Each state and territory within the United States is required by the Child Abuse Prevention and Treatment Act [42 U.S.C. 5101 et seq.] to maintain a mandatory suspected child abuse and neglect reporting law, requiring certain professionals who regularly see children to report any suspicions of child maltreatment to child protective services. It is well documented that mandatory reporters fail to report each case of suspected child maltreatment they witness. This study sought to determine whether differences in three specific variables within the mandatory report laws had an effect on the frequency with which medical personnel report suspected child abuse and neglect. The three variables analyzed were: definitional scope of emotional abuse; standard of knowledge required for a report; and severity of penalty imposed on those who knowingly fail to report cases of child abuse and neglect. Data was obtained from the Child Maltreatment 2006 annual report printed by the Health and Human Services Administration of Children, Youth and Families. Of the three variables assessed, only severity of penalty yielded a significant association with report rate. States with lower report rates were significantly more likely to have lenient penalties for failure to report compared with those who had report rates above the national average (O.R. = 5.0, 95% C.I. = 1.165-21.465). It is recommended that states consider increasing the severity of the sanctions enforced for failure to report suspected child abuse and neglect. Although standard of knowledge requirements were not significantly associated with report rates, the literature suggests that standardization of this portion of the mandatory report laws could improve report rates, particularly among physicians.

Kiekvienas Lietuvos gyventojas, dirbantis pagal darbo sutartį ar savarankiškai, valstybei moka nema.us mokesčius. Be to, mokesčius moka ir ūkine komercine veikla užsiimantys ūkio subjektai. Dalis mokesčių iš karto yra skirti konkrečiai sričiai finansuoti, kita dalis skirstoma vėliau, jau surinkus tam tikrą sumą. Tai tiksliniai mokesčiai, kurie yra kaupiami tam skirtuose fonduose, pavyzdžiui, valstybinio socialinio draudimo fonde, Garantiniame fonde. Tačiau didžioji dalis surinktų mokesčių kiekvienais metais LR valstybės biudžeto ir savivaldybių biudžetų finansinių rodiklių patvirtinimo įstatymu paskirstomi įvairioms reikmėms - švietimui, gynybai, socialinėms reikmėms, prie kurių priskiriama ir sveikatos apsauga. Iš komandinės ekonomikos Lietuva paveldėjo gana gremėzdišką ir neefektyvią sveikatos apsaugos sistemą, kuri ir buvo finansuojama iš visų mokėtojų surinktomis lėšomis. / Health system reforms have been talked about since 1988. The aim of these reforms was development of health insurance; therefore the first draft Law on Health Insurance was passed. It gave the start to legal regulations of mandatory health insurance. After restoration of independence in Lithuania, the first steps in this direction were made. On October 23, 1990 the Seimas of the Republic of Lithuania (the then Supreme Board) adopted a law on the basics of social welfare. Six months later, these general provisions of the law were further developed in the Law on Social Insurance. In this way health insurance became a constituent part of social insurance. On May 21, 1996, the Seimas adopted final version of the Health insurance Law.

The goal of this thesis is to investigate the literature on physician-assisted death (PAD) in the United States and argue for the legalization of PAD. This thesis discusses the historical and contemporary legal literature of PAD as well as the concerns voiced by opponents of PAD. This thesis addresses the concerns of PAD opponents and invalidating some concerns and and attenuating others. Proper implementation of PAD is proposed via Mandatory Psychiatric Review (MPR) and other psychological services. Further improvements needed in PAD policy are discussed as well as the current benefits of PAD.

Aim The aim of the thesis is to explain the factors that affect the auditor's recommendation concerning audit services to customers who are not subject to mandatory auditing. Background and problem In 2010 mandatory auditing for small companies was abolished. It is common for the auditor to provide recommendations re-garding whether or not a customer should chose to retain the audit. The question is which factors can explain the auditor's recommendation. Method and empirics This thesis uses a deductive approach with inductive elements and a combination of qualitative and quantitative data is used. The qualitative data consists of a pilot study and the quantitative data consists of a questionnaire survey. The analysis of the empirical data was performed using regression analysis. Theory This thesis applies an eclectic approach where the starting point is legitimacy, institutional theory, professional theory and decision making theory to develop a model. Results and conclusions The notion of the recommendation as well as the extent of the recommendations can be explained by factors related to the auditor's agency affiliation and the auditor's personal qualities. / Syfte Studiens syfte är att förklara vilka faktorer som påverkar revisorns rekommendation om revisionstjänster till kunder som inte omfattas av revisionsplikt. Bakgrund och problem År 2010 avskaffades revisionsplikten för mindre bolag. Vid valet om att behålla eller avskaffa revisionen är det vanligt att revisorn rekommenderar kunden om hur bolaget ska välja. Frågan är vilka faktorer som kan förklara revisorns rekommendation. Metod och analys Studien har en deduktiv ansats med induktiva inslag samt an-vänder en kombination av kvalitativ och kvantitativ data. Den kvalitativa datan består utav en pilotstudie och den kvantitativa datan utav en enkätundersökning. Regressionsanalyser genom-fördes vid analys av den empiriska datan. Teori Studien tillämpar ett eklektiskt angreppssätt där utgångspunkten är legitimitet, institutionell teori, professionsteori och beslutsteori som används för att utveckla en modell. Resultat och slutsats Både uppfattning om rekommendation samt omfattningen av rekommendationer kan förklaras av faktorer kopplade till dels revisorns byråtillhörighet och dels revisorns personliga egenskaper.

