Bakgrund: Aktieägarnas förtroende för revisionen och de finansiella rapporterna har påverkats negativt på grund av de revisionsskandaler som har varit aktuella under senare tid. Skandalerna har lett till att pålitligheten i revisionen har ifrågasatts av de finansiella rapporternas användare. En av skandalerna som har varit aktuell under 2000-talet är skandalen med HQ-Bank, där revisorn hade misskött sitt arbete och bedragit aktieägare och kunder. På grund av skandaler som denna har krav på hårdare lagstiftning efterfrågats. Till följd av detta har det tagits fram åtgärder i form av ett revisionspaket. Det har dock funnits delade meningar om åtgärdernas effekt när det kommer till att åtgärda problemet. Det faktiska och det synliga oberoendet har haft en stor roll i diskussionen när det kommer till att återuppbygga och stärka förtroendet.Syfte: Studien syftar till att fördjupa diskussionen i frågan om de förtroendestärkande åtgärderna och undersöker hur aktieägarnas förtroende till revisionen kommer att påverkas av åtgärderna i revisionspaketet.Metod: Frågeställningen besvaras genom kvalitativa intervjuer och lämpliga teorier för att skapa en korrekt bild över forskningsområdet. Teorierna som är utvalda för studien ligger till grund för analysen av det insamlade datamaterialet.Resultat: Studien tyder på att revisionspaketets effekt inte kommer att bli särskilt märkvärd, och frågan är om det är rätt åtgärd att vidta. Orsaken till det negativa utfallet tycks bero på osunda relationer som bygger på sociala mekanismer. Utifrån detta kan regleringen ses som att den endast fyller en social funktion eftersom sociala mekanismer kan anses svårreglerade.Det kan vidare uppfattas som att det synliga oberoendet har fått en större roll än det faktiska oberoendet när det kommer till att etablera förtroende. Studien finner ytterligare problem i att det råder ett förväntningsgap i samhället som visar på kunskapsluckor gällande revisorns ansvar, något som revisionspaketet inte kommer åt. En utjämning av förväntningsgapet skulle kunna mildra problemet varför fokus kanske borde ligga på att reducera gapet.Orginalitet/värde: Studien har bidragit till diskussionen kring förtroendestärkande åtgärder inom revisionen och revisionspaketets effekt när det gäller att påverka aktieägarnas förtroende. / Background: The shareholders trust in the auditing process has been affected negatively due to the recent audit scandals. The reliability of the audit has been questioned by the users of the financial statements due to the audit scandals. One of the main scandals during the 2000s is the scandal of HQ- Bank, where the auditor had mismanaged his work and defrauded shareholders and customers. Demands for stricter legislation has been requested because of the scandals. As a result of this, new arrangements in terms of a reform of the EU statutory audit market has been developed. However, there has been disagreements regarding the effectiveness when it comes to fixing the problem. The independence in fact and the independence in appearance has had a major role in this context when it comes to rebuilding strengthen the trust.Purpose: This study aims to deepen the discussion in trust-building actions and examines how the shareholders trust in the audit will be affected by the measures in the reform of the audit market.Methodology: The question is answered through qualitative interviews and appropriate theories to create an accurate picture of the research area. The theories that are selected for the study are the basis for the analysis of the collected dataFindings: The study indicates that the effect of the reform of the audit market will not be obvious, and the question is if it is the right move. The reason for the negative outcome appears to be due to unhealthy relationships based on social mechanisms. Based on this the regulation can be seen as only fulfilling a social function since social mechanisms can be difficult to regulate. It can further be seen as the independence in appearance has played a bigger role than the independence in fact when it comes to establishing the trust. The study finds further problems in the expectation gap in society that shows knowledge gaps regarding the auditor's responsibilities, which the reform of audit market cannot reach. A smoothing of the expectation gap might alleviate the problem as to why the focus should probably be on reducing the gap.Orginality/value: The study has contributed to the discussion regarding trust-building actions within the audit and the reform of the audit markets effect when it comes to influencing the shareholders trust.This thesis will continue in Swedish.

