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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
1

Profesní odpovědnost auditorů a daňových poradců / Professional liability of auditors and tax advisors

Svoboda, Jiří January 2013 (has links)
The thesis deals with professional liability of auditors and tax advisors. The inception of the thesis is dedicated to the basic characteristics of the professions, their regulation and general definition of the legal liability resulting from these professions. In other chapters there are enumerated all types of unlawful act. The thesis ilustrates potencial cases of unlawful act of auditors and tax advisors. It also deals with some cases from the reality available from sources of professional chambers or jurisprudence. The thesis also focuses on the specifics of professional insurance and the specifics of indemnity.
2

Pojištění profesní odpovědnosti / Professional liability insurance

Poživilová, Aneta January 2010 (has links)
This thesis deals with professional liability insurance. It discusses professional liability insurance, including specifics relating to this insurance. The thesis analyzes the framework agreement concluded by selected professional associations with insurance companies. It examines the situation on the Czech market in terms of this insurance product.
3

Le départ des associés de sociétés professionnelles / Exiting of professional companies

Binon-Davin, Pierre 13 June 2013 (has links)
Les sociétés professionnelles, même si elles ne bénéficient pas d'une définition établie sont celles par lesquelles les professionnels libéraux choisissent d'exercer en groupe. Au titre de celles-ci les sociétés civiles professionnelles et les sociétés d'exercice libéral sont de loin les plus répandues. Dans tout exercice d'une profession au moyen d'une structure sociale, existe le risque de voir des intérêts s'affronter, ou survenir des circonstances imprévues. Il faut entendre sous le terme de « départ », plusieurs situations qui représentent des manières intentionnelles ou non de quitter la société. Il peut ainsi s'agir du retrait volontaire de l'associé, de la cession de ses parts, mais également de son exclusion, voire de son décès. S'il convient tout d'abord d'évoquer les différentes hypothèses permettant ou imposant à l'associé de sortir de la structure, il faut également en étudier les conséquences, nécessairement importantes, tant pour l'associé que pour la société. S'agissant de professionnels libéraux, les questions de la responsabilité professionnelle, de l'obligation aux dettes et du non rétablissement sont primordiales. Enfin, il ne faut pas négliger les conséquences fiscales de ce départ, tant pour l'associé sortant que pour la société. La présente étude devrait offrir une utilité pour tous les professionnels libéraux, et plus spécialement ceux du droit, du fait de l'éparpillement actuel des règles juridiques. / "Professional" companies, even if they do not have an accurate definition, are those by which the self-employed professional choose to practice in group. The most widespread are the “sociétés civiles professionnelles” (civil professional companies) and the “sociétés d'exercice liberal” (commercial professional companies). In every professional exercise, by means of a social structure, lies the risk to assist to conflicts between some interests, or the occurrence of unexpected circumstances. By the notion of « exiting », we must include several situations which represent intentional or unintentional ways to leave the company. The voluntary withdrawal of the associate is one of many, such as the transfer of his share and also his possible exclusion or even his death. Considering the various possibilities allowing to the associate to leave the structure, it is as well required to examine the necessarily important consequences, both for the associate and the company. Regarding professional companies, the questions of the professional liability, the obligation to the debts and the non-re-establishment clauses are fundamental. Finally fiscal consequences regarding this kind of departure must not be neglected both for the associate and the company. The present study should be useful for the whole professional corporations and more specifically those of the Law, due to the current dissipation of the legal rules.
4

Pojištění profestní odpovědnosti na českém pojistém trhu / Professional liability insurance in the Czech Republic

Slanařová, Lenka January 2014 (has links)
This diploma thesis deals with professional liability insurance in the Czech Republic. The first chapter focuses on a general description of the insurance and its construction, the basic classification of legal liability and explanation of the types of insurance. The following chapter closely examines the status of professional associations and analyzes the framework agreement concluded by the selected associations. Another part is focused on the professional liability insurance of insurance intermediaries and independent loss adjusters. The last chapter describes the progression and current situation of professional liability insurance, focuses on the current possibilities of arranging insurance and presents selected insurance products.
5

Profesní odpovědnost externích a interních auditorů / Professional liability of the external and internal auditors

Králová, Jana January 2013 (has links)
The diploma thesis focuses on professions of external and internal auditors. The aim of the thesis is to describe the professional liability of studied professional occupations. This issue is solved from the perspective of the Czech Republic. In the first part the thesis characterizes auditing activities and the Chamber of Auditors of the Czech Republic. It describes requirements of the profession of external auditor and focuses on his workflows. It also characterizes the internal audit and the Czech Institute of Internal Auditors. The thesis describes requirements of the profession of internal auditor and focuses on his workflows. The main part of the thesis defines the professional liability of the external and internal auditors and separately describes the criminal liability of auditors. The last part of the thesis contains a comparison of the discovered information and it also describes selected practical examples of violation of the professional liability of auditors.
6

Pojištění profesní odpovědnosti se zaměřením na profese v oblasti práva / Professional liability insurance with focus on legal professions

Hubinková, Barbora January 2015 (has links)
The thesis is about professional liability insurance, focused primarily on legal professions. The first part describes general liability insurance, then the thesis is focused on characteristics and specific features of professional liability insurance. The thesis also analyzes legal requirements for insurance of selected professions and significance of professional associations in professional liability insurance. In conclusion, it examines availability of professional liability insurance products on the Czech insurance market.
7

Les fondements de la responsabilité civile des dirigeants des sociétés : étude franco-colombienne / The basis of the liability of board members and senior executives of corporations : a french-colombian study

