We study the temporal evolution of going-concern reporting from 2004 to 2013 and test whether sanction risk is related to the likelihood of a going-concern opinion using samples of privately held ...firms. In 2009, the Supervisory Board of Public Accountants (SBPA) in Sweden started to issue significantly more going-concern-related disciplinary sanctions, and we test whether and how auditors at different audit firms adjust their reporting practices (Type I and Type II errors) in response to the increased sanction risk. Our findings reveal that auditors are more likely to issue going-concern opinions to bankrupt and non-bankrupt firms when the sanction risk is higher, suggesting that sanction risk is positively associated with conservatism in auditors' reporting. Furthermore, we find that auditors at Big 4 firms alter their reporting to conservative more than non-Top 7 firms when sanction risk increases. Finally, results on the informativeness of going-concern opinions indicate that a going-concern opinion increases the bankruptcy probability during both the lower and higher sanction risk periods, but the impact is higher under the higher sanction risk period.
This study aimed to describe and analyse the disciplinary sanctions received by grassroots soccer coaches in the Valencian Community (Spain) over five seasons. Specific objectives included ...determining the influence of format (8-a-side or 11-a-side), age (U7, U9, U11, U13, U15, and U18), sex category (male or female), and sanction severity (mild one to four matches or serious five matches to a full season). A study was conducted based on referees’ records from 275,844 games played in 1401 league competitions during five subsequent seasons between 2014 and 2019 in Valencia (Spain). A total of 3563 sanctions were recorded by matchday referees, with the majority being minor offences (92.93%) and most being imposed on 11-a-side soccer coaches (87%). The most frequent reasons for sanctions pertained to protests to referees (28%); dismissal due to double reprimands (26.40%); contemptuous and inconsiderate attitudes towards referees, including insults and threats (19.53%); and direct sending-offs (8.84%). Significantly more mild sanctions were found than serious ones, with more sanctions emerging in the 11-a-side soccer than in the 8-a-side soccer and the men's category compared to the women's category. Finally, we found significantly more sanctions in the U18 men's category compared to all other younger age categories and in the U15 men's category compared to the U7, U9 and U9-U11 female categories (p < .05).
Like express disciplining punishments exercised by disciplining authority resulting in disciplining punishments as legally prescribed, there is a kind of punishment imposed by administration on an ...official without having recourse to disciplining procedures legally prescribed for the purpose of getting rid of an official with the slightest expense and in order not for its decision to be nullified by administrative judicial authorities, which results in the necessity of reinstating the official and settling his vocational position, This kind of punishment is called a veiled punishment
Such a punishment is deemed to be a flagrant violation of and express encroachment upon the principle of legality observed by disciplining authorities in imposing restricted punishments and certain effects and restriction, as well as deviation from discretionary power behind which no public interest is sought perhaps the reason behind calling such punishments veiled is that administration body may find itself in from of an official who has certain ideas or exercises a conduct opposing its attitudes, and does not represent a disciplining line for which he can not be blamed, The forms of veiled punishment are numerous and represent a common method in the field of disciplining to the extent that it represents a phenomenon worthy of investigation for finding remedies for it, The difficulty of veiled punishment lies in the search for the intention of administration body, for administration claims that it attains public interest .
The outer appearance represents that but its intention proves the contrary, There fore , judicial authorities depend on some circumstantial evidence, such as being a contemporary of the transference which overburdens the official it takes in to consideration the seriousness of management .
The official has warranties against the veiled disciplinary punishments, sine he has the right to lodge a complaint before the administrative body issuing the decision, and has also the right to object before the competent court and claim compensation for the damage inflicted on him .
In the current paper, we examine departmental and court decision-making in criminal cases against police officers. The study has two objectives: 1) to examine variables that impact departmental ...decisions in criminal cases against police officers, and 2) to examine factors that affect case disposition/conviction decisions by the courts. To achieve these objectives, we analyzed nationally representative arrest data using multiple statistical approaches. The results obtained revealed important patterns that are critical to our understanding of how the courts and police departments decide matters relating to police criminality. For instance, victim characteristics significantly influenced decision-making by both the police agency and the court. Also, officer characteristics and crime types were important indicators of how offending officers were punished by both the courts and the agencies that employed them. Specifically, officers whose cases involved child victims and officers who were not familiar with their victims had greater odds of being convicted. The implications of our findings for policy and research in policing, especially research on police misconduct, are discussed.
Neste artigo, identificamos o padrão de aplicação das sanções disciplinares elencadas no artigo 53 da Lei de Execuções Penais (nº 7.210/1984) imputadas pela administração nas prisões masculinas ...situadas no estado do Rio de Janeiro. Para tanto, responderemos, por meio de uma análise documental de 105 procedimentos disciplinares, as seguintes questões: (i) quais as sanções disciplinares mais imputadas e (ii) quais as faltas disciplinares mais atribuídas pela administração prisional aos presos? O artigo argumenta que há uma gestão diferencial dos ilegalismos, na seara de imputação das faltas e sanções disciplinares, ao elencar a persecução administrativa de algumas condutas em detrimento de outras.
