This research aims to study the effects of legal liability rules on auditing quality in order to devise and implement a guideline for the optimal liability rules that can be applied to the auditing profession within society, and thus encourage investment. In an emerging market like Kuwait state, there is a weakness in the legal system, which may cause users to place less reliance on financial reports and auditing services. This environment does not encourage investment. The position in Kuwait state will be studied as an example of how emerging economies can add to the understanding of the role of the auditor, for the purposes of improving audit quality and encouraging a greater amount of investment. Where this position can be understood, this study gives a strong impression of how the legal liability of external auditors can impact on the auditing quality and, importantly, the chances of obtaining investment. For this reason the study is applied in Kuwait state. This research differs from the other literature in several important ways. First, the study has been performed in an environment of weak governance. Second, it studies the effects of the civil legal liability system from two views at the same time, so the research is carried out in relation to two different sides: first, the demand side of the auditing services represented by the users of financial information; and second, the supply side of the auditing services represented by the auditors. This has been done through two questionnaires, one distributed for each side. The results of users' questionnaire revealed that the existence of civil legal liability will increase the demand for auditing service. Also, consideration is directed towards the main determinant of auditing quality, which is the legal liability system, more so than other factors. As well as, through increasing auditor liability, trust in financial information will be enhanced, subsequently prompting investment within society. Moreover, the users, besides their needs for auditing services, require auditors to provide collateral for their investment process in order to increase their investment level. On other side, the results of auditors' questionnaire detected that the auditors hold the view that the demand for auditing services by companies will not be affected by the existence or non-existence of the liability rules. However, auditors believe that the existence of legal liability rules will make financial statement users more trustful in financial information, thereby increasing the number of users of audited financial reports. Also, the auditors do not agree that their liability should be increased since this will make auditing services more costly through the need to collect more evidence, increase the time of auditing, increase the sample size, etc. The increase in liability will also limit their acceptance of risky clients, make them increase their efforts, and due care. Furthermore, the introduction of legal liability may cause them to reduce their supply of audit services. Finally, a statistical test is carried out to compare the answers of the two groups. It is found that there are differences in views concerning the effects of the existence of legal liability on the demand for auditing. As well as, there are differences regarding their preferences about the alternative civil legal rules. The results of this study will help legislators by comparing the effects of available legal rules on audit quality and investment level. Accordingly, legislators can select the appropriate legal structure for auditors’ liability that achieves benefits to the business environment.

In the presented work I study the concept of liability of the State for misconduct in the exercise of state powers. The main aim is to show why this concept needs to be different from the one we know from civil law. The legal relationship between the State and an individual is a relationship that differs from the one we know from civil law, given that it is related to the exercise of power. Therefore we have to construct specific legal conditions in order to find the State liable for damages that an individual may suffer in such a relationship. In the first part I question the main function of the State's liability for damages. I show that it has good influence on the administrative bodies in the way that it forces them to follow the law. On the other hand this influence must not be overestimated. In the next part I study the basic elements and conditions of liability. I work with the domestic law as well as with the liability principles formed by the judicial decisions of the EU Court of Justice. I compare both these systems of liability for damages with regard to how they respond to the specific features of the relationship between a State and an individual. Final part of this work tries to explain why different branches of state power should be treated differently. I show on examples what kind...

Legal liability of a physician in graduate medical training and its practical consequences Abstract From both legal as well as practical point of view, a physician in training (i.e. without specialist qualification for performing the medical profession of physician) finds himself in a unique position, differing from those of any other medical staff. Having completed a medical degree, a physician starts his journey towards obtaining an unrestricted license to practice medicine. However, up until a successful ending of his graduate training, he is required to practice medicine under direct or indirect supervision of an attending physician, with a sole exception of those procedures explicitly permitted to be done unsupervised. With regard to the above mentioned, the aim of this thesis is to deliver a complex picture analysing legal liability of a physician in graduate medical training. Further on, it aims to critically assess current legislation concerning this topic on the grounds of relevant case law as well as outcomes of a survey among physicians without specialist qualification for performing the medical profession of physician. First part of the thesis analyses mainly the legal framework a physician in training has to work in, i.e. Act. No. 95/2004 Coll. Following part of the thesis then covers the issue...