Cely Rodriguez, Adriana Maria 15 March 2011 (has links)
Sans aborder une étude comparative qui amènerait à utiliser des méthodes strictes de comparaison, ce travail explique l’état actuel du système juridique français et fait des commentaires sur celui de l’actuel ordre juridique colombien. Quels avantages pourrait-il y avoir à aborder une étude du droit français touché par de commentaires en droit colombien ? L’objectif de cette approche est purement académique. Il s’agit d’informer le juriste colombien sur les aspects individuels existants dans un ordre juridique étranger qui est, depuis la fondation de l’Etat Nation colombien, un guide et une base d’inspiration. Les deux Nations sont proches sur le plan juridique. Le droit de la responsabilité civile des dirigeants de sociétés n’échappe pas à cette réalité. La responsabilité civile des dirigeants reste fondée sur la faute, mais elle a connu certaines adaptations. S’agissant des professionnels de la gestion sociétaire, la responsabilité civile est accrue, la gamme des fautes s’alourdit. Le professionnel est traité par le droit d’une façon plus stricte que le simple particulier. L’existence d’une responsabilité civile professionnelle est revendiquée dans le cadre de cette étude. Le système actuellement existant dans chacun des deux pays s’est vu par ailleurs complété par des nouvelles sources, justifiées par la mondialisation, telles que les principes proposés par la doctrine anglo-saxonne du gouvernement d’entreprise. A côté des sources internes du droit de la responsabilité civile, les fondements théoriques de la responsabilité civile des dirigeants de sociétés est alimenté par des sources internationales, dont l’influence accrue prend ses marques dans un phénomène mondial qui veut que les échanges ne s’arrêtent plus à l’économie ou les finances mais touchent aussi le droit. / Without addressing a full comparative approach that would lead to use stricter methods for comparison, this work explains the current state of the French legal system and comments on that of the current Colombian laws. What benefit is there be to conduct a study of French law affected by Colombian law comments? The objective is purely academic. It has been done to inform the Colombian jurist on individual aspects existing in a foreign legal system which has been a guide and a base of inspiration for the Colombian nation-state since its foundation.The two nations are close on the legal dimension. The law of civil liability of corporate directors does not escape this fact. The Civil liability of officers remains based on the fault, but it has experienced some adaptations. With regard to professionals of the management of companies, the liability is increased; the range of errors has gone up.The professional is treated by the law in a manner more stringent than the common individual. The existence of professional indemnity is claimed in this study.The current system existing in both countries was also complemented by new sources, justified by globalization, such as the principles proposed by the doctrine of Anglo-Saxon corporate governance. In addition to internal sources of civil liability law, the theoretical foundations of the civil liability for corporate executives is fed by international sources, thus the stronger influence makes its marks within a global phenomenon which seeks that the trade does not stop only at the economy or finance levels, but also at the Legal.
8

Donner un consentement éclairé à un soin : réalité ou fiction? Exploration de l'effectivité du consentement éclairé aux soins

Ferron Parayre, Audrey 09 1900 (has links)
No description available.
9

Insights into everyday life of a compliance officer in the Liechtenstein financial market

Graber, Nicolas 28 November 2023 (has links)
The text explores the multifaceted role of a compliance officer in the Liechtenstein financial market. Drawing parallels to Forrest Gump's life analogy, the compliance officer's routine is marked by unpredictability, earning them the reputation of either a business killer or an everyday hero. Their primary responsibility is ensuring that their company adheres to legal and regulatory requirements. The compliance officer is a vigilant source of information, staying abreast of law amendments, geopolitical developments, and fraud schemes. They act as a second line of defense, rigorously assessing business profiles and monitoring risks associated with client relationships. Additionally, compliance officers play roles as counselors/psychologists, subject matter experts, protectors, and liaisons with the Financial Intelligence Unit (FIU). The text emphasizes their liability for actions or inactions, citing examples of legal repercussions for non-compliance. Despite the challenges, the conclusion depicts compliance officers as everyday heroes contributing to the integrity of the financial industry in Liechtenstein.
10

Issues of civil liability arising from the use of expert systems

Alheit, Karin 08 1900 (has links)
Computers have become indispensable in all walks of life, causing people to rely increasingly on their accurate performance. Defective computer programs, the incorrect use of computer programs and the non-use of computer programs can cause serious damage. Expert systems are an application of artificial intelligence techniques whereby the human reasoning process is simulated in a computer system, enabling the system to act as a human expert when executing a task. Expert systems are used by professional users as an aid in reaching a decision and by nonprofessional users to solve a problem or to decide upon a specific course of action. As such they can be compared to a consumer product through which professional services are sold. The various parties that may possibly be held liable in the event of damage suffered by the use of expert systems are identified as consisting of two main groups, namely the producers and the users. Because of the frequent exemption of liability for any consequential loss in standard form computer contracts, the injured user may often have only a delictual action at her disposal. The faultbased delictual actions in SA law give inadequate protection to unsuspecting software users who incur ·personal and property damage through the use of defective expert systems since it is almost impossible for an unsophisticated injured party to prove the negligence of the software developer during the technical production process. For this reason it is recommended that software liability be grounded on strict liability in analogy to the European Directive on Liability for Defective Products. It is also pointed out that software standards and quality assurance procedures have a major role to play in the determination of the elements of wrongfulness and negligence in software liability and that the software industry should be accorded professional status to ensure a safe standard of computer programming. / Private Law / LL.D.

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