Acompanhando o desenvolvimento do mercado de capitais brasileiro, a procura pelo seguro de responsabilidade civil de diretores e administradores, cujo principal objetivo é ressarcir as perdas pecuniárias que os administradores venham a sofrer em virtude de reclamações de terceiros, cresceu significativamente nos últimos anos. Se de um lado este seguro mostra-se um importante instrumento de proteção aos administradores diligentes que porventura tenham seu patrimônio afetado para reparação de danos a terceiros prejudicados por seus atos, de outro, ele poderia servir de incentivo aos maus gestores que, amparados pelo seguro, negligenciariam seus deveres e obrigações enquanto administradores, gerando o chamado risco moral (moral hazard). Mediante a análise de hipóteses em que se discute a aplicação do seguro no âmbito da administração das companhias, este trabalho propõe-se a examinar de que forma os múltiplos efeitos resultantes da aplicabilidade ou o do afastamento da aplicabilidade do seguro afetam o comportamento dos administradores, bem como debater a admissibilidade do seguro no direito brasileiro, vis-à-vis os questionamentos relativos às situações que colocam em xeque a viabilidade da cobertura securitária. / Following the development of the Brazilian capital market, the demand for the directors and officers liability insurance (D&O Insurance) whose main purpose is to indemnify pecuniary losses incurred by managers as a result of third-party complaints against them grew considerably in the past few years. On the one hand, the D&O Insurance appears as an important instrument for protection of diligent managers who happen to have their assets affected in order to indemnify damages deriving from their acts; on the other hand, this type of insurance could be seen as an incentive for bad managers, who could neglect their duties and obligations in their capacity as officers based on the protection afforded by the D&O Insurance, therefore increasing the so-named moral hazard. By analyzing the hypothesis in which the applicability of the insurance is questionable, this paper intends to examine how the multiple effects arising from the applicability or the inapplicability of the D&O Insurance affect the managers behavior, as well as to discuss the admissibility of this type of insurance by the Brazilian law, vis-à-vis the situations where the feasibility of the insurance coverage is questionable.

O estudo da responsabilidade civil dos administradores de companhias abertas na doutrina nacional trata usualmente dos deveres fiduciários, do ato regular de gestão e da teoria ultra vires, da culpa ou dolo do administrador, das ações ut universi e ut singuli e da solidariedade entre a responsabilidade do administrador e a da companhia. Poucos abordam as causas extintivas dessa responsabilidade, e raro são os que tratam da hipótese de exclusão de responsabilidade do artigo 159, § 6º, da Lei nº 6.404/76. Como a disciplina dos deveres fiduciários prevista na lei societária brasileira tem forte influência do Direito norte-americano, buscou-se na legislação, doutrina e jurisprudência daquele país os fundamentos necessários à melhor interpretação e aplicação da regra de exclusão e, em especial, na business judgment rule, doutrina que protege os administradores contra responsabilização por prejuízos à companhia decorrentes de decisões por eles adotadas, proteção esta também conferida pela hipótese do artigo 159, § 6º, da Lei nº 6.404/76, ao administrador leal e de boa-fé. / The study of corporate directors civil liability in national doctrine usually deals with fiduciaries duties, regular management act and the ultra vires theory, directors malpractice or deceit, ut universi and ut singuli actions and solidarity between directors and companies responsibility. Few address the extinctive causes of such liability, and rare are those who address the liability exclusion hypothesis of the Article 159, § 6º, of the Law n. 6.404/76. Whereas that the fiduciary duties discipline provided for in Brazilian corporate law has strong influence of American law, was sought in the legislation, doctrine and jurisprudence of that country the fundamentals for a better understanding and application of the exclusion rule and, particularly, in the business judgment rule, a doctrine that protects directors against liability for damages to the company arising from their acts, protection also afforded by the Article 159, § 6º, of the Law n. 6.404/76, to the loyal and good faith director.

