Den 1 juli 2013 meddelade Högsta förvaltningsdomstolen (HFD) beslut i ett mål gällande kvittningsrätten för kapitalvinster och kapitalförluster på delägarrätter. Frågan som be-handlades i målet var om aktiebolaget hade rätt att kvitta sina kapitalförluster mot kapital-vinsterna som uppkommit i den utländska delägarbeskattade juridiska personen. HFD beslutade att neka aktiebolaget möjligheten till kvittning på grund av att lagstöd saknades. Denna bedömning väcker frågor, då aktiebolag som väljer att placera delägarrätter i del-ägarbeskattade juridiska personer får en mindre utsträckt kvittningsrätt vid jämförelse om delägarrätterna hade placerats direkt i aktiebolaget. Vid närmare granskning av kvittnings-möjligheterna kan det konstateras att även kvittningsrätten för kapitalförluster (inte bara kapitalvinster) på delägarrätter i delägarbeskattade juridiska personer är begränsade, vid jämförelse om motsvarande kapitalförluster hade uppkommit direkt i aktiebolaget. Be-gränsningarna för kapitalförlusterna på delägarrätter i delägarbeskattade juridiska perso-ner innebär att kapitalförlusten ska kvoteras till 70 % innan kvittning kan ske, vilket inte är ett krav om kapitalförlusten hade uppkommit direkt i aktiebolaget. Vidare finns varken en sparanderegel eller en koncernkvittningsregel att tillgå i 48 kap. 27 § IL, vilket finns om kapitalförlusten hade uppkommit direkt i aktiebolaget enligt 48 kap. 26 § IL. Frågan som uppkommer är hur dessa begränsningar står i förhållande till den skatterätts-liga neutralitetsprincipen, där den skattskyldiges val ska styras i minsta möjliga utsträck-ning av skattesystemet. Avsteg från denna princip kan göras i syfte att motverka oönskad skatteplanering. Av en samlad bedömning anser skribenterna att samtliga begränsningar av kvittningsrätten för delägarrätter ägda via delägarbeskattade juridiska personer är oför-enliga med neutralitetsprincipen. Detta grundar skribenterna på att aktiebolag som väljer att placera delägarrätter via delägarbeskattade juridiska personer missgynnas ur ett skatte-mässigt perspektiv, vid jämförelse om delägarrätterna hade placerats direkt i aktiebolaget. iii En av de motiveringar som har anförts av lagstiftaren har varit att motverka oönskad skatteplanering. Denna motivering anser skribenterna inte vara hållbar för att rättfärdiga dessa begränsningar. Reglerna borde därmed ändras så att kvittningsmöjligheten på delä-garrätter ägda via delägarbeskattade juridiska personer blir lika omfattande som om delä-garrätterna hade ägts direkt av aktiebolaget. Den framtida existensen av kvittningsrätten på delägarrätter har diskuterats av lagstiftaren och det återstår att se ifall den kommer att avskaffas eller inte. / July 1, 2013, the Supreme Administrative Court (SAC) announced a decision in a case concerning the right to set off of capital gains and losses on securities. The question that was raised in the case was whether the Swedish company had the right to set off their capital losses against capital gains arisen in the foreign part-owner taxable legal person. SAC decided to deny the company the right to set off due to lack of legal support. This decision raises questions, because companies that chooses to place securities in part-owner taxable legal persons gets less extended rights to set off, in comparison to if the securities had been placed directly in the Swedish company. By a closer examination of the possibilities to set off, it can be concluded that the right to set off of capital losses (not just capital gains) on securities in part-owner taxable legal persons are limited, in comparison to if the corresponding capital losses incurred directly in the Swedish com-pany. The limitations of capital losses on securities in part-owner taxable legal persons means that the capital losses should be subject to a quota of 70 % before set off can occur, which is not a requirement when capital losses incurred directly in the Swedish company. Furthermore, there is neither a carry forward rule nor an intra-group set off rule in Chap-ter 48. 27 § Swedish Income Tax Act (SITA), which exists if the capital losses incurred directly in the company according to Chapter 48. 26 § SITA. The question that arises is how these limitations stand in relation to the principle of neutrality where the taxpayer's choices should be controlled as little as possible by the legal tax system. Derogations from this principle can be made in order to coun-teract undesirable tax planning. By an overall assessment the writers consider that all limitations to set off of secu-rities owned via part-owner taxable legal persons are incompatible with the principle v of neutrality. The reason for this opinion is that a company who chooses to place securities via part-owner taxable legal persons is affected adversely from a tax per-spective in comparison to if the securities were owned directly by the Swedish com-pany itself. According to the writers, there is no sustainable justification for these limitations. The rules should therefore be amended so that the set off possibilities on securities owned via part-owner taxable legal persons should be as extensive as if the securities were owned directly by the Swedish company. The future existence of the set-off right on securities has been discussed by the legislature and the future will tell if it will be abolished or not.