LEGAL LIABILITY: THEORETICAL AND COMPARATIVE ANALYSIS OF PURE ECONOMIC LOSS The purpose of my thesis is to introduce the concept of pure economic loss and its setting in the jurisdictions of France, England, Germany and the Czech Republic. The comparative study of pure economic loss reveals that granting compensation for economic loss frequently interferes with the economic loss rule (or exclusionary rule), which states that a plaintiff can not recover damages for a pure financial loss. Legal doctrines provide little insight as to why liability should, or should not, be denied. On the other hand, economic models of liability provide some valuable guidance for classifying various categories of economic loss, and identifying cases in which denial of recovery for economic loss would lead to inefficient outcomes. A law and economics analysis shows that a key factor in determining the optimal scope of the economic loss rule is in the relationship between pure economic loss and social loss. Economic loss should be compensable in torts only to the extent that it corresponds to socially relevant loss. A plaintiff cannot recover damages for a purely private economic loss. Our hypothesis is that, although not formally adopting this economic criterion, European courts are attentive to efficiency...

Liability of governing bodies of limited companies against third parties for a breach of duty in the course of performance of function from a comparative perspective The thesis deals with the legal liability of company representatives, an important theme for several reasons. One is the fact that companies are legal persons, or entities which do not exist in reality and whose intentions are realised through persons distinct from them, namely their representatives. Both legislation and the memorandum of association impose many duties on representatives which must be fulfilled. It may happen that these duties are breached, resulting in damage to a company, its associates, and other neutral parties, most often the company's creditors. We must consider if the legal order should pierce the veil around companies and allow the possibility of persons acting on a company's behalf to be directly sanctioned. The thesis attempts to analyse the circumstances under which company representatives should be directly liable for their actions. With regard to the fact that the legislation is not developed in the Czech Republic, I had to work with foreign examples and deduce which provisions of Czech law might be useful for the development of the theory. The first four chapters present and deal with concepts which are...

<p>Syftet med denna uppsats är att undersöka de uppfattade miljöansvarsrisker hos företag som bedriver miljöfarliga verksamheter inom Stockholms län. Dessutom skall jag identifiera potentiella implikationer av dessa uppfattade risker för den svenska miljöförsäkringsmarknaden.</p><p>Svensk lagstiftning kräver att företag i Sverige tecknar en ansvarsförsäkring. Ansvarsförsäkringen täcker både första och tredje parts anspråk då en plötslig, oförutsedd händelse har givit upphov till skada, även miljöskador. Gradvisa miljöskador innefattas inte av den svenska ansvarsförsäkringen. Dessutom har företag som bedriver miljöfarliga verksamheter har också krav på sig att avsätta medel till den obligatoriska miljöskade- och saneringsförsäkringen. Den lagstadgade miljöskadeförsäkringen syftar till att kompensera individer som skadats men inte har möjlighet att kompenseras av förorenaren, till exempel om det inte kan påvisas vilken som är ansvarig eller om den förorenande företaget gått i konkurs.</p><p>Denna empiriska studie, vilken omfattat intervjuer av företag som bedriver miljöfarliga verksamheter i Stockholms län, har visat att många företag saknar kunskap om vilket miljöförsäkringsskydd som företaget har. De har både bristfälliga insikter i ansvarsförsäkringens villkor samt i de obligatoriska miljöförsäkringarna. I många fall framgick det att företagen tog förgivet att de var den försäkrade parten. Detta är långt ifrån sanningen; för att uppnå ett heltäckande miljöförsäkringsskydd mot både plötsliga, oförutsedda och gradvisa omständigheter, krävs en tilläggsförsäkring (EIL- Environmental Impairment Liability). Utan EIL tar företagen på sig en betydande risk för ekonomiska förluster i samband med gradvisa miljöskador.</p><p>Det finns få prejudikat inom miljöjuridik, och särskilt miljöansvar, i Sverige idag. Principen förorenaren betalar (PPP-Polluter Pays Principle) är en viktig del av miljö-lagstiftningen vilken innebär att förorenaren åläggs ansvar för de skador denne har givit upphov till. Men i praktiken har PPP inte implementerats fullt ut vilket har lett till osäkerheter i tolkningen av miljöansvarslagstiftningen samt i hur företag skall hantera miljöansvarsrisker.</p><p>EIL försäkring har till följd av detta än så länge varit en sakta ökande marknad för försäkringsbolagen i Sverige. Denna studie pekar mot flera sannolika faktorer som kan ligga bakom den tröga EIL marknaden: 1) företagens ovisshet angående sitt faktiska miljöförsäkringsskydd, 2) förvirringen kring de lagstadgade miljöförsäkringarna och till och med 3) avsaknaden av miljöansvarsprejudikat i Sverige.</p>

