Cette thèse a pour objectif de contribuer à la compréhension des conflits de rôles vécus par les auditrices légales. Ces conflits de rôles et leurs modes de gestion sont analysés dans un contexte professionnel et relationnel spécifique : celui des interactions avec le client. Cette thèse se présente sous la forme d’une étude de terrain qualitative combinant trois méthodes de recueil des données : observations non participantes, entretiens semi-directifs et récit de vie. L’échantillon d’étude est composé d’auditrices exerçant dans les grands cabinets anglo-saxons dits Big 4 ainsi qu’auprès de professionnelles ayant fait le choix de l’exercice en libéral, d’auditeurs et de client(e)s. Nous identifions six rôles endossés par les auditrices en situation d’interactions avec le client, dont le rôle d’objet sexuel, absent de la littérature comptable. Les interactions peuvent ré-activer des conflits de rôles déjà vécus de l’intérieur des firmes, en générer de nouveaux, inhiber ou supprimer certains conflits de rôles. Nous mettons en évidence deux conflits inter-rôles qui relèvent d’une co-construction de sens entre l’auditrice et le client. Ils induisent deux modes de gestion des conflits de rôles différents et non mutuellement exclusifs. Le premier est composé de cinq tactiques interactionnelles adaptatives qui font l’objet d’une typologie. Le second relève de questionnements de fond et d’une réinterprétation quant au rôle de professionnelle prescrit par les firmes d’audit. Il envisage la conciliation de registres d’interactions à la fois masculin et féminin avec le client. Enfin, des différences en termes de conflits de rôles et de leur gestion sont identifiées entre les auditrices exerçant en Big 4 et celles exerçant en libéral au sein de petites ou moyennes structures. / This thesis aims to help better understand role conflicts experienced by female statutory auditors. These role conflicts and the way they are managed are analysed in a specific professional and relational context: that of interactions with the client. This thesis is presented in the form of a qualitative field study combining three methods of collecting data: non participative observations, semi-directed interviews and life history. Our sample includes female auditors working in Big 4 firms and medium or small sized firms, as well as male and female clients. It reveals six roles taken on by female auditors, including that of sexual object, absent from accounting research. Interactions with clients can reactivate role conflict experienced within the firms, generate new ones, inhibit or even suppress some of them. It identifies two inter-role conflicts arising from a co-construction of meaning between the female auditor and the client. It also reveals two kinds of role conflict management which are not mutually exclusive. The first is composed of six adaptative interactional tactics which reinforce an established order of gender and where women are both victims and agents of their condition. A typology of these adaptative interactional tactics is proposed. The second, which could be qualified as radical, comes from a deep questioning of the professional role defined by audit firms. It consists of a reinterpretation of the professional role of female auditors. It envisages the reconciliation of both masculine and feminine modes of interaction with the client. Differences in termes of conflict roles and role conflict management are identified between female auditors working in Big 4 firms and female auditors working in medium or small sized firms.

Statutory social work is a mode of intervention within social work which poses many emotional and physical challenges to social workers. Social workers execute the implementing of the Children's Act (Act 38 of 2005) through the statutory removal process and they are the primary facilitators of this process. The goal of the statutory removal process is to protect children from abuse, neglect and exploitation by their biological parents or carers. Although research has been done previously about the experiences of social workers with regards to the statutory removal process, the research was limited to studies in America and England. The goal of this study was to explore the experiences of social workers concerning the statutory removal process in South Africa in order to determine what the influences of these experiences were on the implementation of the statutory removal process. The research study is a qualitative study and a phenomenological strategy was followed to determine the social workers' experiences of the statutory removal process. The researcher made use of non-probability sampling through purposeful sampling to select participants for the study. Unstructured interviews were conducted with 26 social workers who are directly involved with the statutory removal of children. Interviewing took place until a saturation point was reached in the study. All interviews were transcribed for the purpose of data analyses, after which themes and sub-themes were identified. The themes and sub-themes were verified against existing literature, after which conclusions and recommendations were made. / MSW, North-West University, Potchefstroom Campus, 2014

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.

