This article explains the contentious process of harmfulness. Thus, the author mentions that the foundation of the process of harmfulness has been on our right the survival of the Administrative security of the legality and the public interest butlimiting the self-enforcement, the requirement of belief in authority to pursue the annulment of an administrative act and to ensure the due process of law is being administered. / El presente artículo explica el proceso contencioso de lesividad a partir de la naturaleza jurídica de éste .Así, el autor menciona que el fundamento del proceso de lesividad ha sido en nuestro derecho la pervivencia de la tutela administrativa de la legalidad y del interés público pero limitando la autotutela, la exigencia de convicción en la autoridad para perseguir la anulación de un acto y garantizar el debido proceso del administrado favorecido con el acto.

O objetivo desta tese é demonstrar como se pode alcançar, na cooperação jurídica internacional, o respeito ao devido processo legal, ao mesmo tempo em que sejam respeitados os ordenamentos jurídicos envolvidos. Pluralidade de ordenamentos, confiança mútua, respeito aos direitos fundamentais e o dever/necessidade de cooperar conduzem a aparentes dicotomias na apreciação da matéria, como aquela que contrapõe eficiência e garantismo. Contextualizada a cooperação e analisadas suas principais caraterísticas, afirmamos que cooperação eficaz, reconhecimento da diversidade de sistemas jurídicos e direitos dos concernidos constituem os principais vetores do instituto, cujo equilíbrio é essencial a sua correta aplicação. Partindo desta premissa, a cooperação não pode ser entendida como instrumento dedicado primordialmente ao uso da acusação, como mais uma ferramenta de combate ao crime, mas como procedimento que tem por finalidade a consecução de um processo justo. Para problematizar a forma com a qual seria garantido este processo justo, parte-se do estudo da relação bilateral entre Brasil e Estados Unidos, que congrega os principais desafios a uma cooperação embasada no respeito aos direitos fundamentais, que deve permear todos os ramos do direito e, em especial, no respeito aos direitos da defesa, que são os mais atingidos na prática deste instituto. Analisa-se também o sistema estadunidense de cooperação jurídica internacional, com ênfase em sua legislação e jurisprudência sobre o tema. Esta análise é oportuna, pois a atuação dos Estados Unidos na área é bastante intensa e sua disciplina exaustiva, constituindo o estudo do direito comparado vantajoso à tentativa de propositura de soluções a questões não resolvidas no ordenamento brasileiro, cuja carência de regulamentação conduz a incertezas. Estas incidem principalmente na salvaguarda dos direitos da defesa, alijada do processo de desenvolvimento do instituto e excluída da utilização do MLAT (Mutual Legal Assistance Treaty) e da possibilidade de interferir no deslinde da execução de um pedido de assistência. Uma vez identificados pontualmente os principais problemas, prosseguimos com a apresentação de soluções gerais, consubstanciadas em propostas de interpretação de nossa legislação. Em síntese, estas propostas são direcionadas à proteção da ampla defesa, demonstrando-se a necessidade de disponibilizar meios adequados de atuação à defesa que, em homenagem ao corolário da paridade de armas, devem ser proporcionais aos meios que possui a acusação. Além disso, a defesa deve ter a oportunidade de se manifestar em todos os momentos do cumprimento do pedido de cooperação, não devendo se constituir em regra o contraditório diferido. Por fim, as sugestões voltar-se-ão ao papel que as tradicionais causas de restrição à assistência podem desempenhar na salvaguarda dos direitos aqui estudados. / The goal of this thesis is to demonstrate how the respect to the due process of law can be achieved at the same time that the legal systems involved are respected on an international legal cooperation. The plurality of jurisdictions, mutual confidence, respect for fundamental rights and duty/need to cooperate lead to apparent dichotomies when evaluating the matter, such as the one that contrasts efficiency and guaranteeism. However, when contextualizing the cooperation and analyzing its main features, we affirm that the effective cooperation, recognition of the diversity of legal systems and the rights of those concerned are the main vectors of the institute, whose balance is essential to its correct application. Starting from this premise, cooperation cannot be understood as an instrument dedicated primarily to the use of the prosecution as another crime-fighting tool, but rather as a procedure whose purpose is to achieve a fair trial. To discuss the way in which this fair trial would be guaranteed, we start by studying the bilateral relations between Brazil and United States, which brings together the main challenges to a cooperation based on the respect for fundamental rights, which must permeate all branches of law, and, in particular, the respect to the rights of the defense, which are the ones hit the hardest in the practice of this institute. Then, the American system of international legal cooperation will be also analyzed with an emphasis on its legislation and jurisprudence on the subject. This analysis is timely, as the performance of the United States in the area is quite intense and its discipline is exhaustive, which makes the study of the comparative