Submitted by William Justo Figueiro (williamjf) on 2015-07-17T23:28:22Z No. of bitstreams: 1 36c.pdf: 2730615 bytes, checksum: 21d0ec2d0e490826e50bd6c4b6bb57e7 (MD5) / Made available in DSpace on 2015-07-17T23:28:22Z (GMT). No. of bitstreams: 1 36c.pdf: 2730615 bytes, checksum: 21d0ec2d0e490826e50bd6c4b6bb57e7 (MD5) Previous issue date: 2012-03-30 / Nenhuma / O direito de integração traz consigo novas funcionalidades estatais, fomentadas pela aproximação de seus membros. Uma delas é o estreitamento das relações entre seus poderes judiciários, aumentando a necessidade de melhorar a tramitação de atos judiciais. Esta correspondência passa a ser vista como um procedimento e não mais atos de cortesia internacional. Da mesma maneira, os judiciários devem seguir os procedimentos previstos em suas Constituições nacionais, nas leis internas e nos tratados internacionais. A análise da dúvida do aplicador do direito, no caso o juiz, evidencia como o processo internacional ainda é formado por uma multiplicidade complexa de normas, que deve ser interpretada no sentido de se buscar a eficácia e a economia processuais em detrimento da soberania judiciária, típica do modelo clássico. A pesquisa será conduzida através do método dedutivo, com uso de pesquisa bibliográfica nacional e estrangeira, descrevendo os modelos jurídicos internos dos países-membros do Mercosul e também das normas internacionais, traçando um paralelo com o modelo jurídico europeu. O instrumento processual utilizado para análise crítica são as cartas rogatórias que no Mercosul, tiveram sua função processual ampliada para matérias que antes eram naturais da homologação de sentenças estrangeiras. Tais inovações transformaram as rogatórias em mais importante instrumento processual, enquanto a lide está em curso, mas contrariamente não possui normas processuais claras de como devam ser cumpridas. O tratamento simplista que é dado termina com a criação de uma categoria única de rogatórias, enquanto deveriam haver ao menos três: as rogatórias executórias, de comunicação de atos processuais e de produção de provas. Cada uma delas deveria ter um rito próprio devido à necessidade de se facilitar o curso destas medidas, forçando a repensar o modelo processual vigente e, especificamente, propor algumas mudanças nas normas mercosulinas para harmonizar as normas de processo civil internacional, na tentativa de ordenar a multiplicidade normativa hoje existente. / Regional integration brings with it new State functionalities, stimulated by its members approximation. One of those is the tightening of relations among its judiciaries, amplifying the need to improve the processing of judicial acts. This correspondence turns to be a new due process, not courtesy acts anymore. Similarly, judiciaries must follow the processing must follow its Constitution, its local law, and treaties. The analysis of the question of the operator of law, in this case the judge, shows how the international process still consists of a multitude of complex rules that must be interpreted to seek procedural efficiency and economy at the expense of judicial sovereignty, typical the classical model. The research will be conducted through the deductive method, using national and international literature, describing the internal legal models of Mercosul State Parties and international laws, drawing a parallel with the European legal model. The procedural act used for review are the letters rogatory of Mercosul, which had his role expanded to procedural matters that were by its nature belonged to the foreign judgments. Such innovations transformed letters rogatory in the most important processing act while the procedure is in motion, but on the other hand, it doesn't have clear procedural rules on how it should be fulfilled. The simplistic treatment that is given to the matter, turns to create a new and uniform category of letters rogatory, while they should have at least three: enforcement letters, communication of procedural acts and taking evidence abroad. Each one should have its own procedure by reason of the need to ease the course of these measures, forcing to rethink the current process model and, specifically, to propose some changes in Mercosul laws to harmonize the international civil proceedings in an attempt to order the legal multitude that exists today.