Syftet med denna uppsats är att undersöka de uppfattade miljöansvarsrisker hos företag som bedriver miljöfarliga verksamheter inom Stockholms län. Dessutom skall jag identifiera potentiella implikationer av dessa uppfattade risker för den svenska miljöförsäkringsmarknaden. Svensk lagstiftning kräver att företag i Sverige tecknar en ansvarsförsäkring. Ansvarsförsäkringen täcker både första och tredje parts anspråk då en plötslig, oförutsedd händelse har givit upphov till skada, även miljöskador. Gradvisa miljöskador innefattas inte av den svenska ansvarsförsäkringen. Dessutom har företag som bedriver miljöfarliga verksamheter har också krav på sig att avsätta medel till den obligatoriska miljöskade- och saneringsförsäkringen. Den lagstadgade miljöskadeförsäkringen syftar till att kompensera individer som skadats men inte har möjlighet att kompenseras av förorenaren, till exempel om det inte kan påvisas vilken som är ansvarig eller om den förorenande företaget gått i konkurs. Denna empiriska studie, vilken omfattat intervjuer av företag som bedriver miljöfarliga verksamheter i Stockholms län, har visat att många företag saknar kunskap om vilket miljöförsäkringsskydd som företaget har. De har både bristfälliga insikter i ansvarsförsäkringens villkor samt i de obligatoriska miljöförsäkringarna. I många fall framgick det att företagen tog förgivet att de var den försäkrade parten. Detta är långt ifrån sanningen; för att uppnå ett heltäckande miljöförsäkringsskydd mot både plötsliga, oförutsedda och gradvisa omständigheter, krävs en tilläggsförsäkring (EIL- Environmental Impairment Liability). Utan EIL tar företagen på sig en betydande risk för ekonomiska förluster i samband med gradvisa miljöskador. Det finns få prejudikat inom miljöjuridik, och särskilt miljöansvar, i Sverige idag. Principen förorenaren betalar (PPP-Polluter Pays Principle) är en viktig del av miljö-lagstiftningen vilken innebär att förorenaren åläggs ansvar för de skador denne har givit upphov till. Men i praktiken har PPP inte implementerats fullt ut vilket har lett till osäkerheter i tolkningen av miljöansvarslagstiftningen samt i hur företag skall hantera miljöansvarsrisker. EIL försäkring har till följd av detta än så länge varit en sakta ökande marknad för försäkringsbolagen i Sverige. Denna studie pekar mot flera sannolika faktorer som kan ligga bakom den tröga EIL marknaden: 1) företagens ovisshet angående sitt faktiska miljöförsäkringsskydd, 2) förvirringen kring de lagstadgade miljöförsäkringarna och till och med 3) avsaknaden av miljöansvarsprejudikat i Sverige.

Diss. (sammanfattning) Uppsala : Sveriges lantbruksuniv., 2009. / Härtill 4 uppsatser.

Author's Thesis--Bern. / On spine: Haftungs- u. Vermögensrecht von Gortyn. Bibliography: p. xiv-xx.

1 Summary Topic of this Master's thesis are sanctions for breaches of obligations of participants of labor law relationships. The first and the second chapter focus on the introduction into researched issue of legal sanctions. The author defines basic concepts which are relevant for the thesis. Then the author deals with the definition of the legal sanction and analyzes the relationship between the legal sanction and the legal liability. The author furthermore explains the basic behavior of the legal sanction and its significance. The third chapter follows on term definition from the first part of the thesis. It consists of brief interpretation of chosen private law sanctions in the labour law. It presents sanctions as nullity of legal act, relative inefficacy of legal act, limitation of actions and preclusion and liability. The main part of this thesis focuses on liability of employee for damage. The fourth chapter describes the division of labour law liability into different kinds. It also introduces the issue of liability for damage. In the fifth chapter the author introduces the employee liability in context of legal sanctions and a detailed explanation of the valid legal regulation of employee liability for damage. It focuses on the General Liability, Liability for Non-Fulfilment of the Duty to Prevent...