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Sample records for accountability legal

  1. The Legal and Accounting Dimension of Pawn

    Iuliana CENAR

    2009-01-01

    Full Text Available The growing tendency of transactions taking place in pawn shops, theirimportance in obtaining financial resources in times of economic crisis and theneed to get complete and accurate accountancy information are the reasons ofapproaching legal and accountancy aspects regarding pawn. Following thecourse of the thematic ground, the paper presents the theoretical senses of pawn,the legal framework for the operations taking place in pawn shops, theaccounting instruments used in practice, as well as the pawn’s implications forthe owners of the goods and of the pawn shops. In the current environment,which is continuously changing, this paper wants to be a support element for theample and complex process of procuring financial resources and managinginformation.

  2. Cultural and legal accounts of rape

    Fernández Villanueva, Concepción

    2008-11-01

    Full Text Available The present paper attempts to show how rape is represented in a variety of historical and contemporary discourses. Examples of rapes in Greek mythology, in the Bible, in medieval iconography, in literature, and in scientific theories, are compared and contrasted. Analysis suggests that such discourses tend to make sexual aggression (and specifically the rape of women legitimate, be it by minimizing the harm done; by normalizing and naturalizing sexual violence; or by aesthetisizing rape as art. Finally, the paper argues that putting modern legal accounts of rape into their historical perspective brings into sharper focus the persistence of ancient myths and discourses

  3. Navigating New Legal Demands For Franchisor Accountability

    Carolyn Plump, Esq.

    2014-08-01

    Full Text Available Franchising is a relationship wherein one organization (i.e., the franchisor allows other organizations (i.e., franchisees to use its brand name, products, and processes in exchange for fees. Because franchising offers franchisors the opportunity to build their brands quickly, it is perhaps not surprising that many firms rely on franchising as a key tool for organization design. One caution about franchising is that its use brings a complex array of legal issues into play. As franchising increases in popularity, so too does the scrutiny paid to this organizational form by the legal system. Indeed, the courts appear to be demanding increased accountability from franchisors. The goal of this Point of View article is to explain how organizations can avoid problems associated with increased accountability and even benefit from it. Normal 0 false false false EN-US X-NONE X-NONE /* Style Definitions */ table.MsoNormalTable {mso-style-name:"Table Normal"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-parent:""; mso-padding-alt:0in 5.4pt 0in 5.4pt; mso-para-margin-top:0in; mso-para-margin-right:0in; mso-para-margin-bottom:10.0pt; mso-para-margin-left:0in; line-height:115%; mso-pagination:widow-orphan; font-size:11.0pt; font-family:"Calibri","sans-serif"; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;}

  4. Dance business - accounting, tax, legal and economic connections

    Svitlík, Jan

    2010-01-01

    The thesis summarizes the most important conditions and duties of the beginning and process of dance business of sole trader from tax, accounting and business law view. Theoretic part mainly deals with the choice of legal form of business, tax accounting as an example of evidence of business process of sole trader and calculation of tax liability of sole trader. Practical part describes business process of dance school and applies to this real example some of the information of theoretic part...

  5. 7 CFR 1717.611 - RUS approval of expenditures for legal, accounting, engineering, and supervisory services.

    2010-01-01

    ... 7 Agriculture 11 2010-01-01 2010-01-01 false RUS approval of expenditures for legal, accounting... COMMON TO INSURED AND GUARANTEED ELECTRIC LOANS Operational Controls § 1717.611 RUS approval of... contract requires the borrower to obtain approval from RUS before incurring expenses for legal,...

  6. IAS 29 "Financial Reporting in Hyperinflationary Economies" - Analysis and Implications of Accounting, Tax and Legal

    Dãucianu (Avram) Mihaela

    2014-01-01

    The objectives of this article are to analyze the judgment and implications of accounting, legal and tax resulting from the application of International Financial Reporting Standards to listed entities in the capital market, resulting from the restatement of financial statements for the last three years as the divergence between national [1] and international rule. Thus, this article aims to present a practical example of restatement of equity and to analyze the impact of tax, legal and accou...

  7. Legal Accountability for the Holodomor-Genocide of 1932–1933 (Great Famine) in Ukraine

    Antonovych, Myroslava

    2015-01-01

    This article deals with the problem of legal accountability for the 1932–1933 Holodomor in Ukraine under international and regional legal instruments, international customary law and Ukrainian legislation. The article focuses on Ukraine’s obligation to punish persons for the grave human rights violations of the communist regime then in power in accordance with the 1948 Convention on the Prevention and Punishment of the Crime of Genocide (Genocide Convention) and Council of Europe Resolutions ...

  8. The research of domestic and foreign normative and legal regulation of risk accounting

    Tetyana Korolyuk

    2015-01-01

    The basic approaches to normative and legal regulation of risk accounting in Ukraine and abroad are investigated in the article. While studying the national legal framework it is established that the definition of the notion «risk» is only available in the Tax Code of Ukraine, where the risk is associated with the probability of non-payment of taxes by taxpayers. Domestic accounting regulations (standards) are studied, but interpretation of the notion «risk» is not detected. The presence of i...

  9. Testing the limits of the 'joint account' model of genetic information: a legal thought experiment.

    Foster, Charles; Herring, Jonathan; Boyd, Magnus

    2015-05-01

    We examine the likely reception in the courtroom of the 'joint account' model of genetic confidentiality. We conclude that the model, as modified by Gilbar and others, is workable and reflects, better than more conventional legal approaches, both the biological and psychological realities and the obligations owed under Articles 8 and 10 of the European Convention on Human Rights (ECHR). PMID:24965717

  10. Legal and administrative structure to provide support for an effective state system of accounting and control

    The need for, and the form of, suitable legislative support for a State System of Accounting and Control are discussed. The Australian experience in giving legal effect to its IAEA Safeguards Agreement is described. The functions of the competent national authority and the appropriate place for it in the government structure are outlined

  11. Reflection in the non-profit legal persons accounting of the grant-oriented operations

    Nătăliţa-Mihaela Lesconi Frumuşanu; Adela Breuer; Cristian Elian Pereş

    2011-01-01

    In this paper we will analyse the legal stipulations regarding the reflection in accounting of the grant-oriented (structural funds) operations within a non-profit organization. The suitability and importance of the paper is obvious, since the grants constitute an important source of funds for this category of entities. The paper indicates, in addition to the specific accounting notes, the main problems the grant beneficiaries have to face regarding the organization and management of the proj...

  12. The research of domestic and foreign normative and legal regulation of risk accounting

    Tetyana Korolyuk

    2015-11-01

    Full Text Available The basic approaches to normative and legal regulation of risk accounting in Ukraine and abroad are investigated in the article. While studying the national legal framework it is established that the definition of the notion «risk» is only available in the Tax Code of Ukraine, where the risk is associated with the probability of non-payment of taxes by taxpayers. Domestic accounting regulations (standards are studied, but interpretation of the notion «risk» is not detected. The presence of information about the various types of risks, particularly in the accounting regulation (standard 13 «Financial instruments» (currency risk, interest rate risk, credit risk, price risk, market risk, cash flow risk and liquidity risk, are found. In the other accounting regulations (standards risk is defined as the accompanying element of economic entities operations. It is defined that the basic approaches on recording of risks indicators in accounting and their effects are not disclosed in domestic accounting normative acts. In International Financial Reporting Standards and in International Accounting Standards, based on which domestic accounting regulations (standards were developed, identical information about the risks is disclosed.

  13. From Needs to Rights—A Socio-Legal Account of Bridging Moral and Legal Universalism via Ethical Pluralism

    Andrej J. Zwitter

    2013-05-01

    Full Text Available The question of the universality of human rights has much in common with the question of the universality of ethics. In the form of a multidisciplinary reflexive survey, the aim of this article is to show how human rights discourses derive from more basic principles related to basic needs. These needs are the universal grammar for moral principles, which will be distinguished from ethical norms. Ethical norms, I will argue, are rules that develop in social groups to put into effect moral principles through communicative action and therefore develop as culturally specific norms, which guide behaviour within these social groups. This will explain why ethical norms contain some universal principles, but are largely culturally specific. In order to shed some light on the universality debate, I will show how moral principles translate into ethical norms and might manifest through communicative action in human rights law. For this purpose the article develops a socio-legal account on social norm-creation that bridges moral universality and legal universality via ethical pluralism, which in effect explains why despite the universality of moral principles, the outcomes of ethical rationales can vary extremely.

  14. CONCEPTUAL AND LEGAL FRAMEWORK FOR THE ORGANIZATION OF MANAGEMENT ACCOUNTING AND COST CALCULATION IN INDUSTRY OF MANUFACTURING DAIRY PRODUCTS

    Cristiana Bogdanoiu

    2012-01-01

    According to the legal framework of our country, economic units are responsible for organizing the management accounting adjusted to the specific activity. Economic and social transformations after 1989 led to significant changes in financial accounting, this being in a continuous process of harmonization with the principles, rules, conventions and accounting standards in countries with developed market economy. Legal framework in our country favored and still favors notable changes in accoun...

  15. Problems of legal regulation and accounting ensuring of liquidation procedure of bankrupt enterprises

    Атаманчук, Леся Олександрівна

    2015-01-01

    The article considers the problems and proposes solutions, related to legal and accounting ensuring of the liquidation procedure in bankrupt companies. The problems arose from the introduction of the new Law of Ukraine «On the reorganization and bankruptcy» of January 19, 2013.The study made it possible to distinguish between the rules of the Civil Code of Ukraine and the Law, the errors in using regulations data are detected. We propose to amend the law relating to the use of the term «liqui...

  16. Getting Away With It:Corruption, Moral Indignation and the Limits of Legal Accountability

    O'Kelly, Ciarán; Dubnick, Melvin J.

    2014-01-01

    In this paper we address the idea of ‘legal but corrupt’ through a discussion of two cases: abuse scandals in the Irish Catholic Church and the financial services industry in the wake of the Global Financial Crisis. We identify two important dynamics that generated the scandals: that they were driven by strong and stable groups existing within a peculiar kind of ‘accountability space’ that we describe as ‘monastic’ and that those groups persisted with tacit or explicit support from the state....

  17. Corruption as a 'white-collar crime': International legal instruments on public accountability of public officials

    Dokmanović Mirjana

    2009-01-01

    Full Text Available Corruption within public services has devastated negative impact on a state, a society, its economy and its citizens. It represents a major threat to the rule of law, democracy, enjoyment of human rights, fairness and social justice. It hinders economic development and endangeres sustainable development, empowerishes national economies, and facilitates the emergence of other threats, such as organized crime. Fighting corruption has become more urgent than ever. This paper deals with the public liability of domestic public officials, highlighting the substantive main international standards for fighting corruption in public services in the international legal instruments adopted by the United Nations and the Council of Europe, such as the United Nations Conventions against Corruption, and the two Convention of Council of Europe, on Civil Law and on Criminal Law. The paper argues that corruption can be prosecuted after the fact, but first and foremost it requires prevention. Preventive policies include the establishment of anti-corruption bodies and enhanced transparency in the financing of election campaigns and political parties. States must endeavour to ensure that their public services are subject to safeguards that promote efficiency, transparency and recruitment based on merit. Once recruited, public servants should be subject to codes of conduct, requirements for financial and other disclosures, and appropriate disciplinary measures. Transparency and accountability in matters of public finance must also be promoted, and specific requirements are established for the prevention of corruption in particularly critical areas of the public sector such as the judiciary and public procurement. Those who use public services must expect a high standard of conduct from their public servants. Preventing public corruption also requires an effort from all members of society at large.

  18. Accounting for Non-interest-Bearing Currency: A Critique of the Legal Restrictions Theory of Money.

    Lawrence H. White

    1987-01-01

    The legal restrictions theory of money, developed by Neil Wallace and others, implies that all noncommodity currency would be interest bear ing under laissez faire (if the interest rate on bonds is positive). This note cites historical evidence to the contrary. It then analyzes the source of the legal restrictions theory's inapplicability, and o ffers an alternative computation-cost-based explanation for nonintere st-bearing currency. Copyright 1987 by Ohio State University Press.

  19. Monitoring groundwater: optimising networks to take account of cost effectiveness, legal requirements and enforcement realities

    Allan, A.; Spray, C.

    2013-12-01

    The quality of monitoring networks and modeling in environmental regulation is increasingly important. This is particularly true with respect to groundwater management, where data may be limited, physical processes poorly understood and timescales very long. The powers of regulators may be fatally undermined by poor or non-existent networks, primarily through mismatches between the legal standards that networks must meet, actual capacity and the evidentiary standards of courts. For example, in the second and third implementation reports on the Water Framework Directive, the European Commission drew attention to gaps in the standards of mandatory monitoring networks, where the standard did not meet the reality. In that context, groundwater monitoring networks should provide a reliable picture of groundwater levels and a ';coherent and comprehensive' overview of chemical status so that anthropogenically influenced long-term upward trends in pollutant levels can be tracked. Confidence in this overview should be such that 'the uncertainty from the monitoring process should not add significantly to the uncertainty of controlling the risk', with densities being sufficient to allow assessment of the impact of abstractions and discharges on levels in groundwater bodies at risk. The fact that the legal requirements for the quality of monitoring networks are set out in very vague terms highlights the many variables that can influence the design of monitoring networks. However, the quality of a monitoring network as part of the armory of environmental regulators is potentially of crucial importance. If, as part of enforcement proceedings, a regulator takes an offender to court and relies on conclusions derived from monitoring networks, a defendant may be entitled to question those conclusions. If the credibility, reliability or relevance of a monitoring network can be undermined, because it is too sparse, for example, this could have dramatic consequences on the ability of a

  20. Cuban experiences in the establishment of a legal support to set up a national system of accounting for an control of nuclear materials

    It is described the legal support existing in Cuba for the establishment of the National System of Accounting for and Control of nuclear materials (SSAC). The current functional structure fits the particularities of the peaceful use of nuclear energy. The new legal instruments in the subject of accounting for and control (a Decree and a Guide), in force since 1996, enhance the capabilities of before existing legal support for the establishment and functioning of the SSAC. It is described the general aspects of both new legal instruments. The peaceful character of the Cuban nuclear program has been demonstrated since their beginning. Then the most capital importance was given to aspects related with the accomplishment of the compromises of the signed safeguards agreements between Cuba and the International Atomic Energy Agency (IAEA). All the achievements had reached such level that our legal basis suits the compromises of comprehensive safeguards agreements. (author)

  1. 76 FR 30509 - Court Orders and Legal Processes Affecting Thrift Savings Plan Accounts

    2011-05-26

    ... character. As a result, no notice and comment period is required by the Administrative Procedure Act. See 5... finalize the process by which TSP accounts may be garnished efficiently--consistent with law and regulation..., no notice and comment period is required by the Administrative Procedure Act (APA). See 5 U.S.C....

  2. Public Disclosure of Corporate Tax Return Information: Accounting, Economics, and Legal Perspectives

    Lenter, David; Slemrod, Joel; Douglas A. Shackelford

    2003-01-01

    This paper offers an overview of the issues raised by disclosure of corporate tax return information by providing current and historical perspectives from the fields of accounting, economics, and law. It reaches a number of conclusions. First, we are concerned that disclosure of the entire corporate tax return could cause companies to dilute the information content of these returns, hampering tax enforcement, and might, even in diluted form, reveal proprietary information that could provide a...

  3. Design of an accounting system that legally optimizes the IVA declaration in Ecuador

    José Díaz Montenegro

    2010-12-01

    Full Text Available Most of Ecuador’s contributors don’t prepare a well elaborate tax credit application form for their IVA declarations, which lead them to give a payment that goes unnecessary above the actual value, due to the inadequate form filling. In this article, we can see that through the implementation of a simple accounting system, taxpayers can optimize their IVA declaration without breaking any current tax provision, even more, going side by side with our country’s established law.

  4. 浅议注册会计师法律责任的成因%Analysis on Factors of Legal Liability of Certified Public Accountant

    高苑

    2011-01-01

    随着市场经济的快速发展,注册会计师的法律责任问题越来越受到关注.注册会计师法律责任不仅直接关系到注册会计师行业本身的生存和发展,而且影响到整个社会经济秩序的健康运行.分析注册会计师法律责任形成的原因,对逐步完善注册会计师的法律责任体系,以及对经济的健康发展和进步起着至关重要的作用.%Along with the rapid development of market economy, the problems of legal responsibility of the registered accountant are more and more paid attention to. Legal responsibility of the registered accountant is not only directly related to the survival and development of the industry of certified public accountant, but also affects the healthy operation of the social and economic order. To analyze causes of the formation of legal responsibility of the registered accountant plays an important role in perfecting legal responsibility system of registered accountant gradually as well as economic healthy development and progress.

  5. The Effect of Legal Systems and Accounting Conservatism on Corporate Governance: The U.S. versus the U.K.(A Comparative Analysis)

    Narayanan, Supreena

    2006-01-01

    Corporate Governance deals with the ways in which suppliers of finance to corporations assure themselves of getting a return on their investments. This paper analyses the effects of legal systems and accounting conservatism on corporate governance. The U.K. and American corporate governance perspective, there have fundamentally been the same goals with respect to strengthening corporate governance In comparison to the U.S vs the U.K., the value of independent directors is emphasized in the...

  6. 会计职业道德和法律责任研究%A Research on Professional Ethics and Legal Liability of Accounting

    谢玉娟

    2015-01-01

    With the gradual establishment of socialist market economy,some problems have been exposed in accountancy which severely impacting the validity of accounting information and hinder information appliers from making proper judgments,as a result,it has become a tendency to improve the legal liability and professional ethics of the accounting personnel in society.This paper mainly studied current status of legal liability and professional ethics of the accounting personnel and found the drawbacks, including some accounting personnel's weak awareness of professional ethics and the lack of credibility and otherwise,besides it proposed corresponding countermeasures with respect to accelerating the improvement of standard system,supervision mechanism, evaluation system and otherwise of legal liability and professional ethics of accounting,so as to strengthen the construction of legal liability and professional ethics of accounting.%随着社会主义市场经济的逐步建立,会计工作中存在着一些问题极度影响了会计信息的有效性,妨碍了会计信息使用者更好地做出判断.因此,提高会计人员法律责任和职业道德是社会发展的趋势.文章主要研究会计法律责任和职业道德的现状,找出不足,如部分会计人员的职业道德意识淡薄;会计诚信的缺失等,并且提出相应的措施,比如加快完善会计人员法律责任和职业道德的规范体系、监督机制和评价体系等一系列相应的对策,以加强会计法律责任和职业道德的建设.

  7. Legal method in danish law

    Blume, Peter Erik

    furthermore a brief account of Danish legal history is provided. The following chapters concern: • Legal institutions, • Statute and Statutory Law • Legal Decisions • Legal Literature and Legal Knowledge • Other National Legal Sources • External Influences on Danish Law......This book describes how legal method is used within the Danish legal system. Its target group is foreign lawyers and law students who have an interest in knowing how Danish law commonly is determined and applied. In the first chapters legal method and legal sources in general are defined and...

  8. The Faithless Employee: A Case Involving the Legal and Accounting Issues Associated with Employee Theft of Company Funds

    Gruber, Robert; Molloy, James

    2005-01-01

    This case explores the areas of public accounting/auditing and business law as they relate to the conduct of an employee who intentionally and unlawfully obtains, and, negotiates for his own benefit, his employer's negotiable instruments (checks). In particular, this case involves an accountant who unlawfully acquired negotiable instruments,…

  9. 浅议注册会计师法律责任的规避%Evasion of Certified Public Accountant's Legal Responsibility

    张红; 柳传权

    2013-01-01

    法律责任的加重已成为审计职业界不争的事实,如何在竞争中求生存,提高业务质量减免法律诉讼,是摆在审计职业界面前的一道难题,本文以此为内容深入分析了注册会计师法律责任的成因,并提出了从注册会计师、事务所、审计职业界三方面规避法律责任的应对措施,期望促进我国民间审计的健康发展.%Aggravation of legal liabilities for audit has become the fact. It is a difficult issue to audit that how to survive in the competition, and improve the quality of business and reduce lawsuit. The paper analyzes the causes of certified public accountant's legal responsibility, and puts forward the corresponding measures from three aspects of certified public accountant, firm, and audit, hoping to promote the health development of folk audit.

  10. Legal Thinking on the Administration of Accounting Information Distortion%会计信息失真治理的法律思考

    李玉丰; 王爱群

    2012-01-01

    随着经济的发展,会计信息质量越来越为社会各界所关注,通过立法,治理会计信息失真,确保会计信息质量,显得日益重要.本文在深入分析现行立法缺陷的基础上,提出在新形势下对会计信息相关法律制度加以完善的具体措施,从而为提高会计信息质量起到保驾护航的作用.%With the development of economy, the quality of accounting information is more and more concerned by the society. So it is more and more important to control the distortion of accounting information and ensure the quality of accounting information through legislation. Based on the analysis of the defective foundation of the current legislation, this paper proposed specific measures to perfect the accountine information legal system under the new situation, so as to imrjrove the oualitv of accounting information.

  11. Why should i comply? Sellers' accounts for (non-compliance with legal age limits for alcohol sales

    Gosselt Jordy F

    2012-01-01

    Full Text Available Abstract Background Availability is an important predictor of early and excessive alcohol consumption by adolescents. Many countries have implemented age limits to prevent underage purchases of alcohol. However, shop-floor compliance with these age limits appears to be problematic. This study addresses the issue of non-compliance with age limits. Which measures do vendors take to avoid underage alcohol sales, and what do they report as important reasons to comply or not with age limits for alcohol sales? Methods Open-ended telephone interviews were conducted with store managers selling alcohol (N = 106. Prior to the interviews, all outlets were visited by an underage mystery shopper in order to measure compliance with the legal age limits on alcohol sales. The interview results are compared against actual compliance rates. Results Several measures have been taken to prevent underage sales, but the compliance level is low. Furthermore, open coding resulted in 19 themes, representing both valid and invalid arguments, that vendors mentioned as relevant to their decisions of whether to comply with the law. Compliance with age limits is dependent on the knowledge of the rules and the ability and motivation to follow the rules. The ability aspect in particular seems to be problematic, but in many cases, the motivation to actively comply with the age limits is lacking. Conclusions To enhance compliance, it is important to raise the awareness of the importance of age limits and to connect possible violations of the regulations to negative consequences.

  12. 中美注册会计师法律责任比较%A Comparison of the Legal Responsibilitiesof the Registered Accountants in China and USA

    徐江红

    2001-01-01

    中美两国的注册会计师职业作为一种中介力量都在市场经济中发挥着重要作用。但两国对于注册会计师应承担的法律责任存在着许多不同之处。因此对中美注册会计师法律责任范围、主体及内容进行比较,为完善我国的相关法规提供可资借鉴的依据。%Accounting, as a profession, plays an important role in market economy. There are differences in respect of accountants' legal responsibilities between China and the U.S.A. This article makes a comparison of accountants' scope, body and content of their responsibilities of the two countries.

  13. On the Legalization of the Administrative Accountability in Drug Supervision%论我国药品监管行政问责的法治化

    梁晨

    2015-01-01

    行政问责以回应性为核心,并且结合追责的实现方式,是代议制民主模式下权力对民意的服从以及民意对权力的监督要求.从现有药品监管领域的问责事件来看,我国药品监管行政问责存在偏重事后问责、问责对象模糊不清、裁量余地过大、政府的回应方式与力度不能满足问责制的基本要求,以及问责处理结果的透明度不足等问题.为推进药品监管行政问责的法治化,在实践中应做到于法有据、权责一致、全面问责、公开透明以及社会共治.%Administrative accountability, which takes responsiveness as its core and is realized by calling to account, is the compliance of power to the will of the people in the mode of representative democracy and the demand of popular will of power supervision. Seen from the present incidents of drug supervision, there are problems of laying particular stress on ex post accountability, of ambiguous object, of too much discretion, of inefficiency in the response mechanism and dynamics and of lacking transparency in the handling results.In order to enhance the legalization of the administrative accountability, it is necessary to act with lawfully recognized evidence, align power with responsibility, be accountable for every administrative action, be transparent and involve multiple participation.

  14. 高校会计人员法律责任意识问题与对策%Problems of the Consciousness of Legal Responsibility of Accountants in Universities and Countermeasures

    王官禄; 张学英; 韩宇骞

    2013-01-01

    高校会计人员的法律责任意识存在着诸多问题;对自身的法律责任认识不足;自我保护意识不强;法律责任意识缺失;履行法律责任能力不强。解决这些问题,需强化高校会计人员法律责任意识,提高承担和履行责任的自觉意识,培养承担和履行责任的精神品格,增强承担和履行责任的综合能力,培养良好的沟通协调能力。%There exist many problems as regard to the consciousness of legal responsibility of accountants in universities. They do not have enough knowledge about their legal responsibility and strong consciousness of self-protection. They lack consciousness of legal responsibility and weak in carrying out legal responsibility. Though analyzing the causes of these problems, the author puts forward the countermeasures for strengthening the consciousness of legal responsibility of accountants in universities, raising their self-consciousness of carrying out responsibility, cultivating the nature of bearing responsibility, promoting the ability of fulfilling responsibility, and fostering good communicative competence.

  15. 法律环境、法律责任与审计师独立性--来自中国会计师事务所转制的证据%Legal Environment, Legal Liability and Auditors’Independence:Evidence from Structure Transformation of Chinese Accounting Firms

    武恒光

    2015-01-01

    本文基于中国不平衡的法律环境和始于2010年的大中型事务所组织形式转制提供的天然实验场所,运用2010至2012年期间发生的事务所转制案例数据,研究法律制度与审计师独立性之间的关系,发现事务所转制与出具非标准无保留意见的概率显著正相关,事务所转制引致的法律责任增加有助于促进审计师独立性的提升;在法律环境差的区域,事务所转制与非标准无保留意见出具概率不相关,在法律环境好的区域,事务所转制与非标准无保留意见出具概率显著正相关。说明法律环境影响审计师的行为,审计师法律责任的增加更加有助于审计师独立性的提高。%Whether the legal system can safeguard auditors’independence is of great importance to the development of capital market and protection of investors’interest.Against the background of China’s unbalanced legal environment and struc-tural transformation of accounting firms initiated in 2010, this paper applies the data of 2010 to 2012 of accounting firms un-dergoing the transformation in a research on the relationship between legal system and auditors’independence.The results show that the enhancement of legal liability induced by the accounting firms’structural transformation promotes the improve-ment of auditors’independence, and the legal environment influences auditors’behavior in that in districts of better legal envi-ronment, greater legal liability encourages more solid improvement of auditors’independence.

  16. Legal Hybrids

    Herrmann, Janne Rothmar

    2009-01-01

    The article discusses the inadequacy of traditional theory on legal personhood in relation to embryos and foetuses. To challenge the somewhat binary view of legal personhood according to which the ‘born alive' criterion is paramount the article demonstrates that the number of legal categories in...

  17. The Development And Implementation Of A Concept To Permanent Reduction Of Noise Pollution In Production Taking Into Account The Legal And Economic Framework Conditions

    Zaušková, Lucia; Czán, Andrej; Babík, Ondrej; Piešová, Marianna

    2015-12-01

    Article deals with the issue of reducing noise impact in real conditions of industrial production. The solution includes measurements and calculations of noise level the person is exposed to and developing proposals for effective reduction of noise levels at the specific workplace. When assessing noise levels and design to reduce it to an acceptable level we will consider the legal, safety and economic conditions.

  18. Dissimilarities in Founding a Legal Business Entity in Finland and Vietnam : Interested Issues: Business Forms, Procedures, Taxation, Accounting and Auditing, Employment, Insurance and Business Culture

    Le, Trang

    2016-01-01

    The thesis aims at providing general information in some essential legal matters of founding a business entity in Finland and Vietnam, as well as an overview on differences between the two markets. The thesis is completed by analysing data, conducting questionnaires, and comparing the situation in the related field so that it could portrait the most fundamental factors which need to be noticed by interested entrepreneurs. The theory of internationalization is introduced in the theoretical...

  19. Legal terminology

    Engberg, Jan

    2013-01-01

    texts disseminating legal concepts in different situations (Wikipedia article for general public, article from ministry aimed at children and adolescents) and especially investigate, to what extent the paraphrase concept is applicable also for describing dissemination strategies in such situations. In...

  20. Legal Rights

    Baril, Cecile; Couchman, Ian S. B.

    1976-01-01

    The legal processes following a rape charge mortify, denigrate and transfer guilt to the victim. Rape laws reinforce traditional sex roles and restrict the options available to women in defining their personal and sexual careers. (Author/AM)

  1. Legal Corruption

    Kaufmann, Daniel; Pedro C. Vicente

    2005-01-01

    We challenge the conventional definition of corruption as the abuse of public office for private gain, making a distinction between legal and illegal forms of corruption, and paying more attention to corporate patterns of corruption (which also affect public corruption). We undertake to identify general determinants of the pattern of legal and illegal corruption worldwide, and present a model where both corruption (modeled explicitly in the context of allocations) and the political equilibriu...

  2. REGULATORY AND LEGAL SUPPORT OF TAXES-AND-DUTIES LIABILITIES ACCOUNTING AND AUDIT UNDER THE CONDITIONS OF FINANCIAL AND ECONOMIC CRISIS

    G. Kupalova; Matvienko, T.

    2010-01-01

    Actual problems of legislative control of tax transactions accounting and audit in Ukraine under the conditions of financial crisis are investigated. Priority directions of their solving with the view of the legislative, methodical and organization problems and taking into consideration tax system reformation and International Financial Reporting Standards introduction are defined.

  3. Human rights accountability for maternal death and failure to provide safe, legal abortion: the significance of two ground-breaking CEDAW decisions.

    Kismödi, Eszter; de Mesquita, Judith Bueno; Ibañez, Ximena Andión; Khosla, Rajat; Sepúlveda, Lilian

    2012-06-01

    In 2011, the Committee on the Elimination of Discrimination against Women (CEDAW) issued two landmark decisions. In Alyne da Silva Pimentel v. Brazil, the first maternal death case decided by an international human rights body, it confirms that States have a human rights obligation to guarantee that all women, irrespective of their income or racial background, have access to timely, non-discriminatory, and appropriate maternal health services. In L.C. v. Peru, concerning a 13-year-old rape victim who was denied a therapeutic abortion and had an operation on her spine delayed that left her seriously disabled as a result, it established that the State should guarantee access to abortion when a woman's physical or mental health is in danger, decriminalise abortion when pregnancy results from rape or sexual abuse, review its restrictive interpretation of therapeutic abortion and establish a mechanism to ensure that reproductive rights are understood and observed in all health care facilities. Both cases affirm that accessible and good quality health services are vital to women's human rights and expand States' obligations in relation to these. They also affirm that States must ensure national accountability for sexual and reproductive health rights, and provide remedies and redress in the event of violations. And they reaffirm the importance of international human rights bodies as sources of accountability for sexual and reproductive rights violations, especially where national accountability is absent or ineffective. PMID:22789080

  4. 4 CFR 83.18 - Rights of legal guardians.

    2010-01-01

    ... 4 Accounts 1 2010-01-01 2010-01-01 false Rights of legal guardians. 83.18 Section 83.18 Accounts GOVERNMENT ACCOUNTABILITY OFFICE RECORDS PRIVACY PROCEDURES FOR PERSONNEL RECORDS § 83.18 Rights of legal guardians. For the purposes of this part, the parent of any minor, or the legal guardian of any...

  5. Surrendering to the Big Picture: Historical and Legal Perspectives on Accountability in the Democratic Republic of Congo Following the Defeat of the March 23 Movement

    Janet McKnight

    2014-02-01

    Full Text Available It remains to be seen whether the past few months will mark a genuine turning point in the conflict in eastern Democratic Republic of Congo (DRC, as the rebel faction March 23 Movement (M23 announced the end of its 20-month insurgency against the government on 5 November 2013. News of the rebel group’s surrender following its political and military defeat signals an important moment of hope and renewed prospects of peace and stability in a region prone to protracted armed conflict. However, long-term stability in the country and in the region will require a multi-faceted process consisting of comprehensive accountability for human rights violations that have been committed by all parties to the conflict. In this article, I will first lay out the historical context of the fighting and the root causes of conflict present long before M23’s entrance onto the scene as a splintered rebel faction so as to understand M23’s place within the country’s history of protracted violence. Next, I will explain the violations of international humanitarian and human rights law committed by all possible parties, including rebel and government groups, as well as individual criminal responsibility and corporate liability. Lastly, I will chart the pathways of criminal and social accountability at various levels of international and domestic justice systems to see how the DRC may continue to build long-term local stability in the eastern parts of the country by addressing the question of accountability for international crimes. This brief analysis aims to provide a broader understanding of a complex conflict beyond the defeat and disarmament of M23, albeit a key group in a region of contentious cross-border conflict.

  6. Legal Ice?

    Strandsbjerg, Jeppe

    The idealised land|water dichotomy is most obviously challenged by ice when ‘land practice’ takes place on ice or when ‘maritime practice’ is obstructed by ice. Both instances represent disparity between the legal codification of space and its social practice. Logically, then, both instances call...... for alternative legal thought and practice; in the following I will emphasise the former and reflect upon the relationship between ice, law and politics. Prior to this workshop I had worked more on the relationship between cartography, geography and boundaries than specifically on ice. Listening to...

  7. Colombia : Accounting and Auditing

    World Bank

    2003-01-01

    This report is based on the findings of a review of accounting and auditing standards and practices in Colombia. The review exercise focused mainly on the strengths and weaknesses of the institutional framework that supports a corporate financial reporting system in the country. The current legal and regulatory requirements on accounting have led to issuance of conflicting accounting stand...

  8. Accounting Regulation in Ukraine

    Hora, Michal; Chyzevska, Ludmila

    2013-01-01

    The aim of the paper is to evaluate the regulation and organization of accounting in Ukraine under the changes in the national economic system development and impact of IFRS implementation. The system of legal regulation of accounting in Ukraine is presented by five levels, each comprised of a number of corresponding subjects of regulation and documents. Typical Chart of Accounts is evidence of the continental accounting model in Ukraine. The accounting standards provide freedom of choice as ...

  9. Cultural and legal accounts of rape

    Fernández Villanueva, Concepción; Koulianou-Manolopoulou, Panagiota

    2008-01-01

    The present paper attempts to show how rape is represented in a variety of historical and contemporary discourses. Examples of rapes in Greek mythology, in the Bible, in medieval iconography, in literature, and in scientific theories, are compared and contrasted. Analysis suggests that such discourses tend to make sexual aggression (and specifically the rape of women) legitimate, be it by minimizing the harm done; by normalizing and naturalizing sexual violence; or by aesthetisizing rape as a...

  10. Legal accountability in the operating room.

    Furay, C J

    1989-06-01

    Malpractice implies misconduct and refers to a lack of skill or fidelity in the performance of professional duties. Health-care providers are not absolute guarantors of a favorable result; they are merely required to possess and exercise the knowledge and skill necessary to perform their tasks. The buyer of a product may assume liability by failing to exercise recommended precautions or by failing to relay the manufacturer's warning. Hospitals have the duty to furnish adequate equipment for diagnosis and treatment; if proper and safe products and equipment are not provided, the hospital can be found liable. PMID:2734816

  11. Getting Help with Legal Matters

    ... of attorney (POA) gives someone the right to act for another person. This could include making financial or legal decisions. ... proxy. HIPAA HIPAA (Health Insurance Portability and Accountability Act) provides privacy for a person’s medical records. Your loved one should sign a ...

  12. Legal Principles, Legal Values and Legal Norms: are they the same or different?

    Jordan Daci

    2010-01-01

    Legal principles, legal values, and legal norms are essentially part of the same notion. Often in legal literature, legal principles are considered to be legal norms, general legal norms, legal values etc. In fact, legal principles are just legal norms that different from the latter are legal norms of general application that ignore specific legal facts. They can be considered as basic norms that represent the general consensus on basic society understandings. As such they are also kinds of d...

  13. Accounting and Accounting Policy

    Demidenko Leonid P.

    2013-01-01

    The article considers essence and contents of accounting policy. Its provides information with respect to main aspects of formation and application of accounting policy in Ukraine. It studies the structure of regulations on accounting policy that were developed in a company. It specifies correlation of accounting policy and organisation of accounting. It explains the determining role of the top manager and chief accountant in formation of accounting policy of a company. It identifies regulati...

  14. On Danish Legal Method

    Schaumburg-Müller, Sten

    On the basis on 1) the Danish legal writer A.S.Ørsted (1778-1860) and 2) an enquete among present day Danish legal scholars, the contribution deals with special traits in Danish legal method......On the basis on 1) the Danish legal writer A.S.Ørsted (1778-1860) and 2) an enquete among present day Danish legal scholars, the contribution deals with special traits in Danish legal method...

  15. Legal Radiopathology

    The author comments about the knowledge evolution about radioactivity and describes the most important chemical elements capable of discharging it and all the types of radioactivity according with Mendelejef's classification. He analyses the celular sensibility related to many variables, listing the biological effects that may happen depending on the quantity of radiation and exposition time to radiation. He also calls attention to procedures of dosimetry and radioprotection that must be done when anatomo-pathological examination of body fluids, discharges and tissues are carried out, stressing that protective clothing must be wear, decontamination or to make useless the material involved are important to get the job done. A description of the appropriated conditions to perform autopsy, to anoint and to cremate contaminated bodies and the procedures used by the Navy Hospital Marcilio Dias service of anatomo-pathology, Instituto de Radioprotecao e Dosimetria (IRD) and Comissao Nacional de Energia Nuclear (CNEN) is given, based on the experience gained in performing necropsy of dead patients and one anatomo-pathological examination of upper limb amputated inside the surgical room. He finishes describing the macroscopic injuries observed and listing the instrumental used, the reports made, giving details about the necropsy carried out and answering medical-legal matters. (author)

  16. Legal assistance contract as a legal constructure

    Кравченко, Максим Віталійович

    2015-01-01

    The article refers to a contract of legal aid and its place in the contract law. The author insists that this agreement should be considered as a work contract, but has to include elements of a service agreements. The current doctrinal concept of «contract of a legal assistance», as well as recommendations on its use are provided. English abstract M. Kravchenko Legal assistance contract as a legal constructure The article refers to a contract of legal aid and its place in the contract law. Th...

  17. 25 CFR 115.102 - Adults under legal disability.

