Zhang Yinghong. / Thesis (M.Phil.)--Chinese University of Hong Kong, 2001. / Includes bibliographical references (leaves 34-36). / Abstracts in English and Chinese.

Summaries in English and Afrikaans / Text in Afrikaans / In the past, witness statements obtained by or on behalf of a party to a criminal case were protected, from disclosure to the opponent, by privilege. The purpose of this dissertation is to investigate whether such claims to privilege are justified and whether openness before and during the trial is not perhaps more important to the interests of justice. The disclosure of witness statements to the defence is a commonly recognized practice all over the world. This practice enhances openness before and during the criminal trial. The arguments against and in favor of such a practice are many, but investigation into these has shown that it is in the interests of justice to disclose such statements to the defence, rather than to deny access. Furthermore, the writer investigates whether it would be in the interests of justice to compel the defence to assist the court in determining the truth. / In die verlede is getuieverklarings wat deur of ten behoewe van 'n party tot 'n strafsaak bekom is deur privilegie beskerm, teen openbaarmaking aan die teenstander. Verskeie argumente is aangevoer om die beroep op getuieverklaring privilegie te regverdig. Die doel van hierdie verhandeling is om ondersoek in te stel of sulke aansprake geregverdig is en of openheid voor en gedurende die verhoor nie meer belangrik vir die belang van geregtigheid is nie. Die openbaarmaking van getuieverklarings aan die verdediging is 'n algemeen erkende praktyk regoor die wereld. Hierdie praktyk bevorder openheid voor en tydens die strafverhoor. Die argumente vir en teen so 'n praktyk is baie en 'n ondersoek daarvan dui daarop dat dit in die belang van geregtigheid is om sulke verklarings aan die verdediging te openbaar, eerder as om toegang daartoe te weier. Die vraag is nou of dit nie ook in die belang van geregtigheid is dat die verdediging verplig word om die hof by te staan om die waarheid vas te stel nie. Ten slotte het die skrywer aan die hand gedoen dat partye tot 'n straf saak getuieverklarings gelyktydig voor die verhoor uitruil en ondersoek ingestel of so 'n praktyk in ooreenstemming met die Grondwet van Suid-Afrika 108 van 1996 kan wees. / Law / LL.M.

