows.

My thesis on "Interpersonal conflicts and ways of their solution and prevention" focuses on exploring the organizational structure of the company and on th problematic areas in communication. The theoretical part will allow us to better understand the issues of internal communication and conflicts in the workplace. In the practical part, the main method for processing content analysis (questionnaire, observation and interviews with employees, which I carried out in the company). From this analysis, I then draw concrete conclusions.

L’Afrique subsaharienne a connu depuis les années 90, une grande mutation économique avec pour cause l’apparition de plusieurs organisations d’intégration. Devant ce désir poussé des Etats africains de vouloir concurrencer l’économie mondiale, ils ont créé l’OHADA (Organisation pour l’Harmonisation du Droit des Affaires en Afrique) le 17 octobre 1993. Cette organisation aura pour but d’harmoniser, voire d’unifier le Droit des affaires en Afrique par l’élaboration de règles simples, modernes et adapter à la situation économique des Etats membres. Face à cette belle idée d’harmonisation va s’opposer un enjeu de taille, en ce que l’OHADA n’est pas la seule organisation d’intégration à vocation économiquedans cette région. Les autres organisations comme l’UEMOA, la CEMAC, l’OAPI, la CIPRES et la CIMA ont aussi pour but d’harmoniser le droit économique qui n’est pas si différent du Droit des affaires. L’objet de la thèse va consister, à mesurer la portée de cette concurrence organisationnelle, puis à démontrer que les solutions souvent utilisées en matière de conflits de normes en Droit OHADA ne sont pas toujours concluantes. Il sera donc question, pour les Etas africains, de prendre des mesures de spécialisation de leurs Organisations et de réorganisation fonctionnelle des structures existantes, afin de promouvoir le développement économique du continent. / Sub-Saharan Africa also knew since 1990, a huge expansion economic with the creation of many Organizations of integration. African States would compete the rest of the world, and they created in October 17th, 1993 the Organization for harmonization of corporate law in Africa (OHADA). The goal of this Organization is to harmonize or unify the corporate law in Africa, with some simple and new rules for his members. Face of this idea of harmonization, we will oppose a major issue in the sense that, OHADA is not the only organization in Africa who unify the economical rules. In this area, there aremany organizations such as UEMOA, CEMAC, OAPI, CIPRES, and CIMA, whom have the same goal as OHADA, in other words, to harmonize the economical rules, which are no different from corporate law. At this point, the focus of this PHD is to study the different interactions between these organizations and explain that the current solutions are not much helpful for this type of conflicts of norms. From there, we are going to recommend the specialization of these organizations and to reorganize the functions of their structures in order to develop the economical growth of this country.

À l’heure où un mariage sur deux finit en divorce, la question du rôle du juge aux affaires familiales (JAF) est plus que jamais d’actualité. Ce rôle a été modifié à de nombreuses reprises en fonction des considérations sociales du moment et, aujourd’hui, l’heure est à la déjudiciarisation. Mais est-ce pertinent ? Le rôle du JAF tend à être de plus en plus réduit à tel point que des pans entiers du droit familial sont retirés de sa compétence. Le règlement des conflits familiaux subit une tendance générale de déplacement vers la sphère privée dont le point culminant a été atteint, il y a peu, par la loi Justice XXI qui a déjudiciarisé le divorce par consentement mutuel et confier son règlement privé aux notaires et aux avocats. Quant aux autres pans du droit familial qui restent de sa compétence, ils subissent des délais judiciaires de plus en plus longs ou une présence symbolique du juge ; tant le nombre de ces derniers est bas. Les fautes sont dédramatisées, ce qui conduit à une absence d’indemnisation de ces dernières. Afin de pouvoir correctement appréhender les conséquences de ce mouvement de recul du judiciaire, une enquête a été menée sur le terrain auprès des JAF, avocats, notaires, psychiatres et, surtout, des justiciables. Les résultats de cette enquête ont permis de démontrer les conséquences dramatiques que ce mouvement entraîne ; tant sur le plan des conjoints/parents, que sur celui des enfants, voire des tiers. L’importance sociale des conflits de famille a toujours été la motivation première de l’intervention étatique afin de protéger les victimes que ces conflits peuvent engendrer. Il est regrettable que cette protection ne soit plus à l’ordre du jour. / At a time when every second marriage ends in divorce, the question of the role of the family affairs judge (JAF) is more relevant than ever. This role has been changed many times based on the social considerations of the moment and nowadays it is time for diversion. But is it relevant? The role of the JAF tends to be reduced to such an extent that entire sections of family law are removed from its jurisdiction. The settlement of family disputes is under-going a general trend of displacement towards the private sphere, the culmination of which was recently reached by the Justice XXI Act, which di-verted divorce by mutual consent and entrusted its private settlement to notaries and public servants. lawyers. As for the other parts of family law that remain within its jurisdiction, they suffer longer and longer court delays or a symbolic presence of the judge; as the number of these is low. The faults are played down, which leads to a lack of compensation for the latter. To be able to correctly grasp the consequences of this movement of retreat of the judiciary, an investigation was carried out in the field near the JAF, lawyers, notaries, psychiatrists and, especially, litigants. The results of this investigation have shown the dramatic consequences that this movement entails; spouses / parents, children and even third parties. The social importance of family conflicts has always been the primary motivation for state intervention to protect the victims that these conflicts may engender. It is regrettable that this protection is no longer on the agenda.