Choses in action are valuable assets. This has compelled (and been facilitated by) the development of legal devices such as equitable assignment to allow holders of choses to deal with them, inter vivos. This thesis makes two claims. First, equitable assignments are best conceived as a composite of a bare trust and an atypical agency where the assignee is authorised to invoke the assignor's entitlements against the obligor to the chose assigned, as the assignee pleases. On this conception, equitable assignments merely entail generation of a new set of jural relations as between assignor and assignee. Though these affect how the jural relations between assignor and obligor are to be discharged, those jural relations are left intact and unchanged, unless the requirements for 'statutory' assignments have been satisfied. Second, 'statutory' assignments are regulatory in effect. Where a debt or other chose in action has been validly equitably assigned and the requirements in s 136(1) Law of Property Act 1925 are satisfied, the specific entitlements set out in sections 136(1)(a), (b) and (c) will be passed from the assignor and transferred to the assignee. But that is only true with regards entitlements falling within those provisions, and the set of entitlements listed therein is not exhaustive. The composite model of equitable assignment, and the clarification of the nature of 'statutory' assignment, reduces confusion over their operation and effects. Accordingly, this thesis tempers the urge towards legislative reform of the law of assignment: reform may not be needed since the law is not incoherent, though it is certainly complex. And if targeted law reform to simplify the law on assignment be thought desirable, it is as well to know what one is reforming.

Comparison of approaches to the issue of the concurrence of the performance of the function of a member of the statutory body and the employment relationship in commercial corporations in the French and Czech legal order The possibility of concurrence of the performance of the function of a member of the statutory body and the employment relationship within one company is traditionally non regulated by Czech legal order. The solution is based on case law which, due its rigorous approach and poorly developed argumentation, does not offer neither clear answer to the question, nor the sufficient level of legal certainty. The thesis aims to analyse the approaches to the issue of the concurrence and its solution in France and the Czech Republic respectively, compare this approaches and propose possible adjustments in the approach of Czech justice to the issue, regarding the decision of the Czech Constitutional court from 13th September 2016, no. I. ÚS. 190/15. The thesis is divided into four parts. First part defines the basic legal notions in context of the legal orders of both countries. In the second and third part are described both approaches to the issue of concurrence of the performance of the function of a member of the statutory body and the employment relationship in France and the Czech...

Little attention is paid to the civil remedies available when infringement of a trade mark or the right to goodwill occurs. Yet, for the owners of ~uch rights, these remedies are of much greater importance than theoretical considerations regarding the nature of the rights or what constitutes their infringement. This thesis analyses the civil remedies for trade mark infringement granted by the South African Trade Marks Act 194 of 1993. In the South African context, any consideration of civil remedies is rendered problematic by the attempted graft of English remedies onto a legal system with a different common-law background. It is, therefore, essential first to trace the English origin and application of these remedies, and then to determine whether each remedy is acceptable in terms of the South African common law. This is necessary, as our courts have previously rejected or adapted English remedies which were unknown to our common law but which Parliament introduced in legislation. The remedies of interdict (or injunction) in final and interlocutory form, compensatory damages, reasonable royalties, and delivery up are analysed from a substantive law and a procedural perspective. The procedural innovation of an inquiry as to damages is also considered. In respect of each remedy, (1) the English roots and development of the remedy are traced; (2) differences of approach in two other Commonwealth jurisdictions, Australia and Canada, are highlighted; (3) the development of the South African equivalent is detailed; and (4) suggestions for the future implementation of the remedy in South Africa are made. In the penultimate chapter, our common law and legislation (including the Constitution of the Republic of South Africa 108 of 1996 ) are measured against the requirements of the Agreement on Trade-related Aspects of Intellectual Property Rights (TRIPS). Recommendations for the effective utilization of each remedy in South Africa are then made. They include suggestions for legislative amendment in respect of delivery up and an inquiry as to damages, and the introduction of statutory damages as an further civil remedy. / Mercentile Law / LL. D. (Laws)