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Adults under legal disability. 115.102 Section 115.102... AND INDIVIDUAL INDIANS IIM Accounts § 115.102 Adults under legal disability. The funds of an adult who is non compos mentis or under other legal disability may be disbursed for his benefit for...

  18. 5 CFR 1653.13 - Processing legal processes.

    2010-01-01

    ... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Processing legal processes. 1653.13 Section 1653.13 Administrative Personnel FEDERAL RETIREMENT THRIFT INVESTMENT BOARD COURT ORDERS AND LEGAL PROCESSES AFFECTING THRIFT SAVINGS PLAN ACCOUNTS Legal Process for the Enforcement of a Participant's...

  19. 5 CFR 1653.12 - Qualifying legal processes.

    2010-01-01

    ... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Qualifying legal processes. 1653.12 Section 1653.12 Administrative Personnel FEDERAL RETIREMENT THRIFT INVESTMENT BOARD COURT ORDERS AND LEGAL PROCESSES AFFECTING THRIFT SAVINGS PLAN ACCOUNTS Legal Process for the Enforcement of a Participant's...

  20. Legal Philosophy - Five Questions

    This collection gathers together a host of the most eminent contemporary legal philosophers, who writes about their take on legal philosophy, its fundamental questions and potential.......This collection gathers together a host of the most eminent contemporary legal philosophers, who writes about their take on legal philosophy, its fundamental questions and potential....

  1. Defining Legal Moralism

    Thaysen, Jens Damgaard

    2015-01-01

    This paper discusses how legal moralism should be defined. It is argued that legal moralism should be defined as the position that “For any X, it is always a pro tanto reason for justifiably imposing legal regulation on X that X is morally wrong (where “morally wrong” is not conceptually equivalent...... to “harmful”)”. Furthermore, a distinction between six types of legal moralism is made. The six types are grouped according to whether they are concerned with the enforcement of positive or critical morality, and whether they are concerned with criminalising, legally restricting, or refraining from...... legally protecting morally wrong behaviour. This is interesting because not all types of legal moralism are equally vulnerable to the different critiques of legal moralism that have been put forth. Indeed, I show that some interesting types of legal moralism have not been criticised at all....

  2. South Africa : Accounting and Auditing

    World Bank, (WB)

    2003-01-01

    This report provides an assessment of accounting and auditing practices in South Africa, within the broader context of institutional capacity available for ensuring high-quality financial reporting. National accounting and auditing standards in South Africa are developed on the basis of international standards; but lack of legal backing for accounting standards give rise to problems. South...

  3. 领导责任的法律分析——基于董事注意义务的视角%A Legal Analysis of Leadership Accountability: An Approach from the Director's Duty of Care in Corporate Law

    邓峰

    2007-01-01

    @@ I. A Unique Legal Concept:LeadershipLiability Since the prototype cases of the sacking of the Minister for Public Health and the mayor of Beijing in the wake of the SARS outbreak,it has become common procedure for administrative supervisory agencies and the communist Party's discipline inspection commissions to form taskforces to investigate critical incidents involving public safety as well as mine disasters and especially serious pollution cases,So as to ascertain the responsibility of of lficials involved.

  4. Legal aspects of clinical ethics committees

    Hendrick, J.

    2001-01-01

    In an increasingly litigious society where ritual demands for accountability and "taking responsibility" are now commonplace, it is not surprising that members of clinical ethics committees (CECs) are becoming more aware of their potential legal liability. Yet the vulnerability of committee members to legal action is difficult to assess with any certainty. This is because the CECs which have been set up in the UK are—if the American experience is followed—likely to vary significantly in terms...

  5. ACCOUNTING TREATMENTS USED FOR ACCOUNTING SERVICES PROVIDERS

    ŢOGOE GRETI DANIELA

    2014-08-01

    Full Text Available The theme of our research is the ways of keeping accounting entities that are the object of the provision of services in the accounting profession. This paper aims to achieve a parallel between the ways of organizing financial records - accounting provided by freelancers and companies with activity in the financial - accounting. The first step in our scientific research is to establish objectives chosen area of scientific knowledge. Our scientific approach seeks to explain through a thorough and detailed approach as different sides (conceptual and practical looking projections of accounting issues related to regulatory developments and practices in the field. This paper addresses various concepts, accounting treatments, and books and accounting documents used both freelancers in providing accounting services and legal persons authorized accounting profession. In terms of methodology and research perspective, the whole scientific approach combined with quantitative and qualitative research theoretical perspective (descriptive-conceptual with practice perspective (empirical analyzing the main contributions of various authors (Romanian and foreign to knowledge in the field. Following the survey believe that the amendments to the national legislation will support entities providing accounting services, by cutting red tape on Administrative Burdens, and consequently will increase profitability and increase service quality.

  6. Multisensory legal machines and legal act production

    Čyras, Vytautas; Lachmayer, Friedrich

    2012-01-01

    This paper expands on the concept of legal machine which was presented first at IRIS 2011 in Salzburg. The research subjects are (1) the creation of institutional facts by machines, and (2) multimodal communication of legal content to humans. Simple examples are traffic lights and vending machines. Complicated examples are computer-based information systems in organisations, form proceedings workflows, and machines which replace officials in organisations. The actions performed ...

  7. Organization of Small Business Accounting

    Makarova, Oksana

    2012-01-01

    Along with continuing changes in the tax law, the requirements to the organization of small business accounting are changing, too. The article provides the analysis of normative legal documents governing small business accounting. The accounting requirements for small businesses of general and simplified tax accounts have been systematized. The necessity and essentiality of drawing primary documents has been grounded. The list and order of making tax registers and preparation of financial sta...

  8. Should abortion be legalized?

    Sodhy, L S

    1968-01-01

    Abortion is an important means of family planning, especially when contraception is unavailable or when it fails. Morbidity associated with legal abortion is low, though illegal abortion is a common cause of maternal mortality. The Union of Soviet Socialist Republic, Hungary, Yugoslavia, Czechoslovakia, Romania, Poland, and the German Demogratic Republic all have laws legalizing abortion. Legalized abortion is the surest method of population control and should be promoted if the moral and religious objections can be overcome. PMID:12255647

  9. International Accounting Standards and Changes in Accounting Terminology

    Edelmann, Gerhard

    2010-01-01

    The language of accounting is subject to continuous change. One of the reasons for a change in terminology is the introduction of new legal requirements that bring about a change in the underlying concepts and therefore the need for new specific terms. Such a situation was created by the Regulation (EC) No. 1606/2002 on the application of international accounting standards (IAS). This regulation aims at harmonising ac-counting standards and procedures relating to the preparation and presentat...

  10. Introduction: Understanding Legal Evolution

    K. Heine (Klaus)

    2012-01-01

    markdownabstract__Abstract__ In recent years, the study of legal evolution has become more systematic, and there have emerged various approaches to the study of legal evolution. However, until now, there has been no consensus as to which of these approaches is the most appropriate for the purposes

  11. Electronic circulation of accounting documents

    Kremláčková, Kateřina

    2014-01-01

    This thesis describes a circulation of accounting documents in an accounting entity, deals with legal requirements of the entire process and discusses it as a part of an internal control system of the entity. In connection with the theme of the work there are also defined legislative conditions for using information and communication technologies and introduced possibilities of involving these technologies in the process of processing of the accounting documents. Above all the electronic data...

  12. Affirmative Action in Medical Education: A Legal Perspective.

    Helms, Lelia B.; Helms, Charles M.

    1998-01-01

    Describes history of legal theory behind affirmative action, with examples from case law and Department of Education regulations, identifying legal pitfalls in admissions and financial aid, including categorization of students by race, racially disproportionate financial aid awards after accounting for need, racially disproportionate scholarship…

  13. Computer programs as accounting object

    I.V. Perviy

    2015-03-01

    Full Text Available Existing approaches to the regulation of accounting software as one of the types of intangible assets have been considered. The features and current state of the legal protection of computer programs have been analyzed. The reasons for the need to use patent law as a means of legal protection of individual elements of computer programs have been discovered. The influence of the legal aspects of the use of computer programs for national legislation to their accounting reflection has been analyzed. The possible options for the transfer of rights from computer programs copyright owners have been analyzed that should be considered during creation of software accounting system at the enterprise. Identified and analyzed the characteristics of computer software as an intangible asset under the current law. General economic characteristics of computer programs as one of the types of intangible assets have been grounded. The main distinguishing features of software compared to other types of intellectual property have been all ocated

  14. Process Accounting

    Gilbertson, Keith

    2002-01-01

    Standard utilities can help you collect and interpret your Linux system's process accounting data. Describes the uses of process accounting, standard process accounting commands, and example code that makes use of process accounting utilities.

  15. PLACING ACCOUNTING AMONG SCIENCES

    Mihai Deju

    2014-01-01

    Full Text Available Framing accounting as a science has been carried out in close connection with the development of knowledge in this field and with the meaning given to this concept of “science”. Recognizing accounting as scientific field by specialists is due to the fact that it features a combination of accounting theory and methods for the development and application of these theories. Accounting is a scientific discipline in the social sciences because: it is a creation of the human being in response to practical needs; it reflects phenomena, activities and social facts; it addresses various groups of users (managers, bankers, shareholders, employees, tax bodies, etc. which are an integral part of society; it offers information necessary to decision-making, most of the times with impact on the behaviour of individuals; it is influenced by the economic, social, legal and political environment, that is by social phenomena.

  16. Legal Protections for Privacy

    Leslie, David W.

    1977-01-01

    Individual interest in privacy is a multiple legal issue, roughly divided into four parts according to different types of law: constitutional, statutory, administrative, and common law. Policy implications of this issue for institutions are discussed. (Editor/LBH)

  17. SOCIAL LEGAL TRANSFORMATION OF PAKISTAN

    Sohaib Mukhtar

    2015-07-01

    Full Text Available Pakistan came into being in 1947. It struggled a lot during its initial days. It did not come to consensus to make a constitution until 1956 but later on military regime intervened. It is a drawback of Pakistan that laws and the constitution are not made indeed for its people rather they are made for the selfish elite who come into the power time to time without the support of the people. An unelected person cannot make a law for the betterment of the people he always do things for his own interest. Purpose - To point out weaknesses and hindrances in the social legal transformation of Pakistan and to recommend changes and best possible ways to build a highly social legal transformed society. Design/methodology/approach - The treatise is made taking into account the qualitative approach by looking into the historical prospect of social legal issues of Pakistan and to come to a conclusion to draw a better picture if followed the suggested steps. Findings - The paper includes the review of the history and weaknesses in legal transformation and comprehensive suggested steps to be followed to overcome the weaknesses and deficiencies. Research limitations/implications - The paper is limited to the social and legal aspects of the transformation in Pakistan and does not go into the deep details of politics and culture. Practical implications - Suggested steps can be followed by the legislature to make amendments in laws and to make more suitable laws which is a necessity for the better social transformation of Pakistan. Originality/Value - The research is a good piece and has an importance in its field and may help a lot in the development of the country and the region specially and the world at large generally. Keywords: Islamic rulers of the sub-continent; British India and its laws; Constitution of Pakistan 1956,1962 and 1973. Research type: The said research is a critical analysis on the development and transformation of Pakistan with respect to law

  18. Old Assyrian Legal Practices

    Hertel, Thomas Klitgaard

    This work presents a comprehensive analysis of legal practices and dispute processing in Old Assyrian society c. 1950-1800 B.C. in the ancient Near East.......This work presents a comprehensive analysis of legal practices and dispute processing in Old Assyrian society c. 1950-1800 B.C. in the ancient Near East....

  19. FINANCIAL AND LEGAL RELATIONSHIP AND THE LEGAL REGULATION

    Tkebuchava Yekaterina Bezhanovna

    2013-04-01

    Full Text Available This article considers the problems of financial and legal relationship and legal regulation. The financial activities of the state can not be carried out beyond the legal relations. Financial relations are expressed outwardly in the forms that are identified by the state as it is connected with the fact of its existence. With the help of law the state in the financial sphere determines and sets the types of budget revenues, taxation procedures, methods of currency use, etc. Administrative and legal regulation of financial relations is made up of such components as financial and legal relationships and legal regulation. This is why the concepts of "legal effect" and "legal regulation" come to the fore. According to the author, the term "legal regulation" and "legal effect" are not identical and have different meanings. Therefore it is necessary to distinguish between the "regulation" and "effect". This would eliminate naming the same thing with different words.

  20. A Contabilidade Pública e o Sector da Educação em Portugal: do pressuposto legal à economia, eficiência e eficácia. The Public Accounts and the Education Sector in Portugal: assumption of the legal economy, efficiency and effectiveness

    Prof. Doutor J. J. Marques de Almeida

    2003-11-01

    Full Text Available O Plano Oficial de Contabilidade para o Sector da Educação (POC – Educação é um Plano Sectorial para a educação, que surge em sequência da aprovação do Plano Oficial de Contabilidade Pública (POCP, pelo Decreto-Lei nº 232/97, de 3 de Setembro, cujo modelo lhe serve de base. Com a aprovação do POC – Educação são criadas condições para a integração da contabilidade orçamental, patrimonial e analítica numa contabilidade pública moderna que constitua um instrumento de apoio aos órgãos de decisão e outros utilizadores da informação, visando colmatar as deficiências de informação contabilística sentidas anteriormente. Como aspectos inovadoresdeste plano para o sector,destacam-se a contabilidade analítica e a consolidação de contas. A contabilidade analítica é um sistema obrigatório, constituindo um importante instrumento de gestão para análise e controlo dos custos com a educação, como também dos proveitos e dos resultados por actividades. Com a consolidação de contas, pretende-se instaurar uma política e cultura de gestão de grupo, ao mesmo tempo que se procura facilitar a comparabilidade temporal e espacial, constituindo também um factor de transparência da informação pública. Não se prevê a consolidação orçamental, aplicando-se as normas apenas ao processo de consolidação da informação financeira patrimonial.

    The National Accounting Plan for the Education Sector (POC - Education is a Sector Plan for education, which follows on from the approval of the Journal of Public Accounts (OPAP, Decree-Law No. 232/97 of 3 September, the model it is based. With the approval of the POC - Education will create conditions for integrating the accounting, inventory and cost accounting in a modern public as an instrument to support decision-makers and other users of information, to remedy the deficiencies of accounting information previously experienced.

    As

  1. Confidentiality of Accounting Academics: Consequences of Nonconformity

    Amponsah, Emmanuel B.; Boateng, Peter Agyekum; Onuoha, Luke N.

    2016-01-01

    This paper examined ways by which nonconformity to confidentiality among accounting academics could lead to increased-recruitment-and-legal-costs to their employing universities in Ghana that offered accounting degree programmes. With a cross-sectional design, data collected from 1,225 accountants analysed via Cronbach's alpha,…

  2. Enforcing accounts receivable through public auctions

    Kinkor, Jiří

    2012-01-01

    This Bachelor's thesis focuses on the legal ways of enforcing accounts receivable in public auctions within the Czech law. An important part of the thesis is dedicated to a description of accounts receivable formation process and the ways of debt securing. The crucial part refers to the legal framework identification and comparison of the receivables enforcement under obcansky soudni rad and zakon o verejenych drazbach. The entire process of the public auction from the auction proposal to the...

  3. Legal Elements For Nuclear Security: Egyptian Nuclear Law As A Case Study

    This paper deals with the legal bases for nuclear security. First, It analysis the international legal framework for nuclear security. Second, it analysis the legal bases for the import-export control. The legal aspects related with illicit trafficking (IT) were also reviewed. Third, It deals with the Egyptian nuclear law no. 7 and its executive regulation. The Egyptian legal regime for nuclear security and the role of State System for Accounting and Control of Nuclear Materials (SSAC) in realizing the nuclear security were also discussed. The purpose of the paper is to evaluate the Egyptian legal framework for nuclear security.

  4. Legal considerations in utility stranded cost securitizations

    Rogers, D.B.; Jameson, J.M.; Yoong, D.K.L.

    1997-10-01

    The effects that state and federal law provisions, and accounting, tax and bankruptcy considerations have on securitization of utility stranded costs are complex and demand careful attention from government, utilities and their advisors. Although the legal structuring of a utility securitization is more involved than that of most other securitizations, its documentation is not particularly more complicated. To facilitate the movement towards a competitive electricity generation marketplace, many investor-owned utilities, regulators and state lawmakers are considering securitizations as a means of recovering stranded costs. Securitizations generally, and securitizations of stranded costs in particular, are subject to many legal requirements, all of which need to be satisfied in order to structure and consummate a successful transaction. Utility executives, regulators and lawmakers need to be cognizant of the legal requirements that will strongly influence the structure and success of any stranded cost legislation or securitization they propose. As of this writing, no U.S. stranded cost securitizations have been completed.

  5. UN legal advisers meet

    Legal Advisers from twelve international organizations belonging to the United Nations Organization's family met at the Agency's Headquarters in Vienna on 19 and 20 May to discuss legal problems of common administrative interest. The meeting was held on the initiative of the Agency while the UN Conference on the Law of Treaties was taking place in Vienna during April and May. With Mr. Constantin A. Stavropoulos, Under-Secretary, Legal Counsel of the United Nations, as chairman, this was the second meeting of Legal Advisers since 1954. The following organizations were represented: Food and Agriculture Organization of the United Nations, International Atomic Energy Agency, International Bank for Reconstruction and Development, International Civil Aviation Organization, International Labour Organisation, Inter-Governmental Maritime Consultative Organization, International Monetary Fund, International Telecommunication Union, United Nations, United Nations Educational, Scientific and Cultural Organization, United Nations Industrial Development Organization, World Health Organization. Topics discussed included the recruitment of legal staff and possible exchange of staff between organizations; competence and procedure of internal appeals committees, experience with cases before the Administrative Tribunals and evaluation of their judgments; experience with Staff Credit Unions; privileges and immunities of international organizations; headquarters and host government agreements; and patent policies of international organizations. Consultations will continue through correspondence and further meetings. (author)

  6. Croatia : Country Financial Accountability Assessment

    World Bank

    2005-01-01

    Croatia focuses much of its modernization efforts on meeting the requirements for accession to the European Union (EU), which include public financial management (PFM). In this context, the relevance of this Country Financial Accountability Assessment (CFAA) is evident. It assesses the legal framework, institutional capacity, and practices, for the core financial control processes, such as budgeting, treasury, and cash management, accounting, financial reporting, internal control and audit, a...

  7. Internet Accounting

    Pras, Aiko; Beijnum, van Bert-Jan; Sprenkels, Ron; Párhonyi, Robert

    2001-01-01

    This article provides an introduction to Internet accounting and discusses the status of related work within the IETF and IRTF, as well as certain research projects. Internet accounting is different from accounting in POTS. To understand Internet accounting, it is important to answer questions like

  8. Language and Culture in International Legal Communication

    Alenka Kocbek

    2006-09-01

    Full Text Available In the contemporary business world, partners belonging to different nations, and hence different cultures, conduct business operations in either the language of one of the parties involved or in a third, neutral language, serving as lingua franca. Thus, language skills, as an essential component of the communicative competence, imply a certain extent of implicit or explicit translating and interpreting. The functionalist approaches in translation science, and most of all the Skopos theory by J. H. Vermeer, view translation as an intercultural transfer, which inevitably entails taking into account intercultural differences. As intercultural business communication is directly affected by the legal systems of the cultures involved, the communicating parties need to be acquainted with both the source and target legal systems. This is especially the case with English, as the Anglo-American legal system, based essentially on common law, differs substantially from continental law, to which most of the European countries belong. English as the world’s most commonly used lingua franca will have to be adapted to its new function by adopting terms and concepts from other cultures and, within the EU, take into consideration the existing discrepancies between the continental and the Anglo-American legal systems. In this paper, cases of non-equivalence regarding legal terms are illustrated with examples from company law. In conclusion, some linguistic and cultural implications of the use of English as lingua franca, as well as their impact on teaching and learning practices are presented.

  9. 75 FR 42786 - Accounting Guide for LSC Recipients (2010 Edition)

    2010-07-22

    ... practices and internal control practices; reviewing the annual IRS Form 990 for completeness, accuracy, and... Accounting Guide for LSC Recipients (2010 Edition) AGENCY: Legal Services Corporation. ACTION: Notice. SUMMARY: The Legal Services Corporation (LSC) is revising the Accounting Guide for LSC Recipients...

  10. Internet Accounting

    Pras, Aiko; Beijnum, van, B.J.; Sprenkels, Ron; Párhonyi, Robert

    2001-01-01

    This article provides an introduction to Internet accounting and discusses the status of related work within the IETF and IRTF, as well as certain research projects. Internet accounting is different from accounting in POTS. To understand Internet accounting, it is important to answer questions like ¿what is being paid for¿ and ¿who is being paid¿. With respect to the question ¿what is being paid for¿ a distinction can be made between transport accounting and content accounting. Transport acco...

  11. Five Models of Legal Science

    Núñez Vaquero, Álvaro

    2013-01-01

    This paper pursues three goals. First, some traditional concepts of ‘legal science’ will be analysed, and a definition of ‘legal science ampio sensu’, ‘legal science stricto sensu’ and ‘legal dogmatics’ will be proposed. Second, a reconstruction of five models of ‘legal science ampio sensu’ will be presented to show the different methodological alternatives available to legal scholars. Third, I claim that it is necessary (for conceptual reasons) to argue for moral reasons when choosing a lega...

  12. The role of legal translation in legal harmonization

    C.J.W. Baaij

    2012-01-01

    Papers gepresenteerd op de conferentie, 'The Role of Legal Translation in Legal Harmonization', georganiseerd in Amsterdam op 21 januari 2011, door The Amsterdam Circle for Law & Language (ACLL) en the Centre for the Study of European Contract Law (CSECL).

  13. HIV, drugs and the legal environment

    Strathdee, Steffanie A.; Beletsky, Leo; Kerr, Thomas

    2014-01-01

    A large body of scientific evidence indicates that policies based solely on law enforcement without taking into account public health and human rights considerations increase the health risks of people who inject drugs (PWIDs) and their communities. Although formal laws are an important component of the legal environment supporting harm reduction, it is the enforcement of the law that affects PWIDs' behavior and attitudes most acutely. This commentary focuses primarily on drug policies and po...

  14. Tax Evasion between Legality and Illegality

    2008-01-01

    The purpose of this paper is to try and define the tax evasion phenomenon and several ways of settling this rod of market economy into shape, all in the context of the contemporary law system. There are also taken into account the opinions of some consecrated authors with valuable publications in this field, together with the placement of tax evasion from legality to illegality this way studying the more or less obvious differences between actual tax evasion and fraud

  15. Legal contract drafting support

    Pace, Gordon; Duca, Edward

    2012-01-01

    The notary drafts the contract on her computer – fixing a highlighted typo, ignoring the complex grammar warning. More worrying is the clause highlighted with an explanation of how it conflicts with another contract her client has signed. http://www.um.edu.mt/think/legal-contract-drafting-support/

  16. Transsexualism: a legal perspective.

    Thomson, J. M.

    1980-01-01

    This paper begins with a discussion of the current legal definition of sex laid down in Corbett v Corbett. The implications of this test for three areas of the law, marriage, birth certificates and employment are then examined. Solutions from the United States of America and West Germany are studied and the suitability of similar solutions being transplanted into British law discussed.

  17. Commission on Legal Matters

    Staff Association

    2016-01-01

    What is a commission within the Staff Association (SA)? A commission is a working group of the CERN Staff Council, led by a staff representative. The commission is composed mainly of staff representatives, but interested members of the SA can apply to participate in the work of a commission. What is the commission on legal matters? The commission on legal matters works on texts governing the employment conditions of staff (Employed Members of Personnel and Associated Members of Personnel). This covers legal documents such as the Staff Rules and Regulations, administrative and operational circulars, as well as any other document relating to employment conditions. How is the work organised in this commission? The revision process of the text is generally done along following lines: The HR department, and its legal experts, proposes new texts or modifications to existing texts. A schedule for the study of these texts is established each year and this calendar by the commission to plan its work. The new or modi...

  18. The legal framework

    Legal provisions relating to the construction of nuclear generating stations are examined. the forthcoming public inquiry concerning Sizewell 'B' is, of course, of immediate topical interest, but in whatever form that inquiry eventually unfolds, it is important to judge the appropriateness of present procedures against the likelihood of a continuing programme of new nuclear generating stations over the next decade or so. (author)

  19. Euthanasia: Some Legal Considerations

    Koza, Pamela

    1976-01-01

    Several sections of the Criminal Code of Canada which are relevant to the issue of euthanasia are discussed. In addition, the value placed on the sanctity of life by the law, the failure to recognize motive in cases of euthanasia, and disparate legal and medical definitions of death are also considered. (Author)

  20. Defeasibility in Legal Reasoning

    Sartor, Giovanni

    2009-01-01

    I shall first introduce the idea of reasoning, and of defeasible reasoning in particular. I shall then argue that cognitive agents need to engage in defeasible reasoning for coping with a complex and changing environment. Consequently, defeasibility is needed in practical reasoning, and in particular in legal reasoning

  1. creative accounting

    Horák, Matěj

    2010-01-01

    This bachelor thesis deals with the very actual issue, which is creative accounting. The main goal is to provide a comprehensive view on the issue of creative accounting and clarify this concept. The topic is characterized in detail in the introductory part, followed by a description of the most frequently used techniques with specific examples. The thesis continues with a description of the accounting scandals that are associated with creative accounting (e.g. Enron, Parmalat, Olympus). Part...

  2. Management Accounting

    John Burns; Martin Quinn; Liz Warren; João Oliveira

    2013-01-01

    Overview of the BookThe textbook comprises six sections which together represent a comprehensive insight into management accounting its technical attributes, changeable wider context, and the multiple roles of management accountants. The sections cover: (1) an introduction to management accounting, (2) how organizations account for their costs, (3) the importance of tools and techniques which assist organizational planning and control, (4) the various dimensions of making business decisions,...

  3. Creative Accounting

    LI Lin

    2006-01-01

    This dissertation studies the area of creative accounting. The investigation of the literature review initially concerns about the definition, motivations, existence and effect and the involved accounting standards of creative accounting Based upon that, the qualitative research is going to be carried through, with the Finance and Investment students of Nottingham University as participants, in order to capture information of views on creative accounting. Then the important part of the ...

  4. Accounting outsourcing

    Richtáriková, Paulína

    2012-01-01

    The thesis deals with accounting outsourcing and provides a comprehensive explanation of the topic. At first the thesis defines basic concepts (outsourcing, insourcing, offshoring and outplacement) and describes differences between the accounting outsourcing and outsourcing of other business activities. The emphasis is put on a decision whether or not to implement the accounting outsourcing. Thus the thesis describes main reasons why to implement the accounting outsourcing and risks that are ...

  5. Accounting standards

    B. Stellinga

    2014-01-01

    The European and global regulation of accounting standards have witnessed remarkable changes over the past twenty years. In the early 1990s, EU accounting practices were fragmented along national lines and US accounting standards were the de facto global standards. Since 2005, all EU listed companie

  6. Accounting and Its Environment in Brazil

    Jorge Katsumi Niyama; Cesar Augusto Tiburcio Silva

    2005-01-01

    This paper analyses the development of the business and the legal and regulatory environment of the Brazilian accounting, including the accounting education, the structure of ownership, the development of the capital market, auditing and the accounting profession. Brazilian accounting was influenced by tax legislation. Nowadays, this influence is more strong by the corporate Law and the regulation from governmental bodies. However, in recent years has undergone significant changes. Neverthele...

  7. Transnational Legal Responsibility: Some Preliminaries

    Pavlakos, George

    London: Routledge, 2015 - (Vandenhole, W.), s. 136-157 ISBN 978-1-138-79945-5 Institutional support: RVO:68378122 Keywords : human rights * legal responsibility * state sovereignty Subject RIV: AG - Legal Sciences

  8. THE RELEVANCE OF SOCIO-LEGAL STUDIES IN LEGAL SCIENCE

    Victor Imanuel W. Nalle

    2015-01-01

    Some law schools in Indonesia reject socio-legal studies with epistemological arguments that puts jurisprudence as sui generis. Rejection is based argument that jurisprudence is a normative science. In fact socio-legal studies in the development of jurisprudence outside Indonesia has long existed and contributed to the legal reform. Socio-legal studies also significant for legal reform. It is caused by the existence of non doctrinal aspect in law making and implementation of the law. Therefor...

  9. Legal Language in Intercultural Communication

    Violeta Janulevičienė; Sigita Rackevičienė

    2012-01-01

    This paper addresses the considerable role of legal translation in intercultural communication. Effective intercultural communication requires sufficient language skills and also extensive knowledge of the cultures involved, which encompass official social behaviour norms, enshrined in the corresponding legal systems. The basic legal terms often pose substantial difficulties even for experienced translators and, hence, to communication, because these terms nominate concepts that are inherentl...

  10. Did Legalized Abortion Lower Crime?

    Joyce, Ted

    2004-01-01

    Changes in homicide and arrest rates were compared among cohorts born before and after legalization of abortion and those who were unexposed to legalized abortion. It was found that legalized abortion improved the lives of many women as they could avoid unwanted births.

  11. Transsexualism in Spain: a Cultural and Legal Perspective

    Patrícia Soley-Beltran

    2007-01-01

    In this paper I will present an overview of the current legal, social and political situation of transsexual and transgendered people in Spain. The study is based on qualitative data gathered from in-depth interviews with transsexual people, transgendered activists and legal experts in Spain, including some aspects of a cross-cultural comparison between Spain and the UK. The empirical study accounts for the development of social policies related to sex-reassignment and their evolution in the ...

  12. Legal informatics- a personal appraisal of context and progress

    Susskind, Richard

    2010-01-01

    This chapter is an account of the prospects and progress of information technologies in the legal professions as seen through the author’s own journey in the field. In an edited extract from the author’s book, The End of Lawyers?, the chapter suggests that lawyers have insufficiently adapted to the opportunities presented by legal informatics and by the information society.Their challenge is to identify their distinctive skills and talents, the capabilities that they possess that cannot, crud...

  13. Contesting the Dominant Paradigm: Feminist Critiques of Liberal Legalism

    Hunter, Rosemary

    2013-01-01

    The concept of ‘liberal legalism’ refers to a set of assumptions found within law in societies and regimes (such as the international legal order) in which liberalism is the dominant political philosophy. These assumptions broadly concern: (a) the nature of the legal person; and (b) the role of law. This chapter will provide an account of both of these aspects of liberal legalism, and the feminist critiques to which they have been subject. Feminist critiques have been mounted from a variety o...

  14. Civil Liability for the Capital Accounts of the Bank Card Was Stolen——Perspective of the Legal Nature of the Deposits%银行卡资金账户被盗取的民事责任问题——以存款的法律性质为视角

    夏东霞

    2012-01-01

    In recent years,with the invention and development of the bank card technology,we achieved a paperless transaction,which eliminates the inconvenience and unsafe of carrying cash.It not only brings us convenience,but also brings us the risks which are hard to prevent.One of the risks is that the capital account of the bank card was often stolen and most users do not restore their own losses through legal or other remedies.The judge often makes different judgments on almost the same case when hearing the cases that the capital accounts of the bank card was stolen,because the law doesn't explicitly formulate the deposit law nature,that is the relationship of the issuing bank and card holder and the provisions on the vesting of the ownership of funds from bank accounts are vague and contradictory.The legal nature of the explicit deposit is to determine the civil liability for stolen bank card account funds,so this paper focuses on this to discuss a reference to legislation and judicial practice.%近年来,银行卡技术的发明及其发展,使我们实现了无纸化的交易,免去了携带现金的不便和不安全。在其给我们带来便利的同时,也给我们带来了难以预防的风险,风险之一就是银行卡资金账户常被盗取,并且大多数用户没有通过法律或者其他救济措施挽回自己的损失。法官在审理银行卡资金账户被盗取的案件的时候,由于法律没有明确规定存款的法律性质即发卡银行与持卡人关系的性质,以及对银行账户资金所有权的归属的规定也有模糊与矛盾,往往对几近相同的案件做出不同的判决。文章认为,明确存款的法律性质是确定银行卡账户资金被盗取的民事责任的前提,因此着重从这方面进行论述,以期对以后的立法和司法实践有所借鉴。

  15. Immigrant health: legal tools/legal barriers.

    Moua, Mee; Guerra, Fernando A; Moore, Jill D; Valdiserri, Ronald O

    2002-01-01

    The United States is a country of immigrants, our government having been formed by recent arrivals. This trend has continued throughout our history; according to the Center for Immigration Studies, more than 26 million immigrants have settled in the United States since 1970, and approximately one million new immigrants come to the United States each year. The immigrant population faces highly diverse health issues that states, cities, and counties must address, many of which pose significant legal and policy issues. Social, cultural, and linguistic factors complicate those challenges, as does the overlay of federal immigration and health policy. Two federal laws, the Welfare Reform Act of 1996 and Title VI of the federal Civil Rights Act of 1964, have affected immigrants in two very different ways. The former made it difficult for immigrants to qualify for publicly funded benefits. In contrast, Title VI made it easier for immigrants to obtain benefits by requiring federally funded service providers to offer translating services to persons with limited English language skills. Tuberculosis treatment is perhaps the most pressing health need among recent arrivals to the United States. Methods to slow down and hopefully eliminate this disease are underway, but a more comprehensive approach to not only tuberculosis but to immigrant health in general is needed. Indeed, it will benefit those directly affected by tuberculosis and will have serious implications for the entire population for generations to come. PMID:12508525

  16. Photovoltaic facilities, legal guidebook

    Important debates about the photovoltaic industry took place in 2009 and 2010 which have led to some evolutions of the French law having an economical impact on the arrangement of photovoltaic projects. The aim of this supplement to 'Droit de l'Environnement' journal is to answer some important questions at a time when the electricity market is not fully structured: the setting up of solar cell panels, town planing and property constraints; connection to the grid; project financing: power generation tariffs, partnership contract; the new legal framework set up in 2011: moratorium and new legal scheme; is 'green fiscality' still green and attractive? Settlement of disputes with the French government; actors reactions: authorities and professionals, opinion of an expert. (J.S.)

  17. 45 CFR 1610.9 - Accounting.

    2010-10-01

    ... 45 Public Welfare 4 2010-10-01 2010-10-01 false Accounting. 1610.9 Section 1610.9 Public Welfare Regulations Relating to Public Welfare (Continued) LEGAL SERVICES CORPORATION USE OF NON-LSC FUNDS, TRANSFERS OF LSC FUNDS, PROGRAM INTEGRITY § 1610.9 Accounting. Funds received by a recipient from a...

  18. IMPROVING REGULATORY SUPPORT OF ACCOUNTING IN UKRAINE

    Lovinska, L.

    2010-01-01

    In the article the author gives coverage to conceptual framework of accounting reform in Ukraine. Adaptation of regulatory and legal framework of accounting in Ukraine to European Community legislation and International Financial Reporting Standards is determined as the crucial area of focus.

  19. Competitive Legal Professionals’ use of Technology in Legal Practice and Legal Research

    T du Plessis

    2008-01-01

    Advances in the information and communication technologies have led to the availability of a range of primary and secondary legal research publications online via the Internet, rather than on other storing devices such as compact discs or publications in the print media. Not only has information and communication technology (ICT) impacted on the availability of legal information resources, but its effects are also noticed in various law-related areas such as legal practice management, legal e...

  20. Cultural Dimensions Of Legal Discourse

    Sierocka Halina

    2014-09-01

    Full Text Available Despite the intention for precision and accuracy, legal discourse is oftentimes complex, archaic and ambiguous - which gives rise to contentious interpretation. Moreover, little or no attention is paid to the cultural dimension of legal discourse, which plays a critical role in the translation and interpretation of legal texts, as well as in the application of law. This paper endeavours to illustrate the impact the culture, or, more precisely, legal culture has on the way legal texts are construed or translated and to present problems which arise in the interpretation, translation and application of law as a result of cultural diversities

  1. FINANCIAL AND LEGAL RELATIONSHIP AND THE LEGAL REGULATION

    Екатерина Бежановна Ткебучава

    2013-04-01

    Full Text Available This article considers the problems of financial and legal relationship and legal regulation. The financial activities of the state can not be carried out beyond the legal relations. Financial relations are expressed outwardly in the forms that are identified by the state as it is connected with the fact of its existence. With the help of law the state in the financial sphere determines and sets the types of budget revenues, taxation procedures, methods of currency use, etc. Administrative and legal regulation of financial relations is made up of such components as financial and legal relationships and legal regulation. This is why the concepts of "legal effect" and  "legal regulation" come to the fore. According to the author, the term "legal regulation" and "legal effect" are not identical and have different meanings. Therefore it is necessary to distinguish between the "regulation" and "effect". This would eliminate naming the same thing with different words. DOI: http://dx.doi.org/10.12731/2218-7405-2013-4-16

  2. Competitive Legal Professionals’ use of Technology in Legal Practice and Legal Research

    T du Plessis

    2008-12-01

    Full Text Available Advances in the information and communication technologies have led to the availability of a range of primary and secondary legal research publications online via the Internet, rather than on other storing devices such as compact discs or publications in the print media. Not only has information and communication technology (ICT impacted on the availability of legal information resources, but its effects are also noticed in various law-related areas such as legal practice management, legal education, corporate governance and the law per se. The question addressed by this article is whether the application of ICTs has an effect on the practice of law, and specifically whether information and knowledge management affects the processes of legal research in modern legal practice. Various issues are considered in this regard, including what the concept of knowledge management (KM entails in a law firm and what the current KM trends in South African law firms are. The article investigates global trends in the application of ICTs for legal research purposes, what the specific applications of KM in support of legal research may be, how information technology applications and KM systems and strategies can support the legal research process, and what the benefits of KM are to legal research. It finally discusses the impact technology has had on the skills required of competitive legal professionals.

  3. Legal aspects of teleradiology

    It is hoped that the implementation of teleradiology will improve the quality and economic effectiveness of health care in the future. The German federal government has submitted a bill for a legal statute, thereby creating the necessary framework to guarantee the essential 'document security'. The responsibility of those involved with orderly data transmission as well as the limited responsibility for physicians' findings are both government by general liability. General principles apply also with regard to professional discretion. Authorized utilization of external networks depends upon the quality of data security. Networks with unlimited public access may not be used without explicit concent from those concerned. (orig.)