Between 1921 to 1941, Canada and Japan were close trading partners. The end of World War II provided the two countries with the opportunity to resume their former economic relationship. However, Japan was a defeated country, lacking in resources and credit, and subject to the Occupation led by the Supreme Commander of the Allied Powers. In contrast, Canada was left with a strong economy and political independence. In 1945, Canada was invited to participate in the Far Eastern Advisory Commission that later became the Far Eastern Commission in 1946. In August 1946, Canada established a Liaison Mission at its former Legation in Tokyo. Using archival material, this study explores how trade was conducted between 1945-1951 and explains how Canada and Japan redeveloped their economic relationship during the challenging years of Occupied Japan.

La Cour suprême du Canada (« Cour ») prône « ses propres valeurs» dans la détermination des droits économiques des Autochtones, dont la prédominance des intérêts économiques des non Autochtones, ainsi que la protection du couple souveraineté canadienne/primauté du droit. Ces valeurs sont maintenues avec constance par la Cour, malgré l'évolution du cadre juridique canadien applicable aux revendications des droits économiques par les Autochtones. Ce mémoire démontre que, depuis la constitutionnalisation des droits économiques des Autochtones en 1982, le domaine de la preuve - tant par l'invocation de règles de preuve que par l'appréciation de la preuve - est le principal outil invoqué par la Cour en rhétorique au soutien de la détermination des droits économiques des Autochtones selon ses propres valeurs. De plus, notre recherche nous a également permis de formuler plusieurs critiques relatives à l'indiscipline de la Cour dans l'application du domaine de la preuve dans les décisions portant sur les droits économiques des Autochtones. / When determining the scope of Aboriginal economic rights, the Supreme Court of Canada (« Court ») values the economic interests of non-Aboriginals and the reaffirmation of Canadian sovereignty/rule of law over Aboriginal claims. These values are advanced by the Court despite developments in the Canadian legal framework applicable to Aboriginal economic rights claims. This thesis demonstrates that, since 1982, when Aboriginal economic rights were granted constitutional protection, the Court began to utilize the law of evidence to justify the espousal of their values when determining the scope of Aboriginal economic rights. The Court manipulates both its weighing of the evidence and the rules of evidence in order to justify their values. My research has led me to develop several criticisms related to the methodology used by the Court in its manipulation of the rules and in its appreciation of evidence.