Made available in DSpace on 2016-04-26T20:20:03Z (GMT). No. of bitstreams: 1 Pedro de Molla.pdf: 962032 bytes, checksum: 781e562e968d644ff8383184faa34545 (MD5) Previous issue date: 2011-05-17 / It is the study of the illegal evidence in the Brazilian legal system, especially on its admissibility within the Brazilian legal system. The study in question seeks to arouse in the law enforcement officers the importance of the matter, in order to prevent injustice being perpetrated in the face of pure and simple application of the regulatory system positivised dealing with a case reports more than one principle guarantor of fundamental rights. The fact of the Constitution prohibit the use of illegal evidence can not be understood in its absolute aspect, insofar as the evolution of a democratic state that is heading towards the post-positivism assures litigants all the resources necessary for the preservation of his dignity in face of the arbitrariness of the state. With the preview of the theme constitutional illegal evidence is intended to justify the relaxation of planning, which in certain cases, must give way, deliberately, the rules of hermeneutics to enable better enforcement of the law on a case regarding a value subjective that is assured of its context, rather than aggravate, the mere fact subsume the law and thus nullifying the ideal of justice. For this purpose, we carried out research in doctrine and jurisprudence that sought to outline the evolution of the main theme of this work which, from the rise of democracy, there was a legitimate appearance of this individual right until you reach the maximum level of individual security in the face of fundamental human state. Through dialectical discourse is evident in the opposing viewpoints exist, such as, eg, in addition to peek into the existence of a constitutional provision forbidding the use of illegal evidence and its subsequent regulation by Law 11.690/08, also demonstrate the existence of a permissive general that allows their use which is possible by the technique of weighting values in order to accomplish the real purpose of the law in homage to the supremacy of individual rights protected by the Law Democratic State / Este estudo aborda as provas ilícitas no sistema processual brasileiro, em especial sua admissibilidade no ordenamento jurídico, com o propósito de despertar nos operadores do direito a importância da matéria, evitando, com isso, que injustiças sejam perpetradas, em face da aplicação pura e simples do sistema normativo positivado diante de um caso que apresente mais de um princípio garantidor de direitos fundamentais. O fato de a Constituição Federal vedar a utilização da provas ilícitas não pode ser entendido em seu aspecto absoluto, na medida em que a evolução do Estado Democrático que caminha para o pós-positivismo assegura aos litigantes todos os recursos necessários para a preservação da sua dignidade em face da arbitrariedade do Estado. Com a previsão do tema provas ilícitas constitucionais pretende-se justificar a flexibilização do ordenamento, que em determinados casos deve ceder, ponderadamente, às regras da hermenêutica para possibilitar uma melhor aplicação à lei diante de um caso concreto tendo em vista um valor subjetivo que está assegurado no seu contexto, em vez de se recrudescer a mera subsunção do fato à lei e, assim, impossibilitar o ideal de justiça. Com esse propósito, foi realizada esta pesquisa doutrinária e jurisprudencial que buscou delinear a evolução do tema principal deste trabalho, tendo, a partir da ascensão da democracia, se verificado o legítimo surgimento desse direito individual até alcançar o patamar máximo de garantia individual fundamental do homem diante do Estado. Por meio de discurso dialético, são evidenciadas as posições antagônicas existentes, como, v.g., além de vislumbrada a existência de um preceito constitucional proibitivo da utilização da prova ilícita e sua posterior regulamentação pela Lei no 11.690/2008, também restou demonstrada a existência de um permissivo geral que viabiliza a sua utilização o que é possível pela técnica da ponderação de valores com vistas a efetivar o real propósito da lei em homenagem à supremacia dos direitos individuais defendidos pelo Estado Democrático de Direito

