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L’écart entre ce que le public attend de la part de l’auditeur et ce que ce dernier pense réaliser est connu sous le vocable d’ « expectation gap ». Cette recherche a pour ambition de contribuer à la compréhension de ce phénomène. Nous appréhendons l’ « expectation gap » dans ses dimensions discursive et normative. Ceci nous conduit à poser les deux questions de recherche suivantes : - Comment et pourquoi le concept d’ « expectation gap » a-t-il émergé dans le discours de la profession d’audit ? - Quel est le rôle des normes d’audit dans la réduction de l’ « expectation gap » ? Notre démarche méthodologique, qui s’inscrit dans le contexte français, comporte trois phases : une étude documentaire longitudinale, une enquête fondée sur des entretiens et l’étude du cas de la norme NEP 705 « Justification des appréciations ». Elle permet de montrer que le concept d’ « expectation gap » a été introduit en France dans les années 1990 sous l’impulsion d’institutions européennes et internationales. L’ « expectation gap » est utilisé dans les discours comme une excuse permettant aux auditeurs d’échapper aux accusations du public et de conserver leur statut et leur position sur le marché. De surcroît, les normes d’audit en France non seulement ne permettent pas de réduire l’ « expectation gap », mais jouent au contraire un rôle légitimant. / The « expectation gap » is defined as the gap between what the public expects from the auditor and what the auditor expects to achieve. The present research treats the expectation gap in its discursive and normative dimensions. It aims to contribute to the understanding of the expectation gap phenomenon by examining the following research questions: How and why the concept of «expectation gap» has emerged in the discourse of the audit profession? And what is the role of auditing standards in the reduction of the expectation gap? We address these questions within the French context using a methodological approach that consists of three phases: a longitudinal documentary study, a survey based on interviews, and a case study of the standard NEP 705 «Justification of assessments». We find that the concept of «expectation gap» was introduced in France in the 1990s under the influence of European and international institutions. We also find that the expectation gap is used in discourses as an excuse allowing auditors to escape public accusations and maintain their status and position in the market. Finally, we find that auditing standards in France not only don’t reduce the expectation gap, but actually play a role in legitimizing it.

Disputed Issues of Necessary Defence in the Case Law The thesis itself is focused on the points at issue of necessary defence mainly in the field of Czech criminal law although some partial issues are also compared to the foreign legislation. In compliance with the title of the work author's attention is dedicated in the first place to case law in the areas that have not been decided by courts yet, further, the law theory is described. The thesis is composed of seven chapters, from which the first forms as an introduction, where the goals and approaches are indicated. The last, seventh section summarizes the outcomes and conclusions of the thesis and also serves as a recommendation of some useful legislative changes that can be done in the future. The Second Chapter describes the institute of necessary defense itself and its position in the system of criminal law and defines the basic terminology. The circumstances excluding criminal liability (excuse defenses) are also depicted there and distinguished from circumstances excluding lawlessness (justification defenses). The last section of this part is dedicated to the current wording of the institute of necessary defence in the valid Czech Criminal Code. The Third Chapter serves as the key part of the whole thesis and deals with the issues creating...

1 Abstract This diploma thesis deals mainly with the issue of necessary defense in Czech law focusing on some of the disputable queries brought by its application and interpretation. The primary fixation of this thesis is on the judiciary decisions, however, the work deals with the theoretical foundations and resources of the necessary defense. The aim of this work is to introduce the matter of necessary defense, to highlight the disputable queries appearing when applied and analyze their solution. This work is divided into six chapters. First chapter names and explains particular excuse defenses. Second chapter deals with the term of necessary defense, its development and valid legislation regarding it. Third chapter brings the analysis of the self-defense itself in consideration of judiciary decisions and expert literature and examines legal conditions of its application. The chapter is furtherly divided into 3 subheads. Subhead 3.1 explains the attack, subhead 3.2 approaches the interests protected by the Penal Code and subhead 3.3 deals with the apparently unreasonable defense. Excesses from the necessary defense are described in fourth chapter. Fifth chapter deals with so called putative defense in the judiciary decisions. The last, sixth chapter focuses on the automatic defense mechanisms and defense...