Thesis (LLM)--Stellenbosch University, 2013. / Bibliography / ENGLISH ABSTRACT: This thesis investigates the approach to non-disclosure as a form of misrepresentation in South African law. The primary focus is the question of liability, and whether parties should be able to claim relief based on non-disclosure. In order to determine this, attention is also paid to the standards which have traditionally been employed in cases of non-disclosure, and it is questioned whether a general test can be formulated which could be used in all such instances. The point of departure in this discussion is a general historical and comparative overview of the law relating to non-disclosure. This overview places the position in modern South African law in context, and highlights some of the similarities between our current position regarding non-disclosure and the position in other jurisdictions. The overview also sets out the provisions relating to non-disclosure in international legal instruments, which could be of use in interpreting concepts used in our law. The study then shifts to an exploration of the specific situations, such as the conclusion of insurance agreements, or agreements of sale involving latent defects, where South African law automatically imposes a duty of disclosure. These instances are the exception to the general rule against imposing duties of disclosure on contracting parties. The study reveals that certain principles are applied in more than one of these exceptional cases, and attention is paid to each in order to determine which principles are most prevalent. It is suggested that the nature of the relationship between the parties is the underlying reason for always imposing duties of disclosure in these circumstances. Attention is then paid to the judicial development of the law relating to non-disclosure, specifically in those cases which fall outside the recognised special cases referred to above. The remedies available to a party when they have been wronged by another’s non-disclosure are identified and investigated here, namely rescission and damages. A distinction is drawn between the treatment of non-disclosure in the contractual sphere and the approach taken in the law of delict. The different requirements for each remedy are explored and evaluated. A detailed examination of the key judgments relating to non-disclosure shows us that the judiciary apply similar principles to those identified in the discussion of the exceptional instances when deciding to impose liability based on non-disclosure. Reliance is also placed on the standards set out in the earlier historical and comparative discussion. The most prevalent of these standards are the nature of the relationship between the parties and the good faith principle. It is then considered whether all of these principles and elements could be used in order to distill one general standard that could be used to determine whether non-disclosure could give rise to relief. The conclusion is drawn that it may not be advisable to adopt such a standard, and that the seemingly fragmented treatment of non-disclosure in South African law thus far has enabled its development and will continue to do so. A number of key considerations have been identified as possible standards, and these considerations can be applied by the judiciary on a case by case basis. / AFRIKAANSE OPSOMMING: Hierdie tesis ondersoek wanvoorstelling deur stilswye in die Suid-Afrikaanse kontraktereg. Die primêre fokus is op wanneer stilswye aanleiding gee tot aanspreeklikheid, en watter remedies daaruit voortvloei. Om dit vas te stel, word aandag geskenk aan die standaarde wat tradisioneel gebruik word in gevalle van stilswye, en word veral bevraagteken of 'n algemene toets formuleer kan word wat in al sulke gevalle toepassing sou kon vind. Die ondersoek begin met ‘n algemene historiese en regsvergelykende oorsig, wat die konteks verskaf vir die analise van die posisie in die moderne Suid-Afrikaanse reg, en ooreenkomste tussen hierdie posisie en die benadering in ander jurisdiksies na vore bring. Die bepalings van sekere internasionale regsinstrumente wat spesifiek met stilswye handel, word ook ondersoek om te bepaal hulle van nut kan wees by die uitleg van konsepte wat in die Suid- Afrikaanse reg gebruik word. Die fokus van die studie verskuif dan na spesifieke, uitsonderlike gevalle waar die Suid- Afrikaanse reg outomaties ‘n openbaringsplig tussen partye erken. Prominente voorbeelde is versekeringskontrakte en koopkontrakte waar die merx ‘n verborge gebrek het. Hierdie gevalle is uitsonderings op die algemene reël dat kontrakspartye nie openbaringspligte het nie. Dit kom voor dat sekere gemeenskaplike beginsels van toepassing is in sekere van die uitsonderingsgevalle, en dit word ondersoek hoekom hierdie beginsels gereeld na vore tree. Dit word ook voorgestel dat die aard van die verhouding tussen die partye die onderliggende rede is waarom ons reg openbaringspligte in hierdie spesifieke omstandighede oplê. Aandag word dan geskenk aan die regterlike ontwikkeling van die regsposisie ten opsigte van stilswye in gevalle wat nie by een van die bogenoemde erkende uitsonderings tuisgebring kan word nie. Die remedies beskikbaar aan partye wanneer hulle deur ‘n ander se stilswye benadeel is, word hier geïdentifiseer en ondersoek. Hierdie remedies is die kontraktuele remedie van aanvegting (moontlik gevolg deur teruggawe) en die deliktuele remedie van skadevergoeding. ‘n Onderskeid word ook getref tussen die hantering van stilswye in die kontraktereg en die benadering wat in die deliktereg gevolg word. Aan die hand van hierdie onderskeid word die vereistes vir albei remedies bepreek. Die belangrikste uitsprake van die howe in gevalle wat nie by die spesifieke, uitsonderlike kategorieë tuisgebring kan word nie, word dan oorweeg. Dit is duidelik dat die howe in die konteks van hierdie residuele gevalle soortgelyke beginsels geïdentifiseer het as dié wat voorgekom het by gevalle soos versekering en koop. Uit hierdie uitsprake blyk dit ook duidelik dat die howe ag slaan op soortgelyke standaarde as dié wat in die historiese en vergelykende oorsig na vore getree het. In dié verband is die aard van die partye se verhouding en die goeie trou beginsel veral prominent. Ten slotte word oorweeg of die beginsels en elemente wat hierbo geïdentifiseer is, gebruik kan word om ‘n algemene standaard te ontwikkel wat gebruik sal kan word om te bepaal of ʼn openbaringsplig ontstaan. Die gevolgtrekking word bereik dat so ‘n algemene standaard nie noodwendig die beste oplossing is nie. Die oënskynlik gefragmenteerde hantering van stilswye in die Suid-Afrikaanse het tot dusver tog regsontwikkeling bevorder, en sal waarskynlik ook voortgaan om dit te doen. ʼn Aantal kernoorwegings kan wel geïdentifiseer word, wat dan sou kon dien as moontlike standaarde wat regsontwikkeling verder sou kon bevorder, en wat deur die howe toegepas sou kon word na gelang van die spesifieke omstandighede van elke saak.

