Shifting boundaries in healthcare roles have led to anxiety among some nurses about their legal responsibilities and accountabilities. This is partly because of a lack of education about legal principles that underpin healthcare delivery. This article explains the law in terms of standards of care, duty of care, vicarious liability and indemnity insurance.
Щирська, Ольга Василівна
Problems of inconsistency in interpretation of concepts “amortization”, “depreciation” and “deterioration” in legal documents have been considered. Elements of accounting policy in the part of depreciation in section of organizational, methodical and technical constituents have been determined.
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.
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
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...
Ivam Ricardo Peleias
Full Text Available Judicial reorganization, based on Brazilian Law 11.101/2005, has legal and accounting connections, and is responsible for studying the presence of Accountancy and accountants in six judicial processes, in two bankruptcy and judicial reorganization courts - Fórum João Mendes Jr. – São Paulo city, Brazil. It is a descriptive research, based on documental and content analysis, with the triangulation of interviews with judges, four legal administrators and the analysis of six processes by debtor companies. Accountancy appears in the analysed processes, through the financial statements joined by debtor companies. The accountants act as court appointed experts, helping judges and legal administrators. However, they do not act as managers. It was found the timid presence of Accountancy and accountants in the analyzed processes. Judicial reorganization is deferred without a deep accountant analysis of the joined financial statements, to help the debtor companies.
... 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,...
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  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...
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 ...
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...
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).
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...
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.
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.
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...
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....
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...
Full Text Available Globalization processes in the economy and the intensification of international payments require the active implementation of modern information and computer as well as telecommunication technologies by all economic agents, particularly in the sphere of money circulation. In this context, the issues concerning the usage of electronic money as means of payment become relevant, because their functioning requires not only appropriate technical and information support, but also proper institutional background. It will allow to ensure the correct reflection of Electronic money as objects of accounting, it will allow to form an adequate control system of corresponding electronic payments and generally facilitate the deshadowing of payment transactions. In this regard, within the present study authors have assessed the state of normative and legal support of regulation of accounting transactions for electronic money in Ukraine as well as in Poland as one of the closest strategic partners of Ukraine, whose experience can be used as a guide for our country in the reform of the national economy on the way to membership in EU. In addition, the prospects of implementation of positive experience of Poland in national practice have been determined.
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.
A. Naudé Fourie (Andria)
textabstractThere is a distinct place for legal doctrinal methods in legal- interdisciplinary research methodologies, but there is value to be had in expounding that place – in developing a deeper understanding, for instance, of what legal doctrinal analysis has to offer, wherein lies its limitation
... 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....
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...
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.
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.
Butler, William H; Monroe, Ashley; McCaffrey, Sarah
The Collaborative Forest Landscape Restoration Program (CFLRP), established in 2009, encourages collaborative landscape scale ecosystem restoration efforts on United States Forest Service (USFS) lands. Although the USFS employees have experience engaging in collaborative planning, CFLRP requires collaboration in implementation, a domain where little prior experience can be drawn on for guidance. The purpose of this research is to identify the ways in which CFLRP's collaborative participants and agency personnel conceptualize how stakeholders can contribute to implementation on landscape scale restoration projects, and to build theory on dynamics of collaborative implementation in environmental management. This research uses a grounded theory methodology to explore collaborative implementation from the perspectives and experiences of participants in landscapes selected as part of the CFLRP in 2010. Interviewees characterized collaborative implementation as encompassing three different types of activities: prioritization, enhancing treatments, and multiparty monitoring. The paper describes examples of activities in each of these categories and then identifies ways in which collaborative implementation in the context of CFLRP (1) is both hindered and enabled by overlapping legal mandates about agency collaboration, (2) creates opportunities for expanded accountability through informal and relational means, and, (3) creates feedback loops at multiple temporal and spatial scales through which monitoring information, prioritization, and implementation actions shape restoration work both within and across projects throughout the landscape creating more robust opportunities for adaptive management.
Butler, William H.; Monroe, Ashley; McCaffrey, Sarah
The Collaborative Forest Landscape Restoration Program (CFLRP), established in 2009, encourages collaborative landscape scale ecosystem restoration efforts on United States Forest Service (USFS) lands. Although the USFS employees have experience engaging in collaborative planning, CFLRP requires collaboration in implementation, a domain where little prior experience can be drawn on for guidance. The purpose of this research is to identify the ways in which CFLRP's collaborative participants and agency personnel conceptualize how stakeholders can contribute to implementation on landscape scale restoration projects, and to build theory on dynamics of collaborative implementation in environmental management. This research uses a grounded theory methodology to explore collaborative implementation from the perspectives and experiences of participants in landscapes selected as part of the CFLRP in 2010. Interviewees characterized collaborative implementation as encompassing three different types of activities: prioritization, enhancing treatments, and multiparty monitoring. The paper describes examples of activities in each of these categories and then identifies ways in which collaborative implementation in the context of CFLRP (1) is both hindered and enabled by overlapping legal mandates about agency collaboration, (2) creates opportunities for expanded accountability through informal and relational means, and, (3) creates feedback loops at multiple temporal and spatial scales through which monitoring information, prioritization, and implementation actions shape restoration work both within and across projects throughout the landscape creating more robust opportunities for adaptive management.
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.
Blume, Peter Erik
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 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...
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,…
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.
Cheung, Benjamin Y; Heine, Steven J
Much debate exists surrounding the applicability of genetic information in the courtroom, making the psychological processes underlying how people consider this information important to explore. This article addresses how people think about different kinds of causal explanations in legal decision-making contexts. Three studies involving a total of 600 Mechanical Turk and university participants found that genetic, versus environmental, explanations of criminal behavior lead people to view the applicability of various defense claims differently, perceive the perpetrator's mental state differently, and draw different causal attributions. Moreover, mediation and path analyses highlight the double-edged nature of genetic attributions-they simultaneously reduce people's perception of the perpetrator's sense of control while increasing people's tendencies to attribute the cause to internal factors and to expect the perpetrator to reoffend. These countervailing relations, in turn, predict sentencing in opposite directions, although no overall differences in sentencing or ultimate verdicts were found. PMID:26498975
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.
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.
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.
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.
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.
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.
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.