Made available in DSpace on 2016-04-26T20:22:34Z (GMT). No. of bitstreams: 1 Claudia Aparecida Cimardi.pdf: 1385322 bytes, checksum: a491bfd495839b832e44a24d24a264e0 (MD5) Previous issue date: 2014-02-18 / This thesis aims to analyze the current role of jurisprudence in the face of Brazilian legal system. First, the historical aspects that led to the evolution of the concept of legal system were presented. From these considerations, the following approaches were conducted: (i) historical delineation of the development of law enforcement, especially in the Civil Law legal system, showing how mass society demanded that the Brazilian legislator implanted new trial procedural techniques; (ii) presentation of the concepts of jurisprudence and judicial precedents to the Brazilian legal system; (iii) demonstration of need for the jurisprudence to be dedicated to standardization, function to be exercised by superior courts (Supreme Justice Court and Supreme Federal Court; (iv) demonstration that the performance of this function results a paradigm for future trials and, therefore, comply with the ideals of stability and predictability of the legal system; (v) exposure that uniform jurisprudence of higher courts can and must undergo changes, being inadmissible sudden and unjustified changes; (vi) demonstration of the importance of judicial precedents in the Brazilian legal system, as conductors of uniform jurisprudence; (vii) exposure of standardization techniques of jurisprudence governed by civil process, and (viii) new discipline of the subject, presented in the Draft ot Civil Process Law. As a result of the research, it was found that uniform jurisprudence of higher courts integrates the meaning of rules, reason why it is the structuring element of the legal system, hence it should be observed in future trials, throughout society and the Administration. We sought, therefore, to develop a methodical study, based on extensive local and foreign literature, which intended to establish a current legal framework of the uniform jurisprudence of higher courts and techniques for jurisprudence standardization / Esta tese tem como objetivo principal analisar o atual papel da jurisprudência em face do sistema jurídico brasileiro. Primeiramente, foram apresentados os aspectos históricos que resultaram na evolução do conceito de sistema jurídico. A partir de tais considerações, foram realizadas as seguintes abordagens: (i) delineamento histórico do desenvolvimento da aplicação do direito em concreto, especialmente no sistema jurídico do civil Law, evidenciando como a sociedade de massa exigiu que o legislador brasileiro implantasse novas técnicas processuais de julgamento; (ii) exposição dos conceitos de jurisprudência e precedentes judiciais para o sistema jurídico brasileiro; (iii) demonstração da necessidade de a jurisprudência ser vocacionada à uniformização, função a ser desempenhada pelos tribunais superiores (Superior Tribunal de Justiça e Supremo Tribunal Federal; (iv) demonstração de que a jurisprudência uniforme resulta em paradigma de julgamentos futuros e, por essa razão, cumprir com os ideais da previsibilidade e estabilidade do sistema jurídico; (v) exposição de que a jurisprudência uniforme dos tribunais superiores podem e devem sofrer mudanças, sendo inadmissíveis as transformações bruscas e injustificadas; (vi) demonstração da importância dos precedentes judiciais no sistema jurídico brasileiro, como condutores da jurisprudência uniforme; (vii) exposição das técnicas de uniformização de jurisprudência disciplinadas pelo processo civil; e (viii) nova disciplina do tema, apresentada no Projeto de Código de Processo Civil. Como resultado da pesquisa, constatou-se que a jurisprudência uniforme dos tribunais superiores integra o sentido das normas, razão pela qual é elemento estruturante do sistema jurídico e, por isso, deve ser observada em julgamentos futuros, por toda a sociedade e pela Administração. Buscou-se, assim, elaborar um trabalho metódico, baseado em ampla bibliografia nacional e estrangeira, que pretendeu estabelecer o enquadramento jurídico atual da jurisprudência uniforme dos tribunais superiores e das técnicas de uniformização de jurisprudência

Made available in DSpace on 2016-04-26T20:23:20Z (GMT). No. of bitstreams: 1 Daniel Brajal Veiga.pdf: 1262151 bytes, checksum: fa521ba55f68d3e2856dcf09ded02d2a (MD5) Previous issue date: 2014-10-14 / The aim of this research is to analyze the legal institute called poder geral de cautela or, in an attempt to translate the term, the general power of injunction , which is provided in the article 798 of Brazilian Code of Civil Procedure. The reason for this research is due to the fact that, not very often, the general power of injunction is not fully understood according to all its constitutional aspects. The hypotheses analyzed refer to the use of the general power of injunction by the judges, as well as its enforcement over plausible and urgent legal interests. The