The dissertation is an examination of obligation, which I argue is a mode of rational necessity that is proper to human agency. I begin from G. E. M. Anscombe’s celebrated attack against modern moral philosophy, and then sketch a positive theory of obligation as it figures in morality and in law, drawing upon the work of Aquinas and Aristotle. The first chapter explicates this idea of “practical necessity” and the second chapter shows that Aristotelian ethics, because it is not a theological law conception of ethics, has no place for a peculiarly moral conception of obligation. The third chapter examines Aquinas’s conception of moral law and argues that Aquinas vindicates Anscombe’s negative critique of the “moral ought.” The fourth chapter shows that the application of exceptionless moral norms (i.e. moral absolutes), which is one kind of obligation, requires attention to aspects of social practices. Attention to social practices allows the resolution of controverted problems about specifying intentions and applying the principle of double effect in a way that makes exceptionless moral norms workable. The fifth and final chapter defends the conception of intentional action assumed in the fourth chapter, and demonstrates that the scholastic ‘sub specie boni’ thesis is an integral part of action explanation, as well as Anscombe’s notion of “practical knowledge”. The upshot of the dissertation is an integrated investigation into how the ideas of good and necessity figure in ethics, law, and human action. / text

Magistro baigiamajame darbe yra nagrinėjami du asmenų pasikeitimo prievolėje būdai – reikalavimo perleidimas (cesija) ir subrogacija. Pateikiama reikalavimo perleidimo ir subrogacijos institutų istorinio atsiradimo Senovės Romoje apžvalga, analizuojamos reikalavimo perleidimo ir subrogacijos sąvokos bei šių institutų teisinė prigimtis Lietuvos bei užsienio civilinės teisės sistemose. Autorė detaliai nagrinėja reikalavimo perleidimo (cesijos) bei subrogacijos institutus, atskleidžia esmines šių institutų sampratos problemas bei prievolės šalių teisinės padėties reglamentavimo ypatumus. Darbe taip pat skiriama nemažai dėmesio santykio tarp reikalavimo perleidimo (cesijos) ir subrogacijos nustatymui. 2000 m. Lietuvos Respublikos civiliniame kodekse įtvirtintas subrogacijos teisinis reglamentavimas suponuoja išvadą, jog subrogacija yra atskira reikalavimo perleidimo rūšis. Darbe autorė suformuluoja kriterijus, kurie padeda atskirti reikalavimo perleidimo ir subrogacijos institutus ir laikyti juos dviem savarankiškais asmenų pasikeitimo prievolėje būdais. Atsižvelgiant į tai, kad subrogacija 2000 m. Lietuvos Respublikos civiliniame kodekse yra reglamentuota kaip ypatinga regreso teisės rūšis, tačiau tuo pačiu tai yra atskiras asmenų pasikeitimo prievolėje būdas, todėl autorė pateikia kriterijus, kurių pagrindu yra atskiriama subrogacija bei regreso teisė. Darbe taip pat pateikiami praktiniai autorės pasiūlymai, skirti galiojančių teisės aktų tobulinimui, atsižvelgiant į darbe... [toliau žr. visą tekstą] / Master‘s final thesis is devoted to the analysis of two different ways of change of persons in an obligation – assignment of claim (cession) and subrogation. The author puts through the review of the historical development of the institutes of cession and subrogation since the times of Roman law, analyses the conceptions of assignment of claim and subrogation and legal nature of these institutes in the legal system of Lithuania and other foreign countries. The author thoroughly researches the institutes of assignment of claim (cession) and subrogation, points out the main problems arising in the field of conception of these institutes and approaches to the pecularities of the legal position of persons in an obligation. This Thesis at large scale approaches to detection of the relation between assignment of claim (cession) and subrogation. The legal regulation of subrogation, provided in the Civil code of the Republic of Lithuania, supposes the conclusion that subrogation is a particular kind of assignment of claim. The Author formulates criteria which help to separate the institutes of assignment of claim and subrogation and allows to treat them as two separate ways of change of persons in an obligation. The legal regulation, provided in the Civil Code of the Republic of Lithuania, treats subrogation as a particular kind of the right of regress but subrogation at the same time is a seperate way of change of persons in an obligation and due to this situation the author... [to full text]

