Seguindo a tendência de incorporar novas tecnologias nos processos de controle, fiscalização e auditoria, um sistema que tem ganhado relevância na atualidade é a Auditoria Contínua (AC). Esta tecnologia possibilita um controle sistemático, prévio e concomitante a ocorrência do fato, baseada fortemente em tecnologia de informação, capaz de fornecer uma garantia contínua sobre a qualidade e credibilidade das informações apresentadas de forma abrangente. No entanto, a implantação deste sistema de auditoria, por envolver aspectos comportamentais e tecnológicos complexos, tem sido objeto de diversas pesquisas ao redor do mundo. Entretanto, apesar da grande gama de pesquisas relacionada ao setor privado, pouco se tem estudado sobre o tema no setor público, sobretudo no contexto brasileiro. Na presente pesquisa, são examinados os fatores que afetam a decisão de um auditor em aceitar a AC, incluindo quatro fatores contextuais a nível institucional (Expectativa de Desempenho, Expectativa de Esforço, Influência Social e Condições Facilitadoras) e quatro características individuais (gênero, idade, experiência e voluntariedade de uso), sob a ótica da Unified Theory of Acceptance and Use of Technology - UTAUT, concebida por Venkatesh et al. (2003).A latência exagerada entre os atos administrativos e, se for o caso, a responsabilização do gestor público pelos desvios de conduta cometidos, decorre do fato de que os períodos de accountability serem retroativos, apesar de, em alguns casos, a auditoria se dar em lapsos temporais menores. Mas, se os sistemas do governo computam as informações em tempo real, que sentido teria auditar essas informações em ciclos amplos de tempo? Por que não fazê-las em tempo real?Assim, emerge o desafio de adoção de novos instrumentos de controle da gestão pública, como a AC. Vale ressaltar que a complexidade deste assunto é aumentada pelo fato de que dois aspectos estão interligados neste processo de uso de novas tecnologias. Em primeiro lugar é necessário compreender a intenção comportamental, ou seja, a aceitação destas novas tecnológicas (antecedentes - foco desta pesquisa) e, num segundo momento, até que ponto essa aceitação resultará em efetivo uso (atitude) destas tecnologias (consequentes). Os resultados indicam que os auditores do TCESP acreditam que a adoção da AC será facilitada pela percepção de utilidade do sistema e pelos ganhos de produtividade no trabalho. Ainda, que o seu esforço associado ao uso da tecnologia será favorável, portanto, aumentando sua intenção de uso da AC. Contrariando os resultados de pesquisas realizadas em organizações privadas, os resultados desta pesquisa sugerem que a Influência Socialnão é fator discriminante para os auditores aumentarem ou diminuírem sua intenção de usar a AC. Os resultados indicam ainda que, percepções positivas de Condições Facilitadoras aumentam a intenção dos auditores de usarem a tecnologia de AC, mas que essa percepção positiva em relação às Condições Facilitadoras não diminui sua Expectativa de Esforço. / Following the trend of incorporating new technologies in the processes of control, inspection and auditing, one system that has gained relevance at the present time is Continuous Audit (CA). This technology enables a systematic, prior and concomitant control of the occurrence of the event, based heavily on information technology, capable of providing a continuous guarantee on the quality and credibility of the information presented comprehensively. However, the implementation of this audit system, since it involves complex behavioral and technological aspects, has been the object of several surveys around the world. However, despite the wide range of research related to the private sector, little has been studied on the subject in the public sector, especially in the Brazilian context. In the present research, we examine the factors affecting an auditor\'s decision to accept CA, including four contextual factors at the institutional level (Performance Expectation, Expectation of Effort, Social Influence and Facilitating Conditions) and four individual characteristics (gender, age, experience and willingness to use), from the perspective of the Unified Theory of Acceptance and Use of Technology (UTAUT), designed by Venkatesh et al. (2003). The exaggerated latency between the administrative acts and, if necessary, the accountability of the public manager for the misconduct committed stems from the fact that the periods of accountability are retroactive, although in some cases, the audit takes place in lapses time. But if government systems compute information in real time, what sense would it have to audit that information over long cycles