憲法第19條規定：「人民有依法納稅之義務」，明示租稅法律主義應以法律明訂，針對未規定之租稅項目，原則上不得比照、援引或類推適用其他法令之規定，租稅法律主義成為稅法之基本重要原則。隨著經濟水平的提升，個人與企業租稅負擔增加幅度急速上升，錯綜複雜之交易型態層出不窮，納稅義務人往往透過規避稅捐，使其獲得租稅優惠之條件或達到免除租稅負擔之目的。為確保租稅公平，民國98年5月13日修正公布稅捐稽徵法第12條之1，明訂課稅事實認定之原則，其認定之構成要件應以實質經濟事實關係及其所生實質經濟利益之歸屬與享有為依據，然其適用範圍亦未明確，對於納稅義務人之侵害自然無所規範。其中與人民息息相關之稅捐法體系當中尤以土地交易爭議之衝突甚為明顯。 本研究以租稅法律主義及實質課稅原則為主軸，輔以探討土地改革之歷史發展及土地交易所得本身性質，並以相關稅務行政救濟案例，針對不同判決見解進行分析及常見爭議，發現其爭議在於當前土地增值稅之規定與漲價歸公之理念無法並駕齊驅，尤其公告現值與真正出售之價值相去甚遠，導致「窮者欲窮、富者欲富」。探討其精神核心，無論是憲法、土地增值稅、實質課稅原則，無非達到租稅公平原則，依此核心思考，本研究試圖針對憲法與法律兩層面提出建議解決方案以貫徹租稅公平原則： 1. 憲法層次：將土地增值稅予以廢除，改徵土地交易所得稅。 2. 法律層次： （1） 將土地交易所得納入「最低稅負制」，修正所得稅額基本條例第12條。 （2） 改採實價課稅並增訂商業會計法第42-1條，將處分土地資產之溢價收入納入資本公積，恢復其資本公積增減資免稅之規定。 / Article 19 of the Constitution provides that the people shall have the duty of paying taxes in accordance with law. This means that when the State imposes a tax or provides a preferential tax deduction or exemption treatment for its people, this must be based on laws or regulations clearly authorized by law, prescribing the constituent conditions of the tax such as the subject, subject matter, tax base, tax rates, methods of payment and period of payment. The interpretation of relevant laws by the competent authority within its competence shall abide by the principles of the Constitution and the meaning and purpose of the relevant laws, and comply with the general rules of legal interpretation. Any interpretation that exceeds the bounds of legal interpretation of law and that creates tax duties not provided for under the law is not permitted by the Principle of Statutory Taxpaying under Article 19 of the Constitution. With the rapid economy, the taxpayers pursue the profit maximization by means of tax avoidance. To maintain the tax equity, the officials decided to amend the “Tax Levy Act” to provide clear definition for “Substance-Over-Form Principle ”, and then the newly-added Article 12-1 of Tax Levy Act was published on 13th May 2009.However, it has not embodied in “Substance-Over-Form Principle ”,so that the conflicts are still obvious in tax system ,especially in Land Capital Gain. The study focuses on conflict between the Principle of Statutory Taxpaying and Substance-Over-Form Principle, with the investigation of historical development and nature of taxation in Land Capital Gain. Besides, the administrative remedy should take into consideration in practice under the study. The regulation in Land Value Increment Tax currently is not put in range with land appreciation belong to the public, especially in Current Land Value. To understand the legislative purposes, we can find the “tax equality ” is the top priority between constitution and regulation. The following are suggestions we provide: 1. Constitution: Abolish the Land Value Increment Tax and promulgate Land Capital Gain Tax. 2. Regulation: (1) The Alternative Minimum Tax (AMT) includes the land capital gain, with amendment article 12 in AMT. (2) Additional Paid-In Capital contains the land capital gain and amend the article 42-1 of commercial account law ,with real-estate tax policy based on actual market price.Simuntanously, capital increase and decrease out of capital reverse exempted from income tax.