method chosen to the present study consist of analysis and research of the legislation, the legal doctrine (national and international) and the Court s decisions. The conclusions obtained show that the general power of injunction does the function of a filling rule of the legal system, besides being an instrument inherent of the jurisdiction s use. Keywords: general power of injunction, writ of prevention; court action; precautionary action provisional remedy, preliminary injunction, filling rule of the legal system, jurisdiction / Este trabalho tem por objetivo a análise do instituto do chamado poder geral de cautela, previsto no artigo 798 do Código de Processo Civil. A justificativa deste estudo deve-se ao fato de que, nem sempre, o dever-poder geral de cautela é plenamente compreendido de acordo com todos os seus aspectos constitucionais. As hipóteses analisadas referem-se à utilização do dever-poder geral de cautela pelos juízes e à sua aplicação envolvendo interesses plausíveis e urgentes. O método utilizado para este estudo consistiu na análise e pesquisa da legislação, da doutrina (nacional e estrangeira) e da jurisprudência. As conclusões obtidas demonstram que o dever-poder geral de cautela desempenha a função de uma norma de fechamento do sistema, além de ser um instrumento ínsito ao exercício da jurisdição

Made available in DSpace on 2016-04-26T20:23:39Z (GMT). No. of bitstreams: 1 Suzani Andrade Ferraro.pdf: 4252629 bytes, checksum: 6a104ccf286ef42df145daed83eda492 (MD5) Previous issue date: 2015-03-25 / The thesis has the objective to examine the agreements and collective bargaining agreements as a pension right sources to discuss how social security rights are incorporated into the employee's equity during and after the term of the agreement and collective bargaining agreements. In this regard it is important to reconsider the concepts of "sources of law" from the constitutional right to the sources are examined from the social security law. There are four specific objectives of this thesis: (i) conceptually define the sources of law; (ii) investigate the agreements and collective bargaining agreements; (iii) analyze the legal system of social security; (iv) research the pension rights from the conventions and collective bargaining agreements. The research problem of this doctoral thesis is the following: (1) the agreements and collective bargaining agreements are sources of social security law? This central problem converges another problem: (2) the pension rights from the conventions and collective agreements persist after the expiry of validity of the agreements and collective bargaining agreements? As hypotheses, the following were formulated: (1) the conventions and collective agreements are sources of social security law. (2) The pension rights from the conventions and collective agreements persist after the expiry of validity of the agreements and collective bargaining agreements based on the principle of sealing the setback. The research of the thesis is relevant scientific and socially for three reasons: (1) provides a legal analysis between two fields of law (labor law and social security law); (2) extends the research object of this thesis to give rise to a transdisciplinary research to the agreements and collective bargaining agreements, which are collective bargaining agreements, can be sources of social security law; (3) the pension rights from the conventions and collective labor agreements are fundamental social rights highlighted social relevance in that the professional categories that celebrate the conventions and collective agreements can fight for the rights gained are permanently incorporated into the heritage collective and individual workers / A tese tem por objetivo geral examinar as convenções e os acordos coletivos de trabalho como fontes do direito previdenciário a fim de discutir como os direitos previdenciários são incorporados ao patrimônio do trabalhador durante e depois da vigência das convenções e dos acordos coletivos de trabalho. Neste sentido é relevante fazer uma releitura dos conceitos de "fontes do direito" a partir do direito constitucional para que sejam examinadas as fontes do direito previdenciário. Há quatro objetivos específicos desta tese: (i) delimitar conceitualmente as fontes do direito; (ii) investigar as convenções e os acordos coletivas de trabalho; (iii) analisar o sistema jurídico de previdência social; (iv) pesquisar os direitos previdenciários oriundos das convenções e dos acordos coletivos de trabalho. O problema de pesquisa desta tese de doutoramento é o seguinte: (1) as convenções e os acordos