Mémoire numérisé par la Division de la gestion de documents et des archives de l'Université de Montréal

Problemdiskussion: Under 2013 har Brottsförebyggande rådet lämnat statistik som visar att en fjärdedel av alla anmälda ekonomiska brott i Skaraborgsområdet är bokföringsbrott. En fjärdedel är en stor andel och borde undersökas mer ingående. Det är oklart hur många anmälningar som har kommit från revisorer under 2013. En rapport av Larsson (2004) visar dock att endast 1 % av alla anmälda ekobrott kommer från revisorer. Det finns flera studier som menar att anmälningsskyldigheten inte har haft någon effekt på förhindrandet av ekobrott då få anmälningar har kommit från revisorer. Genom vår studie vill vi bidra till en syn på anmälningsskyldigheten ur ett annat perspektiv, ett perspektiv som ser anmälningsskyldigheten ur en positiv synvinkel. Vidare undersöker vi revisorers moral under en misstänkt bokföringsbrottssituation. Syfte: Syftet med studien är att undersöka om anmälningsskyldigheten har haft en positiv effekt och om anmälningsskyldigheten lever upp till sitt syfte. Det verkar som att revisorers och företagens syn på anmälningsskyldigheten skiljer sig från lagstadgarens syn på lagen. Vi vill därför undersöka vad syftet egentligen är med lagen och hur lagen tillämpas i praktiken. Vidare vill vi undersöka hur moralen påverkar revisorer när de hamnar i en situation där de misstänker sina klienter för ett bokföringsbrott. Metod: Vi har undersökt 21 fall av bokföringsbrott och genomfört intervjuer med fyra auktoriserade revisorer i Skaraborgsområdet. Intervjuerna har genomförts med en kvalitativ metod. Vi har dessutom samlat in vetenskapliga artiklar och böcker för att få pålitlig och vetenskapligt säkerställd fakta. Slutsats: Vi har genom vår studie ifrågasatt den negativa effekten av anmälningsskyldigheten och kommit fram till att anmälningsskyldigheten är effektiv trots den lilla andelen anmälningar som kommer från revisorer. Anmälningsskyldigheten är nämligen designad för att ekobrotten ska motverkas innan de anmäls samt för att lagen ska användas som ett verktyg för revisorerna i syfte till att skrämma sina klienter. Vidare har vi kommit fram till att revisorer inte anmäler bokföringsbrott på grund av att de är moraliska och tar hänsyn till sina klienter, samt att revisorer inte vill ses som poliser och få dåligt rykte hos sina klientkretser. För att revisorer ska få behålla sina inkomstkällor, det vill säga klienter, vill de först och främst motverka brottet. / Problem discussion: During 2013, an authority which works under the Department of Justice in Sweden, called Brottsförebyggande rådet presented a report that shows that a quarter of all economic crimes in the county of Skaraborg are accounting frauds. A quarter is a very big proportion and therefore should be examined more thoroughly. A report written by Larsson (2004) although concludes that 1 % of all the notifications come from the auditor. There have been several studies with the same conclusions and mean that the auditors reporting obligation does not have any effect on the prevention of economic crimes, as the notifications comes for seldom from the auditors. With this study, our aim is to contribute and give another unexplored perspective in this area. Finally, we’re also examining the moral of auditors during a suspected accounting fraud. Purpose: The purpose of this study is to investigate if the reporting obligation has had a positive effect and if it fulfills the intended idea. It seems like that auditors and company’s views on the reporting obligation differ from the enactment’s angle. Due to this, we want to examine what the purpose really is with the reporting obligation and how it’s applied in reality. Furthermore, it is interesting to see how auditors react and behave when they’re in a situation where they might suspect their clients of an accounting fraud. Method: We’ve examined 21 cases of accounting frauds and had interviews with four authorized auditors, within the county of Skaraborg. The interviews have been accomplished with help of a qualitative approach. To ensure that the data in the study is qualified as a quality sign, we’ve used trustworthy books and scientific articles. Results and conclusion: One of the conclusions is that we question the negative effects that the reporting obligation is said to have, and instead see it as effective even though the notifications are not at a very high level from the auditors side. The law is designed in a way that allows the auditors to use the reporting obligation as a tool to threat the clients from fulfilling economic crimes. This is seen as a preventive action. Our second conclusion is that auditors do not report accounting frauds seen from a moral perspective and that they don’t like to be associated with police officers and that a bad reputation may be spread to the clients. For auditors to keep their source of income, the best possible action for them is trying to prevent accounting frauds from happening.