Magistro darbe teoriniu ir praktiniu aspektu analizuojamas kolektyvinis tarnautojų teisių ir interesų gynimas valstybės tarnyboje. Tyrimo pradžioje apibrėžiama valstybės tarnautojo samprata bei jų rūšys, kurios bendriausia prasme lemia kolektyvinio atstovavimo teisių apimtį bei joms taikomus apribojimus. Detaliai aptariama valstybės tarnautojų teisė jungtis į organizacijas kaip būtina kolektyvinio atstovavimo prielaida bei teisės jungtis į organizacijas teisinio reguliavimo ypatumai, įtvirtinti tarptautiniu bei nacionaliniu lygiu. Analizuojant valstybės tarnautojų teisę jungtis į organizacijas, atskirai išskiriami statutiniai ir krašto apsaugos sistemoje tarnaujantys valstybės tarnautojai. Darbe analizuojami socialinės partnerystės kaip efektyvios interesų derinimo priemonės įgyvendinimo valstybės tarnyboje ypatumai, atskirai aptariant socialinės partnerystės įgyvendinimo formas valstybės tarnyboje. Tiriamos socialinio dialogo plėtojimo valstybės tarnyboje pielaidos bei pabrėžiamas informavimo ir konsultavimo procedūrų įgyvendinimo valstybės tarnyboje būtinumas, siekiant tinkamo ir efektyvaus valstybės tarnautojų teisių ir interesų gynimo. Aptariamos kolektyvinių derybų dėl kolektyvinių sutarčių sudarymo valstybės tarnyboje problemos ir tendencijos. Apžvelgiami kolektyvinių darbo ginčų, kilusių valstybės tarnyboje, sprendimo metodai bei pateikiami pasiūlymai dėl pozityviųjų metodų plėtojimo, sprendžiant kolektyvinius darbo ginčus valstybės tarnyboje. / This master paper presents the analysis of the collective defence of civil servants’ rights and interests in the civil service in theory and in practice. The concept of a civil servant and its kinds are defined at the beginning of the research that in the most common meaning determine the scope of the collective advocacy rights as well as the restrictions applied to them. The right of civil servants to join the organisations which is viewed as a necessary presumption of collective bargaining is discussed in great detail. Moreover, the peculiarities of legal regulations of the right to join the organisations are pointed out at national and international levels. The distinctive features of social partnerships as an implementation of effective means of interest adjustment in the civil service are analysed in this study whereas the forms of social partnership implementation are discussed separately. The presumptions of the development of a social dialogue in the civil service are discussed while highlighting the necessity of the implementation of information and consultation procedures in the civil service with the view to appropriate and efficient advocacy of the civil servant rights and interests. The problems and tendencies of collective bargaining regarding the conclusion of collective agreements in the civil service are also set out and discussed. Collective work disagreements that arose in the civil service are viewed and the resolution methods as well as proposed... [to full text]

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,&quot / serif&quot / ">Crime victims once played a prominent role in the criminal justice system. Historically, victims who sought to bring their wrongdoers to justice conducted </span> <meta http-equiv="Content-Type" content="text/html / charset=utf-8"> <meta name="ProgId" content="Word.Document"> <meta name="Generator" content="Microsoft Word 12"> <meta name="Originator" content="Microsoft Word 12"><span style="font-size: 12pt / line-height: 115% / font-family: &quot / Times New Roman&quot / ,&quot / serif&quot / ">their own investigations<span style=""> </span>and argued their own cases or employed others to do so. As time passed,<span style="">&nbsp / </span>a distinction was drawn between offences against the social order and disputes between individuals. Crime control became a function of government and the state increased its responsibility for the investigation and punishment of criminal conduct. Gradually, the victim was removed from the proceedings and relegated to serving as a witness for the state. The assumption was that the state, whilst representing the interests </span> <meta http-equiv="Content-Type" content="text/html / charset=utf-8"> <meta name="ProgId" content="Word.Document"> <meta name="Generator" content="Microsoft Word 12"> <meta name="Originator" content="Microsoft Word 12"><span style="font-size: 12pt / line-height: 115% / font-family: &quot / Times New Roman&quot / ,&quot / serif&quot / ">of society, would represent the interests</span> <meta http-equiv="Content-Type" content="text/html / charset=utf-8"> <meta name="ProgId" content="Word.Document"> <meta name="Generator" content="Microsoft Word 12"> <meta