<p>This research paper is an analysis of the case United States v Flick et al which took place in 1947 in Nuremberg, Germany. Friedrich Flick, a powerful German industrialist, and several high ranking officials of his firm were tried by a United States military tribunal for war crimes and crimes against humanity committed during the Third Reich. The&nbsp / proceedings and the decision itself are the subject of a critical examination, including an investigation of the factual and legal background. The trial will be regarded in the historical context of prosecutions against German industrialists after World War II. Seen from present-day perspective, the question will be raised whether any conclusions can be drawn from the Flick case in respect of the substance of present-day international criminal law. <br /> &nbsp / </p>

<p>This research paper is an analysis of the case United States v Flick et al which took place in 1947 in Nuremberg, Germany. Friedrich Flick, a powerful German industrialist, and several high ranking officials of his firm were tried by a United States military tribunal for war crimes and crimes against humanity committed during the Third Reich. The&nbsp / proceedings and the decision itself are the subject of a critical examination, including an investigation of the factual and legal background. The trial will be regarded in the historical context of prosecutions against German industrialists after World War II. Seen from present-day perspective, the question will be raised whether any conclusions can be drawn from the Flick case in respect of the substance of present-day international criminal law. <br /> &nbsp / </p>

This research paper is an analysis of the case United States v Flick et al which took place in 1947 in Nuremberg, Germany. Friedrich Flick, a powerful German industrialist, and several high ranking officials of his firm were tried by a United States military tribunal for war crimes and crimes against humanity committed during the Third Reich. The proceedings and the decision itself are the subject of a critical examination, including an investigation of the factual and legal background. The trial will be regarded in the historical context of prosecutions against German industrialists after World War II. Seen from present-day perspective, the question will be raised whether any conclusions can be drawn from the Flick case in respect of the substance of present-day international criminal law. / Magister Legum - LLM

Memoria (licenciado en ciencias Jurídicas y sociales) / Para nadie es novedoso el hecho de que la educación, y particularmente el derecho a, ha estado en la palestra pública en Chile en los últimos años. A partir de la denominada “Revolución Pingüina” del año 2006, pero fundamentalmente mediante las movilizaciones sociales que se desarrollaron por la temática el año 2011, se comenzó a discutir sobre la relevancia de este derecho para la sociedad misma. No obstante, aquel proceso abrió más preguntas que respuestas. Si se solicitaba la verdadera materialización de la educación como un derecho, ¿qué ocurría, en términos prácticos, que aquél -contemplado en el artículo 19 N°10 de nuestra Carta Fundamental- no era concebido socialmente como tal? En atención a la primacía de la realidad sobre la teoría, podrían concebirse variadas respuestas. No obstante, existe un desafío aún anterior: qué entendemos realmente por Derecho a la Educación, y, junto con ello, qué es la educación en sí. Los derechos humanos de segunda generación o también denominados derechos prestacionales requieren una reconfiguración, una que logre saldar la deuda del Estado moderno, aquella que haga práctica el principio que establece que aquél está al servicio de la persona humana en todas sus facetas, y que comprende que aquellos derechos, concebidos desde el sacrificio de años de historia, le pertenecen a todo ser humano sin importar sus características diferenciadoras del otro. De dicha forma, analizar el concepto de derecho a la educación no sólo desde su jurisprudencia mediante la tutela indirecta mediante el derecho a la propiedad, sino desde sí y para sí, abarcando, con la prudencia suficiente, el recurrir a la filosofía, la sociología y, por sobre todo, al derecho nacional e internacional. Una construcción que devele la posibilidad de configurar el mismo pero también de tutelarlo: hablamos de pasar del papel a la defensa del derecho mismo a educarnos.

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Tesis (magíster en derecho con mención derecho penal) / En el presente trabajo se analizará primordialmente la figura prevista en el artículo 494 Nº 10 del Código Penal, esto es, la conducta de ciertos profesionales del área de la salud cuando esta no ocasiona un resultado de daño a la salud o integridad corporal del ofendido o paciente. Se abordarán sus requerimientos subjetivos (tipicidad dolosa o tipicidad culposa), el comportamiento prohibido, su relación con la denominada lex artis, sus sujetos activos y pasivos, su naturaleza en cuanto figura de peligro, y su diferenciación estructural con el simple delito previsto en el artículo 491 inciso primero del código punitivo.

