Before entering into a democratic dispensation, South African military and defence systems were constituted by seven disparate armed forces. The transformation of South Africa from a separatist state introduced renewed efforts and challenges to integrate what was once a divided military corps and society. In 1994, the formation of the South African National Defence Force (SANDF) was born out of the effort to integrate various statutory and non-statutory armed forces in South Africa, including forces from former TBVC states. Through a phenomenological inquiry, integration experiences of former TBVC Armed Force members into the new SANDF structure are investigated. The study aimed to find out from the former TBVC force members how they were affected by the integration process and what their perception with regards to the effectiveness of the integration process on enhancing representation on all rank levels in the new SANDF was. The findings from in-depth semi-structured interviews with 16 such members indicate that transformation of South Africa’s military outfit into an integrated system is not exactly an epitome of a new and different yet cohesive and unified structure. The notion of ‘integration’ is as such cast as essentially a problematic one where inequalities still reflect in how former statutory and non-statutory force members are treated particularly with regards to promotion opportunities. In addition, there are perceived lingering vestiges of a previous separatist system such as the use of Afrikaans language as a medium of instruction and communication, previous SADF policies which helps produce the idea of integration as more a process of absorption instead. Despite this problematisation of integration processes in shaping how the new SANDF outfit is currently experienced by members, there are perceived benefits from the change brought about by ‘integration’ of forces. Some benefits are as tangible as individual career advancement, while others tend to reflect impacts at systemic level of family where members indirectly profit from the reorganisation and call for adjustment to new settings and structures that followed integration / Research / M.A. (Research Consultation)

Den till sjöss vanliga nålhackan som används vid rostskyddsarbete avger kraftigt stötande vibrationer som kan skada användaren efter extensiv användning. Syftet med denna studie var att klarlägga hur mycket vibrationer ett däcksmanskap kan utsätts för under en normal arbetsdag samt vilka hälsorisker som föreligger vid användning av nålhackan. Två metoder har använts för att genomföra studien. En fältstudie användes för att ta reda på vilka hand- och armvibrationsnivåer ett däcksmanskap kan komma upp i vid arbete med nålhacka. Detta skede via loggning av tid som nålhackan använts på fyra olika fartyg och resultatet ställdes sedan mot lagstadgade insats- och gränsvärden för hand- och armvibrationer. En litteraturundersökning användes för att komma fram till hur hand- och armvibrationer, HAV, påverkar arbetaren och vilka risker som föreligger vid HAV-exponering. Fältstudieresultatet visar att genomsnittsvärden överskred arbetsmiljölagens lagstadgade gränsvärden för hand- och armvibrationer. Resultatet från litteraturstudien tyder på att däcksmanskapsyrket skulle kunna vara en riskfaktor för utvecklande av hand- och armvibrationssyndrom, HAVS, som kan ge symtom såsom vita fingrar, försämrad finmotorik och greppstyrka. / At sea, the needle scaler is a commonly used tool for removing rust and preparing steel surfaces for new paint. Prolonged exposure to its strong vibrations can cause harm to the user. The purpose of this study was to determine the amount of vibration exposure a seaman working on deck with needle scalers can reach during a normal working day, and how this exposure can affect the worker’s health. To accomplish this, two methods were used. A field study was used, aimed to determine the daily vibration exposure, by logging the time needle scalers were used on board four different merchant ships. A literature search was used aimed at examining how hand- arm vibration, HAV, affect the worker and what risks HAV-exposure can generate. The result from the field study showed that the average vibration values ​​exceeded European statutory limits. The result from the literature study showed signs that the deck seaman profession may be a risk factor in developing hand- and arm vibration syndrome, HAVS, with symptoms such as impaired dexterity, white finger syndrome and reduced grip strength in the hand as possible risks.

