877 resultados para obligation to disclose


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This paper examines the factors associated with Canadian firms voluntarily disclosing climate change information through the Carbon Disclosure Project. Five hypotheses are presented to explain the factors influencing management's decision to disclose this information. These hypotheses include a response to shareholder activism, domestic institutional investor shareholder activism, signalling, litigation risk, and low cost publicity. Both binary logistic regressions as well as a cross-sectional analysis of the equity market's response to the environmental disclosures being made were used to test these hypotheses. Support was found for shareholder activism, low cost publicity, and litigation risk. However, the equity market's response was not found to be statistically significant.

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En 1992, la Cour suprême du Canada souligne l'importance de faire la distinction entre l'obligation principale de conseil qui est l'objet principal du contrat et l'obligation d'information qui est accessoire. L'obligation principale de conseil est reconnue à l'égard des professionnels des professions dites libérales à l'époque, comme les avocats et notaires dans un contrat de mandat. Par contre, l'évolution jurisprudentielle récente démontre que l'obligation de conseil ne se limite plus à l'objet principal du contrat, et que la notion de «professionnel» n'a plus le sens restrictif d'autrefois. Au Québec, l'obligation principale de conseil est reconnue dans un premier temps à l'égard des professionnels soumis au Code des professions, notamment avocats et notaires. On reconnaît aussi une telle obligation accessoire de conseil à l'égard d'autres personnes qui, bien qu'elles ne soient pas des «professionnels» au sens du Code des professions, exercent tout de même des activités de nature professionnelle. C'est le cas, par exemple, des courtiers en valeurs mobilières, des courtiers en assurances ou des institutions financières. D'ailleurs, une controverse semble régner dans le domaine bancaire sur l'étendue de l'obligation de conseil et d'information des institutions financières envers un client dans le cadre d'un contrat de prestation de services. Plus particulièrement, les tribunaux semblent partagés sur la reconnaissance ou non d'une obligation de conseil de la banque dans le cadre d'un emprunt. Certaines décisions sont à l'effet que seule une obligation d'information s'impose alors que d'autres préconisent le conseil. Afin d'élucider la confusion qui règne présentement en jurisprudence dans le domaine bancaire ainsi que dans le contrat de services et d'entreprise en général, il faut faire une étude jumelée de l'évolution de l'obligation de conseil accessoire et de l'obligation de conseil principale. Notre étude porte sur l'évolution jurisprudentielle qui tend vers une théorisation dans le contrat de services ou d'entreprise, de l'obligation de conseil qui devient alors une variante ou une intensité de l'obligation accessoire d'information. Par le fait même, on constate qu'une obligation de conseil principale semble également s'étendre à une catégorie plus large de professionnels. Dans ce cas, l'obligation de conseil est similaire, dans son fondement, au devoir de conseil du «professionnel» traditionnel, au sens du Code des professions. On constate alors que l'obligation principale de conseil n'est plus restreinte aux professionnels au sens classique du terme.

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Situé entre entre le roman et le récit personnel, Cru. prend la forme d'un aller-retour entre fiction et autobiographie. Le texte, construit à l'aide d'une écriture syncopée et brute, présente deux personnages homosexuels à l'ère « post-sida », alors que ceux-ci tentent de comprendre ce que veut dire « être un homme » dans un contexte social où le mépris (envers les autres et soi-même) est encore présent, mais peut-être encore plus pernicieux qu'auparavant, parce que camouflé sous l'idée d'une acceptation globale. Au final, Cru. soulève la délicate question du droit à la vérité dans une démarche autobiographique et celle de l'implication de la cruauté dans un récit qui ne concerne pas que l'auteur, mais son entourage aussi. Cruauté nécessaire : le devoir d'une vérité autobiographique chez Guibert, Dustan et Rémès est un essai qui vise l'analyse de différents procédés se rattachant à l'écriture autobiographique homosexuelle des années 1990, particulièrement aux textes appartenant à la littérature du sida. Si l'autobiographie vise, dans une certaine mesure, le dévoilement de la vérité, comment ne pas parler de cruauté alors que les auteurs qui la pratiquent y vont de révélations qui ne concernent pas qu'eux? Si le processus d'écriture autobiographique se veut bénéfique, le résultat est-il purement diabolique? Il faudra d'abord, évidemment, définir ce que l'on entend par « vérité » et « cruauté » (lire « bénéfique » et « maléfique »). En ce qui concerne le Bien et le Mal, les textes de Bataille et Nietzsche contribueront à définir deux concepts qui peuvent, souvent, être relatifs. En confrontant les textes des trois auteurs français – tous séropositifs au moment de l'écriture – à différentes théories autobiographiques (Doubrovsky, Lejeune, Miraux) et identitaires (Foucault, Schecter, Butler), et à certains écrits sur le devoir et la responsabilité (Donner, Brooks), l'on tentera de démontrer que la cruauté dont Guibert, Dustan et Rémès font preuve est essentielle à l'écriture autobiographique.