law beneficial to the attempt at propositioning solutions to unresolved issues in the Brazilian system, whose lack of regulation leads to uncertainty. These mainly focus on safeguarding the rights of the defense, jettisoned from the development process of the institute and excluded from the use of MLAT (Mutual Legal Assistance Treaty) and from the possibility of interfering in the outcome of the execution of a request for assistance. After promptly identifying the main problems, we proceed with the presentation of general solutions embodied in proposals for interpretation and amendment of our legislation. In summary, these proposals are directed to the protection of being heard, which demonstrate the need of making available appropriate means of action to the defense that should be proportional to the means that the prosecution has in honor of the corollary of parity of weapons. In addition, the defense should have the opportunity to manifest itself at all times of the execution of the request for cooperation and the deferred adversary proceeding should not become the rule. Finally, the suggestions will return to the role that the traditional causes of restriction to the assistance can play when safeguarding the rights studied herein.

O constituinte reformador decidiu tratar do problema da morosidade da justiça, à semelhança de outros países e de diversos tratados internacionais a respeito. A presente dissertação tem por fulcro a análise do novo inciso LXXVIII do art. 5º da Constituição Federal que instituiu a celeridade processual como direito fundamental. É feita cuidadosa abordagem de todos os princípios constitucionais pertinentes à matéria, especialmente o devido processo legal, desde o seu surgimento, na common law inglesa, com a Magna Carta de 1215, evoluindo pela interpretação da Suprema Corte nos Estados Unidos, de modo a conhecer sua vertente substantiva, até ser consagrado no Brasil, de modo expresso, cerca de 200 anos depois, pela Constituição de 1988. Outros princípios apresentam-se igualmente de grande relevância, como o acesso à justiça, eficiência e igualdade. Constata-se que não era imprescindível a positivação de regra específica para que a Justiça estivesse jungida ao dever de julgar com rapidez. Revela-se, porém, profícua a abordagem do tema na Constituição, dentre os direitos fundamentais. Verifica-se a ocorrência de eventuais conflitos no plano concreto envolvendo a celeridade processual e os princípios do contraditório e da ampla defesa, bem como a segurança jurídica. Dedica-se especial atenção ao papel da Emenda Constitucional n. 45, de 2004 e diversos institutos por ela trazidos no intento de se obter um Poder Judiciário mais célere e organizado de modo mais eficaz e uniforme, embora se constate a necessidade de mudanças que se sobressaem à atuação do legislador. Realiza-se pesquisa histórica e descritiva com supedâneo na doutrina brasileira e no direito comparado, especialmente nas literaturas jurídicas francesa, inglesa, portuguesa e estadunidense. Ao se analisar a repercussão do dispositivo à luz do direito constitucional, nota-se a necessidade de muitas outras alterações para que a Reforma atinja seu desiderato. Constata-se que o Poder Judiciário possui papel preponderante na salvaguarda dos direitos fundamentais, de modo que, atuando a contento, a celeridade processual pode se tornar poderoso instrumento de efetividade de tais direitos e da própria Constituição Federal. / The constituent reformer decided to face the problem of the delays of Justice, likewise that in other countries and various international treaties of the subject. This dissertation focuses on the analysis of the new item LXXVIII of article 5th of the Federal Constitution which set the celerity of procedure as a fundamental right. A careful approach is made from all constitutional principles relevant to the subject, especially the due process of law, since its emergence in the English common law, with the Magna Carta of 1215, evolving through United States Supreme Courts interpretation, in order to meet its substantive aspect, to be explicitly devoted in Brazil, about 200 years later, by the Constitution of 1988. Other principles also have great relevance, such as access to justice, efficiency and equality. It appears to be unessential to insert a specific rule by which the Justice would be bound by duty to judge rapidly. However, it is useful to approach the subject in the Constitution, among the fundamental rights. Possible conflicts are analyzed in concrete plan involving the speedy trial clause and the principles of adversarial and legal defense, as well legal certainty. Proper attention is paid to the role of the 45th Amendment of 2004 and various institutes brought by it, in the attempt to achieve a faster and more uniform and well organized Justice, although evidences the need of changes that overcome the role of the legislator. Takes place a historical and descriptive research takes place in Brazilian doctrine and comparative law, especially in French, English, Portuguese and American legal literature. By analyzing of the clauses effect under the constitutional law, its notice the demand of many other changes to the Reform reach your goal. Its seen that the Judiciary has a predominant role in safeguarding the fundamental rights, so that, working properly, speedy trial clause may become a powerful tool of effectiveness of such rights and of the own Constitution.