Die Palliativversorgung (PV) verfolgt das Ziel, die Lebensqualität in der noch verbleibenden Lebenszeit von Patienten mit lebensbedrohlichen Erkrankungen zu maximieren. Deutschland verfügt mittlerweile über ein umfassendes PV-System im ambulanten und stationären Sektor und einen Anspruch auf PV als Teil der Regelversorgung. Im Rahmen dieser Untersuchung soll überprüft werden, ob die Inanspruchnahme der PV-Institutionen der vom Gesetzgeber und medizinischen Experten intendierten Reihenfolge entspricht und ob es Überlebenszeit- oder Gesundheitsausgabenunterschiede gibt (jeweils im Vergleich zu Nicht-Palliativpatienten). Dazu wird ein Paneldatensatz der AOK PLUS (Sachsen und Thüringen) mit Patienten verwendet, die zwischen 2009 und 2012 an einer Krebserkrankung litten (n=447.191). PV-Patienten werden entsprechend ihres Inanspruchnahmeverhaltens in vier Interventionsgruppen eingeteilt, von denen jeder mittels Propensity Score Matchings eine eigene Kontrollgruppe zugeordnet wird. Als statistische Werkzeuge werden v.a. Übergangswahrscheinlichkeiten, Kaplan-Meier-Überlebensfunktionen sowie lineare und nicht-lineare Regressionsmodelle verwendet. Die Ergebnisse legen nahe, dass die Reihenfolge der Inanspruchnahme im Einklang mit Gesetzen und Richtlinien ist. Überlebensnachteile der PV-Patienten können nicht festgestellt werden. Die Gesundheitsausgaben steigen nach erstmaliger Inanspruchnahme einer PV-Institution in allen Stichproben stark an. Dieses Ergebnis ist sehr robust gegenüber Änderungen der Modellspezifikation, des Modelltyps und der Stichprobe. Die Ergebnisse lassen auf eine hohe Struktur- und Prozessqualität der PV-Angebote schließen. Jedoch führt die Inanspruchnahme von PV in ihrer derzeitigen Form offenbar nicht zu Einsparungen. Ein weiterer Ausbau des PV-Systems finanziert sich demnach nicht „von selbst“. Aufgrund der sehr kurzen Nachbetrachtungszeiträume bleibt die gesundheitsökonomische Analyse der PV weiterhin herausfordernd. / Palliative Care (PC) is an approach for patients with life-threatening diseases that focuses on improving quality of life rather than maximizing the remaining life time. Meanwhile, Germany possesses a comprehensive PC system in the ambulatory and inpatient sector where PC treatments are part of standard care. The objective of this research is to evaluate whether patients are using PC institutions as intended by law and medical experts and whether PC patients differ in terms of survival time or health care expenditures (HCE) in comparison to non-PC patients. For this purpose, a panel data set from the statutory health insurance AOK PLUS (covering the German federal states Thuringia and Saxony) is used, that includes all deceased cancer patients between 2009 and 2012 (n=447,191). According to their usage of PC institutions, PC patients were grouped into four different intervention groups and thus each of them was paired with a control group derived from a propensity score matching. A variety of statistical tools has been used, e.g. transition probabilities, Kaplan-Meier survival functions as well as linear and non-linear regression models. Results show that the intended sequences of PC usage are in accordance with law and medical guidelines. There are no disadvantages in survival of PC patients. In all four samples, HCE of PC patients are higher after the initial contact with a PC institution. This result is very robust against adjustments to the model specification, the model type and the sample. Results suggest that structural and process quality of PC is high. However, no saving effect can be identified for PC in its current form. A further extension of the PC system is therefore not “self-financing”. Due to the very short post treatment time, health economic analysis of PC remains challenging.

