The introduction of Education, Health and Care (EHC) plans proposed in the Children and Families Act 2014 has aimed to give parents and children who are going through the assessment process greater control and choice in decisions, and enhance the multi-professional collaboration between education, health services and social care. This research seeks to evaluate to what extent parents’, children and young people’s, and professionals' experiences correspond to these values at an early stage of implementation. The methodology of this thesis is based on a realistic evaluation framework informed by the work of Pawson and Tilley (1997). Realistic evaluation aims to construct a programme theory which links three distinct broad aspects of a programme: its context, mechanisms and outcomes (C-M-Os). This research employs a programme theory of how an EHC assessment is conducted and has been developed from the current literature on person-centred theory. Person-centred theory has been chosen because of its corresponding value base to the SEND reforms and the recommendation of its use in a number of government policy documents including the SEND Code of Practice (DfE, 2014). The programme theory has been used to devise questionnaires that have sought to gain professionals' experiences of the assessment process, particularly in relation to multi-agency working, and their perceptions of the person-centred nature of the assessment. In addition, five case studies have explored these issues in more depth to ascertain whether the EHC assessment process in this authority is meeting the core aims of the Children and Families Act 2014. Semi structured interviews and card sorting tasks were devised using the programme theory and conducted with a total of one child, five families and five professionals from five individual EHC assessments. This analysis goes beyond a description of the facilitating factors and barriers to person-centred support and examines how person-centred outcomes arise from specific contexts and mechanisms. Findings suggest that experiences of face-to-face multi-professional collaboration were positive within the EHC assessment group. Nevertheless, professionals expressed frustration that in some cases colleagues were not able to attend meetings due to time constraints, capacity within their services and the commissioning arrangements of their services. Parental and professional experiences of the process appear to be positive. The research demonstrates one case study where a person centred planning approach was utilised very successfully from the perspective of all involved. However, there are significant concerns raised in both phases of this study as to the way in which children and young people are provided with opportunities of contributing to their EHC assessment. The findings are relevant to the development of the EHC assessment process in the local authority (LA) in which I am employed, and will contribute to the debate about the role of educational psychologists (EPs) in evaluating this national policy.

Parmi les tiers qui gravitent autour d’un enfant, il en est un que le droit français de la famille peine à reconnaître la singularité : l’homme ou la femme qui est en couple avec le parent d’un enfant et qui, à l’égard de ce mineur, assure une prise en charge plus ou moins factuelle.Qu’il se greffe sur une famille ou qu’il la compose, ce tiers communément dénommé « beau-parent » semble désormais connu, par une partie du droit positif (jurisprudence et doctrine), sous le vocable de parent social.Il est à reprocher au droit actuel de ne pas parvenir à appréhender, par des règles autonomes, les relations personnelles unissant ce tiers à l’enfant du parent dont il est le concubin, partenaire pacsé ou conjoint, de sexe différent ou de même sexe. Certes, l’incursion de ce tiers dans le mécanisme de l’autorité parentale ne saurait s’affranchir des principes directeurs du droit la famille : la coparentalité, l’indisponibilité de ladite autorité et l’impérieux respect de l’intérêt supérieur de l’enfant. Par la présente étude, il s’agit de mettre en exergue l’inopportunité, de lege lata, de l’identification du parent social par assimilation juridique et de l’en extirper en concevant un statut sui generis . Surgirait, de lege ferenda, le beau-parent statutaire. / Among third parties gravitating around a child, French Family Law has difficulty recognizing the singularity of one of them: the one (he or she) who, being in relationship with a child’s parent, provides care for the latter to a certain extent.Whether he or she is bound to a family, or is part of it, this third party commonly named “stepparent” now seems to be known by some part of the positive Law (jurisprudence and doctrine) referred to as “social parent”.One can blame French Law for not succeeding in apprehending, with autonomous rules, these relationships between the third party and the child whose parent is his concubine, having registered a civil union or spouse as a same-sex couple or opposite sex. Indeed the incursion of this third party into the mechanism of parental authority should in no way free itself from the guiding principles of Family Law: joint parenthood /co-parenting; the unavailability of the so-called authority and the upmost respect of the best interest of the child. This study is aimed at highlighting the impropriety, of lege lata, of the identification of the social parent by legal assimilation removing it, thus conceiving a sui generis status. Therefore it might occur from lege ferenda, the statutory stepparent.

