This qualitative exploratory research study examined the experiences of older women (over age 55) whose husbands had been admitted to a personal care home (PCH) in Winnipeg, Manitoba within the previous twelve (12) months. In-depth, semi-structured, one-on-one interviews were conducted with six (6) women. Socialist feminist and feminist caregiving theoretical frameworks along with narrative analysis were used gain insight into the participants’ needs surrounding their experiences of the admission. Findings include the fact that changes in women’s formal and informal supports began occurring years before their husbands’ admissions. The all-encompassing role as caregiver for their families continued to be central in their lives even after the admission. While women met their material and emotional needs through a range of formal and informal services, the participants were more likely to see needs met through informal means. Themes emerging from the research included those of guilt, entitlement, obligation, and reciprocity.

This qualitative exploratory research study examined the experiences of older women (over age 55) whose husbands had been admitted to a personal care home (PCH) in Winnipeg, Manitoba within the previous twelve (12) months. In-depth, semi-structured, one-on-one interviews were conducted with six (6) women. Socialist feminist and feminist caregiving theoretical frameworks along with narrative analysis were used gain insight into the participants’ needs surrounding their experiences of the admission. Findings include the fact that changes in women’s formal and informal supports began occurring years before their husbands’ admissions. The all-encompassing role as caregiver for their families continued to be central in their lives even after the admission. While women met their material and emotional needs through a range of formal and informal services, the participants were more likely to see needs met through informal means. Themes emerging from the research included those of guilt, entitlement, obligation, and reciprocity.

If we accept the existence evil and evil people in the world, should we punish them? If so, to what extend? Are we obligated to take an evil person's life and if so, how far does our obligation go? Our inquiry begins with a look into the justifications of capital punishment through three philosophical theories: Locke's Deterrence Theory, Kant's Retributivist Theory, and Matthew Kramer's Purgative Rationale Theory. Next we will look at the economic weight of the U.S. capital punishment system. Lastly, should we accept an obligation to the death penalty, we will discuss whether or not the economic burden is worth our commitment. Our discussion will lead to a synergy of the two, one that reduces the economic burden while providing a richer purpose to capital punishment than merely killing criminals.

The purpose of this thesis is to create a deeper and also a better understanding about how each of the professional secrecy and obligation to report are perceived from auditors and further investigate how the potential conflicts based on independence and “can be suspect” are handled by the auditors. The purpose has been achieved through interviews with four different accounting firms. The interviews were conducted with Grant Thornton, BDO Mälardalen AB, PwC and KPMG to answer the research questions. Subsequently, a hermeneutic approach was used to since the interpretation of the interviews was considered as important to obtain knowledge of the respondent’s perception about the topic. In the analyze chapter have dataset from the reference framework and empirical part been used to implement the analyze of the thesis. The study shows that the professional secrecy is important for creating a good relationship with clients and is not considered as a rule that create conflicts for auditors. The obligation to report, however, is creating conflicts because of the lack of knowledge in assessment of economic crimes. The auditors therefore decide to investigate a situation that “can be suspect” beyond what is intended. To not become dependent on the clients, there are rules and profession practices that are used and also examples like not having friends or family members as clients. / Syftet med denna uppsats är att skapa oss en djupare samt bättre förståelse om hur respektive av - samt anmälningsplikten uppfattas av revisorer och vidare undersöka hur eventuella konflikter med utgångspunkt för oberoende ställning samt vid ”kan misstänkas” situationer hanteras av revisorer. För att uppnå syftet, har intervjuer med fyra olika revisionsbyråer genomförts. Intervjuerna har genomförts med Grant Thornton, BDO Mälardalen AB, PwC samt KPMG genomförts för att kunna besvara forskningsfrågorna. Därefter har en hermeneutik synsätt använts då tolkning av intervjumaterialen ansågs viktig för att kunna få kunskap för respondenternas uppfattning kring ämnesvalet. I analysavsnittet har sedan datamaterial från referensramen samt empiridelen använts för att kunna genomföra en analys av uppsatsen. Denna studie visar tystnadsplikten är viktig för att kunna skapa en bra relation med klienterna och anses inte skapa konflikter för revisorer i någon stor bemärkning. Anmälningsplikten skapar dock problem på grund av bristen på kunskap inom bedömning av brott hos revisorer. Revisorerna väljer därför att utreda en situation vid brottsmisstanke längre än vad som avses. För att inte bli beroende av sina klienter finns regler och praxis inom yrket som används samt genom att till exempel inte ha vänner och bekanta som klienter menar respondenterna.

