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Perception of Forensic Accountants About Elaboration of Free Judicial Expertise in Brazil
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作者 Anna Paula Leal de Sousa Idalberto Jos6 das Neves Jfinior Helder Bueno Leal 《Journal of Modern Accounting and Auditing》 2012年第8期1126-1139,共14页
The Article 23 in the Universal Declaration of Human Rights mentions that all work must have a fair and favorable remuneration. However, in Brazil, the State uses the free legal aid as a way of minimizing the social a... The Article 23 in the Universal Declaration of Human Rights mentions that all work must have a fair and favorable remuneration. However, in Brazil, the State uses the free legal aid as a way of minimizing the social and economic inequality, making it possible for the needy to have access to justice. Through the free legal aid, the litigant is exempted from payment of fees and legal expenses and court, thus, transferring the burden of work to professionals who assist in the judicial process. So, the magistrate can appoint an expert accountant to assist him in the trial of the legal question when the proof requires accounting knowledge. In this way, this article discusses the accounting expertise that is free of charge from the perception of expert accountants. The authors had applied questionnaires in August and September in 2008, and obtained 131 responses and 2,859 data. From this research, the authors observed that the majority of respondents when solicited to work with the possibility of non-payment attended the demand, and believed that this would contribute to society and assist the magistrate. 展开更多
关键词 forensic accounting forensic accountant's honorarium free expertise
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教授为何不能当律师?!——兼职律师制度之我见
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作者 吴法天 《法制资讯》 2008年第1期76-77,共2页
考察兼职律师的正当性问题,我们可以从一些质疑兼职律师制度的声音出发,反思兼职律师的定位和功能,并检验其在司法实践中的作用。第一种反对兼职律师制度的声音掷地有声:保留"兼职律师"就是保护特权!
关键词 律师制度 正当性问题 司法公正 法学教师 司法实践 国家行政编制 执业律师 律师资格考试 法律专业知
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