<p>This dissertation deals with a comparison of social policy in South Korea and Taiwan. By tracing the historical origins of the modern social security institutions, as well as the historical process of modernization of medical care in Korea and Taiwan, this study can identify the extension of entitlement to health insurance as one of the most contentious social policy issues in the two countries. </p><p>Using a historical institutional approach, this study shows that, in both Korea and Taiwan, the direct presidential elections as well as the diffusion of international norms have been two important factors affecting the historical process of the extension of entitlement to health insurance. </p><p>The significance of the direct presidential election factor should be understood in the light of the distinctive political culture in Korea and Taiwan, where the political decision-making has been highly concentrated around the major political leaders and their personalities have assumed a prominent role in sociopolitical development. The significance of international norms should be understood with regard to the particular status of the two states, Korea and Taiwan. Both Korea and Taiwan belong to the states that have sought to build up their respective nations to be comparable to the industrially advanced countries in West during the post World War II era. In more recent years, this has been attempted through the development of social policy programs, even if many areas still need improvement.</p>

This dissertation deals with a comparison of social policy in South Korea and Taiwan. By tracing the historical origins of the modern social security institutions, as well as the historical process of modernization of medical care in Korea and Taiwan, this study can identify the extension of entitlement to health insurance as one of the most contentious social policy issues in the two countries. Using a historical institutional approach, this study shows that, in both Korea and Taiwan, the direct presidential elections as well as the diffusion of international norms have been two important factors affecting the historical process of the extension of entitlement to health insurance. The significance of the direct presidential election factor should be understood in the light of the distinctive political culture in Korea and Taiwan, where the political decision-making has been highly concentrated around the major political leaders and their personalities have assumed a prominent role in sociopolitical development. The significance of international norms should be understood with regard to the particular status of the two states, Korea and Taiwan. Both Korea and Taiwan belong to the states that have sought to build up their respective nations to be comparable to the industrially advanced countries in West during the post World War II era. In more recent years, this has been attempted through the development of social policy programs, even if many areas still need improvement.

This project examines how Georgia draws the line between religious freedom and child abuse. In Georgia, certain religious parents are granted spiritual exemptions for conduct that would otherwise be prohibited due to its potential harm to children, while other parents must alter their religious practices to conform to the law. An examination of Georgia law governing conduct that is both religiously-motivated and poses a risk of physical harm to children illustrates that Georgia’s spiritual exemptions have contributed to producing legally-defined religious orthodoxy, inconsistent regulation of religious conduct, and less stringent state protection from harm for the children of some religious parents.

Small and medium-sized enterprises (SMEs) are seen as backbone for economic growth because they are regarded as catalyst for entrepreneurial skills, innovation and employment. Since in Sweden approximately 99.89% of enterprises are SMEs, they take an important role in country’s economic development.        Most of the countries especially EU nations have abolished the statutory audit provision for (SMEs). The new Swedish legislation of statutory audit exemption came into effect on 1st November, 2010. In accordance with this new legislation, (SMEs) within two out of three following criteria; turnovers 3 million Swedish Kronor, balance sheet total 1.5 million Swedish Kronor and 3 total numbers of employees are exempted from statutory audit requirement. Despite the fact that audit exempted SMEs are voluntarily conducting financial statements audited.                       As per above matters, this study finds the expected benefits of audit exempted SMEs in Sweden when they go for voluntary audited financial statements. In order to attain our research findings, this study chooses to conduct qualitative research method by semi- structured interviews with respondents from SMEs. Besides that, bankers’ opinion on audited financial statements and voluntary audits are discussed in order to complement our main research finding.  When it comes to collect empirical data, we use convenient data sampling from Sweden, particularly in Umeå due to the cost and time limitations.            According to our empirical results, the expected benefits for audit exempted SMEs in Sweden voluntarily conducting their financial statements audit are as follow: Security with the audited financial information Right amount of tax paid to tax authorities Easy to get bank loan                 Better relation with creditors, investors and suppliers   In accordance with empirical results of bankers, we can confirm that bank will grant loan easily to clients who have their financial accounts audited. As a contribution of new knowledge we find that in Sweden, banks used credit scoring lending technique when it comes to grant bank loan. The interest rate determination is also relied on credit rating of companies. Companies who have good credit rating will be granted loan with lower interest rate. As for small companies who would like to get external financing from banks, the requirement criteria could describe as; audited financial statements, collaterals, business plan, owners’ grantee for loan repayment and good credit history.