Die Tätigkeiten im Notarzt- und Rettungsdienst sind häufig mit persönlichen Gefährdungen verbunden. Im Raum steht aber auch immer die Problematik von Gefährdungssituationen, die durch den Notarzt "nur" als solche wahrgenommen, sozusagen "empfunden" werden. In dieser Arbeit wird v. a. vor dem Hintergrund der Erforderlichkeit und Zumutbarkeit die Frage prinzipiell diskutiert, ob und inwieweit ein Notarzt zum Handeln verpflichtet ist. Im Ergebnis ist objektiv-typisierend auf den Facharztstandard bzw. den Indikationskatalog für den Notarzteinsatz in Kombination mit arzt-/berufsrechtlichen Gesichtspunkten im engeren Sinne (z. B. Freiberuflichkeit) abzustellen. Es wird sich jedenfalls immer um eine Einzelfallbetrachtung und um eine individuelle, fallbezogene Entscheidung handeln. Bei seltenen, sehr unwahrscheinlichen Situationen mit relativer Ermangelung von objektiv-typisierbaren Gesichtspunkten werden die Anforderungen, aber auch die Chancen, an die "höchstpersönliche" Berufsausübung, an die Persönlichkeit des Arztes (v. a. in der Entscheidungsfindung) umso größer werden.

Une entité qui remplit les critères classiques de l’État, en se constituant en une autorité gouvernementale stable et indépendante qui exerce un contrôle effectif sur une population déterminée dans un territoire délimité, est un État selon le droit international, et ce indépendamment de la question de savoir si elle est reconnue par les autres États ou autres sujets du droit international. Une non-reconnaissance discrétionnaire, opposée par certains États à une telle entité étatique, signifie tout au plus un refus d’entrer en relations diplomatiques et autres avec cet État non-reconnu. En revanche, une non-reconnaissance imposée par le droit international général ou par une résolution contraignante d’une organisation internationale se traduit non seulement par le refus d’entretenir des relations facultatives avec l’entité non-reconnue, mais aussi par la négation de son statut étatique. L’étude de la situation juridique des entités étatiques non-reconnues montre que le droit international ne considère pas ces entités comme des zones de non-droit qui ne peuvent générer aucun acte ou aucune relation dans l’ordre international. Tout au contraire, les États prennent acte de l’existence des entités non-reconnues et établissent des relations avec elles dans le cadre défini par le droit international général ou les résolutions des organes des Nations Unies. La non-reconnaissance représente seulement la position hostile adoptée par les États non-reconnaissants envers une entité étatique pour des raisons politiques ou comme réaction à une violation du droit international. / An entity that fulfils classical criteria for statehood, in constituting a stable and independant governmental authority having an effectif control on a certain population in a certain territory is a State in terms of international law, notwithstanding its recognition by other States or other international law subjects. A discretionary non-recognition adopted by certains States towards such an entity means atmost a refusal to enter in diplomatical or other relations with this unrecognised entity. On the other hand, a non-recognition imposed by general international law or by a mandatory resolution of an international organisation signifies not only a refusal to enter in optional relations with the unrecognised entity but also a denial of its state status.The study of the legal situation of unrecognised entities shows that international law does not consider these entities as a land without law that can produce no act or relation in international order. On the contrary, the States take notice of the existance of unrecognised entities and establish relations with them in the framework of general international law or the resolutions of United Nations organs. Non-recognition represents only an unfriendly position adopted by non-recognising States towards the unrecognised entity for political reasons or as a response to an international law violation.