Bakgrund: Distriktssköterskor som arbetar inom barnhälsovården möter i sitt arbete de flesta familjerna ute i samhället och har möjlighet att komma i kontakt med barn som far illa. Misstankar att barn far illa måste anmälas till socialtjänsten. Anmälan om misstankar kan leda till etiska dilemman där rättvisa, att göra gott och inte skada skapar konflikter. Syfte: Syftet med studien var att inom BHV belysa sjuksköterskors erfarenheter  av anmälningsplikten till socialtjänsten, vid misstankar om barn som far illa. Metod: Studien genomfördes utifrån en kvalitativ ansats. Sex distriktssköterskor inom barnhälsovården deltog vid semistrukturerade intervjuer. Data analyserades med kvalitativ innehållsanalys på manifest nivå. Resultat: Studiens resultat presenteras i fyra huvudkategorier och elva underkategorier. Relation till föräldrarna: Sjuksköterskorna ansåg att det är viktigt att vara ärlig och informera föräldrarna om sin oro vilket oftast  ledde  till ett bra samarbete. Relationen till föräldrarna kan bli sämre efter en anmälan och då finns risk att ingen ser barnets bästa. Ibland kan empati för föräldrarna göra att en anmälan blir svår. Kontakt med socialtjänsten: Hälften av sjuksköterskorna ansåg att de hade en bra samverkan med socialtjänsten. Ofta och anonymt kontaktade sjuksköterskorna socialtjänsten för att rådfråga för att få hjälp och stöd vid misstankar. Återkoppling från socialtjänsten har blivit bättre efter en lagändring 2013. Kunskap om anmälningsplikten: Samtliga sjuksköterskor hade kunskap om anmälningsplikten, dess rutiner och var man kan finna riktlinjer. Känslomässigt förhållningssätt: Sjuksköterskorna upplevde blandade känslor vid en anmälan. Vid misstankar övervägde de noga om de skulle göra en anmälan eller inte. Ibland var det svårt att göra en anmälan eftersom det finns olika åsikter om vad fara illa innebär, beroende på kunskap och personliga erfarenheter.   Slutsats: Det förekommer att sjuksköterskor underlåter att anmäla misstankar till socialtjänsten. Sjuksköterskors plikt att anmäla är ett etiskt dilemma vilket skapar osäkerhet och oro, och förknippas med bland annat erfarenhet, känslomässigt förhållningssätt och kunskap. För att underlätta processen av en anmälan är en bra samverkan med familjerna och socialtjänsten, diskussioner om innebörden av att fara illa och stöd i övervägningsfasen nödvändigt. / Background: Districtnurses which are working in pediatric health care encounter most of the families in the community and have the probability to come in contact with child abuse. Suspicions of child abuse must be reported to social services. The requirement to report cases of suspected child abuse can lead to ethical dilemmas in which justice, to do good and not harm creates conflicts.   Aim: The aim of this research was to describe the districtnurses' experience of the obligation to report to social services, in cases of suspected child abuse. Method: The research was based on a qualitative methodology. Six districtnurses working in primary health care participated in semi-structured interviews. Data were analyzed using qualitative content analysis. Results: The results of the research are presented in four main categories and eleven subcategories. Relationship to parents: The districtnurses felt that it is important to be honest and inform parents about their concerns, which often led to a good cooperation. The relationship to the parents can be worse after a report of suspected child abuse, which can result in that no one can see the child´s best. Empathy for the parents sometimes makes it difficult to report suspected child abuse. Contact with social services: Fifty percent of the districtnurses felt that they had  good relationships and  interactions with the social services. Frequently in cases of suspected child abuse districtnurses anonymously contact social services for support and help. Feedback from the social services is better after the law changed 2013.  Emotional attitudes: The districtnurses experienced mixed emotions when reporting a case of suspected child abuse, they carefully considered whether or not to report. Depending on knowledge and personal experiences sometimes  reporting was difficult because of different opinions about what constitutes child abuse.  Knowledge of the reporting obligation: All the districtnurses had knowledge of the mandatory reporting, its procedures and where one could find guidelines.   Conclusion: It happens that districtnurses do not report suspicions to social services. Districtnurses' duty to report is an ethical dilemma, which creates uncertainty and anxiety, and is associated with for example experience, emotional attitudes and knowledge. To facilitate the process of reporting is a good interaction with the families and the social services, discussions about the meaning of child abuse and support under the decissionmaking phase necessary.

