A reestruturaÃÃo produtiva provocou uma sÃrie de mudanÃas organizacionais que levaram as empresas a buscar uma nova organizaÃÃo do trabalho, que fosse capaz de responder Ãs inovaÃÃes tecnolÃgicas, à construÃÃo de um novo perfil do trabalhador e à recriaÃÃo do estilo de gerenciar. Com relaÃÃo ao novo estilo gerencial, este estudo objetiva analisar a gestÃo participativa, do ponto de vista da gerÃncia mÃdia de uma instituiÃÃo bancÃria, com relaÃÃo ao gerente geral de sua agÃncia. Para tal, utiliza-se de um roteiro que estuda a gestÃo participativa no bojo da reestruturaÃÃo produtiva bancÃria, para que se possa compreender a complexidade do contexto em que està inserida a empresa pesquisada. Da pesquisa bibliogrÃfica, colhe-se a diretriz que enuncia a influÃncia do modelo de racionalidade à percepÃÃo da prÃtica da gestÃo participativa. Desse modo, o roteiro estabelecido vale-se tambÃm do modelo de racionalidade substantiva como referÃncia à gestÃo participativa. A hipÃtese geral do estudo à a de que a percepÃÃo de participaÃÃo està associada ao estilo de gestÃo, que, por sua vez, sofre influÃncia do estilo de comunicaÃÃo e da adoÃÃo de valores Ãticos na tomada de decisÃo. A pesquisa à de cunho exploratÃrio-descritivo e se utiliza da tÃcnica de survey para coletar e analisar os dados da pesquisa de campo, que ocorreu posteriormente à pesquisa bibliogrÃfica. A pesquisa de campo trabalha com amostras paralelas das cidades de Fortaleza e Teresina. O resultado colhido permite descrever que os respondentes de Teresina possuem uma percepÃÃo mais positiva de participaÃÃo, com relaÃÃo ao gerente geral de suas agÃncias, do que aqueles lotados em Fortaleza. Aspectos como estrutura organizacional e comunicaÃÃo ascendente sÃo revelados como fatores que condicionam negativamente a percepÃÃo da gerÃncia mÃdia nas duas cidades. Tanto a discrepÃncia do resultado encontrado entre as duas cidades, como os aspectos que envolvem a estrutura organizacional e a comunicaÃÃo ascendente necessitam ser mais detalhados, o que poderia ser objetivo de futuros estudos. / The productive reorganization provoked a series of organizational changes that made companies search for a new way of work organization, in order to respond to the technological innovations, to the construction of a new profile of workers and new creation of management style. Regarding the new managemental style, the objective of this paper is to analyze the participative management, under the point of view of an average management of a banking institution, with regard to the general manager of the agency. In order to understand the complexity of the context in which the researched company is inserted, a script that studies the participative management in the productive banking reorganization is used. Bibliographical research indicates the influence of the rationality model in the perception of the practice of the participative management. In this manner, the adopted script also uses the substantive rationality model as a reference to the participative management. The general hypothesis of this paper is that the participative perception is associated with the management style, that, in turn, is influenced by the communication style and the adoption of ethical values in the decision taking. The research is explorative and descriptive, using survey technique to collect and to analyze the field research data, that took place after the bibliographical research. The field research works with parallel samples of the cities of Fortaleza and Teresina and it shows that regarding the general manager of the agency, the Teresina respondents have a more positive perception of participation, than those in Fortaleza. Organizational structure and ascending communication are negative perception conditioning factors of the average management in both cities. The discrepancy in the results found in both cities, as well as organizational structure and the ascending communication aspects requests a further study that could be the objective of future papers.

