Sample records for accountability legal

  1. The Legal and Accounting Dimension of Pawn

    Iuliana CENAR


    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


    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.


    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


    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.


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

    Antonovych, Myroslava


    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 ...

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

    Dãucianu (Avram) Mihaela


    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...

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

    Tetyana Korolyuk


    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


    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


    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


    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


    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.


    Cristiana Bogdanoiu


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

    O'Kelly, Ciarán; Dubnick, Melvin J.


    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....

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

    Атаманчук, Леся Олександрівна


    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...

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

    Dokmanović Mirjana


    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


    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.


    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


    ... 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


    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


    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



    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


    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



    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


    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


    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


    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


    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



    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



    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


    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



    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


    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


    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


    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


    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.


    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


    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...


    G. Kupalova; Matvienko, T.


    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


    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.


    ... 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


    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


    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


    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


    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


    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


    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. 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...

  14. Accounting and Accounting Policy

    Demidenko Leonid P.


    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...

  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


    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. 5 CFR 1653.13 - Processing legal processes.


    ... 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...

  18. 5 CFR 1653.12 - Qualifying legal processes.


    ... 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...

  19. 25 CFR 115.102 - Adults under legal disability.


    ... 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...

  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


    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)


    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



    @@ 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.


    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...




    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


    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


    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


    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


    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)


    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


    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.


    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


    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


    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.


    Mihai Deju


    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.


    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)


    Sohaib Mukhtar


    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....


    Tkebuchava Yekaterina Bezhanovna


    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


    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.


  1. Confidentiality of Accounting Academics: Consequences of Nonconformity

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


    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


    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.


    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


    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


    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


    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)


    ... 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


    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


    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


    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. Tax Evasion between Legality and Illegality


    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

  14. HIV, drugs and the legal environment

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


    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...

  15. Legal contract drafting support

    Pace, Gordon; Duca, Edward


    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.

  16. Transsexualism: a legal perspective.

    Thomson, J. M.


    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. Euthanasia: Some Legal Considerations

    Koza, Pamela


    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)

  18. Defeasibility in Legal Reasoning

    Sartor, Giovanni


    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

  19. Commission on Legal Matters

    Staff Association


    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...

  20. 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)

  1. Management Accounting

    John Burns; Martin Quinn; Liz Warren; João Oliveira


    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,...

  2. creative accounting

    Horák, Matěj


    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...

  3. Creative Accounting

    LI Lin


    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


    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


    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


    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


    Victor Imanuel W. Nalle


    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


    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


    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. Legal informatics- a personal appraisal of context and progress

    Susskind, Richard


    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...

  12. Transsexualism in Spain: a Cultural and Legal Perspective

    Patrícia Soley-Beltran


    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 ...

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

    Hunter, Rosemary


    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



    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


    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.


    ... 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...


    Lovinska, L.


    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


    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


    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


    Екатерина Бежановна Ткебучава


    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:

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

    T du Plessis


    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


    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. 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.

  7. [Legal medicine and dentistry].

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


    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

  8. Possibilities to Improve the Quality of Accounting Information

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


    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. Did Legalized Abortion Lower Crime?


    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...

  10. Security: a supranational legal asset

    Manuel Monteiro Guedes Valente


    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 ...

  11. Legality of use of drones

    Slabá, Tereza


    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


    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


    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


    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


    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


    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.


    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


    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


    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. 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

  1. 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...

  2. 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...

  3. 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...

  4. Legal Language, on the Fly

    Monaghan, Peter


    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…

  5. 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...

  6. 75 FR 3893 - Legal Processes


    ... 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...

  7. 78 FR 14079 - Legal Processes


    ... 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...

  8. 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....

  9. Legal Aspects of the Web.

    Borrull, Alexandre Lopez; Oppenheim, Charles


    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.…

  10. Legal Language in Intercultural Communication

    Violeta Janulevičienė


    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.


    ... 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...


    Mihaela Onica


    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. 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

  14. Development Accounting

    Chang-Tai Hsieh; Peter J. Klenow


    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...

  15. Payroll accounting

    Andrýsková, Adéla


    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...

  16. Legal and Professional Standards in Program Evaluation.

    Thurston, Paul W.; And Others


    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


    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


    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...


    Лободзинська, Тетяна Петрівна


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


    ... 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...

  1. 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...

  2. Legalized abortion in Japan.

    Hart, T M


    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

  3. 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)

  4. Legalized Abortion in Japan

    Hart, Thomas M.


