Audit et contrôle de la gestion des juridictions financières francaises

Audit et contrôle de la gestion des juridictions financières francaises

Author: David Bordet

Publisher:

Published: 2006

Total Pages: 597

ISBN-13:

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La thèse a pour objet l'étude du contrôle du bon emploi des fonds publics exercé par les juridictions financières françaises que sont la Cour des comptes et les Chambres régionales des comptes. Outre l'aspect juridique, l'accent est mis sur la gestion publique, sur son efficacité et sur le rôle et l'efficacité du contrôle de la gestion. A cette fin sont détaillées les idées directrices suivantes : la place et le rôle des juridictions financières françaises et du contrôle de la gestion dans les institutions, la présentation et la comparaison du contrôle des finances publiques avec le système "Audit", qui est le système de gestion des entreprises et des institutions supérieures de contrôle des pays anglo-saxons, la méthodologie du contrôle de la gestion, le contenu des observations de gestion de la Cour des comptes et des Chambres régionales des comptes et la mise en avant de principes de bonne gestion, les relations entre la Cour des comptes et le Parlement, notamment à la suite de la LOLF, les suites du contrôle du bon emploi des fonds et la question de l'opportunité de suites juridictionnelles au contrôle de la gestion, avec l'étude de la jurisprudence de la Cour de discipline budgétaire et financière.


Complex Arbitrations

Complex Arbitrations

Author: Bernard Hanotiau

Publisher: Kluwer Law International B.V.

Published: 2005-01-01

Total Pages: 414

ISBN-13: 904112442X

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Provides an analysis of the issues arising from multiparty-multicontract arbitrations, including those involving States and groups of companies. This work analyses theories on the basis of which courts and arbitral tribunals determine who are parties to the arbitration clause; and whether an arbitration clause may be extended to non-signatories.


Comparative Maritime Law

Comparative Maritime Law

Author:

Publisher:

Published: 2017-01-24

Total Pages: 611

ISBN-13: 9789954385777

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This is the first book in the world engaged in the unexplored study of comparative maritime law. This comparison was made with respect to the Moroccan Maritime Code of 1919 which was inspired by several foreign maritime laws and by international conventions implemented later. This Code was, incidentally, the first in the maritime world to consider the protection of shippers by referring to the U.S. Harter Act of 1893, which was introduced in its provisions. Analyses undertaken in this book delve into many foreign maritime laws, in particular English, French and American laws. Those chapters devoted to the comparison of Moroccan maritime law with that of 19 other countries yields differences more of detail than of principle. Often, the distinctions that may be made are mitigated by the use of the same international conventions. Morocco, like most of the other 19 countries analyzed in this book, is very supportive of the international unification of maritime law. While this comparative study of maritime law applies only to 19 countries, these countries are all major maritime players: Germany, France, Greece, Great Britain, Italy, the United States, Mexico, the Maghreb countries, Australia, United Arab Emirates, Turkey, Singapore, China, Japan and the Ukraine. While the studies in this book are of individual countries' maritime law, each was written by a renowned maritime legal expert from the country concerned and addresses all of the practical aspects of that country's maritime law, marine environmental protection, construction and sale of ships, maritime liens and seizure, liability of the shipowner, nationality of the ship, ports regime, seamen, piloting, towing, transport contract, sea events and marine insurance. Perhaps most importantly, each study provides clear guidance and direction to the maritime jurist or shipowner so that he or she can properly direct his or her research. After high school, Prof. Hassania CHERKAOUI enrolled at Paris University for licensing in English; then completed her studies by enrolling at the Law Faculty of Casablanca where she earned a LL.M in private law, a postgraduate thesis and a PhD in private law (1986). Prof. CHERKAOUI furthered her education by spending time with an English law firm and in the USA at Boston University. In 1982, she joined the Faculty of Law as assistant professor (4 years), lecturer (4 years) and professor (26 years) where she has taught international maritime and aviation law, commercial law and civil law.


Systèmes judiciaires européens - Edition 2014 (données 2012) - Efficacité et qualité de la justice

Systèmes judiciaires européens - Edition 2014 (données 2012) - Efficacité et qualité de la justice

Author: Council of Europe

Publisher: Council of Europe

Published: 2014-12-01

Total Pages: 572

ISBN-13: 9287180024

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The new Edition of the report of the European Commission for the Efciency of Justice (CEPEJ), which evaluates the functioning of the judicial systems in 45 Council of Europe’s member states and an observer state to the CEPEJ, Israël, remains in line with the process carried out since 2002. Relying on a methodology which is already a reference for collecting and processing a wide number of quantitative and qualitative judicial data, this unique study has been conceived above all as a tool for public policy aimed at improving the efciency and the quality of justice. To have the knowledge in order to be able to understand, analyse and reform, such is the objective of the CEPEJ which has prepared this report, intended for policy makers, legal practitioners, researchers as well as for those who are interested in the functioning of justice in Europe.