This dissertation examines the financial statement effects of firm attributes on the components of equity, the market reaction effects on key events in the adoption of IFRS, and the cumulative earnings response coefficient effect in the context of IFRS adoption in Canada. Firm attributes were tested for association with the adjustment to retained earnings at the transition date when first adopting International Financial Reporting Standards (IFRS.) Evidence from the analyses of the adjustment to retained earnings model revealed a statistically significant association between the adjustment to retained earnings and the firm attributes of volatility of income, internationality, and firm industry. Market reaction was measured for two key events of IFRS adoption: early adoption announcement and the release of first quarter financial results under IFRS. A negative mean for Cumulative Average Return (CAR) resulted from tests of both events. However, only the negative mean CAR from market’s reaction to the release of first quarter financial results under IFRS demonstrated statistical significance. The adjustment to retained earnings model used in this study developed a benchmark for tests of value relevance. In the test of value relevance, the benchmark or unexpected adjustment to retained earnings was tested against the actual adjustment to retained earnings for market reaction. The results from the tests of value relevance were not statistically significant. This study contributes to the literature by identifying firm factors: volatility of income, internationality, and industry as firm factors associated with the adjustment to retained earnings upon adoption of IFRS. Further, evidence from the event study demonstrates that the market reacts negatively to the adoption of IFRS and suggests that the Canadian market may not perceive IFRS as an improvement in financial reporting or a reduction in information asymmetry.

This dissertation examines four disadvantaged groups in the labour market from a variety of perspectives. Specifically, I looked into older workers, younger workers, nonstandard workers and female workers. In the first chapter, I examine the effects of Ontario eliminating mandatory retirement in 2006 on the labour force participation of older workers and the unemployment of younger workers. My second chapter examines the relationship between nonstandard employment and the subsequent workplace profitability. In my final chapter, I examine the interaction effect of employment status and gender on the issue of work hour mismatches. The first chapter examines the impact of recent labour policy change at a national/provincial level. I find positive and significant effects for the labour force participation rate of older workers in Ontario in the five years following the legislation change of banning mandatory retirement in Onatrio. Similar results are found for both men and women; however, the magnitude of this effect is somewhat smaller for men. In addition, the empirical analysis also reveals a short-run rise in the unemployment rate of younger workers. The second chapter examines the financial implication of nonstandard employment at an organizational level. The results suggest that nonstandard employment is positively associated with subsequent workplace profitability, after controlling for factors that might also affect profitability. Moreover, this significant positive relationship between nonstandard employment and subsequent profitability is primarily driven by capital intensive manufacturing, the real estate/rental/leasing, the retail/trade/consumer service, and the education and health services industries as well as smaller workplaces. Larger workplaces and the rest of the private sector do not display significant results. The final chapter looks into how employment status and gender systematically impact work hour preferences at an individual level. The findings indicate that there is a significant interaction effect between nonstandard employment and gender. Female nonstandard workers prefer to work more hours. Male workers, both nonstandard and standard, are more likely to prefer to work fewer or the same hours. These results conform to labour market trend of increasing labour force participation rates of females and a declining trend among males.

This dissertation examines four disadvantaged groups in the labour market from a variety of perspectives. Specifically, I looked into older workers, younger workers, nonstandard workers and female workers. In the first chapter, I examine the effects of Ontario eliminating mandatory retirement in 2006 on the labour force participation of older workers and the unemployment of younger workers. My second chapter examines the relationship between nonstandard employment and the subsequent workplace profitability. In my final chapter, I examine the interaction effect of employment status and gender on the issue of work hour mismatches. The first chapter examines the impact of recent labour policy change at a national/provincial level. I find positive and significant effects for the labour force participation rate of older workers in Ontario in the five years following the legislation change of banning mandatory retirement in Onatrio. Similar results are found for both men and women; however, the magnitude of this effect is somewhat smaller for men. In addition, the empirical analysis also reveals a short-run rise in the unemployment rate of younger workers. The second chapter examines the financial implication of nonstandard employment at an organizational level. The results suggest that nonstandard employment is positively associated with subsequent workplace profitability, after controlling for factors that might also affect profitability. Moreover, this significant positive relationship between nonstandard employment and subsequent profitability is primarily driven by capital intensive manufacturing, the real estate/rental/leasing, the retail/trade/consumer service, and the education and health services industries as well as smaller workplaces. Larger workplaces and the rest of the private sector do not display significant results. The final chapter looks into how employment status and gender systematically impact work hour preferences at an individual level. The findings indicate that there is a significant interaction effect between nonstandard employment and gender. Female nonstandard workers prefer to work more hours. Male workers, both nonstandard and standard, are more likely to prefer to work fewer or the same hours. These results conform to labour market trend of increasing labour force participation rates of females and a declining trend among males.