Le conflit d'intérêts est un sujet passionnant notamment en raison de son omniprésence dans l'actualité. Approximative, l'expression empruntée au magma lexical des politiciens et juristes anglo-américains s'est récemment diffusée en France dans le monde des affaires et aussitôt reprise par le jargon médiatique pour désigner des éventuelles interférences de l'intérêt privé dans l'exercice de pouvoirs de nature privée ou publique. Il n'existe en l'état actuel du droit positif français aucune réglementation spécifique de ces « conflits d'intérêts », pas plus en droit privé qu'en droit public, alors même qu'on se préoccupe de leur prévention tandis que leur sanction relève de qualifications plus générales. Il convient donc de s'interroger sur la définition et la valeur opératoire de cette notion et le régime juridique qui pourrait lui être réservé, ce que l'on se propose d'entreprendre dans la sphère du droit privé et par préférence dans le champ de l'arbitrage commercial, particulièrement exposé aux appétits hégémoniques des droits anglo-américains. / Conflict of Interests is a fascinated subject due to its pervasiveness in the economic life. This approximated expression, borrowed from the politicians and Anglo-American lawyers' jargon, has recently spread into the French business world and was taken up by the media to designate the interferences of private interest in the exercise of powers of private or public nature. In the current state of French Law, there is no specific rule governing conflicts of interests, neither in Private Law, nor in Public Law. Indeed, politicians and scholars paradoxically only focus on their prevention, whereas their sanctions fall within the scope of broader notions. The aim of this research is to lay down the definition, the operative value and the regime of conflict of interests. The scope of this research shall be, within Private Law, Commercial Arbitration Law, which is particularly exposed to the hegemony of Anglo-American laws.

The doctoral thesis examines process of IFRS development, endorsement and enforcement from the perspective of accounting regulation on global scale, identifies nature of IFRS due process in all its phases and compares IFRS due process with accounting regulation in Czech Republic, especially with legislative process of creating Czech accounting legislation. The due process of any accounting rules, whether standards or legislation, determines quality of these rules and consequently also potential level quality of financial statements prepared in accordance with such rules. Process of IFRS development and endorsement is to guarantee quality of standards that are the output of such a process. For global accounting harmonization, which requires transparent, reliable and comparable information in financial reporting across countries of the world, the IFRS due process is essential. The whole process of IFRS development, endorsement and enforcement, which develops IFRS as global accounting standards, also is connected with several obstacles associated to political and social aspects as well as to cultural differentiation. In the thesis the legal systems, as determinants of the nature of accounting regulation, are used for analysis and identification of possible natures of accounting regulation from global perspective. For global accounting regulation it is necessary its acceptance by major interested parties, specification of the range of entities for which it is meaningful and desirable, establishment of an independent, reliable and respected international professional organization in the role of standard-setter and development of a sophisticated, transparent and comprehensive standard setting process. Besides the thorough analysis of particular phases of IFRS due process, the thesis also maps current acceptance of IFRS in the world and describes endorsement process in Europe Union applied for the adoption of IFRS within its area, what provides an integrated view of current evolution in global accounting harmonization. Global accounting regulation, which requires the adoption and application of IFRS in their original range, still faces many obstacles. Less than half countries of G20 (ie 9 countries) requires the use of IFRS in their original form for listed companies. Problem with such acceptance of IFRS especially have the countries with tradition based on Roman law (continental European legal culture), where the creation of rules is exclusive subject to state. Quantitative analysis of IFRS due process performed on three selected projects of IASB agenda is a core of application part of the thesis. On the basis on the timeline the analysis follows particular steps of IFRS due process, especially from the perspective of particular comment periods quantified through the comments received, not only in number but also the composition of comments by geographical region and respondent type. The analysis showed the due process