coletivos de trabalho são fontes do direito previdenciário? Deste problema central converge outro problema: (2) os direitos previdenciários oriundos das convenções e dos acordos coletivos perduram depois de expirado o prazo de validade das convenções e acordos coletivos de trabalho? Como hipóteses, foram formuladas as seguintes: (1) as convenções e os acordos coletivos são fontes do direito previdenciário. (2) Os direitos previdenciários oriundos das convenções e dos acordos coletivos perduram depois de expirado o prazo de validade das convenções e acordos coletivos de trabalho com base no princípio da vedação ao retrocesso. A pesquisa da tese é relevante cientifica e socialmente por três motivos: (1) possibilita uma reflexão jurídica entre dois campos do direito (direito do trabalho e direito previdenciário); (2) amplia o objeto de pesquisa desta tese ao ensejar uma investigação transdisciplinar no sentido de que as convenções e os acordos coletivos de trabalho, que são contratos coletivos de trabalho, podem ser fontes do direito previdenciário; (3) os direitos previdenciários oriundos das convenções e dos acordos coletivos de trabalho são direitos fundamentais sociais de destacada relevância social na medida em que as categorias profissionais que celebram as convenções e os acordos coletivos podem lutar para que os direitos conquistados sejam incorporados definitivamente ao patrimônio coletivo e individual dos trabalhadores

La présente recherche sur l'efficacité du système international des droits de l'Homme consiste à analyser les mécanismes de suivi et de surveillance des Nations Unies en matière des droits de l’Homme. L’impacte de ce système sur le traitement des femmes démontre que les institutions de contrôle et de promotion des droits de l’Homme de l'ONU ne parviennent pas à protéger pleinement les femmes contre ces mesures discriminatoires.Il résulte de cette analyse que le système international de protection des droits des femmes joue un rôle limité dans l’éradication de la discrimination à l’encontre des femmes. Le pouvoir restreint des comités de l'ONU dans le processus de rapports, de suivi et de contrôle constitue la principale raison de son inefficacité. Les comités n'ont pas de force d’opposition ni de pouvoir d’exécution. Les descriptions faites de la situation des femmes dans les rapports des rapporteurs spéciaux de l'ONU et dans les recommandations des comités ne permettent pas d’améliorer concrètement le statut des femmes. En outre, l’incapacité de l'ONU à imposer aux pays des mesures visant à faire respecter ses obligations relatives aux droits des femmes souligne la vulnérabilité structurelle du système international de protection des droits de l’Homme.Par conséquent, le système actuel de contrôle de l'ONU doit subir des modifications. Il serait opportun d'envisager la possibilité d'instaurer de tribunaux internationaux relatifs aux droits de l’Homme pour les États membres de culture commune, de croyances similaires et géographiquement proches. La compétence d’un tribunal international rendant des décisions contraignantes serait ainsi reconnue. / The present research on the effectiveness of the international Human Rights system consists of analyzing United Nations monitoring and surveillance mechanisms in the field of Human Rights. Their impact on the treatment of women demonstrates that the UN human rights monitoring and promotion institutions fail to fully protect women against discriminatory measures.As a result, the international system for the protection of women's rights plays a limited role in eradicating discrimination against women. The limited power of UN committees in the reporting, monitoring and control process is the main reason for its ineffectiveness. Committees have no opposition or enforcement powers.Simply reporting on women’s situation in the UN special rapporteurs and in the recommendations of the committees are insufficient to significantly improve the status of women. The inability of the UN to impose the measures needed to enforce its obligations relating to women's rights. The ineffectiveness of the UN’s enforcement of the measures needed related to women’s rights underlines the structural vulnerability of the international system for the protection of Human Rights.The current system of UN control must be modified. It would be appropriate to consider the possibility of establishing international Human Rights tribunals for Member States, which share a common culture with similar beliefs and are also close geographically. The jurisdiction of an international tribunal rendering binding decisions would thus be recognized.