The decisions and actions of management in organisations have an increasing impact on individuals, other organisations and the community. The importance of the exercise of corporate social responsibility can no longer be based on the assumption that the self–interest of the owner of the property will lead to the public good, or that self–interest and public good can be kept apart and have nothing to do with each other. On the contrary, it requires of managers that they assume responsibility for the public good, that they subordinate their actions to an ethical code of conduct, that they restrain their authority wherever their exercise would infringe upon the common will and upon the freedom of the individual. South Africa is one of the countries with the highest illiteracy rate in the world. There are more children dropping out of school in South Africa than any other country in the world. The social and economic impact of the lack of education is difficult to comprehend. Lack of education affects company productivity and competitiveness adversely. A lack of education increases the training costs of organisations immensely. Hence, companies cannot sit on the sideline, but should rather be involved in education through corporate social responsibility programs. The primary objective of the study is to investigate the relationship between corporate social responsibility spending by companies, especially on education, and improvement in standards of education, thereby increasing the overall annual Grade 12 pass rate. In order to address the primary objectives of the study, the following secondary objectives were formulated: * To understand and obtain insight into the dynamics of social responsibility programs of companies that are involved in education; * To analyse and identify the main reason for companies to be involved in education; * To analyse and assess corporate and school partnerships in and around the designated area; * To measure output for different township high schools by using the grade 12 pass rate as a measuring tool; * To establish the level of satisfaction within companies that have embarked on corporate social responsibility programs; and * To establish the importance of mathematics and science as part of the school education. The most important conclusions that could be drawn from the study are: * Companies had endorsed corporate social responsibility as part of their strategy; * It had been extremely difficult to obtain information about companies' corporate social responsibility programs due to information being classified as confidential by companies. This could be a serious impediment for advancement of literature and research in the country; and * Companies had contributed massive resources to the advancement of education through their educational programs, but this had not yielded the consistently desired results through improvement of the Grade 12 pass rate. / Thesis (M.B.A.)--North-West University, Potchefstroom Campus, 2011.

The decisions and actions of management in organisations have an increasing impact on individuals, other organisations and the community. The importance of the exercise of corporate social responsibility can no longer be based on the assumption that the self–interest of the owner of the property will lead to the public good, or that self–interest and public good can be kept apart and have nothing to do with each other. On the contrary, it requires of managers that they assume responsibility for the public good, that they subordinate their actions to an ethical code of conduct, that they restrain their authority wherever their exercise would infringe upon the common will and upon the freedom of the individual. South Africa is one of the countries with the highest illiteracy rate in the world. There are more children dropping out of school in South Africa than any other country in the world. The social and economic impact of the lack of education is difficult to comprehend. Lack of education affects company productivity and competitiveness adversely. A lack of education increases the training costs of organisations immensely. Hence, companies cannot sit on the sideline, but should rather be involved in education through corporate social responsibility programs. The primary objective of the study is to investigate the relationship between corporate social responsibility spending by companies, especially on education, and improvement in standards of education, thereby increasing the overall annual Grade 12 pass rate. In order to address the primary objectives of the study, the following secondary objectives were formulated: * To understand and obtain insight into the dynamics of social responsibility programs of companies that are involved in education; * To analyse and identify the main reason for companies to be involved in education; * To analyse and assess corporate and school partnerships in and around the designated area; * To measure output for different township high schools by using the grade 12 pass rate as a measuring tool; * To establish the level of satisfaction within companies that have embarked on corporate social responsibility programs; and * To establish the importance of mathematics and science as part of the school education. The most important conclusions that could be drawn from the study are: * Companies had endorsed corporate social responsibility as part of their strategy; * It had been extremely difficult to obtain information about companies' corporate social responsibility programs due to information being classified as confidential by companies. This could be a serious impediment for advancement of literature and research in the country; and * Companies had contributed massive resources to the advancement of education through their educational programs, but this had not yielded the consistently desired results through improvement of the Grade 12 pass rate. / Thesis (M.B.A.)--North-West University, Potchefstroom Campus, 2011.