    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

  5. Access to legal abortion.


    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

  6. Legal highs on the Internet.

    Hillebrand, Jennifer; Olszewski, Deborah; Sedefov, Roumen


    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. Attitudes to legalizing cannabis use.

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


    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

  8. SPAM -- Technological and Legal Aspects

    Banday, M Tariq


    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.

  9. Government Accounting

    Ian Ball; Gary Pflugrath


    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. 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....


    Neha Birwal


    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...

  12. Equalization of Legal Status with Respect to Gender

    Nadezhda Tarusina


    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


    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.


    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.


    ... 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


    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. Legal Translation Dictionaries for Learners

    Nielsen, Sandro


    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...

  18. 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...

  19. The users of legal information

    Fabio Assis Pinho


    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.

  20. Legal abortion and public health.

    Tietze, C


    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

  1. Security: a supranational legal asset

    Manuel Monteiro Guedes Valente


    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.

  2. 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.)

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

    Morawska, Jowanka; Satora, Leszek


    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

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

    Pauer-Studer, Herlinde


    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’ ...

  5. Legal aspects of business development and innovation in Poland

    Dariusz Grzegorz Żak


    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.

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

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


    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 geography: becoming spatial detectives

    Layard, Antonia; Bennett, Luke


    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...

  8. Postponing the legal retirement age

    Lacomba, Juan Antonio; Lagos, Francisco Miguel


    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. 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

  10. Legal aspects of medical errors

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


    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


    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


    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...



    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 ...

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

    Cristina Ciuraru-Andrica


    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


    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. Sources of Hong Kong Civil Legal Proceedings Legal Regulation

    Elena P. Ermakova


    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.


    Rodica Diana APAN


    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.

  18. Design Accountability

    Koskinen, Ilpo; Krogh, Peter


    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


    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. Introduction: Legal Transplantation in Contemporary China



    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.

  1. Professionalism under the Legal Services Act 2007

    Boon, A.


    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...


    Claudiu Ramon D. BUTCULESCU


    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.


    Berlingher Remus Daniel


    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


    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


    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


    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


    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


    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 ...


    Limina, N.


    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. Knowledge discovery from legal databases

    Stranieri, Andrew; Schauer, Frederick


    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

  13. Learned Treatise and Legal Reform

    Münster-Swendsen, Mia


    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. 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.

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

    Roberts, Kim


    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.…




    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. 18 CFR 367.22 - Accounting for asset retirement obligations.


    ... 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...


    Alexandru FRECAUTEANU; Angela CHISLARU


    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.


    Alexandru FRECAUTEANU


    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.

  1. Legal Research in a Changing Information Environment

    T du Plessis


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

    Overdevest, C.; Zeitlin, J


    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...

  3. The Invisible Hand in Legal and Political Theory

    Vermeule, Cornelius Adrian


    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...

  4. Student Centred Legal Language Study.

    Leahy, Christine


    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…

  5. Surrogate mothers: the legal issues.

    Mady, T M


    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

  6. Pre-paid Legal Services

    Chen Siyuan


    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.

  7. 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;…

  8. Legal Education in China Today.

    Macdonald, R. St. J.


    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)

  9. The curious case of legal translation

    E. Cornelius


    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


    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


    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


    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


    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



    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


    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.


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

    Kurzon, Dennis


    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…

  18. 45 CFR 1321.71 - Legal assistance.


    ... 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...

  19. 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…

  20. A Storytelling Learning Model for Legal Education

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


    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…

  1. Morocco : Legal and Judicial Sector Assessment

    World Bank


    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...

  2. Same-Sex Couples: Legal Complexities

    Oswald, Ramona Faith; Kuvalanka, Katherine A.


    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,"…

  3. Rules of Ethics for Legal Advisers

    Anna Falkowska


    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.

  4. Legal reality of Russia: constants and variables

    Andrey Valeryevich Skorobogatov


    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

  5. 2 CFR 180.965 - Legal proceedings.


    ... 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...

  6. 5 CFR 919.965 - Legal proceedings.


    ... 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...

  7. 7 CFR 3017.965 - Legal proceedings.


    ... 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...

  8. 21 CFR 1404.965 - Legal proceedings.


    ... 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...

  9. 29 CFR 98.965 - Legal proceedings.


    ... 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...

  10. 31 CFR 19.965 - Legal proceedings.


    ... 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...