Magistro baigiamajame darbe išanalizuota į veiklos audito specialistų veiklą nukreipta kompetencija, jos turinys ir pripažinimas Europos AAI, įvertintas Europos AAI atstovų požiūris į veiklos audito specialistų sertifikavimo galimybę. Pirmoje darbo dalyje atskleista veiklos audito samprata, vieta ir reikšmė audito sistemoje, Europos AAI veiklos audito raida bei esminiai veiklos audito bruožai. Antroje dalyje atskleista veiklos audito specialistų samprata, kompetencija ir strateginiai individo kompetencijos tobulinimo būdai. Trečioje dalyje nustatomi į veiklos audito specialistus nukreiptos kompetencijos elementai: asmeninės savybės, žinios ir įgūdžiai, išsilavinimas, darbo patirtis, audito patirtis, auditorių mokymai. Ketvirtoje dalyje įvertinami į veiklos audito specialistų veiklą nukreipti kompetencijos elementai bei palyginamas šių kompetencijos elementų pripažinimas Europos AAI, nustatomi Europos AAI atstovų požiūriai į veiklos audito specialistų sertifikavimo galimybę. / The goal of master’s thesis is to analyse performance audit specialists competence, its content which is pointed to their activity, appreciation by Europe’s SAI and evaluate Europe’s SAI representatives attitude towards the possibility to certificate the performance audit specialists. In the first part of master’s thesis performance audit conception, its place and significance in the audit system, Europe’s SAI evolution of performance audit and fundamental performance audit features are revealed. In the second part of master’s thesis author unclosed the conception of performance audit specialists, competence and strategic individual competence development methods. In the third part of master’s thesis it is determined the performance audit specialists competence elements of content: personal features, knowledge, skills, background, work experience, audit work experience, auditor’s education. In the fourth part of master’s thesis the author evaluated performance audit specialists elements of competence and compared appreciation of these competence elements by different Europe’s SAI, defined Europe’s SAI attitudes towards the possibility to certificate performance audit specialists.

Despite being similarly concerned with the legitimacy of law under conditions of diversity, political and legal theorists currently seem to differ significantly in the role they would reserve for religious reasons in public decision-making processes. Religious arguments that would generally be considered inappropriate if not inadmissible in a courtroom are increasingly viewed as acceptable and even desirable contributions to debate in the political public sphere. The author argues that the existence of this disconnect can be explained by the special challenges that religion poses for constitutional adjudication which in turn should inform our understanding of the judicial decision-making function. Constraints inherent to constitutional courts that make them effective institutions for concrete dispute resolution significantly limit their ability to engage seriously with the normative challenges posed by religious diversity. We should thus properly understand the role of constitutional adjudication as peripheral in matters of public policy that intersect with questions of religious difference. / Graduate

The 1980s witnessed a judicial “rights revolution” in Canada characterized by the Supreme Court of Canada striking down both federal and provincial legislation which violated the rights guaranteed by the 1982 Charter of Rights. The lack of a similar judicial “rights revolution” in the wake of the 1960 Canadian Bill of Rights has largely been attributed to the structural difference between the two instruments with the latter – as a “mere” statute of the federal parliament – providing little more than a canon of construction and (unlike the Charter) not empowering the courts to engage in judicial review of legislation. Yet this view contrasts starkly with how the Bill was portrayed by the Diefenbaker government, which argued that it provided for judicial review and would “prevail” over other federal legislation. Many modern scholars have dismissed the idea that the Bill could prevail over other federal statutes as being incompatible with the doctrine of parliamentary sovereignty. That is, a bill of rights could only prevail over legislation if incorporated into the British North America Act. As such, they argue that the Diefenbaker government could not have intended the Bill of Rights to operate as anything more than a canon of construction. However, such a view ignores the turbulence in constitutional thinking on parliamentary sovereignty in the 1930s through 1960s provoked by the Statute of Westminster. This era produced the doctrine of “self-embracing” sovereignty – in contrast to traditional “Dicey” sovereignty – where parliament could limit itself through “ordinary” legislation. The effective author of the Canadian Bill of Rights, Elmer Driedger, was an adherent of this doctrine as well as an advocate of a “purposive” approach to statutory interpretation. Driedger, thus, drafted the Bill based upon the doctrine of self-embracing sovereignty and believed it would enjoy a “purposive” interpretation by the courts, with the Bill designed to be as effective at guaranteeing rights as the Statute of Westminster was at liberating Canada from Imperial legislation.