as complicated and time-consuming process leading to global consensus of opinions and also showed the importance of compliance of its complexity, which leads to general agreement on adopted solutions and to global acceptance of these solutions by all of the interested parties. The analysis of IASB due process leads into its comparison with legislative process of creating accounting legislation in Czech Republic. The comparison of both of the processes enables to identify the weaknesses of Czech due process and provides specific recommendations for its improvement and increase efficiency. From the perspective of nature of accounting regulation the delegation of creating accounting rules from the state to the accounting profession is important especially to strengthen the quality, understanding and acceptance of accounting rules, which can be effectively ensured through the due process different from that legislative. The IFRS due process is an inspiration in this case.

Made available in DSpace on 2017-06-01T18:18:20Z (GMT). No. of bitstreams: 1 andre_vitaliano_de_carvalho_rocha.pdf: 988736 bytes, checksum: bf3220e820b1ca3c67cf450c86bec192 (MD5) Previous issue date: 2013-05-07 / You need to know the problems faced by the judiciary to seek satisfactory solutions rather than palliative . This research is based on the realization of the constitutional principle of reasonable duration of proceedings in the light of the satisfaction jurisdicionado, having the guarantee fund of labor plays an instrument to realize the rights evaded justice for workers in the work by presenting possible solutions to the delay in adjudication, ensuring a fair tutelage, useful and appropriate. With the passage of time comes to increasing the number of demands in judiciary and with the advent of the Amendment n. 45, which gave the courts new powers of labor, there was the difficulty of procedural justice in the implementation of this principle of work. Thus, the lack of institutions capable of providing subsidies to effect the adjudication with the satisfaction of creating with jurisdiction over the constitutional amendment of 45 in his article 3º of the guarantee fund is intended to ensure that executions labor credits to employees evaded the workforce. Deplores the right to point out that the alien discussion on this principle and of paramount importance to provide a jurisdictional, is already well advanced with even some countries, such as Italy already collated with its legal penalty for the violation of this principle. However, the focus regarding possible solutions is based on the Guarantee Fund executions of Labor . For carrying out this research, we intend to explore a qualitative research aimed at producing knowledge for practical application addressed to solve problems. It is hoped that the deepening of this work, ensuring the company and propose mechanisms that enable an adjudication proper, fair and useful and consistent with a reasonable time, achieving the satisfaction of the courts. / É preciso conhecer os problemas enfrentados pelo Poder Judiciário para buscar soluções satisfatórias e não paliativos . Esta pesquisa está fundamentada na efetivação do princípio constitucional da duração razoável do processo à luz da satisfação do jurisdicionado, sendo o fundo de garantia das execuções trabalhistas um instrumento capaz de concretizar os direitos sonegados aos trabalhadores na Justiça do trabalho, apresentando possíveis soluções para a morosidade na prestação jurisdicional, garantindo uma tutela justa, útil e adequada. Com o passar do tempo vem aumentando o número de demandas no judiciário e com o advento da Emenda de nº 45, que atribuiu novas competências à Justiça do Trabalho, observou-se a dificuldade processual de concretização deste princípio na Justiça do trabalho. Assim, pela falta de institutos capazes de fornecer subsídios que efetivem a prestação jurisdicional com a satisfação do jurisdicionado cria-se com a Emenda Constitucional de nº 45 em seu artigo 3º o fundo de garantia das execuções trabalhistas que pretende garantir os créditos sonegados aos empregados pela força de trabalho. Vale destacar que no direito alienígena a discussão sobre este princípio é de suma importância para uma prestação jurisdicional, apesar de já estar bastante avançada tendo até alguns países, como a exemplo da Itália que já colacionaram ao seu ordenamento jurídico uma sanção pelo desrespeito a este princípio. Contudo, o enfoque referente às possíveis soluções fundamenta-se no Fundo de Garantia das Execuções Trabalhistas . Ao longo desta pesquisa, pretende-se explorar a forma qualitativa, visando produzir conhecimentos para aplicação prática dirigida à solução dos problemas. Espera-se com o aprofundamento deste trabalho, garantir e propor à sociedade mecanismos que viabilizem uma prestação jurisdicional adequada, justa, útil e condizente com um tempo razoável, alcançando a satisfação do jurisdicionado.