RESUMO O risco da emissão de opinião inadequada acerca das demonstrações contábeis é algo presente nos trabalhos pertinentes a auditoria independente, demandando especial atenção, tanto por parte das empresas responsáveis pela condução dos exames, pelos órgãos que regulamentam a profissão, como também pela sociedade em geral. Para que possa expressar devidamente sua opinião, o auditor emprega uma série de técnicas que o levam a ganhar convicção e a confiar nas informações a serem divulgadas. A extensão dos testes substantivos realizados para este fim, é determinada mediante a conjugação de fatores como a qualidade dos controles internos mantidos na organização, revelada pelas conclusões obtidas nos testes de aderência, e a consciência dos riscos que alcançam, tanto a auditoria em si, como também, a entidade auditada. Este trabalho se propõe a apresentar pesquisa envolvendo o estudo sobre controles internos; os riscos da auditoria e os riscos que norteiam a entidade auditada, os quais têm sido alvo de discussões e debates no mundo inteiro, e ainda, a influência que estes exercem na extensão e profundidade dos procedimentos de auditoria aplicados. Apresenta, com detalhes, os riscos que mais preocupam as empresas de auditoria na condução de seus exames, especificando e enfatizando sua relação com a extensão dos testes realizados. É incluída aqui ademais, pesquisa de campo, envolvendo as empresas de auditoria, conhecidas como “big five”, no sentido de investigar o modo como estas operam atualmente, identificando os riscos mais relevantes, apontados particularmente, por cada uma delas. Palavras - chave: Controle interno, Risco, Teste Substantivo, Teste de Aderência. / ABSTRACT The risk involved on expressing an inadequate opinion about Financial Statements is something present on independent audit works, demanding special attention from the auditing firms, the society and the professional regulators agencies as well. In order to express his opinion precisely, the auditor uses techniques that lead him to be convinced and trust the information that will be published. The scope of the substantive tests used for this purpose, is determined by using a combination of factors such as quality control, revealed by the results of adherence tests and the acknowledgment of the risks involved on the audit work as well as the client’s risk. This document intends to present a research involving the study of internal control, the risks of the audit itself and the risks of the auditing companies, which has been target of researches and debates all over the world, as well as the influence they have over the audit techniques. Details are shown, covering the risks that mostly worry those companies, specifying and emphasizing the necessary scope on the tests. The following is a field research involving the “big five” audit companies, focusing on the way they do the business today, identifying the most relevant risks, commented specifically by each one of them. Keywords: Internal Control, Risk, Substantive Test, Adherence Test.

O presente trabalho apresenta uma pesquisa que teve por objetivo analisar as motivações e justificativas dos fruticultores da Serra Gaúcha para associar-se a organizações. Foram utilizadas como fundamento, duas bases teóricas: os princípios, objetivos e características das organizações cooperativas e o paradigma paraeconômico segundo as proposições de Guerreiro Ramos. A pesquisa de campo foi realizada em caráter qualitativo, através de contato com associados, ativos e não ativos e ou não associados, com interesse e sem interesse em associar-se à organizações cooperativas agropecuárias, que trabalham com armazenagem, classificação e comercialização de frutas in natura. O contato com esses fruticultores pertencentes a Região 4 da OCERGS – Organização das Cooperativas do Estado do Rio Grande do Sul, denominada Serra foi realizado através da técnica bola-de-neve e se constituíram então no público-alvo desta pesquisa. Os instrumentos de coleta de dados constituíram-se de entrevistas semi-estruturadas, pesquisa documental e observação direta e, para análise dos dados adotou-se o método de análise de conteúdo. A análise de dados aconteceu levando em consideração o aspecto externo do sistema social de acordo com as dimensões propostas na lei dos requisitos adequados e, por um conjunto de categorias de valores, que configuram o aspecto interno do sistema social. Ao final se expõem as razões que levam os fruticultores a associar-se ou a abandonarem as organizações cooperativas nesta região, identificando que tipo de racionalidade orienta suas decisões. / The present work presents a research that had for objective to analyze the motivations and justifications of Serra Gaucho's fruit growing to associate to organizations. They were used as foundation, two theoretical bases: the beginnings, objectives and characteristics of the cooperative organizations and the paradigm paraeconômico according to Guerreiro Ramos propositions. The field research was accomplished in qualitative character, through contact with associates, assets and no assets and or no associates, with interest and without interest in associating to agricultural cooperative organizations, that work with storage, classification and commercialization of fruits in natura. The contact with those Area 4’ fruit growing of OCERGS Organization of the Cooperatives of the State of Rio Grande do Sul, denominated Serra was accomplished through the technique ball-of-snow and they were constituted then in the public-objective of this research. The data collection instruments were constituted of semi-structured interviews, document retrieval and direct observation. The method of content analysis was adopted for analysis of the data. The data analysis happened taking into account the external aspect of the social system in agreement with the dimensions proposed in the law of the appropriate requirements and, for a group of categories of values, that configure the internal aspect of the social system. At the end the reasons that take the fruit growing to associate or abandon the cooperative organizations in this area were exposed, identifying what rationality type guides their decisions.