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The article discusses the present status of weblogs and examines whether legal standards applicable to traditional press and media should be applied to that specific forum. The analysis is based on two key documents: the Draft Report on the concentration and pluralism in the media in European Union (2007/2253(INI)) of the European Parliament Committee on Culture and Education presented in March 2008 and a landmark decision of the Polish Supreme Court from July 26, 2007 (IV KK 174/07) in the light of present judicial tendency in other European countries. The first of the mentioned documents calls for the “clarification of the legal status of different categories of weblog authors and publishers as well as disclosure of interests and voluntary labelling of weblogs”. It emphasizes that the “undetermined and unindicated status of authors and publishers of weblogs causes uncertainties regarding impartiality, reliability, source protection, applicability of ethical codes and the assignment of liability in the event of lawsuits”. The position of the European Parliament, expressed in the document, raises serious questions on the limits of freedom of thought and speech on the Internet and on the degree of acceptable state control. A recent Polish Supreme Court decision, which caused quite a stir in the Polish Internet community, seems to head in the very direction recommended by the EP Culture Committee. In a case of two editors of a web journal (“czasopismo internetowe”) called “Szyciepoprzemysku”, available on-line, accused of publishing a journal without the proper registration, the Polish Supreme Court stated that “journals and periodicals do not lose the character of a press release due solely to the fact that they appear in the form of an  Internet transmission”, and that ‘’the publishing of press in an electronic form, available on the Internet, requires  registration”. The decision was most surprising, as prior lower courts decisions declined the possibility to register Internet periodicals. The accused were acquitted in the name of the constitutional principle of the rule of law (art. 7 of the Polish Constitution) and the ensuing obligation to protect the trust of a citizen to the state (a conviction in this case would break the collateral estoppel rule), however the decision quickly awoke media frenzy and raised the fear of a need to register all websites that were regularly updated. The spokesman of the Polish Supreme Court later explained that the sentence of the Court was not intended to cause a mass registration of all Internet “periodicals” and that neither weblogs nor Internet sites, that were regularly updated, needed registration. Such an interpretation of the Polish press law did not appear clear based only on the original text of the judgment and the decision as such still raises serious practical questions. The article aims to examine the status of Internet logs as press and seeks the compromise between the concerns expressed by European authorities and the freedom of thought and speech exercised on the Internet.

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Dans un contexte où les renseignements personnels sont aujourd’hui une « devise » commerciale importante, il importe de s’attarder à la responsabilité de leur protection. Les lois encadrant la protection des renseignements personnels imposent notamment aux entreprises du secteur privé une obligation de sécurité. Par contre, elles ne prévoient pas de sanction monétaire en cas de violation. Il faut donc se tourner vers le droit de la responsabilité civile afin de contraindre les entreprises à adopter des mesures de sécurité. Or, le régime de responsabilité civile actuel est mal adapté aux obligations associées à la sécurité des renseignements personnels. Le flou normatif entourant le contenu de l’obligation de sécurité et les difficultés d’exercice du recours rendent peu efficace le régime de responsabilité civile compensatoire. Dans un souci d’améliorer son efficacité, deux propositions méritent d’être considérées, soit : la revalorisation des dommages-intérêts punitifs et l’encadrement statutaire d’une obligation de notification des atteintes à la sécurité des renseignements personnels. Ces deux propositions sanctionnent les violations à l’obligation de sécurité là où le régime de responsabilité civile compensatoire semble échouer. Par contre, elles ne sont elles-mêmes efficaces que si leur exercice respecte les fonctions qui leur sont sous-jacentes. Au final, la responsabilité de la sécurité des renseignements personnels ne repose pas seulement sur un régime responsabilité, mais sur une culture de responsabilité.

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La tesis consiste en evaluar la obligación de divulgar información relevante en Colombia y en EEUU. Para concluir finalmente que este es un medio idóneo para combatir la asimetría de la información y otros problemas relacionados a los mercados bursátiles.