name="Originator" content="Microsoft Word 12"><span style="font-size: 12pt / line-height: 115% / font-family: &quot / Times New Roman&quot / ,&quot / serif&quot / "> of the victim also. This fallacy provided the foundation for a criminal justice which, until recently, encourage victim exclusion. In recent years, there has been a clear trend towards re-introducing the right of victims to participate in the criminal justice process. This international trend has been labelled the &bdquo / return of the victim‟. In South Africa, the Constitution and, in particular, the Bill of Rights contained therein underscore the move towards procedural rights for victims of crime. Moreover, the South African government has taken significant legislative steps to ensure that victims have formal rights in criminal justice proceedings. However, to date, comparatively little attention has been paid to the question of whether or not victims should be allowed a meaningful role in the process of plea and sentence negotiations. One of the aims of this study is to determine whether victims‟ rights are properly understood, defined and implemented within the criminal justice system. In particular, this study aims to clarify the rights of victims who find themselves affiliated with a specific stage of criminal prosecution, namely, negotiated justice.<span style="">&nbsp / </span><span style="">&nbsp / </span><span style="">&nbsp / </span><span style="">&nbsp / </span></span> </meta> </meta> </meta> </meta> </meta> </meta> </meta> </meta> </meta> </meta> </meta> </meta> </meta> </meta> </meta> </meta> </p>

D’une part, le développement scientifique dans le domaine pharmaceutique fournit des bénéfices substantiels à la santé des personnes, améliorant par conséquent leur qualité de vie. Toutefois, créer et mettre en marché une nouvelle substance thérapeutique n’est pas une tâche facile. Les laboratoires investissent du temps et de l’argent en recherche et développement pour y parvenir. D’autre part, malgré les bienfaits de la science et les efforts des chercheurs, les médicaments sont des produits potentiellement dangereux. Ils présentent des risques inhérents à leur nature, capables de causer des préjudices graves et irréversibles. D’ailleurs, la nature dangereuse de ces produits a incité l’instauration de normes qui imposent des critères stricts aux fabricants de médicaments dans le but de protéger le public. En suivant cette tendance mondiale, les législateurs brésilien et canadien ont instauré des régimes statutaires qui édictent des règles rigoureuses de conception, de fabrication et de commercialisation des médicaments. Néanmoins, à cause de la nature pénale et administrative de ces normes, elles ne sont pas efficaces lorsqu’il s’agit de dédommager le consommateur ou le tiers qui est victime du fait du médicament. Dans une telle situation, il faut recourir au droit civil dans le cas du Brésil et du Québec, ou à la common law dans les autres provinces canadiennes. Dans une étude comparée sur le sujet, nous avons appris que les droits civils brésilien et québécois ainsi que la common law canadienne ont des ressemblances très importantes, cependant en ce qui concerne l’exclusion de la responsabilité fondée sur le risque de développement scientifique, différentes solutions s’appliquent. / On the one hand, the scientific development in the pharmaceutical sector provides substantial benefits to human health, thus improving his quality of life. However, developing a new therapeutic substance is a hard task. The laboratories have been investing time and money in research and development to get there. On the other hand, despite the benefits of science and the efforts of researchers, drugs are potentially dangerous. They pose risks inherent in their nature, can cause serious and irreversible damage. Moreover, the hazardous nature of these products has prompted the creation of standards that impose strict criteria for drug manufacturers in order to protect the public. By following this global trend, the Brazilian and Canadian legislators have introduced statutory regulations that lay down strict rules of design, manufacture and marketing of drugs. However, as a result of criminal and administrative standards, they are not effective when it comes to compensate the victim of the drug. In this situation, we must resort to civil law, in the case of Brazil and Quebec, or the common law in respect of other Canadian provinces. In a comparative study, we find out that civil law in Brazil and Quebec and Canadian common law have significant similarities, however, regarding the exclusion of liability based on the risk of scientific development, different solutions apply.

