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Neo-Nazism. --- Occultism. --- occultism --- Nazism --- post-war neofascism --- cultic milieu --- fantasies and their real implications

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The financial crisis of 2008 questioned the role played by auditors and led the European institutions to change the profession. This thesis aims to analyse the disciplinary law of auditors and its consequences in Belgium and Luxembourg.
After the presentation of the foundations of this reform and the professional liability of the auditor, this thesis focuses on the disciplinary law of the auditors in Belgium and Luxembourg in order to understand their obligations, as well as the procedures and the potential consequences in case of proven breaches. Interviews with auditors and members of the supervisory authorities were organised to analyse the practical consequences of the disciplinary law for the profession, as well as its influence on the “audit quality”. The opinion of professionals on the attractiveness of the profession, the generated fear, the organisation of firms and the systems in place was collected.
While supervision in Belgium is left to an external and independent body, the system in place in Luxembourg is still partially based on a peer supervision. Non-compliance can sometimes have serious consequences for the professionals who could lose the right to practice. Based on the qualitative study carried out, it can be concluded that controls would generate fear for auditors, who are aware that zero risk does not exist. Although the figures do not always illustrate it, interviewed auditors state that the current system affect the attractiveness of the profession. Small audit firms would collaborate with others or would try to be creative, in order to avoid the impacts of supervision. In addition, an internal organisation has been developed within the audit firms. According to the panel of respondents, public oversight is perceived as positive as it would strengthen the credibility of the profession for third parties. Although controls create negative effects, "audit quality" would still be perceived as improved.
The interviews show that some auditors do not have enough hindsight. The system established by the reform is recent. The different elements analysed in this thesis could therefore be the subject of similar studies in the future to better understand the implications on the profession. It is also worth mentioning that various scandals have arisen recently, despite the requirements established since the reform. It illustrates the importance of continuous efforts in the quest for quality. Disciplinary law is therefore likely to evolve further in the near future.

disciplinary law --- liability --- Luxembourg --- Belgium --- procedures --- sanctions --- implications --- audit quality --- supervision --- legislation --- IRE --- CSSF --- CSR --- Sciences économiques & de gestion > Comptabilité & audit

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The first century of music printing in Germany had its own internal dynamics, affected by political and social events such as the Reformation. Yet it also had an international dimension: German printers set up shops all around Europe, taking materials and techniques with them, or exporting necessary materials such as type. For the first time, this collection brings together the different strands that define the German music printing landscape from the late fifteenth to the late sixteenth century. From the earliest developments in music printing and publishing, to printing techniques and solutions, the commerce of music printing, and intellectual history, the chapters outline broad trends in the production of different genres of printed books and examine the work of individual printers. The book draws upon the rich information gathered for the online database Catalogue of early German printed music / Verzeichnis deutscher Musikfruhdrucke (vdm), the first systematic descriptive catalogue of music printed in the German-speaking lands between c. 1470 and 1540, allowing precise conclusions about the material production of these printed musical sources. The result is a highly original and varied picture of the beginnings of music printing in a geographical region that, until now, has been somewhat neglected.

Music printing --- History --- Music --- Type and type-founding --- Printing --- Music publishing --- Music type --- editions --- implications --- music editions --- new catalogue --- Christian Egenolff --- Discant --- Lied --- Partbook --- Répertoire International des Sources Musicales --- Roman numerals --- Tenor --- Title page --- Woodcut

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Success, injuries, future career opportunities of athletes, and the societal gains of participating in sports and organizing (mega) sports events are all related to individual risk-taking behavior. Although the sports economics and management literature has broadly addressed these issues, it is surprising that less attention has been paid to the implications of risk-taking on the organization of sports in general and, more particularly, on the design and behavior of sports organization members.

Society & social sciences --- sports --- economics --- management --- risk-taking --- in --- professional --- (e.g., --- doping, --- injuries, --- post-career --- path) --- organizing --- (mega) --- events --- implications --- of --- on --- the --- organization --- risk --- treatment --- organizations --- taking --- after --- COVID-19 --- pandemic

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This paper studies the relationship between devolution, accountability, and service delivery in Pakistan. It examines the degree of accessibility of local policy-makers and the level of competition in local elections, the expenditure patterns of local governments to gauge their sector priorities, and the extent to which local governments are focused on patronage or the provision of targeted benefits to a few as opposed to providing public goods. The main findings of the paper are three-fold. First, the accessibility of policy-makers to citizens in Pakistan is unequivocally greater after devolution, and local government elections are, with some notable exceptions, as competitive as national and provincial elections. Second, local government sector priorities are heavily tilted toward the provision of physical infrastructure - specifically, roads, water and sanitation, and rural electrification - at the expense of education and health. Third, this sector prioritization is in part a dutiful response to the relatively greater citizen demands for physical infrastructure; in part a reflection of the local government electoral structure that gives primacy to village and neighborhood-specific issues, and in part a reaction to provincial initiatives in education and health that have taken the political space away from local governments in the social sectors, thereby encouraging them to focus more toward physical infrastructure.

Degree of accessibility --- E-Government --- Election --- Governance --- Government accountability --- Local elections --- National governments --- Policy implications --- Political Accountability --- Political leadership --- Public Sector Corruption and Anticorruption Measures --- Public Sector Economics and Finance --- Service Delivery --- Service providers --- Transport --- Transport Economics, Policy and Planning