International Financial Reporting Standards (IFRS) are required or permitted for use in over 100 countries across the world. IFRS are developed by the International Accounting Standards Board (IASB). The IASB, with no formal or legal mandate, is performing a task normally reserved for national standard-setters. This study sought to establish the legitimacy of IFRS by assessing the due process of the IASB. The study established that countries have different motivations for choosing IFRS which raises legitimacy concerns. The global financial crisis compounded the legitimacy challenges of IFRS by exposing due process vulnerabilities. The study established that the IFRS governance structures are dominated by powerful stakeholders especially members of the G-20. Although the due process procedures provide opportunities for participation, actual participation is still dominated by constituents from Europe. Africa and South America still account for very low proportions of governance seats and participants in standard-setting projects. / Financial Accounting / M. Com. (Accounting)

M. Tech. (Department of Business Administration, Faculty of Management Sciences), Vaal University of Technology / Keywords: organisational justice, procedural justice, distributive justice, interactional justice, organisational citizenship behaviour. The purpose of this study is to investigate employees’ perceptions of organisational justice and their effects on organisational citizenship behaviour. This study advocates that the way employees perceive organisational justice affects their organisational citizenship behaviour in their current organisation. The fact that employees play a central role in the realisation of an organisation’s goals makes it critical for any organisation to have employees who are willing to go beyond what is required of them. In this study, a quantitative research paradigm and an exploratory research method were used to investigate a sample size of 226 employees working at the SAPS Academy, Paarl. In order to minimise the study bias, systematic sampling was used to ensure that the sample accurately reflected the larger population (N=457). Data were collected with the aid of a structured questionnaire and the results of the correlation analysis revealed that all three dimensions of organisational justice are significantly and positively related to organisational citizenship behaviour. Organisational justice also showed a strong predictive relationship with organisational citizenship behaviour. Based on the findings of the empirical survey, it was revealed that if organisational justice practices are implemented appropriately, employees holding key positions may be likely to display more organisational citizenship behaviours. Therefore, it was recommended that, to address negative perceptions of organisational justice, a strategy should be formulated to ensure that employees are treated fairly in terms of the dimensions of organisational justice. It was also recommended that when developing and implementing such a strategy, barriers should be addressed that could:  influence the availability of accurate and complete information for decision making; and  influence the dissemination of information pertaining to job decisions. It is further recommended that rewards programmes be reviewed to ensure that employees will experience fairness when comparing their own payoffs with those of fellow employees and perceive just distributive justice practices. vii The study concludes by recommending that a “Code of good practice – communication policy” be developed that would enable the displaying of social sensitivity and dignified, respectful and acceptable behaviour by employees in a managerial position towards their subordinates. The findings and recommendations of this study are important to employers as they provide crucial information regarding the types of activities organisations could engage in for employees to consider them as acceptable organisational justice practices. Such involvement in acceptable organisational justice activities can improve employees’ organisational citizenship behaviour and reinforce effective and efficient service delivery in their current organisation. The implications for future research indicate that a comparative study testing the differences between different groups based on certain biographical traits, such as gender, marital status, age, educational level, income and length of service in the South African Police Service, is advisable as it would assist in determining how such biographical traits might influence the various dimensions of organisational justice. Furthermore, the study could also be expanded to include a broader national sample within the Division: Human Resource Development and other divisions within the South African Police Service.