La diffusion d’information aux salariés (DIS) a obtenu une légitimité légale avec la création des comités d’entreprise après la Seconde Guerre mondiale, mais en pratique, il s’agit d’un débat managérial naissant avec la révolution industrielle.Cette thèse tente d’identifier l’évolution de la DIS en la reliant aux contextes et finalement d’en comprendre les fondements depuis 1884.Dans ce but, la documentation managériale (et spécialement la presse professionnelle comptable) a été mobilisée. En ce qui concerne les pratiques, nous avons analysé les cas de trois entreprises sidérurgiques françaises : De Wendel, Schneider et Usinor sur une longue période (1884 - 1982). Au travers de ces trois cas, nous proposons un modèle d’analyse de la décision managériale de diffuser de l’information aux salariés. Cette décision peut être expliquée par quatre composantes : l’environnement, le public visé, les enjeux de la DIS et le rôle d’un facilitateur / The disclosure of information to workers (DIW) has obtained a legal legitimacy with the creation of works councils after the Second World War in France, but in practice, it has become a managerial issue since the industrial revolution.This PHD dissertation tries to identify the evolution of DIW, explaining its context and, finally, what caused the evolution of DIW since 1884.In this objective, the managerial press and especially the accounting journal could be used to identify the recurrence of DIW and to link it with both the social and economic context of each period.Regarding the practice, we analyse three main case studies of three major French steel companies: De Wendel, Schneider and Usinor during a long period (1884 - 1982). Through these case studies, we propose an analysis model of the managerial decision of disclosing information to workers. This decision is explained by four components: the environment, the targeted public, the stake of DIW and the role of a facilitator.

保險為具有持續性及高度社會性之經濟制度，且與國家經濟有密切關係，台灣壽險業近年來快速成長，社會大眾的資金也大舉流入保險公司，因而保險公司的經營穩定度不但影響消費大眾的權益，也影響台灣經濟的穩定性。 本研究以HHM實證模型，將這一些不容易讓人看得懂的財務數據，轉換為一種容易瞭解的經營穩定度評等，利用台灣壽險業89年至98年的財務業務資料，主要以89年至98年期間進行logistic迴歸分析，並再細分為89年至93年及94年至98年等2個子期間進行實證，發現影響台灣壽險業經營穩定度的一致性主要因素為公司規模、投資績效、營業淨利、保險槓桿等四個變數，而且都是正向影響。另89年至98年之10年期間logistic迴歸分析結果較2個子期間更為顯著，代表10年較長觀察期間所得到的結果，優於5年觀察期間的結果，且過去會顯著影響壽險公司經營穩定度的變數，在未來未必仍持續有顯著影響。 根據本文實證發現，建議主管機關未來於修正「人身保險業辦理資訊公開管理辦法」時，能於財務業務指標中納入投資績效、營業淨利、保險槓桿等3項財務性指標，並考慮要求壽險業將辦理財務再保險的相關資訊及對財務報表的影響予以公開揭露，以利消費大眾瞭解壽險公司真實的財務狀況。 / Taiwan’s life insurance industry has experienced a rapid growth and numerous premiums flowed into life insurance companies during recent years. Therefore, the operating stability of life insurance companies affects not only the interests of policyholders but also the economic stability of Taiwan. For a better understanding of financial reports to general public, this study adopts HHM model to transfer financial data of life insurance companies to a rating regarding operating stability. The empirical financial data of Taiwan’s life insurance industry are mainly from 2000 to 2009 and we arrange a whole period as well as two sub-periods for logistic regression analysis. We find that, the factors that significantly and positively affect Taiwan life insurers’ operating stability are firm size, investment performance, operating margin and insurance leverage. With respect to logistic regression analysis, we also find that, the results of a whole period are more significant than those of two sub-periods. According to our empirical findings and toward a fully disclose to general public, we suggest that the competent authority bring investment performance, operating margin and insurance leverage into financial ratios, and ask life insurance companies disclose their transaction information and financial impact of any financial reinsurance by amending the “Regulations Governing Public Disclosure of Information by Life Insurance Enterprises”.