A tese propõe uma análise multidisciplinar e dogmática da arbitragem societária, notadamente do processo de inclusão de cláusula compromissória no estatuto social de sociedades anônimas fechadas, com base em uma deliberação assemblear tomada pela regra da maioria (fase pré-arbitral). O ponto de partida do trabalho é o exame da dimensão jurídica do contrato de sociedade aliado à verificação dos limites da autonomia privada dos sócios na definição da estrutura do negócio jurídico societário, à compreensão da categoria dos direitos subjetivos e dos traços fundamentais que formam a tipologia das anônimas fechadas, incluindo o tratamento dado aos direitos individuais dos acionistas. Ato contínuo, desloca-se a discussão para as esferas arbitral e constitucional, com especial atenção para os pressupostos da arbitragem como método de resolução de conflitos. O cerne do trabalho reside na relação entre a situação subjetiva ativa do acionista de manifestar sua vontade favorável ou contrariamente à escolha da arbitragem e a eficácia da regra da maioria como pilar de funcionamento das sociedades anônimas. Sustenta-se que a escolha da arbitragem constitui um direito fundamental de todo o acionista, cuja renúncia depende de manifestação, expressa ou tácita, de sua vontade, a qual não pode ser elidida ou alterada pelo estatuto ou pela assembleia geral majoritária sem o seu consentimento. Após examinar as correntes doutrinárias sobre o tema no Brasil e as possíveis alternativas para resolver o imbróglio, o estudo concluiu que a alteração legislativa que cria uma hipótese adicional de recesso representa a melhor solução para a problemática. / The thesis examines arbitration in corporate law, namely the inclusion of a statutory arbitration clause in the by-laws of a closely held corporation based on a deliberation taken by the majority rule (pre-arbitration phase). The study starts by analyzing the legal aspects of the corporate contract together with the limits of shareholders autonomy in defining the structure of such contract and the characteristics that form the typology of corporations, including shareholders individual rights. The discussion then moves on the arbitration and constitutional spheres, particularly to the premises of arbitration as a form of settling conflicts. The core of the thesis is the relation between the prerogative of a shareholder to express its will in favor of or against arbitration and the incidence of the full effects of the majority rule as an essential element in the structure of a corporation. The study sustains that the choice for arbitration is a fundamental right of all shareholders, which is why renunciation depends on their express or tacit individual manifestation and therefore, majority deliberation cannot in itself insert or remove it from by-laws. Finally, the thesis provides different scholars understandings on the issue as well as the main possible alternatives to dealt with it. The creation of an additional hypothesis of appraisal right within the existing law is suggested as the best solution to solve this conundrum.

The transition from the previous Child Care Act 74 of 1983 to the new Children’s Act 38 of 2005 has been chaotic. Since the introduction of the Children’s Act 38 of 2005, and its subsequent implementation in April 2012, there has been instability in rendering child protection services. This state of affairs has been caused by some serious loopholes and shortcomings in the new legislation; challenges faced by social workers in adapting to it; lack of capacity of the stakeholders in the child protection field; and the shortage of resources to implement it. The goal of the study was to explore the challenges faced by social workers working in child protection services in implementing the Children’s Act 38 of 2005. The researcher conducted this study from a qualitative approach. The study was applied and exploratory in nature and utilised a collective case study design. There were 18 social workers in the employ of Johannesburg Child Welfare who participated in the study. They were selected through purposive sampling. Data was collected by means of focus group discussions. The findings show that social workers face institutional and infrastructural barriers in implementing the Children’s Act. Furthermore, social workers face massive human resource challenges in the implementation of the Children’s Act and these stem from the shortage of social workers; inadequate training of social workers and high case loads. Shortcomings that have been realised in the implementation of the Children’s Act 38 of 2005 relate to the transfer of children to alternative placements; different interpretations of different sections of the said Act; the fundamental change to a court based system of renewing the placement of children; contradictions of the Children’s Act with other legal statutes and societal values; and the over reliance of the child protection system on the foster care system to provide income support for children. The study concluded that the Children’s Act needs to be amended to address its pre-statutory, statutory and post-statutory shortcomings, which create many challenges in its implementation. The study also concluded that the shortage of social workers and/or inadequate training contributes to high case loads, which in turn, influences the effectiveness of child protection services. Recommendations on addressing the challenges faced by social workers in implementing the Children’s Act include the establishment of a kinship care grant; amending the Children’s Act; organising training for all role players involved in implementing the Children’s Act; and addressing technical issues on the implementation of the Children’s Act. / Dissertation (MSW)--University of Pretoria, 2014. / gm2014 / Social Work and Criminology / unrestricted