  4. Legal and legal-ethical aspects of risk assessment

    The article examines why human beings accept risks. An assessment of risk is always carried out in connection with the benefits to be had from an action which is a potential risk. Decisions on the acceptability of risks are the consequence of political assessments. An assessment of risk on a legal basis is only possible to a limited degree. What is important are the criteria according to which the acceptability of risks is determined. In this context, the concept of damage proves itself to be of central importance; this concept includes the question as to the degree to which such damage can be tolerated socially and politically, the question of future damage as well as the degree to which such damage is reversible. It would be ideal if those persons who are affected by potential damage were to be the ones to make such decisions, but this is extremely difficult to put into practice. Special care must be taken in regard to decisions which have repercussions for future generations or for the state of nature. In this case, the decision which those persons who are potentially affected would most probably make must be anticipated and taken into account as if they were here to participate in the decision-making process. (orig./HSCH)

  5. Evaluating Cases in Legal Disputes as Rival Theories

    Stenetorp, Pontus; Li, Jason Jingshi

    2010-01-01

    In this paper we propose to draw a link from the quantitative notion of coherence, previously used to evaluate rival scientific theories, to legal reasoning. We evaluate the stories of the plaintiff and the defendant in a legal case as rival theories by measuring how well they cohere when accounting for the evidence. We show that this gives rise to a formalized comparison between rival cases that account for the same set of evidence, and provide a possible explanation as to why judgements may...

  6. [Legal medicine and dentistry].

    D'Attilio, M; Centobeni, R; D'Arcangelo, C

    1996-04-01

    With reference to cases of American dentists sued for "malpractice" during the 80s, the authors summarise the causes why, initially, the American lawyers found it difficult to plead on behalf of their clients. Therefore, the authors suggest a number of measures in order to reduce the probability of being sued by patients. In particular, they focus attention on:--the duty to treat patients, with reference to experimentation on humans within the context of scientific research and citing the Declaration of Helsinki;--informed consent, with particular emphasis on the need to inform the patient regarding all aspects of treatment, including any risks or presumed complications that might arise during and after treatment;--professional liability, drawing a distinction between moral responsibility (regulated by the Code of Professional Practice) and legal liability (involving the legal field). Lastly, the authors underline the need to perfect and increase the awareness of the "management" risk of a dental practice, drawing special attention to the need to keep precise records on patients receiving treatment: radiographical and photographical examination, remote and recent medical history, the current state of teeth and gums, the presence of clicks and/or crepitus on ATM, cephalea, spontaneous and/or provoked pain involving masticatory and cervical muscles, obtaining the informed consent of the patient. PMID:8926985

  7. Argumentation in Legal Reasoning

    Bench-Capon, Trevor; Prakken, Henry; Sartor, Giovanni

    A popular view of what Artificial Intelligence can do for lawyers is that it can do no more than deduce the consequences from a precisely stated set of facts and legal rules. This immediately makes many lawyers sceptical about the usefulness of such systems: this mechanical approach seems to leave out most of what is important in legal reasoning. A case does not appear as a set of facts, but rather as a story told by a client. For example, a man may come to his lawyer saying that he had developed an innovative product while working for Company A. Now Company B has made him an offer of a job, to develop a similar product for them. Can he do this? The lawyer firstly must interpret this story, in the context, so that it can be made to fit the framework of applicable law. Several interpretations may be possible. In our example it could be seen as being governed by his contract of employment, or as an issue in Trade Secrets law.

  8. Possibilities to Improve the Quality of Accounting Information

    Lector univ.dr. Tinta Alice; Prof.univ.dr. Munteanu Victor; Lector univ.dr. Zuca Marilena

    2010-01-01

    Quality requirements of accounting information can be derived implicitly from the fundamental principles of accounting practices stipulated under the Law of accounting. Based on such legal frame, according to which the accounting should give an accurate picture of economic reality, we can conclude that quality accounting information is information obtained by the rules on property valuation and other accounting rules and principles. Quality is defined by a set of attributes that determines th...

  9. Security: a supranational legal asset

    Manuel Monteiro Guedes Valente

    2012-01-01

    This paper discusses the concept of security as a manysided, multifunctional and multilevel regulation topology which requires its several actors to view legal assets from a polygonal perspective worthy of legal protection from local to global and from global to local space. The concept of security as a supranational legal asset requires criminal legislation which defines the principles of criminal policy and the intervention of criminal Law, barriers to security trends and to the attempt to ...

  10. Did Legalized Abortion Lower Crime?

    2001-01-01

    This paper examines the relationship between the legalization of abortion and subsequent decreases in crime. In a current study, researchers estimate that the legalization of abortion explains over half of the recent decline in national crime rates. The association is identified by correlating changes in crime with changes in the abortion ratio weighted by the proportion of the criminal population exposed to legalized abortion. In this paper, I use an alternative identification strategy. I an...

  11. Legality of use of drones

    Slabá, Tereza

    2015-01-01

    The thesis analyses the legality of the use of drones in warfare based on the examination of three specific case studies. Firstly the use of armed drones in Afghanistan 2001 and 2002, then Pakistan drone strikes ongoing since 2004 and lastly the Yemen case study. A developed legal framework is used to assess the legality of the use of drones. Furthermore, it briefly touches upon the aspects of morality and ethics of the use of the unmanned aerial vehicles in combat.

  12. Legal uncertainty and contractual innovation

    Yaron Leitner

    2005-01-01

    Although innovative contracts are important for economic growth, when firms face uncertainty as to whether contracts will be enforced, they may choose not to innovate. Legal uncertainty can arise if a judge interprets the terms of a contract in a way that is antithetical to the intentions of the parties to the contract. Or sometimes a judge may understand the contract but overrule it for other reasons. How does legal uncertainty affect firms’ decisions to innovate? In “Legal Uncertainty and C...

  13. Legal liability and workplace violence.

    Brakel, S J

    1998-01-01

    Workplace violence is a growing social problem. Some of this growth may be perceptual, reflecting our new awareness of what constitutes violence in the workplace. Furthermore, much of what falls under its current rubric does not correspond to the classic image of worker-on-worker or worker-on-employer mayhem. Nevertheless, the total number of incidents is alarmingly large; the problem is real. It is natural to consider law (i.e., legal liability) as a potential solution. Aiming the liability threat at the employer may be the most effective and efficient strategy. There are ample theories to choose from: negligence (tort) law, agency law, contract, civil rights, and regulatory law. Judges and juries appear eager to hold employers accountable for violent incidents in the workplace, sometimes in the face of other, more logical constructions of the facts or theory. One's best hope is that the fear this strikes in the hearts of employers will make for maximum preventive results. PMID:9894212

  14. Breast cancer. Selected legal issues.

    Wynstra, N A

    1994-07-01

    Several legal and ethical issues may arise during the course of screening for and diagnosis and treatment of breast cancer. Among the most active legal areas are reimbursement for therapies deemed experimental by certain insurance companies, such as high dose chemotherapy/autologous bone marrow transplantation (HDCT/ABMT) and off-label drug use; these reimbursement issues are discussed. Legal issues in mammography screening and insurance coverage and legal issues relative to informed consent in breast cancer treatment also are discussed. PMID:8004625

  15. The effect of abortion legalization on sexual behavior: evidence from sexually transmitted diseases.

    Klick, Jonathan; Stratmann, Thomas

    2003-06-01

    Unwanted pregnancy represents a major cost of sexual activity. When abortion was legalized in a number of states in 1969 and 1970 (and nationally in 1973), this cost was reduced. We predict that abortion legalization generated incentives leading to an increase in sexual activity, accompanied by an increase in sexually transmitted diseases (STDs). Using Centers for Disease Control data on the incidence of gonorrhea and syphilis by state, we test the hypothesis that abortion legalization led to an increase in sexually transmitted diseases. We find that gonorrhea and syphilis incidences are significantly and positively correlated with abortion legalization. Further, we find a divergence in STD rates among early legalizing states and late legalizing states starting in 1970 and a subsequent convergence after the Roe v. Wade decision, indicating that the relation between STDs and abortion is casual. Abortion legalization accounts for about one-fourth of the average disease incidence. PMID:15457623

  16. Analysis of the Effect of Legal Form and Size Group on the Capital Structure of Agricultural Businesses of Legal Entities

    T. Hlavsa

    2013-12-01

    Full Text Available The article deals with the analysis of the effect of legal form and size group on the capital structure of Czech agricultural businesses of legal entities. The effect of three legal forms and six size groups on the capital structure of the business is studied, expressed by way of three categories of indebtedness. The analysis of the effect of legal form and size group is performed by way of an analysis of the dispersion of dual classification. The panel data for the article were obtained from the Albertina database, provided by the company Soliditet, s.r.o. Specifically, data from accounting statements for the years 2004 – 2010 among agricultural businesses of legal entities were utilized. A total of 16075 businesses were the object of examination, which were divided up according to legal forms (joint-stock company (AS, cooperative (D and limited liability company (SRO and subsequently the relevant size group (6 size groups. A total of 18 groups of businesses resulted, whereby an average balance and profit and loss statement were drawn up for each group, on the basis of which the relevant calculations were conducted. The article is part of the grant project IGA 20121069 “Identification of the main determinants of the result of economic activity of agricultural businesses of legal entities and the determination of their specifics” and of the institutional research intentions MSM 6046070906 „Economics sources of Czech agriculture and their efficient use in the context of multifunctional agri-food systems“.

  17. The Influence of Lawyers, Legal Language and Legal Thinking

    Sharf, James C.

    1976-01-01

    Attempts to summarize the impact that lawyers, legal language and legal thinking have had on the contemporary practice of industrial psychology; clarifies what for an increasing number of psychologists has become the very trying experience of a Title VII court procedding. (Author/RK)

  18. Global Credit Crunch and Accounting

    Haluk BENGÜ

    2015-12-01

    Full Text Available The concept of economic crisis is accepted to have entered management literature following the 1929 economic crisis. Can accounting be blamed for economic or financial crises? Is it fair to say that a defect or negligence in accounting and auditing played a role in the occurrence and rapid dissemination of the current global credit crunch? In other words, is it possible to find a link between the reasons for or results of the global financial crisis and the basic principles of accounting, the generally accepted accounting principles, the prevalent accounting approaches, methods and practices, the regulations on accounting, accounting audit and any relevant professional or legal regulation and accounting culture and values? The objective of this communiqué is to open the above-mentioned questions up for discussion. The answers to these questions are quite important, in that they will provide clues that can be used to shape the future of accounting and auditing. This study is expected to be inspirational for further empirical studies to be carried out in this domain.

  19. Legalized abortion in Czechoslovakia.

    Zidovsky, J; Zwinger, A

    1972-01-01

    A law legalizing abortion was passed nearly 20 years ago in Czechosl ovakia. The law aimed to give women the freedom to decide for themselves whether they want to be pregnant and to decrease the dangers of illegal abortion. The law resulted in a decreased number of abortions and of complications and deaths associated with abortion. Fertility in the country also declined. In 1968 there were more abortions than live births in the country. Since 1957, the law has been modified. The law still aims to prevent the birth of defective children and to protect the life and health of mothers. Each application for abortion is now examined on its own merits. Favorable economic circumstances, prolife social policies adopted by the government, and the new stricter interpretation of the abortion law have resulted in a r ising birthrate since 1969. Contraception is still stressed as preferab le to abortion. PMID:12256872

  20. The legal dilemma

    Pedersen, Karsten

    Plain language changes in the municipality of Stevns In 2014 the municipality of Stevns in Denmark carried out a pilot project to initiate a plain language initiative covering the entire municipality. The pilot project involved a small section of Social Services and dealt with the reformulation...... of a series of letters. The group consisted of the project leader, the section’s head, and five staff members. The staff members went through the letters that they send out to citizens in order to edit them to plain language principles. I followed the process from beginning to end by observing meetings...... language changes aimed at. What to learn from the presentation: •How to design a plain language project •How to include legal advice in a plain language project •How to design a study of plain language changes...

  1. Regulatory and legal issues

    This chapter focuses on the legal issues relating to the derivatives market in the USA, and analyses the Commodity Futures Trading Commission's (CFTCs) information on swaps and hybrid instruments. The law and regulation in the USA is examined and the jurisdictional reach of the Securities and Exchange Commission (SEC), CFTC, and the Commodity Exchange Act (CEA) is described. The forward contract exclusion and the case of Transnor (Bermuda) Ltd. versus BP North America Petroleum, state laws, swap policy statement issues by the CFTC, the Futures Trading Practices Act of 1992, swaps exemptions, the exemption of hybrid instruments from the CEA, and energy contract exemption are discussed. Enforceability, derivatives, and issues before regulators are considered

  2. 75 FR 3893 - Legal Processes

    2010-01-25

    ... Patent and Trademark Office Legal Processes ACTION: Proposed collection; comment request. SUMMARY: The... United States Patent and Trademark Office (USPTO). The rules for these legal processes may be found under 37 CFR Part 104, which outlines procedures for service of process, demands for employee testimony...

  3. 78 FR 14079 - Legal Processes

    2013-03-04

    ... United States Patent and Trademark Office Legal Processes ACTION: Proposed collection; comment request... Patent and Trademark Office (USPTO). The rules for these legal processes may be found under 37 CFR Part 104, which outlines procedures for service of process, demands for employee testimony and...

  4. Studying Legal Cultures and Encounters?

    Petersen, Hanne

    This article discusses the cultural and other turns in relation to legal culture and situates Western legal culture in context. It deals with concepts and their relations to trends and fashions and introduces methodological reflections such as use of interdisciplinary methods, personal experience...... and looks at the overlapping roles of authors as activists, teachers, communicators etc....

  5. Legal Aspects of the Web.

    Borrull, Alexandre Lopez; Oppenheim, Charles

    2004-01-01

    Presents a literature review that covers the following topics related to legal aspects of the Web: copyright; domain names and trademarks; linking, framing, caching, and spamdexing; patents; pornography and censorship on the Internet; defamation; liability; conflict of laws and jurisdiction; legal deposit; and spam, i.e., unsolicited mails.…

  6. Legal Language, on the Fly

    Monaghan, Peter

    2006-01-01

    US federal, state, and municipal courts are facing a severe shortage of qualified interpreters as the non-English-speaking population in the country soars. Virginia Benmaman, a professor of Hispanic studies and legal interpretation advocate, runs a bilingual legal interpretation program at the College of Charleston that helps students tackle the…

  7. Legal risk management in shipping

    Siig, Kristina

    The book discusses the most typical legal challenges met in the chartering, broker, agent or port management part of the shipping industry. It discusses these issues in both English and Scandinavian law and gives indications on how to best ensure your legal risk management in these parts of the...

  8. Legal Quality, Inequality, and Tolerance

    Bjørnskov, Christian

    Previous findings suggest that income inequality leads to lower legal quality. This paper argues that voters' tolerance of inequality exerts an additional influence. Empirical findings suggest that inequality leads to lower legal quality due to its effect on trust while the tolerance of inequality...

  9. Legal Quality, Inequality, and Tolerance

    Bjørnskov, Christian

    2004-01-01

    Previous findings suggest that income inequality leads to lower legal quality. This paper argues that voters' tolerance of inequality exerts an additional influence. Empirical findings suggest that inequality leads to lower legal quality due to its effect on trust while the tolerance of inequality...

  10. Legal Language in Intercultural Communication

    Violeta Janulevičienė

    2012-12-01

    Full Text Available This paper addresses the considerable role of legal translation in intercultural communication. Effective intercultural communication requires sufficient language skills and also extensive knowledge of the cultures involved, which encompass official social behaviour norms, enshrined in the corresponding legal systems. The basic legal terms often pose substantial difficulties even for experienced translators and, hence, to communication, because these terms nominate concepts that are inherently linked with culture, moral values and legal tradition of a given country. In intercultural communication the most widely used legal English is permeated by Anglo-Saxon legal system and concepts which have little or no equivalents in Romano-Germanic or other continental law countries. The authors present a comparative analysis of the translation strategies employed by the compilers of two main English-Lithuanian law dictionaries (V. Bitinaitė „Mokomasis anglų-lietuvių kalbų teisės terminų žodynas“ and O. Armalytė, L. Pažūsis. „Anglų-lietuvių kalbų teisės žodynas“ in translation of the English-Welsh law terms defining abstract common law terms, some specific English-Welsh legal professions and the English-Welsh court names. The findings of the analysis reveal the difficulties which the dictionary compilers have to cope with when translating culture-bound terms and the strategies chosen by them for problematic translations. The research also highlights the role of the legal language translator as the key figure in facilitating different cultural background comprehension of the legal terms and, what is even more important, specific aspects of legal systems; the latter being necessary for efficacious intercultural cooperation.

  11. 5 CFR 1604.9 - Court orders and legal processes.

    2010-01-01

    ... described at 5 CFR part 1653, with the following exceptions: (a) Separate accounts. To qualify for... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Court orders and legal processes. 1604.9 Section 1604.9 Administrative Personnel FEDERAL RETIREMENT THRIFT INVESTMENT BOARD UNIFORMED...

  12. AMERICAN ACCOUNTING

    Mihaela Onica

    2005-01-01

    Full Text Available The international Accounting Standards already contribute to the generation of better and more easily comparable financial information on an international level, supporting thus a more effective allocationof the investments resources in the world. Under the circumstances, there occurs the necessity of a consistent application of the standards on a global level. The financial statements are part of thefinancial reporting process. A set of complete financial statements usually includes a balance sheet,a profit and loss account, a report of the financial item change (which can be presented in various ways, for example as a status of the treasury flows and of the funds flows and those notes, as well as those explanatory situations and materials which are part of the financial statements.

  13. Development Accounting

    Chang-Tai Hsieh; Peter J. Klenow

    2010-01-01

    Researchers have made much progress in the past 25 years in accounting for the proximate determinants of income levels: physical capital, human capital, and Total Factor Productivity (TFP). But we still know little about why these factors vary. We argue that TFP exerts a powerful influence on output not only directly, but also indirectly, through its effect on physical and human capital accumulation. We discuss why TFP varies across countries, highlighting misallocation of inputs across firms...

  14. Payroll accounting

    Andrýsková, Adéla

    2011-01-01

    Abstract Main topic of my thesis is the Payroll Accounting. The work summarizes most of the areas that are related to this topic and the knowledge necessary in calculating the final determination of wages. Beginning the thesis mentions specific chapters from the Labor code which explain the facts about the start, changes and the termination of the employment contract then more detailed description of the arrangements performed outside of the employment contract and then working hours and mini...

  15. Legal Aspects of Radioactive Waste Management: Relevant International Legal Instruments

    The responsible use of nuclear technology requires the safe and environmentally sound management of radioactive waste, for which countries need to have stringent technical, administrative and legal measures in place. The legal aspects of radioactive waste management can be found in a wide variety of legally binding and non-binding international instruments. This overview focuses on the most relevant ones, in particular those on nuclear safety, security, safeguards and civil liability for nuclear damage. It also identifies relevant regional instruments concerning environmental matters, in particular, with regard to strategic environmental assessments (SEAs), environmental impact assessments (EIAs), public access to information and participation in decision-making, as well as access to justice

  16. Legal and Professional Standards in Program Evaluation.

    Thurston, Paul W.; And Others

    1984-01-01

    Four legal considerations involved in program evaluation are briefly described: defamation, contract, evaluation malpractice, and confidentiality of sources. Two hypothetical evaluation problems illustrate these legal issues. Suggestions for evaluation practice, based on these legal issues, are presented. (BW)

  17. Features Of Legislation On The Bank Account Agreement Development

    Mariya Y. Katvickaya

    2014-01-01

    In the present article the basic stages of legislation on bank accounts in Russia development are analyzed. Author research features of accounts regulation in Russian Empire, Soviet Union and in modern conditions. It is noted that active development of operations on bank accounts and emergence of new types of bank accounts in Russia takes place in the second half of the XIX century. Account, at that time was considered as a kind of deposits on demand. In the Soviet period legal regulation of ...

  18. Place and Role of Accounting in Management of Budgetary Institutions

    Danyyil Firer

    2014-01-01

    The article revises the place and role of accounting and accountants as its speakers in the system of budgetary institutions. Analyzed is the scientific and legal vectors where the concept of the place and role of accounting in the management of budgetary institutions is formed and, accordingly, approved. It is determined that the current understanding of the role of accounting in the management of institutions is defined two levels of perception - technical (accounting as a process of provid...

  19. REGULATORY SUPPORT COST ACCOUNTING FOR IMPROVEMENT OF FIXED ASSETS

    Лободзинська, Тетяна Петрівна

    2015-01-01

    This article explores and analyzes the regulatory and legal framework and identified differences in financial and tax accounting related expenses for the improvement of fixed assets. Also the requirements to assign costs to improve fixed assets accounting and tax accounting. Investigated that the outcome of cost accounting for fixed assets improvement depends correct definition of financial results in accounting and correct definition of taxable income, what primarily interested owners and ma...

  20. Documents and legal texts

    This section treats of the following Documents and legal texts: 1 - Canada: Nuclear Liability and Compensation Act (An Act respecting civil liability and compensation for damage in case of a nuclear incident, repealing the Nuclear Liability Act and making consequential amendments to other acts); 2 - Japan: Act on Compensation for Nuclear Damage (The purpose of this act is to protect persons suffering from nuclear damage and to contribute to the sound development of the nuclear industry by establishing a basic system regarding compensation in case of nuclear damage caused by reactor operation etc.); Act on Indemnity Agreements for Compensation of Nuclear Damage; 3 - Slovak Republic: Act on Civil Liability for Nuclear Damage and on its Financial Coverage and on Changes and Amendments to Certain Laws (This Act regulates: a) The civil liability for nuclear damage incurred in the causation of a nuclear incident, b) The scope of powers of the Nuclear Regulatory Authority (hereinafter only as the 'Authority') in relation to the application of this Act, c) The competence of the National Bank of Slovakia in relation to the supervised financial market entities in the financial coverage of liability for nuclear damage; and d) The penalties for violation of this Act)

  1. Legalized Abortion in Japan

    Hart, Thomas M.

    1967-01-01

    The enactment of the Eugenic Protection Act in Japan was followed by many changes. The population explosion was stemmed, the birth rate was halved, and while the marriage rate remained steady the divorce rate declined. The annual total of abortions increased until 1955 and then slowly declined. The highest incidence of abortions in families is in the 30 to 34 age group when there are four children in the family. As elsewhere abortion in advanced stages of pregnancy is associated with high morbidity and mortality. There is little consensus as to the number of criminal abortions. Reasons for criminal abortions can be found in the legal restrictions concerning abortion: Licensing of the abortionist, certification of hospitals, taxation of operations and the requirement that abortion be reported. Other factors are price competition and the patient's desire for secrecy. Contraception is relatively ineffective as a birth control method in Japan. Oral contraceptives are not yet government approved. In 1958 alone 1.1 per cent of married women were sterilized and the incidence of sterilization was increasing. PMID:6062283

  2. The legal dilemma

    Pedersen, Karsten

    Plain language changes in the municipality of Stevns In 2014 the municipality of Stevns in Denmark carried out a pilot project to initiate a plain language initiative covering the entire municipality. The pilot project involved a small section of Social Services and dealt with the reformulation o...... language changes aimed at. What to learn from the presentation: •How to design a plain language project •How to include legal advice in a plain language project •How to design a study of plain language changes......Plain language changes in the municipality of Stevns In 2014 the municipality of Stevns in Denmark carried out a pilot project to initiate a plain language initiative covering the entire municipality. The pilot project involved a small section of Social Services and dealt with the reformulation...... of a series of letters. The group consisted of the project leader, the section’s head, and five staff members. The staff members went through the letters that they send out to citizens in order to edit them to plain language principles. I followed the process from beginning to end by observing meetings...

  3. Legalized abortion in Japan.

    Hart, T M

    1967-10-01

    The enactment of the Eugenic Protection Act in Japan was followed by many changes. The population explosion was stemmed, the birth rate was halved, and while the marriage rate remained steady the divorce rate declined. The annual total of abortions increased until 1955 and then slowly declined. The highest incidence of abortions in families is in the 30 to 34 age group when there are four children in the family. As elsewhere abortion in advanced stages of pregnancy is associated with high morbidity and mortality. There is little consensus as to the number of criminal abortions. Reasons for criminal abortions can be found in the legal restrictions concerning abortion: Licensing of the abortionist, certification of hospitals, taxation of operations and the requirement that abortion be reported. Other factors are price competition and the patient's desire for secrecy. Contraception is relatively ineffective as a birth control method in Japan. Oral contraceptives are not yet government approved. In 1958 alone 1.1 per cent of married women were sterilized and the incidence of sterilization was increasing. PMID:6062283

  4. Access to legal abortion.

    1993-10-01

    Countries are grouped by the nature and extent of access to legal abortion. The categories include abortion on demand, for social reasons, for health reasons, for rape or incest or to save a mother's life, and only to save a mother's life. Abortion on demand is available for about 40% of the world's population and may have restrictions, such as parental consent or approval of state committees or physicians. There are 22 countries in Europe, 12 in the former Soviet Union, four in Asia, four in the Americas, one in the Middle East (Turkey), and one in Africa (Tunisia) which provide access to early abortion on demand. Abortion for social and economic reasons is available to 21% of the world's population in five countries in Asia, three in Europe (Great Britain, Finland, and Hungary), and one in Africa (Zambia). Abortion for health reasons is available to 16% of the world's population located in 21 countries in Africa, eight in the Americas, seven in Asia, five in Europe, and four in the Middle East. Laws governing about 5% of the world's population permit abortion only in the case of rape, incest, or when a mother's life is in danger (Brazil, Mexico, and Sudan). 18% of the world's population is covered by laws which permit an abortion only when a mother's life is in danger; this includes 19 countries in Africa, 11 in the Americas, nine in Asia, seven in the Middle East, and one in Europe (Ireland). PMID:12287145

  5. 13 CFR 108.20 - Legal basis and applicability of this part 108.

    2010-01-01

    ... MARKETS VENTURE CAPITAL (âNMVCâ) PROGRAM Introduction to Part 108 § 108.20 Legal basis and applicability... applicable SBA regulations, accounting guidelines and valuation guidelines for NMVC Companies, available...

  6. Legal highs on the Internet.

    Hillebrand, Jennifer; Olszewski, Deborah; Sedefov, Roumen

    2010-02-01

    This article describes the findings of a descriptive analysis of 27 online drug retailers selling legal alternatives to illegal drugs, commonly referred to as "herbal highs" and "legal highs" in 2008 . The study attempted to quantify the online availability of drug retailers, to describe common products and characteristics in EU-based retail sales. The findings highlight the concern about the lack of objective information about products offered, including potential risks to health. Systems should be developed to assess the contents of products and the accuracy of information provided on the Internet, alongside continued monitoring of this market for "legal high" substances. PMID:20141450

  7. SPAM -- Technological and Legal Aspects

    Banday, M Tariq

    2011-01-01

    In this paper an attempt is made to review technological, economical and legal aspects of the spam in detail. The technical details will include different techniques of spam control e.g., filtering techniques, Genetic Algorithm, Memory Based Classifier, Support Vector Machine Method, etc. The economic aspect includes Shaping/Rate Throttling Approach/Economic Filtering and Pricing/Payment based spam control. Finally, the paper discusses the legal provisions for the control of spam. The scope of the legal options is limited to USA, European Union, New Zealand, Canada, Britain and Australia.

  8. Attitudes to legalizing cannabis use.

    Williams, Jenny; van Ours, Jan C; Grossman, Michael

    2016-09-01

    In this paper, we investigate the relationship between cannabis use and attitudes to legalizing the use of cannabis. Predictions from theory provide a means of learning about the roles of information, self interest and regret in explaining differences in attitudes to legalization between those who currently use, those who have used in the past and those who have never used. Our empirical investigation suggests that users have a greater awareness of cannabis not being as harmful as abstainers think it is. This may explain why individuals are more inclined to be in favor of legalizing cannabis once they have used it themselves. Copyright © 2016 John Wiley & Sons, Ltd. PMID:27037958

  9. Government Accounting

    Ian Ball; Gary Pflugrath

    2012-01-01

    As the current sovereign debt crisis engulfing Europe broadens and threatens to bring down more governments and lead the world into another, potentially very serious, economic slowdown, minimal commentary and public debate has focused on a fundamental problem, and the need to address it. That problem is the deficient – and sometimes fraudulent – accounting practices employed by many governments around the world. A major shortcoming of many governments has been highlighted by the crisis â€...

  10. UNDERSTANDING ACCOUNTS

    Neha Birwal

    2014-01-01

    It's not just accountancy specialists who deal with spreadsheets, and figures, and the financial side of business. It's highly likely that, as a line manager or department head, you're going to have to analyze a spreadsheet at some point, or have some form of financial recording to do as part of your job description. However, if you feel baffled by balance sheets, or confused by cash flow statements, then read on. This article will take you through the basics of finance for...

  11. Infrastrukturel Accountability

    Ubbesen, Morten Bonde

    Hvordan redegør man troværdigt for noget så diffust som en hel nations udledning af drivhusgasser? Det undersøger denne afhandling i et etnografisk studie af hvordan Danmarks drivhusgasregnskab udarbejdes, rapporteres og kontrolleres. Studiet trækker på begreber og forståelser fra 'Science & Tech...... & Technology Studies', og bidrager med begrebet 'infrastrukturel accountability' til nye måder at forstå og tænke om det arbejde, hvormed højt specialiserede praksisser dokumenterer og redegør for kvaliteten af deres arbejde....

  12. Equalization of Legal Status with Respect to Gender

    Nadezhda Tarusina

    2016-01-01

    Full Text Available This article discusses the current trends in Russian legal doctrine and legislation on aligning the legal status of women and men, taking into account the legal positions of the Constitutional Court of the Russian Federation and the European Court of Human Rights.It analyzes and critically reflects upon the gender aspects and content of those branches of Russian law in which such aspects are most clearly represented, either objectively or by tradition – techniques for gender neutralization of legal norms, the establishment of gender privileges and gender restrictions in legal status.Constitutional law: the basic premise of gender equality, preferential treatment for certain categories of citizens, gender limitations; problems of quotas for women’s representation in government, administration and other structures, provisions for women’s representation in party electoral lists, etc.Criminal Law: trends in the gender neutralization of crimes of a sexual nature while maintaining criminal responsibility for offenses against pregnant women, etc.; gender neutralization of preferential treatment in the punishment of persons with children.Family Law: Russia’s traditional view of marriage and parenthood; privileges for women in the divorce process, disputes about children, maintenance obligations; gender restrictions on adoption, assisted reproductive technologies; variants of gender neutralization of some family law norms.Labor law: the preservation of absolute protection of the rights and interests of pregnant women and mothers of young children; the trend for gender neutralization of the legal status of parents of young children; continued restrictions on women’s access to certain areas of work.Analysis of the legal positions of the Constitutional Court of the Russian Federation and the European Court of Human Rights shows that on a number of gender equality aspects in Russian legislation and law enforcement practice, the views of these

  13. Labor Market and Income Effects of a Legal Minimum Wage in Germany

    Müller, Kai-Uwe; Steiner, Viktor

    2010-01-01

    In view of rising wage and income inequality, the introduction of a legal minimum wage has recently become an important policy issue in Germany. We analyze the distributional effects of a nationwide legal minimum wage of 7.50 € per hour on the basis of a microsimulation model which accounts for the complex interactions between individual wages, the tax-benefit system and net household incomes, also taking into account potential employment effects as well as indirect effects on consumption. Si...

  14. Definition of a Storage Accounting Record

    Jensen, H. T.; Müller-Pfefferkorn, R.; Nilsen, J. K.; Zsolt, M.; Zappi, R.

    2011-01-01

    In this document a storage accounting record StAR is defined reflecting practical, financial and legal requirements of storage location, usage and space and data flow. The definition might be the base for a standardized schema or an extension of an existing record like the OGF UR.

  15. 5 CFR 1650.3 - Frozen accounts.

    2010-01-01

    ... child support legal process, and child abuse enforcement orders (found in 5 CFR part 1653). (b) A... pending retirement benefits court order, an alimony or child support enforcement order, or a child abuse enforcement order, or because a freeze has been placed on the account by the TSP for another reason....

  16. Performance measurement: the new accountability.

    Martin, L L; Kettner, P M

    1997-01-01

    Over the years, "accountability" in the human services has focused upon issues such as the legal framework, organizational management, financial responsibility, political concerns, and client inputs and expectations. Within the past decade, the meaning of "accountability" has been extended to the more dynamic organizational functions of "efficiency" and " effectiveness." Efficiency and effectiveness increasingly must be put to the tests of performance measurement and outcome evaluation. Forces outside the social work profession, including, among others, federal expectations and initiatives and the increased implementation of the concept of managed care, will ensure that efficiency and effectiveness will be central and highlighted concerns far into the future. This "new accountability" is demanded by the stakeholders in the nonprofit sector and by federal requirements built into the planning, funding, and implementation processes for nonprofits and for-profits alike. PMID:10166757

  17. The users of legal information

    Fabio Assis Pinho

    2012-04-01

    Full Text Available The decision making needs must be based on current and reliable information, especially in legal environments. In Brazil, the changes in legislation are constants because of the enactments of the provisional measures. In this sense, it is necessary to know the sources and changes to satisfy the needs of users of legal area. Therefore, through an exploratory research, it aimed to do a user study, experts on legal aspects in the law library of the Regional Procurator of the Republic of the 5th Region (Brazil, which is a unit belonging to Brazil's Federal Public Ministry, with the use of a questionnaire as data collection tool. The results shows that users of legal information is more demanding and expert in their search and uses various sources, because their information needs has a high degree of difficulty.

  18. Legal abortion and public health.

    Tietze, C

    1984-01-01

    Over 15 million abortions have been performed in the US since the process of abortion legalization began in 1967. Consequences of legalization have included a marked reduction of pregnancy-related mortality and the prevention in many cases of the birth of infants with major physical or mental defects. Prenatal diagnosis, backed up by selective abortion, has made procreation a possibility for many couples who might otherwise avoid childbearing. However, the number of abortions performed on the basis of prenatal diagnosis remains small, comprising only about .01% of all legal abortions. In recent months, the pro-choice movement in the US has been handed 2 important victories: the US Supreme Court reaffirmed the 1973 decision legalizing abortion and the US Senate defeated a constitutional amendment intended to reverse this decision. As a result of these victories, contributions to pro-choice groups have declined. Continued vigilance is needed to protect these victories. PMID:12267089

  19. Security: a supranational legal asset

    Manuel Monteiro Guedes Valente

    2012-01-01

    Full Text Available This paper discusses the concept of security as a manysided, multifunctional and multilevel regulation topology which requires its several actors to view legal assets from a polygonal perspective worthy of legal protection from local to global and from global to local space. The concept of security as a supranational legal asset requires criminal legislation which defines the principles of criminal policy and the intervention of criminal Law, barriers to security trends and to the attempt to enhance the principle of presumed hazard as a basis for criminal intervention. We contend that the obstacle to "human self-objectification" in the global polygon is a (new world legal order as humanity's future balance.

  20. Legal Translation Dictionaries for Learners

    Nielsen, Sandro

    2010-01-01

    Legal translation dictionaries for learners are reference tools that can help users with domain-specific discourse in a foreign language. The most common type is the bilingual law dictionary covering several or all the sub-fields within the general field of law. However, such law dictionaries tend...... strategies. When learners translate legal texts into a foreign language, it is important that their dictionaries can help them produce texts that conform to the expected style. This style requirement may be met by producing translations that use natural and idiomatic language, and really crafted dictionaries...... may provide the help needed. Beginners and intermediate learners are unlikely to be familiar with the syntactic structures used in legal language and which distinguish it from LGP and other LSPs, especially those structures that are unusual and complex. The optimal legal translation dictionary...

  1. Federal Aviation Administration Legal Interpretations

    Department of Transportation — Legal Interpretations and the Chief Counsel's opinions are now available at this site. Your may choose to search by year or by text search. Please note that not all...

  2. [Assessment of the legal awareness regarding drug consumption].

    Morawska, Jowanka; Satora, Leszek

    2004-01-01

    The latest legislation against drug addiction has changed the approach of Pursuing Organs in Poland to the problem of taking and distribution of drugs. Many tests have been carried out in order to evaluate the extent of legal regulations as the appropriate instrument in the struggle against drug addiction. The survey and interview were introduced during the research. The results make it possible to form the following conclusions. Law, only as a supplementary means supporting other methods may help prevent and counteract the addictions. Legal regulation on drug addiction which are based on compulsion and punishment should be widely taken into account. PMID:15521595

  3. Legal aspects of business development and innovation in Poland

    Dariusz Grzegorz Żak

    2013-06-01

    Full Text Available At the beginning of this article the basic concepts related to the topic issues are presented. The article focuses on the rationale and ideas of creating entrepreneurship and innovation. On the one hand the work’s aim is to show the basic legal instruments which allow to conduct business in Poland, and to demonstrate the role of state bodies in the promotion of entrepreneurship. However, on the other hand the aim of this work is to show the legal instruments connected with competition and encourage entrepreneurs’ innovativeness, taking into account the current needs and trends occurring on the market.

  4. Legal Frameworks for Emissions Trading in the European Union

    The Project is based on a comparative and pragmatic review of the legal frameworks for implementing the EU Emission Trading Scheme (ETS) in four EU jurisdictions (Finland, Sweden, United Kingdom and Germany). The project does not seek to examine the rationale of utilizing tradable mechanisms nor assess the costs and benefits of doing so. Its primary focus is to undertake a detailed study of the legal realities involved in implementing the EU ETS, particularly those issues of commercial importance such as taxation and accounting rules. (orig.)

  5. Kelsen's Legal Positivism and the Challenge of Nazi Law

    Pauer-Studer, Herlinde

    2014-01-01

    Kelsen’s legal positivism has often been criticized for having supported the compliance of the German judiciary with Nazi law. Especially Kelsen’s insistence on the separation of law and morality was considered as a crucial deficiency. I reject that criticism. My argument is that Kelsen’s thesis that law and morality constitute two distinct normative spheres seems persuasive if one takes into account that the Nazi legal theorist’s program of a ‘unification of law and morality’ ...

  6. Legal abortions among teenagers in Canada, 1974 through 1978.

    Wadhera, A.; Nair, C.(Argonne National Laboratory, Argonne, IL, 60439, USA)

    1980-01-01

    Between August 1969, when the amendment to the Criminal Code went into effect, and December 1978 about 397 000 legal abortions were performed in hospitals with therapeutic abortion committees in Canada. During the 5-year period 1974-78 abortions in females under 20 years of age accounted for 30.9% of all the legal abortions performed in Canada on Canadian residents, and the abortion rate per 1000 women aged 15 to 19 years increased from 13.6 to 16.3. During 1974-77 the proportion of women in ...