Redovisningsstandarden IFRS 16 trädde i kraft för redovisningsperioder från den 1:a januari 2019 efter det att intressenter getts möjlighet att uttrycka sina åsikter på ett reviderat utkast. Att låta intressenter uttrycka sina åsikter inför implementering av standarder är en central del av IASB:s normbildningsprocess som gör att de bibehåller sin legitimitet och neutralitet. IASB:s oberoende har dock länge kritiserats för att inte tillgodose det allmänna intresset efter ett flertal incidenter som påvisat att IASB har låtit sig influeras av särskilda intressentgrupper. Uppsatsen behandlar därför IASB:s neutralitet genom normbildningsprocessen med hänsyn till intressentgruppers åsikter uttryckt genom comment letters på det reviderade utkastet ED/2013/6 - Leases. Genom en kvalitativ forskningsmetod med kvantitativa inslag undersöks 340 stycken comment letters. Studiens grundar sig vidare på teorier som capture theory och legitimitetsteorin vilka är teorier som förklarar relationen mellan allmänheten, organisationer och reglerande organ. Resultatet antyder att ingen intressentgrupp tagits i större beaktande än andra och därmed kan IASB:s legitimitet och oberoende inte ifrågasättas på någon starkare grund vad gäller normbildningsprocessen för IFRS 16. Studien bidrar därmed till de skiljaktiga meningar som finns i existerande forskning om huruvida IASB tagit någon intressentgrupp i större beaktande än andra vid framtagandet av en ny redovisningsstandard. / The accounting standard IFRS 16 came to be effective for accounting periods starting 1st of January 2019, after a due process where stakeholders were given the opportunity to express their opinions on an exposure draft. Giving stakeholders the opportunity to express their opinions before implementing a new accounting standard is a key part of IASB:s due process which enables them to maintain their legitimacy and neutrality. IASB:s independency has been widely criticized for not maintaining the interest of the public after numerous incidents which shows that IASB had been influenced by certain stakeholder groups. Therefore, this study examines IASB:s neutrality during the due process in regards to the opinions of stakeholder groups expressed in the comment letters submitted as a response to the exposure draft ED/2013/6 - Leases. Using a qualitative study method with quantitative elements, 340 comment letters were examined. This study is based on theories such as capture theory and legitimacy theory which are theories that explain the relationship between the public, organizations and the regulators. The results indicate that no stakeholder group has had a higher influence and therefore the legitimacy and neutrality of IASB can not be questioned in regards to the due process of IFRS 16. Therefore, this study contributes to the differing opinions in existing research whether IASB has taken any certain stakeholder group into higher consideration in the due process of a new accounting standard.

摘 要 資訊時代下，要求國家對於人民提供資訊，係為行政程序要求公開透明化之國家重要任務。近年來，我國法制發展，主要著重在要求政府對不特定多數人公開資訊之相關法制建構。相較於此，課予行政機關於行政程序對特定人民提供資訊，無論是行政機關為單方面的資訊提供，或進一步以對話的方式提供意見的諮詢，為我國法制規範上未予關注之處。現代社會變遷下，行政任務內容朝向複雜及專業化發展，國家扮演的角色亦隨之重新定位，除了在消極方面，要求國家不得過度干預人民權利的行使外；在積極的面向上，國家負有提供人民生存照顧服務的義務。具體落實在一般行政程序當中，由於行政任務的變遷以及法規的繁雜，常使人民難於釐清之間的權益關係，除此之外，在社會行政程序中，程序相對人大多具有在資訊取得較為弱勢之特徵，為了有效落實並達成個別社會給付之目的，需透過行政機關在社會給付行政程序中，提供人民相關協助。 要求國家於行政程序中提供人民相關資訊，涉及正當行政程序在憲法上的定位。釋憲實務對於正當法律程序之發展，及對該概念所為的闡釋，說明程序在憲法上亦受到檢視。除了透過憲法明文規定之權利推導出程序的要求外，特別是在行政領域中，行政程序基本權的肯認，所能發揮人民權利保障的功能，係為近年來實務及學理上，就該權利主張之具體依據及內涵，於法制發展上關注的重心。而要求國家對個別人民提供資訊，足以作為行政程序基本權的具體內涵之一。 在法律的層次方面，基於公益的考量，課予行政機關於行政程序中踐履相關的義務，必須進一步探求系爭法規之規範意旨，透過保護規範理論的操作，探究人民是否具備主觀公權利。我國行政程序法中，並未就行政機關對人民之諮詢及提供資訊義務作一般性規定，然而，在個別社會相關專業法規當中，則存在許多課予行政機關負有諮詢及提供資訊之具體規範。對此，德國法上考量在一般行政程序中，相較於在社會行政程序中的不同需求，將行政機關之諮詢及提供資訊的內容作不同規範，甚至及於行政程序尚未開啟前之程序階段作討論。在我國未就社會給付行政程序另行規範一部專業法規的前提下，在社會給付行政程序中，說明行政機關對個別人民負擔諮詢及提供資訊義務之正當性，分別從行政程序法之一般性規定，及個別社會專業法規之規範作探討。 行政機關違反行政程序行為的法律效果，除了影響系爭行政決定作成的效力外，在國家責任制度方面，透過地位回復請求權之制度建構，俾使人民得請求回復到，如同行政機關已為正確資訊提供之程序地位，進而得為權利之行使及選擇。地位回復請求權對於人民權利保障所能發揮的功能，殊值作為未來我國相關法制度發展的思考面向。 