會計與財務報導之功能在於幫助企業主管透過財務資訊，分析歸納以作成各項經營管理決策。缺乏良好財會管理的企業，往往無法永續經營。而壽險業因為營運方式複雜，影響社會安定層面廣大，在各國均為受高度監理的特殊行業。由於我國尚無專屬保險會計原則，監理單位與壽險公司經營者無法根據保險公司之財務報表真實反映其經營成果，從而有效達到監理目的或防範保險公司所面臨的潛在風險。 先進國家如美國之財務會計準則委員會曾多次提出與美國保險業財務會計準則相關之規範。例如1982年針對保險業提出第60號「保險業會計及報導」，其後陸續發布第97號「保險業長期保險契約與投資已實現利得與損失之會計與報導」、第113號「短期契約與長期契約再保險會計處理與報導原則」公報等。對於保險業會計處理原則之規範可稱相當完備。 本論文依據國內壽險會計處理原則及美國相關財務會計準則公報之原理原則，擷取實際保險公司財務報表，依據不同會計制度下之相關規範，計算出其中差異。實證結果發現，有別於美國會計制度分別是一般公認會計原則(GAAP)及法定會計原則(SAP)；國內壽險業會計制度、會計環境假設不明確，財務會計參酌法定會計（或稱監理會計）的概念，使得財務報表未能呈現壽險公司實際經營成果，因此造成會計制度無法與國際接軌。 本論文認為；現在國內既存新舊保險公司營運方式不同，保險財務複雜度高。國內保險公司引用美國會計準則雖可改善目前缺失，但必須作全面周全考量。顧全業者立場，考慮可能之衝擊，配合監理機關與實務可行性，持續進行，方能獲得最佳成效。 / Finance and Accounting reports have the function of providing business managers financial information. Through analysis and consolidating of this information the managers may make sound decisions in business operations. A company without sound finance and accounting management usually won’t last for long. Due to its complicated operation methodology, and the great impact to social security, life insurance industry is often under high degree supervisory of government in every country. In Taiwan there is no exclusive insurance accounting principles, as a result, the government supervisory unit and life insurers can’t have a standardized financial reporting to reflect their operation result truly, nor can they effectively achieve supervisory objectives or prevent the potential risks which insurers face. Developed countries such as U. S. has the Financial Accounting Standards Board, (FASB) raises many times related guidelines of US insurance industry’s accounting principles. For example in 1982 the Board raised FAS 60, and FAS 97, FAS 113 in later days. Such guidelines of insurance accounting principles are sufficient for the business operations needs. This paper is developed based on the Taiwan life insurance accounting process principles and US related financial accounting guidelines, taking the financial reports of one insurer as example, to calculate the variance under two different sets of accounting regulations. Our finding is, unlike the US accounting system which is based on Generally Accepted Accounting Principles, (GAAP) and Statutory Accounting Principle, (SAP), Taiwan’s life insurance accounting system, underlying assumptions are not clear enough, as well as the concept of adapting Statutory accounting (or supervisory accounting), makes our financial reports not able to present the real operating results of life insurers. As a result our accounting system fails to align with international practices. This paper suggests that, In Taiwan there are both newly set up insurers and insurers established for long time, while their business models are different, under the complicated insurance. Applying the US accounting principles may improve certain defects, however we must make comprehensive assessment, balance the insurers’ view, consider possible impact, comply with supervisory unit, and feasibility of practice, then implement consistently to obtain the best effects.

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

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.

Comparison liability of statutory representatives for company's debts in case of breach of the duty to strive to avoid insolvency and wrongful trading The aim of thesis is to compare liability of statutory representatives for company's debts in case of breach of the duty to strive to avoid insolvency and wrongful trading. The reason for choosing this topic was discussion which was last two years about extent of liability of statutory representatives for company's debts in case of breach of the duty to strive to avoid insolvency in Czech Republic. The work is divided into three chapters. Chapter one provides a general overview of the liability of statutory representatives for company's debts in case of breach of the duty to strive to avoid insolvency. It explains very wide extent of personal liability which the legislature provided not only to members of the boards of directions, but also the influential and controlling person Business Corporation. Furthermore, I analyze the enactment of the new duty to strive to avert bankruptcy and its impact on the members of the board of directors, as well as the newly enacted type of liability, based on a judicial decision. This part deals with questions such as, what extent can be expected in this type of liability, how will accessorial guarantor relationship or what...