馬來西亞華人的年節習俗與神話傳說，結合了在地化生活經驗的實踐，融通多元種族的文化習俗，也沿襲繼承了傳統，在文化抉擇認同感上是具有革新的適應性與長遠的價值觀，這項象徵著宇宙歷史永恆的回歸，賦予了每個檳榔嶼華人經歷一個生命禮俗的「通過儀式」而產生不朽的生命能量。 檳榔嶼鍾靈毓秀，位於馬來西亞北部，享有印度洋上的「綠寶石」和「東方明珠」稱譽，自1786年開埠迄今，具有逾2百多年悠久歷史，是馬來西亞第二大城市，更是擁有華裔族群最多的一個州屬 。以檳榔嶼華人年節習俗與神話傳說作為一個研究個案，是基於檳榔嶼原初為南渡馬來半島的華人移民定根的橋頭堡，並且佔全國華人人口比例最多的一個州屬，而且州的主政權一直以來是由華人所主導。 隨著華裔先民的南遷移居定根，華人年節文化薪火相傳地在異域開枝散葉，有關華人的年節習俗和神話傳說也就隨著傳統文化的傳播，注入在地新文化元素，形塑出具有特殊性的檳榔嶼華人年節文化與華人年節的神話傳說、民間故事和傳統習俗。年節習俗和相關神話傳說的傳承，千百年來一直被完整地保留在那永恆的神聖時空，並且與時並進，衍生出非凡的象徵意義和文化意涵，深深地影響著檳榔嶼的華人世俗社會。 本論文主題分為三大部分，探討檳榔嶼「華人年節習俗與傳統文化」，專注於華人年節的一些傳統風俗習慣、文化與宗教祭祀信仰，並結合在地化的生活禮儀，反映出移民原生情感聯繫的移植，充滿了兆驗和禁忌；「年」的傳說在時間和空間中所產生的概念與面向、特殊的人日撈生慶祝儀式、新春廟會活動的象徵意義以及峇峇娘惹的元宵節活動，展現出先民在日常生活中的原始思維方式，經過長期的經驗累積、生活情境體會、人生成長智慧的啟發，以及生命禮俗的通過儀，詮釋出華人社群文化的認同與文化混生現象。 其次，華人在新春節日中的祈福求財啟智慧的民俗信仰與傳統習俗文化的傳承關係密切，本文將探討福、祿、壽、喜、財等五福神話傳說的來源與發展，尤其是檳榔嶼華人最為重視的地域性福德正神廟請火祈願儀式以及五方五土龍神與唐番地主財神的敬奉，更是充滿著華人對佛、道、民間信仰的神明傳說、神聖空間特性、象徵意義的崇高想像，以及背後所涉及隱匿性的黨派組織所構成的華人社會根源，尤其與華人日常生活習俗息息相關。 最後一部分將探討檳榔嶼華人對天公信仰的崇拜，天公信仰是檳榔嶼各籍華裔社群，尤其是閩南籍福建人士認為天大過年的一個節日，這也是一種原始情懷的延伸，從原初華人聚集的姓氏橋周姓橋民及天公壇古廟每年盛大的祭拜天公儀式當中，可以窺視究竟。本論文亦試圖結合臺灣與檳榔嶼華人春節慶典與民間習俗傳說的世俗經典文化，作互文性的比較，從中區別兩地華人傳統春節慶典儀式和春節習俗傳說在生活層次條件下的發展。 / The study of this topic is with great value. It is important to compare with the differences of the Chinese new year festival and customary legends between Taiwan and Penang , then it should promote the understanding between each other. The traditional Chinese new year festival in Penang intergrated the multi-enthic cultures and customs, either to inheritate the traditional, or to create the new local culture from the cultural identity. Penang Island is established in 1786, which is the second largest city with most enthic group of Chinese lived. It is located at the northern part of Malaysia Penisula and known as “Emerald” or “Pearl of Orient” on the Indian Ocean. This thesis is study mainly on the traditional Chinese New Year Customary Legends of Penang Island. The Chinese New Year Culture is moved with the Chinese anscestors accordingly and spread widely on the island. The Traditional Chinese New Year customary legends are dessimanated with new local culture elements which added into it, and becomes the unique custom in the region that affected the local born Chinese of Penang Island thoroughly. The main topic of the thesis is divided into three parts, firstly, to study the traditional and regeneration of the Chinese New Year. It is related to various traditional customs, cultures and beliefs in religious worship which integrated with the local etiquette. Secondly, to study the God of wealth in folk custom, especially the custom legend regarding about the Penang Fu De Zheng Sheng(God of wealth) in lightening the ritual fire ceremony. Lastly but no least, to study the Supreme God festival in Chew Jetty.