Weakness in corporate governance and lack of transparency are often considered causes of, or contributors to, the Asian Financial Crisis. Publicly listed companies in Indonesia, like other Asian firms, have a concentrated ownership structure. Focusing on manufacturing firms listed on the Jakarta Stock Exchange (JSX) for the year 2003, this study adopts an agency framework to examine voluntary disclosures included in the annual reports of 149 Indonesian firms and their relationship to various attributes such as: ownership structure; whether a firm is family-owned or not; the owner's involvement in either the Board of Commissioners or Board of Directors; and whether the firm is affiliated with a business group. The results mostly support the notion that ownership structure affects the extent of disclosure in annual reports. First, the results show that, compared to firms with a nonmajority ownership structure, voluntary disclosure is lower in firms with a majority ownership structure. Second, the results indicate that family owned firms are more likely to exhibit lower voluntary disclosure than are non-family owned firms. Third, the analysis shows that, among family firms, firms with a majority (compared to those with a non-majority) ownership structure are more likely to have lower levels of voluntary disclosure. Fourth, the results indicate that, among family firms, firms affiliated with a business group are more likely to make lower voluntary disclosures than independent firms. In contrast, the empirical analysis failed to support the hypothesis that, among family firms, voluntary disclosure would be lower in firms where the owners are involved in the Board of Commissioners compared to those where there is no owner involvement in the Board of Commissioners. Similarly, the results failed to support the hypothesis that, among family firms, voluntary disclosure would be lower in firms where the owners are involved in the Board of Directors compared to those where there is no owner involvement in the Board of Directors. Robustness checks performed using alternate measures of disclosure and the degree of ownership structure did not substantially change the conclusions. This thesis contributes to our understanding of how family firms are governed and the impact of corporate governance on a firm?s level of voluntary disclosure. The results have implications for policy makers and regulators in Indonesia striving to improve corporate governance and transparency.

Thesis (Ph. D.)--University of Chicago, Graduate School of Business, August 2002. / Includes bibliographical references. Also available on the Internet.

Thesis (doctoral)--Universiẗat Bayreuth, 2006. / Includes bibliographical references (p. 378-411).

Bakgrund: Under de senaste decennierna har frivillig informationsgivning blivit vanligare. Den växande digitaliseringen, högre krav på mer informationsgivning från intressenter, ökade krav på hållbarhet samt ökade nivåer av granskning från omvärlden är några förklaringar till den ökade efterfrågan på frivillig informationsgivning. På grund av den växande efterfrågan har ämnet blivit intressant att studera. Syfte: Den här studien undersöker vilken kategori inom frivillig informationsgivning som är dominerande samt vilka likheter och skillnader det finns mellan börsnoterade och icke-börsnoterade företag när det gäller mängden av frivillig informationsgivning. Metod: Studien innefattar en kvantitativ metod där studien baseras på årsredovisningar från 2021 och urvalet består av 30 stora svenska börsnoterade och 30 stora svenska icke-börsnoterade aktiebolags årsredovisningar. Metoden som används för att analysera informationen är ett kodningsschema och chi-2-test. Resultat: Resultatet visar att den dominerande kategorin av frivilliga informationsgivning är “analys av föregående år” samt att det finns en skillnad mellan börsnoterade och icke-börsnoterade aktiebolag angående mängden frivillig informationsgivning. / Background: In recent decades, voluntary disclosure has become more common. The growing digitization, higher demands for more information from stakeholders, increased demands for sustainability and increased levels of audit from the outside world are some explanations for the increased demand of voluntary information provision. Due to the growing demand, the subject has become interesting to study. Purpose: This study investigates which category of voluntary disclosure is dominant and what similarities and differences exist between listed and non-listed companies in terms of the amount of voluntary disclosure. Method: The study includes a quantitative method where the study is based on annual reports from 2021 and the sample consists of 30 large Swedish listed and 30 large Swedish non-listed joint stock companies' annual reports. The method used to analyze the information is a coding scheme and Chi-square tests. Results: The results show that the dominant category of voluntary disclosure is "analysis of the previous year" and that there is a difference between listed and non-listed companies regarding the amount.