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In negotiating commercial leases, many landlords and tenants employ property agents (brokers) to act on their behalf; typically these people are chartered surveyors. The aim of this paper is to explore the role that these brokers play in the shaping of commercial leases in the context of the current debate in the UK on upward only rent reviews. This role can be described using agency theory and the theories of professionalism. These provide expectations of behaviour which show inherent tensions between the role of agent and professional, particularly regarding the use of knowledge, autonomy and the obligation to the public interest. The parties to eleven recent lease transactions were interviewed to see if the brokers conformed to the expectations of agency theory or professionalism. Brokers that acted for industrial and office tenants behaved as professionals in using their expertise to determine lease structures. However, those acting for landlords and retail tenants simply followed instructions and behaved as conduits for their clients, a role more usually associated with that of an agent within the principal-agent relationship. None of the landlords’ brokers saw themselves as having responsibilities beyond their clients and so they were not promoting the discussion of alternatives to the UORR. The evidence from these case studies suggests that agents are not professionals; to behave entirely as an agent is to contradict the essential characteristics of a professional. While brokers cannot be held entirely responsible for the lack of movement on the UORR, by adopting predominantly agent roles then they must take some of the blame. However, behind this may be a much larger issue that needs to be explored; the institutional pressures that lead to professionals behaving in this way.

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The responsibility to record civilian casualties in both armed conflict and civil disturbances must be an integral element of the responsibility to protect, particularly in the application of the just cause principles. The first part of this article examines the threshold issue of the possibility of large-scale civilian casualties which triggers the international community’s responsibility to react. The reports recommending the responsibility to protect emphasise the need to establish the actuality or risk of ‘large scale’ loss of life which is not possible in the current context without a civilian casualty recording structure. The second part of the article outlines the international legal obligation to record civilian casualties based on international humanitarian law and international human rights law. Thirdly, the responsibility to protect and the legal obligation to record casualties are brought together within the framework of Ban Ki-moon’s reports on implementation of the Responsibility to Protect. The fourth and final part of the article reviews the situations in Sri Lanka and Syria. Both states represent egregious examples of governments hiding the existence of casualties, resulting in paralysis within the international community. These situations establish, beyond doubt, that the national obligation to record civilian casualties must be part and parcel of the responsibility to protect.

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Traditional retinal projections target three functionally complementary systems it) the brain of mammals: the primary visual system, the visuomotor integration systems and the circadian timing system. In recent years, studies in several animals have been conducted to investigate the retinal projections to these three systems, despite some evidence of additional targets. The aim of this study was to disclose a previously unknown connection between the retina and the parabrachial complex of the common marmoset, by means of the intraocular injection of cholera toxin Subunit b. A few labeled retinal fibers/terminals that are detected in the medial parabrachial portion of the marmoset brain show clear varicosities, Suggesting terminal fields. Although the possible role of these projections remains unknown, they may provide a modulation of the cholinergic parabrachial neurons which project to the thalamic dorsal lateral geniculate nucleus. (c) 2008 Elsevier Ireland Ltd. All rights reserved.

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Human rights law has traditionally focused on the obligations of states in fulfilment of human rights - how a state-focused approach fits in a world where social services are frequently privatised or contracted out - examples of social service provision, health, education and prisons, and inquiries into the obligations of the state and the private operators in relation to these services - private providers of social services have certain human rights obligations within their respective spheres of activity - the state retains an obligation to guarantee the protection and realisation of human rights of everyone under its jurisdiction, regardless of the character of the service provider.

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This article reconsiders the important question which came to light as a result of the controversial 2002 Coles Myer annual general meeting: do directors that are appointed as proxy have an obligation to vote as directed (and indeed should they)? A recent decision of the New South Wales Supreme Court, which was subsequently approved on appeal, stands for the proposition that proxy holders are agents of the shareholders that appointed them. However, currently the Corporations Act only requires a Chairman appointed as proxy to vote as directed — not an ordinary director. This article briefly explains the present state of the law in Australia on this issue, and then explores some interesting recent judicial remarks which may suggest that ordinary directors appointed as proxy must vote as directed in order to satisfy their director’s duties (both common law and statutory) to the company. We finally outline a proposed statutory reform initiative which seeks to remove the present uncertainty in the law by introducing a blanket requirement that all proxy holders must vote as directed.

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Background: Identification of psychosocial issues in pregnant women by screening is difficult because of the lack of accuracy of screening tools, women's reluctance to disclose sensitive issues, and health care practitioner's reluctance to ask. This paper evaluates if a health professional education program, a new (ANEW) approach, improves pregnant women's ratings of care and practitioner's listening skills and comfort to disclose psychosocial issues.

Methods
: Midwives and doctors from Mercy Hospital for Women, Melbourne, Australia, were trained from August to December 2002. English-speaking women (< 20 wks' gestation) were recruited at their first visit and mailed a survey at 30 weeks (early 2002) before and after (2003) the ANEW educational intervention. Follow-up was by postal reminder at 2 weeks and telephone reminder 2 weeks later.