Made available in DSpace on 2016-04-26T20:21:01Z (GMT). No. of bitstreams: 1 Gisele Ilana Lenzi.pdf: 1028212 bytes, checksum: 33032eda736d662a5996b20804eec719 (MD5) Previous issue date: 2012-05-31 / Conselho Nacional de Desenvolvimento Científico e Tecnológico / This dissertation was developed and grounded on Consumers‟ Rights and Bank Contracts, more specifically on the Precedent 381 of the Superior Court of Justice (Brazil).The aim of this paper is to analyze the applicability of the statutory control and its consequences in consumption relationships of bank contracts. Exploratory research with deductive reasoning supported by bibliographic techniques to assemble jurists‟ prevailing opinion, and court precedents, including bank actions data in the consumption market were applied. It is organized in three chapters to enable encompassing proposed theme. Firstly, we analyze the general contractual legal transaction basis and its compliance with constitutional and civil principles. Then, we discuss the consumers‟ rights and their principles, contractual abusive terms and clauses with occasional reviews. In the third chapter, we approach bank special contracts focusing on the judicial activity-freezing phenomenon, showing procedural institutes to advance and accelerate lawsuits solution. We also approach the choice process for the best decision of the arbitrator/justice, mainly on grounds of reasonableness and proportionality. The result of the research indicates the incoherent effect caused by occasional use of the Precedent 381 of the Superior Court of Justice in the defense of the consumer, considering the elimination of such statutory control, provided it does not meet its purpose, disrespecting consumers‟ rights, with an exclusive privilege to supply bank. Furthermore, it discredits the ideal of justice by treating subjects of rights as objects / O tema escolhido para desenvolver esta dissertação abrange o direito do consumidor e os contratos bancários, especificamente quanto à disciplina contida na Súmula 381, emanada do Superior Tribunal de Justiça. O objetivo é analisar a aplicabilidade deste comando legal e suas consequências nas relações de consumo que tangenciam os contratos bancários. Para esta tarefa foi utilizada como suporte metodológico a pesquisa exploratória com raciocínio de ordem dedutiva e a técnica bibliográfica para reunir doutrina e jurisprudência, além de dados sobre a ação dos bancos no mercado de consumo. Quanto à organização, o trabalho está dividido em três capítulos, necessários para circundar a temática proposta. Primeiramente é analisada a base do negócio jurídico contratual geral e sua submissão aos ditames constitucionais e civis. Passa-se, em seguida, a discorrer sobre o direito do consumidor, abarcando os princípios em destaque, as partes e as cláusulas contratuais abusivas e eventual revisão. No terceiro capítulo, com a abordagem do contrato especial bancário, foca-se o fenômeno do congelamento da atividade judicante, demonstrando os institutos processuais para aceleração da solução de demandas e, nesse contexto, o processo de escolha da melhor decisão, pelo julgador, principalmente pelo prisma do pensamento que orienta a proporcionalidade e a razoabilidade. O resultado da pesquisa aponta o efeito desarmônico causado pela eventual aplicação da Súmula 381 do Supremo Tribunal de Justiça ao sistema de defesa do consumidor, merecendo ser extirpado tal comando do ordenamento jurídico por não cumprir com a sua finalidade, já que desrespeita frontalmente os direitos do consumidor com um privilégio exclusivo ao banco-fornecedor, além de sua aplicação desprestigiar o ideal da justiça ao tratar o sujeito de direito como objeto