Submitted by Marilene Donadel (marilene.donadel@unioeste.br) on 2018-02-28T18:08:03Z No. of bitstreams: 1 Jefferson_Nascimento_2018.pdf: 1803987 bytes, checksum: 82fe868d3f27350dd570888ba7b05873 (MD5) / Made available in DSpace on 2018-02-28T18:08:03Z (GMT). No. of bitstreams: 1 Jefferson_Nascimento_2018.pdf: 1803987 bytes, checksum: 82fe868d3f27350dd570888ba7b05873 (MD5) Previous issue date: 2018-02-07 / The present dissertation examines the work of Ellen Meiksins Wood in order to understand: (1) how the conception of social class changes in the renewal of historical materialism presented by E. Wood; (2) how this change has repercussions on the analysis of the political role of the social class; (3) and how this change relates to the concept of Democracy thought by the author. The starting point is the author's observation that contemporary democracy cannot face class exploitation, since citizenship is not determined by socioeconomic status and civic equality in contemporary democracies does not impact class inequality. Thus, from the insights and suggestions elaborated by E. P. Thompson, the historian and political theorist Ellen Wood proposes to analyze the relevance of politics as an instrument of social domination and the place of specifically political conflicts in the processes of transition between the different modes of production and in overcoming class domination. Therefore, the proposal is to deepen the theoretical efforts to think class as relation and process and to increase the knowledge about the political role of the working class in the constitution of Substantive Democracy. The first result concerns the concept of class operated by E. Wood, who sees a theoretical advance in the proposition of E. P. Thompson. This leads us to the second result: class conception is related to a specific historical context. In “certain historical conditions, class situations generate class formations.” It is experience, as an effect of objective determinations – relations of production and class exploitation – which brings together heterogeneous groups. This understanding results in a new possibility to reflect the working class in times of flexible accumulation and theories that support fragmentary analyzes of the world. The third result is that we live in a formal democracy where free labor is dominant, but it is exalted from an ideology that justifies the subjection of the worker to capitalist disciplines. With the separation of the civic condition from the class situation, the civil liberty of the worker is neutralized by the economic pressures of capitalism. For instance, class equality is something very different from ethnic or gender equality, since, in some sense, formal equality can be extended to different ethnic or gender groups without threatening the capitalist system – the same cannot be said in relation to class equality. Thus, respecting the plurality of human experience cannot mean “the dissolution of historical causality”. / A presente dissertação empreende análise na obra de Ellen Meiksins Wood, visando compreender: (1) como a concepção de classe social se modifica na renovação do materialismo histórico apresentada por E. Wood; (2) como essa redefinição repercute nas análises sobre o papel político da classe social; (3) e como a referida modificação se relaciona com o conceito de Democracia pensado pela autora. O ponto de partida é a constatação da autora de que a democracia contemporânea não pode enfrentar a exploração de classe, pois a cidadania não é determinada pela condição socioeconômica e a igualdade cívica nas democracias contemporâneas não impacta a desigualdade de classe. Desse modo, a partir de insights e sugestões elaboradas por E. P. Thompson, a historiadora e teórica política Ellen Wood propõe analisar a relevância da política como instrumento de dominação social e o lugar dos conflitos especificamente políticos nos processos de transição entre os diferentes modos de produção e na superação da dominação de classe. Assim, a proposta é aprofundar os esforços teóricos para pensar classe como relação e processo e ampliar o conhecimento sobre o papel político da classe operária na constituição da Democracia Substantiva. O primeiro resultado diz respeito ao conceito de classe operado por E. Wood, que enxerga um avanço teórico na proposição de E. P. Thompson. Isto nos leva ao segundo resultado: a concepção de classe se relaciona a um contexto histórico específico. Em “determinadas condições históricas, situações de classe geram formações de classe”. É a experiência, como efeito das determinações objetivas – relações de produção e exploração de classe –, que reúne grupos heterogêneos. Esse entendimento traz uma nova possibilidade de refletir a classe operária em tempos de acumulação flexível e de teorias que suportam análises fragmentárias do mundo. O terceiro resultado é que vivemos em uma democracia formal onde o trabalho livre é dominante, mas é exaltado a partir de uma ideologia que justifica a sujeição do trabalhador às disciplinas capitalistas. Com a separação da condição cívica da situação de classe, a liberdade civil do trabalhador é neutralizada pelas pressões econômicas do capitalismo. Por exemplo, a igualdade de classe é algo muito diverso da igualdade étnica ou de gênero, pois, em certo sentido, a igualdade formal pode ser extensível para diferentes grupos étnicos ou de gênero, sem ameaçar o sistema capitalista – o mesmo não se pode dizer em relação à igualdade de classe. Assim, respeitar à pluralidade da experiência humana não pode significar “a dissolução da causalidade histórica”.