This paper is about the problem of investment for the fundamental pension insurance fund in personal accounts, from a legal point of view demonstrates the legitimacy of the Fund’ s investments, and in accordance with China’ s national conditions designed to fund investment objective system of legal relations and regulatory framework, principles and specific system.Legal obstacles to exclude personal account fund investments, provide reference for legislation.%本文针对基本养老保险个人账户基金投资问题，从法律角度论证了基金投资的正当性，并根据我国国情设计了基金投资的法律关系架构和监管的目标体系、原则和具体制度，以期排除个人账户基金投资的法律障碍，对立法提供借鉴。
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
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...
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 which embryos and foetuses are placed are much more complex. These categories are identified using Danish legislation as an example and on that basis the article extracts and identifies the different parameters that play a part in the legal categorisation of the human conceptus....
Minor girls are legally considered as incapable, under the authority of their parents. Difficulties can arise when a minor becomes pregnant. The law takes account of this situation: under certain conditions, she can decide by herself to undertake certain actions, medical or otherwise, without the consent of her parents. These include access to contraception, abortion or anonymous birth.
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.
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
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...
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.
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...
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 ...
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 all...
The aim of the chapter is to study the concept of paraphrase developed by Simonnæs for describing textual elements directed at non-experts in court decisions and intended to give insight into the legal argumentation of the court. Following a discussion of the concept of paraphrase I will study two...... 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...
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...
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...
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...
Department of Transportation — The Digital Audio Legal Recorder (DALR) provides the legal recording capability between air traffic controllers, pilots and ground-based air traffic control TRACONs...
Full Text Available Decreasing the number of materialised securities for the benefit of electronic securities has led to distinctions between commercial and legal opinions on securities transactions. Contemporary financial markets only trade electronic securities held in securities accounts. Securities law enhances adjustments to economic realities and not to legal principles. Discrepancies between economic realities and securities regulation should be resolved in order to find a balance between successfully functioning transactions of electronic securities and legal schemes which are based on transfers of physically existing assets, which include securities, as a result of the theory of incorporations, in certain legal regulations. This article is a theoretical and legal reflection on selected issues connected with the transfer of securities with reference to discrepancies between economic realities and legal regulations.
... TSP is notified in writing that the legal process has been appealed, and that the effect of the filing... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Processing legal processes. 1653.13... PROCESSES AFFECTING THRIFT SAVINGS PLAN ACCOUNTS Legal Process for the Enforcement of a Participant's...
... 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...
... 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...
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...
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....
ŢOGOE GRETI DANIELA
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.
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....
van Roermund, G.C.G.J.
This paper reflects on the idea of ‘visualization’ of legal rules as part of an account of rule following in action. Presenting an alternative to Van Schooten’s (Jurisprudence and communication. Deborah Charles, Liverpool, 2012) account of interpretation, I first distinguish between two modes of int
@@ 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.
Full Text Available Legal pluralism has become common currency in many contemporary debates on law and globalization. Its main claim is that a form of global legal pluralism represents both the most accurate description of law in times of globalization and the best normative option. On the descriptive level, global legal pluralism is considered more reliable than state-based accounts. On the normative level, global legal pluralism is understood as a possibility to open up the legal realm to previously unheard voices. This article assesses these claims against the background of classic legal-pluralist scholarship. After reconstructing the emergence of global legal pluralism and then examining its epistemic and normative versions, the last two sections identify the shortcoming of this approach by underlining the absence of what the authors call ‘a sense of self-suspicion’ in drawing the map of legalities in the global sphere. The main argument put forward is that global legal pluralism is oblivious of a few key insights offered by the founding fathers of classic legal pluralism.
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...
Markovits, Richard S.
Outlines content of a law-school course in legal scholarship, describes course mechanics, and reports on its success. A section explains why law students should be given additional instruction in jurisprudence, legal history, and social science. Discusses legal education's content and quality, effects of student-run law reviews, and…
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 ...
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...
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...
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.
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
Full Text Available In the Republic of Macedonia, international treaties ratified in accordance with the Constitution are considered part of the internal legal order and cannot be changed by an act of Parliament. This solution confirms the principle that international treaties have more legal authority than all the other legal acts, with the exception of the Constitution. This article aims to give an insight on the constitutional provisions that regulate the position of international treaties in the Macedonian legal order. It identifies its advantages and shortcomings and offers some solutions that might be taken into account by the lawgiver in the future. The article also analyses the profound impact that the European Convention on Human Rights has exerted on the substantial nature of the catalogue of fundamental rights and freedoms prescribed in the Constitution of the Republic of Macedonia.
... 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 to reflect changes that have occurred since the last publication of the Accounting Guide (the ``Guide'')...
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.
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…
In this article I will look into Corporate Legal Responsibility taking into account Levinas’s notion of infinite responsibility, as well as his understanding of ethical language. My account of Levinas’s philosophy will show that it challenges – breaking down – deeply entrenched distinctions in the dominant strands of moral philosophy, within which the theory of individual responsibility is embedded, such as between:(1) duty to others on the one hand and supererogation on the other; (2) perfec...
Chambliss, William; Scorza, Thomas
Presents two opposing viewpoints concerning the legalization of drugs. States that control efforts are not cost effective and suggests that legalization with efforts at education is a better course of action (W. Chambliss). The opposing argument contends that the cost in human suffering negates any savings in dollars gained through legalization…
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
, interviewing central participants in the pilot project, and by carrying out a small questionnaire based survey and a series of interviews with members of the letters’ target group. One of the most prevalent challenges addressed by the group was how to make sure to address legal matters properly. In my...... presentation, I will focus on how the group included legal matters in the new letters, and how the pilot project group involved legal advice in their considerations. I will also discuss how and when to introduce legal advice in the letter editing process, drawing on the experiences of the group members...... 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...
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,…
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
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.
Amir Syarifudin; Indah Febriani
Order of the universe and other objects can be described either by cosmology and physics. But from of the regularity of the object there in terms or aspect of irregularity or fractal (broken) that difficult to describe by Auklides and Calculus mathematical models. Benoit Medelbrot tried to explain the chaotic objects with fractal theory which basically a branch of mathematics. The fractal theory affect the view of the law that inspired Charles Sampford which then sparked a legal chaos theory....