Social workers worldwide play a pivotal role in delivering social services to those in need of such services. Designated social workers (DSWs) deliver statutory services pertaining to the protection of children in need of care and protection. All social workers are confronted by several professional risk factors that jeopardise their well-being; yet risks specifically observed in DSWs support the plea to enhance their resilience. The purpose of this qualitative phenomenological inquiry was to explore pathways of resilience among resilient South African DSWs by studying relevant literature and examining South African DSWs’ lived experiences. A secondary purpose was to draw on these experiences and literature to develop guidelines for South African DSW supervisors who may encourage the promotion of DSW resilience. Conducting a qualitative research synthesis was the first step and resulted in the confirmation of social worker risk and a deficient understanding of South African DSW resilience. An advisory panel of social work, DSW, and resilience experts assembled and formulated indicators of resilience in resilient South African DSWs, namely: a value-embedded life, having a support network, and having personal strengths, which, next, facilitated the identification of 15 resilient South African DSWs through snowball sampling. These 15 DSWs wrote narratives and were interviewed through semi-structured interviews in order to explore their lived experiences of workplace risks and their resilience processes. The findings concluded that these DSWs adapted to workplace adversities by living a purpose- and practice-informing creed, enjoying supportive collaborations, engaging in constructive transactions, and accentuating the positive. Guidelines for South African DSW supervisors, which emerged from these findings and literature, were proposed to be framed by reflective supervision as a step towards promoting South African DSW resilience. / PhD (Social Work), North-West University, Vaal Triangle Campus, 2014

近年來，由於營造業職災千人率居各行業之冠，係因其特性所致，如：工(項) 種繁多、低價搶標、多層承攬等，以致造成職業安全衛生管理不易。又由於多層分 包之體制下，其僱傭及承攬契約關係並不單純，又職災發生原因繁多，導致法定義 務及責任錯綜複雜。 本研究蒐集98（2009）年至100（2011）年各級法院[如：地方法院、高等法 院、最高法院]對營造業職業災害之裁判，藉由以台灣五都「台北市、新北市、台 中市、台南市、高雄市 」刑事及民事裁判及行政處分之歸納、整理與比對進行探 討。研究結果顯示，判決案例數為 95 例，事件發生與司法判決相距時間為最短4 月至最長92月(約0.3~7.67年)，於統計3年期間之台北市13案例，年平均件數約 4.33，百分比約占13.68%、新北市28案例，年平均件數約9.33，百分比約占29.47%、 台中市26案例，年平均件數約8.67，百分比約占27.37%、台南市8案例，年平均 件數約2.67，百分比約占8.42%、高雄市20案例，年平均件數約6.67，百分比約 占21.05%。 依據本研究結果，並且結合一般及勞動法規，針對其雇主與事業單位之認定、勞 工安全之法定義務及職業災害之法定責任範圍、違反事實、涉及法規與法律效果 等予以類型化，並追究營造業勞工安全中應盡義務之檢驗標準，提出落實勞安之 管理配套措施，希冀供營造廠及分包商於勞工安全管理時之參考，進而降低營造 業之職業災害。 / This work collects court judgments concerning construction labor safety in Taiwan from 2009 to 2011 . These cases are grouped by jurisdictions , ie ., criminal , civil and administrative courts . The cases in each group are organized and compared, according to labor safety laws and regulations. The focus of this work includes (1) testing the standard of employer in law (ie., the subject of labor safety regulations) , and (2) identification employer obligation of labor safety in construction , and (3) summarizing the associated legal liability . In this study , our construction occupational incidents scenarios and to explore the relationship between judicial decision, the findings show that the number of cases was 95 cases of judgment, judicial decisions away from the incident and for the shortest time in 4 months ~ up to 92 months (approximately 0.3 to 7.67 years) , 3-year period in the statistical Taipei 13 cases, the average number of about 4.33, about 13.68% percentage, new Taipei City 28 cases, the average number of about 9.33, accounting for 29.47% percentage of Taichung City 26 cases, the average number of approximately 8.67, representing approximately 27.37% percentage, Tainan 8 cases, the average number of about 2.67, about 8.42% percentage Kaohsiung 20 cases, the average number of about 6.67, accounting for 21.05% percentage. The true merit of this work lies in the necessity of court interpretation of labor safety laws and regulations , because the extent of legal wording is far from clear and operational by practitioners . In a sense , the ruling in court becomes the determining factor resulting in employers ’ liability, rather than how the parties read the legal texts . Thus , the benefit of examining court interpretations of law is particular high . / 目 錄 中文摘要 I Abstract II 誌 謝 III 目 錄 IV 圖目錄 VII 表目錄 VIII 第一章 緒論 1 1.1研究背景 1 1.2研究動機與目的 3 第二章 文獻回顧 5 2.1職業災害定義及認定 5 2.1.1職業災害定義 5 2.1.2職業災害之要件與認定 8 2.2營造業僱傭與承攬關係與承攬模式之探討 10 2.2.1營造業在職業安全衛生法令上之定義 10 2.2.2僱傭與承攬關係在法令上之意義 10 2.2.2.1僱傭關係在法令上之意義 10 2.2.2.2承攬關係在法令上之意義 12 2.2.3國內營造業承攬類型探討 13 2.3雇主過失責任及無過失責任之探討 14 2.3.1雇主過失責任之探討 14 2.3.2雇主無過失責任之探討 17 2.4營造業職業災害現況及安全衛生管理問題 18 2.4.1營造業職業災害現況 18 2.4.2營造業所面臨安全衛生管理問題 21 第三章 研究設計與方法 23 3.1 研究設計 23 3.2 研究範圍 23 3.3 研究流程 23 3.4 研究架構 23 3.5 統計方法 25 第四章 結果與討論 26 4-1. 營造業職業災害類型化之探討 26 4-1.1 營造業職業災害中對象、因果關係類型 26 4-1.1.1 營造業職業災害中對象 26 4-1.1.2司法裁判中職業災害類型化之探討 28 4-1.2 營造業職業災害法律效果之類型 31 4-1.2.1刑事案件之法律效果類型 31 4-1.2.2民事案件之法律效果類型 48 4-1.2.3行政案件之法律效果類型 50 4-1.3司法裁判中僱傭及承攬關係類型之探討 50 4-1.3.1司法裁判中僱傭關係類型及常見情事之探討 50 4-1.3.2司法裁判中承攬關係常見情事之探討 55 4-2. 營造業職業安全衛生法定義務及責任之類型化分析 57 4-2.1營造業職業安全衛生之法定義務...................................58 4-2.1.1勞工法規之法定義務...........................................58 4-2.1.2刑法上與民法上之法定義務 61 4-2.2營造業職業災害僱傭關係中之法定責任 61 4-2.2.1法定責任類型判斷之探討 61 4-2.2.2僱傭關係之刑事責任 63 4-2.2.3僱傭關係之行政責任 65 4-2.2.4僱傭關係之民事責任 67 4-2.3職業災害承攬關係之法定責任 69 4-3. 營造業於司法98-100年度職業災害判決案例研析 71 4-3.1職業災害類型-個案專題“墜落”防止措施預防探討 77 第五章 結論與建議 80 5-1.結論 80 5-2.