  7. Legal Electronic Dictionary for Czech

    Cvrček, František; Pala, K.; Rychlý, P.

    Istambul : European Language Resources Association (ELRA), 2012 - (Calzolari, N.; Choukri, K.; Declerck, T.), s. 283-287 ISBN 978-2-9517408-7-7. [The eight international conference on Language Resources and Evaluation. Istanbul (TR), 21.05.2012-27.05.2012] Institutional support: RVO:68378122 Keywords : legal dictionary * electronic database * Web interface Subject RIV: AG - Legal Sciences http://hdl.handle.net/11104/0217335

  8. Postponing the legal retirement age

    Lacomba, Juan Antonio; Lagos, Francisco Miguel

    2010-01-01

    This paper analyzes the reform of the pensionable age as an answer to the future financing problems of public pension systems. We use a two-staged model where, first, the government decides the redistribution level of the pension system and, secondly, individuals face a voting process on the legal retirement age. The results suggest that governments attempting to postpone the legal retirement age should increase the degree of intra-generational redistribution of the pension system in order to...

  9. THE POLITICS OF LEGAL REFORM

    2002-01-01

    As a result of the emerging market crises of the last decade and a large body of academic research on the influence of investor protection in the development of capital markets and economic growth, there is a growing consensus that reforming the legal infrastructure supporting business should be an important component of reforms in many developing countries. But the consensus is unwieldy, as there are still many forces against reform and little agreement about what constitutes feasible legal ...

  10. Legal aspects of medical errors

    Vučetić Čedomir S.; Vukašinović Zoran S.; Tulić Goran Dž.; Dulić Borivoje V.; Dimitrijević K.; Kalezić Nevena K.

    2011-01-01

    Healing people and medical care are together highly organized technological system with significant expert, ethical and legal regulative. Taking medical care is very sensitive area and it interfears deep into one’s integrity, so the law is necessary in this area as a regulator. The aim of work is to show medical errors from legal aspects and clinical practice. Errors, negligent conduct during the medical treatment and bad results of medical treatment are categories that can easily be sw...

  11. Critical Thinking and Legal Culture

    Guido Pincione

    2009-01-01

    We often lack clear procedures for assessing statements and arguments advanced in everyday conversations, political campaigns, advertisements, and the other multifarious uses to which ordinary language can be put. Critical thinking is a method for evaluating arguments couched in ordinary, non-formal language. Legal education should foster this argumentative skill as an ability to assess the open-end variety of arguments that may arise in legal disputes. I will argue that the ability of critic...

  12. Legal aspects of purchasing contract

    Roth, Miroslav

    2013-01-01

    This bachelor’s thesis on the legal aspects of purchase contracts discusses theories of purchase contracts, and compares differences in purchase contract legal regulations from the perspective of the Civil Code and Commercial Code. Particular types of agreement are also described here, such as Contract for the Sale of an Enterprise, Hire Purchase Contract, and Barter Contract. The practical section also includes a questionnaire, whose respondents are both potential purchasers and those who ha...

  13. Legal geography: becoming spatial detectives

    Layard, Antonia; Bennett, Luke

    2015-01-01

    Legal geography investigates the co-constitutive relationship of people, place and law. This essay provides an overview of how the law and geography cross disciplinary project emerged from a context of mutual curiosity, and explores how legal practice, in all its discretionary and rule-bound variety, co-produces places through an attentiveness to, and sometimes an apparent dismissal of, spatiality. The essay notes the formative importance of studies on power and inequality within urban govern...

  14. „The Control” in View of International Accounting Regulation and Romanian Accounting Regulation

    Cristina Ciuraru-Andrica

    2010-12-01

    Full Text Available In Romania, financial reporting accountant is governed by Accounting Low number 82/1991, republished, and O.M.F.P. 3.055/2009 approving the accounting regulation in accordance with European Directives. To these are added the International Financial Reporting Standards (IFRS, IAS and IFRIC of which must take into account certain Romanian legal persons in accordance with applicable regulations. Therefore this paper presents the main points of the control from the two types of accounting regulations perspective (national and international applied in our country.

  15. The Present State of the Business Law Education of Accounting Students: The Business Law Professor's Perspective

    Kocakulah, Mehmet C.; Austill, A. David; Long, Brett

    2009-01-01

    The article aims to provide Certified Public Accountant (CPA) candidates, accounting faculty, the American Institute of Certified Public Accountants (AICPA), and the state boards of accountancy with an insight into the business law professor's perspective concerning the legal education of accountants. This article first describes various factors,…

  16. LEGAL AND ECONOMIC PERSPECTIVES ON THE LEGAL PENALTY INTEREST

    Rodica Diana APAN

    2014-06-01

    Full Text Available The legal evaluation of the penalty interest, meaning the ex lege determination of its level is applicable only in the case of non-fulfillment of a monetary payment obligation. The applicability of the system of legal evaluation of the interest is generally determined by the absence of a document that ascertains the agreement of the parties, such as a contract, through which the parties, following this agreement, evaluate the prejudice caused by the non-fulfillment of a monetary payment obligation, before the prejudice has occurred. The legal evaluation of the penalty interest, as a component of the regulation in the field of legal interest has the purpose to ensure creditor’s protection. Regardless of the prejudice caused to the creditor, the legal penalty interest shall be determined by relating it to a variable benchmark that is the level of the reference interest rate of the National Bank of Romania, which is the monetary policy interest rate of the National Bank of Romania.

  17. Sources of Hong Kong Civil Legal Proceedings Legal Regulation

    Elena P. Ermakova

    2014-06-01

    Full Text Available In the present article author gives characteristic of the civil legal proceedings sources of legal regulation in Hong Kong: statute law, delegated legislation, general law, the Chinese common law. System of the Hong Kong law sources completely corresponds to the system of England civil procedural law sources. Till June 30, 1997 Hong Kong was a colony of the Great Britain. Since 1997 Hong Kong became a special administrative region of the People's Republic of China (PRC. Laws of Hong Kong on courts, on proofs, on the legal aid, on administration of justice contain references to the corresponding English legal acts. The feature of the Hong Kong legal system is due to the fact that Hong Kong Basic Law of 1990 sets on the territory of the country a simultaneous action of two systems of the legislation until 2047: legislation of Hong Kong created before 1997 under the influence Great Britain and legislation of People's Republic of China which regulates questions of foreign policy and country’s defense. The list of sources of the civil procedural law of Hong Kong includes: 1 statute law; 2 delegated legislation (rule of courts; 3 general law (precedents. Author gives opinions of jurists and practicians both from China, and from other countries, present own definitions and justifications.

  18. Design Accountability

    Koskinen, Ilpo; Krogh, Peter

    2015-01-01

    When design research builds on design practice, it may contribute to both theory and practice of design in ways richer than research that treats design as a topic. Such research, however, faces several tensions that it has to negotiate successfully in order not to lose its character as research. ...... accountability is introduced to who and what is discussed. The purpose of the paper is to enable a richer and nuanced discussion of practice based methods in design research.......When design research builds on design practice, it may contribute to both theory and practice of design in ways richer than research that treats design as a topic. Such research, however, faces several tensions that it has to negotiate successfully in order not to lose its character as research....... This paper looks at constructive design research which takes the entanglement of theory and practice as its hallmark, and uses it as a test case in exploring how design researchers can work with theory, methodology, and practice without losing their identity as design researchers. The crux of practice...

  19. Medical photography: current technology, evolving issues and legal perspectives.

    Harting, M T; DeWees, J M; Vela, K M; Khirallah, R T

    2015-04-01

    Medical photographic image capture and data management has undergone a rapid and compelling change in complexity over the last 20 years. This is because of multiple factors, including significant advances in ease of photograph capture, alongside an evolution of mechanisms of data portability/dissemination, combined with governmental focus on health information privacy. Literature to guide medical, legal, governmental and business professionals when dealing with issues related to medical photography is virtually nonexistent. Herein, we will address the breadth of uses of medical photography, device properties/specific devices utilised for image capture, methods of data transfer and dissemination and patient perceptions and attitudes regarding photography in a medical setting. In addition, we will address the legal implications, including legal precedent, copyright and privacy law, informed consent, protected health information and the Health Insurance Portability and Accountability Act (HIPAA), as they pertain to medical photography. PMID:25708063

  20. Professionalism under the Legal Services Act 2007

    Boon, A.

    2010-01-01

    The Legal Services Act 2007 represents an ambitious attempt to reconcile consumerism and professionalism. The Act created a Legal Services Board to oversee the regulation of the legal services market in England and Wales. The Board was also placed under a duty to promote consumer interests and to encourage an independent, strong, diverse and effective legal profession and to promote professional principles. The article examines the actual and prospective impacts of the Act on the legal profes...

  1. LEGAL CULTURES AND MEDIATION. INTERACTIONS AND EVOLUTIONS

    Claudiu Ramon D. BUTCULESCU

    2014-05-01

    Full Text Available Mediation, as an alternative dispute resolution method, is closely connected with the system of legal cultures. Mediation is an important link between legal culture and the judicial system. Mediation also acts as an interface between internal legal culture and external legal culture. This paper addresses the issues regarding the links and interactions between mediation and legal cultures, as well as the effects that arise from these interactions.

  2. Introduction: Legal Transplantation in Contemporary China

    JiangShigong

    2004-01-01

    Putting a socialist legal system in place in China since the 1980s has been a process of "legal transplantation," one which was in fact rooted in the legal reforms of the late Qing Dynasty (1644-1911). While widely subscribed to in legal scholarship, the farreaching impact of this transplantation has lacked careful theoretical reflection. This special issue presents some recent efforts of academics to re-examine legal transplantation, paying attention to its social, cultural and political aspects.

  3. LEGAL ENTITIES IN ROMANIAN PRIVATE INTERNATIONAL LAW

    Berlingher Remus Daniel

    2013-01-01

    Legal entities play an increasing role in international economic relations, as well as in political, cultural, social or human relations. Any legal entity is subject to the law of a certain country, as it can only exist or function on the basis of legal provisions. In this sense, the paper analyses the law applicable to the organic statute of a legal entity, the importance and criteria underlying the establishment of a legal entity’s nationality, the recognition of foreign lega...

  4. A Comparative Study of Accounting Entities Under Different Business Organizations

    LUO Hong-lan; XU Guo-xin; FAN Jin

    2001-01-01

    In terms of accounting, all types of business enterprises regardless of their organizational form are separate accounting entities. But different types of organization forms entail remarkable differences in the establishments, legal positions, liabilities, taxation obligations and accounting practices of the business enterprises as accounting entities. A good knowledge of such difference is beneficial to the promotion of the development of all types of business enterprises in China.

  5. Institutions and accounting standard transformation:Observations from Japan

    Naohiro; Urasaki

    2014-01-01

    This paper describes the transformation of Japan’s accounting standards over the past 2 decades and the driving forces behind this transformation. It also analyzes the current state of Japan’s accounting standards, which are characterized by the dichotomy of accounting systems inherited from the country’s political, economic and legal institutions. The discussion in this paper emphasizes that a single set of accounting standards is not always effective for every entity.

  6. The Responsibility for Producing and Validating Financial-Accounting Information

    Istrate Alina-Mariana

    2012-01-01

    The process of decision-making and carrying out of economic transactions is not possible in the lack of accounting information. In order to be useful, it has to be drafted according to the requirements of legal and ethical provisions. In this context, the role of accounting professionals is brought into play as far as the drafting, publication and validation of financial-accounting information are concerned. This approach aims at a thorough study of the problematic of accounting truth and the...

  7. Defeasible reasoning with legal conditionals.

    Gazzo Castañeda, Lupita Estefania; Knauff, Markus

    2016-04-01

    Valid conclusions can be defeated if people can think of conditions that prevent the consequent to occur although the antecedent is given. The goal of the present research was to investigate how people consider these conditions when reasoning with legal conditionals such as "If a person kills another human, then this person should be punished for manslaughter." In Experiments 1 and 2 legal conditionals were presented to participants together with exculpatory circumstances, i.e., counterexamples. The participants' task was to decide whether they would adhere to the legal conditional rule and punish the offender. Participants were either lawyers (i.e., advanced law students and graduate lawyers) or legal laypeople. We found that laypeople often ignore exculpatory circumstances and adhere to the conditional rule when offences evoked high levels of moral outrage. Lawyers did not show this effect. In Experiment 3 laypeople showed difficulties even when asked to simply imagine exculpatory circumstances for highly morally outrageous offences. Results provide new evidence for the role of emotions - like moral outrage - in the consideration of counterexamples to legal conditionals. PMID:26689704

  8. Legal aspects of nuclear energy

    The legal basis for the use of nuclear energy is generally given by an Atomic Energy Act. Additionally, however, a system of regulations and standards has to be set up to lay down more detailed requirements. The fundamental philosophy and strategy has to be specified by governmental organizations. For the specification and implementation of the requirements some minimum organizational arrangements are necessary, which are not only restricted to governmental organizations. Furthermore procedural regulations have to be laid down before the implementation phase. This includes aspects like public participation in the licensing procedure. In practice, however, the implementation of the legal requirements always shows some weakness of the basic legal requirements. To learn from this experience some examples are presented, which gave rise to difficulties in the implementation procedure. (orig./RW)

  9. Accounting treatment of intangible assets

    Gorgieva-Trajkovska, Olivera; Koleva, Blagica; Georgieva Svrtinov, Vesna

    2015-01-01

    The accounting for fixed assets is, in many cases, a straightforward exercise, but it isn’t always so when it comes to the issue of intangible fixed assets and recognizing such assets on the balance sheet. IAS 38, In¬tan¬gi¬ble Assets, outlines the accounting re¬quire¬ments for in¬tan¬gi¬ble assets, which are non-mon¬e¬tary assets which are without physical substance and iden¬ti¬fi¬able (either being separable or arising from con¬trac¬tual or other legal rights). In¬tan¬gi¬ble assets meeting ...

  10. ORGANIZATIONAL - LEGAL SUPPORT OF ACTIVITIES OF LEGAL CLINICS IN THE RUSSIAN FEDERATION

    Limina, N.

    2013-01-01

    The article reveals the organizational legal support of activities of legal clinics in Russia, analysis of the legislative base in this problem at the present time, the expediency of creation of the legal clinic under the University.

  11. The universal legal framework against nuclear terrorism

    After the events of September 11, the United Nations Security Council adopted Resolution 1373 (2001) which has been called the 'Counter-Terrorism Code' of the world, because it creates legal obligations for all 192 Member States of the United Nations. UN Security Council Resolutions 1373 (2001), 1540 (2004) and 1735 (2006) as well as a defined set of 13 global treaties constitute the universal legal framework against terrorism which must be implemented in a manner consistent with international human rights obligations. Basically, these 13 treaties as well as Resolution 1373 are international criminal law instruments. Within this universal legal framework, the framework against nuclear terrorism is constituted by Resolution 1540, the Convention on the Physical Protection of Nuclear Material (CPPNM) which entered into force in 1987, and the International Convention for the Suppression of Terrorist Bombings which is in force since 2001. These three legal instruments will be supplemented by the International Convention for the Suppression of Acts of Nuclear Terrorism, an amendment to the CPPNM and two Protocols amending the Convention for the Suppression of Unlawful Acts Against the Safety of Maritime Navigation and the Protocol for the Suppression of Unlawful Acts Against the Safety of Fixed Platforms Located on the Continental Shelf, once these instruments, all of which were adopted in 2005, enter into force. The Terrorism Prevention Branch (TPB) of the United Nations Office on Drugs and Crime (UNODC) assists countries which are in need of legislative assistance for the drafting of appropriate counter-terrorism laws that duly take into account the obligations contained in Resolution 1373, the United Nations sanctions against Al-Qaida and the Taliban as well as in the 13 universal conventions for the prevention and the suppression of terrorism, including the CPPNM and the new International Convention for the Suppression of Acts of Nuclear Terrorism. UNODC/TPB has also

  12. Legal issues concerning heat pumps

    Gersemann, D.

    Heat pumps are considered suitable to contribute to an improvement of the total energy balance. As a rule, they are divided into the following categories of utilizable auxiliary energies: ground water, surface waters, soil, absorbers, air. They are also distinguished according to driving systems: electric, gas, or Diesel heat pumps. Considering forecasts concerning the utilization potential of heat pumps it seems easy to see that the legal assessment of heat pumps shall obtain considerable practical importance for the authorities as well as for private managers. The article gives a survey of the most important legal issues concerning heat pumps.

  13. Learned Treatise and Legal Reform

    Münster-Swendsen, Mia

    2010-01-01

    royal court from the time of the reign of Cnut the Great to the author's present. In Danish as well as international scholarship this deceptively simple text has frequently been treated either as a ‘law code' or ‘law book' in itself or as a reflection of actual legal practice. Yet here I will contend...... that the Lex castrensis is in fact a political-legal treatise masked as pseudo-history with an explicit didactic purpose as a ‘schoolbook' for future administrators. As a learned ideological construct with a remarkable afterlife, Sven's work may be regarded as part of the intellectual preparation for...

  14. Knowledge discovery from legal databases

    Stranieri, Andrew; Schauer, Frederick

    2006-01-01

    Knowledge Discovery from Legal Databases is the first text to describe data mining techniques as they apply to law. Law students, legal academics and applied information technology specialists are guided thorough all phases of the knowledge discovery from databases process with clear explanations of numerous data mining algorithms including rule induction, neural networks and association rules. Throughout the text, assumptions that make data mining in law quite different to mining other data are made explicit.  Issues such as the selection of commonplace cases, the use of discretion as a form

  15. Training of Para-Legal Staff: The Aboriginal Legal Service.

    Roberts, Kim

    1978-01-01

    Describes the in-service training project for Australian aboriginal paralegal field officers of the Aboriginal Legal Service, organized by the Law School and Extension Service of the University of Western Australia. The project team acted as facilitators for the field officers, a participative training program design being found to be important.…

  16. ACCOUNTING RESPONSIBILITY FOR BUSINESS EVALUATION

    DORU CÎRNU

    2015-12-01

    Full Text Available In the world today the need for improvement the business management quality assumes significant change in organization and mode of business management. Establishing of appropriate level, structure and authority of business management depends in most cases on the size, number of employees, complexness of technological and business process, market position and other factors. Development of a business requires decentralization of operative functions. The decentralization of a business means the increase of operative activities control of greater number of managers in such a business. An important segment that so far was neither sufficiently applied in the romanian practice, not sufficiently treated is a system of responsibility. One of the aims of this research is also stimulation of more intensive activities on initiating the process of accounting modernisation. First of all, on the improvement and more rational legal accounting regulation and motivation of professional accountants organization for quicker development of contemporary accounting principles and standards in compliance with tendencies of the european environment. The known experiences just point to the necessity of more complex perception of place and role of the management accounting and within it of the system of accounting responsibility in preparing of business plans and buget, in creation of development and investment policy. Therefore, the system of accounting responsibility should eneble monitoring and control of actual operational activities of each part of decentralized business. The process of performance evaluation and accounting responsibility in a descentralized business organization represents a significant element of an internal control system and in that sense the emphasis was put on that fact in this paper.

  17. Free Legal Services - Attracting Legal Talent for Public Involvement Groups

    This paper reviews the public service responsibilities of lawyers, and how they can fulfill the annual goal of performing pro bono services by serving certain public involvement groups, including organization involved in Constitutional issues and environmental protection matters. Public involvement groups should consider their needs for legal services and consider soliciting lawyers to serve on their boards or to volunteer legal services which will assist those lawyers in fulfilling their professional obligations under Rules of Professional Conduct. The group should identify specific activities and tasks that require the skills and training of a lawyer, including corporate governance issues; conflict-of-interest questions; the statutory construction of laws, regulations and ordinances; or analysis of potential liability. The addition of a lawyer to advisory boards for governmental agencies and for non-profit boards of charitable, religious, civic, community, environmental and educational organizations may provide those boards with knowledge, analytical approaches and insights that complement the abilities of other board members. Rules of Professional Conduct applicable to lawyers include admonitions for lawyers to provide 'Public Service'. Representative of many rules, the American Bar Association Model Rule 6.1, entitled 'Voluntary Pro Bono Publico Service' addresses every lawyer's professional responsibility to provide legal services to those 'unable to pay'. This Model Rule exhorts each lawyer to provide fifty (50) hours of legal services without fee or expectation of fee to persons of limited means or charitable, religious or civic, community, governmental and educational organizations or to individuals, groups or organizations seeking 'to secure or protect civil rights, civil liberties, or public rights, or charitable, religious, civic, community, governmental and educational organizations in matters in furtherance of their purposes, where the payment of

  18. NATURAL RESOURCES – A REAL OR HYPOTHETICAL OBJECT OF ACCOUNTING

    Alexandru FRECAUTEANU; Angela CHISLARU

    2013-01-01

    Nowadays natural resources have a controversial accounting treatment which is caused, firstly, by neglecting their inherent properties and, secondly, by a free and one-sided interpretation of the legal framework. The definition of natural resources is bad too, which also creates additional difficulties in accounting of the operations connected with the preparation for natural resources usage and exploitation.

  19. NATURAL RESOURCES – A REAL OR HYPOTHETICAL OBJECT OF ACCOUNTING

    Alexandru FRECAUTEANU

    2013-12-01

    Full Text Available Nowadays natural resources have a controversial accounting treatment which is caused, firstly, by neglecting their inherent properties and, secondly, by a free and one-sided interpretation of the legal framework. The definition of natural resources is bad too, which also creates additional difficulties in accounting of the operations connected with the preparation for natural resources usage and exploitation.

  20. 18 CFR 367.22 - Accounting for asset retirement obligations.

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Accounting for asset... GAS ACT General Instructions § 367.22 Accounting for asset retirement obligations. (a) An asset retirement obligation represents a liability for the legal obligation associated with the retirement of...

  1. Legal Research in a Changing Information Environment

    T du Plessis

    2007-05-01

    Full Text Available Since the advent of the latest constitutional dispensation in South Africa, legal researchers have been presented with new opportunities for research into constitutional issues, development and the relationship between constitutional law and other fields. This article investigates how information technology applications can support the legal research process and what the benefits of technology are likely to be to legal research. Furthermore, it investigates the changes and the impact that electronic resources and the digital information environment might have on legal research. This entails a study of the unique characteristics of digital legal research and of the challenges that legal researchers face in a changing information environment.

  2. The Invisible Hand in Legal and Political Theory

    Vermeule, Cornelius Adrian

    2010-01-01

    Theorists have offered invisible-hand justifications for a range of legal institutions, including the separation of powers, free speech, the adversary system of litigation, criminal procedure, the common law, and property rights. These arguments are largely localized, with few comparisons across contexts and no general account of how invisible-hand justifications work. This essay has two aims. The first is to identify general conditions under which an invisible-hand justification will succeed...

  3. Constructing a Transnational Timber Legality Assurance Regime: Architecture, Accomplishments, Challenges

    Overdevest, C.; Zeitlin, J

    2013-01-01

    The emerging transnational timber legality assurance regime comprises a set of interrelated policy instruments, both public and private, aimed at controlling trade in illegally logged wood and wood products. The potentially productive interactions among these instruments in the emerging forestry regime create prospects for engendering learning, stimulating cross-fertilization, and enhancing accountability. In this article, we analyze the EU's Forest Law Enforcement Governance and Trade (FLEGT...

  4. Pre-paid Legal Services

    Chen Siyuan

    2008-01-01

    pre-paid legal services is the new system to defend the high trial fees. It's very popular in the USA. There are some benefits to their customs, and it is still a young system so it also has some weakness. I think it also can be introduces into China.

  5. Legal Issues in Nursing Homes.

    Kapp, Marshall B.

    This paper examines the variety of legal rules and processes which have been established to assess and ensure that the quality of care provided in nursing homes satisfies an acceptable level. It begins with a general overview of nursing home law. Areas discussed in this section include: (1) sources of nursing home law; (2) theories of liability;…

  6. Legal Education in China Today.

    Macdonald, R. St. J.

    1980-01-01

    Education in law, which was suspended during the 1976 Chinese Cultural Revolution, is now being steadily developed. Since 1978 the concept of law nihilism has been repudiated, juridical debate has expanded, publications and translated articles are appearing, and legal advisory offices have reappeared. (MSE)

  7. Student Centred Legal Language Study.

    Leahy, Christine

    1998-01-01

    Describes a self-study legal-language program for university students studying German that included computer-assisted language learning and satellite television. The program was tested for two years at a European university. This paper examines the program's rationale, pedagogical objectives, and theoretical considerations within the context of…

  8. Surrogate mothers: the legal issues.

    Mady, T M

    1981-01-01

    Increasing numbers of couples have benefitted from, or may be considering use of, the surrogate mother procedure. In this procedure, a couple, usually a husband and wife, enters into a contract with a surrogate mother. Under the terms of the contract, the surrogate mother is artificially inseminated, bears a child, and relinquishes all rights regarding that child to the semen donor and his wife. In exchange for bearing a child, the surrogate mother often receives a fee. In light of such increased use of the procedure, the issue of whether or not the arrangement is legal has particular importance. Questions of legality involve possible violations of criminal baby-selling statutes. Issues of whether adoption is necessary and whether the child is legitimate also are inherent in the surrogate mother arrangement. This Note argues that these questions should be resolved in favor of finding no impediment to the use of the surrogate mother procedure, at least within certain guidelines. However, even in the absence of legal impediment, detailed contracts and thorough medical screening for genetic, physical and psychological problems would further eliminate ambiguities regarding liability. In addition, the Note concludes that legislation should be enacted to deal with the legal ambiguities of the surrogate mother arrangement. This legislation should regulate the parties that enter into such an arrangement and the rights and responsibilities of these parties. PMID:7332012

  9. The curious case of legal translation

    E. Cornelius

    2011-06-01

    Full Text Available This article explores the nature and scope of legal translation which is an under-researched area in South Africa. In this article the author predicts that the demand for competent legal translators will increase in the future, evidenced by a recent call by the Department of Justice and Constitutional Development(DoJ&CD, inviting applications for ten positions for “legislative language practitioners”. However, legal translation differs substantially from general translation in the sense that legal translation is subject to heavy restrictions at all levels and legal considerations are of paramount importance in a country such as South Africa, which provides for eleven official languages. Legal translation involves different legal languages, different legal systems and different cultural systems that require specialised knowledge and skills of the translator. The aim of this article is to investigate the core competencies and skills the legal translator must have; to consider the balance between legal competence and translation or linguistic competence; and to propose a discourse-analytical method of source text analysis, developed by Bhatia as a simplification strategy, as this may be a powerful tool in the training of legal translators in South Africa. Recent developments in South Africa relating to the Department of Arts and Culture’s obligation to translate legislation into all official languages, have important consequences for legal translation in general and the training of legal translators in particular.

  10. Analysis of Fuzzy Words in Legal English

    2015-01-01

    With the development of legal English,fuzzy words are poured into legislative language and judicial practice constantly.Hence,this paper aims at exploring the application and funtion of different kinds of fuzzy words in legal English.

  11. Legal Duties and Legal Liabilities of Coaches toward Athletes

    Mirsafian Hamidreza

    2016-03-01

    Full Text Available Background. It is undeniable that coaches play a major role in the development of athletes. Coaches and athletes have a close relationship and share various experiences that lead to a strong bond between them, and this is of great responsibility for the coach. Therefore, the coach should maintain this bond with mutual respect and trust. Various responsibilities are progressively placed on coaches by law to prevent or minimize injuries to athletes. In other words, since a coach is placed in a position of power and trust, the duty of care will always be placed on him. If certain requirements are not met, the coach may be held financially, or even criminally, liable. In this study, the author explains and discusses coaches’ legal duties, legal liabilities, and the elements required for liability of coaches toward athletes.

  12. Inheritance Legal System in Indonesia: A Legal Justice for People

    Yeni Salma Barlinti

    2013-01-01

    As one of Asian countries, Indonesia has varied of cultures and religions. This variety affects positive laws in Indonesia, one of them is inheritance law. Indonesia has three inheritance legal systems, that is, adat inheritance law, Islamic inheritance law, and western inheritance law. Adat inheritance law is a norm of local adat community about inheritance. Islamic inheritance law is a norm of inheritance based on al Qur’an (Islamic holy book) and hadis (words, acts, and silence of Prophet ...

  13. Designing Legal Frameworks for Public Debt Management

    Elsie Addo Awadzi

    2015-01-01

    Sustainable public debt has gained renewed attention as countries implement fiscal consolidation measures in the aftermath of the global financial crisis. Sound public debt policies and debt management practices require robust legal underpinnings. Complex legal issues however arise in the design of the legal framework, and tradeoffs are required in many instances. This paper analyzes key features of modern public debt management legal frameworks, drawing from examples in advanced, emerging, a...

  14. Teaching legal english as a second language

    BADEA ELENA CODRUTA

    2012-01-01

    In the last two decades, legal English has attracted increasing interest and awareness, especially because English is predominantly the language of international legal practice. Legal English must be seen in the overall context of English for Specific Purposes , as it shares the important elements of need analysis, syllabus design, course design, and materials selection and development which are common to all fields of work in ESP. As with other varieties of ESP, Legal English implies the def...

  15. Marketing legal services on the Internet

    Alicja Mikołajczyk

    2014-01-01

    This article describes accessible means of marketing legal services under restrictive regulations in the Polish market. As attorneys-at-law and legal advisers face significant legal and ethical limitations in their market communication, they are forced to seek alternative tools of promoting their services and reaching potential clients. Electronic media turned out to be an effective and convenient channel in marketing legal services, often prevailing offline marketing communication. The artic...

  16. The Impact of Legalized Abortion on Crime

    Donohue, John J.; Levitt, Steven D.

    2000-01-01

    We offer evidence that legalized abortion has contributed significantly to recent crime reductions. Crime began to fall roughly 18 years after abortion legalization. The 5 states that allowed abortion in 1970 experienced declines earlier than the rest of the nation, which legalized in 1973 with Roe v. Wade. States with high abortion rates in the 1970s and 1980s experienced greater crime reductions in the 1990s. In high abortion states, only arrests of those born after abortion legalization fa...

  17. Same-Sex Couples: Legal Complexities

    Oswald, Ramona Faith; Kuvalanka, Katherine A.

    2008-01-01

    In this article, the authors present a typology for organizing our current knowledge regarding same-sex couples in the United States who have and have not established legal ties between partners. This framework is complemented by a discussion of key rulings that define what is legally possible as well as the introduction of "legal consciousness,"…

  18. Rules of Ethics for Legal Advisers

    Anna Falkowska

    2010-01-01

    The profession of a legal adviser is a profession of public confidence, which imposes on its representatives distinctive legal and ethical requirements. The article presents the basic regulations of the new Legal Adviser Code of Ethics, which came into force in 2008.

  19. Legal reality of Russia: constants and variables

    Andrey Valeryevich Skorobogatov

    2015-06-01

    Full Text Available Objective to develop the sciencebased knowledge about essential and substantial aspects of the current legal reality of Russia in the context of postclassical paradigm. Methods the methodological basis of this research is the synthesis of classical and postclassical paradigms that determine the choice of specific methods of research formallegal comparative legal modeling method hermeneutic discursive methods. Results basing on the postclassical methodology it is proved that the legal reality of Russia consists of three levels legislation law enforcement and legal behavior. The determinant level of legal reality is legal behavior that is aimed at observing the unwritten rules. The legal reality of Russia is characterized by a transgressive state of the modern Russian society expressed in broad application of nonlegislative nonlegal practices low level of legal culture legal nihilism and legal infantilism. Scientific novelty the article for the first time analyzes the ontological and phenomenological essence of the legal reality in Russia and determines its transgressive nature at the present stage of development. Practical value the main provisions and conclusions of the article can be used in scientific and pedagogical activity when considering questions about the nature and content of legal development. nbsp

  20. 2 CFR 180.965 - Legal proceedings.

    2010-01-01

    ... 2 Grants and Agreements 1 2010-01-01 2010-01-01 false Legal proceedings. 180.965 Section 180.965 Grants and Agreements OFFICE OF MANAGEMENT AND BUDGET GOVERNMENTWIDE GUIDANCE FOR GRANTS AND AGREEMENTS... § 180.965 Legal proceedings. Legal proceedings means any criminal proceeding or any civil...

  1. 5 CFR 919.965 - Legal proceedings.

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Legal proceedings. 919.965 Section 919.965 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) GOVERNMENTWIDE DEBARMENT AND SUSPENSION (NONPROCUREMENT) Definitions § 919.965 Legal proceedings. Legal proceedings means any...

  2. 7 CFR 3017.965 - Legal proceedings.

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Legal proceedings. 3017.965 Section 3017.965 Agriculture Regulations of the Department of Agriculture (Continued) OFFICE OF THE CHIEF FINANCIAL OFFICER... Legal proceedings. Legal proceedings means any criminal proceeding or any civil judicial...

  3. 21 CFR 1404.965 - Legal proceedings.

    2010-04-01

    ... 21 Food and Drugs 9 2010-04-01 2010-04-01 false Legal proceedings. 1404.965 Section 1404.965 Food and Drugs OFFICE OF NATIONAL DRUG CONTROL POLICY GOVERNMENTWIDE DEBARMENT AND SUSPENSION (NONPROCUREMENT) Definitions § 1404.965 Legal proceedings. Legal proceedings means any criminal proceeding or...

  4. 29 CFR 98.965 - Legal proceedings.

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Legal proceedings. 98.965 Section 98.965 Labor Office of the Secretary of Labor GOVERNMENTWIDE DEBARMENT AND SUSPENSION (NONPROCUREMENT) Definitions § 98.965 Legal proceedings. Legal proceedings means any criminal proceeding or any civil judicial proceeding, including...

  5. 31 CFR 19.965 - Legal proceedings.

    2010-07-01

    ... 31 Money and Finance: Treasury 1 2010-07-01 2010-07-01 false Legal proceedings. 19.965 Section 19.965 Money and Finance: Treasury Office of the Secretary of the Treasury GOVERNMENTWIDE DEBARMENT AND SUSPENSION (NONPROCUREMENT) Definitions § 19.965 Legal proceedings. Legal proceedings means any...

  6. "Legal Language": Varieties, Genres, Registers, Discourses.

    Kurzon, Dennis

    1997-01-01

    Analyzes classification of "legal language," clarifying terms such as "variety,""genre,""register," and "discourse," and related issues in languages for special purposes, particularly as they apply to professions. Argues that "genre," not "register," is the most appropriate term for legal language, and that study of legal discourse should focus on…

  7. 45 CFR 1321.71 - Legal assistance.

    2010-10-01

    ... speak English as their principal language. (d) A legal assistance provider may not require an older... 45 Public Welfare 4 2010-10-01 2010-10-01 false Legal assistance. 1321.71 Section 1321.71 Public... AND COMMUNITY PROGRAMS ON AGING Service Requirements § 1321.71 Legal assistance. (a) The...

  8. A Layperson's Guide to Legal Research.

    Garrison, Judy; Hickey, LadyJane; Stillman, Garry; Wise, Steven

    This document provides a layperson's introductory guide to researching primary legal materials, as well as using secondary research tools, in the Sarita Kenedy East Law Library at St. Mary's University (Texas). The guide includes the following sections: (1) Guide to Legal Abbreviations; (2) How To Find a Law Journal Article; (3) Legal Dictionaries…

  9. A Storytelling Learning Model for Legal Education

    Capuano, Nicola; De Maio, Carmen; Gaeta, Angelo; Mangione, Giuseppina Rita; Salerno, Saverio; Fratesi, Eleonora

    2014-01-01

    The purpose of this paper is to describe a learning model based on "Storytelling" and its application in the context of legal education helping build challenging training resources that explain, to common citizens with little or no background about legal topics, concepts related to "Legal Mediation" in general and in specific…

  10. Morocco : Legal and Judicial Sector Assessment

    World Bank

    2003-01-01

    The overall legal framework in Morocco is not a priority area for reform. The law-making process, however, is weak, resulting in poorly drafted laws, and legal dissemination is inadequate. Legal education relies upon outdated curricula and is offered in competing languages, French and Arabic, the selection of which largely determines students' choices for future employment. The training of...

  11. Linguistic Form of the Legal Norm

    Camelia IGNATESCU

    2013-12-01

    Full Text Available The legal norm is a legal normative judgment in a normative proposition logical form, expressed in a grammatical sentence. It is not the grammatical sentences, neither the propositional forms which are legal, but the normative judgment that gives particular significance to the general form and cognitive value to the information embedded in the grammatical propositional construct.

  12. Legal environment, capital structure and firm growth: international evidence from industry data

    Utrero González, Natalia

    2002-01-01

    This paper investigates the effects that economic regulations have on firm growth. There is substantial evidence of a positive relationship between the level of financial development and economic growth. Little is known, about the role played by the legal structure affecting firm decision making on growth. We analyse banking regulation, disclosure requirements, company and bankruptcy laws, accountancy norms and rules about market competition. We find evidence that the efficiency of the legal ...

  13. Specification of the Legal Knowledge Interchange Format: Deliverable 1.1

    Boer, A. de; Di Bello, M.; Berg, van den, W.; Gordon, T; Förhécz, A.; Vas, R.

    2007-01-01

    The main technical objectives of work package 1 are to develop a first version of a Legal Knowledge Interchange Format (LKIF), building upon emerging XML-based standards of the Semantic Web, including RDF and OWL, and Application Program Interfaces (APIs) for interacting with legal knowledge systems. The LKIF will apply the state of the art in the field of Artificial Intelligence and Law, taking into account business and application requirements. This deliverable reports on the specification ...

  14. Legal-Economic Ownership and Generational Transfer in Family Business: Facets of Owner's Responsibility

    Nemilentsev, Mikhail

    2010-01-01

    In the following paper a conceptual framework of the owner’s responsibility is created in order to study the transgenerational legal-economic ownership in the family business. Responsible ownership involves a sense of accountability and entrepreneurship to some extent. However, legal and social responsibilities naturally supplement each other in the family firm. Owners by means of personal relationships and financial guarantees are responsible for carrying out daily business operations and ma...

  15. Would a Legal Minimum Wage Reduce Poverty? A Microsimulation Study for Germany

    Müller, Kai-Uwe; Steiner, Viktor

    2008-01-01

    In view of rising wage inequality and increasing poverty, the introduction of a legal minimum wage has recently become an important policy issue in Germany. We analyze the distributional effects of the introduction of a nationwide legal minimum wage of € 7.5 per hour on the basis of a microsimulation model which accounts for the complex interactions between individual wages, the tax-benefit system and net household incomes. Simulation results show that the minimum wage would be rather ineffec...