Jusqu’à présent, le stress en contexte d’interrogatoire policier demeure peu exploré par les chercheurs. Les quelques études empiriques ayant abordé le rôle du stress dans l’interrogatoire se sont principalement penchées sur les fausses confessions induites par le stress (Forrest et al., 2002 ; Geven et al., 2020 ; Guyll et al., 2013 ; Morgan III et al., 2020). Pour ce qui est des facteurs de stress liés à l’interrogatoire, ils sont abordés indirectement dans la littérature et ils sont peu approfondis. Ce mémoire a deux objectifs. Premièrement, déterminer l’impact associé au stress apparent sur la décision des suspects de divulguer des informations pertinentes à l’enquête et d’avouer leur crime. Deuxièmement, déterminer les facteurs qui influencent le stress apparent des suspects. Dans ce but, ce mémoire est basé sur 130 interrogatoires policiers impliquant des individus reconnus coupables pour des délits relatifs à l’exploitation sexuelle d’enfants en ligne. Les résultats indiquent que la décision du suspect de confesser les faits qui lui sont reprochés ou de divulguer de l’information pertinente pour l’enquête n’est pas influencée par son stress apparent. En outre, on constate que peu de facteurs semblent influencer le stress apparent du suspect. Les analyses bivariées révèlent que les stratégies d’interrogatoire l’influencent principalement. Quant à elles, les analyses multivariées mettent en évidence que l’âge du suspect, rappeler les bienfaits de la coopération et mentionner vouloir être honnête ou authentique diminuent le stress apparent du suspect. Inversement, le nombre d’opportunités d’empathie est associé à une augmentation de celui-ci. Bref, il est important de poursuivre la recherche sur le stress en contexte d’interrogatoire policier afin de mieux saisir son effet lors de l’interrogatoire. / To date, stress in the context of police interrogation remains sparsely explored by researchers. The few empirical studies that have investigated the role of stress during police interrogation have primarily focused on stress-induced false confession (Forrest et al., 2002 ; Geven et al., 2020 ; Guyll et al., 2013 ; Morgan III et al., 2020). As for the interrogation-related stressors, they are indirectly addressed in the literature and are poorly elaborated. This thesis has two objectives. First, determine the impact associated with apparent stress on the decision of the suspects to disclose information relevant to the investigation and to confess his crime. Second, determine the factors that influence the suspects’ apparent stress. To this end, this thesis is based on 130 police interrogations involving individuals convicted of offenses relating to online sexual exploitation of children. The results indicate that the suspect’s decision to confess the alleged facts or to disclose information relevant to the investigation is not influenced by his apparent stress. Furthermore, few factors seem to influence the apparent stress of the suspect. Bivariate analysis reveal that interrogation strategies mainly influence it. As for them, the multivariate analysis shows that the suspect’s age, recalling the benefits of cooperation and mentioning the desire to be honest or authentic reduce the suspect’s apparent stress. Conversely, the number of empathy opportunities is associated with an increased of it. In short, it is important to continue the research on stress in the context of police interrogation to better understand its effect during interrogation.