A presente tese investigou quais foram, como foram produzidas e quais os motivos para a produção das doutrinas jurídicas utilizadas pelo Supremo Tribunal Federal para decidir os habeas corpi relativos a casos políticos dos estados e distrito federal entre 1906, a partir da tensão surgida durante o governo Afonso Pena entre os correligionários de Pinheiro Machado e a base de sustentação do presidente no Congresso, e 1915, ano do assassinato do senador. Foi empregada a obra de Michael Stolleis como referencial teórico, que busca articular história, história do direito e história da ciência do direito, utilizando o termo “história” não apenas com o significado de mudanças fáticas e normativas, mas também com o de expressão, preparação e compreensão intelecto-linguística dessas mudanças, tratando-se sempre da interação entre a transformação histórica e um pensar que conceitua, podendo o pensamento preceder os acontecimentos ou segui-los, comentando-os e interpretando-os. A presente tese foi dividida em dois capítulos. No primeiro, trata-se do surgimento da primeira república, suas características básicas, instituições relevantes para a presente tese e a cultura jurídica do período, com análise das faculdades, livros, perfil dos juristas etc. Esse capítulo é importante para balizar os limites das discussões político-jurídicas, por exemplo, e para ver que a forma como os juristas decidiram os processos no STF no período investigado não constituiu uma “exceção”. No segundo capítulo, sendo realizada a divisão das seções de acordo com os governos do presidentes no período pesquisado, é analisada a relação do STF com a política no período pesquisado, mediante a análise dos processos de habeas corpus relativos a casos políticos dos estados e distrito federal. O auge da tensão foi durante o governo Hermes da Fonseca, durante a política das salvações e a posterior reação pinheirista, quando vários casos políticos foram judicializados e parte dos ministros do tribunal era identificada com o hermismo, outra parte identificada com o pinheirismo (ambos os grupos normalmente aliados), assim como parte era identificada com a oposição. Foi um claro momento de divisão do STF na primeira república. No contexto de uma formação superior distante da excelência, marcada pelo autodidatismo, muitos dos ministros eram bons juristas de acordo com aqueles padrões, tendo conhecimento das doutrinas e autores, nacionais e estrangeiros, relevantes naquele tempo e espaço, e eram capazes de elaborar doutrinas jurídicas de aparência sofisticada, convincentes, sem contradições lógicas grosseiras, a partir de um amplo e desconexo quadro de referências nacionais e estrangeiras, com o objetivo de defender suas posições. Eram os “jurisconsultos adaptáveis” (Seelaender) em ação. Para identificar a estratégia doutrinária adotada pelos ministros, entendeu-se que a análise isolada de doutrinas do habeas corpus, desconsiderando o contexto político da época e discussões jurídicas paralelas sobre teorias de intervenção federal, estado de sítio, controle de constitucionalidade e separação de poderes, seria muito despistadora. É fundamental compreender a interação entre essas teorias no pensamento jurídico dos atores pesquisados. Foi necessário compreender como essas teorias funcionavam de forma combinada nos votos proferidos pelos juízes em casos políticos para compreender a atuação dos ministros. Por exemplo, por um lado, pode-se ver que o hermista Enéas Galvão concomitantemente costumava atribuir ao habeas corpus um escopo mais amplo de proteção e de decidir que o Poder Judiciário não poderia controlar a constitucionalidade da intervenção federal e do decreto de estado de sítio emitido pelo Presidente da República. Por outro lado, pode-se ver que o perrepista Pedro Lessa concomitantemente atribuía ao habeas corpus um âmbito mais restrito de proteção, funcionando de forma semelhante a uma ação possessória, na forma como formulava o habeas corpus como meio apto para proteger “a liberdade-condição, a liberdade-meio, a fim de que se possa exercer a liberdade-fim”, e decidia que o Poder Judiciário poderia controlar a constitucionalidade da intervenção federal e do estado de sítio emitido pelo Presidente da República, e estabelecer limites, dando aos estados governados por oligarcas em oposição ao governo federal - com quem ele e sua facção estavam intimamente ligados - mais espaço para, ao mesmo tempo, evitar uma intervenção federal e lidar com oposicionistas locais nos estados. Claro, ao lado de juristas mais sofisticados, como Enéas Galvão e Pedro Lessa, havia outros menos sofisticados, que, além de adotar uma visão mais delimitadora do habeas corpus e do controle de constitucionalidade, e uma visão mais amplificadora da intervenção federal e do estado de sítio, tentavam resolver os casos de forma mais simples, com base exclusiva em questões processuais. Esse era o caso, e. g., do pinheirista Pedro