The aim of this paper is to explore how the Rwandan state has motivated its increased prioritization of family planning (FP). The paper seeks to understand whether the state’s increased promotion of FP is a result of Rwanda’s strong commitment to gender equality or part of a broader development agenda. By applying theories of substantive representation of women and smart economics, the paper investigates if the state considers enhancing women’s sexual and reproductive health and rights (SRHR) as a goal in itself or as a means to reach their broader development goals. The method which has been selected is text analysis. The texts which are analyzed are government documents from the time of the emergence of the FP programme. The main findings of this paper suggest that the state’s main motive for the increased prioritization of FP is driven by the development agenda rather than a gender-sensitive approach. Nevertheless, there are statements in the texts which the paper connects to theories of substantive representation of women, however, the development rational corresponding with the idea of smart economics is more recurrent. The paper finds that the hypothesis building on the theory of smart economics finds the strongest support and therefore suggests that the Rwandan states consider FP to be a means to achieve broader development goals.

Progres of Criminal Law in 18th Century in Our Countries Abstract This thesis attempts to show certain aspects of the progress of the criminal law in the 18th century in the Czech Crown Lands. It mainly focuses on substantive criminal law and captures its evolution by comparison of selected instruments of law contained in analyzed criminal codes, which are sorted in chronological order. The thesis is composed of an introductory, three chapters and a conclusions. The introduction briefly defines topic and basic terminology used in this thesis and also mentions existing literature. The chapter one is subdivided into three parts. The first part deals with the state of the sources of criminal law at the begining of 18th century and than mainly focuses on the codification of the municipal law and also on The Renewed Constitution. Next part of the chapter is aimed at the criminal code of Joseph I and at the criminal code of Maria Theresa, which were published in the 18th century. The last part concentrates on two more criminal codes, namely criminal code of Joseph II and also criminal code of Francis II, both being influenced by the philosophy of the age of enlightenment, while the later being published in the 19th century. The second chapter delivers a summary of selected instruments of substantive criminal law....