I april 2018 realiserade den svenska regeringen förslaget om skatt på flygresor. Den empiriska undersökningen som samlat material från andra länder inom EU med liknande flygskatter visar på varierande effekter på miljön. Syftet med studien är att undersöka vilket styrmedel mellan en flygskatt och en kvotplikt som medför störst klimatreducering för den svenska flygmarknadens koldioxidutsläpp. Studien tillämpar efterfrågeelasticiteter, korspriselasticiteter och sekundärdata från internationella och nationella institutioner för att estimera flygskattens samt en kvotplikts miljöeffekter på det svenska flyget. Resultatet visar på att en kvotplikt reducerar koldioxidutsläppen till en högre grad än dagens flygskatt. Flygskattens komparerade miljöeffekt härleds till resenärernas förutsättningar gällande substitut, geografiskt läge och överflyttningseffekt på den internationella flygmarknaden. / In april 2018, the Swedish government realize the proposal for tax on air passenger travel in Sweden. The aggregate empirical investigation from other EU countries with similar flight tax application, the investigation concludes inconclusive effects on the environment. The purpose of this thesis is to investigate which control measure of an aviation tax and a quota that result in the greatest climate reduction for the Swedish airline carbon dioxide emission. The thesis applies demand elasticities, cross-price elasticities, and secondary data from international and national institutions to estimate the environmental impact of the airline tax and a quota obligation on the Swedish airline. The result shows that a quota obligation reduces carbon dioxide emissions to a greater extent than today's air tax. The comparative environmental impact of the aviation tax is derived from travelers' conditions regarding substitutes, geographical location and transfer effect on the international airline market.

When economic crime is discovered it tends to result in solutions that strengthen the audit. In 2010 a law was adopted which reduced the influence of the audit. The reform gave the smallest companies the opportunity to actively refrain external audit. That can be seen as remarkable as the auditors are the primary control organ of smaller companies. The reform was introduced to simplify the administrative burden and reduce its costs. This qualitative study aims to explain the factors that have been affected by the abolition of auditing based on the auditors' perspective. By answering the research questions: What are the effects caused by the elimination of auditing requirements for smaller companies from the auditor's perspective? What does the financial crime look like in these companies and what factors affect the auditors' decision-making regarding eco-crime? What affects individuals' inclination to commit financial crime? The aim of this study is to chart the factors that have been affected by the elimination of auditing for small companies from the perspective of auditors. Furthermore, the study aims to increase the understanding of the interplay between company stakeholders, small companies and auditors, as there is currently no qualitative research in this area. The research questions are answered using collected secondary data and qualitative interviews. The conclusion of the study suggests that the abolition meant that business leaders without the necessary skills now produce the annual report and the current accounts. Further effects that have arisen are that authorities have increased workload due to both poor annual reports and that audit work has to some extent been shifted from auditors to government agencies. The bolition has also resulted in an increased incidence of economic crime. The factors that affect he auditors' inclination to report criminal acts are primarily; transaction size, the individual's wareness of the crime, the motivation behind it, the customer's inclination to remedy the act and the parties concerned by the action. The study indicates that there is a correlation between the existence of financial crime and high frequency of cash handling. The factors that influence an individual to commit crimes are corporate culture. In the companies where employees commit financial crime, mainly lack of internal control is seen as the reason.