of time? Why not do them in real time? Thus, the challenge of adopting new instruments of public management control, such as CA, emerges. It is worth emphasizing that the complexity of this subject is increased by the fact that two aspects are interconnected in this process of use of new technologies. First, it is necessary to understand the behavioral intention, that is, the acceptance of these new technologies (background - focus of this research) and, secondly, to what extent this acceptance will result in effective use (attitude) of these (consequent) technologies. The results indicate that the TCESP auditors believe that the adoption of CA will be facilitated by the perception of utility of the system and productivity gains at work. Also, that your effort associated with the use of technology will be favorable, therefore, increasing your intention to use the CA. Contrary to the results of research conducted in private organizations, the results of this research suggest that Social Influence is not a discriminating factor for auditors to increase or decrease their intention to use CA. The results also indicate that positive perceptions of Facilitating Conditions increase auditors\' intention to use CA technology, but that this positive perception of Facilitating Conditions does not diminish their Expectation of Effort

This thesis is a socio-legal study of the politics of international law (i.e. the relationship between international law and international politics). There is not necessarily an accepted scope, or even direction, of this relationship but it is widely perceived to be important in international, as well as national, affairs. Still, this relationship needs to be better understood and articulated. This thesis offers a theoretical and empirical account of the phenomenon of the politics of international law, and its implications for the Chechen conflict by exploring how and to what extent one's understanding of the phenomenon is determined by culture, history, political and social context. Part One is an overview of the literature and theoretical approaches to studying the relationship between (international) law and (international) politics, as well as an analysis of sixteen face-to-face semi-structured interviews with practitioners of international law and international politics from different backgrounds and cultures. That leads to a theoretical model which is applied and verified in Part Two, a case study of the Chechen conflict. This focuses specifically on a socio-historical understanding of international law, the humanitarian and human rights movement in Russia, and the relationship between human rights law and international humanitarian law in the judgements of the European Court of Human Rights in the so-called Chechen cases. The findings of this study indicate that international politics is highly influenced by international law just as international law is affected by international politics. They both are integral parts of the international system, nevertheless, remain distinct from each other. It is therefore the politics of international law that allows international relations to take place, where politics provides the means by which the negotiations can take place and law creates specific language and provides a framework within which the debates can take place. It demonstrates that the challenges of modern times make that the two become increasingly influential on one another.

Two years after its signing into law, the Patient Protection and Affordable Care Act (PPACA), commonly called the Affordable Care Act (ACA), underwent a constitutional challenge at the Supreme Court. The Court’s decision to uphold the power of Congress in enacting most of the provisions of the ACA was regarded as a highly salient decision that is thought to have affected the public perception of the law. The focus of this thesis is to determine whether the Supreme Court was able to frame arguments used for or against the ACA in relation to the decision. By organizing and analyzing open-ended responses gathered from a panel survey both before and after the 2012 decision, I sought to determine how arguments used in discussion about the law and institutions regarding it varied after the decision. Findings show that the argument types used to explain individuals’ policy perceptions remained relatively stable throughout the waves. The study presented here offers an in-depth, micro-level effects of a real Court decision on individuals. By focusing on within-subject language change in a tight window around the decision, this approach helps clarify thinking about the relationship between the Court and public opinion.