This paper describes and develops a trade off model of optimal capital structure by Bradley et al. (1984). The model is then tested to examine how changes in corporate tax rates affect the optimal capital structure of firms. Based on theoretical implications of the model, four hypotheses are derived stating that firms’ optimal debt-to-value ratio is (1) negatively related to financial distress costs, (2) negatively related to non-debt tax shields, (3) negatively related to firm volatility and (4) positively related to the corporate tax rate. Based on the results of two regression models applied on 753 Scandinavian and German firms, we find empirical support for hypothesis 1 and 3 while we find no empirical support for hypothesis 2 and 4. These results can be explained by problematic empirical proxies and in the light of the pecking-order theory.

The purpose of this dissertation is to investigate the development of the notion of property concept since the promulgation of the Constitution of South Africa 108 of 1996 with special reference to the influence of statutory developments and especially the influence of Prevention of Illegal Eviction from and Unlawful Occupation of Land Act 19 of 1998. In the preamble to the Constitution it is made very clear that the injustices of the past are recognised and that it is endeavoured to rectify the division of the past and that all efforts are to be made to build a future that is characterised for the acknowledgement of human rights, democracy, equality and peaceful co-existence. In the Bill of Rights the right to property is acknowledged as a fundamental right and is it also mentioned that the state must respect, protect, promote and fulfil the rights in the Bill of Rights. Before the Constitution common law protection for ownership was well established, but no statutory protection for ownership existed. The effect of the property clause (section 25) of the Constitution was that not only ownership, but also other rights to property protected. The property clause prescribes that no one may be deprived of his property, except in terms of law of general application, and no law may permit arbitrary deprivation of property. No fundamental right is absolute with the effect that conflict may arise between the different clauses of the Bill of Rights. A typical example may be where the rights of an owner of immovable come into conflict with another person's right to housing. It must, however, always be borne in mind that no fundamental right is absolute that it is possible, under certain circumstances, to limit a fundamental right. This limitation may also occur in the case of property rights. Certain statutory developments took place since the promulgation of the Constitution. The most important of these developments is of course the Prevention of Illegal Eviction from and Unlawful Occupation of Land Act 19 of 1998. In terms of this Act it is required that certain formalities are to be fulfilled before an unlawful occupier may be evicted from property. The relevant part of the Act is the definition of an illegal occupier. Despite the fact that it was decided in several court cases that an illegal occupier does not include a person who previously had permission to occupy the property, it was decided by the Supreme Court of Appeal in Ndlovu v Ngcobo : Bekker v Jika that the act is applicable to such occupiers and specifically to lessees who's lease agreements have expired or a mortgagor who's mortgage has been foreclosed and who now refuses to vacate the property in question. The key findings are that the property concept has developed drastically since the Constitution. In regard to statutory development the most important development was the Prevention of Illegal Eviction from and Unlawful Occupation of Land Act which was found to be applicable to all unlawful occupiers of property, regardless of the fact that the occupiers may previously have occupied the property lawfully. The Legal Amendment Bill is to rectify this in order to ensure that the Prevention of lllegal Eviction from and Unlawful Occupation of Land Act will no longer be applicable to such occupiers and specifically to lessees who's lease agreements have expired or mortgagors who's bond have been called up and who now refuse to vacate the property in question This amendment will bring the (often) conflicting fundamental rights to property and housing into a greater degree of harmony, even though it will not solve all problems. It is the duty of the State to address this and all other potential conflict between different fundamental rights. The method used in this dissertation was the analytical study of statutes, court cases and articles in legal magazines. / Thesis (LL.M. (Estate Law))--North-West University, Potchefstroom Campus, 2004.