La place primordiale accordée à l’apparence physique dans la société actuelle, qui est une société de «l’image», a fait de la chirurgie esthétique la pratique chirurgicale la plus répandue et réclamée. Cette pratique, d’abord considérée illicite, puis exclusivement liée à des fins thérapeutiques, fut reconnue par la jurisprudence française à la suite d’une évolution prétorienne en 1936. Les raisons d’un tel retard de reconnaissance résident dans la spécificité qui distingue la chirurgie esthétique des autres branches de la médecine chirurgicale : en effet, la chirurgie esthétique se caractérise d’une part par sa nature qui est dépourvue de toute finalité curative et qui est réalisée sur une personne jouissant d’une bonne santé et, d’autre part, par sa finalité puisqu’elle vise à réaliser une amélioration de l’apparence physique et de la morphologie de la personne concernée. Cette double spécificité distingue également la chirurgie esthétique de la chirurgie reconstructrice et réparatrice. Ces caractéristiques mêmes de la chirurgie esthétique ont exigé, de la jurisprudence, mais également du législateur français, un traitement juridique spécial du chirurgien esthétique en vue d’éviter que ce dernier ne profite de la fragilité, aussi bien physique que psychique, de la personne ayant une obsession de beauté et de perfectionnement physique dans un domaine non curatif. C’est ainsi que nous avons abordé, dans la présente étude, les points spécifiques du traitement juridique du chirurgien esthétique, tant au regard de ses obligations que de sa responsabilité. Relativement aux obligations, la spécificité de la chirurgie esthétique exige tout d’abord un devoir d’information rigoureuse de la part du praticien afin d’aboutir à un consentement préalable éclairé du patient, ce qui suppose un devis écrit contenant tous les renseignements relatifs à l’intervention. Elle exige, d’autre part, un processus préalable en trois étapes […] Pour ce qui est de la responsabilité du chirurgien esthétique, elle est également spécifique, et ce sur les plans civil et pénal : Sur le plan civil, sa spécificité a poussé la jurisprudence française, qui a réalisé son approche du point de vue de la nature de l’obligation du chirurgien esthétique, à procéder à une démarche de « mutation » des règles applicables en droit commun dans une tentative de les adapter à la spécificité de l’intervention chirurgicale esthétique et de la responsabilité du praticien qui en découle. Cependant, la démarche jurisprudentielle était inadaptée à la spécificité de la chirurgie esthétique, et a entrainé une large confusion au sein de la jurisprudence et de la doctrine ; elle est donc critiquable. C’est ainsi que la présente étude propose un régime spécifique à la responsabilité civile du chirurgien esthétique à trois facettes : La détermination du cadre juridique de la responsabilité contractuelle du chirurgien esthétique liée à la spécificité du contrat de chirurgie esthétique ayant pour objet unique l’amélioration de morphologie et pour objectif la réalisation du résultat attendu qui a justifié l’intervention esthétique ; ainsi le chirurgien garantit le résultat esthétique de l’intervention. Le maintien de la responsabilité extracontractuelle en ce qui concerne les dommages qui surviennent à l’occasion de l’exécution de l’obligation contractuelle. L’institution d’un régime spécifique prenant en considération l’éventualité des dommages survenus en raison des aléas thérapeutiques et des risques exceptionnels, en envisageant un régime d’indemnisation automatique lié à des cas spécifiques qui se place en dehors du régime de la responsabilité civile. Quant à la responsabilité pénale du chirurgien esthétique, une incrimination spéciale et strictement adaptée à la nature de la chirurgie esthétique s’applique essentiellement dans trois circonstances : le remodelage sexuel, la publicité mensongère et l’expérimentation scientifique. / The prominent place given to physical appearance in the current society qualified as the society of the “image”, has made cosmetic surgery, the most common surgical practice and claimed. This practice which was deemed illegal at one time and was then linked to the only therapeutic purposes has been recognized by the French courts following a change praetorian in 1936. The reasons supporting such a delay of recognition result from the specificity that distinguishes cosmetic surgery of the other surgical branches, it’s characterized by its very nature which is devoid of any curative purposes and is performed on a healthy person and its purpose is to achieve an improvement in the physical appearance and the morphology of the person concerned. This dual specificity also distinguishes cosmetic surgery from reconstructive and restorative surgeries. The specifications of cosmetic surgery required a special legal treatment of the cosmetic surgeon so it does not take advantage of the physical and mental fragility that has an obsession with beauty and physical development. Thus, we approached in this study the specific features of the legal treatment of the cosmetic surgeon in terms of obligations and responsibility.Regarding obligations, the specificity of cosmetic surgery requires a rigorous information obligation of the cosmetic surgeon to lead to a prior informed consent of the patient contained also on a written quotation. It requires a three-step process prior […] As for the cosmetic surgeon’s responsibility, it is also specific regarding its civil and criminal responsibilities : Specificity of its liability has led the French courts which made its approach towards the nature of the cosmetic surgeon’s obligation to conduct a process of «changing» the rules of common law in an attempt to adapt to specificity of cosmetic surgery and the resulting liability. However, the judicial process was not adapted to the specificity of cosmetic surgery, it led to a significantly wider confusion in the jurisprudence and doctrine, it is therefore questionable. Thus, we propose in this paper a specific regime for civil liability cosmetic surgeon three-sided : The contractual liability of the cosmetic surgeon linked to the specific contract cosmetic surgery that aims to improve morphology and has the objective of achieving the expected result which has justified the intervention. Thus, the cosmetic surgeon provides the aesthetic result of the intervention. Maintaining liability regarding damages that occur during the execution of the contractual obligation. The establishment of a special regime taking into account the case of damage due to therapeutic hazards and exceptional risks considering a compensation scheme automatically linked to specific cases that are placed outside the regime of civil liability. As to the criminal responsibility of the cosmetic surgeon, a special incrimination is strictly adapted to the nature of the surgery mainly applies in three situations : sexual remodeling, false advertising and scientific experimentation.