Doctor Legum - LLD / The African Court on Human and Peoples’ Right (the Court) is the most recent of the three regional Human Rights Bodies. Envisioned by the African Charter on Human and Peoples’ Right, its structures was not planned until the Organisation of African Unity (OAU) promulgated a protocol for its creation in 1998. The Court complements the protective mandate of the African Commission on Human and Peoples’ Rights (‘The Commission’) and the Court has the competence to take final and binding decisions on human rights violations. Unlike its European and inter-American versions where their courts are integral parts of the cardinal instrument of the system ab initio, the establishment of the African Court was merely an afterthought. At the initial, protection of rights rested solely with the Commission upon African justice system which emphasises reconciliation as it is non-confrontational method of settlements of. The Commission is a quasi-judicial body modelled after the United Nations Human Right Committee without binding powers and with only limited functions covering examination of State reports, communications alleging violations and interpreting the Charter at the request of a State, the OAU or any organisation recognised by the OAU. The thesis answers the question whether the adoption of the African Court means that the African model of enforcing human rights has failed or whether having the Court constitute a concession to the triumph of the western model of law enforcement. The imperative of the 30th Ordinary Session of the OAU in 1994 where the creation of an African Court of Human and Peoples’ Rights was viewed as the best way of protecting human rights across the region would be treated. The relevance of such an examination is highlighted by the fact that the African Charter did not make any provision for the establishment of a Court to enforce the rights guaranteed thereunder. If we are to assume that justice by reconciliation has failed and should be replaced by or complimented with justice by adjudication as the primary means of conflict resolution, what guarantees are there that the latter form of justice will not also fail? This thesis therefore will critically evaluate the African Court on Human and Peoples’ Rights and assessed its potential impact on the African human rights system. It will also probe the power of the Court and see whether a clear and mutually reinforcing division of labour between it and the African Commission can be developed to promote and protect human rights on the continent. This research brings to focus an area that requires attention if the African human rights regime is to be effective. It put to test the criticism against the African Charter and the Protocol to the African Charter on the Establishment of an African Court on Human and Peoples’ Rights and also identified the present existing flaws in the African regional system. Furthermore, it ascertained whether or not, given the availability of other options, a regional Court is, in fact, the ideal mechanism for the protection of human rights in Africa.

This research comprehensively analyses how the CJEU and the WTO Tribunals interact with each other. The CJEU has refused to grant direct effect to the WTO's rulings based on unconvincing reasoning, but this has been deemed acceptable because it is necessary to preserve the scope of manoeuvre of the EU's political institutions, and the application of the consistent interpretation principle to the WTO's rulings could balance out the absence of direct effect. So far, the CJEU has cautiously applied the consistent interpretation principle to the WTO's rulings. While the CJEU has construed EU legislation in conformity with the DSB's reports, it did so without referring to such reports. In the future, the CJEU should regularly and explicitly interpret EU law in a manner that is consistent with the WTO's rulings. Moreover, the CJEU's case law reveals that the Nakajima exception's application has been limited, and transformed into a method of the consistent interpretation doctrine. Thus, the CJEU should apply the Nakajima exception in cases where the EU has amended its legislation to implement the WTO's rulings, and interpret the amended legislation consistently with the WTO's rulings. The absence of direct effect for WTO's rulings produces an excessive burden on the EU Member States and their citizens. Therefore, when the reasonable period of time has passed and the EU has not taken any action, or when the compliance panel announces that the amended legislation still infringes on WTO law, the CJEU should grant direct effect to the WTO's rulings. Moreover, WTO tribunals rarely refer to related CJEU judgments to support their decisions. Therefore, when WTO tribunals have to rule on a matter that the CJEU has already decided on and they agree with the decision, they should apply the consistent interpretation principle to the CJEU's decision.