The home of a debtor has never enjoyed specific statutory protection against forced sale in the individual debt enforcement and insolvency procedures in South Africa. In Jaftha v Schoeman and Others; Van Rooyen v Stoltz and Others (2005 (2) SA 140 (CC)) and Gundwana v Steko Development CC and Others (2011 (3) SA 608 (CC)), the Constitutional Court recognised that in the individual debt enforcement process execution against a debtor's home, even where it has been mortgaged in favour of a creditor, may constitute an unjustifiable infringement of the right to have access to adequate housing, provided by section 26 of the Constitution. The effect of these decisions is that, in every case in which a creditor seeks to execute against a person's home, a court must consider "all the relevant circumstances" to determine whether execution is justifiable, in terms of section 36 of the Constitution. The absence of a properly constructed framework, incorporating clear substantive and procedural requirements, within which these recently established principles must be applied, has led to divergent approaches in the courts and a lack of clarity regarding circumstances in which execution against a debtor's home will be permitted. Further, courts have not considered the impact of section 26 and other rights on the position where a debtor's home is realised by the trustee of an insolvent estate in terms of the Insolvency Act 24 of 1936. This has given rise to a number of unanswered questions as well as to a lack of predictability that potentially hold adverse consequences for bond finance, commerce, and the economy generally. The need to balance the competing interests emphasises the necessity for a coherent contextual framework within which forced sale of a debtor's home may occur. This thesis examines issues surrounding forced sale of a debtor's home in South Africa. It compares the position in other legal systems and suggests mechanisms and an appropriate method, or process, for inclusion in statutory provisions to regulate the forced sale of a debtor's home in both the individual debt enforcement and insolvency procedures in South Africa. / Thesis (LLD)--University of Pretoria, 2012. / Mercantile Law / unrestricted

The equity side of the court of exchequer "is by far the most obscure of all the English jurisdictions," declared Plucknett. The purpose of this essay is to shed some light upon this court and to explore its jurisdiction, to introduce its staff, to discover its procedures, to explain its equity records, and perhaps to render Plucknett's statement obsolete. Institutional history has an unfortunate tendency to dryness and remoteness, which coupled with the author's literary short-comings portends a tedious undertaking for the reader of this work. However, a reminder of the immense importance- of institutional history for both the lawyer and the historian will, hopefully, overcome this initial discouragement. Substantive law is inextricably intermingled with the procedures of the court; the practicalities of the prosecution of a lawsuit can never be neglected. Of initial and fundamental importance is that for which the petitioner prays. In practical terms this was a remedy for a grievance or a complaint; in larger terms and in the context of this study, this was the prayer for equitable relief. This study demonstrates that equity was bigger than the chancery and that others besides the lord high chancellor had a hand in its development . It is true that the court of chancery was the most important court of equity, but the existence of an alternative high court of equity in the exchequer had a significant effect upon the development of equity and upon the chancery itself.

This diploma thesis summarizes the development of protection of competition in the Czech Republic in the comparison with EU Competition Law. I focused on undertaking concentrations, one of the three fundamental pillars of a competition protection. The description of last tendencies in the EU law explains its current values that are typical for Czech law system nowadays. First two chapters include analysis of harmonization of Czech and European competition law in the area of control of concentrations between undertakings. I tried to find solution of problems joined with the harmonization based on the opinions of Czech law specialist in the next chapter. The closing part of the thesis focuses on the last novelization in September 2009. There are also critique and recommendation included in the last chapter.

The statutory auditor is required to submit an independent professional opinion about whether the financial statements give a true and fair view of the financial situation of the company and whether the financial statements are prepared in accordance with applicable accounting standards. Auditor reinforces credibility of information included in financial statements. External users are then able to make reasonable economic decisions based on those financial statements. Auditor performs many activities during audit and substantive procedures are one of them. Substantive procedures are tests of account balances and transactions that auditor performs to obtain information about the completeness, accuracy and relevance of the financial records. The goal of the theoretical part of the thesis is to describe the development of the audit profession, applicable legal and ethical standards regulating the audit profession and describe all the stages of the audit process. The goal of the practical part is to describe and audit of fictional manufacturing company with a focus on substantive procedures that the auditor performs on tangible and intangible assets.