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
Full Text Available Order of the universe and other objects can be described either by cosmology and physics. But from of the regularity of the object there in terms or aspect of irregularity or fractal (broken that difficult to describe by Auklides and Calculus mathematical models. Benoit Medelbrot tried to explain the chaotic objects with fractal theory which basically a branch of mathematics. The fractal theory affect the view of the law that inspired Charles Sampford which then sparked a legal chaos theory. The core of legal chaos theory is (1 social relationships , including the relationship established based on the relationship of forces (power relation, (2 the parties who make that relationship does not have the same strength or balance, and (3 at the time of execution of the respective relations based on their subjective opinions. Those three thing that is causing chaos. But the atmosphere of chaos that would eventually return to the regularity, because of the strength towing (strange attractor that in the area of law is the law and the power of the state. Chaos basically contained in the freedom -based relationship beyond the confines of order. When the towing force managed to recover the chaos so as to create harmony between order and freedom, the peace that one of the legal goal is achieved.
Savchenko M. S.
Full Text Available The authors of the article analyze the legal grounds of free legal assistance marking the novels of legislation regulated by the federal law “On free legal assistance in the Russian Federation” and problems connected with its realization. There were given the characteristics of subjects of state and non-state systems of free legal assistance in the article. The special attention is paid to the specificity of the activity of state and municipal agencies, legal clinics, non-state centers of free legal assistance. The authors consider the peculiarities of legislation of the subjects of the Russian Federation setting the guarantee of rights on getting of free legal assistance. The problems of legal assistance under the presenting of citizens’ interests in arbitrary courts, problems of legal clinics assistance quality, problems of legal provision of the activity of municipal legal agencies are analyzed in the article. Due to the practice of realization of legislation in the Krasnodar region there were made the conclusions on the reasonability of extending of the list of citizens’ categories having the right for free legal assistance and cases of such assistance, giving the compulsory authority to the agreement on free legal assistance; the introduction of the article on municipal legal agencies into the Federal law; working outs of standards of the activity of legal clinics and systems of preparations to the legal assistance of students and teachers
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)
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....
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...
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.
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.
Pincoffs, Edmund L.
Discusses educational accountability as the paradigm of performance contracting, presents some arguments for and against accountability, and discusses the goals of education and the responsibility of the teacher. (Author/PG)
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,...
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
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...
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.
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.
... 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...
Full Text Available The purpose of the given article is to explore, describe, compare andsum up the process of internationalization of financial accounting in Estonia in the period ofmarket economy. The research methods used comprised investigating specialist literature andvalid international and local standard documents. The data received from a questionnaireabout the influence of the latest amendments in acts on the administration of financialaccounting in companies, were used. Specialists’ opinion and estimates were used in drawingconclusions. The transition from planned economy to market economy actually meant thecreation of a new accounting system. At the same time the legal reform of accounting tookplace, which called for the preparation and enforcement of legal acts. The period under study(1918-2008 embodies respectively periods with little legislation, almost no legal requirements,enormous social changes and integration the Estonian accounting system into the internationalframework.
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...
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).
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)
United States Catholic Conference, Washington, DC.
The second step of implementation of the legalization program of the Immigration Reform and Control Act of 1986 (IRCA) began on November 7, 1988. This second step is the process by which undocumented immigrants, initially granted temporary residence, may adjust to their status change to permanent resident. Certain aspects of the adjustment are…
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)
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
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...
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。
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...
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 ...
Larsen, Aase Voldgaard
In this paper, focus is on mediation of legal knowledge between expert and layman in connection with German legal contracts. Focus is not, however, on the role of a classical mediator (e.g. a translator), but on knowledge mediation performed by the expert himself. This mediation of legal knowledge...... takes place in different ways. A survey among lawyers (Larsen 2009) showed that, concerning legal contracts, mediation of knowledge is largely performed by legal experts, i.e. lawyers, to their clients during personal consultations before the contract is signed. Many lawyers prefer to explain difficult...... for the layman. Some legal experts, however, take these problems into account and mediate the legal knowledge that the layman is expected to be lacking in the wording of the legal contract. Using methods of text analysis, this paper explores the ways in which this is done. On the one hand, it is seen...
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...
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...
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...
Legal institutions are critical for the development of market-based economies. This paper defines legal institutions and discusses different indicators to measure their quality and efficiency. It surveys a large historical and empirical literature showing the importance of legal institutions in expl
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.
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...
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...
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: http://dx.doi.org/10.12731/2218-7405-2013-4-16
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.
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.
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)
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.
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...
Helms, L B; Helms, C M
The use of affirmative action programs as part of the effort to increase the presence of minorities in medical education and the physician workforce has come under greater legal scrutiny. The authors describe the history of the legal theory behind affirmative action, giving examples from the evolving case law and from Department of Education guidelines. They identify legal pitfalls in the areas of admission and financial aid, including the categorization of students by race, racially disproportionate financial aid awards after accounting for need, racially disproportionate amounts of scholarships as opposed to loans, and, for public medical schools, differential treatment of out-of-state students based on race. Medical schools should be aware of this legal framework so that they can construct affirmative action programs that comply with the law while maintaining momentum toward diversification. PMID:9526449
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 ...
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...
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.
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
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“.
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
, they are entitled to family reunification. In this article, I introduce the concept of semi-legality to describe the situation whereby Pakistani transnational couples commute on a regular basis between their legal residences in Sweden and their places of work or networks of friends and family in Denmark....... The married couples subjected to this mobile lifestyle are always in a process of becoming illegal, which is the consequence of ‘overstaying’ in Denmark or ‘understaying’ in Sweden. Besides its legal aspects, a semi-legal status also has significant moral implications that not only restructure marriage...
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...
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...... & 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....