Mibielli. / This PhD dissertation investigated which were, how they were produced, and what were the motives for the production of legal doctrines used by the Brazilian Supreme Federal Court to decide the habeas corpora on political cases from the states and the federal district between 1906, from the arising tension during the Afonso Pena government between supporters of Pinheiro Machado and the president's support base in Congress, and 1915, the year of the senator's murder. It was employed as a theoretical framework the work of Michael Stolleis, which seeks to articulate history, legal history, and science of legal history, using the term “history” not only with the meaning of factual and normative changes, but also the meaning of expression, preparation, and intellectual and linguistic understanding of these changes, since it is always the interaction between historical change and conceptual thinking that conceptualizes, being the thought able to precede the events or follow them, commenting on them and interpreting them. This PhD dissertation has been divided into two chapters. In the first one, it is dealt with the emergence of the first republic, its basic characteristics, relevant institutions for this work, and the legal culture of the period, with the analysis of law schools, books, the lawyer’s profile, etc. This chapter is relevant to mark the boundaries of legal-political discussions, for instance, and to see that the way lawyers decided the cases in the Supreme Court in the researched period did not constitute an “exception.” In the second chapter, being held the division of sections according to the governments of presidents in the researched period, it is analyzed the STF's relationship with politics in the researched period by the analysis of habeas corpus procedures relating to political cases of states and district federal. The height of the tension was during Hermes da Fonseca’s government, during the politics of salvation and the subsequent pinheirista reaction when several political cases were judicialized and part of the judges of the court was identified with the hermismo, another part was identified with the pinheirismo (both usually allied groups) and part was identified with the opposition. It was a clear moment of STF’s division in the first republic. In the context of a higher education far from excellence, marked by self-education, many of the judges were good lawyers according to those standards, with knowledge of the doctrines and authors, national and foreigners, relevant at that time and space, and were able to create sophisticated legal doctrines, with a compelling appearance and without gross logical contradictions, from a broad and disjointed framework of national and international references, in order to defend their positions. They were the “adaptive lawyers” (Seelaender) in action. To identify the doctrinal strategy adopted by the judges, it was understood that the isolated analysis of the habeas corpus doctrines, disregarding the political context of the time and parallel legal discussions on theories of federal intervention, state of siege, constitutional review, and separation of powers, would be very misleading. It is essential to understand the interaction between these theories in the legal thinking of the researched actors. It was necessary to understand how these theories worked combined in the opinions cast by the judges in political cases to understand the actions of the judges. For example, on the one hand, one can see that the hermista Eneas Galvão concomitantly used to assign habeas corpus a broader scope of protection and decide that the judiciary could not review the constitutionality of federal intervention and state of siege decree issued by the President. On the other hand, one can see that the perrepista Pedro Lessa concurrently attributed to habeas corpus a narrower scope of protection, operating similarly to a possessory action, in the way he formulated the habeas corpus as a means able to protect “the freedom- condition, the freedom-means, so that it can be exercised the freedom-end,” and decided that the judiciary could review the constitutionality of federal intervention and the state of siege issued by the President, narrowing their scope, giving the states ruled by oligarchs in opposition to the federal government - with whom he and his faction were closely linked - more room to, at the same time, avoid federal intervention and deal with local opposition in the states. Of course, alongside more sophisticated lawyers, such as Eneas Galvão and Pedro Lessa, there were other less sophisticated, which, in addition to adopting a more bounding view of habeas corpus and judicial review, and a further amplifying vision of federal intervention and state of siege, tryed to solve the cases more simply, exclusively based on procedural matters. This was the case, e. g., of the pinheirista Pedro Mibielli.