  16. Action Accounting 'Untying the Accountancy Knot

    Luby, Alice

    2011-01-01

    Action Accounting ‘ Untying the Accountancy Know’ is an innovative cross-faculty collaboration to develop e-learning activities to enhance and improve the learning experiences of students. The cross-faculty Action Accounting project team was established in 2008 and includes accountancy lecturers from the College of Business and the College of Arts and Tourism as well as members of the Learning Support Services and the Learning Teaching & Technology Centre. Accounting lecturers had observed...

  17. Risk Management in the Exchange Fund Account

    Michel Rochette

    2002-01-01

    In this article, author Michel Rochette of the Bank's Risk-Management Unit briefly describes the initiatives undertaken to identify, analyze, model, and manage the principal risks inherent in the transactions of the Exchange Fund Account (EFA), where the international reserves of the federal government are held. The author focuses on five types of risk: credit risk, market risk, liquidity risk, operational risk, and legal risk. In addition, the author presents the risk-management principles u...

  18. FINANCIAL-ACCOUNTING ASPECTS REGARDING FAMILY ALLOWANCES

    Iuliana Cenar

    2010-01-01

    The importance of family and ensuring its social protection are indisputable in any society. It is the reason why in this paper we plan to create an overall picture of how social protection is achieved through family allowances and other social benefits, as well as the role of accounting in this process. Thus, we considered appropriate to present the institutional and legal frameworks for the social protection of the family thorough family allowances and additional social benefits related to ...

  19. Examining dual accounting systems in Europe

    Macías Dorissa, Marta Pilar; Muiño Vázquez, Flora

    2011-01-01

    After adoption of International Financial Reporting Standards (IFRS) for consolidated financial statements by European listed companies, a number of European countries still require the use of local standards in the preparation of legal entity financial statements. This study investigates whether this requirement can be explained by a low demand for high quality financial reporting and an orientation of accounting toward the fulfilment of regulatory needs in these countries. Specifically, usi...

  20. Business structures and sustainable regional legal practice: the use of incorporated legal practices by regional, rural and remote legal practitioners

    Caroline Lydia Hart

    2012-12-01

    Full Text Available Since 2007 the Legal Profession Act 2007 (Qld has offered legal practitioners a wider choice of business structure other than sole practitioner or partnership, to include incorporated legal practice ('ILP' or multidisciplinary partnership. In particular the use of ILPs offers legal practitioners a range of benefits in terms of operating a law firm consistent with business management practices. The status of ILP however comes at a cost of putting in place 'appropriate management systems'. This paper refers to the legislation and the literature on the range of business structures, before giving an insight into the actual choice of business structures used by Queensland regional, rural and remote legal practitioners. What is the awareness of the new business structures? And are there factors inhibiting RRR legal practitioners from their use? This paper draws on over 30 interviews with sole practitioners, partners and legal practitioner directors about their choice of business structure.

  1. THE ROLE OF ACCOUNTING INFORMATION IN MODERN MANAGEMENT

    ANA - MARIA MALAESCU; VIRGIL - ION POPOVICI

    2015-01-01

    Management has a very important role in the functioning of companies, regardless of their form of organization. Financial accounting management ensures the knowledge of legal norms regulating the accounting activity, its optimal organization, the use, management and permanent tracking of making use of funds on the basis of maximum profit and the analysis and providing the necessary capital for the next period, which is established on choosing the optimal variant. Accounting information is par...

  2. The Impact of Materiality: Accounting's Best Kept Secret

    BRENNAN, NIAMH; Gray, S J

    2005-01-01

    This paper comprises a review of the literature on materiality in accounting. The paper starts by examining the context in which materiality is relevant, and the problems arising from applying the concept in practice. Definitions of materiality from legal, accounting and stock exchange sources are compared. The relevance of materiality to various accounting situations is discussed. Methods of calculating quantitative thresholds are described and illustrated. Prior research is reviewed, focuss...

  3. THE ROLE OF ACCOUNTING INFORMATION IN MODERN MANAGEMENT

    ANA - MARIA MĂLĂESCU; VIRGIL - ION POPOVICI

    2015-01-01

    Management has a very important role in the functioning of companies, regardless of their form of organization. Financial accounting management ensures the knowledge of legal norms regulating the accounting activity, its optimal organization, the use, management and permanent tracking of making use of funds on the basis of maximum profit and the analysis and providing the necessary capital for the next period, which is established on choosing the optimal variant. Accounting inform...

  4. Three Essays on the Enforcement of Accounting Standards in Germany

    Strohmenger, Manuel

    2014-01-01

    The dissertation at hand focuses on the enforcement of accounting standards in Germany. The legal basis of the external enforcement of accounting standards in Germany was created by the „Bilanzkontrollgesetz” (Financial Reporting Enforcement Act) at the end of 2004. An enforcement mechanism was installed to enforce accounting standard compliance by regular reviews of disclosed financial statements. The system was established as implementation of EU guidelines. Since 2005, International Financ...

  5. Legal framework for food fortification

    Dijkhuizen, Marjoleine Amma; Wieringa, Frank Tammo; Soekarjo, Damayanti D;

    2013-01-01

    Food fortification is a cost-effective, powerful, and sustainable strategy to combat micronutrient deficiency, with the potential to reach large sections of the population with minimal cost and effort. However, the implementation of food fortification on a systematic and large scale, for instance...... in national programs, has often been challenging. This paper takes a closer look at food fortification efforts and legislation mechanisms in Vietnam and Indonesia in order to determine specific factors and components in the legal framework that are crucial to the success of fortification programs....... Fortification efforts in Indonesia and Vietnam are evaluated using published data as well as unpublished data from detailed evaluation reports, and compared with respect to the specific circumstances, constraints, objectives and results in each country. The legal framework is a crucial factor for the success of...

  6. Mediation in Legal English Teaching

    Chovancová Barbora

    2016-06-01

    Full Text Available Mediation is a language activity that has been unjustly neglected when preparing law students for their future professional careers. When trained in a professional context, students need to develop and improve complex communicative skills. These include not only the traditional language skills such as reading, writing, listening and speaking, but also more advanced skills such as summarizing, providing definitions, changing registers etc. All these are involved in the students’ acquisition of ‘soft skills’ that are particularly important for students of law since much of their future work involves interpersonal lawyer-client interaction. This article argues that mediation is a crucial (though previously underestimated skill and that law-oriented ESP instruction should provide training aimed at developing this skill. Showing a practical application of this approach, the paper demonstrates that mediation can be successfully integrated in the legal English syllabus and make the learning of legal English more effective.

  7. Legal issues in radon affairs

    Massuelle, M.H. [Inst. de Protection et de Surete Nucleaire, Fontenay aux Roses (France)

    1999-12-01

    In France, it was only recently that cases related to high radon concentrations in dwellings received substantial publicity. This irruption of radon as a public health issue came with the general progress of scientific knowledge and the availability of a research capacity in France able to develop expertise. We are interested here in the legal implications of issues that arise from the lag between the activity of expertsand the regulatory activity in the domain of radon. We use the term expertise very broadly, to cover the practical application of research findings, the relation of the researchers with the community, and finally the acts by which experts provide their knowledge to the community. We first examine the course by which science developed the radon issue and the way they organized to move from research to expertise; here we try to characterize the various needs for radon expertise. We then discuss the legal difficulties associated with radon expertise.

  8. Legal issues in radon affairs

    In France, it was only recently that cases related to high radon concentrations in dwellings received substantial publicity. This irruption of radon as a public health issue came with the general progress of scientific knowledge and the availability of a research capacity in France able to develop expertise. We are interested here in the legal implications of issues that arise from the lag between the activity of experts and the regulatory activity in the domain of radon. We use the term expertise very broadly, to cover the practical application of research findings, the relation of the researchers with the community, and finally the acts by which experts provide their knowledge to the community. We first examine the course by which science developed the radon issue and the way they organized to move from research to expertise; here we try to characterize the various needs for radon expertise. We then discuss the legal difficulties associated with radon expertise

  9. Legal protection to foreign investors

    Juan Carlos Hatchondo; Leonardo Martinez

    2011-01-01

    Foreign investment is typically considered an important source of growth for developing countries. This article describes the legal protection granted to foreign investors and its enforcement mechanisms. Governments have signed international investment agreements intended to protect foreign investors from the risk of expropriation and have increasingly chosen to issue sovereign debt in international financial centers, which expose defaulting governments to litigations in foreign national cour...

  10. Prospects of ASEAN Legal Cooperation

    Agus Riyanto

    2016-01-01

    Association of Southeast Asian Nations (ASEAN) is a regional organization in the countries of Southeast Asia established in Bangkok, Thailand, on August 8, 1967 (the Bangkok Declaration) by Indonesia, Malaysia, Philippines, Singapore, and Thailand. One form of cooperation that could further encourage the establishment of ASEAN's goal was legal cooperation. This was because, this cooperation could further strengthen cooperation in politics, economy, social and culture in Southeast Asia. ...

  11. Surrogacy: Ethical and Legal Issues

    Pikee Saxena; Archana Mishra; Sonia Malik

    2012-01-01

    Surrogacy refers to a contract in which a woman carries a pregnancy “for” another couple. Number of infertile couples from all over the World approach India where commercial surrogacy is legal. Although this arrangement appears to be beneficial for all parties concerned,there are certain delicate issues which need to be addressed through carefully framed laws in order to protect the rights of the surrogate mother and the intended parents.

  12. Surrogacy: Ethical and Legal Issues

    Saxena, Pikee; Mishra, Archana; Malik, Sonia

    2012-01-01

    Surrogacy refers to a contract in which a woman carries a pregnancy “for” another couple. Number of infertile couples from all over the World approach India where commercial surrogacy is legal. Although this arrangement appears to be beneficial for all parties concerned,there are certain delicate issues which need to be addressed through carefully framed laws in order to protect the rights of the surrogate mother and the intended parents. PMID:23293432

  13. Legal Rights for Criminal Minors

    2000-01-01

    IN a theft case cracked in Guiyang City, Guizhou Province, the seven juvenile delinquents involved were mainly junior middle school students around 13 to 14 years old. What are the legal rights they can enjoy when brought to trial? It is clearly defined in the Law of the People's Republic of China for the Protection of Minors enforced on September 4, 1991. Minors refers to citizens below the age of 18.

  14. Surrogacy: ethical and legal issues.

    Saxena, Pikee; Mishra, Archana; Malik, Sonia

    2012-10-01

    Surrogacy refers to a contract in which a woman carries a pregnancy "for" another couple. Number of infertile couples from all over the World approach India where commercial surrogacy is legal. Although this arrangement appears to be beneficial for all parties concerned,there are certain delicate issues which need to be addressed through carefully framed laws in order to protect the rights of the surrogate mother and the intended parents. PMID:23293432

  15. Surrogacy: Ethical and Legal Issues

    Pikee Saxena

    2012-01-01

    Full Text Available Surrogacy refers to a contract in which a woman carries a pregnancy "for"another couple. Number of infertile couples from all over the World approach India where commercial surrogacy is legal. Although this arrangement appears to be beneficial for all parties concerned,there are certain delicate issues which need to be addressed through carefully framed laws in order to protect the rights of the surrogate mother and the intended parents.

  16. Medicina legal, peritos y peritaciones

    Luis Alberto Kvitko

    2012-03-01

    Full Text Available En el presente trabajo se expone la evolución histórica del concepto de Medicina Legal y cómo ha sido aplicado en diversos contextos. Se resalta la labor del perito como un experto, separándolo de lo que habitualmente es considerado cuando declara en un juicio: un simple testigo. Precisamente existen marcadas diferencias entre éste y un perito, el cual debe poseer una gran cantidad de valores éticos, morales y sociales para no deformar la verdad de los hechos. Asimismo, se sugiere cuáles deben ser las partes que debe poseer una peritación médico legal para que tenga un adecuado valor como instrumento probatorio durante un proceso judicial. Todo lo anterior siempre con el fin de mejorar la Administración de JusticiaThe present work describes the historical evolution of the concept of Legal Medicine and as has been applied in various contexts. It highlights the work of the proficient such as an expert, away from what is usually considered when declared in a trial: a simple witness. Precisely there are marked differences between this witness and an expert, which must have a great amount of ethical, moral and social values not to deform the truth of the facts. It also suggests what should be the actions that you must possess as a legal medicine proficient, to have an adequate evidentiary value as a tool during a judicial process; and improving the administration of justice

  17. Legal Aspects of Grey Literature

    Schöpfel, Joachim; Lipinski, Tomas A

    2012-01-01

    International audience The paper provides insight into legal issues of grey literature. Based on a short overview of recent studies on grey literature and intellectual property, it suggests a typology of copyright protection for grey literature, in particular for PhD and Master's theses, reports, conference papers, working papers, datasets and preprints. New trends in copyright and scientific communication are mentioned in so far as grey literature is concerned: digital rights, creative co...

  18. THE FISCAL ANTI-FRAUD CONTROL. LEGAL REGIME

    Rada POSTOLACHE

    2014-05-01

    Full Text Available The fiscal anti-fraud control has been regulated quite recently, by the Government Emergency Ordinance No. 74/2013, adopted in the context of the implementation of the “Project for the modernization of the fiscal administration” and the intensification of the fight against tax evasion. On the basis of the legal norms applying to it, of specialized doctrine and legal literature, the present work aims to approach fiscal control from various perspectives – organization, enforcement and definition of legal accountability – so as to point at the same time its specific forms, in relation to other similar control forms. Moreover, the present work will also analyse the novelty elements which the law brings, so as to create a specific technical support for the authorities, regarding those case laws having as object the economic-financial frauds. The current study aims to delineate the legal regime of this control form, which we consider a specialized activity, organized within the National Agency of Fiscal Administration and performed with the specific target of control, so as to prevent, acknowledge and fight tax evasion. At the same time, the present study is useful under the present circumstances, in which fiscal fraud has become more intense, becoming a phenomenon, but also because fiscal fraud has incidence upon other field of economic and financial interest.

  19. Inheritance of Electronic Payment Accounts: Practice Issues

    Kirillova EA

    2015-12-01

    Full Text Available This article describes the inheritance of electronic payment accounts (wallets, such as Yandex Money, WebMoney, and similar. In terms of safety and ease, electronic money calculation is the most promising calculation method in Internet. Payments with non-cash settlements are much more beneficial from all points of view. They greatly accelerate the payment process, simplify it, and help to reduce transaction costs. This is most clearly seen in the example, where the buyer and seller are located in a distance from each other in different countries. In development of the electronic money and online money transactions, a question occurs about the legal aspects and the rights of the heirs of the electronic payment accounts. This topic is relevant today, as almost every person every day faces in the electronic payments, but not everyone knows what they are and how they operate. The main objective of the study is to determine the legal status of the electronic payment accounts and the possibility of their inheritance by law. A lot of scientists devoted their works to the problems of studying the theoretical foundations of the electronic payment system, its place and role in the financial system, and its development. However, for the first time the legal matter of inheritance is considered from the practical aspect, wherein the novelty of the present study lays. The article concludes on the need to verify the owner of the electronic wallet for the rights of his heirs.

  20. Are xenotransplantation safeguards legally viable?

    Florencio, P S; Ramanathan, E D

    2001-01-01

    Scientists agree on the need for robust public health safeguards to accompany the imminent introduction of xenotransplantation--clinical transplantation of animal tissue into humans. To protect society in the event of emerging infectious diseases, governments must devise a legally effective means of ensuring compliance with such safeguards. Neither consent law, the law of contracts, nor existing public health legislation can adequately enforce such compliance. Consent law serves as a mechanism of communicating the momentary waiver of legal rights, not as a durable enforcement doctrine. Because it would be essential for recipients personally to comply with public safety measures, the law of contracts would also be unable to compel compliance. Existing public health legislation would also likely be ineffective because it would need to be substantially amended to incorporate the heightened powers necessary for the periodic examination of asymptomatic xenotransplant recipients. Xenotransplantation-specific legislation would be a legally effective means of enforcing public health safeguards since it could require conforming behaviors and could impose monetary fines on those recipients who, having benefited from life-saving intervention, fail to comply. This Article argues that legislation implementing a post-xenotransplantation surveillance system should withstand constitutional scrutiny because it would not be discriminatory and because, although it would violate fundamental rights of recipients, such violations would be justified under existing constitutional doctrines. PMID:15212014

  1. Legal framework for a nuclear program

    Introduction of a nuclear program requires the establishment of an adequate legal framework as solutions to the problems posed by the use of nuclear energy are not included in Common Law. As far as Spain is concerned, legislation is capable of dealing with the main problems posed in this field. Spain is a Contracting Party in several International Conventions and participates in International Organizations related to this area and takes their recommendations into account when revising its national legislation. Specific Spanish legislation is constituted by Law 25/1964, of April 29th, on Nuclear Energy, which outlines the legal system regarding nuclear energy, and regulates all aspects which refer to same, from the competent organisms and authorities to the sanctions to be imposed for non-fulfilment of the provisions. In order to offer sufficient flexibility, so that it can be adapted to specific circumstances, the Law's provisions are very ample and development is foreseen by means of regulations. So far, two Regulations have been published: Regulation relating to Coverage of Risk of Nuclear Damage, which refers to Civil Responsibility and its Coverage; and Regulation relating to Nuclear and Radioactive Installations, which refers to the authorization and license system. At the present time, the Regulation relating to Radiation Protection is being elaborated and it will replace the present Radiation Protection Ordinances. In addition to the foregoing, reference is made to others which, although they are not specifically ''nuclear'', they include precepts related to this question, such as the Regulation regarding Nuisance, Unhealthy or Dangerous Industries or some Labor Law provisions

  2. Organization of Financial Accounting

    Шпак, Валентин Аркадійович

    2016-01-01

    Organization of financial accounting that is grounded on principles of financial reporting has been considered. The relation between accounting objects and accounts has been researched. Approaches towards solving problems of organization of financial accounting have been described.

  3. Social Responsibility of Accounting

    JINNAI, Yoshiaki

    2011-01-01

    Historical and theoretical inquiries into the function of accounting have provided fruitful insights into social responsibility of accounting, which is, and should be, based on accounts kept through everyday accounting activities. However, at the current stage of capitalist accounting, keeping accounts is often regarded as merely a preparatory process for creating financial statements at the end of an accounting period. Thus, discussions on the social responsibility of accounting tend to conc...

  4. Brazilian orthodontists and the legal issues involving their professional activity: a legal and behavioral proposal

    Elionai Dias Soares

    2013-12-01

    Full Text Available OBJECTIVE: The aim of this study was to review the use of orthodontic records (OTR's by Brazilian orthodontists and propose a behavioral approach from a legal point of view, drawing on their interpersonal relationship with their patients. METHODS: A statistical cross-analysis was performed to compare five groups. A sixth group was created comprising the intersection of the responses provided by the five aforementioned groups. RESULTS: The results demonstrate that 42.2% of orthodontists require initial and final records and keep orthodontic records throughout their professional career; 13.9% duplicate the initial records and consider patients as the lawful owners of these documents; 19.5% make use of a medical history questionnaire, to be duly signed by all patients; 5.4% acknowledge that the decision to undergo treatment is ultimately the patient's, and, therefore, an alternative response "not perform the treatment" should be included in the questionnaire; 24% recognize the importance of the Consumer Protection Code (CPC, regard the provision of orthodontic services as an obligation of means; and explain to the patient the risks involved in orthodontic practice. Among the 1,469 orthodontists researched, 0% simultaneously took into account all aspects of this study. CONCLUSION: It was concluded that Brazilian orthodontists adopt a mistaken legal, professional and behavioral attitude, neglecting to build patient's orthodontic record with due care and in accordance with the law, which makes them vulnerable to patient disputes, contentious or otherwise.

  5. THE NEW CHALLENGES OF PUBLIC INSTITUTIONS ACCOUNTING

    DINA IONELA-CLAUDIA

    2014-08-01

    Full Text Available Accounting of public institutions is an area in the middle of change, at the beginning of the year 2104 being recorded changes are consistent with significant impact on such areas, general, accounting. Given that the transformation process of how reporting is in progress, I found it helpful to attend a study aiming at the transformation imposed by the new legislative package, but what are the main issues that might affect implementation of the project. We have identified three directions by which the Ministry of public finance requires changing, such as: adaptation of the chart of accounts used by public entities, the creation of a national system of monitoring, reporting, verification and control of the financial statements, legal commitments and budgets of public entities and increasing training of Heads of financial and accounting departments. This structure is designed and realized study.

  6. Legal, ethical and professional concepts within the operating department.

    Wilson, Rachel

    2012-03-01

    There are a number of desirable healthcare practices, such as the requirement for consent and confidentiality, and a respect for the patient, that are ethically sound and legally required (Staunton & Chiarella 2008). The purpose of the law is to provide a deterrent to malpractice, and compensation when things go wrong. All health professionals should be actively aware of the law and its various key concepts. These are primarily negligence, consent, accountability, confidentiality and advocacy (Watson & Tilley 2004). This article is designed to identify the concepts that are important within the operating department. Legal, ethical and professional perspectives that underpin these concepts will be discussed along with relevant case law, ethical theory and the Health Professions Council's (HPC) code of conduct. PMID:22493868

  7. An approach to the legal structural problems of the Constitution

    Luis Javier Moreno Ortiz

    2008-12-01

    Full Text Available The analysis of the Colombian Constitution as a source of law can be made after consideration of four legal structural problems: norms, epistemology, logics, and hermeneutics. These problems may be stated as follows: Is the Constitution a source of applicable law? Does the Constitution have a determined or determinable content? Is the Constitution the prevalent norm in the legal system?, and, how is the Constitution interpreted and what is the value of this interpretation as a source? To study them, phenomena such as the crisis in Law, the constitutionality block, the fundamental rights, the human rights, preceding laws and jurisprudential lines must be taken into account. All of these have been duly addressed by the Constitutional Court’s jurisprudence. The goal of this essay is to perform an intellectual, truthful and scientifically verifiable approach to the existence, coexistence, implications and solution hypotheses to the aforementioned problems, from the jurisprudence of the Constitutional Court.

  8. Legal issues of the electronic dental record: security and confidentiality.

    Szekely, D G; Milam, S; Khademi, J A

    1996-01-01

    Computer-based, electronic dental record keeping involves complex issues of patient privacy and the dental practitioner's ethical duty of confidentiality. Federal and state law is responding to the new legal issues presented by computer technology. Authenticating the electronic record in terms of ensuring its reliability and accuracy is essential in order to protect its admissibility as evidence in legal actions. Security systems must be carefully planned to limit access and provide for back-up and storage of dental records. Carefully planned security systems protect the patient from disclosure without the patient's consent and also protect the practitioner from the liability that would arise from such disclosure. Human errors account for the majority of data security problems. Personnel security is assured through pre-employment screening, employment contracts, policies, and staff education. Contracts for health information systems should include provisions for indemnification and ensure the confidentiality of the system by the vendor. PMID:8594098

  9. A Legal Perspective on Business: Modeling the Impact of Law

    Ghanavati, Sepideh; Siena, Alberto; Perini, Anna; Amyot, Daniel; Peyton, Liam; Susi, Angelo

    Modern goal-oriented requirements engineering frameworks use modeling as a means of better understanding a domain, leading to an overall improvement in the quality of the requirements. Regulations and laws impose additional context and constraints on software goals and can limit the satisfaction of stakeholder needs. Organizations and software developers need modeling tools that can properly address the potential deep impact legal issues can have on the effectiveness of business strategies. In this paper, we perform a preliminary study into the development of a modeling framework able to support the analysis of legal prescriptions alongside business strategies. We demonstrate, via an example drawn from a case study of the Health Insurance Portability and Accountability Act (HIPAA), how models of this law can be built with the GRL modeling language and how they can be evaluated as part of the business goal models.

  10. Legal aspects of radiactive installations

    The goal of this paper is to discuss the main legal aspects related to the application of ionizing radiation in the industry, medicine, agriculture, scientific activities to envisage from the in force legislation the competence and responsibility for the control of radiation facilities comprising regulation, licensing and inspection. Legislation does not embrace all the aspects related to radiation facilities regarding to the specific provisions on civil liability concerning damages caused by non nuclear radiological accidents. The law nr.6.453 is applied only to nuclear accident, as defined in its rules. (author)

  11. Abortion Legalization and Lifecycle Fertility

    Elizabeth Oltmans Ananat; Jonathan Gruber; Phillip B. Levine

    2004-01-01

    Previous research has convincingly shown that abortion legalization in the early 1970s led to a significant drop in fertility at that time. But this decline may have either represented a delay in births from a point where they were have represented a permanent reduction in fertility. We combine data from the 1970 U.S. Census and microdata from 1968 to 1999 Vital Statistics records to calculate lifetime fertility of women in the 1930s through 1960s birth cohorts. We examine whether those women...

  12. [Legal aspects of sports injuries].

    Allard, R H B

    2005-05-01

    Victims of sports injuries have to be advised about aspects of legal liablity, especially in case of luxation or avulsion of teeth, since there still may be dental consequences years later. The transference of information by the first-aid-dentist to the sportsman's own dentist should take place with care. If the patient has no family dentist, the first-aid-dentist should at least keep the sportsman free of pain, for example by starting endodontic treatment. Because sports injuries mostly occur beyond normal practice-hours, there may be reasons to deviate from the clinical guideline. PMID:15932047

  13. THE LEGAL CAPACITY TO TRADE

    ADELIN UNGUREANU

    2014-01-01

    Trading is a part of our society. The man has been trading from ancient times so the amount of trades and transactions around the world is huge. In order for us to initiate, organize and deploy such trades we have to have certain rules which can help regulate the social and professional or legal aspect of trades. Therefore the sole trader capacity must be obtained and used in order for the contracts to be valid. The right and obligations that come with this capacity constitute activities t...

  14. THE LEGAL CAPACITY TO TRADE

    ADELIN UNGUREANU

    2014-12-01

    Full Text Available Trading is a part of our society. The man has been trading from ancient times so the amount of trades and transactions around the world is huge. In order for us to initiate, organize and deploy such trades we have to have certain rules which can help regulate the social and professional or legal aspect of trades. Therefore the sole trader capacity must be obtained and used in order for the contracts to be valid. The right and obligations that come with this capacity constitute activities that can be reflected and analysed by obtaining and maintain the sole trader status.

  15. DRONE OPERATORS – LEGAL RESPONSIBILITY

    Andrei-Alexandru STOICA

    2016-01-01

    Drones or unmanned or remote vehicles represent a new generation of devices that were designed to help mankind achieve better results in areas that were proven to hazardous. By developing drones, new areas of economic activities have been unlocked for better exploitation, but at the same time, the lack of a proper legal system to back-up the new technology allowed a new wave of gray-lined uses of drones that must be tackled. As the Director of the 21st Century Defense Initiative at the Brooki...

  16. Cannabis Use When it's Legal

    van Ours, J.C.

    2005-01-01

    This paper uses information about prime age individuals living in Amsterdam, to study whether the use of alcohol, or tobacco stimulates the use cannabis, i.e. whether alcohol or cannabis are stepping stones for cannabis.The special element of the study is that it concerns the use in an environment where not only alcohol and tobacco but also cannabis is a legal drug.It turns out that alcohol and cannabis are intertemporal substitutes while tobacco and cannabis are intertemporal complements.Onl...

  17. Legal protection. No, thank you

    According to the author's opinion this decision can claim to be the most extensive rejection from the highest court in respect to all attempts to stop the development of atomic energy by means of judicial help. Its consequences for the right of action in Atomic Energy Law signal the end of a functionary legal protection, or at least it could be considered as trend-setter. If the economic and political pioneers of the atomic state can rely so much on their jurisdiction, other forms of resistance must be found. (orig./HSCH)

  18. Legal screw turns on Sellafield

    Legal action against British Nuclear Fuel Limited is summarised. The cases result from the effects of BNFL's activities at its Sellafield site. The three types of cases currently being pursued are outlined. The first concerns lowered value for property because high levels of radioactivity were found in the houses. The second concern cases of high rates of leukemia found near Sellafield. Over 30 families with affected children are suing BNFL. The third set relates to local farmers who have difficulty in selling their farms because of high levels of radioactivity found in the area and who are claiming for economic loss. (author)

  19. Safeguards Accountability Network accountability and materials management

    The Safeguards Accountability Network (SAN) is a computerized on-line accountability system for the safeguards accountability control of nuclear materials inventories at Rocky Flats Plant. SAN is a dedicated accountability system utilizing source documents filled out on the shop floor as its base. The system incorporates double entry accounting and is developed around the Material Balance Area (MBA) concept. MBA custodians enter transaction information from source documents prepared by personnel in the process areas directly into the SAN system. This provides a somewhat near-real time perpetual inventory system which has limited interaction with MBA custodians. MBA custodians are permitted to inquire into the system and status items on inventory. They are also responsible for the accuracy of the accountability information used as input to the system for their MBA. Monthly audits by the Nuclear Materials Control group assure the timeliness and accuracy of SAN accountability information

  20. Legal Care as Part of Health Care: The Benefits of Medical-Legal Partnership.

    Murphy, Johnna S; Lawton, Ellen M; Sandel, Megan

    2015-10-01

    Many of the social determinants of health are rooted in legal problems. Medical-legal partnerships (MLPs) have the potential to positively change clinical systems. This change can be accomplished by integrating legal staff into health care clinics to educate staff and residents on social determinants of health and their legal origins. When the MLP team works directly with patients to identify and address legal needs that improve health outcomes, and incorporate legal insights and solutions into health care practice where the patient population is overwhelmingly impacted by social conditions, outcomes are beneficial to children and families. PMID:26318951

  1. Interaction of the legal disciplines studies with the level of legal awareness (on example of students of legal disciplines)

    Budykin S.V.; Zhigachev A.S.

    2014-01-01

    The legal awareness as a set of social attitudes to crime and criminals, punish and mainly to the law, law enforcement, judicial and penal systems today is the most relevant topic. Despite the decline in crime in recent years, the level of crime is still at a high level. The aim of this study was to investigate the influence of the legal disciplines on maturity of legal awareness. We tested the hypotheses that the level of legal development in law-oriented students is higher than that of o...

  2. The Argumentative Status of Foreign Legal Arguments

    John Bell

    2012-05-01

    Full Text Available This paper argues that the citation of foreign legal sources in judicial decisions is not essentially a free-standing justification. Rather it gives additional support to arguments that can be based on existing domestic legal sources by showing that these illustrate a principle or value shared by a number of other legal systems. Legal development does not work simply by reformulating the rules by borrowing words or rules from other jurisdictions. Law develops by re-interpreting existing principles and rules in the current context of the legal system as a whole. The article draws on the work of Markesinis and Waldron and on the European Legal Development project which the author led with Professor David Ibbetson.

  3. TEACHING LEGAL ENGLISH AS A SECOND LANGUAGE

    BADEA ELENA CODRUTA

    2012-05-01

    Full Text Available In the last two decades, legal English has attracted increasing interest and awareness, especially because English is predominantly the language of international legal practice. Legal English must be seen in the overall context of English for Specific Purposes , as it shares the important elements of need analysis, syllabus design, course design, and materials selection and development which are common to all fields of work in ESP. As with other varieties of ESP, Legal English implies the definition of a specific language corpus, usages of various teaching strategies and emphasis on particular kinds of communication in a specific context.The article aims to highlight some aspects of teaching legal English by a non-native teacher who is not an expert in law. It particularly focuses attention on the development of basic communication skills and the use of lexical approaches in successful language acquisition in legal English.

  4. BITCOIN - BETWEEN LEGAL AND INFORMAL

    Loredana MAFTEI

    2014-09-01

    Full Text Available The proliferation of technology emphasized new forms of payment. During the last years, current literature highlighted the role of virtual currency, the channels of payment through digital coins and the importance of assimilation of such platforms. Bitcoin or BTC is known as a digital coin, issued for the first time in 2009 and based on a peer to peer system. The difference from other forms of payment is that BTC is not controlled by any institution or central authority. BTC transactions have grown rapidly, ”asking" for regulation measures or legal approval of governments. Although BTC has become very popular, the market is poor and unfortunately of no confidence. There is a lack of regulation which can determine a number of risks associated with criminal financing activities. However, the legal status of Bitcoin is present in many European countries like Belgium, Bulgaria, Denmark, Finland, Germany, Lithuania, Norway, Poland, Slovenia, Switzerland or Turkey. Also, this type of currency has experienced a rapid evolution among coffee shops and restaurants.

  5. Minors and Sexting: Legal Implications.

    Lorang, Melissa R; McNiel, Dale E; Binder, Renée L

    2016-03-01

    Sexting is the sending or forwarding of sexually explicit photographs or videos of the sender or someone known to the sender via cell phone. It has become common practice among young people, as cell phones are being given to adolescents at ever younger ages. Youths often send messages without giving appropriate thought to the content of the images. In studies on the subject, rates of minors who have sent sexual images range from 4 to 25 percent, depending on the age of the youths surveyed, the content of the messages and other factors. Because transferring and viewing sexually explicit material when the subject is a minor can be considered child pornography, there can be serious legal consequences. Several states have enacted legislation to help differentiate between child pornography and sexting by minors. The trend reflected in statutes has been that minors involved in sexting without other exacerbating circumstances should be charged with a less serious offense. There is no clear national consensus on how sexting by minors is adjudicated, and therefore we compared several statutes. Case examples are used to illustrate the range of legal outcomes, from felony charges to no charges. Two sexting episodes that were followed by suicide are described. We also address the role of the forensic mental health professional. PMID:26944746

  6. The legal process of environmental evaluation and examination in North America and in the European Union

    The most important goal of the Environmental Law is to maximize the prevention approach. As so far, a scheme has been initiated since a few years to reach this objective: a legal environmental process with a lot of mechanisms whose the objective is to estimate the environmental impact of a project in order to control it. This legal environmental process including for example the Environmental Impact Assessment is more and more integrated in the environmental policies of the industrialized countries. It began in North America, first in the U.S.A. but also in Canada. A few years after, the countries of the Western Europe, particularly the European Unions, have introduced a similar legal process taking into account the specificities of these European countries. So if the goals of this legal environmental preventive approach are similar in North America and in Western Europe, the implementation is often different according to the legal, economic but also sociological structures of these two major regions. This Phd Thesis try to study the two major impacts of this legal evaluating process: it is implemented by the public authorities to reach with a best result a Sustainable Development. But also, it tries to combine the protection of the Environment and the utilisation of legal, economic and financial mechanisms of the Market to obtain a fair trade competition. (authors)

  7. Juristopia : Semantic Wiki for Legal Information

    2007-01-01

    This thesis presents the role of Semantic Web technology and in particular Topic Maps in the legal domain. It also presents a prototype and concerns for a system utilising these technologies and use of this particular Information Technology in the legal domain. The thesis also discusses the theoretical background for such systems, and the research explores technology legal professionals can benefit combining social text writing and Semantic Web technology. The thesis is supported by a Sem...

  8. Monitoring of land in Ukraine: legal aspects

    Оверковська, Тетяна Костянтинівна

    2015-01-01

    The article analyzes the legal aspects of the land monitoring implementation in Ukraine, the tasks and the prospects of the land monitoring improvement are determined, attention is drawn to the monitoring of agricultural land. English abstract Overkovska T.K. Monitoring of land in Ukraine: legal aspects The article analyzes the legal aspects of the land monitoring implementation in Ukraine, the tasks and the prospects of the land monitoring improvement are determined, attention is drawn to...

  9. The Impact of Legalized Abortion on Crime

    Donohue, John J, III; Steven D. Levitt

    2000-01-01

    We offer evidence that legalized abortion has contributed significantly to recent crime reductions. Crime began to fall roughly 18 years after abortion legalization. The 5 states that allowed abortion in 1970 experienced declines earlier than the rest of the nation, which legalized in 1973 with Roe v. Wade. States with high abortion rates in the 1970s and 1980s experienced greater crime reductions in the 1990s. In high abortion states, only arrests of those born after abortion legaliz...

  10. The curious case of legal translation

    E. Cornelius

    2011-01-01

    This article explores the nature and scope of legal translation which is an under-researched area in South Africa. In this article the author predicts that the demand for competent legal translators will increase in the future, evidenced by a recent call by the Department of Justice and Constitutional Development(DoJ&CD), inviting applications for ten positions for “legislative language practitioners”. However, legal translation differs substantially from general translation in the sense ...

  11. Ethics and science in brazilian legal discourse

    Cota Marçal, Antônio; Nasser Cury, Paula Maria

    2012-01-01

    The Brazilian Constitution of 1988 declares Brazil as a Democratic State of Law. This formally democratic legal status has been facing difficulties when it comes to its material implementation. Brazilian legal procedures are still greatly influenced by the catholic heritage from Portugal in the times of colonization, translated in the present times into a strong moral set of dogmas that still reflects upon the legal production and interpretation in the country. Recently in Brazil, a debate br...

  12. Population aging and legal retirement age

    Lacomba, Juan Antonio; Lagos, Francisco Miguel

    2005-01-01

    This paper analyzes the effects of population aging on the preferred legal retirement age. What is revealed is the crucial role that the indirect ???macro??? effects resulting from a change in the legal retirement age play in the optimal decision. Two Social Security systems are studied. Under a defined contribution scheme aging lowers the preferred legal retirement age. However, under a defined pension scheme the retirement age is delayed. This result shows the relevance of correctly c...

  13. Modelling Agent Attitudes in Legal Reasoning

    Afzal Ballim; Tomas By; Yorick Wilks; Christian Lieske

    2012-01-01

    Common approaches to using artificial intelligence techniques in legal reasoning have generally been based on the logical reasoning methods developed in AI. In most cases, such systems can be considered to be expert systems applied in the legal domain. Other aspects of AI technology that rely more heavily on human psychology or behavioural patterns have rarely been used. This paper aims to show that some of these techniques have a rightful place in legal reasoning, and in particular that the ...

  14. The activity model of legal psychologist

    N.V. Bogdanovich,; V.A. Chernushevich

    2014-01-01

    We propose an activity model of legal psychologist work. As a basis for the construction of the system of legal psychologist activity, we use trajectory of teenager living in the legal field. As the main activities within their respective specializations, we highlighted prevention, maintenance and rehabilitation. We define the main activities necessary for the development within the FGOSIII specialization 050407 “Pedagogy and Psychology of deviant behavior”: general and pathopsychologic diagn...