Given the mandatory nature of the preliminary disciplinary investigation procedure, this disciplinary process to which employees are submitted can be divided into three main phases, namely the phase ...prior to the employee's summoning, the moment of the employee's hearing and the phase following employee's investigation. Clarity on these stages and the proceedings corresponding to each of them, is essential for the validity of the disciplinary sanction. As the disciplinary process is complex both in terms of the current regulatory framework and judicial practice, the present article addresses some aspects of the preliminary disciplinary investigation procedure, with specialfocus on the problems identified in the phase prior to the employee's summoning to the disciplinary investigation. We will consider both descriptive technical elements and elements that generate significant divergences or controversy over practical matters. The comparative law elements presented will also highlight how other legal systems regulate issues relating to the procedure for imposing disciplinary sanctions. The legal regulations of Bulgaria, the United Kingdom, Cyprus, New Zealand are presented.
Este trabajo académico consiste en un aporte relacionado con la manera en la que, desde perspectivas procedimentales y sustantivas, se aborda el régimen disciplinario aplicable en materia jurídica a ...los cargos de elección popular en Costa Rica. Como punto de partida, se toma el hecho de que en este régimen jurídico del Estado existe una relación de empleo que no exime al ejercicio de la función pública respecto de todos los deberes y responsabilidades ordinarias de un marco disciplinario; sin embargo, al tratarse de cargos electos popularmente, tienen una función de ejercicio representativo en virtud de la dotación de legitimidad electoral que les ha sido otorgada. En tal sentido, el artículo brinda algunas perspectivas normativas acerca de la manera en la que el derecho del Estado atiende este tipo de circunstancias, así como las diferenciaciones y contrastaciones presentes debido al tipo de cargo de elección popular del que se trate en cada uno de los casos.
Quelle responsabilité pour l’expert ? Gramond, Véronique
Annales médico psychologiques,
February 2020, 2020-02-00, Letnik:
178, Številka:
2
Journal Article
Recenzirano
La question de la responsabilité de l’expert judiciaire touche à l’articulation de la place du juge et de celle de l’expert dans la prise de décision judiciaire. Au XIXe siècle, il était admis que ...l’expert ne pouvait être responsable de ses erreurs d’appréciation si ses conclusions étaient adoptées par le jugement : c’eût été porter atteinte à l’autorité de la chose jugée. La jurisprudence reconnaît désormais la place prépondérante de l’expertise dans le jugement des questions techniques qui échappent à la connaissance du juge. L’expert doit respecter les principes directeurs du procès. Sa responsabilité est engagée sur de nombreux terrains : discipline propre à l’expertise judiciaire et discipline ordinale se superposent et parfois se recoupent, responsabilité pénale de droit commun en cas de violation du secret professionnel et, enfin, responsabilité civile de droit commun qui l’oblige à répondre financièrement de ses actes dommageables.
The question of the responsibility of the judicial expert relates to the articulation of the place of the judge and that of the expert in judicial decision-making. In the 19th century, it was recognized that the expert could not be responsible for his errors of assessment if his conclusions were adopted by the judgment: it would have been to attack the authority of the res judicata. Jurisprudence now recognizes the predominant place of expertise in the judgment of technical questions which escape the knowledge of the judge. The expert must respect the guiding principles of the trial. Its responsibility is engaged on many grounds: discipline specific to judicial expertise and ordinal discipline sometimes overlap, common law criminal liability for breach of professional secrecy and, finally, common law civil liability which obliges him to answer financially for his harmful acts.
This study examines the consequences of sanctions against individual Swedish auditors issued by the Supervisory Board of Public Accountants (SBPA). The results provide no support for individual ...auditor client loss after receiving a sanction. However, we find that Big 4 auditors have a lower salary after the sanction than before. Finally, we do not find that auditors become more conservative in their reporting after being sanctioned. Collectively, our results support that public oversight sanctions have relatively limited consequences for auditors of private companies.
The present article discusses the problematic aspects pertaining to the disciplinary sanctions applicable to employees who commit breaches of the rules defining work discipline. It contains an ...analysis of the categories of disciplinary sanctions provided for by the Labour Code: written warning; demotion, with the salary corresponding to the position to which the demotion was ordered, for a period not exceeding 60 days; reduction of the basic salary for a period of 1-3 months by 5-10%; reduction of the basic salary and, where applicable, of the management allowance for a period of 1-3 months by 5-10%; disciplinary termination of the individual employment contract. The article highlights, on the one hand, the specifics of domestic regulations with consideration of the most important aspects of case law, and on the other hand, it offers elements of comparative law with reference to countries such as Belgium, Dominican Republic, France, Cyprus in order to provide the legislative optics of other countries as well as reveal the problems in this field of labour law.
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