O presente trabalho coloca em análise a obrigatoriedade da educação infantil no Brasil com foco na institucionalização da criança desde a tenra idade, buscando correlacionar infância, educação, governamentalidade e o refinamento das técnicas de governo. Entendemos a infância não como fato natural, mas como acontecimento sócio e culturalmente produzido, organizado por regulações potentes que instituem maneiras de cuidar e educar a criança seja na família ou nos demais espaços, como a escola. De certo, as ações da educação infantil permanecem promovendo processos de subjetivação, seja ao determinar, enquadrar e controlar os comportamentos das crianças por meio de técnicas de dominação seja ao estimulá-las para que operem de acordo com os padrões estabelecidos, formando condutas resilientes, imobilizando-as em papéis, silenciando-as. Deste modo, imergirmos nas práticas que caminham pela vertente da institucionalização de crianças, a partir dos estudos de Michel Foucault, estabelecendo relações entre os campos de saber, tipos de normatividade e formas de subjetividade na educação infantil. Elegemos a análise genealógica proposta por Foucault e a análise institucional de acordo com Lourau, como metodologias para a compreensão dos processos em curso, tensionando as práticas diárias, dando visibilidade a diferentes formas do fazer cotidiano e percebendo as resistências como potência. Entendemos como desafio a criação de espaços de discussão, que não sejam construídos pelo sujeito da falta, mas que possam perceber como potência o que é visto como ausência no outro. Necessitamos desta forma, estabelecer regiões limítrofes de existência única, de experiência vivida, existência anárquica de qualquer criança e não só de espaços de capturas, ordenações e silenciamentos. Assim, linhas de fuga como proposto por Deleuze e Guattari insurgirão como possibilidade, tendo como horizonte uma vida não fascista, como convida Foucault, para os fazeres e saberes de e na educação infantil. / This thesis challenges the compulsory quality of preschool education in Brazil, focusing on the institutionalization of children from a young age and trying to correlate early childhood education, governmentality and the refinement of government techniques. We understand childhood is not a natural fact, but a socially and culturally produced event, organized by powerful regulations that establish ways in which to care for and educate children, be it in the family or in other spheres, such as school. Certainly, the actions of early childhood education encourage processes of subjectivation, be it by determining, regulating and controlling the behavior of children through techniques of domination, be it by encouraging them to operate according to established standards and therefore generating resilient behaviors, immobilizing the children on papers, silencing them. Thus, in light of Michel Foucaults studies, we explore the practices that move along the lines of the institutionalization of children, establishing relationships between the fields of knowledge, the types of normativity, and the forms of subjectivity in early childhood education. The genealogical analysis proposed by Foucault and Louraus institutional analysis were chosen as methodologies in order to understand ongoing processes, thus challenging daily practices, raising the visibility of different ways of everyday doing and perceiving resistance as potency. We understand there is a challenge in the creation of spaces for discussion; spaces which are not constructed by the subject of discourse, but where what is seen as a lack in the others, can be seen as potency. We need, therefore, to establish border regions of unique existence, of lived experience, anarchic existence of every child; not just spaces where capturing, commanding and silencing prevail. Consequently, "lines of flight", as defined by Deleuze and Guattari, rise up as a possibility when the horizon is "a non-fascist life", as proposed by Foucault, for the actions and the plural knowledge on and in early childhood education.

In this thesis, the reader is familiar with th problems of consumer loans connected with insolvency petition. The thesis contains several chapters and subchapters are dedicated to consumer loans.On the basis of literature and website decribes the development and history of banking, it is defined by consumer credit and its classification and the outline th most important laws. The main goal of this thesis is the analysis of consumer credit, and their effect on the number of insolvency petitions. Practical part is dedicated to free analyzes general analysis of banking and non-banking institutions providing consumer loans and a third analysis focuses on the profile of individual borrowers. Finally, the work is a comparison and evaluation of surveyed data.