Habibzadeh, Mohammad Ja'far
The Principle of legality of crimes and punishments (nullum crimen, nulla poena sine lege) refers to the fact that an act is not considered a crime and deserves no punishment, unless the Legislator determines and announces the criminal title and its penalty before. The legality principle protects individual security by ensuring basic individual…
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)
Gutiérrez Vázquez, Edith Y; Parrado, Emilio A
In 2007 abortion was legalized in the Federal District of Mexico, making it the largest jurisdiction in Latin America, outside of Cuba, to allow women to have abortions on request during the first trimester of pregnancy. While the implications of the law for women's health and maternal mortality have been investigated, its potential association with fertility behavior has yet to be assessed. We examine metropolitan-area differences in overall and parity-specific childbearing, as well as the age pattern of childbearing between 2000 and 2010 to identify the contribution of abortion legalization to fertility in Mexico. Our statistical specification applies difference-in-difference regression methods that control for concomitant changes in other socioeconomic predictors of fertility to assess the differential influence of the law across age groups. In addition, we account for prior fertility levels and change to better separate the effect of the law from preceding trends. Overall, the evidence suggests a systematic association between abortion legalization and fertility. The law appears to have contributed to lower fertility in Mexico City compared to other metropolitan areas and prior trends. The influence is mostly visible among women aged 20-34 in connection with the transition to first and second child, with limited impact on teenage fertility. There is some evidence that its effect might be diffusing to the Greater Mexico City Metropolitan area.
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.
Friedrichs, David O.
Although personal narrative is a traditional and pervasive form of discourse, it is no longer the standard form of discourse in legal education. However, an emerging narrative jurisprudence suggesting inherent limitations of formal doctrinal and empirical analysis and promoting the legitimacy of the personal account, challenges this situation.…
N. van Eijk; J.P. Poort; P. Rutten
This contribution seeks to identify the short and long-term economic and cultural effects of file sharing on music, films and games, while taking into account the legal context and policy developments. The short-term implications examined concern direct costs and benefits to society, whereas the lon
Bast, Carol; Harrell, Susan W.
Legal citation, seemingly unchanged for years, has approached a crossroads. The year 2003 marked the publication of the second edition of the "ALWD Citation Manual: A Professional System of Citation." This new citation manual may soon be preferred over "The Bluebook: A Uniform System of Citation" as the primary reference in legal writing classes…
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...
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....
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…
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...
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...
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.
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.
Dmitry A. Verkhoturov; Andrey A. Verkhoturov
The article analyzes the differences in the national legal doctrines of the Asia-Pacific countries included in the Romano-Germanic legal family of legal systems. The article shows that various Pacific Rim countries of the same legal family have substantial differences between national legal systems. The article also identifies main trends of comparative legal studies development in these countries.
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,…
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
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...
This thesis is a preliminary study of American legal culture. Nowadays more and more scholars see the importance of legal culture and do studies on it. The author selects a number of American legal TV plays and movies; analyzes their topics, main characters, and plots; then finds out why United States adopt the legal system; what kind of legal culture it has; and how the legal culture is reflected in those movies and TV plays. The author hopes this thesis can work not only as an insight into the American legal culture, but also a source of reference for china to improve its legal system.
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
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)
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...
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
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
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.
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
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.
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’ ...
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...
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.
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.
There are differences between legal English and general English. Legal English relates to the legal profession. Law needs to maintain the impression of seriousness, standardization, accuracy and objectiveness, and as a result, legal English also has these characteristics. Compared to general everyday English, the application of legal English vocabulary requires consider-ation of these characteristics. In the translation of legal content, attention is also needed to be paid to the characteristics of foren-sic linguistics. Standardized legal terms are used in the translation of legal regulations and other content to keep the characteris-tics of faithfulness, accuracy, smoothness and consistency. In this paper, legal English vocabulary is discussed based on its char-acteristics, as well as the method of translation of legal content. For practical translation of legal English, translation methods in-clude literal translation, free translation and addition and omission. These methods are briefly discussed in this paper.
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.
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...
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...
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.
@@ The present legal system dates back to the late 1970s. The Sino-Foreign Equity Joint Venture (JV) Law of 1979 was the first step towards creating laws to meet the changing political and economic landscape.
Full Text Available In some legal surroundings telepathology is considered a breach of registrational barriers. The recommendation of the G 8 states in Europe for required legislation in telemedicine suggests to recognise that the localization of the remote health care professional defines the site not only of licensure but also of liability. This approach must be considered helpful, since it can solve many problems brought about by the doubtful results of private international law and conventions like the European Union (EU and Lugano Convention. Under today's conditions in private international law it must be considered essential to agree upon a choice of law and stipulate a court of jurisdiction when doing telepathology. However, the opposing aims of insuring the patients claims and avoiding jurisdictions that exceed the local expectations of the medical professional must be reconciled. Data protection and data security are other crucial topics that require attention. Generally speaking, the principles of minimum data exchange, anonymity, pseudonymity and cryptography must be established as a basis for all telepathology procedures. Only when personal data is needed, its use can be legitimated. Written consent of the patient is advised. To guarantee a cross‐border security level the regulations of the EU‐Data Protection Directive need to be transformed into national law. In practise, cross‐border dataflow shall only take place where the security level can be maintained even within the other country. Finally, reimbursement questions must be answered to establish a sound economical basis for telepathology. The spatial distance between the participants may yield the question, whether the service has been rendered to an extent necessary and sufficient for reimbursement. If reimbursement takes place on a cross‐border or cross‐regional level, severe disturbances of the health systems can occur. Regulation schemes or treaties need therefore to be developed to
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...
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...
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...
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 ...
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.
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.
Full Text Available This article aims to identify the difficulties and find approaches in translating legal texts which involve a lot of different types of translation problems. The translator has the task to discover proper strategies to render the translated text comprehensible for the reader in the target language simultaneously reflecting the unique character of the legal system from the source language country. Some of the necessary strategies which the translator should take into account are: the borrowing of original terms, the naturalization of specific terms into the target language, the language calques usage, or the introduction of descriptive translation. Even if a translator tries to solve any difficulty when he translates a legal text, he must maintain the source culture characteristics and do not deprive the texts of their specific character.
Ruiter, Dick W.P.
The author offers a general definition of legal institutions. A distinction between institutional legal concepts, legal institutions and social institutions makes it possible to define legal institutions as systems of valid presentations of what must occur in social reality in order that the former
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.
Berlingher Remus Daniel
Full Text Available 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 legal entities in Romania, as well as the rights and obligations of foreign legal entities residing in our country.
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.
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.
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...
Sigurbjörg Lára Kristinsdóttir 1991
The debate on whether or not cannabis should be legalized has been growing in recent years. The legality of cannabis varies from country to country. Possession of cannabis have been decriminalized or legalized in numerous countries. The main aim of the present study was to examine both what characterizes those who are in favor of cannabis legalization and the potential effect on the community and cannabis consumption if cannabis would be legalized. The participants were 1198 obtained from an ...