  15. The Legal Origins of Corporate Social Responsibility

    Becchetti, Leonardo; Ciciretti, Rocco; Conzo, Pierluigi

    2013-01-01

    The legal origin literature documents that civil and common law traditions have different impact on rules and economic outcomes. We contribute to this literature by investigating the relationship between corporate social responsibility and legal origins. Consistently with the main differences in historical and legal backgrounds and net of industry specific effects, the common law origin has a significant and positive impact on the Corporate Governance and Community Involvement domains, while ...

  16. Does legalized prostitution increase human trafficking?

    Cho, Seo-Young; Dreher, Axel; Neumayer, Eric

    2013-01-01

    This paper investigates the impact of legalized prostitution on human trafficking inflows. According to economic theory, there are two opposing effects of unknown magnitude. The scale effect of legalized prostitution leads to an expansion of the prostitution market, increasing human trafficking, while the substitution effect reduces demand for trafficked women as legal prostitutes are favored over trafficked ones. Our empirical analysis for a cross-section of up to 150 countries shows that th...

  17. 22 CFR 1003.1 - General policies, conditions of disclosure, accounting of certain disclosures, and definitions.

    2010-04-01

    ... disclosure, accounting of certain disclosures, and definitions. (a) The Inter-American Foundation will... person or agency to whom the disclosure is made; (2) Retain the accounting made under paragraph (c)(1) of... accounting of the disclosure was made. (d) The parent of any minor, or the legal guardian of any...

  18. 75 FR 5351 - Proposed Revisions to Accounting Guide for LSC Recipients

    2010-02-02

    ...; setting rules and processes for complaints about accounting practices and internal control practices... Proposed Revisions to Accounting Guide for LSC Recipients AGENCY: Legal Services Corporation. ACTION... Accounting Guide for LSC Recipients to reflect changes that have occurred since the last publication of...

  19. A Note on the Accounting Model for Problem Real Estate Loans

    William C Handorf; J. Minor Sachlis

    1990-01-01

    Real estate lenders are required to account for troubled real estate loans under guidance provided by generally accepted accounting principles (GAAP). GAAP prescribes that cash flows of a troubled loan be discounted at a rate substantially different than financial theory indicates. The accounting model can lead to poor economic decisions and may encourage creditors to restructure problem loans, rather than pursuing other legal remedies.

  20. Disciplinary Accountability in the Financial Area

    Viorel Lefter

    2007-09-01

    Full Text Available The disciplinary accountability of the personnel from the local public administration isdifferently regulated, depending on the personnel category. The disciplinary accountability of the civilservants is an administrative-disciplinary accountability regulated by the Law no. 188/1999 concerningthe Status of the civil servants and can take place only under the circumstances stipulated by law, whilethe disciplinary accountability of the persons hired on the basis of the individual work contract isregulated by the Work Law, Law no. 53/2003 and can take place only under the circumstances stipulatedby this law. The only basis of the disciplinary responsibility is the disciplinary infringement, that in factrepresents a deed related to work, a deed consisting in an action or inaction carried out with guilt by theemployee, through which this one broke the legal norms, the internal regulations, the individual workcontract or the applicable collective work contract, the orders and the legal dispositions of the hierarchicalsuperiors (Law no. 53/2003, Art. 263, Paragr. 2.

  1. ABACC's nuclear accounting area

    The functions and activities of the Brazilian-Argentine Agency for the Accounting and Control of Nuclear Materials (ABACC) accounting area is outlined together with a detailed description of the nuclear accounting system used by the bilateral organization

  2. Artificial intelligence approach to legal reasoning

    For artificial intelligence, understanding the forms of human reasoning is a central goal. Legal reasoning is a form that makes a new set of demands on artificial intelligence methods. Most importantly, a computer program that reasons about legal problems must be able to distinguish between questions it is competent to answer and questions that human lawyers could seriously argue either way. In addition, a program for analyzing legal problems should be able to use both general legal rules and decisions in past cases; and it should be able to work with technical concepts that are only partly defined and subject to shifts of meaning. Each of these requirements has wider applications in artificial intelligence, beyond the legal domain. This dissertation presents a computational framework for legal reasoning, within which such requirements can be accommodated. The development of the framework draws significantly on the philosophy of law, in which the elucidation of legal reasoning is an important topic. A key element of the framework is the legal distinction between hard cases and clear cases. In legal writing, this distinction has been taken for granted more often than it has been explored. Here, some initial heuristics are proposed by which a program might make the distinction

  3. METALINGUISTIC ESSENCE OF THE LEGAL DISCURSIVE SPACE

    Tatiana Yurievna Panteleeva

    2015-01-01

    Full Text Available The article highlights the formation process of the discursive space of the legal field. It is shown that the metalanguage is a key communication tool in the discursive space of the legal field and becomes a means of expressing the attitude to the realities of the legal sphere, the environment of operating their relationships. It is noted that the subject and subjectless discourses in the professional legal sphere reflect semantic relationships between the written and the said. It is stated that description of the meta-linguistic nature of legal discourse can complement the knowledge in the discursive space of the legal field.An equally important source for the formation of discursive space of the legal field are legal texts (legislative that are created by professional lawyers taking into consideration the peculiarities of the professional sphere.Thus, metalinguistic innovations of subjective and subjectless discourses in the language in general and in the language of law enforcement in particular, enhance the law enforcement activity promoting universal human values in the discursive space of the legal field.

  4. Medico-legal autopsies in Denmark

    Larsen, Sara Tangmose; Lynnerup, Niels

    2011-01-01

    At 2.7% in 1970, the Danish medico-legal autopsy frequency was lower than recent frequencies observed in the Nordic countries (4-24%). The aim of this study was to analyse trends in the number and frequency of Danish medico-legal autopsies.......At 2.7% in 1970, the Danish medico-legal autopsy frequency was lower than recent frequencies observed in the Nordic countries (4-24%). The aim of this study was to analyse trends in the number and frequency of Danish medico-legal autopsies....

  5. The moral legalization analysis in our country

    解小平

    2013-01-01

    the moral legalization is a controversial topic, but the proper moral legalization has become a consensus. China Is in the period of social transition , the moral anomie problem has become the wounds of the state and society, through analyzing the problems existing in the moral legalization at the present stage,.proposed to fol ow the tradition and reality, try to find the ethics which is suitable for our country, The cycle of the legislation, law enforcement and judicial wil help the moral legalization, so as to create a more harmonious society.

  6. Deviating measurements in radiation protection. Legal assessment of deviations in radiation protection measurements

    This study investigates how, from a legal point of view, deviations in radiation protection measurements should be treated in comparisons between measured results and limits stipulated by nuclear legislation or goods transport regulations. A case-by-case distinction is proposed which is based on the legal concequences of the respective measurement. Commentaries on nuclear law contain no references to the legal assessment of deviating measurements in radiation protection. The examples quoted in legal commentaries on civil and criminal proceedings of the way in which errors made in measurements for speed control and determinations of the alcohol content in the blood are to be taken into account, and a commentary on ozone legislation, are examined for analogies with radiation protection measurements. Leading cases in the nuclear field are evaluated in the light of the requirements applying in case of deviations in measurements. The final section summarizes the most important findings and conclusions. (orig.)

  7. Psychological mechanisms and periodization of legal socialization process

    Andrianov M.S.

    2013-01-01

    The article deals with the problems of social and legal identity formation, the development of its legal awareness and legal self-determination, which is the essence of the process, denoted in legal psychology as legal socialization of an individual, which is related to traditional life cycles of age and personality changes. The content and features of the key periods of legal norms learning and of entering into legal culture are described. We identify the main social-psychological acquisitio...

  8. THE PROBLEMS OF ORGANIZATION OF ACCOUNTING AT SMALL BUSINESS ENTERPRISES IN UKRAINE

    Malikov, V.

    2014-01-01

    Analysis of the simplified form of accounting with taking into consideration of the latest changes of the legal rules is presented and the peculiarities of the technology of accounting process in connection with putting into operation of Tax Code of Ukraine are investigated in the article. The analysis of the current legal rules affords the opportunity to conclude as to improvement of the approaches to determination of the criterions of small business subjects, of the conditions of using of t...

  9. Delphi Accounts Receivable Module

    Department of Transportation — Delphi accounts receivable module contains the following data elements, but are not limited to customer information, cash receipts, line of accounting details, bill...

  10. Post legal positivism: new paradigm of legal science (jurisprudence) and practice in Brazil

    Robl Filho, Ilton Norberto; Malheiros da Cunha Frota, Pablo

    2012-01-01

    The relation between law, moral, society and science is shifting in Brazil as it is changing in democratic contemporary societies. This paper proposes to reflect about this change in the Brazilian legal and social context. Jurisprudence and legal practice have been transformed intensively after the Brazilian redemocratization that began in 1985 and Federal Constitution of 1988. In the field of Jurisprudence (Legal Theory), a new legal theory called post-positivism progressively has been overc...

  11. Belief and legal philosophy: a conceptual framework for Christian scholarship in undergraduate legal education

    Freitas, S.

    2009-01-01

    Legal education in South Africa has arrived at a discursive juncture that demands clarity on what the “purpose” of legal education should be. Debate on the purpose of legal education, more specifically for the Christian law student, becomes especially important in a society dominated by positivism, mate-rialism and pragmatism. With specific reference to the under-graduate Christian law student, this article firstly explains that the purpose of legal education should include the nurturing of t...

  12. 28 CFR 543.11 - Legal research and preparation of legal documents.

    2010-07-01

    ... program or work assignment), to do legal research and to prepare legal documents. Where practical, the... correspondence (see 28 CFR part 540, subparts B and F) or through an authorized attorney visit from a retained... 28 Judicial Administration 2 2010-07-01 2010-07-01 false Legal research and preparation of...

  13. Thorough financial and legal problems of company sale

    Novotná, Barbora

    2009-01-01

    This thesis deals with the sale of a company and is divided to the fourth main parts. The first part is devoted to the sale of a company from a legal point of view. Defines important terms, which are closely related to the sale of a company as it is provided in the commercial code and deals with the rights and obligations of the seller. The second part is focused on the sale and purchase of a company from the persective of accounting and taxes. The third part contains a hypothetical comprehen...

  14. Risk Management and Medico-Legal Issues in Breast Cancer.

    Ward, Charles J; Green, Victoria L

    2016-06-01

    Breast cancer is a leading source of malpractice claims for radiologists and gynecologists. Delay in or failure to diagnosis was the second most common cause for allegations of malpractice and failure to diagnosis breast cancer accounted for the majority of these claims. The amount paid in indemnity for such claims was only second to claims paid for neurologically impaired newborns. Issues involved in documentation and communication are reviewed with a focus on specific medical legal cases. Obstetrician gynecologists must remain cognizant of the potential for liability. PMID:27101242

  15. Accountability, California Style: Counting or Accounting?

    Russell, Michael; Higgins, Jennifer; Raczek, Anastasia

    2004-01-01

    Across the nation and at nearly all levels of our educational system, efforts to hold schools accountable for student learning dominate strategies for improving the quality of education. At both the national and state level, student testing stands at the center of educational accountability programs, such that schools are effectively held…

  16. Environmental, legal and managerial aspects

    This U.S. contribution to the syllabus for Subgroup 5C treats with environmental and ecological aspects specific to fast breeder reactors, physical protection and safeguarding of the FBR cycle, fuel cycle centers (site selection problems for different degrees of collocation) and administrative and legal problems. Decommissioning of an FBR power plant, syllabus item C.1.7, is treated in separate contribution, more information on advanced safeguards for the fast breeder fyel cycle is contained in the contribution, USA WG 5C-tbd. A key conclusion of this is that with safeguards planning initiated early in the development of the FBR fuel cycle, time is available to develop, evaluate, and implement improved safeguards techniques and incorporate them into the design phase of all FBR cycle facilities

  17. [Legal basics in palliative care].

    Putz, Wolfgang

    2016-03-01

    The German legal framework concerning end of life decisions is based on two pillars: the medical standards and the patient's autonomy. Every medical treatment, including life-saving and palliative measures, requires medical indication and, crucially, the patient's consent. Without the patient's consent even medically indicated treatment is prohibited.In other cases, complying with the patient's wishes, doctors have to treat symptoms the best they can. This includes palliative sedation accepting that the indicated medication may shorten life.It is prohibited to actively kill a patient to shorten his suffering. Assisting a suicide is only permitted if the suicide decision is made freely and on the patient's own responsibility. Businesslike suicide assistance is prohibited. PMID:26983108

  18. Tuberculosis: medico-legal aspects.

    Vetrugno, G; De-Giorgio, F; D'Alessandro, F; Scafetta, I; Berloco, F; Buonsenso, D; Abbate, F; Scalise, G; Pascali, V L; Valentini, P

    2014-01-01

    Tuberculosis is a diffusive infectious disease whose typical behaviour differentiates it from other infectious diseases spread by human-to-human transmission (flu, chicken pox, cholera, etc.) that follow a classic epidemic pattern. Indeed, in the presence of a known source of Koch bacilli that is capable of spreading the bacteria by air, not all exposed individuals inhale the bacteria, not all those who inhale them absorb them, not all those who absorb the bacteria are unable to eliminate them, not all who are able to eliminate them do so using delayed hypersensitivity, not all those who react with delayed hypersensitivity suffer lasting tissue damage (among other things, minor), not all who suffer tissue damage have anatomical sequelae, and not all those who have anatomical sequelae, however minimal, become carriers of bacilli in the latent period. The vast majority (90-95%) of the latter - which are in any case a portion, not the totality of those exposed - remain asymptomatic throughout their lives and never develop active tuberculosis. Based on these biological characteristics and the legal concepts of "epidemic" and "disease," it becomes highly problematic, if not impossible, to assert both that tuberculosis can cause events of sufficient magnitude to be associated with the crime of "epidemic," and that the mere diagnosis of a latent tuberculosis infection is sufficient to assume the presence of an illness legally prosecutable in criminal proceedings or a disability prosecutable in civil proceedings. Furthermore, clinically apparent tuberculosis is a temporarily-and in some cases permanently-disabling condition, and in certain work environments, even with the difficulties caused by the lack of available effective diagnostic tools and the insidious behaviour of the disease in the early stages, targeted monitoring to identify other persons who may become ill is appropriate. PMID:24804006

  19. TUBERCULOSIS: MEDICO-LEGAL ASPECTS

    Giuseppe Vetrugno

    2014-04-01

    Full Text Available Tuberculosis is a diffusive infectious disease whose typical behavior differentiates it from other infectious diseases spread by human-to-human transmission (flu, chicken pox, cholera, etc. which follow a classically epidemic pattern. Indeed, in the presence of a known source of Koch bacilli capable of spreading them by air, not all exposed individuals inhale the bacteria, not all those who inhale them absorb them, not all those who absorb them are unable to eliminate them, not all who are able to eliminate them do so using delayed hypersensitivity, not all those who react with delayed hypersensitivity suffer lasting tissue damage (among other things, minor, not all who suffer tissue damage have anatomical sequelae, not all those who have anatomical sequelae, however minimal, become carriers of bacilli in the latent period. The vast majority (90-95% of the latter – which are in any case a portion, not the totality of those exposed – remain asymptomatic throughout their lives and never develop active tuberculosis. Based on these biological characteristics and the legal concepts of “epidemic” and “disease,” it becomes highly problematic, if not impossible, to assert both that tuberculosis can cause events of sufficient magnitude to be associated with the crime of “epidemic,” and that the mere diagnosis of a latent tuberculosis infection is sufficient to assume the presence of an illness legally prosecutable in criminal proceedings or a disability prosecutable in civil proceedings. Further, clinically apparent tuberculosis is a temporarily—in some cases permanently—disabling condition, and in certain work environments, even with the difficulties caused by the lack of available effective diagnostic tools and the insidious behavior of the disease in the early stages, it appears appropriate to engage in targeted monitoring, also for the early identification of persons who may become ill.

  20. The legal standards and provisions

    On the basis of the facts of Section 7, Subsection 3 of the German Atomic Energy Act, stock is taken of the legal position. Points of special importance in this regard are the precise distinction between an operating permit and a decommissioning permit, and the question of the ranking order of decommissioning variants. Ultimately, decommissioning legally must be interpreted as a phase between the final discontinuation of operations and the safe enclosure and dismantling, respectively, of a plant. Another open point is the ranking order of the variances of fact included in Section 7, Subsection 3 of the German Atomic Energy Act, on which it can be said that there is the possibility of arranging these variances in time after decommissioning as well as the possibility to choose freely among the variants available. Also a partial permit relationship linking the individual variants of Section 7, Subsection 3 of the Atomic Energy Act cannot be accepted. The substantive criteria to be met in a permit under Section 7, Subsection 3 of the German Atomic Energy Act raise major practical difficulties due to the reference contained in Section 7, Subsection 3, second sentence of the German Atomic Energy Act. These problems become manifest especially in the open question applying the body of nuclear technical codes, most in which were set up with the construction and operating of a nuclear facility in mind. In the matter of discretionary refusal, important reasons would favor a reduction to zero of this discretionary power. After all, also the question of waste management has not yet been clarified in general terms with respect to the waste arising from activities under Section 7, Subsection 3, German Atomic Energy Act. For this point to be sattled, permissible limits, measurement techniques, and demonstration of use must be defined in the light of each individual case. (orig.HP)

  1. Strengthening Accountability under the 2015 Climate Change Agreement

    Karlsson-Vinkhuyzen, S.I.S.E.; Asselt, van Harro

    2015-01-01

    Beyond the emissions pledges made by different countries, a cornerstone for ensuring the effectiveness of the 2015 international climate change agreement will be the mechanisms in place to hold states to account for how they live up to their commitments. While legal form has been viewed as an import

  2. THE STATE TECHNOLOGICAL ACCOUNTING OF ACCOMMODATIONS: HISTORY AND CONTEMPORARY LEGISLATION

    Maslennikova L. V.; Sarosek A. P.

    2014-01-01

    The authors analyze the changes of legislation in the sphere of state technological accounting of accommodations. They consider the information meaning of technological inventory office for state registration of the estate in land and bargains with it. They investigate the drawbacks of separate normative legal act planed for publishing

  3. Legal frameworks for emissions trading in the European Union

    The Project is based on a comparative and pragmatic review of the legal frameworks for implementing the EU Emission Trading Scheme (ETS) in four EU jurisdictions (Finland, Sweden, United Kingdom and Germany). The Project does not seek to examine the rationale of utilizing tradable mechanisms nor assess the costs and benefits of doing so. Its primary focus is to undertake a detailed study of the legal realities involved in implementing the EU ETS, particularly those issues of commercial importance such as taxation and accounting rules. The methodology adopted has been to formulate a comprehensive questionnaire (of approximately 70 questions) to be used as the basis of national reports together with a stand alone analysis by VATT, and in turn use the national reports and VATT study as the building blocks of a comparative overview report. The questionnaire seeks to highlight those significant legal and regulatory issues that impact on the establishment of emission allowance trading arrangements within the respective jurisdictions. The comparative analysis of these issues will focus on 'golden threads' of similarity and difference that impact on the establishment of an internal market within the European Union for the trading of emissions allowances. (orig.)

  4. A Review of Human Resource Accounting and Organizational Performance

    Jacob Cherian; Sherine Farouq

    2013-01-01

    Human Resources are important assets of an organization. However, there is no legal regulation for accounting human resources in any of the organization’s annual report. The main aim of this review is to study the benefits of HR practices to the firm. This review highlights the theoretical definitions for HRA and challenges faced during implementation of HRA measurement models to predict the organization’s performance. The Human Resource Accounting is defined as “the process of identifying an...

  5. The proposal of intradepartmental direction of keeping accounts

    MUSILOVÁ, Martina

    2013-01-01

    This thesis deals with drafting internal guidelines for keeping accounts at the Stavební řemesla – Zeman, s.r.o. company. Its aim is to draft recommended internal guidelines suited to the needs of this particular company, where such guidelines are currently absent, as recommended by the professional community and envisaged by the laws of the Czech Republic. The first part of the thesis focuses on literature research regarding legal bookkeeping standards and accounting requirements. The sig...

  6. Tangible fixed assets in Czech accounting regulation and International standards

    Vojířová, Tereza

    2015-01-01

    In my bachelor thesis, I will discuss the comparison of reporting of tangible fixed assets in according Czech accounting regulation and according to International Financial Reporting Standards. In the first part the tangible fixed assets are described according to the Czech legal accounting regulation. After that are defined the main differences in reporting of tangible fixed assets in comparison with IFRS. In next part I focus on the specific issue of reporting tangible fixed assets in real ...

  7. MODERN APPROACHES TO ACCOUNTING AND TAXATION IN ENVIRONMENTAL ENTREPRENEURSHIP

    Т. Murovana

    2013-01-01

    Actual issues of accounting and taxation at enterprises of green business under the terms of realization of state environmental policy of Ukraine are investigated. Ways of improving methodology of accounting in accordance with International Financial Reporting Standards, legal regulation of calculation taxes and charges and control over its payment to the budget are defined and proved for the purpose of simplifying business activities and increasing investment prospects of green businesses en...

  8. MODERN APPROACHES TO ACCOUNTING AND TAXATION IN ENVIRONMENTAL ENTREPRENEURSHIP

    Т. Murovana

    2013-08-01

    Full Text Available Actual issues of accounting and taxation at enterprises of green business under the terms of realization of state environmental policy of Ukraine are investigated. Ways of improving methodology of accounting in accordance with International Financial Reporting Standards, legal regulation of calculation taxes and charges and control over its payment to the budget are defined and proved for the purpose of simplifying business activities and increasing investment prospects of green businesses enterprises in Ukraine.

  9. Income taxation and accounting: conceptual tools for comparing European systems

    Aguiar, Nina

    2010-01-01

    The different issues that can be identified in addressing the relationship between income taxation and accounting. Substantive and formal aspects of this relationship. The concept of a formal conformity relationship as meaning that sound legal choices made in commercial accounts are preclusive for tax purposes. The formal conformity relationship as a normative concept. How a formal conformity can be defined in a normative sense. The structural elements of the norm setting out a formal conform...

  10. National accounting and capital

    John M. Hartwick

    2012-01-01

    National Accounting and Capital presents definitive solutions to current problems in national accounting practice. Professor Hartwick deals expertly with problems in accounting natural capital, financial capital and skills capital and communicates his solutions in specially designed national accounting tables or matrices.

  11. Kenya : Accounting and Auditing

    World Bank

    2001-01-01

    This report assesses accounting and auditing practices in Kenya in relation to the requirements of the International Accounting Standards (IASs) issued by the International Accounting Standards Board (IASB), and the International Standards on Auditing (ISAs) issued by the International Federation of Accountants (IFAC). The report addresses the institutional capacity needed to ensure compli...

  12. 31 CFR 3.3 - Legal review.

    2010-07-01

    ... 31 Money and Finance: Treasury 1 2010-07-01 2010-07-01 false Legal review. 3.3 Section 3.3 Money and Finance: Treasury Office of the Secretary of the Treasury CLAIMS REGULATIONS AND INDEMNIFICATION OF DEPARTMENT OF TREASURY EMPLOYEES Claims Under the Federal Tort Claims Act § 3.3 Legal review....

  13. 31 CFR 3.22 - Legal review.

    2010-07-01

    ... 31 Money and Finance: Treasury 1 2010-07-01 2010-07-01 false Legal review. 3.22 Section 3.22 Money and Finance: Treasury Office of the Secretary of the Treasury CLAIMS REGULATIONS AND INDEMNIFICATION OF DEPARTMENT OF TREASURY EMPLOYEES Claims Under the Small Claims Act § 3.22 Legal review....

  14. Conceptual Analysis of Causation in Legal Discourse

    Doležal, Adam; Doležal, Tomáš

    2014-01-01

    Roč. 10, č. 7 (2014), s. 53-70. ISSN 1857-7881 Institutional support: RVO:68378122 Keywords : causation * tort law * legal liability Subject RIV: AG - Legal Sciences http://www.eujournal.org/index.php/esj/article/view/2968

  15. Traditional Festivals to Become Legal Holidays

    2007-01-01

    @@ As nearly everyone knows already,the state is going to rearrange the schedule of legal holidays. The four traditional Chinese festivals, inluding Mid-Autumn Day, Dragon Boat Festival,Tomb-Sweeping Day and Spring Festival Eve, will be made into legal holidays. As for the Golden Week system, should it be continued or canceled?

  16. Ethiopia : Legal and Judicial Sector Assessment

    World Bank

    2004-01-01

    The judicial and legal sector of Ethiopia presents a variety of significant challenges. The legal system as it exists today combines elements of both civil and common law1 with traditional practices, resulting in multiple layers intermingling and superimposing distinct types of modern, traditional, and religious laws and processes. This report provides an overview of Ethiopia's current leg...

  17. 29 CFR 1912.41 - Legal services.

    2010-07-01

    ... 29 Labor 7 2010-07-01 2010-07-01 false Legal services. 1912.41 Section 1912.41 Labor Regulations Relating to Labor (Continued) OCCUPATIONAL SAFETY AND HEALTH ADMINISTRATION, DEPARTMENT OF LABOR (CONTINUED) ADVISORY COMMITTEES ON STANDARDS Miscellaneous § 1912.41 Legal services. The Solicitor of Labor...

  18. 28 CFR 0.13 - Legal proceedings.

    2010-07-01

    ... 28 Judicial Administration 1 2010-07-01 2010-07-01 false Legal proceedings. 0.13 Section 0.13 Judicial Administration DEPARTMENT OF JUSTICE ORGANIZATION OF THE DEPARTMENT OF JUSTICE Office of the Attorney General § 0.13 Legal proceedings. (a) Each Assistant Attorney General and Deputy...

  19. 29 CFR 18.35 - Legal assistance.

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Legal assistance. 18.35 Section 18.35 Labor Office of the Secretary of Labor RULES OF PRACTICE AND PROCEDURE FOR ADMINISTRATIVE HEARINGS BEFORE THE OFFICE OF ADMINISTRATIVE LAW JUDGES General § 18.35 Legal assistance. The Office of Administrative Law Judges does not...

  20. 32 CFR 637.12 - Legal considerations.

    2010-07-01

    ... 32 National Defense 4 2010-07-01 2010-07-01 true Legal considerations. 637.12 Section 637.12... CRIMINAL INVESTIGATIONS MILITARY POLICE INVESTIGATION Investigations § 637.12 Legal considerations. (a... judge advocate or civilian attorney employed in the Office of the Staff Judge Advocate for the...

  1. The right to legal capacity in Kenya

    Mbuen, Eyong; Maglajlic, Reima; Lewis, Oliver

    2014-01-01

    The report highlights the voices of people with mental disabilities themselves for the first time, outlining the need for substantial legal and social reform, and provides comprehensive recommendations to bring Kenya in line with international law, and specifically right to legal capacity guaranteed by Article 12 of the UN Convention on the Rights of Persons with Disabilities (CRPD).

  2. European Equivalencies in Legal Interpreting and Translation

    Corsellis, Ann; Hertog, Erik; Martinsen, Bodil;

    2002-01-01

    in terms of - standards of selection, training and asessments of legal interpreters & translators - standards of ethics, code of conduct and good practice - interdisciplinary working arrangements with the legal services. With this paper, the authors aim to share the outcomes of their work....

  3. 14 CFR 1203.100 - Legal basis.

    2010-01-01

    ...”), and the standards for such classification, are established by the “the Order” (E.O. 12958, 3 CFR, 1996... 14 Aeronautics and Space 5 2010-01-01 2010-01-01 false Legal basis. 1203.100 Section 1203.100....100 Legal basis. (a) Executive Order 12958 (hereinafter referred to as “the Order”)....

  4. Abortion Legalization and Life-Cycle Fertility

    Ananat, Elizabeth Oltmans; Gruber, Jonathan; Levine, Phillip

    2007-01-01

    The early-1970s abortion legalization led to a significant drop in fertility. We investigate whether this decline represented a delay in births or a permanent reduction in fertility. We combine Census and Vital Statistics data to compare the lifetime fertility of women born in early-legalizing states, whose peak childbearing years occurred in the…

  5. Legal institutions, strategic default, and stock returns

    G. Favara; E. Schroth; P. Valta

    2008-01-01

    This paper studies the impact of legal institutions on stock returns. More specifically, we examine how differences in debt enforcement and creditor protection around the world affect stock returns of individual firms. We hypothesize that if legal institutions prevent shareholders from engaging in s

  6. 40 CFR 52.775 - Legal authority.

    2010-07-01

    ... 40 Protection of Environment 3 2010-07-01 2010-07-01 false Legal authority. 52.775 Section 52.775 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS (CONTINUED) APPROVAL AND PROMULGATION OF IMPLEMENTATION PLANS Indiana § 52.775 Legal authority. (a) The requirements of § 51.232(b)...

  7. 40 CFR 52.2333 - Legal authority.

    2010-07-01

    ... 40 Protection of Environment 4 2010-07-01 2010-07-01 false Legal authority. 52.2333 Section 52.2333 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS (CONTINUED) APPROVAL AND PROMULGATION OF IMPLEMENTATION PLANS (CONTINUED) Utah § 52.2333 Legal authority. (a)...

  8. Whistle-blowing: a legal perspective.

    Lunn, J E

    Whistle-blowing needs to be explored from a legal perspective. Nurses who become aware of confidential information which they feel is a matter of public concern are faced with a legal as well as a moral dilemma as to when and how they may 'blow the whistle'. PMID:7580088

  9. The Theory of the Legal State

    L. J. Du Plessis

    1981-03-01

    Full Text Available In this article, which has not been published before, the late Prof. du Plessis lays bare the philosophical roots of the liberal-democratic state, or the legal state, as he preferred to call it. After a recapitulative version of the theory of the legal state, het indicates the origin of this form in Greek philosophy and in Medieval thought. The stress, however, is on the Modem Era, in which he distinuishes two main periods in the development of the theory of the legal state:the jusnaturalistic period and thepositivistic or formal period.He argues that positivism has destroyed the original ideal o f individual freedom in facts by regarding justice as a purely formal matter susceptible to any content. All guarantees for individual freedom which rested on a universal normative system fe ll away. The state defines its own competence and limits itself to legal forms in all its activities. The legal state thus merely becomes the state, any state as determined by fixed rules o f its own making to which it binds itselfin all its functioning. Law sinks to a mere form in which the juristic personality of the state manifests its supremacy, and from this there is only one step to the concept that the state is identical with law, so that any state necessarily is a legal state, and any state action which is formally correct, is legal. The article concludes with a brief representation o f the author’s own political and legal vision.

  10. Advice for the New Legal Studies Professor

    Bird, Robert C.

    2012-01-01

    The transition into academia from law school or legal practice is a significant and exciting shift in one's legal career. This transition, however, can also be one that presents numerous challenges. Preparing a syllabus and drafting lecture material can seem like a daunting task. Writing an academic article for the first time involves learning a…

  11. Fraudulent activities in accounting

    Fábriová, Kristína

    2014-01-01

    This thesis is focused on fraudulent activities in accounting. The aim of this thesis is to analyze current cases of accounting fraud and examine motives for committing accounting fraud, identify methods used by companies to commit accounting fraud and reasons why these fraud cases were not revealed sooner. The thesis is divided into two parts -- theoretical and practical. First part provides theoretical introduction to the topic of fraudulent activities in accounting and describes various me...

  12. Fair value accounting

    Shamkuts, Volha, 1977-

    2010-01-01

    The thesis is devoted to fair value accounting. Fair value accounting implies that assets and liabilities get measured and reported in firm´s financial statements at their market value. The purpose of the thesis is to analyze the conceptual foundations of fair value accounting. The thesis is organized in the following way. First, origins and development of fair value accounting are discussed. Second, overview of fair value accounting is presented. The overview includes de...

  13. ACCOUNTING SERVICES MANAGEMENT

    Elena Ioniță

    2012-01-01

    Accounting services are mainly used by small or medium-sized companies that do not have their own accounting departments, records being performed by specialized firms which cater to several customers. The role of accounting is to provide a series of information necessary to back up significant decisions. Thus, the information provided by the accounting service are the basis of the decision making process both inside and outside the company. Accounting has to be understood as an information sy...

  14. Assessing in financial account

    VACKOVÁ, Lenka

    2008-01-01

    The aim of this thesis is to define possibilities of valuation and their impacts on the function of accounting. Furthermore the comparison of valuation methods within the czech accounting standards with international standards (IAS/IFRS). Valuation is metodical element which has huge influence on use value of information provided by accounting system. It affects the predicative capability of accounting information, mainly the items in accounting document. Monetary expression of company assets...

  15. A more coherent European wide legal language

    Viola Heutger

    2004-03-01

    Full Text Available In this paper I would like to elaborate on the interaction between law and language. The use of the different (legal languages of the European Union Member States is one of the most practical and most difficult problems in the process of European integration. The linguistic matters are directly contacting all legal issues. In February 2003 the Commission launched an Action Plan on a more coherent European Contract Law. With this Action Plan a sector specific approach of legal and linguistic harmonization will start. On of the official aims will be the preparation of a common frame of reference, providing a pan-European terminology and rules. This contribution will reflect the need of a better and more coherent legal language use on a European Union level and describe a more concept-based approach of linguistic legal integration.

  16. The Network of French Legal Codes

    Mazzega, Pierre; Boulet, Romain; 10.1145/1568234.1568271

    2012-01-01

    We propose an analysis of the codified Law of France as a structured system. Fifty two legal codes are selected on the basis of explicit legal criteria and considered as vertices with their mutual quotations forming the edges in a network which properties are analyzed relying on graph theory. We find that a group of 10 codes are simultaneously the most citing and the most cited by other codes, and are also strongly connected together so forming a "rich club" sub-graph. Three other code communities are also found that somewhat partition the legal field is distinct thematic sub-domains. The legal interpretation of this partition is opening new untraditional lines of research. We also conjecture that many legal systems are forming such new kind of networks that share some properties in common with small worlds but are far denser. We propose to call "concentrated world".

  17. Racist Parenting and the Best Interests of the Child: A Legal and Ethical Analysis

    Clarke, Paul T.; Heavin, Heather; Walker, Keith

    2010-01-01

    In this article, we use a recent Manitoba child custody case to provide a legal and ethical account of the notion of the best interests of the child. We explore the tension between the best interests of the child and parental rights to expression of a racist nature. We consider how the interests of different actors--the state, parents and…

  18. Legal requirements concerning the technical safety of nuclear installations

    A short survey on nuclear risks and the nuclear safety conception is followed by the attempted clear definition of the semantic import of section 7, sub-section (2), No. 3 of the Atomic Energy Act. There are first beginnings of a concretization of the state-of-the-art in science and technology, i.e. all kinds of sub-legislative regulations such as the regulations of the Radiation Protection Ordinance which show scientific substance, guidelines issued by the Ministers, as well as codes for practice set up by various technical bodies and standardization associations, all of which are designed to compensate for this loop hole in the legislation. This study goes to examine to what extent administration and jurisdiction may take into account such codes of practice for the concretization of the legal requirements, and whether they are even binding on those executing the law. Only the respective regulations of the Radiation Protection Ordinance have a binding effect. All other guidelines and codes of practice are not legally binding per se, nor are they capable of being legally permitted by being referred to in terms of legal norms or by the self-commitment of those executing the law. Any attempt of using them, as the basis of a prime facie evidence or as an anticipating expertise, at least evidentarily for the concretization will have to fail owing to their evaluating character and to the fact that they may interfere in sociological conflict. An exception may be a case where a clear distinction can be made as to what extent the contents of such codes of practice is related to scientific and technological findings or to decisions based on evaluations. In such a case, a prima facil evicdence for the conformity of the regulation in question with the state-of-the-art in science and technology may be considered, which would easy the concretization of Art. 7 II Section 3 of the Atomic Law. (orig./HSCH)

  19. Sustainable development and the nature of environmental legal principles

    J Verschuuren

    2006-05-01

    . Principles can become rules over time, when directly applicable in concrete cases. The nine functions are following: 1. principles can enhance the normative power of statutory rules; 2. principles can help to fill in open or unclear statutory rules; 3. principles can increase legal certainty and enhance the legitimacy of decision-making; 4. principles form the basis for new statutory rules; 5. principles give guidance to self-regulation; 6. principles create flexibility in the law; 7. principles help to implement international obligations; 8. principles stimulate the integration of environmental considerations into other policy fields; 9. principles are necessary to pursue an ideal. Principles thus influence the meaning of a rule but, at the same time, the application of a rule in a concrete case gives the relevant principle a clearer meaning than the principle has on its own. This goes for rules in various legal documents, such as acts and regulations, as well as transnational regulations, and self regulatory rules. Principles thus are dynamic beacons in a wild ocean of ever changing concrete environmental rules. Although the underlying ideal of sustainable development has a rather anthropocentric character, the danger of influencing environmental legal principles (and through principles legal rules and policies as well in a highly anthropocentric way is small. Firstly, because man is an inseparable part of nature and is very much dependent on balanced and intact ecosystems, especially when future generations are considered as well. Secondly, there is a moral relationship between man and nature. Natural objects have an inherent value: not destroying these objects contributes to the virtue of man. The ecological aspects of the ideal of sustainable development can be sufficiently advanced in decision-making processes by governmental authorities and courts, because most principles that rule environmental decision-making processes create enough room to take into account the

  20. Legal Consequences of the Determination of Corporate Income Tax Base Referring to IFRS

    Molín, Jan; Jirásková, Simona

    2014-01-01

    This paper is concerned with certain legal consequences of the determination of corporate income tax base. The introductory part analyses the term tax, discusses the constitutional dimensions of taxation, and formulates requirements as to tax legislation. The subsequent part of the contribution discusses the structure of corporate income tax base of those taxpayers, which keep accounting records. Special emphasis is placed on the relationship of accounting revenues and income that is subject ...