Decentralisation remains a preferred instrument of education reform policies throughout the world. In theory, decentralisation shifts power and authority from the state at national level to the school community at local level. In South Africa, a decentralising initiative in education was the promulgation of the South African Schools Act, No 84 of 1996, which provided parents with an opportunity to share in the governance of a public school by being elected to serve on its school governing body. In this context, it appears that members of school governing bodies hold unique sets of expectations when serving on a school governing body. Expectations may influence the nature and type of education to which a particular school community aspires and may consequently influence the workloads of the educators at that school. A primary search of national and international literature on governing bodies provides numerous descriptions of governmental intentions with respect to governing bodies but the expectations that governing body members have of educators, appears to be a neglected field of empirical enquiry. This study therefore examines public primary school governing body functions in the light of prevailing education labour law and other relevant law. The findings emerging from open-ended questionnaires completed by members of school governing bodies, time-use diaries recorded by educators and interviews with principals together with an analysis of prevailing education labour law and other relevant law consistently show that the workloads of educators who teach at public primary schools situated in middle-class contexts have intensified. There appears to be a variety of factors, which singularly and collectively contribute to the intensification of educators’ workloads. Among these are the increasing expectations of parents, differences in the conceptual understanding of professionalism, marketisation and managerialism arising from decentralisation and the principal’s leadership style. The findings point to sport and professional development as the core duties, which demand a great deal of educators’ time and appear to militate most on educators’ private lives. Moreover, this research has provided conclusive evidence that despite the fact that school governing bodies’ expectations of educators are aligned with prevailing education labour law and other relevant law, the open-ended nature of such law, together with omissions and silences, allows legal space for individual and contextual interpretation and implementation. It is therefore, the most prominent factor contributing to the intensification of educators’ workloads. / Thesis (PhD)--University of Pretoria, 2009. / Education Management and Policy Studies / unrestricted

The work focuses on planning and reporting of a company in controlled environment. First of all it describes planning, its rules, kinds, purposes and methods. The next chapter deals with the structure and contents of reporting, it introduces its rules, methods and kinds and it also mentions sources of information. In the next part regulation, and price regulation especially, is defined as well as ways state influences economics. The work further sets a list of some crucial, especially reporting, duties of firms that are common for controlled and non-controlled branches. Further on it contains a list of mainly reporting duties of firms in controlled branches. The efficiency of those duties is consequently assessed from the view of costs of firms connected with information duties. The findings from the theoretical part are used in the practical part that sums up methods for making plans and reports in firms of controlled branches, it assesses the used system, its efficiency and quality and it suggests possibilities for improving present state.

This text is concentrated on value tax added - its history, the way of construction, then legislation in Czech republic, European Union and international legislation and legislation of duties. The second part is attended to specific situations, which can take place by import and export of goods and services. That is place of performance, tax base and exemption from taxation. Then is mentioned comparison between tax system and value tax added in Czech republic Austria and Switzerland.

The purpose of this study is to compile a concise and non-technical report of the Texas statutes and court decisions concerning school injuries.

The purposes of this study are (1) to make a comparison of the stipulated, assigned, and acquired duties of the head football coaches of Class AA high schools within a radius of 115 miles of Grand Prairie, Texas; and (2) to make a comparison of the stipulated, assigned, and acquired duties of the assistant football coaches of Class AA high schools within a radius of 115 miles of Grand Prairie, Texas.

Children’s rights are human rights, regardless their vulnerability and dependence on adults. However, the situation of children’s rights in Haiti has always been delicate and it became even more fragile in the aftermath of the 2010 Earthquake and the 2016 Hurricane Matthew. Within this paper, the sociology of disaster theory together with case study and legal analysis as methods aim at analysing the effects of the two natural disasters on Haitian children’s rights. The paper also seeks to understand whether any differences could be noticed between the outcomes of the two catastrophes as well as to analyse the international and national institutional response to the aforementioned disasters. It is concluded that the two natural disasters had an enormous impact on the most important rights of Haitian children. Not many differences could be noticed, between the two events, and regardless the aid provided by the international community, Haitian children’s rights are still neglected, as we speak.