Le sujet de la thèse de doctorat porte sur "le contrôle de la Cour des comptes sur la gestion publique et sur l’anticorruption administrative."La brûlante actualité de ce sujet résulte du récent "Classement de la corruption perçue" - le « Corruption Perception Index 2014 de Transparency International» - publié en Décembre 2014, qui, sur la base des évaluations des observateurs internationaux sur le niveau de corruption de 175 pays du monde place l'Italie, sur le podium (avec la Roumanie, la Grèce et la Bulgarie) des Pays les plus corrompus parmi ceux qui font partie de l'Union européenne.Ces données qui imposent au législateur italien une profonde réflexion sur les «moyens» utilisés et à utiliser dans la lutte contre la corruption administrative, se situent dans un moment de grandes difficultés économiques et financières pour l'Etat italien, à cause de la propagation du phénomène de la corruption administrative dans les administrations publiques.Toutefois, il convient de noter que, à partir d'une analyse de l'histoire récente de la législation nationale, il surgit la tentative de l'État italien de mettre fin à ce phénomène par des techniques et des instruments autres que ceux de la loi pénale.D’ une part, il suffit de rappeler que, dans la même année, 2012,le législateur italien , avec la « loi Severino » ( 190/2012) envisagé,pour la première fois de manière organique et suivant une approche administrative, la «pathologie » de la corruption (par exemple, à travers la nomination d'une «autorité nationale de lutte contre la corruption, ou par la promotion de l'éthique publique,de la transparence administrative). D’ autre part, avec le décret loi 174/2012 (converti dans la loi 213/2012) afin de remédier à la détérioration progressive de la finance locale, causée par les nombreux scandales impliquant certains des Conseils régionaux italiens, a lancé une phase de la réforme du système de contrôle, débouchée sur l'émanation du décret loi 174/2012 intitulé "Renforcement de la participation de la Cour des comptes au contrôle sur la gestion financière des collectivités locales."La thèse de doctorat analyse,donc, l’ effervescence du législateur italien dans le domaine du contrôle de la Cour des compte safin de mettre fin au phénomène de la corruption administrative focalisant aussi l’« attention », en termes de comparaison, àl’ organisation française.Le dernier chapitre du travail est, en fait, consacré à l'approfondissement du thème de la lutte contre la corruption administrative et au rôle joué par la Cour dans l’ organisation française qui, en effet, presqu’ une décennie avant l'Italie, en 1993, a élaboré une loi organique visant à lutter contre la corruption administrative, la loi Sapin.En bref par le biais d’ une comparaison entre le système français et le système italien ce travail vise à encourager la réflexion sur la question délicate des contrôles de gestion de la Cour des comptes sur les administrations publiques et sur la lutte contre la corruption. / The general theme discussed in the doctoral thesis focuses on"the control of the Court of Auditors on public management andadministrative Anticorruption".The current importance of this theme is evident if only weconsider the recent "Feels Ranking of Corruption" - the CorruptionPerception Index 2014 of Transparency International-published in December 2014 that, in reporting the assessments of internationalobservers on the level of corruption of 175 countries of the world, putsItaly on the podium (together with Romania, Greece and Bulgaria) ofthe most corrupt countries among those belonging to the EuropeanUnion.These data require the Italian legislature a deep reflection onthe strategies adopted or that will be adopted in the fight againstadministrative corruption, especially in a time of great economic andfinancial difficulties for the Italian state, which derived among otherthings, from the spread of the phenomenon of administrativecorruption in public administrations.Importantly, from the analysis on the recent history of thenational legislative landscape it has also to be noted the attempt of theItalian state to put a stop to the phenomenon of the corruption alsowith more strategies and tools than those typical of criminal law. For istance in 2012 the Italian legislature approved on the onehand, the so-called law Severino (law 190 / 2012) which prescribes,for the first time in an organic way, an administrative approach to the"disease" of corruption (through, for example, the appointment of a'National Anti-Corruption Authority, the promotion of ethics public,the administrative transparency), and on the other hand, the decree 174/2012 (converted into Law 213/2012), entitled "Strengthening ofthe participation of the Court of Auditors in auditing the financialmanagement of local authorities", which represent a starting point fora phase of reform of the controls in order to remedy the gradualdeterioration of the local finance, also caused by numerous scandalsinvolving some of the Italian regional councils, has launched a phaseof reform of the controls.The doctoral thesis, which analyzes the "leaven" of the Italianlegislature and the attempt to put a stop to the phenomenon ofadministrative corruption also turn the 'attention', in a comparison key,to the French law. The last chapter of the thesis is, in fact, dedicated to thedeepening of the theme of the fight against administrative corruptionand the role played by the Court of auditors in 'French law whichalmost a decade before Italy ( in 1993) drafted a comprehensive lawaimed at combating administrative corruption (the so-called LoiSapin).In summary, the thesis through a comparison of the French lawand Italian law, aims to encourage reflection not only on the delicate issue of the controls of the Court of Auditors on public managemen tbut also on administrative anticorruption.