  1. Safeguards Accountability Network accountability and materials management

    The Safeguards Accountability Network (SAN) is an on-line accountability system used by Rocky Flats Plant to provide accountability control of its nuclear material inventory. The system is also used to monitor and evaluate the use of the nuclear material inventory against programmatic objectives for materials management. The SAN system utilizes two Harris 800 Computers as central processing units. Enhancement plans are currently being formulated to provide automated data collection from process operations on the shop floor and from non-destructive analysis safeguards instrumentation. SAN, discussed in this paper, is an excellent system for basic accountability control of nuclear materials inventories and is a quite useful tool in evaluating the efficient use of nuclear materials inventories at Rocky Flats Plant

  2. Innovative Legal Approaches to Address Obesity

    Pomeranz, Jennifer L; Teret, Stephen P; Sugarman, Stephen D; Rutkow, Lainie; Brownell, Kelly D

    2009-01-01

    Context: The law is a powerful public health tool with considerable potential to address the obesity issue. Scientific advances, gaps in the current regulatory environment, and new ways of conceptualizing rights and responsibilities offer a foundation for legal innovation. Methods: This article connects developments in public health and nutrition with legal advances to define promising avenues for preventing obesity through the application of the law. Findings: Two sets of approaches are defined: (1) direct application of the law to factors known to contribute to obesity and (2) original and innovative legal solutions that address the weak regulatory stance of government and the ineffectiveness of existing policies used to control obesity. Specific legal strategies are discussed for limiting children's food marketing, confronting the potential addictive properties of food, compelling industry speech, increasing government speech, regulating conduct, using tort litigation, applying nuisance law as a litigation strategy, and considering performance-based regulation as an alternative to typical regulatory actions. Finally, preemption is an overriding issue and can play both a facilitative and a hindering role in obesity policy. Conclusions: Legal solutions are immediately available to the government to address obesity and should be considered at the federal, state, and local levels. New and innovative legal solutions represent opportunities to take the law in creative directions and to link legal, nutrition, and public health communities in constructive ways. PMID:19298420

  3. Legal status of the mentally disabled person in South African law.

    Oosthuizen, H; Fick, G; Els, C

    1995-01-01

    Mental illness or insanity has a dramatic influence on a person's legal status. A person's status determines his or her competencies such as legal capacity, capacity to act, accountability and capacity to litigate. A mentally ill person is incapable of performing juristic acts; he or she is not capable of becoming a party to legal proceedings; is virtually incapable of committing a crime or being liable for a delict; etc. However, not all mentally ill persons are precluded from performing legal acts or, for that matter, giving valid consent to medical treatment. The reason being that status is factually determined according to the degree to which the mental illness is present at the time when the mentally ill person participates in the legal traffic. The measure of capability depends on the patient's intellectual and volitional capacities that will decide whether the patient can validly contract, litigate or consent to medical treatment. More specifically medical research of a non-therapeutic nature can only be carried out on mental patients who are capable of consenting thereto. This article endeavours to touch upon the different aspects of the mentally ill person's legal status. PMID:8668008

  4. A functional legal design for reliable electricity supply. How technology affects law. Report VI

    The liberalisation and international integration of electricity markets have led to a dramatic increase in the complexity of the electricity sector. Rather than hierarchical control, it is the legal framework (rules of the game that determines the behaviour of actors such as power generators, traders and network operators). Because of the unusual technical and economic characteristics of electricity markets, their performance is very sensitive to the formulation of the legal framework. Still, a structured approach to formulating the legal framework has not yet been developed. This book meets this demand. Many questions need to be answered in the design of a legal framework for the electricity industry and often they are interdependent. This study proposes a design method for the analysis and design of the legal organisation of a technically complex sector such as the electricity industry. The method takes into account the relevant policy goals, legal constraints and technical characteristics. While the method is developed for electricity markets, it can be applied to other technically complex infrastructures as well. The proposed method is applied to several critical cases, such as the security of electricity supply, operational security in large networks, congestion management and the question how to deal with merchant transmission investment. In addition to validating the proposed method, these case studies offer a wealth of practical information about the policy choices for restructuring the electricity industry. This makes this book a rich resource for anyone interested in the design of electricity markets

  5. IAEA safety standards and international legal instruments

    The IAEA safety standards constitute a comprehensive and consistent framework of reference for the protection of people and the environment against radiation risks. As such, they are of fundamental importance for both regulators and technical and scientific support organizations (TSOs) in their duties related to nuclear safety and radiation protection. International cooperation is also favoured by the IAEA safety standards, permitting the identification of final objectives and the steps necessary to achieve them in very different national and regional contexts. The fact that groups of experts, widely representing the Member States, developed the safety standards is an additional guarantee of their applicability in different situations. Nevertheless, it should be taken into account that nuclear and radiation safety and their regulation are national competencies, and hence the safety standards should be adopted and suitably modified by the States to become a national safety reference. The clear advantages of the technical assistance that some nations can receive from the IAEA in nuclear and radiation safety favour the adoption of the safety standards. In addition, the explicit mention of the IAEA safety standards in international conventions and codes of conduct signed by several countries also helps their implementation from a legal point of view. Unfortunately, from a practical point of view, the difficulties do not disappear by officially adopting the safety standards. Problems related to insufficient resources, shortcomings in the technical infrastructure and/or the limited experience of TSO staff are real problems that require additional efforts in order to effectively implement the safety standards. Renewed efforts to facilitate international cooperation among regional TSOs are necessary, for example, to promote specific harmonization of national situations. (author)

  6. Safeguards agreements - Their legal and conceptual basis

    The application of Agency safeguards requires treaty arrangements (Safeguards Agreements) between the State or States concerned and the Agency. The authority for the Agency to conclude such agreements and to implement them is provided for in the Agency's Statute. On the basis of the statutory provisions safeguards principles and procedures have been elaborated. These have been laid down in: The Agency's Safeguards System 1965, extended in 1966 and 1968; and the basis for negotiating safeguards agreements with NNWS pursuant to NPT. The verification of the undertaking by the State concerned not to use items subject to safeguards for purposes contrary to the terms of the agreement is ensured through the application of various safeguards measures. Containment and surveillance measures are expected to play an increasingly important role. One of the specific features of NPT Safeguards Agreements is the establishment of national systems of accounting and control of nuclear material. The majority of the agreements concluded under the non-NPT safeguards agreements implement obligations undertaken under co-operation agreements between States for peaceful uses of nuclear energy. These agreements naturally reflect approaches adopted by the parties, in particular regarding the circumstances under which safeguards should be applied. Thus, the concepts used in the non-NPT safeguards agreements and the Safeguards System document, which is incorporated in these agreements by reference, are in continuous evolution. The Agency's Safeguards System document (INFCIRC/66/Rev.2) continues to be supplemented in practical application and through explicit decision by the Board. The non-NPT safeguards agreements contain, besides technical safeguards provisions from this document, and further provision for notification, inventories and financial matters, legal and political provisions such as sanctions in the case of non-compliance, and privileges and immunities. The paper discusses the

  7. New generation of ''legal'' dosemeters

    In the early 1980s research at the National Radiological Protection Board in the UK proved the feasibility of using solid state electronics in an entirely new dosimetry technology - capable of reaching right down into the low energy photon ranges, and able to detect beta radiation. In 1988 the NRPB undertook a joint venture with Siemens Plessey Controls to develop a marketable personal dosemeter meeting full Health and Safety Executive approval as a ''legal'' instrument. The Electronic Personal Dosemeter (EPD) was thus conceived, and will reach the pre-production stage early this year. The EPD makes use of state-of-the-art silicon integrated circuit technology, with a custom amplifier and microprocessor system. The liquid crystal display continuously shows the accumulated short-term penetrating dose in terms of the Hp (10) unit, and can also show superficial dose and dose rates. Because the EPD must be continuously powered, the custom lithium battery was commissioned to ensure a minimum service interval of 12 months. The EPD is the size and weight of a small pocket pager. Although dose data can be read directly from the EPD, a comprehensive data management system is needed to effect real-life use in industry. The EPD thus communicates by infra-red link to a reader unit which interfaces an IBM-compatible PC, allowing authorized personnel to read the dose memories and perform dose alarm threshold settings. (author)

  8. DRONE OPERATORS – LEGAL RESPONSIBILITY

    Andrei-Alexandru STOICA

    2016-06-01

    Full Text Available Drones or unmanned or remote vehicles represent a new generation of devices that were designed to help mankind achieve better results in areas that were proven to hazardous. By developing drones, new areas of economic activities have been unlocked for better exploitation, but at the same time, the lack of a proper legal system to back-up the new technology allowed a new wave of gray-lined uses of drones that must be tackled. As the Director of the 21st Century Defense Initiative at the Brookings Institute1 explains in an interview in 2012 that “a revolutionary technology is a game-changing technology on a historic level. It is technology like gunpowder, or the steam engine, or the atomic bomb”. With this in mind, drones mark the revolution to carry out strikes from thousands of kilometers away, while also ensuring a permanent eye in the sky for both military and also law enforcement operations. The aforementioned facts are just small percentages of what a drone is truly capable of and its full potential will only be unlocked once artificial intelligence will become an integral part of robotics.

  9. Radiation protection in Portugal: health, safety and legal aspects

    The paper describes the basic legal and technical principles governing radiation protection in Portugal. The methods used in the medical surveillance of occupationally exposed persons (especially in the assessment of biological effects) are described and the results of recent studies carried out with a view to improving biological dosimetry techniques are reported. An account is also given of dosimetry at nuclear centres in mines, at research establishments, in industry and in hospitals and private clinics, the accumulated doses being examined in the light of international recommendations relating to radiation protection. Statistical data on the granting of licences to different kinds of establishment are considered from the radiation safety point of view by the authors, who also describe the methods used for controlling waste from nuclear facilities and the measures taken in such special situations as the visit of a nuclear-powered ship to a Portuguese port or the disposal of radioactive waste into the Atlantic Ocean. A brief account is given of recent efforts to check on radioactive pollution (especially the contamination of milk by 90Sr). Lastly, the criteria followed in licensing and controlling Portuguese establishments which work with radioactive substances or other radiation sources are reviewed and, on the basis of experience, a critical appraisal is made of the application of the fundamental technical and legal principles, which presupposes the necessary co-operation between license-issuing authority, facility operator and staff

  10. The image of accountants

    Baldvinsdottir, Gudrun; Burns, John; Nørreklit, Hanne;

    2009-01-01

    accountant appeared as a more hedonistic person. Overall, the changes observed reflect changes in wider social practice from modernity, through high modernity, to hyper-modernity. Research limitations/implications - The image of the accountants has implications for the development of the accounting......Purpose - The aim of this paper is to investigate the extent to which a profound change in the image of accountants can be seen in the discourse used in accounting software adverts that have appeared in the professional publications of the Chartered Institute of Management Accountants over the last...... four decades. Design/methodology/approach - Methodologically, the paper draws from Barthes' work on the rhetoric of images and Giddens' work on modernity. By looking at accounting software adverts, an attempt is made to investigate the image of the accountant produced by the discourse of the adverts...

  11. Keeping Books of Account

    2009-01-01

    Books of account are a record of a company’s income and spending. These records may be kept in paper or electronic form. The books of account contain the information for preparing the company’s annual financial statements.

  12. Reserva legal nacional: concepto y elementos

    Loiralith Margarita Chirinos Portillo; Fabiola del Valle Tavares Duarte; María Eugenia Soto Hernández

    2013-01-01

    Este artículo de investigación tiene como objetivo general determinar la reserva legal nacional en la Constitución de la República Bolivariana de Venezuela de 1999. Se utiliza la estrategia de investigación documental y el método analítico. Las fuentes para la recolección de información corresponden a cinco ámbitos: constitucional, legal, sublegal, doctrinal y jurisprudencial. La reserva legal nacional se conceptúa como materias específicas de com- petencia nacional que por disposición consti...

  13. Review of: Legal practice and cultural diversity

    Vinding, Niels Valdemar

    2010-01-01

    This anthology comprises contributions from a conference on legal practice and cultural diversity held in London in July 2007, but the editors take their cue from the speech made in February 2008 by the Archbishop of Canterbury, Dr Rowan Williams. The questions central to the book are the same that...... arose after the speech by the Archbishop: whether or to what extent cultural difference should be recognized by legal systems. Legal practice and cultural diversity, edited by Ralph Grillo, Roger Ballard, Alessandro Ferrari, Andre´ J. Hoekema, Marcel Maussen, and Prakash Shah, Farnham, UK, Ashgate, 2009...

  14. Legal training of students in medical schools

    Kablukov, А. А.; Strakhova, O. Р.

    2014-01-01

    Legal training of medical workers is an urgent problem that must be solved in order to improve the comprehensive process of teaching students at the Ukrainian medical schools. An example of implementation the initial stage of legal training for medical students based on existing training programs, within existing departments is described in this article. The acquisition of the primary skills for students in fi nding and selecting the legal documents and the ability to navigate skillfully in t...

  15. Rape: Past and present legal regulation

    Đapović Lasta S.

    2002-01-01

    Rape was identified as a criminal act in the earliest known legal writings, Hamurabi's legal code (cir. 2000 BC). In the Balkans, in the Middle Ages, rape was always punished in one way or another, in the statutes of the Adriatic maritime towns, which were under the rule of the Nemanjić state or the West. All categories of women, even prostitutes and slaves, were protected by law from sexual violence in many statutes. Also in Dušan's legal code the regulation is found, severely punishing rapi...

  16. The Common History of European Legal Scholarship

    Wallinga, Tammo

    2011-01-01

    textabstractThis paper traces the common history of European legal scholarship from its beginning in the late 12th century to the development of national codifications which started some six centuries later. During this period, Roman law was of great importance in the universities, and Justinian’s Corpus Iuris Civilis was the central text for legal studies. We will look at the different approaches to this body of text that legal scholarship has taken over the years. Still, Roman law did not h...

  17. Introducing legal method when teaching stakeholder theory

    Buhmann, Karin

    2015-01-01

    Governments are particularly salient stakeholders for business ethics. They act on societal needs and social expectations, and have the political and legal powers to restrict or expand the economic freedoms of business as well as the legitimacy and often urgency to do so. We draw on two examples......: the Business & Human Rights regime from a UN Global Compact perspective; and mandatory CSR reporting. Supplying integrated teaching notes and generalising on the examples, we explain how legal method may help students of business ethics, organisation and management – future managers – in their...... contribute to the business ethics literature by explaining how legal method complements stakeholder theory for organisational practice....

  18. Legal aspects of intergenerational equity issues

    This paper examines the extent to which American law and legal institutions have addressed problems of intergenerational equities. Beginning with a definition of the issue, the paper goes on to address conservation law, public debt ceilings, property law, and eugenic laws. The research supports the conclusion that neither statutory law, the formal expression of public policy articulated by the legislature, nor common law, the case-by-case definition of private legal rights by the courts has developed a coherent set of legal principles for dealing with the difficult problems of intergenerational equity. 15 references

  19. Accounting Qualities in Practice

    Lennon, Niels Joseph Jerne

    2013-01-01

    There is a tendency in accounting theory, both external reporting and management accounting, to express a representational ideal. This to be understood in the sense that accounting information, independent on whether it is reported externally or used for control purposes internally, ought to represent something underlying, whether this is revenue, costs, performance or other things inscribed in the accounting information. In some cases the underlying is not an object, but a ...

  20. Goals and Psychological Accounting

    Koch, Alexander K.; Nafziger, Julia

    2011-01-01

    We model how people formulate and evaluate goals to overcome self-control problems. People often attempt to regulate their behavior by evaluating goal-related outcomes separately (in narrow psychological accounts) rather than jointly (in a broad account). To explain this evidence, our theory of endogenous narrow or broad psychological accounts combines insights from the literatures on goals and mental accounting with models of expectations-based reference-dependent preferences. By formulating...

  1. Ethics in management accounting

    Marian TAICU

    2010-01-01

    In the knowledge based economy, accounting information in general, and cost information in particular acquire increased importance. The quality of accounting information can be affected by the non-compliance with professional ethical requirements. In relation to the management accounting, the law provides a higher degree of freedom for the organization and presentation of the information, as compared to the financial accounting. Due to the importance of the information supplied, management ac...

  2. Making Collaborative Innovation Accountable

    Sørensen, Eva

    The public sector is increasingly expected to be innovative, but the prize for a more innovative public sector might be that it becomes difficult to hold public authorities to account for their actions. The article explores the tensions between innovative and accountable governance, describes the...... foundation for these tensions in different accountability models, and suggest directions to take in analyzing the accountability of collaborative innovation processes....

  3. Problematising accounting for biodiversity

    Michael John Jones; Jill Frances Solomon

    2013-01-01

    Purpose – This paper seeks to problematise “accounting for biodiversity” and to provide a framework for analysing and understanding the role of accounting in preserving and enhancing biodiversity on Planet Earth. The paper aims to raise awareness of the urgent need to address biodiversity loss and extinction and the need for corporations to discharge accountability for their part in the current biodiversity crisis by accounting for their biodiversity-related strategies and policies. Such acco...

  4. The Accountability Bind

    Katrina Bulkley

    2001-01-01

    Charter schools involve a trading of autonomy for accountability. This accountability comes through two forces—markets through the choices of parents and students, and accountability to government through the writing of contracts that must be renewed for schools to continue to operate. Charter schools are supposed to be more accountable for educational performance than traditional public schools because authorizers have the ability to revoke charter contracts. Here, I focus on one central com...

  5. Cambodia : Accounting and Auditing

    World Bank

    2007-01-01

    This report provides an assessment of accounting and auditing practices within the corporate sector in Cambodia with reference to the International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB), and the International Standards on Auditing (ISA) issued by the International Federation of Accountants (IFAC). This assessment is positioned wi...

  6. Poland : Accounting and Auditing

    World Bank

    2002-01-01

    This report provides an assessment of accounting and auditing practices in Poland using international standards as a benchmark, while focusing on the institutional framework and application of given standards. In the recent past, Poland has taken steps in reducing the gap between Polish Accounting Regulations and International Accounting Standards. This is demonstrated in the provisions of...

  7. Lithuania : Accounting and Auditing

    World Bank

    2002-01-01

    This assessment of accounting and auditing standards and practices in Lithuania was focuses on the strengths and weaknesses of the institutional arrangements needed to observe International Accounting Standards (IAS) and International Standards on Auditing (ISA). Financial reporting and accounting by Lithuanian enterprises are currently governed by laws and other regulations issued in 1992...

  8. Managerial Accounting. Study Guide.

    Plachta, Leonard E.

    This self-instructional study guide is part of the materials for a college-level programmed course in managerial accounting. The study guide is intended for use by students in conjuction with a separate textbook, Horngren's "Accounting for Management Control: An Introduction," and a workbook, Curry's "Student Guide to Accounting for Management…

  9. Accounting Education in Crisis

    Turner, Karen F.; Reed, Ronald O.; Greiman, Janel

    2011-01-01

    Almost on a daily basis new accounting rules and laws are put into use, creating information that must be known and learned by the accounting faculty and then introduced to and understood by the accounting student. Even with the 150 hours of education now required for CPA licensure, it is impossible to teach and learn all there is to learn. Over…

  10. Accountability in Health Care

    Vrangbæk, Karsten; Byrkjeflot, Haldor

    2016-01-01

    adjustment of such frameworks. In this article we present a framework for analyzing accountability within health care. The paper makes use of the concept of "accountability regime" to signify the combination of different accountability forms, directions and functions at any given point in time. We show...

  11. Credit where none is due? Authorized user account status and "piggybacking credit"

    Robert B. Avery; Kenneth P. Brevoort; Glenn B. Canner

    2010-01-01

    An "authorized user" is a person who is permitted by a revolving account holder to use an account without being legally liable for any charges incurred. The Federal Reserve's Regulation B, which implements the 1974 Equal Credit Opportunity Act, requires that information on spousal authorized user accounts be reported to the credit bureaus and considered when lenders evaluate credit history. Since creditors generally furnish to the credit bureaus information on all authorized user accounts, wi...

  12. Study of interconnection of financial and tax accounting of profit in Russia and abroad

    Labyntsev Mykola T.; Tsepilova Olena S.

    2013-01-01

    The article analyses the degree of interconnection of financial and tax accounting of profit in Russia and some foreign countries - USA, France and Germany. The legal principle - common law or unified law - is taken as a criterion. The article shows that existence of the system of tax accounting by one tax (organisation profit tax) separately from the financial accounting in Russia from 2002 is not rational. At present Russia actively develops a variant of making financial accounting and tax ...

  13. 49 CFR 1242.83 - Officers-general superintendence; accounting, auditing and finance; management services and data...

    2010-10-01

    ..., auditing and finance; management services and data processing; personnel and labor relations; legal and... on corporate income or payrolls; and other (accounts XX-63-01, XX-63-86, XX-63-87, XX-63-91, XX-63-92..., auditing and finance; management services and data processing; personnel and labor relations; legal...

  14. The legal status of Uncertainty

    M. Altamura

    2011-03-01

    Full Text Available An exponential improvement of numerical weather prediction (NWP models was observed during the last decade (Lynch, 2008. Civil Protection (CP systems exploited Meteo services in order to redeploy their actions towards the prediction and prevention of events rather than towards an exclusively response-oriented mechanism1.

    Nevertheless, experience tells us that NWP models, even if assisted by real time observations, are far from being deterministic. Complications frequently emerge in medium to long range forecasting, which are subject to sudden modifications. On the other hand, short term forecasts, if seen through the lens of criminal trials2, are to the same extent, scarcely reliable (Molini et al., 2009.

    One particular episode related with wrong forecasts, in the Italian panorama, has deeply frightened CP operators as the NWP model in force missed a meteorological adversity which, in fact, caused death and dealt severe damage in the province of Vibo Valentia (2006. This event turned into a very discussed trial, lasting over three years, and intended against whom assumed the legal position of guardianship within the CP. A first set of data is now available showing that in concomitance with the trial of Vibo Valentia the number of alerts issued raised almost three folds. We sustain the hypothesis that the beginning of the process of overcriminalization (Husak, 2008 of CPs is currently increasing the number of false alerts with the consequent effect of weakening alert perception and response by the citizenship (Brezntiz, 1984.

    The common misunderstanding of such an issue, i.e. the inherent uncertainty in weather predictions, mainly by prosecutors and judges, and generally by whom deals with law and justice, is creating the basis for a defensive behaviour3 within CPs. This paper intends, thus, to analyse the social and legal relevance of uncertainty in the process of issuing

  15. Nuclear fuel lease accounting

    The subject of nuclear fuel lease accounting is a controversial one that has received much attention over the years. This has occurred during a period when increasing numbers of utilities, seeking alternatives to traditional financing methods, have turned to leasing their nuclear fuel inventories. The purpose of this paper is to examine the current accounting treatment of nuclear fuel leases as prescribed by the Financial Accounting Standards Board (FASB) and the Federal Energy Regulatory Commission's (FERC's) Uniform System of Accounts. Cost accounting for leased nuclear fuel during the fuel cycle is also discussed

  16. The Responsibilities of Accountants

    Ronald F Duska

    2005-01-01

    An accountant is a good accountant if in practicing his craft he is superb in handling the numbers. But a good accountant in handling the numbers can use that skill to misstate earnings to cover a multitude of problems with a company's books while staying within the law. So, the notion of a moral or ethical accountant is not the same as the notion of a good accountant. Our general principle would be that to be ethical a person has a responsibility to fulfil one's role or roles, as long as tha...

  17. Computer - Assisted Accounting

    SORIN-CIPRIAN TEIUŞAN

    2009-01-01

    What is computer-assisted accounting? Where is the place and what is the role of the computer in the financial-accounting activity? What is the position and importance of the computer in the accountant’s activity? All these are questions that require scientific research in order to find the answers. The paper approaches the issue of the support granted to the accountant to organize and manage the accounting activity by the computer. Starting from the notions of accounting and computer, the co...

  18. Rearrangement of Legal Holidays Opens Hot Debate

    2007-01-01

    @@ On November 9, the National Development and Reform Commission conducted a poll regarding the rearrangement of national legal holidays on its official website.After a year of research and study, a framework for the changes has been completed.

  19. Theorizing Mediation: Lessons Learned from Legal Anthropology

    Marc Simon Thomas

    2016-01-01

    Full Text Available Since the 1990s, there has been an increasing interest in mediation in the Netherlands, as part of a set of ‘alternative dispute resolution’ methods. Politicians, lawyers and practitioners have embraced mediation as a legitimate method for settling disputes, alongside the adjudication of conflicts in courts of law. However, there is a striking lack of literature aimed at theorizing mediation from a legal perspective. This article argues that the legal anthropology literature on disputes and dispute settlement offers useful insights for understanding mediation from a ‘legal research’ point of view. This is because a lot of current common knowledge on mediation has its roots in a legal anthropological understanding. The argument that is set forth in this article is that the most important lesson that can be learned is that mediation should not be seen in isolation, but as part of a social process.

  20. Expectancy and Professional Norms in Legal Translation

    Faber, Dorrit; Hjort-Pedersen, Mette

    2013-01-01

    . These parameters focus on the degree to which the use of explicitation and implicitation is considered to influence meaning transfer, authentic English legal language and style, and the informative function of the translation in a defined translational situation. Based on Chesterman’s categorization of norms......This article reports on the findings of a qualitative study seeking to generate hypotheses about norms as psycho-social entities amongst professional producers and commissioners of legal translations, and to shed light on the reasons underlying these norms. In particular, we wish to investigate how...... perceived norms influence the use of explicitation and implicitation. The findings are based on experiments involving Danish translators and legal experts who were asked to evaluate three different translations into English of the same Danish legal source text on a set of defined parameters...

  1. Surveying Our Legal Environment--Part One.

    Kaplan, Rochelle K.

    1989-01-01

    Reviews current Equal Employment Opportunity Laws and their effect on college placement and recruitment. Legal theories of discrimination are discussed, along with their effects on recruiting, the role and responsibilities of the placement office, and affirmative action. (TE)

  2. Organ Transplantation: Ethical, Legal and Psychological Aspects

    Weimar, W.

    2007-01-01

    Initiating a European Platform Organ Transplantation: Ethical, Legal and Psychological Aspectsowards a Common European Policy April 1 – 4, 2007 World Trade Center Rotterdam, The Netherlands Programme and Abstracts

  3. Legal Aspects of Brain-Computer Interfaces

    Krausová, Alžběta

    2014-01-01

    Roč. 8, č. 2 (2014). ISSN 1802-5951 Institutional support: RVO:68378122 Keywords : brain-computer interface * human rights * right to privacy, Subject RIV: AG - Legal Sciences http://mujlt.law.muni.cz/index.php

  4. 21 CFR 120.9 - Legal basis.

    2010-04-01

    ... CONSUMPTION HAZARD ANALYSIS AND CRITICAL CONTROL POINT (HACCP) SYSTEMS General Provisions § 120.9 Legal basis. Failure of a processor to have and to implement a Hazard Analysis and Critical Control Point (HACCP... implementation of its HACCP system....

  5. Legal aspects of nuclear merchant ships

    Review of Chapter VIII of SOLAS Convention, Brussels' Convention on Liability of Operators of Nuclear Ships and its impact on national laws and bilateral treaties. Problems encountered with informal agreements on port visits. Prospects and problems of future legal development

  6. Accounting for Quality

    Pflueger, Dane

    2015-01-01

    Background Accounting-that is, standardized measurement, public reporting, performance evaluation and managerial control-is commonly seen to provide the core infrastructure for quality improvement in healthcare. Yet, accounting successfully for quality has been a problematic endeavor, often...... producing dysfunctional effects. This has raised questions about the appropriate role for accounting in achieving quality improvement. This paper contributes to this debate by contrasting the specific way in which accounting is understood and operationalized for quality improvement in the UK National Health...... illumination of these differences in the way that accounting is conceptualized helps to diagnose why accounting interventions often fail to produce the quality improvements that were envisioned. This paper concludes that accounting is not necessarily incompatible with the ambition of quality improvement, but...

  7. Cost accounting at GKSS

    The GKSS has a cost accounting system comprising cost type, cost centre and cost unit accounting which permits of a comprehensive and detailed supervision of the accural of costs and use of funds, makes price setting for outside orders possible and provides the necessary data for decision-making and planning. It fulfills the requirement for an ordered accounting system; it is therefore guaranteed that there exists between financial accounts department and cost accounting a proper demarcation and transition, that costs are accounted fully only on the basis of vouchers and only once, evaluation and distribution are unified and the principle of causation is observed. Two employees are engaged in costs and services accounting. Although we strive to effect adaptations as swiftly as possible, and constantly to adapt refinements and supplementary processes for the improvement of the system, this can only occur within the scope of, and with the exactitude necessary for the required information. (author)

  8. Political and Legal Doctrine of Simon Bolivar

    Mixail V. Fedorov

    2014-01-01

    Present article is devoted to the legal, political and constitutional ideas of the outstanding leader of war of independence in Latin America Simon Bolivar that was called by his countrymen and contemporaries to be a LIBERATOR. In the present article author discusses complex genesis and evolution of the political and legal doctrine of Simon Bolivar. Review is conducted by author in the context of developing theory and practice of Latin American constitutionalism in the XIX century. Author con...

  9. Relationship Marketing in Legal Services Marketing Strategy

    Audronė Androšiūnaitė; Borisas Melnikas

    2013-01-01

    The article defines the concept of professional services and evaluates the extent, to which legal services could be understood as professional services. In addition, literature analysis in the relationship marketing is presented as well as conclusions on the method for the use of relationship marketing in the development of legal services marketing strategy. Strategies of professional services marketing are completely different from other services marketing because of relations with current c...

  10. PROSTITUTION PHENOMENON - LEGAL AND SOCIAL ASPECTS

    Ilinca Alexandra TÃLNAR; Camelia Augusta HIMCINSCHI

    2012-01-01

    The prostitution phenomenon is a global, complex, controversial, and problematic phenomenon which remains one of the current subjects debated at national and international level. From a judicial point of view, despite of the numerous legal measures and sporadic actions realized by the police, prostitution continues to be present in Romania, partially due to the low efficiency of legal controls and laws’ implementation. In this respect, we have focused on the distinction between offence and co...

  11. Legal Considerations of Psychiatric Nursing Practice.

    Barloon, Linda Funk; Hilliard, Wanda

    2016-06-01

    There are major legal issues that affect psychiatric nursing and guidelines for practicing in a legal and responsible manner. Advances in understanding of psychiatric conditions and developments in how nurses care for psychiatric patients result in changes in regulations, case law, and policies that govern nursing practice. Professional development, keeping abreast of current research and literature regarding clinical practice and trends, and involvement in professional organizations are some of the ways that psychiatric nurses can meet the challenges of their profession. PMID:27229273

  12. Cannabis Use and Support for Cannabis Legalization

    Palali, A.; van Ours, J.C.

    2014-01-01

    We investigate the determinants of the support for cannabis legalization finding a causal effect of personal experience with cannabis use. Current and past cannabis users are more in favor of legalization. We relate this to self-interest and inside information about potential dangers of cannabis use. While the effects of self-interest are not very surprising, the effect of inside information suggests that cannabis use may not be as harmful as cannabis users originally thought it was and not a...

  13. Digital Identity: an emergent legal concept

    Sullivan, Clare

    2011-01-01

    This is the first full-length study of digital identity in a transactional context, from a legal perspective. Clare Sullivan's analysis reveals the emergence of a distinct, new legal concept of identity. This concept is particularly clear under a national identity scheme such as the United Kingdom and Indian schemes. However, its emergence is evident even in jurisdictions, like Australia, which do not have a formal national identity scheme. Much of the analysis can also be extrapolated ...

  14. Abortion in Iranian legal system: a review.

    Mahmoud Abbasi; Ehsan Shamsi Gooshki; Neda Allahbedashti

    2014-01-01

    Abortion traditionally means, "to miscarry" and is still known as a problem which societies has been trying to reduce its rate by using legal means. Despite the pregnant women and fetuses have being historically supported; abortion was firstly criminalized in 1926 in Iran, 20 years after establishment of modern legal system. During next 53 years this situation changed dramatically, so in 1979, the time of Islamic Revolution, aborting fetuses before 12 weeks and therapeutic abortion (TA) durin...

  15. THE MELTING POT OF LEGAL SYSTEMS IN INDONESIA (READING THE LEGAL POLITICS OF INDONESIAN ISLAMIC LAW)

    Andi Nuzul

    2014-01-01

    Islamic law is integrated into but stands independently from Indonesia’s national law. It is integrated in the sense that its substance has been absorbed into the legal systems through laws and other legal rulings and binds all Indonesian citizens. It is independent however, in the sense that its substance governs the internal conduct of Muslims. Islamic law has strengthened the Unitary State of the Republic of Indonesia, especially after the amendments of the 1945 Constitution, whose legal s...

  16. Between natural law and legal positivism : Dworkin and Hegel on legal theory.

    Brooks, Thom

    2007-01-01

    In this article, I argue that - despite the absence of any clear influence of one theory on the other - the legal theories of Dworkin and Hegel share several similar and, at times, unique positions that join them together within a distinctive school of legal theory, sharing a middle position between natural law and legal positivism. In addition, each theory can help the other in addressing certain internal difficulties. By recognizing both Hegel and Dworkin as proponents of a position lying i...

  17. LEGAL ANALYSIS OF THE LEGAL LIABILITY OF THE EXECUTIVE BRANCH IN RUSSIA AND USA

    Chepus, Alexey

    2014-01-01

    This paper contains the analysis of the notion of the legal liability of the executive branch in two legal frameworks of Russia and USA. The constitutional foundations of the architecture and operation of the USA executive branch are researched in details, with the focus on the practice of functioning of the US Cabinet and President and the liability of the high-rank executives in the USA. The paper also considers the essence, legal elements and implementation instruments of the governmental ...

  18. Ethical issues in medico-legal exposures

    The Medical Exposure Directive (MED) 97/43/Euratom defines medico-legal procedures as 'procedures performed for insurance or legal purposes without a medical indication'. The term 'medico-legal exposures' covers a wide range of possible types of exposures, very different in nature, for which the only feature in common is the fact that the main reason for performing them does not relate directly to the health of the individual being exposed to ionising radiation. The key issue in medico-legal exposures is justification. Balancing the advantages and disadvantages of such exposures is complex because not only can these be difficult to quantify and hence compare, but often the advantage may be to society whereas the disadvantage is usually to an individual. This adds an additional layer of ethical complexity to the problem and one, which requires input from a number of sources beyond the established radiation protection community. Because medico-legal exposures are considered to be medical exposures, they are not subject to dose limits. In medico-legal exposures where the benefit is not necessarily to the individual undergoing the exposure, the question must be asked as to whether or not this is an appropriate framework within which to conduct such exposures. This paper looks at the current situation in Europe, highlighting some of the particular problems that have arisen, and tries to identify the areas, which require further clarification and guidance. (authors)

  19. MANAGER AND ACCOUNTING MANAGER - SIMILARITIES AND DIFFERENCES.

    VIRGIL - ION POPOVICI

    2014-12-01

    Full Text Available Management should not be seen as a panacea also because the profession of manager is a relatively new occupation. To be constructive, top managers of any company must be able to integrate into the decision-making process, both the interests of the producer and the beneficiary. To get remarcable results, but also to have the guarantee of an act of qualitative management, the manager must acquire, in a careful and detailed way the management and its evolution and must have a thorough knowledge of its analytical methods, thus contributing to the development of the company he leads. Management accounting involves necessarily, the knowledge of legal norms regulating the activity of accounting, its optimal organization, its use, management and permanent monitoring the use of funds on the basis of maximum profit and the analysis and provision of necessary capital for the next periods, which is determined by choosing the optimal variant.

  20. Building a Legal Expert System for Legal Reasoning in Specific Domain-A Survey

    Venkateswarlu Naik.M

    2012-11-01

    Full Text Available There is an urgent need to develop a legal expert system for the people to solve their legal troubles in orderreduce problems to the people for frequently arising legal solutions or legal queries, there is a need of legallawyer is mandatory, so there is an urgent need for the use of practical AI solutions in many of areas forproblems which people encounter in their daily lives. In this context building a legal expert system for thepeople is most adequate to make legal decisions in a particular domain through which people can getbasic service or suggestions or counseling or Fact finding and diagnosing few things associated to theirdomain. Such kind of emerging domain is called Immovable Property Acquisition (IMP like Tangibleproperties Land, House etc.., In order to build such kind of systems certain prior domain knowledge mustbe acquired. The main fundamental goal of this paper is to survey distinguish prerequisites informationabout to make legal expert system. Here primarily focusing regarding Traditional model of legalreasoning, proposed approach by Expert System, Various Logical components, Types of Legal InferenceTechniques to automate the legal tasks.

  1. Evaluation of the legal consequences of action affects neural activity and emotional experience during the resolution of moral dilemmas.

    Pletti, Carolina; Sarlo, Michela; Palomba, Daniela; Rumiati, Rino; Lotto, Lorella

    2015-03-01

    In any modern society killing is regarded as a severe violation of the legal codes that is subjected to penal judgment. Therefore, it is likely that people take legal consequences into account when deciding about the hypothetical killing of one person in classic moral dilemmas, with legal concerns contributing to decision-making. In particular, by differing for the degree of intentionality and emotional salience, Footbridge- and Trolley-type dilemmas might promote differential assignment of blame and punishment while implicating the same severity of harm. The present study was aimed at comparing the neural activity, subjective emotional reactions, and behavioral choices in two groups of participants who either took (Legal group) or did not take (No Legal group) legal consequences into account when deciding on Footbridge-type and Trolley-type moral dilemmas. Stimulus- and response-locked ERPs were measured to investigate the neural activity underlying two separate phases of the decision process. No difference in behavioral choices was found between groups. However, the No Legal group reported greater overall emotional impact, associated with lower preparation for action, suggesting greater conflict between alternative motor responses representing the different decision choices. In contrast, the Legal group showed an overall dampened affective experience during decision-making associated with greater overall action readiness and intention to act, reflecting lower conflict in responding. On these bases, we suggest that in moral dilemmas legal consequences of actions provide a sort of reference point on which people can rely to support a decision, independent of dilemma type. PMID:25638294

  2. Legal protection against nuclear damage

    The IAEA Director General appointed an international Panel of Experts to go into the question of Civil Liability and State Responsibility for Nuclear Hazards. The Panel had before it certain basic postulates formulated after a preliminary and tentative consideration of the subject. From the viewpoint of the public, the first postulate is, of course, that the use of nuclear energy be regulated by adequate licensing and control mechanisms so as to prevent any accidents. To the extent, however, that nuclear damage cannot be prevented, there must be liability on the part of the enterprise which caused the damage and, where damage exceeds its liability or its financial resources there should be some assurance of compensation by the State. This should be so not only within the borders of one State, but especially also on an international basis. Security should be required for the possible liability of the enterprises connected with a nuclear incident. Litigation with respect to liability should be concentrated in the most convenient tribunal and be governed by a single clearly defined law. The methods of distribution should meet general standards of equity and be as expeditious as possible. Emergency measures, especially evacuation, first aid and decontamination, should be organized and financed without delay. At the same time, the liability of an enterprise should not exceed its reasonable financial capabilities. This means that a ceiling should be imposed upon the amount of third party liability to which an enterprise could be held. And the liability should generally be such as can be covered by adequate financial security. Uniformity in the treatment of victims of nuclear incidents in all these fields is a desirable goal. Yet, if a rule adopted on an international level or suggested by uniform legislation were to be viable, it should adapt itself to the social, economic and legal order already existing in individual States. This may mean that in certain fields it

  3. 32 CFR 776.67 - Judicial and legal officers.