This paper aims to develop a sociological phenomenon of the mandatory teaching of sociology in high school. Contact with official documents such as the LDB, the PCENEM and OCN was the starting point for the realization of a contemporary reading on the route of compulsory which established itself on the issue of intermittency of this discipline in the curricula of schools Brazilian officials. The approach takes into account the policies carried out in the educational field in the countryside. The analysis of the conquest of obligation refers to a struggle 'historical' and its implementation from the Law nº. 11.684/08 assumes democratic character and citizenship. / Fundação de Amparo a Pesquisa do Estado de Alagoas / O presente trabalho visa desenvolver uma abordagem sociológica do fenômeno da obrigatoriedade do ensino de sociologia no ensino médio. O contato com documentos oficiais como as LDB, os PCENEM e as OCN foi o ponto de partida para a realização de uma leitura sobre o percurso contemporâneo da obrigatoriedade a qual se firmou sobre a questão da intermitência dessa disciplina nos currículos oficiais das escolas brasileiras. A abordagem leva em consideração as políticas públicas realizadas no campo educacional no interior do país. A análise da conquista da obrigatoriedade remete a uma luta ‘histórica’ e sua efetivação a partir da Lei nº. 11.684/08 assume caráter democrático e de cidadania.

O presente trabalho coloca em análise a obrigatoriedade da educação infantil no Brasil com foco na institucionalização da criança desde a tenra idade, buscando correlacionar infância, educação, governamentalidade e o refinamento das técnicas de governo. Entendemos a infância não como fato natural, mas como acontecimento sócio e culturalmente produzido, organizado por regulações potentes que instituem maneiras de cuidar e educar a criança seja na família ou nos demais espaços, como a escola. De certo, as ações da educação infantil permanecem promovendo processos de subjetivação, seja ao determinar, enquadrar e controlar os comportamentos das crianças por meio de técnicas de dominação seja ao estimulá-las para que operem de acordo com os padrões estabelecidos, formando condutas resilientes, imobilizando-as em papéis, silenciando-as. Deste modo, imergirmos nas práticas que caminham pela vertente da institucionalização de crianças, a partir dos estudos de Michel Foucault, estabelecendo relações entre os campos de saber, tipos de normatividade e formas de subjetividade na educação infantil. Elegemos a análise genealógica proposta por Foucault e a análise institucional de acordo com Lourau, como metodologias para a compreensão dos processos em curso, tensionando as práticas diárias, dando visibilidade a diferentes formas do fazer cotidiano e percebendo as resistências como potência. Entendemos como desafio a criação de espaços de discussão, que não sejam construídos pelo sujeito da falta, mas que possam perceber como potência o que é visto como ausência no outro. Necessitamos desta forma, estabelecer regiões limítrofes de existência única, de experiência vivida, existência anárquica de qualquer criança e não só de espaços de capturas, ordenações e silenciamentos. Assim, linhas de fuga como proposto por Deleuze e Guattari insurgirão como possibilidade, tendo como horizonte uma vida não fascista, como convida Foucault, para os fazeres e saberes de e na educação infantil. / This thesis challenges the compulsory quality of preschool education in Brazil, focusing on the institutionalization of children from a young age and trying to correlate early childhood education, governmentality and the refinement of government techniques. We understand childhood is not a natural fact, but a socially and culturally produced event, organized by powerful regulations that establish ways in which to care for and educate children, be it in the family or in other spheres, such as school. Certainly, the actions of early childhood education encourage processes of subjectivation, be it by determining, regulating and controlling the behavior of children through techniques of domination, be it by encouraging them to operate according to established standards and therefore generating resilient behaviors, immobilizing the children on papers, silencing them. Thus, in light of Michel Foucaults studies, we explore the practices that move along the lines of the institutionalization of children, establishing relationships between the fields of knowledge, the types of normativity, and the forms of subjectivity in early childhood education. The genealogical analysis proposed by Foucault and Louraus institutional analysis were chosen as methodologies in order to understand ongoing processes, thus challenging daily practices, raising the visibility of different ways of everyday doing and perceiving resistance as potency. We understand there is a challenge in the creation of spaces for discussion; spaces which are not constructed by the subject of discourse, but where what is seen as a lack in the others, can be seen as potency. We need, therefore, to establish border regions of unique existence, of lived experience, anarchic existence of every child; not just spaces where capturing, commanding and silencing prevail. Consequently, "lines of flight", as defined by Deleuze and Guattari, rise up as a possibility when the horizon is "a non-fascist life", as proposed by Foucault, for the actions and the plural knowledge on and in early childhood education.