Zugl.: Diss.

Univ., Diss.-2006--Jena, 2005. / Literaturverz. S. [622] - 644.

Thèse--Universit́e de Paris. / "Bibliographie": p. [v]-x.

Thesis (Ph. D.)--University of Washington, 2001. / Vita. Includes bibliographical references (leaves 56-59).

In this dissertation, I examine the effects of regulatory changes that affect the auditor's loss function on investors' perceptions of audit effectiveness. Specifically, I examine two changes intended (1) to improve audit efficiency and (2) to reduce auditor liability exposure. The first regulatory change, which was recently enacted, is the replacement of Auditing Standard 2 (AS2) with Auditing Standard 5 (AS5). The second regulatory change, which is currently a hypothetical change, is the passage of litigation reform aimed at limiting the auditor's liability exposure following an alleged audit failure. I examine perceived audit effectiveness rather than actual effectiveness because actual audit effectiveness is unobservable by investors. In an experiment using 101 MBA students as proxies for individual investors, I find that both changes are perceived by investors as reducing the amount of testing performed by the auditor when performing the internal control audit. I also find that both regulatory changes negatively affect investors' perceptions of audit effectiveness. Following the change in the auditing standard, experienced and inexperienced investors predict opposite stock price movement and, as a result, make different investment allocation decisions. In performing supplemental analyses, I find significant gender differences in predicted future stock prices, but not in perceptions of audit effectiveness or in perceptions of internal control quality.

In September 2008, a consignment of pirated batteries, which were marked with Panasonic’s trademark, were retained by Swedish Customs. Panasonic sent a warning letter to the freight forwarding company, Tavatur, demanding it to destroy the batteries through the simplified procedure in (EC) No 1383/2003. However, since Sweden has not implemented the simplified procedure, Tavatur was unable to destroy the batteries without a court order from Sweden. Panasonic therefore sued Tavatur, the legal dispute being what liability freight forwarders have for pirated goods. Due to technical developments within different modes of transport, freight forwarders’ role has changed over the last few decades, from simple duties where the freight forwarder held an intermediary position, to a more independent role in which they now have to be legally classified as either a carrier or an agent. Unfortunately, legal development within multimodal transport has failed to keep pace with the speed of technical development. Bills of Lading, for example, have historically been working as receipts, but due to modern packing techniques, they have lost the normal evidence function they once had. Although there are some international regulations concerning freight forwarding services, they do not extend beyond the countries in which such conditions are used. When a dispute occurs between transport operators, which follow different regulations, the liability of the freight forwarders is unclear. Therefore, freight forwarders are in the need of harmonised legislation, especially concerning their liability for trademark infringements. Nonetheless, there are ways in which freight forwarder can avoid these disputes with right-holders, namely; by protecting themselves with legal cost insurance and via establish their liability through the use of contracts. However, Sweden and other Member States, which have not implemented the simplified procedure, should reconsider an implementation of it.

No description available.

Magistro baigiamajame darbe nagrinėjama atsakomybės už mokesčių įstatymų pažeidimus samprata. Lyginamuoju aspektu apžvelgiama teisės aktų raida nuo seniausių laikų iki šių dienų. Taip pat lyginami atsakomybės už pažeidimus finansų sistemai ypatumai Lietuvos Respublikoje ir užsienio valstybėse. / In the Master’s Final work is considered the conception of liability for infringement of tax law. There is reviewed legislation development since old-time till nowadays by comparative aspect. There are also compared peculiarities of liability for infringement for finance system of The Republic of Lithuania and foreign countries.

The "United Nations Convention on Carriage of Goods by Sea, 1978", referred to as the "Hamburg Rules", will enter into force between the Contracting States on the 1st November 1992. / This thesis examines the first five articles of the Convention and principally intends to depict their working in a structured and clear manner. It further reveals that their drafters primarily aimed: (1) at adjusting the distribution of the risks of sea-carriage between carrier and cargo-interest, which prevails under the "Hague Rules", to its contemporary legal and factual environment and (2) at promoting uniformity and certainty in the application of the Convention, as compared to the "Hague Rules". / The Convention indeed significantly, as compared to these "Hague Rules", strengthens the fault-based liability of the carrier and expands the documentary, geographic and temporal scope of application of the mandatory regime that both of these conventions contain.

Navigation by satellite---GNSS---is a local technology with global repercussions. Although operation and control rest in government hands, the consequences of satellite use, most often beneficial, have a worldwide effect. Controversy arises when this free-of-direct-charge technology, on which the International Community relies, fails, thus causing damage to third parties. / It was the intention of the drafters and negotiators of the international space law regime to establish a victim-oriented liability framework, in order to guarantee adequate compensation for damage caused by space activities. Unfortunately, it seems that the present regime has only partially met these goals. / The surest means of obtaining compensation is through domestic legal regimes, but these regimes are naturally subject to the ebb and flow of government policy and judicial discretion. / The present thesis will analyse the established liability regimes for which a damaged GNSS final user may seek compensation, and will finally consider whether the drafting of a GNSS Convention is opportune.