Seltzer, J A
Family membership and household composition do not always coincide. Joint legal custody after divorce formalizes the relationship between fathers and children who live apart. Policymakers hope that explicit acknowledgment of nonresident fathers' rights and responsibilities will increase their involvement with their children. I use prospective data from the National Survey of Families and Households to examine the association between joint legal custody and two aspects of nonresident fathers' contributions to their children--the frequency of visits between fathers and children and child-support payments. The analysis examines approximately 160 families in which parents divorced between interviews conducted for Wave 1 (1987-1988) and Wave 2 (1992-1994) of the survey. I investigate the effects of joint legal custody holding constant physical custody or replacement by restricting the analysis to children who live with their mothers most of the year. Controlling for socioeconomic status and the quality of family relationships before separation, fathers with joint legal custody see their children more frequently and have more overnight visits than do other fathers. The positive effect of joint legal custody on frequency of visits persists once unobserved differences among families are taken into account. Although fathers with joint legal custody pay more child support than those without joint legal custody, this difference lacks statistical significance when other family characteristics are taken into account. These findings support the view that joint legal custody may encourage some aspects of paternal involvement after divorce.
Full Text Available Cybercrime has become a global phenomenon, which is causing more harm to individual citizens, organizations, society and the state. Most countries in the world compare cybercrime with offences such as terrorism and drug trafficking due to its risks and profitability. Cybersecurity is the central category to fight cybercrime in cyberspace. Therefore, the strategic legal regulation of cybersecurity is one of the most relevant problems in EU, including Lithuania. So far cybersecurity legal regulation analysis in scientific literature has been rather limited. The European Commission, together with the High Representative of the Union for Foreign Affairs and Security Policy, has published a cybersecurity strategy alongside a Commission proposed directive on network and information security (NIS. The cybersecurity strategy – “An Open, Safe and Secure Cyberspace” - represents the EU’s comprehensive vision on how best to prevent and respond to cyber disruptions and attacks. The purpose of its is to further European values of freedom and democracy and ensure the digital economy can safely grow. Specific actions are aimed at enhancing cyber resilience of information systems, reducing cybercrime and strengthening EU international cyber-security policy and cyber defence. The main goal of the paper is to analyze and compare the EU cybersecurity strategy and experience of several foreign countries with the strategic legal regulation of cybersecurity in Lithuania. The article consists of four parts. The first part dealt with the EU cybersecurity strategy. The second part of the article examines the comparative aspect of foreign cybersecurity strategic legal regulation. The third part deals with attempts in Lithuania to draft cybersecurity law and the holistic approach of cybersecurity legal regulation. The fourth part examines Lithuanian cybersecurity strategy and comments on the main probleas related with the strategy. Several different approaches
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
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)
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
Action Accounting ‘ Untying the Accountancy Know’ is an innovative cross-faculty collaboration to develop e-learning activities to enhance and improve the learning experiences of students. The cross-faculty Action Accounting project team was established in 2008 and includes accountancy lecturers from the College of Business and the College of Arts and Tourism as well as members of the Learning Support Services and the Learning Teaching & Technology Centre. Accounting lecturers had observed...
Hvingel, Line Træholt; Aunsborg, Christian; Christensen, Finn Kjær;
Traditionally, and by law, new urban areas in Denmark are regulated and planned through legally binding local plans. Recently a tendency has occurred: The municipalities make the legally binding local plans quite open for future adjustment, and they are using a substantial amount of ‘empowerment......, which seem to be beyond the scope of the Danish Planning Act. This paper deals with this problem through case studies and a legal analysis of present law. If the combination of the legally binding local plan and subsequent added requirements is misused, it will weaken the legal rights of the citizens...... the considerations of legal rights, the extend of the legal use of empowerment provisions and the combination of the use of legal binding local plans and other legal instruments such as easements and sales agreements....
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
of the 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 future...
Macías Dorissa, Marta Pilar; Muiño Vázquez, Flora
After adoption of International Financial Reporting Standards (IFRS) for consolidated financial statements by European listed companies, a number of European countries still require the use of local standards in the preparation of legal entity financial statements. This study investigates whether this requirement can be explained by a low demand for high quality financial reporting and an orientation of accounting toward the fulfilment of regulatory needs in these countries. Specifically, usi...
In this article, author Michel Rochette of the Bank's Risk-Management Unit briefly describes the initiatives undertaken to identify, analyze, model, and manage the principal risks inherent in the transactions of the Exchange Fund Account (EFA), where the international reserves of the federal government are held. The author focuses on five types of risk: credit risk, market risk, liquidity risk, operational risk, and legal risk. In addition, the author presents the risk-management principles u...
The importance of family and ensuring its social protection are indisputable in any society. It is the reason why in this paper we plan to create an overall picture of how social protection is achieved through family allowances and other social benefits, as well as the role of accounting in this process. Thus, we considered appropriate to present the institutional and legal frameworks for the social protection of the family thorough family allowances and additional social benefits related to ...
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...
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...
The purpose of this paper is to explore the significance for legal thought of recent developments in evolutionary theory which are associated with the notion of 'memetics'. 'Memetics' aims to account for processes of cultural transmission and change using a version of the 'genetic metaphor'. This is the idea that patterns of cultural evolution are closely analogous to those which occur in the natural world as a result of the interaction between genes, organisms and environments. At a further,...
The present paper argues the inclusion of powerful, international NSAs in the category of 'international legal persons.' The argument builds on the generally accepted idea that for the purpose of both the protection and the accountability of entities within the international legal system, these shou
ANA - MARIA MALAESCU; VIRGIL - ION POPOVICI
Management has a very important role in the functioning of companies, regardless of their form of organization. Financial accounting management ensures the knowledge of legal norms regulating the accounting activity, its optimal organization, the use, management and permanent tracking of making use of funds on the basis of maximum profit and the analysis and providing the necessary capital for the next period, which is established on choosing the optimal variant. Accounting information is par...
ANA - MARIA MĂLĂESCU; VIRGIL - ION POPOVICI
Management has a very important role in the functioning of companies, regardless of their form of organization. Financial accounting management ensures the knowledge of legal norms regulating the accounting activity, its optimal organization, the use, management and permanent tracking of making use of funds on the basis of maximum profit and the analysis and providing the necessary capital for the next period, which is established on choosing the optimal variant. Accounting inform...