Ziel: Entwicklung eines gesundheitsökonomischen Evaluationskonzepts zum Nachweis einer Kostenreduktion unter gleichzeitiger Optimierung des medizinischen Nutzens durch pharmakogenetisches Screening bei Erstdiagnose einer Schizophrenie. Finale Zielsetzung ist die Aufnahme der pharmakogenetischen a priori-Diagnostik für die Indikation Schizophrenie in die GKV-Regelversorgung. Methodik: Basierend auf dem aktuellen Stand gendiagnostischer Forschung sowie der evidenzbasierten Schizophrenietherapie wurde eine prospektive, randomisierte und kontrollierte, dreiarmige, offene, multizentrische Pilotstudie im Paralleldesign über 3 Jahre konzeptioniert. Studienpopulation: 300 Patienten (1:1:1) im Alter von 18 bis 65 Jahren mit erstmaliger F20-Diagnose (ICD-10). Interventionen: pharmakogenetisches Screening und integrierte Versorgung; integrierte Versorgung; Standardversorgung. Die Erhebung des medizinischen Nutzens erfolgt durch Messung des klinischen Outcome bzgl. der patientenrelevanten Endpunkte Mortalität, Morbidität, Lebensqualität und Nebenwirkungen zu definierten Zeitpunkten. Perspektivisch relevante Kosten werden im "piggy back"-Verfahren ermittelt. Ergebnisse: Angesichts zurzeit bestehender Limitationen im deutschen Gesundheitssystem (z.B. unzureichendes intersektorales Schnittstellenmanagement bei der Arzneimittelversorgung und Informationsweitergabe) wird die Integrierte Versorgung als geeignete Versorgungsform für den Nutzennachweis eingestuft. Die Integrierte Versorgung stellt jedoch momentan nicht den allgemeinen Standard der psychiatrischen Patientenversorgung dar. Aus GKV-Perspektive wesentliche Kostentreiber der Schizophrenietherapie sind Rückfälle, Krankenhausaufenthalte, Arbeitslosigkeit und vorzeitige Verrentung. Eine Verringerung der Häufigkeit dieser Parameter könnte z.B. zu einer Reduktion der Erstjahres-Behandlungskosten (zurzeit ca. 30% der Gesamtkosten) führen. Die Kosten-Effektivitäts-Analyse erweist sich als Studienform mit der geringsten Anfälligkeit für Bias und Confounder. Trotz einer vergleichsweise hohen externen Validität ist das Studiensetting nicht uneingeschränkt übertragbar auf die Versorgungsrealität des deutschen Gesundheitssystems. Es existiert aktuell keine generelle Empfehlung für den Einsatz der Gendiagnostik zur Steuerung der Arzneimitteltherapie in Psychiatrie. Ebenso hat die integrierte Versorgung bisher keinen umfassenden Einzug in den psychiatrischen Behandlungsalltag gefunden, so dass die beschriebenen Limitationen einen positiven Nutzennachweis erschweren. Dennoch ist das Konzept als praktisch umsetzbar zu bewerten. Schlussfolgerung: Bei dieser Faktenlage ist das Interesse der GKV an der Veranlassung einer gesundheitsökonomischen Evaluation mit dem Ziel einer Erstattungsfähigkeit des a priori durchgeführten pharmakogenetischen Screenings bei Schizophrenie als eher gering einzustufen. Jedoch lassen das Update der S3-Praxisleitlinie mit dem Einbezug der strukturierten u. integrierten Versorgung sowie der Aktionsplan „Individualisierte Medizin“ des Bundesforschungsministeriums auf eine Fokussierung auf diese Fragestellung und veränderte Interessenlage bzgl. der Initiierung der Pilotstudie hoffen. Weitere Forschungstätigkeit sowie die praktische Erprobung neuer gendiagnostischen Verfahren sind, basierend auf versorgungsbezogenen Pilotstudien wie der hier konzeptionierten, fachübergreifend erforderlich, um die Relevanz der Methodik für den psychiatrischen Versorgungsalltag zu belegen. / Purpose: Development of a health-economic investigation method to study whether a cost reduction under concurrent optimisation of the medical use exists by using pharmacogenetic a- priori- screening with first diagnosis of a schizophrenia. Final objective is the reimbursement of pharmacogenetic diagnostics for the indication schizophrenia in the German health