Proefschrift Maastricht. / Lit. opg.

Thesis--Halle-Wittenberg. / Includes bibliographical references.

Thesis (doctoral)--Ludwig-Maximilians-Universität, Munich. / Bibliography: p. 397-403.

Habilitationsschrift--Salzburg. / Bibliography: p. [xvii]-xxiv.

[pt] Na obra A Common Law Theory of Judicial Review: The Living Tree, Wil Waluchow apresenta uma concepção alternativa para cartas de direito e para revisão judicial em sede de controle de constitucionalidade. O autor visa demonstrar as vantagens e a legitimidade democrática na adoção de cartas constitucionais escritas e de juízes como agentes capazes de encontrar o que chama de moralidade constitucional da comunidade. Para isso, Waluchow propõe a concepção de que as cartas mesclem pontos fixos e flexíveis, de modo a ser capaz de conferir a segurança jurídica necessária sobre determinados direitos aos indivíduos, mas promovendo certa flexibilidade sobre como e em que casos os direitos devem ser reconhecidos e ponderados. A análise de Waluchow se volta para direitos que, via de regra, são prescritos em linguagem aberta, que demandam a mensuração de sua incidência por meio de escolha oficial informada face aos casos concretos. Tal característica ocorre em razão da relevante influência da moral sobre os supracitados direitos, pois sua interpretação se modifica e evolui ao passo que o mesmo ocorre na moralidade social. Para construir sua fundamentação, Waluchow se propõe a apresentar e responder às objeções que, segundo ele, possuem maior força argumentativa, sendo seu maior expoente Jeremy Waldron. Nesse sentido, o presente trabalho se volta a apresentar o modelo proposto por Waluchow a ser adotado nas democracias constitucionais e em seguida expor a análise de outros autores sobre sua obra. A partir disso, avalia-se criticamente a viabilidade prática de sua proposta, os pontos a serem mantidos e os que devem ser reformados ou melhor fundamentados pelo autor em sua contribuição ao debate jurídico-interpretativo da norma constitucional. / [en] In his work A Common Law Theory of Judicial Review: The Living Tree, Wil Waluchow presents an alternative conception for charters of law and for judicial review in the context of constitutional review. The author aims to demonstrate the advantages and democratic legitimacy of adopting written constitutional letters and judges as capable agents to find what he calls the community s constitutional morality. For this, Waluchow proposes the concept that the charters merge fixed and flexible points, in order to be able to provide the necessary legal certainty on certain rights to individuals while promoting certain flexibility on how and in which cases rights should be recognized and weighted. Waluchow s analysis turns to rights that, as a rule, are prescribed in open language that demands the measurement of their incidence, through informed official choice in the face of concrete cases. This feature is due to the relevant influence of morals on the aforementioned rights, as their interpretation changes and evolves while the same occurs in social morality. To build his foundation, Waluchow proposes to present and answer the objections that, according to him, have greater argumentative force, with its greatest exponent being Jeremy Waldron. In this sense, the present work turns to present the model proposed by Waluchow to be adopted in constitutional democracies and then exposes the analysis of other authors about his work. From this, the practical feasibility of its proposal is critically evaluated, the points to be maintained, and those that must be reformed or better substantiated by the author in his contribution to the legal debate to interpret the constitutional rule.

Bakgrund: Studenters uppfattning om sitt blivande yrke överensstämmer inte alltid med vad de upplever när de kommer ut i arbetslivet, det finns ett förväntnings-realitetsgap. När studenten övergår till nyanställd kan det uppstå en verklighetschock. För att få en praktisk koppling till den teoretiska utbildning som de akademiska lärosätena tillhandahåller, kan studenten genomgå en verksamhetsförlagd utbildning (VFU). I Sverige är det i dagsläget åtta lärosäten som erbjuder VFU som en del av ekonomutbildning med inriktning redovisning/revision. Syfte: Syftet med studien är att utforska hur VFU påverkar redovisnings- och revisionsstudenters uppfattningar om revisorsassistenters arbetsuppgifter, roller och ansvar. Genomförande: En förstudie genomfördes där tre revisorsassistenter intervjuades för att ge oss en tydlig bild om revisorsassistenters arbetsuppgifter, roller och ansvar. Dessa intervjuer låg sedan till grund för utformningen av en enkät som skickades ut till redovisnings- och revisionsstudenter på de lärosäten som erbjuder VFU inom ramen för utbildningen. Detta för att identifiera redovisnings- och revisionsstudenternas uppfattningar om revisorsassistentens arbetsuppgifter, roller och ansvar. Slutsats: Vår slutsats är att VFU inte tycks ha någon större påverkan på redovisnings- och revisionsstudenters uppfattningar om revisorsassistentens arbetsuppgifter, roller och ansvar. Ett svagt samband har kunnat identifieras mellan VFU och revisorsassistentens arbetsuppgift kontrollera siffror. Studien antyder att det finns en skillnad på uppfattningarna mellan lärosätena. Förslag till vidare forskning: En longitudinell studie där ett antal redovisnings- och revisionsstudenters uppfattningar studeras under hela verksamhetsförlagda utbildningen för att fånga kunskaperna före och efter VFU. / Background: Students' perception of their future profession does not always correspond with what they experience when they are new employees – there’s an expectation-reality gap. When the student becomes a new employee, they may experience a reality shock. To get some practical connection to the theoretical education that the academic universities provide, the student may undergo a work integrated learning (WIL). In Sweden there are eight institutions offering WIL as part of economic studies with specialization within accounting/auditing. Objective: The aim of this study is to explore how WIL affects the accounting and auditing students' perceptions of auditor assistants' duties, roles and responsibilities. Implementation: To start with, a pilot study was conducted in which three auditor assistants were interviewed in order to get a clear picture of auditor assistants' duties, roles and responsibilities. These interviews formed the basis for the design of a questionnaire sent out to the audit and accounting students at the universities that offer WIL within the framework of the economic studies. This was done to identify accounting and auditing students' perceptions of auditor assistants' duties, roles and responsibilities. Conclusion: Our conclusion is that WIL does not seem to have any major impact on the accounting and auditing students' perceptions of auditor assistants' duties, roles and responsibilities. A weak relationship has been identified between WIL and the assistant auditor task check digits. The study suggests, however, that there is a difference of perceptions between the different educational institutions. Suggestions for further research: A longitudinal study in which a number of accounting and auditing students' perceptions are studied throughout the work integrated learning course in an attempt of capturing their perception before and after WIL.

Originally presented as the author's thesis, Munich. / Bibliography: p. 367-379.

Originally presented as the author's thesis, Munich. / Bibliography: p. 367-379.

Thesis (Ph.D. (Biochemistry)) --University of Limpopo, 2009 / Refer to document / National Research Foundation (NRF) and University of Limpopo

Thesis--Lund. / Includes bibliographical references (p. 150-158) and index.