Thesis (M. Dev. (Management Law)) -- University of Limpopo, 2016 / Refer to document

Revisionsbranschen står inför en förändringsfas vilket gör att revisorsrollen har behov av att anpassa sig till nya förhållningssätt. Det är digitalisering som har fått en genomträngande drivkraft i branschen. Tidigare forskning indikerar på att digitalisering har en pådrivande effekt på branschen som gör att vissa arbetsuppgifter automatiseras, förändras och försvinner. Större mängd data finns även tillgängligt för revisorn vilket leder till nya förutsättningar som yrkesrollen bör förhålla sig till. Syftet med vår studie är därför att få en ökad förståelse för digitalisering och dess påverkan på revisorsrollen samt hur revisorn kan anpassa arbetsuppgifter och kompetens för att vara ett hållbart yrke. För att besvara studiens syfte har en kvalitativ metod använts med semistrukturerade intervjuer. I studiens teoretiska referensram tydliggörs den grundläggande funktionen för revisorn, revisorns anpassning till digitalisering, anpassning till klient och för att vara ett hållbart yrke samt revisorsrollen.Intervjuerna med respondenterna har påvisat att branschen är i en förändringsfas till följd av digitalisering. Respondenterna är eniga om att digitalisering har inflytande på revisionsbranschen och att det finns ett intresse att omvandla arbetsuppgifter och kompetenser för att kunna skapa mervärde till klient. Studiens resultat indikerar att det finns tre genomgående aspekter som bör tillmötesgås av revisorn då dessa är av stor betydelse för en stabil och långsiktig utveckling. Viktiga aspekter som framkommer från resultatet är revisorns anpassning till klient gällande kommunikation, trovärdighet och relevans. Studiens slutsats lyfter fram att det rör sig om ett samspel mellan dessa infallsvinklar, där revisorn kan utforma sin yrkesroll för att vara ett hållbart yrke. Studiens slutsats presenterar även att det är fördelaktigt för revisorn att utveckla arbetsuppgifter mot mer rådgivning och nischad kompetens. Sammanfattningsvis uppmärksammar denna studie att revisorn bör anamma nya former av yrkesrollen för att kunna skapa långsiktig relevans och tillmötesgå den digitaliserade världen. / The auditing industry is facing change, which means that the role of the auditor must be to adapt to new approaches. It is digitalization that has become the pervasive driving force in the industry. Previous research indicates that digitalization has had a driving effect on the industry, which means that certain tasks have become automated, changed and disappeared. Larger amounts of data are also available to the auditor, leading to new conditions that the professional role should relate to. The purpose of our study is to gain an increased understanding of how auditor roles can adapt with the help of new tools and skills in order to remain a sustainable profession. To show how auditors can adapt to change and still remain sustainable, a qualitative method has been used which includes semi-structured interviews. The focus of this study is on theoretical frame of reference, the basic function and role of the auditor, the auditor's passage to digitalization, the ability to adapt to the client, and how to remain a sustainable profession.The interviews with the respondents have shown that the industry is in a phase of change because of digitalization. The respondents agree that digitalization has an influence on the auditing industry, and there is an interest in transforming work tasks and skills to create added value for the client. Student results indicate that three general aspects should be addressed by the auditor, as these are of great importance for stable and long-term development. Important aspects that emerge from the result are the auditor's passing to the client in terms of communication, credibility and relevance. Students conclude clearly that there must be an interaction between these approaches, so that the auditor can design a professional role to remain a sustainable profession. The study's conclusion also presents that it is advantageous for the auditor to develop work tasks that involve more counselling and niche skills. In summary, this study highlights that the auditor should embrace new ideas in the professional role to create long-term significance and meet the digital world.(This paper is written in Swedish).