Submitted by Edileide Reis (leyde-landy@hotmail.com) on 2013-04-11T19:36:05Z No. of bitstreams: 1 Machado.pdf: 1551423 bytes, checksum: 5a961deab808b3cbf20d30787e0526c0 (MD5) / Approved for entry into archive by Rodrigo Meirelles(rodrigomei@ufba.br) on 2013-05-09T18:10:12Z (GMT) No. of bitstreams: 1 Machado.pdf: 1551423 bytes, checksum: 5a961deab808b3cbf20d30787e0526c0 (MD5) / Made available in DSpace on 2013-05-09T18:10:12Z (GMT). No. of bitstreams: 1 Machado.pdf: 1551423 bytes, checksum: 5a961deab808b3cbf20d30787e0526c0 (MD5) Previous issue date: 2010 / O presente trabalho se dedica a analisar a relação existente entre direitos fundamentais sociais, políticas públicas e orçamento no Estado Social Democrático de Direito, com o intuito de delinear limites e possibilidades do controle jurisdicional no orçamento. Sob os influxos da pós-modernidade, do neoconstitucionalismo e da teoria dos princípios, desenvolve-se estudo acerca de alguns aspectos da teoria dos direitos fundamentais, que repercutem diretamente na efetivação dos direitos sociais e do mínimo existencial, e delimita-se a compreensão constitucionalmente adequada dos custos dos direitos sociais, da escassez e da reserva do possível. Sustenta-se a redescoberta do orçamento, enquanto instrumento jurídico dotado de força normativa, a partir da ruptura de paradigmas liberais clássicos que conferiam à lei orçamentária natureza meramente formal. Para tanto, procede-se a uma leitura constitucional da natureza jurídica do orçamento e das políticas públicas. Propõe-se uma classificação das necessidades públicas, a fim de instruir as escolhas dos Poderes Executivo e Legislativo no momento da elaboração e da execução do orçamento, com vistas à garantia dos direitos fundamentais. Com o intuito de criar o alicerce para o controle do orçamento pelo Poder Judiciário, examinam-se temas como judicialização da política, discricionariedade administrativa e aplicação da meta-regra da proporcionalidade. Por fim, apresentam-se os limites e as possibilidades de controle jurisdicional das escolhas orçamentárias, sempre focando as circunstâncias fáticas e jurídicas do caso concreto. / Salvador