This study uses Bergson's concepts of duration and spontaneous (now termed episodic) memory to reveal how musical material in Rachmaninoff's Prelude Op. 32 No. 10 in B Minor (1910) turns back on itself in recurring remembrances of its own past, bringing the listener out of ordinary time; a process that mirrors themes both from Rachmaninoff's life, and Arnold Böcklin's Die Heimkehr, the painting that inspired this piece. Time perception slows or even suspends when one reflects on the past, either a personal past or the historical past. Musical material in the Prelude undergoes analogous time warps. In conversation with Bergson's ideas, this study illustrates the unique temporal qualities in the musical language of the Prelude, for which standard forms of analysis fail to completely capture the essence. The overall aim is to demonstrate Rachmaninoff's idiosyncratic approach to piano writing, which many have discredited as anachronistic. This study suggests a new methodology – Bergsonian musical analysis – with which to understand the concealed innovations in Rachmaninoff's piano idiom. This study of Rachmaninoff's B Minor Prelude builds on publications concerning other Bergsonian interpretations of music in pursuing a thorough investigation of one work and its relationship with broader issues in philosophy and visual art. The result is a theoretical engagement with the Prelude that establishes a new methodology to deal with Rachmaninoff's piano idiom in general. A Bergsonian analytical technique reveals the real artistry behind Rachmaninoff's compositions – not just remnants of some past romantic idiom, but an idiosyncratic musical grappling with the nature of time and memory.

No description available.

隨著國際化的發展，企業為降低財務報表重編的相關成本，採用全球統一的財務會計準則已成趨勢。近年來，我國之財務會計準則委員會陸續修訂了若干公報，其中之一為第十號公報。該公報修訂至生效時期，正值全球金融風暴。因此，政府對實施該公報的時機決策反覆，而企業界、會計界及媒體皆對該公報相當關注。 本研究旨在探討新十號公報對整體市場、各產業及不同特性公司之影響。本研究採用事件研究法，以似乎不相關迴歸模式，分析我國公司在該公報修訂期間及政府實施決策期間之股票累積平均異常報酬率。 研究結果指出，在新十號公報修訂期間，市場對該公報的反應較為負面；在政府政策反覆期間，市場反應則有正有負。各產業部份，電子業於該公報修訂初期受影響較大，推論原因為電子業固定成本高、毛利較低之緣故；而在該公報政府實施決策階段則受影響較小，推論原因為大部分電子業公司均做好因應措施。公司特性部分，大公司對該公報愈持正面態度；老公司則較排斥該公報；前三年度虧損的公司，受該公報影響較小；而成長機會較多之公司，在該公報制定初期受影響較大，但於政府實施決策階段反而受影響較小。 / To pursue globalization, it has been a trend for firms to gradually adopt the International Accounting Standards; that would help reduce the costs related to cross-border restatement of financial reports. To converge with the International Accounting Standards, the Financial Accounting Standards of Taiwan has been revised in recent years. One of the revised standards is the new SFAS No. 10. That revision took place amid the financial crisis. Before the new standard became effective, the government in Taiwan swung on the timing issue of formal adoption. As a result, firms, practitioners, and the media all paid close attention to the new SFAS No. 10. This study aims to examine the revision and adoption decision effects of the new SFAS No. 10 on the stock market, industries, and firms. Firm characteristics that could be factors of the reaction were also examined. This research is an event study using seemingly unrelated regression to analyze the accumulated average abnormal returns of stocks of listed companies in Taiwan. The empirical results are as follows. First, the whole market mostly reacted negatively in the standard revision period and in either way during the standard adoption decision period. Next, in the standard revision period, the electronic industry also reacted negatively, as it would be more affected because of its higher fixed cost and lower gross profit. Yet, in the adoption decision period, the electronic industry was less affected likely because most electronics firms were ready for adoption. Thirdly, as to firm characteristics, bigger firms were willing to adopt the new standard, but older firms were not so. In addition, firms that had losses in the previous three years were less affected by the new standard. Finally, firms that had greater growth opportunities were more affected in the early period of standard revision but became less affected in the adoption decision period.

The lecture recital was given on November 20, 1979. The final movement of Widor's Symphonie Gothique, opus 70, the first movement of Widor's Symphonie Romane, opus 73, and the first movement of Dupré's Symphonie-Passion, opus 23 were performed following a lecture on Gregorian Chant in the organ symphonies of Widor and Dupré. The lecture included a brief historical discussion of the decline of organ literature following the French Classical School, the development of the Modern French Organ School beginning with the establishment of the organ department at the Paris Conservatory, the revival of plainsong and the establishment of the School of Solesmes, and the influence of César Franck and the organ symphony. The main body of the lecture included biographical sketches of Widor and Dupré, a discussion of the general characteristics of their organ symphonies, with the emphasis upon those movements specifically employing the use of Gregorian chant.