The principal research question addressed in this thesis is how the effectiveness of an environmental legal system can best be evaluated. A legal system is effective if it is achieving or likely to achieve its objectives. For an environmental legal system this means achieving sustainable development. The hypothesis tested in relation to this research question is that the pressure-state-response ("PSR") method of State of the Environment ("SoE") Reporting provides the best available framework for evaluating the effectiveness of an environmental legal system. A subsidiary research question addressed in this thesis is whether the environmental legal system protecting the Great Barrier Reef ("GBR") in north-eastern Australia is likely to achieve sustainable development of it. The hypothesis tested in relation to this research question is that the environmental legal system protecting the GBR is likely to achieve sustainable development of the GBR. The principal method used to address these research questions and test the hypotheses is a case study of the effectiveness of the laws protecting the GBR. Particular emphasis is given in the case study to climate change both because it is now recognised as the major threat to the GBR and is a topic of significant international and national interest. This thesis is intended to contribute, in particular, to the current public and policy debate on responding effectively to climate change by using the GBR as a yardstick against which to measure "dangerous climate change" and, conversely, acceptable climate change. There are five major findings of the research. First, most of the legal writing regarding environmental legal systems is descriptive, explanatory and interpretative rather than evaluative. Second, most legal writers who attempt to evaluate the effectiveness of part or the whole of an environmental legal system implicitly use the PSR method and refer to pressures, conditions, and responses but do not acknowledge this conceptual framework. Third, the best available conceptual and analytical framework for evaluating the effectiveness of an environmental legal system is the PSR method. It is the simplest, most systematic, comprehensive and meaningful framework with the greatest predictive power for evaluating the effectiveness of the total social and legal response to human-induced environmental degradation currently available. Fourth, current practice in SoE reporting, at least in relation to the GBR, is largely descriptive and rarely evaluates the effectiveness of the response. The fifth major finding of this research is that, while there are many effective parts of the response to pressures on the GBR, the current environmental legal system is not likely to be effective in preventing climate change from causing very serious damage to the GBR. Based on what we know at this point in time, particularly the technology that is currently available and current greenhouse gas emissions, the impacts of climate change appear likely to swamp the many good aspects of the legal system protecting the GBR. Atmospheric concentrations of carbon dioxide in 2005 were approximately 379 parts per million ("ppm") and rising by 2 ppm per year. Including the effect of other greenhouse gases such as methane, the total concentration of atmospheric greenhouse gases was around 455 ppm carbon dioxide equivalents ("CO2-eq") in 2005, although the cooling effect of aerosols and landuse changes reduced the net effect to around 375 ppm CO2-eq. Limiting the total increase in mean global temperature to approximately 1°C requires stabilization of atmospheric greenhouse gases and aerosols around 350 ppm CO2-eq. Increasing the net effect of greenhouse gases and aerosols to 450-550 ppm CO2-eq is expected to result in a 2-3°C rise in mean surface temperatures. There are currently no international or national legal constraints to hold greenhouse gas concentrations beneath these levels and they appear likely to be exceeded. These increases in mean global temperatures are expected to severely degrade the GBR by 2030-2040. Even the targets being set by the new Australian Government of reducing Australia's greenhouse gas emissions by 60% by 2050 appear insufficient to protect the GBR. If a 60% reduction in emissions can be achieved globally by 2050 a rise in mean global temperature of around 2.4°C is expected. This indicates the environmental legal system protecting the GBR is not likely to be effective in relation to climate change and, therefore, is failing to reach its objective of sustainable development. Three major recommendations arise from the research. First, legal writers attempting to evaluate the effectiveness of the whole or part of an environmental legal system should use and acknowledge the PSR method. Second, SoE reports should include a stand-alone chapter evaluating the effectiveness of the response. Third, the environmental legal system protecting the GBR should take strong and comprehensive measures to reduce greenhouse gas emissions if the objective of sustainable development is to be achieved. Such measures should include setting policy targets for stabilizing atmospheric greenhouse gas and aerosol concentrations around 350 ppm CO2-eq to limit increases in mean global temperature to 1°C. Policy targets of stabilizing atmospheric greenhouse gases and aerosols at 450-550 ppm CO2-eq to limit increases in mean global temperatures to 2-3°C are likely to be too high to avoid severe impacts of coral bleaching to the GBR.