Results: Twenty-one midwives and 5 doctors were trained. Of the eligible women, 78.2 percent (584/747) participated in a pre-ANEW survey and 73.3 percent (481/657) in a post-ANEW survey. After ANEW, women were more likely to report that midwives asked questions that helped them to talk about psychosocial problems (OR 1.45, CI 1.09–1.98) and that they would feel comfortable to discuss a range of psychosocial issues if they were experiencing them (coping after birth for midwives [OR 1.51, CI 1.10–2.08] and feeling depressed [OR 1.49, 1.16–1.93]; and concerns relating to sex [OR 1.35, CI 1.03–1.77] or their relationships [OR 1.36, CI 1.00–1.85] for doctors).

Conclusions: The ANEW program evaluation suggests trends of better communication by health professionals for pregnant women and should be evaluated using rigorous methods in other settings.

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This article examines men’s responses to the 1916 ‘Call to Arms’ appeal, in which Australia’s federal government questioned military-aged male citizens on their willingness to enlist voluntarily in the armed forces for service at the front. It argues that the appeal illuminated men’s difficult negotiation of choice, in which they weighed their personal sense of obligation to the state at war, to their families, and to themselves. It shows how men not only confronted their decision, but measured their responsibilities against others’, producing a subjective order of sacrifice that paralysed recruiting. In the absence of conscription, that private decision-making was critical to the nature of Australia’s commitment to the war, as men assessed and re-assessed the limits of obligation for themselves.

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Enterprises need continuous product development activities to remain competitive in the marketplace. Their product development process (PDP) must manage stakeholders' needs - technical, financial, legal, and environmental aspects, customer requirements, Corporate strategy, etc. -, being a multidisciplinary and strategic issue. An approach to use real option to support the decision-making process at PDP phases in taken. The real option valuation method is often presented as an alternative to the conventional net present value (NPV) approach. It is based on the same principals of financial options: the right to buy or sell financial values (mostly stocks) at a predetermined price, with no obligation to do so. In PDP, a multi-period approach that takes into account the flexibility of, for instance, being able to postpone prototyping and design decisions, waiting for more information about technologies, customer acceptance, funding, etc. In the present article, the state of the art of real options theory is prospected and a model to use the real options in PDP is proposed, so that financial aspects can be properly considered at each project phase of the product development. Conclusion is that such model can provide more robustness to the decisions processes within PDP.

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Drawing on theories of technical communication, rhetoric, literacy, language and culture, and medical anthropology, this dissertation explores how local culture and traditions can be incorporated into health-risk-communication-program design and implementation, including the design and dissemination of health-risk messages. In a modern world with increasing global economic partnerships, mounting health and environmental risks, and cross-cultural collaborations, those who interact with people of different cultures have “a moral obligation to take those cultures seriously, including their social organization and values” (Hahn and Inhorn 10). Paradoxically, at the same time as we must carefully adapt health, safety, and environmental-risk messages to diverse cultures and populations, we must also recognize the increasing extent to which we are all becoming part of one, vast, interrelated global village. This, too, has a significant impact on the ways in which healthcare plans should be designed, communicated, and implemented. Because communicating across diverse cultures requires a system for “bridging the gap between individual differences and negotiating individual realities” (Kim and Gudykunst 50), both administrators and beneficiaries of malaria-treatment-and-control programs (MTCPs) in Liberia were targeted to participate in this study. A total of 105 people participated in this study: 21 MTCP administrators (including designers and implementers) completed survey questionnaires on program design, implementation, and outcomes; and 84 MTCP beneficiaries (e.g., traditional leaders and young adults) were interviewed about their knowledge of malaria and methods for communicating health risks in their tribe or culture. All participants showed a tremendous sense of courage, commitment, resilience, and pragmatism, especially in light of the fact that many of them live and work under dire socioeconomic conditions (e.g., no electricity and poor communication networks). Although many MTCP beneficiaries interviewed for this study had bed nets in their homes, a majority (46.34 percent) used a combination of traditional herbal medicine and Western medicine to treat malaria. MTCP administrators who participated in this study rated the impacts of their programs on reducing malaria in Liberia as moderately successful (61.90 percent) or greatly successful (38.10 percent), and they offered a variety of insights on what they might do differently in the future to incorporate local culture and traditions into program design and implementation. Participating MTCP administrators and beneficiaries differed in their understanding of what “cultural incorporation” meant, but they agreed that using local indigenous languages to communicate health-risk messages was essential for effective health-risk communication. They also suggested that understanding the literacy practices and linguistic cultures of the local people is essential to communicating health risks across diverse cultures and populations.