Generally the Courts have a discretion to impose sentence. Violent crime was rampant in South Africa. The response of the legislature in dealing with crime was to enact legislation in 1997 like sections 51 to 53 of the Criminal Law Amendment Act 105 of 1997 which prescribe severe mandatory sentences for a large number of serious offences like murder, rape and armed robbery. This legislation come into effect on 1 May 1998 and was to have effect for two years. The President could with the concurrence of Parliament by proclamation extend its operation for one year, that was in fact done. The latest extension of the Criminal Law Amendment Act 105 of 1997 was for a further two years making the minimum sentence provisions valid until 30 April 2005. The Courts did not like these mandatory sentences because of the limitation it places on judicial discretion and dealt with this legislation that limited their judicial discretion restrictively in order to defend their sentencing discretion. Although the Criminal Law Amendment Act of 105 of 1997 was held not to be unconstitutional the Courts stll sought to give it a narrow interpretation. This research paper include an outline of the Criminal Law Amendment Act / the Constitutional challenges that were brought against the Criminal Law Amendment Act / the judicial interpretation of the Criminal Law Amendment Act as well as the applicability of the Criminal Law Amendment Act to District Courts and juvenile ovenders / the procedural requirements that must be complied with in the Criminal Law Amendment Act and its consequences if not complied with. This paper examined how the Courts defined substantial and compelling circumstances, the approaches adopted by the Courts and when deviation from the Criminal Law Amendment Act can take place. It also include the challenges posed by mandatory minimum sentence legislation as well as recommendations for the improved implementation of the Criminal Law Amendment Act.

At the time this study was conducted, Queensland police officers were offered a five year age range in which retirement was possible. These officers were permitted to retire from age 55 and were forced to retire at age 60. The Queensland Police Service had previously identified that only 13% of all police officers were staying in their employment until the mandatory retirement age of 60. Retirement of these officers at the earliest possible opportunity presented a considerable loss of human resource investment. This study was undertaken to investigate some possible triggers influencing the decision to retire. Three specific research questions associated with the retirement intentions of Queensland police officers of the baby-boomer generation were formulated and subsequently investigated. These questions were: * How do the demographic characteristics of individual police officers relate to their retirement intentions? * What are the triggers that are associated with the retirement age intentions of baby-boomer police officers in Queensland? and, * How are these triggers associated with officers' intentions to retire earlier or later? While considerable work had been previously done on retirement triggers, the issue of police retirement triggers is under-researched. The situation was further compounded by the fact that the major study of police retirement was American, with retirement in that system based on years of service, and not age as in Australia. A list of possible retirement triggers was compiled from the literature and then focus groups of Queensland police officers were used to discuss some aspects of these possible retirement triggers and generate others that were specific to the Queensland Police Service. The study obtained the views of 641 members of the cohort through a questionnaire and utilised a quantitative research methodology to achieve findings. Demographic aspects showed little overall influence on an officer's retirement age decision. The demographic items that did have a direct association with retirement intentions were gender, length of service, and the method of admission to the organisation. Female officers, officers with the greatest length of service and those admitted to the organisation as Cadets were more likely to seek earlier retirement, that is retirement at or soon after age fifty-five. Whilst not conclusive, the education level of the individual indicated a trend towards later retirement for those with higher levels of education. Importantly, operational status, shift worker status, rank, and qualification for promotion had no association with the retirement decision. A factor analysis of the questionnaire items used in the study identified five factors, of which four contributed significantly to a police officer's retirement timing decision at the later end of the retirement window spectrum. These factors were 'appropriateness', 'worth and belonging', 'influences and relationships' and 'financial' issues. A fifth factor 'flexibility' was also determined but found to have no statistical significance. Three recommendations were made from this study: the formation of a Queensland Police Service alumni; the adoption of a n employment re-engagement policy called 'procruiting'; and the introduction of an assisted retirement education package for exiting members.