This dissertation thesis is trying to find and apply a political-geographical approach to the study of political activities of the civil society. At first, it searches it theoretically, for example on the bases of theories of democracy, relations among the state and civil society, social capital etc. It stresses an importance of an active role of a citizen as an actor in liberal democracy, in a complex society, but also a conflictful character or forms of a part of civil society, which, by its public control, finally contributes to strengthening and maintaining of democracy. It also admits a possible risk of conflict with representative democracy. The thesis tends towards those approaches which investigate the relationship of the civil society with the state and the commercial sphere, in which conflicts occur in the (public) space and about the space. Thereafter, the issue is studied empirically on the example of local and regional level in the Liberec Region, where impacts of a hierarchical level, a distance from the centre, the territory resettled after the Second World War and other possible geographical influencing factors. As the data source about the organisations and activities of the civil society the thesis uses namely these three items: (i) data from the Register of Economical Subjects...

Baton twirling is a sport industry with a specific fan base. The fan community typically consists of parents and supporting friends of the baton twirling children. Baton twirling represents a significant socializing environment for both children and their enthusiastic parents and friends - fans. The social status and the role of fans within this community are subject to a symbolic capital in the form of experience and knowledge of "how-to-do-it". During the training and competition period, the hierarchy is changing within the group of fans that were monitored, which provides the community members with either a dominant or, alternate, subordinate position. The changing of the "leaders" in the role of the fans' base brings along high emotions and usually also short-term conflicts in social interactions. In other situations, a hierarchy is not created and the group members perceive each other as equal and support each other in the achievement of their common goal. The researcher has been exposed to the environment she describes and to the emotions and tensions existing therein, and she has separated her own personal perceptions, attitudes and biases with the aim to correctly reflect her experience in the research. The ethnographic research of an athlete's group, or its fans' base, respectively, has...

The purpose of this dissertation is to examine and evaluate the role of the Organization of African Unity as an international organization in the solution of intra-African conflicts. For the purpose of this paper, eight conflicts from 1963 to 1980 were investigated. Utilizing these cases, the paper (a) examines four assumptions: (1) that regional actions promote settlements by isolating soluble local conflicts from more complex ones; (2) that intrastate conflicts are more difficult to resolve by regional organizations than interstate or border disputes; (3) that most of the boundary disputes in Africa are due to the arbitrary colonial boundary demarcations; and (4) that most of the causes of the ineffectiveness in its conflict resolution is as a result of poor administrative set-up, lack of resources, and failure of its commissions to operate effectively; (b) it answered the following questions: (1) Did the O.A.U. stop, help stop, or fail to stop the fighting; (2) Did the O.A.U. settle, help settle, or fail to settle the conflict; and (3) Was there super power intervention, and if so, to what effect? The methodology used is primarily case study method. Most attention is given to the way the O.A.U. handled the conflicts.

The purpose of this study was to examine how preschool teachers use scolding towards children based on Michael Foucault's theories of power and Erik Sigsgaards studies in scolding. The study also intended to investigate and analyze teachers' perceptions about scolding and how their actions compare to scientific studies about the subject of scolding and its consequences. In this way, our study intends to contribute to educational development by making scolding visible as a phenomenon. Ten teachers at three preschools in different municipalities participated in the study through observations and interviews. The result showed three main categories of scolding: as a disciplinary exercise of power, as a practice and as an educational opportunity. The result also showed that most of the teachers consider the use of scolding against children as an effective and acceptable practice, while scientific studies highlight the opposite. Thereby, the use of scolding becomes a complex and ambiguous method for the preschool's pedagogical assignment.