The dissertation at hand focuses on the enforcement of accounting standards in Germany. The legal basis of the external enforcement of accounting standards in Germany was created by the „Bilanzkontrollgesetz” (Financial Reporting Enforcement Act) at the end of 2004. An enforcement mechanism was installed to enforce accounting standard compliance by regular reviews of disclosed financial statements. The system was established as implementation of EU guidelines. Since 2005, International Financ...
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
Шпак, Валентин Аркадійович
Organization of financial accounting that is grounded on principles of financial reporting has been considered. The relation between accounting objects and accounts has been researched. Approaches towards solving problems of organization of financial accounting have been described.
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.
Full Text Available This article describes the inheritance of electronic payment accounts (wallets, such as Yandex Money, WebMoney, and similar. In terms of safety and ease, electronic money calculation is the most promising calculation method in Internet. Payments with non-cash settlements are much more beneficial from all points of view. They greatly accelerate the payment process, simplify it, and help to reduce transaction costs. This is most clearly seen in the example, where the buyer and seller are located in a distance from each other in different countries. In development of the electronic money and online money transactions, a question occurs about the legal aspects and the rights of the heirs of the electronic payment accounts. This topic is relevant today, as almost every person every day faces in the electronic payments, but not everyone knows what they are and how they operate. The main objective of the study is to determine the legal status of the electronic payment accounts and the possibility of their inheritance by law. A lot of scientists devoted their works to the problems of studying the theoretical foundations of the electronic payment system, its place and role in the financial system, and its development. However, for the first time the legal matter of inheritance is considered from the practical aspect, wherein the novelty of the present study lays. The article concludes on the need to verify the owner of the electronic wallet for the rights of his heirs.
Historical and theoretical inquiries into the function of accounting have provided fruitful insights into social responsibility of accounting, which is, and should be, based on accounts kept through everyday accounting activities. However, at the current stage of capitalist accounting, keeping accounts is often regarded as merely a preparatory process for creating financial statements at the end of an accounting period. Thus, discussions on the social responsibility of accounting tend to conc...
Explores the more purely theoretical side of the legal scholar's vocation, using Max Weber's text on the scholar's role titled "Science as a Vocation." Discusses the consequences of the tension between law schools' generalist "pretensions" and increasingly specialist character, and Weber's fact/value distinction. (EV)
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.
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)
Daskalopulu, Aspassia; Sergot, Marek
The paper outlines ongoing research on logic-based tools for the analysis and representation of legal contracts of the kind frequently encountered in large-scale engineering projects and complex, long-term trading agreements. We consider both contract formation and contract performance, in each case identifying the representational issues and the prospects for providing automated support tools.
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…
Babín Vich, Francisco de Asís
The debate over drug legalization appears frequently in the media as a potential solution to issues such as drug trafficking and other problems related to drug use. In Spain, private consumption or even the production of small quantities of certain plants, whose active ingredients are considered illegal drugs, if clearly for own consumption are not practices criminalized by any law. In addition, a drug addict is considered a person who is ill. Although it has not always been like that even in the countries that have called for this debate, where at times the law prosecutes consumers. The population of our country, according to the views expressed in the opinion polls, prefer to increase preventive measures, foster the treatment freely assumed by drug addicts and make stricter the repression on drug trafficking. Therefore, when speaking of "legalization" we should be scrupulous with the semantics; legalize and decriminalize are not the same, it is not the same decriminalize consumption than decriminalize trafficking, neither is the same decriminalize private consumption than public consumption. Decriminalize private consumption is a fact in our country. Beyond this, we advocate for the strict need to analyze from a scientific perspective the hypothetical benefits that would result from drug legalization. Certainly, from the public health perspective, they are hard to find. We believe that the same logic applied to tobacco, increasing the restrictions on its use, is the path to follow with any addictive substance.
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.
ŢOGOE GRETI DANIELA; AVRAM MARIOARA; AVRAM COSTIN DANIEL
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 thr...
Full Text Available The article analyses recent European experience in applying new managerial mechanisms of accountability to justice systems. A common outcome has been a confrontation between demands for accountability faced with appeals to judicial independence. We analyse the traditional forms of legal (or judicial and managerial accountability, identifying the source of the values on which each is based, and the consequences of each. This highlights the different epistemic orientation: the legal system deals with individual cases and the proper application of the law, the managerial system with aggregate of activity, outputs, and expenditure. To overcome the stalemate that so often results, we review the concept of accountability, drawing attention to the breadth of values and interests to which courts must respond. We further note that independence is not an end in itself, but must be appreciated instead as the guarantee of judicial impartiality. We are then in a position to compare different European case studies of implementation of new mechanisms of accountability with the goals and values of the justice system. Poor efforts are typically ritualistic zero-sum games, devoting increasing amounts of energy to measurement while losing sight of why anything is being measured. Successful review mechanisms bring together various interested parties to identify important outcomes that are readily measurable and capable of improvement.
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.
Boer, A. de; Di Bello, M.; Berg, van den, W.; Gordon, T; Förhécz, A.; Vas, R.
The main technical objectives of work package 1 are to develop a first version of a Legal Knowledge Interchange Format (LKIF), building upon emerging XML-based standards of the Semantic Web, including RDF and OWL, and Application Program Interfaces (APIs) for interacting with legal knowledge systems. The LKIF will apply the state of the art in the field of Artificial Intelligence and Law, taking into account business and application requirements. This deliverable reports on the specification ...
Müller, Kai-Uwe; Steiner, Viktor
In view of rising wage inequality and increasing poverty, the introduction of a legal minimum wage has recently become an important policy issue in Germany. We analyze the distributional effects of the introduction of a nationwide legal minimum wage of 7.5 per hour on the basis of a microsimulation model which accounts for the complex interactions between individual wages, the tax-benefit system and net household incomes. Simulation results show that the minimum wage would be rather ineffec...
In the following paper a conceptual framework of the owner’s responsibility is created in order to study the transgenerational legal-economic ownership in the family business. Responsible ownership involves a sense of accountability and entrepreneurship to some extent. However, legal and social responsibilities naturally supplement each other in the family firm. Owners by means of personal relationships and financial guarantees are responsible for carrying out daily business operations and ma...