建議 81 參考文獻............................................................83 附錄一 98年~100年度台灣五大都市地區營造業職業災害各級司法判決分析表85   圖目錄 圖1-1 100年度重大職業災害類型統計區分 3 圖1-2 86-100年度各產業之重大職業死亡人數 3 圖2-1 職業災害的因果模式………………………………………………………….7 圖2-2 職業災害定義示意圖 8 圖2-3 承攬關係圖 12 圖2-4 各類型承攬模式組織架構圖 14 圖2-4-(1) 直接承攬示意圖 15 圖2-4-(2) 聯合承攬示意圖 15 圖2-4-(3) 平行承攬示意圖 15 圖2-4-(3) 分包承攬示意圖 16 圖3-1 研究流程 24 圖4-1-1 雇主與工地管理人未盡安全衛生管理之行政行為與責任 28 圖4-1-2 單純僱傭關係類型 51 圖4-1-3 事實上僱傭關係類型 53 圖4-2-1 法定責任類型之判斷流程圖 62 圖4-3-1 墜落防止技術層面示意圖 76 表目錄 表1-1 各縣市工作場所（86-101年）重大職業災害死亡人數統計分析表 2 表 2-1 僱傭契約與承攬契約比較表(資料來源：李章順（1998）[8]) 12 表 2-2 近三年營造業職業災害與全產業、製造業比較表(單位：年千人率) 18 表2-3 營建業勞工不安全行為因素 19 表4-1-1 營造業職業災害中對象之類型 27 表4-1-2 各級司法98-100年判決案例統計 31 表4-1-3-(1) 各級司法94-100年判決書案例分析表 34 表4-1-3-(2) 各級司法94-100年判決書案例分析表 35 表4-1-3-(3) 各級司法94-100年判決書案例分析表 36 表4-1-4-(1) 我國各級司法98-100年度營造業職業災害對象、違反事實、依據法條及刑事法律效果之主要類型表-台北市 37 表 4-1-4-(2) 我國各級司法98-100年度營造業職業災害對象、違反事實、依據法條及刑事法律效果之主要類型表-新北市 38 表 4-1-4-(3) 我國各級司法98-100年度營造業職業災害對象、違反事實、依據法條及刑事法律效果之主要類型表-台中市 39 表 4-1-4-(4) 我國各級司法98-100年度營造業職業災害對象、違反事實、依據法條及刑事法律效果之主要類型表-台南市 40 表4-1-4-(5) 我國各級司法98-100年度營造業職業災害對象、違反事實、依據法條及刑事法律效果之主要類型表-高雄市 41 表4-1-5 營造業職業災害對象、法律規定、責任類別、依據法條及民事法律效果之主要類型表 48 表4-2-1 職業安全衛生法中雇主之法定義務 58 表4-2-2 職業安全衛生法中各級承攬人之法定義務 59 表4-2-3 職業安全衛生法中其他對象之法定義務 59 表4-2-4 其他相關勞工法規中職業安全衛生相關之法定義務 60 表4-2-5 職業災害僱傭關係之刑事責任 64 表4-2-6 職業災害僱傭關係之行政責任 66 表4-2-7 職業災害僱傭關係之民事責任 68 表4-2-8 職業災害承攬關係之法定責任 70 表4-3-1 墜落地點與原因之預防措施 78

This thesis investigates three exemplars of uxorial substantive privileges in the criminal law: the marital coercion doctrine, the intraspousal conspiracy exemption, and the uxorial post-offence accessorial immunity. Their history, choreography and variations are comparatively investigated across the common law jurisdictions including the impact of statutory interventions. The principal argument is that the judicial and legislative treatment of these uxorial privileges has been inconsistent or erratic so that they are not the products of any systematic, modern development in the criminal law. This thesis proposes that there is no justification for their continued retention in common law legal systems. Archival, Parliamentary, and other sources have been used to identify the factors impinging upon the creation of specific statutory uxorial privileges. The diaspora of these laws throughout the other common law jurisdictions is investigated. The discussion is illustrated by examination of the particular issues raised by polygamy, customary law concubinage as well as by gender-reassignment. This thesis examines whether both gender-specific and marriage-specific criteria are valid constituents within the parameters of substantive criminal law. It traces the genesis of these special defences within the criminal law available exclusively to women, from the time of King Ine of the West Saxons c712, to examine the current status of such laws throughout common law jurisdictions. The investigation explores factors shaping the creation of a statutory defence of marital coercion by the British Parliament in 1925 and outlines the challenges generated by that law and its extraordinary resilience. This thesis demonstrates the failure of the criminal law to provide an overarching construct to implement emergent gender equality.