Ce mémoire aborde la question des fondements moraux de la défense de provocation. Les concepts actuellement utilisés pour analyser ces fondements sont habituellement ceux de justification et d'excuse. À notre avis, la défense de provocation doit plutôt être interprétée comme une articulation particulière des principes gouvernant la détermination de la peine. Les deux premiers chapitres seront consacrés respectivement au concept de justification et d'excuse, et auront pour objet d'écarter leur paradigme de l'analyse des fondements de la défense de provocation. Le troisième chapitre montre comment il est possible de conceptualiser le moyen de défense comme une articulation des principes de détermination de la peine. / The present work addresses the question of the moral basis for the defense of provocation. The concepts used today to analyze these bases are usually those of justification and excuse. It is suggested that the defense of provocation should rather be interpreted as a particular articulation of the principles governing the sentencing. The first two chapters cover, respectively, the concepts of justification and excuse, and aim to refute the paradigms of analysis attached to each concept regarding the basis of the defense of provocation. The third chapter demonstrates that it is quite easily possible to conceptualize the defense of provocation as an articulation of the sentencing principles.

Ce mémoire aborde la question des fondements moraux de la défense de provocation. Les concepts actuellement utilisés pour analyser ces fondements sont habituellement ceux de justification et d'excuse. À notre avis, la défense de provocation doit plutôt être interprétée comme une articulation particulière des principes gouvernant la détermination de la peine. Les deux premiers chapitres seront consacrés respectivement au concept de justification et d'excuse, et auront pour objet d'écarter leur paradigme de l'analyse des fondements de la défense de provocation. Le troisième chapitre montre comment il est possible de conceptualiser le moyen de défense comme une articulation des principes de détermination de la peine. / The present work addresses the question of the moral basis for the defense of provocation. The concepts used today to analyze these bases are usually those of justification and excuse. It is suggested that the defense of provocation should rather be interpreted as a particular articulation of the principles governing the sentencing. The first two chapters cover, respectively, the concepts of justification and excuse, and aim to refute the paradigms of analysis attached to each concept regarding the basis of the defense of provocation. The third chapter demonstrates that it is quite easily possible to conceptualize the defense of provocation as an articulation of the sentencing principles.

<p>There is today much evidence for a positive relationship between alcohol and violence. There are however still many questions about the nature of the relationship. Somewhat simplified, the research on the link between alcohol and violence can be divided into four different lines of research, research focusing on: the effect of alcohol as a psychoactive substance, the drinking context, the personality of the drinker, and societal attitudes, expectations and values. The dissertation focuses on the last area, the importance of the cultural context. One influential theory within this field is the time-out theory formulated by MacAndrew and Edgerton in the late 1960s. Since drunken comportment varied between cultures and between different contexts within the same culture and changed over time, they suggested that the effects of alcohol on people’s behaviour was socially constructed. They suggest that many societies had a created a time-out situation for drunken behaviour that explained people’s behaviour while drunk.</p><p>The general aim for this dissertation is to study young Swedes’ attitudes, experiences and expectations around drunken behaviour, with a special focus on expectancies around alcohol as a cause and excuse for violence. Three different data sets have been used. The first study is based on 4 focus-group interviews with Swedish football fans during the European football championship in Holland in 2000. The second material is eight focus-group interviews involving 47 students aged 18-20 living in Stockholm. The last material is a nationally representative survey of young adults, 16-25 years old. One part of the survey consisted of 4 vignettes which we used to elicit cultural norms around drunken behaviour.</p><p>The findings suggest that young Swedes believe that alcohol can be used as a means to accomplish a pleasurable state of mind, and that alcohol could be used as a means to transgression – since alcohol reduce inhibitions it could be used to put them in a less controlled mode. The rationale for those changes was often described in terms of the psychoactive effect of alcohol. However, it was also shown that the context was important. When the situation demanded alcohol the most, their expectations together with the situation almost turned water into beer. It was also shown that there was a norm which said that one should not use alcohol as an excuse, but on the other hand, the participants said that they used alcohol as an excuse and that they thought that it was accepted. Alcohol could work as an excuse since alcohol made the aggressor look less deviant and the acts less severe. The vignette studies indicated that an aggressor who was drunk when he committed a violent act was seen as less blameworthy than a sober or less drunk aggressor. However, this applied only under certain circumstances: alcohol seemed to be a better excuse if the victim is drunk as well and the act is relatively severe.</p><p>Taken together, the studies suggest that the Swedish drinking culture provides people with a drunken excuse, which helps young people to expand the room for possible action.</p>