關鍵詞：正當法律程序、正當行政程序、程序基本權、協助義務、良好行政、 諮詢、提供資訊、社會法地位回復請求權、社會行政程序、信賴保護。 / Abstract Under the information age, requiring the State to provide information to the people, is the important tasks for the procedural requirements of transparency. In recent years, the development of Taiwan’s legal system, mainly focused on asking the Government for disclosure of information to public. Compared to this, whether to ask administrative agency to provide information, further to provide advice on ways of dialogue to the specific people were not of the legal norms of the attention. Changes in modern society, the administration task definition faces complex and the specialized development. The role of the State is to reposition, except the negative side, requires that the State shall not interfere unduly with the exercise of the right of the people, on the positive side, the State have obligations to provide the life of care. Realization in general administrative procedure, due to the changes of the administrative tasks, as well as the complexity of regulations, often makes people difficult to clarify the relationship between rights and obligations. In the social administrative procedure, most people are more disadvantaged on the information obtained. In order to effectively implement and achieve social benefits purposes, asked the administrative agency to provide people to assist in the social welfare procedure. Require the State in administrative procedures to provide relevant information to the people, is related to administrative procedures in the positioning of the Constitution. Due process of law in the interpretation of the Judicial Yuan, to illustrate the procedure has also been reviewed in the Constitution. Except through the right of the Constitution provides to derive the requirements specification process, there is necessary to develop the procedural constitutional rights. Especially in administrative area, administrative practice and doctrinal in recent years, are committed to advocating the basis and content of the rights. Require the State to provide information to specific people, enough to serve as one of the content of the procedural constitutional rights. At the level of the legal aspects, based on public interest considerations, obligations of administrative agency in administrative procedures, must further explore whether people have the right of the legal norm. The Administrative Procedure Act of Taiwan, does not provide for the obligation of the administrative agency to consult and provide information to specific people. However, among the social regulations, provides that the administrative agency must provide consultation and information. In this regard, Germany considered the law of general administrative procedure, compared to the different needs in the field of social administrative procedure, provides consulting and providing information in different content, even before the stage has not yet been opened. In the case of social welfare are not standardized administrative procedures and regulations. The legitimacy of the administrative agency in social welfare procedures to provide advice and information to the people of the obligations, can be discussed separately from the general provisions of the Administrative Procedure Act, and the requirements of social administrative regulations. If the administrative agency violated administrative procedures, in addition to affecting the validity of administrative decisions made. In the regime of State responsibility, through on the right to recover the procedure status, so that people will ask to return to, as administrative agency to provide correct information, for the exercise of the rights and choices, as the future development of Taiwan's legal system. Key Words：due process of law, due process of administration, the procedural constitutional rights, obligation to assist, Good Administration, consultation, information, the right to recover the procedure status, social administrative procedure, bona fide.