statutory insurance (GKV). Methods: A prospective, randomised and controlled, 3-armed, parallel, open, multicentre pilot study with a duration of 3 years was designed based on the actual status of genetic-diagnostic research as well as the evidence-based therapy of schizophrenia. Study population: 300 patients (1:1:1) aged 18 to 65 years with initial F20 diagnosis (ICD-10). Interventions: pharmacogenetic screening and integrated care; integrated care; standard care. For evaluation of the medical benefit the clinical outcome is measured at defined times with regard to the patients' relevant endpoints mortality, morbidity, quality of life and side effects. In perspective relevant costs are determined by "piggy back" procedure. Results: In view of actually existing limitations within the German health system (e.g., insufficient intersectional medication and information management) the integrated care is considered being a suitable setting to demonstrate the advantage of using pharmacogenetic screening. Nevertheless, the integrated care does not show the general standard of the psychiatric patient's care at the moment. From GKV perspective essential cost drivers of schizophrenia therapy are relapses, hospital stays, unemployment and untimely superannuation. Diminishing the rate of these parametres could lead, e.g., to a reduction of the first year medical costs (at the moment approx. 30% of the total expenses). The cost-effectiveness analysis seems to be the study form with the slightest susceptibility to bias and confounding. In spite of a relatively high external validity the study setting is not unconditionally transferable to the German health system. Currently no general recommendation exists for the application of the genetic diagnostics to manage medication therapy in psychiatry. Up to now also the integrated care has not found a comprehensive entry in psychiatric practice, so that the described limitations are complicating a positive use proof. Nevertheless, the investigational concept can be regarded as feasible. Conclusion: Based on the existing situation the GKV's interest in performing a health-economic evaluation, which is focussed on the reimbursement of pharmacogenetic a priori-diagnostics in schizophrenia, is considered to be low. However, the situation may change in view of the expected update of the S3-practise guideline with the focus on structured and integrated care as well as the action plan „individualised medicine“ of the German federal research ministry. Thus, there is hope for changing interests in a pilot study. Based on care-related pilot studies as presented here, further research activities and practical testing of recent gene diagnostic procedures are necessary to demonstrate the relevance of the methodology for psychiatric practice.

The faith in financial reporting quality and the corresponding auditing process has suffered a lot within the last decade, due to significant accounting scandals (e.g. Enron, WorldCom, Parmalat, etc.). As an answer to these accounting scandals, the law-makers in Germany and the European Union, respectively, have strengthened audit regulations in order to improve the quality of the conducted audits. The aim of this cumulative dissertation is to provide empirical evidence on the effects of intended and already implemented regulative audit requirements in Germany. ln order to consider the wide range of different audit requirements, the dissertation is based on four different study manuscripts, highlighting various perspectives with regard to the appointment, duration, and remuneration of a statutory auditor in the German audit environment. Besides the empirical evidence for separate auditing issues, this dissertation is also aimed to provide a solid theoretical background and critical suggestions for future research.