Syfte: International Standards on Auditing (ISA) är ett ramverk för revision som introducerats för att öka revisionskvaliteten globalt. Övergången till ISA ökar kontinuerligt bland världens länder. En bidragande orsak är att EU har antagit övergången i det åttonde bolagsrättsliga direktivet. Trots fördelarna råder ett visst motstånd mot ISA i delar av världen. Med stöd från tidigare litteratur antar vi att detta kan förklaras av kulturella skillnader, medlemskap i EU, skillnader av legalt system och marknadens orientering, samt storlek på ekonomin. Arbetets syfte är att undersöka om dessa faktorer påverkar den globala spridningen av ISA.   Metod: Vi har inkluderat 60 länder i vår studie. De variabler som har undersökts för varje nation är: Hofstedes kulturella variabler, EU-medlemskap, BNP, legalt system samt ekonomisk inriktning. Sekundärdata har samlats in från allmänt accepterade källor. Insamlade data har sedan bearbetats med statistiska metoder.   Resultat och slutsats: Resultaten från vår studie har visat att Hofstedes kulturella faktorer inte har samband med antagandet av ISA. Endast ett fåtal av de övriga variablerna visade signifikans med antagandet, nämligen EU-medlemskap och BNP. EU är därmed en viktig faktor för övergången till ISA. Variabeln EU visade ett signifikant samband med Hofstedes kulturella variabler. Det råder därmed kulturella skillnader mellan länderna inom och utanför EU, som i sin tur har påverkan på antagandet av ISA. Vår slutsats är att EU-medlemskap och storlek på ekonomin har påverkan på ländernas benägenhet för att anta ISA.   Förslag till fortsatt forskning: Studiens komplexitet gör att det finns möjligheter att göra större fördjupningar med fler och annorlunda mätvariabler. Det finns även möjlighet till liknande studier av hur kulturella faktorer påverkar övergången till andra internationella ramverk inom finansiell rapportering.   Uppsatsens bidrag: Föreliggande undersökning lämnar ett unikt bidrag till redovisningslitteraturen genom att vara den första studien att undersöka den internationella spridningen av revisionsstandarder i form av ISA och bidra till minskning av informationskostnader för företag runt om i världen. / Aim: International Standards on Auditing (ISA) is a framework introduced to improve auditing quality globally. Adoption of ISA is increasing continuously around the world. An essential contributing factor is the accepting of the Eighth Company Law Directive by the EU. However, the ISA adoption is far from been accepted by all countries; despite its obvious advantages. Prior work identifies cultural differences, EU-membership, size of economy, and differences in legal systems and market orientation as key factors in this adoption process. The study aims to examine if these factors influence global spreading of ISA.   Method: Our study includes 60 countries. The variables that have been introduced for each country are: Hofstede’s cultural variables, membership in the EU, GDP, type of legal system and economics. Secondary data were collected from generally accepted sources. The collected data were then analyzed using statistical methods.   Result and conclusions: The results of our study have shown that Hofstede’s cultural factors are not associated with ISA adoption. Only few other variables have shown significance with the hypothesis. These variables are EU-membership and GDP. Therefore, EU is an important factor for ISA adoption. Variable EU has shown significance with Hofstede’s cultural factors. This proves cultural differences between EU and other countries, which in turn influences ISA adoption. Our conclusion is that EU-membership and economy size influence inclination to ISA-adoption.   Suggestions for future research: The study's complexity gives opportunities to make future extensions by adding more variables. It is possible to conduct similar studies of cultural influence on the adoption of other international frameworks within financial reporting.   Contribution of the thesis: Our research makes a unique contribution to the accounting literature by being the first study to examine the international spreading of auditing standards in form of ISA and contributing to reducing information costs in the companies all around the world.