Utrero González, Natalia
This paper investigates the effects that economic regulations have on firm growth. There is substantial evidence of a positive relationship between the level of financial development and economic growth. Little is known, about the role played by the legal structure affecting firm decision making on growth. We analyse banking regulation, disclosure requirements, company and bankruptcy laws, accountancy norms and rules about market competition. We find evidence that the efficiency of the legal ...
BADEA ELENA CODRUTA
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...
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...
Full Text Available Accounting of public institutions is an area in the middle of change, at the beginning of the year 2104 being recorded changes are consistent with significant impact on such areas, general, accounting. Given that the transformation process of how reporting is in progress, I found it helpful to attend a study aiming at the transformation imposed by the new legislative package, but what are the main issues that might affect implementation of the project. We have identified three directions by which the Ministry of public finance requires changing, such as: adaptation of the chart of accounts used by public entities, the creation of a national system of monitoring, reporting, verification and control of the financial statements, legal commitments and budgets of public entities and increasing training of Heads of financial and accounting departments. This structure is designed and realized study.
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 ...
Full Text Available The legal norm is a legal normative judgment in a normative proposition logical form, expressed in a grammatical sentence. It is not the grammatical sentences, neither the propositional forms which are legal, but the normative judgment that gives particular significance to the general form and cognitive value to the information embedded in the grammatical propositional construct.
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.
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…
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
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…
Meyer, John W.
Legalization here refers to the introduction into the educational system of new legal rules, emanating from outside the routine channels of educational management. It includes general legal rules from legislation, from the courts, or from higher administrative levels. The key to the definition is lack of integration of the new rules with the main…
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...
This annotated bibliography of literature on public access to legal information is categorized into three sections: public access to legal information and materials in law libraries, access in non-law libraries, and non-prison libraries' responsibility to provide legal information to prisoners. (CLB)
A. Boer; T. van Engers
To address agility in public administration, we have developed a knowledge acquisition infrastructure for legal knowledge, based on an implementation-oriented conceptualization of the legal system. Our objective is to reframe legal knowledge as a knowledge source in a design-oriented task ontology,
... directly to the U.S. Attorney. Because of the unique legal system in the Trust Territories, all cases over... 33 Navigation and Navigable Waters 3 2010-07-01 2010-07-01 false Legal action. 326.5 Section 326.5... § 326.5 Legal action. (a) General. For cases the district engineer determines to be appropriate, he...
Full Text Available The movement of people, goods, money, intellectual property and ideas, nowadays is a normal phenomenon and important characteristic of the contemporary world, and certainly would be characteristic for the future, even in a greater extent, when we consider the fact that globalization today is one of the phenomena that has swept across the globe. Knowing the fact that the intensification of legal relations with a foreign element as to the type and for the content imposes various problems of law, which greatly appears repeatedly and stretches in a new form and new dimension, so today in terms of development contemporary society in general, there are no legal areas where no foreign element appears. For this reason, taking into account the development and intensification of legal relations with a foreign element, especially in the late twentieth century, with the dissolution of a significant number of countries and the creation of new states there are new situations created, which seek diverse solutions that would answer the interests of legal entities, which should be in accordance with the principles of the international community and for this reason a study of this topic will be analyzed.
Full Text Available The fiscal anti-fraud control has been regulated quite recently, by the Government Emergency Ordinance No. 74/2013, adopted in the context of the implementation of the “Project for the modernization of the fiscal administration” and the intensification of the fight against tax evasion. On the basis of the legal norms applying to it, of specialized doctrine and legal literature, the present work aims to approach fiscal control from various perspectives – organization, enforcement and definition of legal accountability – so as to point at the same time its specific forms, in relation to other similar control forms. Moreover, the present work will also analyse the novelty elements which the law brings, so as to create a specific technical support for the authorities, regarding those case laws having as object the economic-financial frauds. The current study aims to delineate the legal regime of this control form, which we consider a specialized activity, organized within the National Agency of Fiscal Administration and performed with the specific target of control, so as to prevent, acknowledge and fight tax evasion. At the same time, the present study is useful under the present circumstances, in which fiscal fraud has become more intense, becoming a phenomenon, but also because fiscal fraud has incidence upon other field of economic and financial interest.
Beran, Roy G
Some consider the terms "forensic" and "legal" medicine to be synonymous but this is counter to the title of the Faculty of Forensic and Legal Medicine or the dual strands for progression to fellowship of the Australian College of Legal Medicine. The paper examines a very brief historical background to legal medicine and develops a definition of the strands thereof, namely legal and forensic medicine. It demonstrates that the two are different components of the application of medical knowledge upon the legal system. Legal medicine has greater relevance to civil and tort law, impacting upon patient care, whereas forensic medicine relates to criminal law and damage to, or by, patients.
Caroline Lydia Hart
Full Text Available Since 2007 the Legal Profession Act 2007 (Qld has offered legal practitioners a wider choice of business structure other than sole practitioner or partnership, to include incorporated legal practice ('ILP' or multidisciplinary partnership. In particular the use of ILPs offers legal practitioners a range of benefits in terms of operating a law firm consistent with business management practices. The status of ILP however comes at a cost of putting in place 'appropriate management systems'. This paper refers to the legislation and the literature on the range of business structures, before giving an insight into the actual choice of business structures used by Queensland regional, rural and remote legal practitioners. What is the awareness of the new business structures? And are there factors inhibiting RRR legal practitioners from their use? This paper draws on over 30 interviews with sole practitioners, partners and legal practitioner directors about their choice of business structure.
Full Text Available The legal technique was initially developed as a kind of “interpreter” for the legislative will in the legal language using a specific ingenuity of legal engineering. Historically, the theoretical base of the legal technique was formed on a phased basis, essentially stimulated by state reforms, social transformations, and active legislation systematization. It should be mentioned here that legal technique is a distinctive category reflecting the political, economic, and legal situation in the historical period of a certain state development, but being extra-national in itself.The resource harmonization of the legal technique within the European legal framework means norm-setting regulations, coordination, and elaboration of common recommendations for the European countries. The cooperation in the legal technique standards harmonization will require the all-European cooperation to the new level as far as legal standards, human rights, democratic development, legitimacy and cultural cooperation are concerned.