Gagaku, ancient Japanese court music and dance, known today as a traditional performing art, has over a thousand years of history since its introduction from the East Asian mainland. Despite the fact that the study of Japanese musicology, history and classical literature has attracted scholarly attention for many years, much fundamental research in the historical records and documents still remains to be done. In fact, the most important primary source used in this study, the Kyōkunshō, composed in 1233 by Koma no Chikazane (1177–1242) is known as the oldest Japanese synthetic treatise on music and one of the three major treatises that relate to Japanese court music. Although the Kyōkunshō is such a valuable resource, detailed research has commenced recently, but it has produced noteworthy achievements in the field of Japanese traditional music and its history. Nevertheless, the study of gagaku in the Insei period (from the late eleventh to the late twelfth century CE) has not yet fully succeeded in clarifying the nature of Japanese medieval music, and the lack of analysis of its role in the body politic needs to be addressed. Against this background, this study aims at answering the relations between gagaku and politics from the late Heian to the early Kamakura era. Building on existing studies, this thesis adopts a quantitative method of textual analysis combined with a close reading of the Kyōkunshō and pertinent texts. The methods used for this research entail abstracting data pertaining to historical performances that are described in the Kyōkunshō and analysing this corpus both quantitatively and in the context of contemporary textual and other sources. This reading of the Kyōkunshō reveals that gagaku had an important ritual function as shōgon 荘厳 (“adornment, embellishment, spectacle”) of the nation; that is, throughout the period in question performances of music and dance in gagaku are an integral part of the body politic, both its political activity and its understanding of itself as a metaphysical entity. The study further indicates that the significance of gagaku developed from the political sphere to the social and popular spheres. Study of the pertinent textual corpus has shown that Kyōkunshō was composed during a transitional period when two further understandings of gagaku developed. Firstly, a concept known a posteriori as ‘ongaku ōjōshisō 音楽往生思想, the concept of attaining heaven by playing music’ (Minamitani, 2001). Here, gagaku functioned as a medium for bonding the person who has mastered the music, to the Buddhist Pure Land (jōdo, understood as a kind of paradise); popular belief in the power of music played an important role. Secondly, there evolved the (similarly a posteriori) concept of ‘geidōshisō 芸道思想, the philosophy of the way of performance’ (Ogi, 1977). In this understanding, music was regarded as independent of any political or religious influence and mastered for its own sake. Certainly, a critical reading of key episodes in the Kyōkunshō furnishes evidence that it had been performed as musical amusement since the middle of the Heian period at the latest. Thus the thesis demonstrates that gagaku retained a strong connection to politics during the period in question but surely fulfilled other functions outside the political framework, and that these non-political functions also had their roots prior to the medieval period. The thesis’s critical apparatus includes a transcription of the whole text, rendering the mainly classical Chinese (kanbun) original into modern Japanese readings (kakikudashibun 書き下 し文), an exercise which requires crucial interpretations of Chinese syntax. An English translation of the first scroll of the Kyōkunshō is also provided.

European citizenship is a concept whose importance has increased since it was introduced in the Maaastricht Treaty. One significant actor, perhaps the most significant actor, for making EU-citizenship into more than a symbolic concept. However, the Court has been criticised, most notably by Fritz Scharpf (2009), for undermining national sovereignty and legitimacy of the Member States and strenghtening the EU’s liberal character, at expense of the republican element in national democracies. This study takes a stand against Scharpf’s portayal of the EU-as an extremely liberal polity by examining six of the Court’s rulings on Union citizenship. It  answers  the  research question:  how closely does  the  EU-citizenship  align with either a  republican or liberal  understanding of citizenship? The results points towards a greater presence of republican mores in EU-citizenship than one might expect and that the Court takes an active role in strengthening republican elements.

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Using a set of 4708 observations, we analyze the impact of Dodd-Frank on shifting cases from federal courts to administrative courts. Overall, we find that there is a higher probability of a case being an administrative proceeding post Dodd-Frank. In addition, we find a higher average total payment for administrative proceedings post Dodd-Frank, and a lower average total payment for federal court cases post Dodd-Frank. We also find a higher average disgorgement payment for administrative proceedings post Dodd-Frank. While this finding could be the result of the SEC shifting more complex and thus higher paying cases from federal courts to its own, we find that the SEC is not shifting cases strictly away from federal courts that have the highest average payments. Higher average disgorgement payments are simply the result of the SEC litigating more cases with higher average payments in general. Lastly, we find a higher probability of settling for administrative proceedings overall. However, settlement rates for administrative proceedings decrease post Dodd-Frank. This finding reflects an overall decrease in the SEC’s “home court” advantage and undermines the argument that the SEC is shifting weaker cases to its own courts.