In this study I try to explain the characteristics of the legal system, as it is understood in the framework of the Communicational Theory of Law (TCD). The legal system constitutes a textual totality that reflects another textual totality: the legal order. It is not a positivist reflex, by virtue of which the system would be a mere description of the order, but of a hermeneutic reflex, which supposes that the system constructs the order, and presents its better and more finished version, a more intelligent version. The relationship between order and system is not unidirectional, but between them there is a hermeneutic spiral relationship sustained over time, since they are textual totalities in perpetual change. The ordering / system duality represents the basic axis within a juridical realm, a reality that encompasses all the communicational processes and the texts produced by them: first, the communicational processes generated by the ordination and the ordinary texts; second, the communication processes of legal dogmatic, which generates the various proposals of the exhibition system; third, from the conjunction of dogmatic texts and from the jurisprudence of the courts arise the systemic texts or texts of the legal system; fourth, the communicational processes and the texts that are generated within the scope that, however, do not belong to the order or the system; and fifth, the acts (and omissions) whose legal meaning can only be understood from the frame of reference constituted by the hermeneutic axis of order / system. In all this analysis, it is necessary to differentiate - as has been pointed out - between the didactic-expository system and the legal system itself (or legal system in the strict sense). In order to carry out the proposed task, before entering into the distinction between legal order and legal system, it is convenient to deal with the differentiation between set and order. / En este estudio me propongo explicar los caracteres del sistema jurídico, tal como es entendido en el marco de la Teoría Comunicacional del Derecho (en adelante: TCD). El sistema jurídico constituye una totalidad textual que refleja otra totalidad textual: el ordenamiento jurídico. No se trata de un reflejo positivista, en virtud del cual el sistema sería una mera descripción del ordenamiento, sino de un reflejo hermenéutico, lo que supone que el sistema construye el ordenamiento, y presenta de él su versión mejor y más acabada, su versión más inteligente. La relación entre ordenamiento y sistema no es unidireccional, sino que entre ellos se produce una relación en espiral hermenéutica sostenida a lo largo del tiempo, ya que son totalidades textuales en perpetuo cambio. La dualidad ordenamiento/sistema representa el eje básico dentro de un ámbito jurídico, realidad ésta que engloba todos los procesos comunicacionales y los textos producidos por ellos: primero, los procesos comunicacionales que genera el ordenamiento y los textos ordinamentales; segundo, los procesos de comunicación de la dogmática jurídica, generadora de las diversas propuestas de sistema expositivo; tercero, de la conjunción de los textos dogmáticos y los de la jurisprudencia de los tribunales surgen los textos sistémicos o textos del sistema jurídico; cuarto, los procesos comunicacionales y los textos que se generan dentro del ámbito que, sin embargo, no pertenecen al ordenamiento ni al sistema; y quinto, los actos (y omisiones) cuyo significado jurídico sólo es comprensible desde el marco de referencia constituido por el eje hermenéutico ordenamiento / sistema. En todo este análisis, es preciso diferenciar -como ha quedado apuntado- entre el sistema didáctico-expositivo y el sistema jurídico propiamente dicho (o sistema jurídico en sentido estricto). Para llevar a cabo la tarea propuesta, antes de entrar en la distinción entre ordenamiento jurídico y sistema jurídico, es conveniente tratar de la diferenciación entre conjunto y orden.

Made available in DSpace on 2009-11-18T18:56:38Z (GMT). No. of bitstreams: 0 Previous issue date: 1997 / When values are very resistent to change, social engineers prefer to use the law, in order to promote new behavior, even though not followed by changing in the attitude. The Judicial Reform is analysed as a factor to sustain the economic and social growth in developing countries. / Quando os valores são muito resistentes à mudança, os planejadores sociais preferem usar a lei, a fim de proporcionar comportamentos novos, mesmo que não sejam acompanhados da mudança na atitude. A Reforma do Judiciário é analisada como fator para sustentar o crescimento econômico e social dos países em desenvolvimento.