The goal of this research was to describe the nature, occurrence and extent to which integration preceded normative and institutional transformation in the SANDF and therefore in its Military Police, thereby demonstrating how in its aftermath, integration has become a recipe for disaster, casting a spell on further transformation within the military. The research also aimed at bringing the reader face-to-face with the daily struggles of Africans in the SANDF, by focusing on one of the smallest divisions of the military, the Military Police Agency (MPA). The research project was limited to all reported interviews and questionnaire responses of eighty five participants of the Southern Military Police Region (S MPR), excluding the S MPR HQ as well as the MPA HQ. A total of eighty five respondents out of a total strength of 172 S MPR composition, took part in the sample. Seventy nine participated in the questionnaire, fifty one in the interview and a total of forty five participated in both. Interviews were used as follow-up sessions to respondents' questionnaire answers. While the questionnaire was structured, the interview was semi-structured, allowing members to comment, object, affirm or question the process of transformation both in the SANDF and in the MPA. In keeping with the qualitative research method, the semi-structured interview enabled the mapping of categories, trends and patterns in the responses. It was found that MK and APLA cadres who integrated into the ex-Naval MPs surpassed their counterparts in the ex-Army MPs, by far. The two groups are incomparable, in rank level, experience, training, attitude and knowledge of the organisation. It was further discovered that most practices that had taken place before 1999 at W CSC and still continued within the MPA, negate SANDF policy and are criminal. Prejudice, racism, obscene language and gender insensitivity were rife, forming part of institutional culture. It is recommended that Weitzer's proposed solution for the transformation of coercive institutions be considered. It is a thoroughgoing transformation of the security apparatus through a legal framework because civil control is not enough to guarantee the pre-eminence of the democratic forces. / Criminology and Security Science / M.A (Criminology)

`Organ of state' as a constitutional concept was first introduced by the 1993 Constitution, in which it was defined as including any statutory body or functionary. In their interpretation of this notion, the courts and academic writers invoked the tests developed at common law in order to determine its meaning. The commentators, on the one hand, used a variety of tests. The courts, on the other hand, subscribed to what has come to be known as the `control test'. The 1996 Constitution followed with a comprehensive definition of `organ of state'. This notion is also employed in other laws by direct reference or incorporation of the definition in section 239 with slight adjustments. Regrettably, the limited approach developed by the court in their interpretation of the notion of `organ of state' for the purposes of the 1993 Constitution has spilled over to the interpretation of the concept under the 1996 Constitution. The question is whether this is justifiable. The constitutional definition of `organ of state' makes it clear that other institutions and functionaries are organs of state on the basis of what they are and others by virtue of the functions they are engaged in. Therefore strict adherence to the control test or any other test could unjustifiably limit the application of the Constitution. / Jurisprudence / LL.M.