Syftet med denna studie är att kartlägga revisorns betydelse för den lagstadgade kvalitén imikroföretags årsredovisningar. Vidare ska studien utveckla och testa en modell, för attbedöma kvalité i årsredovisningar för mikroföretag. Kvalité i årsredovisningar kan bedömassom kvalitativ eller kvantitativ. Kvalitativ kvalité kännetecknas av de kvalitativaegenskaperna från Financial Accounting Standards Board och International AccountingStandards Board. Den kvantitativa kvalitén fokuserar på fullständighet i årsredovisningenenligt rådande lag. Lagstadgad kvalité enligt Årsredovisningslagen baseras på den kvantitativakvalitén. Bolagsverket som handlägger årsredovisningar, upplever en skillnad i kvalitén efteratt revisionsplikten avskaffades för små aktiebolag 2010. Utredningar som SOU 2008:32 visaratt revisorn inte har en märkbar betydelse för kvalitén. Hultman & Nylander (2012) antyder att det inte finns stöd för att en redovisningskonsult och revisor ger en högre kvalité iårsredovisningarna. Chung & Narasimhan (2001) menar att kostnaden för revision är huvudargumentet till avskaffande av revisionsplikt, även om det finns olika argument förlagstadgad revision. Banker kan ställa krav på sina kunder att deras årsredovisningar ska varareviderade. Det beror på att årsredovisningarna får högre kvalité och större trovärdighet om enrevisor har anlitats, enligt Allee & Yohn (2009). Den forskningen som förekommer inomämnet består av kvalitativ kvalité. Det förekommer dock få studier kring kvantitativ kvalité. Mora et al. (1994) är huvudreferens för denna studie. De utvecklade ett poängsystem förbedömning av kvalité i spanska årsredovisningar. Vi gjorde en kvantitativ studie med ett urval på 121 små aktiebolag i Västernorrland, somhade valt bort revisor. Räkenskapsåret utan revisor jämfördes mot närmast föregående år då de hade revisor. Vi ville kartlägga om det fanns ett samband mellan kvalité i årsredovisningaroch förekomst av revisor. För att bedöma kvalitén tillämpades vår utvecklade modell frånMora et al. (1994) och intervjuer med revisorer. Modellen utvärderades med en intervju medtvå revisorer från Grant Thornton i Sundsvall. Därefter utvecklades modellen ytterligare.Resultatet visade att reviderade årsredovisningar hade 5.8 % i bristfällighet. Bristfälligheten för oreviderade årsredovisningar var 8.2 %. Slutsatsen av studien var att det inte fanns stöd för att revisorn har en betydelse för kvalitén. Det stämde också överens med Hultman & Nylander(2012) som hade liknande resultat. De brister som förekom var till stor del formaliabrister.Den vidareutvecklade modellen med uppdelning av lagstadgade brister och formaliabrister visade inget samband mellan kvalité i årsredovisning och val att ha eller inte ha revisor. / The purpose of this study is to identify the auditor's role of the statutory quality in microcompany financial statements. Further more, the study develops and tests a model to assess the quality of the annual reports for micro enterprises. Quality in annual reports can be assessed as qualitative or quantitative. Qualitative quality is characterized by the qualitative characteristics of the Financial Accounting Standards Board and the International AccountingStandards Board. The quantitative quality focuses on the completeness of the financial statements according to the current rules. Statutory quality of the Annual Accounts Act is based on the quantitative quality. Swedish Companies Registration Office dealing annual perceive a difference in quality after the audit requirement was abolished for small limited companies 2010. Investigation SOU 2008: 32 show that the auditor does not have asignificant bearing on quality. Hultman & Nylander (2012) suggests that there is support for abookkeeper and auditor provides a higher quality of financial statements. Chung &Narasimhan (2001) argues that the cost of the audit is the main argument for the abolition of mandatory auditing, although there are various arguments for statutory audit. Banks may require their client’s financial statements to be audited. That's because the annual reports gethigher quality and greater credibility, if an auditor has been hired, according to Allee andYohn (2009). The research, appearing in the subject is about the qualitative quality. However, there are few studies on quantitative quality. Mora et al. (1994) is the main reference for this study. They developed a scoring system for assessing the quality of the Spanish annualreports.We made a quantitative study with a sample of 121 small companies in Västernorrland, whichhad opted out of the auditor. Fiscal year without auditor compared to the previous year whenthey had the auditor. We wanted to determine whether there was a connection between thequality of the annual report and the presence of the auditor. To assess the quality we appliedour developed model after model of Mora et al. (1994) on the statutory quality and interviews with auditors. The model was evaluated with an interview with two auditors from GrantThornton in Sundsvall. There after the model developed further. The results showed that theaudited financial statements had 5.8% of the deficiency. Defectiveness of the unaudited financial statements was 8.2%. The conclusion of the study was that there was not enough support for the thesis that the auditor has a bearing on the quality. It was also in line with Hultman & Nylander (2012) which had similar tendencies. The short coming of the outcome was largely formal deficiencies. The further developed model of the division of statutory- andformal deficiencies showed no relationship between the quality of the annual report and the choice to hire an auditor or not.