    2010-07-01

    ... appointment to judicial or legal office. (b) ... 32 National Defense 5 2010-07-01 2010-07-01 false Judicial and legal officers. 776.67 Section 776... Rules of Professional Conduct § 776.67 Judicial and legal officers. (a) Judicial and legal officers....

  4. 45 CFR 505.2 - Persons under legal disability.

    2010-10-01

    ... 45 Public Welfare 3 2010-10-01 2010-10-01 false Persons under legal disability. 505.2 Section 505... under legal disability. (a) Claims may be submitted on behalf of persons who, being otherwise eligible... legal disability, by the natural or legal guardian, committee, conservator, curator, or any other...

  5. Existence of vagueness and vague expression in legal English

    石继鹏

    2008-01-01

    The language of legal English is a kind of customary language, which includes some words, phrases and mode of expression with its unique style. One of the most important characteristics of legal English is exact in its usage. But in some situations, vague expressions are found in legal English. This is written to probe into some linguistic aspects of legal documents: vagueness and ambiguity.

  6. Legal aid for victims in criminal proceedings in Portugal

    Costa Ramos, Vânia

    2014-01-01

    The following article gives an overview of legal aid for victims in criminal cases in Portugal. It addresses the issues of a victim’s access to a lawyer, when and how the right is granted (right to legal assistance), and under what circumstances the victim has a right to financial legal aid (right to financial legal aid).

  7. Business Combination Accounting Methods

    FLORIN IOAN SCORŢESCU

    2006-01-01

    Full Text Available In this paper the author refers to some aspects looking the business combination accounting methods. In this purpose are presented certain elements that are specific to the acquisition method and pooling of interest method. Thus, the society that is bought is accounted, as any asset, at cost. When the acquisition is done in a single stage, the exchange date will be the acquisition date. In accordance with the acquisition method, the assets are estimated to its fair value; regarding the liabilities, only the existed one at the acquisition date are accounted. In accordance with the pooling of interest method, the identifiable assets and liabilities of the enterprise that is bought are accounted at the account value. Because of this, at the acquisition date the goodwill is no longer possible to appear. In keeping with IFRS 3 “Business combination” only the acquisition method is allowed to account the business combinations.

  8. Goals and Psychological Accounting

    Koch, Alexander Karl; Nafziger, Julia

    We model how people formulate and evaluate goals to overcome self-control problems. People often attempt to regulate their behavior by evaluating goal-related outcomes separately (in narrow psychological accounts) rather than jointly (in a broad account). To explain this evidence, our theory of...... endogenous narrow or broad psychological accounts combines insights from the literatures on goals and mental accounting with models of expectations-based reference-dependent preferences. By formulating goals the individual creates expectations that induce reference points for task outcomes. These goal......-induced reference points make substandard performance psychologically painful and motivate the individual to stick to his goals. How strong the commitment to goals is depends on the type of psychological account. We provide conditions when it is optimal to evaluate goals in narrow accounts. The key intuition is...

  9. Unemployment Accounts for Germany

    Boss, Alfred; Alessio J. G. Brown; Snower, Dennis J.

    2007-01-01

    We present a proposal for reforming unemployment assistance in Germany through the introduction of unemployment accounts (UAs). Instead of paying taxes that finance the unemployment assistance, employed people make ongoing contributions to their UAs and can make withdrawals from these accounts during periods of unemployment. The aim of this policy proposal is to improve employment incentives without significant changes in the current redistribution scheme. We provide a detailed account of how...

  10. Accounting for carbon

    Lovell, Heather; Sales de Aguiar, Thereza; Bebbington, Jan; Larrinaga-Gonzalez, Carlos; International Emissions Trading Association

    2010-01-01

    ACCA working in partnership with IETA This report reveals how large emitters in the European Emissions Trading Scheme (EU ETS) are accounting for emission allowances. The diversity of emission-allowance accounting practices being used in Europe shows carbon financial accounting to be in its formative stages - rules and practices are still unsettled. With this report, ACCA, in partnership with IETA, is opening up the debate to a wider international audience. Publisher PDF

  11. Towards ecosystem accounting

    C. Duku; H. Rathjens; Zwart, S.J.; Hein, L

    2015-01-01

    Ecosystem accounting is an emerging field that aims to provide a consistent approach to analysing environment-economy interactions. One of the specific features of ecosystem accounting is the distinction between the capacity and the flow of ecosystem services. Ecohydrological modelling to support ecosystem accounting requires considering among others physical and mathematical representation of ecohydrological processes, spatial heterogeneity of the ecosystem, temporal resolution, and required...

  12. Birth of accountancy

    Michal Hora

    2006-01-01

    This article proposes a way of historical progress of accountancy. Accountancy's infancy dates back to the earliest days of human agriculture and civilization, the Sumerians in Mesopotamia an another civilization, when the need to maintain accurate records of the quantities and relative values of agricultural products first arose. Accounting developed purely in response to the needs of the time brought about by changes in the environment and societal demands. The view to the history helps exp...

  13. stocks in accounting

    Jakoubek, Tomáš

    2009-01-01

    This bachelor thesis deals with the issue of registration and valuation of stocks and comparing Czech accounts with International Accounting Standards. The first two chapters briefly characterize the different types of assets and stocks in terms of defining the Czech accounting legislation. In other parts of the work are described methods of stock and their comparison. The following chapter is devoted to the methodology for valuing stocks. The last two chapters focus on methods of valuation u...

  14. On Historical Contextualisation: Some Critical Socio-Legal Reflections

    Lorie Charlesworth

    2007-04-01

    Full Text Available This article examines the relationship of historico-legal studies to the wider context of socio-legal studies. It issues a challenge to rethink the nature and role of legal history in the light of socio-legal theory and the extent to which it out to be used by legal scholars. The discussion explores the benefits to socio-legal studies of interdisciplinarity. It suggests that historical reconstructions that contextualise the law should be properly acknowledged as a subgenre at least of the socio-legal movement, not simply perceived as an add-on methodology.

  15. The Accountability Bind

    Katrina Bulkley

    2001-10-01

    Full Text Available Charter schools involve a trading of autonomy for accountability. This accountability comes through two forces—markets through the choices of parents and students, and accountability to government through the writing of contracts that must be renewed for schools to continue to operate. Charter schools are supposed to be more accountable for educational performance than traditional public schools because authorizers have the ability to revoke charter contracts. Here, I focus on one central component of accountability to government: performance accountability or accountability for educational outcomes to charter school authorizers through the revocation or non-renewal of charter contracts. In this paper, I suggest that contract-based accountability for educational performance in charter schools may not be working as proponents argued it would. This article explores some explanations for why there are very few examples of charter schools that have been closed primarily because of failure to demonstrate educational performance or improvement. Future work will need to test if these challenges for authorizers hold in a variety of contexts. The conclusion examines the implications of these findings for the future of charter school accountability.

  16. PLACING ACCOUNTING AMONG SCIENCES

    Mihai Deju; Petrică Stoica

    2014-01-01

    Framing accounting as a science has been carried out in close connection with the development of knowledge in this field and with the meaning given to this concept of “science”. Recognizing accounting as scientific field by specialists is due to the fact that it features a combination of accounting theory and methods for the development and application of these theories. Accounting is a scientific discipline in the social sciences because: it is a creation of the human being in response to pr...

  17. Legal aspects of biobanking as key issues for personalized medicine & translational exploitation

    Minssen, Timo; Schovsbo, Jens Hemmingsen

    2014-01-01

    This perspective article, which has is cuyrrently undergoing peer review by the medical journal “Personalized Medicine”, deals with the legal aspects of biobanking and points towards the concerns, interest, and choices that should be considered when establishing and operating a biobank. It focuses...... the legal framework for biobanking and in particular for the challenges posed by PM. We conclude that any decisions as to the design of the regulatory environment should follow a process that takes account of the values, hopes and concerns of all stakeholders involved. In particular, we stress...... the importance of a careful planning of consent obligations combining traditional legal methods with an adequate institutional set up. In order to enhance the translational exploitation of biobanks, we further emphasize the pressing need to carefully consider a great variety of strategies and policy choices...

  18. Legal aspects of the maritime transport of radioactive materials its regulation in Mexico

    Aguilar, S

    2001-01-01

    This work has the object to analyse the International as much as National legal frameworks, the scopes and limits of the instruments which form it as well as the congruous that exist between them and the situation which actually prevails in the maritime transport field of radioactive materials in worldwide level and in Mexico taking into account the technical advances, the operational experience and radiological protection principles. In the chapter 1, the background on the uses of nuclear energy are described and its development by more of fifty years. The chapter 2 analyses about the establishment of nuclear technologies in Mexico as well as their evolution in medicine, agriculture, research and electric power generation areas. In chapter 3 it was analysed the role what the International Organizations have been playing for the establish of an International legal framework in the maritime transport of radioactive materials field. In the chapter 4, the International legal framework was analysed which is appli...

  19. Legal Translation in Context: Professional Issues and Prospects

    Prieto Ramos, Fernando; Borja Albi, Anabel

    2013-01-01

    This volume offers a systematic overview of the diverse professional profiles within legal translation and the wide range of communicative situations in which legal translators play their roles as mediators. Contexts of professional practice have been classified into three main categories, which give shape to the three parts of the book: (1) legal translation in the private sector; (2) legal translation for national public institutions; and (3) legal translation at international organizations...

  20. LEGAL TRANSPLANTS IN ROMANIAN CORPORATE LAW SEEKING FOR SUCCESS

    RADU N. CATANA

    2009-01-01

    The last period has seen an enormous investment in legal reform efforts in many transition and developing economies, much of it involving the importation of legal models from mature market economies. As a growing body of economic and legal literature shows, legal reforms in transition economies were largely grounded on transplants. The challenges raised in the legal transplants process can be revealed by reuniting two major approaches. The substantial approach is meant to present the results ...

  1. Avoiding the Legal “Blemish”: Medicolegal Pitfalls in Dermatology

    Michaels, Brent D.; Del Rosso, James Q.; Momin, Saira B.

    2009-01-01

    In today’s legal environment, it is unlikely that a physician will complete a medical career without being introduced to the legal system in some way. Despite this, medical education often does not incorporate a basic teaching of general legal principles, and many physicians are left unaware of some of the important legal aspects of practicing medicine. The purpose of this article is to provide a background of the essential legal principles of a malpractice action as well as review the fundam...

  2. David Ingersoll, behavioralism and the modern revival of legal realism.

    Brooks, Thom

    2015-01-01

    David Ingersoll’s essay “Karl Llewellyn, American Legal Realism and Contemporary Legal Behavioralism” is a significant, but neglected contribution to our understanding of legal realism in the United States. This article argues that it first anticipates the shape of legal realism’s revival today and shows that Ingersoll was ahead of his time. The once dominant school of legal realism had become a much maligned theory of law when this essay was first published. Ingersoll identifies ...

  3. Transnational Legal Education : A Comparative Study of Japan and Australia

    Nichol, Matt

    2013-01-01

    Legal education is transnationalizing. The legal classroom is globalizing, in that a university's classroom is not defined by walls but is now mobile through technology and international university affiliations. The legal classroom itself is globalized, composed of local and international students. To meet the demands of a global economy and the subsequent globalization of the legal profession, law faculties have been required to transnationalize their legal education, teaching a mix of domes...

  4. Legal and Illegal Tax Evasion

    Marcel Suvelea

    2013-12-01

    Full Text Available In the economic and social plan, tax evasion is a reality seen in various forms, such as the keeping of not realistic accounting books; willful destruction of documents that might lead to the discovery of real product deliveries, adopted prices, fees received or paid, establishing false customs declarations for the goods import or export, preparing false tax declarations, while knowingly not mentioning but a portion of the incomes. The largest tax evasion - 60% - is generated from VAT, while social contributions generate approximately 24% of the total fiscal evasion, mainly through the phenomenon of “illegal work” (employees in the underground economy. For this purpose it is necessary a deep reform of the taxes administration, mainly in the direction of increasing the degree of tax collection. The phenomenon as a whole is very difficult to control and to quantify and to this contribute also the tax laws’ peculiarities, tax policies, corruption and the standard of living

  5. Malawi : Accounting and Auditing

    World Bank

    2007-01-01

    This report is based on the findings of a review of accounting and auditing standards and practices in Malawi's corporate sector. The review exercise focused mainly on the strengths and weaknesses of the institutional framework that supports the corporate financial reporting system in the country; a review of Government accounting and auditing practices is outside the scope of this report....

  6. Accounting and Auditing : Romania

    World Bank

    2008-01-01

    This assessment of accounting and auditing practices in Romania is part of a joint initiative by the World Bank and International Monetary Fund (IMF) to prepare Reports on the Observance of Standards and Codes (ROSC). The assessment focuses on the strengths and weaknesses of the accounting and auditing environment that influence the quality of corporate financial reporting, and includes a ...

  7. Indonesia : Accounting and Auditing

    World Bank

    2011-01-01

    This report is part of a joint initiative of the World Bank and IMF to prepare Reports on the Observance of Standards and Codes (ROSC). The ROSC Accounting and Auditing review for Indonesia mainly focuses on the strengths and weaknesses of the accounting and auditing environment that influences the quality of corporate financial reporting. It involves both a review of mandatory requirement...

  8. Bangladesh : Accounting and Auditing

    World Bank

    2003-01-01

    This report provides an assessment of accounting and auditing practices within the broader context of the Bangladesh institutional framework and capacity needed to ensure the quality of corporate financial reporting. The accounting and auditing practices in Bangladesh suffer from institutional weaknesses in regulation, compliance, and enforcement of standards and rules. The preparation of ...

  9. Mexico : Accounting and Auditing

    World Bank

    2004-01-01

    This report offers several policy recommendations aimed at improving the accounting and auditing regulatory framework. An important aspect is the strengthening of enforcement mechanisms for ensuring compliance with accounting and auditing requirements and auditors' professional code of ethics; in this context, a recommendation has been made for the establishment of an independent oversight...

  10. Georgia : Accounting and Auditing

    World Bank

    2007-01-01

    This report provides an assessment of accounting, financial reporting and auditing requirements and practices within the enterprise and financial sectors in Georgia. The report uses International Financial Reporting Standards (IFRS), International Standards on Auditing (ISA) and draws on international experience and good practices in the field of accounting and audit regulation, including in ...

  11. Ethiopia : Accounting and Auditing

    World Bank

    2007-01-01

    This Report on Observance of Standards and Codes (ROSC) provides a review of the accounting and auditing practices and the institutions underpinning the accounting and auditing environment in the corporate sector in Ethiopia. The review drew on best international practices and makes policy recommendations aimed at improving the quality of financial reporting in the country. There are some...

  12. Ecuador : Accounting and Auditing

    World Bank

    2004-01-01

    This report provides an assessment of accounting, financial reporting and auditing practices within the corporate sector in Ecuador, using International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA) as benchmarks and drawing on international experience and best practices in that field. The adoption of Ecuadorian Accounting Standards (Normas Ecuatorianas...

  13. Slovakia : Accounting and Auditing

    World Bank, (WB)

    2001-01-01

    This report, on the strengths and weaknesses of Slovakia's institutional arrangements for the observance of the International Accounting Standards (IASs), and International Standards on Auditing (ISAs), is based on a self-assessment of accounting and auditing practices in the country. The self-assessment exercise was conducted under the management of a National Steering Committee, consisti...

  14. Peru : Accounting and Auditing

    World Bank

    2004-01-01

    The report provides an assessment of accounting, financial reporting, and auditing practices within the corporate sector in Peru, using International Financial Reporting Standards (IFRS), and International Standards on Auditing (ISA) as benchmarks, drawing on international experience and best practices in that field. This Report on the Observance of Standards and Codes (ROSC) Accounting & ...

  15. Internet accounting dictionaries

    Nielsen, Sandro; Mourier, Lise

    2005-01-01

    An examination of existing accounting dictionaries on the Internet reveals a general need for a new type of dictionary. In contrast to the dictionaries now accessible, the future accounting dictionaries should be designed as proper Internet dictionaries based on a functional approach so they can...

  16. ERRORS AND DIFFICULTIES IN TRANSLATING LEGAL TEXTS

    Camelia, CHIRILA

    2014-11-01

    Full Text Available Nowadays the accurate translation of legal texts has become highly important as the mistranslation of a passage in a contract, for example, could lead to lawsuits and loss of money. Consequently, the translation of legal texts to other languages faces many difficulties and only professional translators specialised in legal translation should deal with the translation of legal documents and scholarly writings. The purpose of this paper is to analyze translation from three perspectives: translation quality, errors and difficulties encountered in translating legal texts and consequences of such errors in professional translation. First of all, the paper points out the importance of performing a good and correct translation, which is one of the most important elements to be considered when discussing translation. Furthermore, the paper presents an overview of the errors and difficulties in translating texts and of the consequences of errors in professional translation, with applications to the field of law. The paper is also an approach to the differences between languages (English and Romanian that can hinder comprehension for those who have embarked upon the difficult task of translation. The research method that I have used to achieve the objectives of the paper was the content analysis of various Romanian and foreign authors' works.

  17. LEGAL BASES OF INSTITUTE OF PUBLIC SERVICE

    Arkhireeva A. S.

    2015-06-01

    Full Text Available In this article some features of legal regulation of the institute of public service are considered. The analysis of the norms of the service rights establishing the special administrative legal status of public servants is carried out. The author investigated the considerable list of the pre-revolutionary, soviet and modern legal literature devoted to topical issues of institute of public service. The main concept of this article is that the institute of public service is considered by us from a systemic position. For example, the content of the concept of "state position" from the point of view of both standard the contents, and opinions of representatives of the scientific doctrine is revealed. The author's definition of the legal category "state position" is offered. Besides, various concepts of understanding of the concept "public service" are presented in article. Thus the author paid attention to the fact that earlier in the domestic legislation there was no common opinion and standard establishment of the legal category of "public service". The main signs of the state position by the legislation of the Russian Empire are given in article. It is noted that in pre-revolutionary Russia legislators had identified the concepts of "public servant" and "official". This approach, according to the author, wasn't the advantage of the pre-revolutionary legislation, testifying to the low level of legislative equipment

  18. Modern Questions Of The Legal Philosophy

    Gennadiy A. Torgashev

    2014-06-01

    Full Text Available In the present article author considers fundamental problems of law connected with equality, justice and freedom. Author proves that philosophy and law as forms of public consciousness carry out the important closely interconnected among themselves functions of the social life judgment. In the article author noted that among other forms of public consciousness law is one of difficult objects of knowledge, because law is connected with such forms of consciousness as philosophy, morals, religion, policy. The legal philosophy is the philosophical discipline having the subject the general regularities of law functioning, taken in their historical and sociocultural development, definition and the sense of legal judgment and its fundamental concepts. Law represents a set of obligatory rules of conduct (norms established by the authorized or the state. Diverse spiritual life of the society assumes a variety in the nature of law. The typology of philosophical concepts of the law and how the legal philosophy interprets legal reality is researched, various philosophical and legal concepts which are caused by two main types of rights – natural and positive are allocated. Author gives opinions of scientists, and explains own views of the author.

  19. Cross-categorization of legal concepts across boundaries of legal systems: in consideration of inferential links

    Glückstad, Fumiko Kano; Herlau, Tue; Schmidt, Mikkel Nørgaard;

    2014-01-01

    -IRM (n-IRM) proposed by Herlau et al. (IEEE International Workshop on Machine Learning for Signal Processing, 2012). We apply our cross-categorization approach to datasets where legal concepts related to educational systems are respectively defined by the Japanese- and the Danish authorities according......This work contrasts Giovanni Sartor’s view of inferential semantics of legal concepts (Sartor in Artif Intell Law 17:217–251, 2009) with a probabilistic model of theory formation (Kemp et al. in Cognition 114:165–196, 2010). The work further explores possibilities of implementing Kemp......’s probabilistic model of theory formation in the context of mapping legal concepts between two individual legal systems. For implementing the legal concept mapping, we propose a cross-categorization approach that combines three mathematical models: the Bayesian Model of Generalization (BMG; Tenenbaum...

  20. The changing purpose of mental health law: From medicalism to legalism to new legalism.

    Brown, Jennifer

    2016-01-01

    The role of law in regulating mental health detention has come to engender great contention in the legal and sociological disciplines alike. This conflict is multifaceted but is centred upon the extent to which law should control the psychiatric power of detention. In this manner the evolution of law regulating mental health detention has been seen in terms of a pendulous movement between two extremes of medicalism and legalism. Drawing on socio-legal literature, legislation, international treaties and case law this article examines the changing purpose of mental health law from an English and Council of Europe perspective by utilizing the concepts of medicalism, legalism and new legalism as descriptive devices before arguing that the UN Convention on the Rights of Persons with Disabilities goes further than all of these concepts and has the potential to influence mental health laws internationally. PMID:27059132

  1. Belief and legal philosophy: a conceptual framework for Christian scholarship in undergraduate legal education

    S. de Freitas

    2009-07-01

    Full Text Available Legal education in South Africa has arrived at a discursive juncture that demands clarity on what the “purpose” of legal education should be. Debate on the purpose of legal education, more specifically for the Christian law student, becomes especially important in a society dominated by positivism, mate-rialism and pragmatism. With specific reference to the under-graduate Christian law student, this article firstly explains that the purpose of legal education should include the nurturing of the student’s belief – a belief encompassing his/her foun-dational perspective(s on reality. Secondly, in order to achieve the proper nurturing and development of the Christian law student’s belief, the importance of the teaching of legal philo-sophy is explained. In this regard, proposals are postulated pertaining to specific means by which such nurturing and development of the undergraduate Christian law student’s foundational belief can be attained.

  2. THE SPECIFIC OF THE CURRENT ACCOUNT IN RELATION TO THE CUSTOMER

    Rodica Mariana Tarlea

    2014-04-01

    Full Text Available To initiate a relationships with the bank, any customer, individual or legal entity must open a current account with the bank. Opening a bank current account implies an account agreement, concluded in writing by mutual consent. Based on this agreement the current account is opened, which will be the intermediary for performing all transactions between customers and the bank, with the exceptions resulting from the express will of the parties, which are usually those concerning bank loans. The specific of this account is that all incoming operations shall guaranteeone another and shall merge to createthe balancewhilethe closing of the account is done in concrete terms agreed in the contract.

  3. Accounting and strategising

    Jørgensen, Brian; Messner, Martin

    2010-01-01

    which decisions and practices concerning these projects are accounted for. Building upon a practice theory perspective, we find that actors account for the appropriateness of NPD practices not only or primarily on the basis of accounting information, but also by "strategising", i.e. by mobilising...... different strategic objectives to which these practices are supposed to contribute. We argue that this has to do with the ambiguous demands on NPD and the limits of calculability inherent in NPD design decisions. At the same time, accounting information is not necessarily irrelevant in such a case; it can......This paper explores the relationship between accounting and strategy in a context that is characterised by pluralistic demands and high uncertainty about outcomes. By way of an ethnographic field study in an R&D intensive company, we analyse new product development (NPD) projects and the way in...

  4. Accounting Harmonization and Market Conditions Under Impact of a European Company

    Katarína Máziková; Michal Hrapko

    2008-01-01

    Legal form of an European company (SE) is a significant contribution to common European market. This legal form enables companies from different member states to operate under common rules, management and reporting system. In this time the great importance for provision of informations from the European company has the accounting harmonization in the European Union. SE can transfer its registered office within EU member states without ceasing to exist which creates a pressure on the member st...

  5. Abortion in Islamic countries--legal and religious aspects.

    Asman, Oren

    2004-01-01

    The debate over abortion is still controversial as ever. As one of every four people in the world is of the Muslim religion, it is important to learn more about the Islamic point of view toward this dilemma in medical ethics. The first part of this paper gives a general view of the sources of Islamic law and discusses modern developments in Islamic medical ethics regarding abortion. The second part focuses on the legal aspects of abortion in different Islamic states, dealing with the need to supply solutions to women who for different reasons wish to abort and at the same time enact laws that would not contradict Islamic principles. A study of three Muslim states (Egypt, Kuwait and Tunisia) demonstrates three different approaches toward legalizing abortion--a conservative approach, a more lenient approach, and a liberal one--all within Islamic oriented states. This leads to a conclusion that a more liberal attitude regarding abortion is possible in Islamic states, as long as traditional principles are taken into account. PMID:15163077

  6. Obligaciones legales de las asociaciones cooperativas bancos comunales en Venezuela

    Coromoto Aguilar González, Herleny

    2009-06-01

    Full Text Available n Venezuela se promulga la Ley Especial de Los Consejos Comunales en el año 2006. El Consejo Comunal está constituido por tres órganos: Órgano Ejecutivo, Unidad de Gestión Financiera, y Unidad de Contraloría Social. La Unidad de Gestión Financiera o Banco Comunal adquirirá la figura jurídica de cooperativa, por consiguiente el presente trabajo tiene por objeto analizar los deberes formales que debe cumplir el Banco Comunal: 1. Inscribirse en los registros correspondientes; 2. Llevar Libros Legales; 3. Presentar Declaración Informativa de ISLR; 4. Practicar retención de ISLR; 5. Emitir factura de conformidad con lo establecido en la regulación venezolana.Venezuela promulgated the Special Law of the Communal Councils in 2006. The Communal Council is constituted by three agencies: Executive agency, Financial Management Unit, and Social comptroller Unit. The Financial Management Unit or Communal Bank will acquire the legal figure of a cooperative, therefore the present paper intends to analyze the formal duties established in the Venezuelan tax laws, that the Communal Bank must fulfil: 1. To register in the corresponding registration system; 2. Keep the accountancy Books required by tax laws; 3. To file an informative income tax return; 4. To practice income tax withholding; 5. To emit invoice in accordance with Venezuelan tax regulations.

  7. How to run a sports camp – legally speaking

    Steven Monk

    2016-04-01

    Full Text Available Camps are a great way to keep kids active throughout the summer and to make money for the program sponsoring them. Planning is needed for a sports camp to be safe for both the camp personnel and the athletes, and to minimize legal negligence.  Having a risk management plan in place is important to insure that everyone is aware of the risks of participating. Background checks on camp personnel help ensure the camp leaders and coaches do not have a criminal background.  It is important to inspect the facilities/equipment to make sure they are safe to use.  Athletic trainers help with injuries that may occur with participation.  Supervisors make sure that everyone is accounted for and camp rules help the campers behave in an appropriate manner.  When planning activities, it is important to look at the skill level of the athletes. If all of these areas are covered, camps should be legally protected if an issue were to arise.

  8. Genomic cloud computing: legal and ethical points to consider.

    Dove, Edward S; Joly, Yann; Tassé, Anne-Marie; Knoppers, Bartha M

    2015-10-01

    The biggest challenge in twenty-first century data-intensive genomic science, is developing vast computer infrastructure and advanced software tools to perform comprehensive analyses of genomic data sets for biomedical research and clinical practice. Researchers are increasingly turning to cloud computing both as a solution to integrate data from genomics, systems biology and biomedical data mining and as an approach to analyze data to solve biomedical problems. Although cloud computing provides several benefits such as lower costs and greater efficiency, it also raises legal and ethical issues. In this article, we discuss three key 'points to consider' (data control; data security, confidentiality and transfer; and accountability) based on a preliminary review of several publicly available cloud service providers' Terms of Service. These 'points to consider' should be borne in mind by genomic research organizations when negotiating legal arrangements to store genomic data on a large commercial cloud service provider's servers. Diligent genomic cloud computing means leveraging security standards and evaluation processes as a means to protect data and entails many of the same good practices that researchers should always consider in securing their local infrastructure. PMID:25248396

  9. Constitutional Legal Regulation And The Reasons For The Legal Nihilism Existence In Modern Russian Society

    Dmitriy E. Nekrasov

    2014-09-01

    Full Text Available In the present article questions of constitutional and legal regulation and reason for the legal nihilism existence, methods and forms of fight against legal nihilism are considered. Reasons of low legal culture in modern Russian society and ways of the population's legal literacy increase in general are allocated. These problems are extremely topical today as at the 1990th when there was a reorientation of values, ideals and the principles and legislative base was significantly changed, people were simply lost, and it was extremely difficult for them to realize and accept new, absolutely other reality. Today peculiar spiritual and valuable "reconstruct" did not pass completely and the state is obliged to help citizens to carry out it most without serious consequences and successfully. In the conclusion authors draw a conclusion that: first, the problem of legal nihilism more than ever now is particularly acute for modern Russian society. The policy of the state has to be directed by the consciousness of citizens, who understand that law is the integral and obligatory part of the order in the country and that it is one of the basic for any person. Secondly, one of the ways to overcome the legal nihilism consists in the increase of the legal culture level along with the development of effective legal policy. Thirdly, legal idealism, reevaluation of opportunities in law gains especially wide circulation in the years of changes in response to social expectations an insufficiently skilled legislator forms a belief that it is enough to adopt good laws, and all problems would be solved.

  10. Constitutional Values, Therapeutic Jurisprudence and Legal Education in South Africa: Shaping our Legal Order

    Elmarie Fourie

    2016-04-01

    Full Text Available Law schools have a responsibility to remind law students that by studying law they have the power to transform thoughts, policies and lives, and that practising law is not just about financial rewards, but that its greatest reward is contributing to the betterment of society and ultimately to social change. The values and philosophies that law lecturers instil in law students can contribute to the legal order of the future; a legal order that supports a transformative South Africa. A need exists to bring legal education closer to the values enshrined in our Constitution. In addition to an extensive knowledge of legal principles, critical thinking and research skills, law students should critically engage with our constitutional values. The question remains: How do we transform legal education in South Africa? How do we change the way we teach law students? The introduction of concepts such as therapeutic jurisprudence enhanced by our constitutional values will ensure that we deliver graduates that display a commitment to our constitutional vales and an ability to engage critically with these values. It is important to establish a professional legal identity amongst students from their first year as this will assist in the development of a well-rounded graduate that can contribute to the legal order of the future. Letter writing and drafting skills, the value of plain language, moot court activities, alternative dispute resolution and clinical legal education provide opportunities to integrate valuable therapeutic jurisprudence principles into the curriculum and can allow students to critically engage with our constitutional values. By embodying these values they can improve the legal system, shape our legal order and promote progress toward an equal and free democratic society as envisaged by the Constitution.

  11. THE ROLE OF ACCOUNTING INFORMATION IN MODERN MANAGEMENT

    ANA - MARIA MĂLĂESCU

    2015-03-01

    Full Text Available Management has a very important role in the functioning of companies, regardless of their form of organization. Financial accounting management ensures the knowledge of legal norms regulating the accounting activity, its optimal organization, the use, management and permanent tracking of making use of funds on the basis of maximum profit and the analysis and providing the necessary capital for the next period, which is established on choosing the optimal variant. Accounting information is part of the economic information, which is of great interest for accounting. Beyond the interest of the majority of managers in terms of introducing new technologies, they should not neglect the importance of accounting information, both in terms of decision making, but also in terms of the entire managerial act.

  12. Epilepsy: legal discrimination from negative to positive.

    Mani, K S

    1997-01-01

    Indian law equates epilepsy with temporary insanity and also prohibits a legally valid marriage for a person with epilepsy with inherent risk of divorce. This absurd law, unique to India and possibly Brazil, must be excised in toto. Repeated petitions, by the Indian Epilepsy Association, to the Federal Government, have resulted in only vague assurances and alternate methods are under consideration. There are no legal impediments to education or work. Strict regulations against driving have yielded place to lax rules wherein a person can drive a vehicle, even after a recent fit, provided he gets a certificate from any registered medical practitioner. The nascent medical insurance specifically excludes epilepsy from its ambit. The cost of anti-epileptic drugs includes a 40% tax akin to Value Added Tax in the West. We must consider the impact of these legal impediments on the social fabric of the individual in his/her milieu and vis-a-vis priorities in national development. PMID:9212628

  13. Whither the legal control of nuclear energy?

    Riley, Peter [Leicester School of Law (United Kingdom). Environmental Law Unit

    1995-12-31

    International nuclear trade is governed by the regime of legal control of nuclear energy, nuclear materials, knowledge of nuclear processes and weapons. Nuclear trade is under pinned by international agreements concerning physical protection and safeguards, the control of nuclear weapons, the protection of nuclear materials from terrorist action and third part liability. The political and geographical boundary changes of the past two years have significantly altered the background against which this regime has developed. Such changes have affected nuclear trade. The paper summarised the legal control of nuclear energy between States, identifies the areas of change which may affect this regime and the consequences for international trade. Conclusions are drawn as to the development of the international legal control of nuclear energy. (author). 21 refs.

  14. Whither the legal control of nuclear energy?

    International nuclear trade is governed by the regime of legal control of nuclear energy, nuclear materials, knowledge of nuclear processes and weapons. Nuclear trade is under pinned by international agreements concerning physical protection and safeguards, the control of nuclear weapons, the protection of nuclear materials from terrorist action and third part liability. The political and geographical boundary changes of the past two years have significantly altered the background against which this regime has developed. Such changes have affected nuclear trade. The paper summarised the legal control of nuclear energy between States, identifies the areas of change which may affect this regime and the consequences for international trade. Conclusions are drawn as to the development of the international legal control of nuclear energy. (author). 21 refs

  15. Means to improve access to justice and legally empower victims of domestic violence: An empirical legal study on legislation and legal offices in Buenos Aires, Argentina

    Marotta, J.

    2014-01-01

    The purpose of this study is to understand how recent legal reforms and the creation of legal offices in Argentina may improve access to justice and legally empower victims of domestic violence. The paper looks into the way the judicial system developed to provide suitable options for victims of dom

  16. The system of accounting and control of nuclear materials in Belarus

    The creation and development trends of the state system of accounting and control of nuclear materials (SSAC) in the Republic of Belarus are described. The existing system of nuclear material accountancy and control is briefly outlined as well as its components: legal basis, requirements for departmental systems of accounting and control, running of inspections, preparation and submission of accounting documents, and criteria for nuclear material accountancy. Further development lines of the SSAC are considered: refinement of information processing procedures and reduction of information submission time, intensification of international co-operation, improvement of measuring systems, strengthening of the legal and normative base. Systems of accounting and control have been created in Belarus in parallel with the establishing of the state supervision of safety in uses of nuclear energy. In accordance with the Non-Proliferation Treaty, all nuclear materials under the jurisdiction of the Republic of Belarus have been placed under the IAEA safeguards. (author)

  17. Integrating Connectivity Conservation Factors Into Legal Frameworks of China

    Kun LU

    2015-08-01

    Full Text Available National legislation has been recognized as a valid and effective tool for connectivity conservation worldwide. However, the existing policy and law in China is not sufficient to meet the increasing challenges of connectivity conservation. Only a few regulations focus on fundamental principles rather than any substantive result, these are related to issues including without consideration of connectivity conservation in land-use plans, ambiguity of responsibility and accountability of design entity and management authority, lack of corresponding design criteria and operating guidelines. China needs to strengthen and integrate connectivity conservation factors into legal frameworks, which relate to plan content, the rights and responsibilities of all parties, and the process of environmental impact statement preparation.

  18. Beyond safety accountability

    Geller, E Scott

    2001-01-01

    Written in an easy-to-read conversational tone, Beyond Safety Accountability explains how to develop an organizational culture that encourages people to be accountable for their work practices and to embrace a higher sense of personal responsibility. The author begins by thoroughly explaining the difference between safety accountability and safety responsibility. He then examines the need of organizations to improve safety performance, discusses why such performance improvement can be achieved through a continuous safety process, as distinguished from a safety program, and provides the practic

  19. Environmental accounting and statistics

    The objective of sustainable development is to integrate environmental concerns with mainstream socio-economic policies. Integrated policies need to be supported by integrated data. Environmental accounting achieves this integration by incorporating environmental costs and benefits into conventional national accounts. Modified accounting aggregates can thus be used in defining and measuring environmentally sound and sustainable economic growth. Further development objectives need to be assessed by more comprehensive, though necessarily less integrative, systems of environmental statistics and indicators. Integrative frameworks for the different statistical systems in the fields of economy, environment and population would facilitate the provision of comparable data for the analysis of integrated development. (author). 19 refs, 2 figs, 2 tabs

  20. Is National Accounting Accounting? National Accounting between Accounting, Statistics and Economics

    André Vanoli

    2010-12-01

    Full Text Available La comptabilité nationale est née dans les années 1939-1940 au terme de plusieurs siècles d’efforts pour estimer le revenu national. Encore a-t-il fallu attendre un demi-siècle pour que le premier système de calculs (1941 devienne le « système international de comptabilité nationale » (1993 couvrant à la fois les comptes courants, les comptes d’accumulation et les comptes de patrimoine. Cet article analyse les relations entre la comptabilité nationale et la comptabilité d’entreprise à travers le problème de la définition du cadre comptable,  celui de l’utilisation effective de comptes d’entreprises pour l’établissement des comptes nationaux et celui de la valorisation, le tout apprécié dans le contexte du développement de normes comptables internationales.After centuries of national income estimates, an accounting approach emerged in the thirties and the forties, leading to the birth of national accounting. Half a century was necessary however before a standardized national accounting framework was completed, with the 1993 international System of National Accounts encompassing both current accounts, accumulation accounts and balance sheets. The relationships between national accounting and business accounting are investigated, regarding accounting framework issues, uses of actual business accounts for compiling national accounts and valuation issues, in context of the development of international accounting standards.Die nationale Buchhaltung ist in den Jahren 1939-1940 mehrere Jahrhunderte intensiver Anstrengung lang nach geboren, um das Nationaleinkommen zu schätzen. Jedoch war noch ein halbes Jahrhundert nötig, damit das erste Rechensystem (1941 das « nationaler Buchhaltung internationale System » (1993 wird, das gleichzeitig die Kontokorrente, die Anhäufungskontos und die Kontos von Erbe berücksichtigt. Dieser Artikel analysiert die Beziehungen zwischen der nationalen Buchführung und der