There is today much evidence for a positive relationship between alcohol and violence. There are however still many questions about the nature of the relationship. Somewhat simplified, the research on the link between alcohol and violence can be divided into four different lines of research, research focusing on: the effect of alcohol as a psychoactive substance, the drinking context, the personality of the drinker, and societal attitudes, expectations and values. The dissertation focuses on the last area, the importance of the cultural context. One influential theory within this field is the time-out theory formulated by MacAndrew and Edgerton in the late 1960s. Since drunken comportment varied between cultures and between different contexts within the same culture and changed over time, they suggested that the effects of alcohol on people’s behaviour was socially constructed. They suggest that many societies had a created a time-out situation for drunken behaviour that explained people’s behaviour while drunk. The general aim for this dissertation is to study young Swedes’ attitudes, experiences and expectations around drunken behaviour, with a special focus on expectancies around alcohol as a cause and excuse for violence. Three different data sets have been used. The first study is based on 4 focus-group interviews with Swedish football fans during the European football championship in Holland in 2000. The second material is eight focus-group interviews involving 47 students aged 18-20 living in Stockholm. The last material is a nationally representative survey of young adults, 16-25 years old. One part of the survey consisted of 4 vignettes which we used to elicit cultural norms around drunken behaviour. The findings suggest that young Swedes believe that alcohol can be used as a means to accomplish a pleasurable state of mind, and that alcohol could be used as a means to transgression – since alcohol reduce inhibitions it could be used to put them in a less controlled mode. The rationale for those changes was often described in terms of the psychoactive effect of alcohol. However, it was also shown that the context was important. When the situation demanded alcohol the most, their expectations together with the situation almost turned water into beer. It was also shown that there was a norm which said that one should not use alcohol as an excuse, but on the other hand, the participants said that they used alcohol as an excuse and that they thought that it was accepted. Alcohol could work as an excuse since alcohol made the aggressor look less deviant and the acts less severe. The vignette studies indicated that an aggressor who was drunk when he committed a violent act was seen as less blameworthy than a sober or less drunk aggressor. However, this applied only under certain circumstances: alcohol seemed to be a better excuse if the victim is drunk as well and the act is relatively severe. Taken together, the studies suggest that the Swedish drinking culture provides people with a drunken excuse, which helps young people to expand the room for possible action.

This mini-dissertation analyses whether COVID-19 can be regarded as a force majeure event in international sales contracts in Africa. It begins by looking at the history and development of force majeure (or more generally, the doctrine of excuse for non-performance) in both civil and common law legal systems. It then moves on to look at whether in terms of the provisions of the CISG, the COVID-19 pandemic can serve as an excuse for non-performance in international sales contracts governed by the CISG. Next, the domestic law of South Africa is considered, and it is analysed whether the COVID-19 pandemic can be an excuse for non-performance in international sales contracts that is governed by South African law. The mini-dissertation concludes by discussing how force majeure clauses can and should be used in international sales contracts during the COVID-19 pandemic. / Mini Dissertation (LLM (International Trade and Investment Law in Africa))--University of Pretoria, 2021. / Centre for Human Rights / LLM (International Trade and Investment Law in Africa) / Unrestricted