The Qualimetrics Approach

The Qualimetrics Approach

Author: Henri Savall

Publisher: IAP

Published: 2011-06-01

Total Pages: 441

ISBN-13: 1617354775

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The impetus for this work emerged from Savall’s belief that there is a doubleloop interaction between social and economic factors in organizations, between behaviors and structures, and between the quality of life in organizations and their economic performance. When managers underestimate this dynamic interaction, the resulting tension ultimately manifests in lowered performance and increased costs, what he refers to as the “hidden costs” of organizational life. Only by delving into the depths of these organizational dynamics can we hope to fully understand – and create the basis for improving – organizational performance. The Qualimetrics Approach presents a different and challenging way of thinking about analyzing organizations, one that draws together quantitative information, financial analysis and qualitative insights into organizational dynamics. As Savall and Zardet argue, to gain a true understanding of what is happening in organizations, intervener-researchers must focus on all three perspectives, as ignoring any one of them will lead to incomplete understandings. Their approach underscores the importance of using qualitative data to validate quantitative depictions (“the numbers”) of organizational performance in understanding the construction of financial statements. The strength of Savall and Zardet’s approach is that it pushes us to go deeper, to fully understand the narratives underlying the numbers and the social construction of our financial assessments.


Product Differentiation in Auditing

Product Differentiation in Auditing

Author: Dan A. Simunic

Publisher: Canadian Certified General Accountants' Research Foundation = Fondation de recherche de l'Association des comptables généraux licenciés du Canada

Published: 1987

Total Pages: 90

ISBN-13:

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A fundamental question with respect to the market for audit services is whether or not such services are homogeneous across suppliers ... In this monograph, we review the basic principles and findings concerning differentiated product markets as they have been developed in the economic literature. Using Lancaster's characteristics framework, we posit that the audit service contains several attributes which are valued by top management. A key attribute is "credibility", which is communicated by an audit firm's brand name and is identified with the power of an auditor's test ... We posit that, along with other product characteristics, the power of test varies systematically across audit firms. Hypotheses concerning the demand for different audit service specifications (qualities) are developed in a context where companies are changing their capital structure through an initial public offering of common shares. These hypotheses are tested using a sample of 469 U.S. corporations which first "went public" during 1981. The results are consistent with the existence of differential audit services.


Guerrilla Tactics in International Arbitration

Guerrilla Tactics in International Arbitration

Author: Günther J. Horvath

Publisher:

Published: 2013

Total Pages: 429

ISBN-13: 9789041140029

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To an extent that may surprise many, international arbitral proceedings are prone to serious interference from the obstructive or even criminal behaviour of interested and‘stakeholdersand’. Numerous anecdotes involving not only bribery and subornation but actual violent threats of retaliation have emerged since the editors of this book addressed an audience at the Vienna Arbitration Days 2010, at which time they used the popular term guerilla and– denoting such tactics as ambushes, sabotage, and intimidation and– to evoke their topic, and called for effective means to combat this undermining of the integrity and popularity of international arbitration. Their call bore fruit, and this collection of contributions by a wide spread of seasoned arbitration practitioners and– the driving forces in their field and– as well as leading academics with distinguished backgrounds and reputations bears powerful witness to the importance of the subject. Going beyond anecdote, these authors adopt an analytic view of guerrilla tactics in arbitration as a broad collective of unconventional means that undermine the mechanismand’s envisioned mode of operation. They offer eminently practical, and‘hands-onand’ discussions that give this topic foundation and elaborate on the issue in detail, from the perspectives of counsel, arbitrators, and arbitral institutions, to the specifics and intricacies of national and international litigation and the role of international institutions, to an intensive discussion on ethics in international arbitration, and and– most importantly and– the way forward. Among the specific topics are the following: dealing with state entities; sanctions available for arbitrators to curtail guerrilla tactics; influence of international institutions; and use of diplomatic channels. The book describes actual experiences from all major legal systems worldwide. Further practical guidance includes details of how to seek assistance from state courts, bar associations, the IMF, and the World Bank. As an invaluable source of knowledge and guidance, particularly as an instrument available to practitioners faced with arbitration guerrillas in jurisdictions all over the world, this book will rapidly become an indispensable handbook for use in difficult factual situations where time and means of recourse are limited.