Revisorn anlitas för att ge ett oberoende yttrande som ska säkerställa pålitligheten i företagensfinansiella rapporter. Denna tilltrosskapandande effekt kan endast uppnås om revisorn görsina bedömningar och fattar beslut utan att låta sig påverkas av andra personers viljor ellerönskningar. Att revisorn är oberoende är särskilt viktigt i de fall revisorernas arbete påverkarintressenters beslutsfattande. Diskussionen kring revisorns oberoende i samband medtillhandahållandet av fristående rådgivning har debatterats flitigt. Vissa menar att denfristående rådgivningen medför positiva effekter på revisionen, medan andra anser att denborde förbjudas då den utgör ett hot mot revisorns oberoende och påverkar förtroendet förbranschen. Genom införandet av revisionspaketet står revisionsbranschen inför nyaregleringar av oberoendet och den fristående rådgivningen. Denna uppsats ämnar fördjupadiskussionen och undersöka varför det kan upplevas som ett problem när en revisionsbyrå, irollen som oberoende kontrollorgan, erbjuder både fristående rådgivning och revision.Frågeställningen besvaras med hjälp av relevanta teorier, modeller och intervjuer medrevisorer, intressenter samt normgivande organ. Den fristående rådgivningen kan medföra attrevisorn inte uppfattas som oberoende och kan utmana förtroendet hos allmänheten. Vidarekan det upplevas som ett problem när den fristående rådgivningen sker på revisionsklienter.Medias skildring av debatten, att det verkar föreligga ett förväntningsgap samt en bristandetransparens kan även det vara bidragande orsaker till problematiken. Revisionspaketet kankomma att öka transparensen, minska förväntningsgapet samt stärka förtroendet för branschenoch kan således komma att minska problematiken med att ett oberoende kontrollorganerbjuder både fristående rådgivning och revision. / Program: Civilekonomprogrammet

Das nationale Recht wird mehr und mehr durch EG-Recht beeinflussst. In diesem Zusammenhang ergeben sich bei denjenigen EG-Rechtsakten, die anders als EG-Verordnungen nicht unmittelbar in den Mitgliedstaaten gelten, sondern von diesen in nationales Recht umgesetzt werden müssen, vielfältige Probleme. Diese Probleme behandelt der Verfasser aus der Sicht des Anwalts in einer Weise, dass diejenigen, die sich in der Praxis mit derartigen Umsetzungsfragen zu beschäftigen haben, wertvolle Hinweise für eine konkret zu lösende Umsetzungsproblematik erhalten. Ergänzt und damit noch transparenter werden seine Lösungsvorschläge dadurch, dass der Verfasser sie im zweiten Teil der Untersuchung auf die konkrete Fragestellung anwendet, inwieweit es zu einer Umsetzung bzw. ordnungsgemäßen Umsetzung der in den Jahren 1988 bis 2001 erlassenen Fleischhygienegebührenrechtsakte der EG gekommen ist.<br /> Diese Arbeit wurde betreut von Professor Dr. D.C. Umbach an der Universität Potsdam. <br /> <br /> Aus dem Inhalt: Abgrenzung der Umsetzungszuständigkeit zwischen Bund und Ländern. Anforderungen an das Vorliegen eines Umsetzungsaktes sowie an eine ordnungsgemäße Umsetzung. Rechtsfolgen bei Umsetzungsverstößen. Prozessuale Fragen. / National law finds itself more and more influenced by EC law. Within this context those EC legal acts who have no direct legal validity in the member states, unlike EC regulations, and which have to be transposed in national law by them, produce diverse problems. These problems are treated by the author from the point of view of a lawyer in such a way, that those who have to deal with these questions of transposition in their practice, find valuable indications for tangible solutions of transposition problems. The proposed solutions are supplemented and therefore more transparent since the author applies these solutions in the second part of his treatise to a concrete statement of problems, i.e. to what extent the EC legal acts concerning meat inspection fees have been transposed, respectively, transposed in due from in the years 1988 until 2001.<br /> The paper has been tutored by Prof. Dr. D. C. Umbach of the University of Potsdam. <br /> <br /> From the content: Delimitation of the competence of transposition between the federal state and his federal states. Requirements concerning the presence of an act of transposition as well as transposition in due form. Legal consequences of any non-transposition. Procedural questions.

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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>