In 2016, the three Auditors General of the Swedish National Audit Office asked to be relieved of their positions after a period of intense criticism in the media. Swedish journalists had revealed that they all three had acted in ways that were not compatible with the office, and even in some cases against anti-corruption rules. However, it was also revealed that the staff resistance to the organisational change brought about by the three auditors had also contributed to the ongoing conflict within the agency. This paper aims to deepen the understanding of the situation within the agency and of how the change management methods used caused a conflict between the staff and the organisational leadership. I look into how the organisational transformation was accomplished and what the consequences were for performance auditors as a profession. The material consists primarily of interviews with employees of the performance audit department of the Swedish National Audit Office, and has been supplemented with independent audits of the organisational change within the agency and with media coverage. The material is analysed from the perspective of theories of change management as well as professionalism and new managerialism. The analysis of the gathered materials demonstrates that the change management and the resulting new working situation for the performance auditors was brought about through a leadership that ran roughshod over the professional needs and complaints of the performance auditors. It is highly likely that this is the critical reason for the crisis that occurred within the institution and later led to the resignation of the Auditors General. It seems, in fact, that the employees of the agency turned to media with compromising information because they wished to remove the leadership for other reasons. The outside pressure and lack of support from within the organisation made it then impossible for the auditors to continue in their positions.

Apesar de o direito ser feito para trazer estabilidade à sociedade e garantia a seus membros, hoje em dia no Brasil esse propósito não se verifica adequadamente como deveria. Este trabalho se concentra na segurança jurídica, uma expressão no direito romanogermânico que contém a idéia de como o direito deve dar ao povo um sentido de certeza e também embasa a coisa julgada e o controle de constitucionalidade. Na verdade, o sentido de estabilidade no direito brasileiro está em crise. Este estudo procura saber o motivo e tenta achar uma resposta na doutrina e nas decisões do Supremo Tribunal Federal para entender como isso afeta a coisa julgada e o controle de constitucionalidade. A conclusão leva à idéia de que o modelo de controle difuso de constitucionalidade sem a vinculação obrigatória dos precedentes, combinado com um enfoque no controle concentrado e abstrato de constitucionalidade é a causa de vários problemas, afetando não apenas o conceito de coisa julgada mas também trazendo danos à segurança jurídica. / Altough law is made to bring stability to the society, and assurance for its members, nowadays in Brazil its purpose is not occurring properly and as it should do. This work focuses on legal security, a term in civil law that contains the idea of how law must give people a sense of certainty, and also supports the res judicata and judicial review. Actually, the sense of stability in Brazilian law is in crisis. This study wonders why and tries to find an answer in jurisprudence and in the Supremo Tribunal Federal (Brazilian supreme court) decisions to understand how it affects the institutes of res judicata and judicial review. The conclusion leads to the idea that a judicial review model without stare decisis combined with the classic civil law constitutional court is the cause of several problems, affecting not only the concept of res judicata but also damaging the legal security.