Massuelle, M.H. [Inst. de Protection et de Surete Nucleaire, Fontenay aux Roses (France)
In France, it was only recently that cases related to high radon concentrations in dwellings received substantial publicity. This irruption of radon as a public health issue came with the general progress of scientific knowledge and the availability of a research capacity in France able to develop expertise. We are interested here in the legal implications of issues that arise from the lag between the activity of expertsand the regulatory activity in the domain of radon. We use the term expertise very broadly, to cover the practical application of research findings, the relation of the researchers with the community, and finally the acts by which experts provide their knowledge to the community. We first examine the course by which science developed the radon issue and the way they organized to move from research to expertise; here we try to characterize the various needs for radon expertise. We then discuss the legal difficulties associated with radon expertise.
Full Text Available Mediation is a language activity that has been unjustly neglected when preparing law students for their future professional careers. When trained in a professional context, students need to develop and improve complex communicative skills. These include not only the traditional language skills such as reading, writing, listening and speaking, but also more advanced skills such as summarizing, providing definitions, changing registers etc. All these are involved in the students’ acquisition of ‘soft skills’ that are particularly important for students of law since much of their future work involves interpersonal lawyer-client interaction. This article argues that mediation is a crucial (though previously underestimated skill and that law-oriented ESP instruction should provide training aimed at developing this skill. Showing a practical application of this approach, the paper demonstrates that mediation can be successfully integrated in the legal English syllabus and make the learning of legal English more effective.
This paper examines the concept of digital identity which the author asserts is now evident in the United Kingdom as a consequence of the Identity Cards Act (UK) 2006 and the National Identity Scheme it establishes. The nature and functions of the concept, particularly the set of information which constitutes an individual’s transactional identity, are examined. The paper then considers the central question of who, or what, is the legal person in a transaction i.e. who or what enters into legal relations. The analysis presents some intriguing results which were almost certainly not envisaged by the legislature. The implications extend beyond the United Kingdom to similar schemes in other jurisdictions, and to countries, like Australia, which may implement such a scheme.
Dijkhuizen, Marjoleine Amma; Wieringa, Frank Tammo; Soekarjo, Damayanti D;
Food fortification is a cost-effective, powerful, and sustainable strategy to combat micronutrient deficiency, with the potential to reach large sections of the population with minimal cost and effort. However, the implementation of food fortification on a systematic and large scale, for instance...... of food fortification programs, as it shapes to a large extent the implementation of food fortification. The legal framework is instrumental to ensure the quality, safety, availability, cost-effectiveness, and sustainability of food fortification. In the first place, the legal framework should specify...... the fortificants and fortification levels, as well as the food vehicles and the fortification procedures. In addition, it should ensure the commitment of policy makers and producers to fortification, regulate the costing, describe and ensure information and communication such as product labeling integrate social...
Introduction of a nuclear program requires the establishment of an adequate legal framework as solutions to the problems posed by the use of nuclear energy are not included in Common Law. As far as Spain is concerned, legislation is capable of dealing with the main problems posed in this field. Spain is a Contracting Party in several International Conventions and participates in International Organizations related to this area and takes their recommendations into account when revising its national legislation. Specific Spanish legislation is constituted by Law 25/1964, of April 29th, on Nuclear Energy, which outlines the legal system regarding nuclear energy, and regulates all aspects which refer to same, from the competent organisms and authorities to the sanctions to be imposed for non-fulfilment of the provisions. In order to offer sufficient flexibility, so that it can be adapted to specific circumstances, the Law's provisions are very ample and development is foreseen by means of regulations. So far, two Regulations have been published: Regulation relating to Coverage of Risk of Nuclear Damage, which refers to Civil Responsibility and its Coverage; and Regulation relating to Nuclear and Radioactive Installations, which refers to the authorization and license system. At the present time, the Regulation relating to Radiation Protection is being elaborated and it will replace the present Radiation Protection Ordinances. In addition to the foregoing, reference is made to others which, although they are not specifically ''nuclear'', they include precepts related to this question, such as the Regulation regarding Nuisance, Unhealthy or Dangerous Industries or some Labor Law provisions
Pikee Saxena; Archana Mishra; Sonia Malik
Surrogacy refers to a contract in which a woman carries a pregnancy “for” another couple. Number of infertile couples from all over the World approach India where commercial surrogacy is legal. Although this arrangement appears to be beneficial for all parties concerned,there are certain delicate issues which need to be addressed through carefully framed laws in order to protect the rights of the surrogate mother and the intended parents.
Saxena, Pikee; Mishra, Archana; Malik, Sonia
Surrogacy refers to a contract in which a woman carries a pregnancy “for” another couple. Number of infertile couples from all over the World approach India where commercial surrogacy is legal. Although this arrangement appears to be beneficial for all parties concerned,there are certain delicate issues which need to be addressed through carefully framed laws in order to protect the rights of the surrogate mother and the intended parents. PMID:23293432
Luis Alberto Kvitko
Full Text Available En el presente trabajo se expone la evolución histórica del concepto de Medicina Legal y cómo ha sido aplicado en diversos contextos. Se resalta la labor del perito como un experto, separándolo de lo que habitualmente es considerado cuando declara en un juicio: un simple testigo. Precisamente existen marcadas diferencias entre éste y un perito, el cual debe poseer una gran cantidad de valores éticos, morales y sociales para no deformar la verdad de los hechos. Asimismo, se sugiere cuáles deben ser las partes que debe poseer una peritación médico legal para que tenga un adecuado valor como instrumento probatorio durante un proceso judicial. Todo lo anterior siempre con el fin de mejorar la Administración de JusticiaThe present work describes the historical evolution of the concept of Legal Medicine and as has been applied in various contexts. It highlights the work of the proficient such as an expert, away from what is usually considered when declared in a trial: a simple witness. Precisely there are marked differences between this witness and an expert, which must have a great amount of ethical, moral and social values not to deform the truth of the facts. It also suggests what should be the actions that you must possess as a legal medicine proficient, to have an adequate evidentiary value as a tool during a judicial process; and improving the administration of justice
Association of Southeast Asian Nations (ASEAN) is a regional organization in the countries of Southeast Asia established in Bangkok, Thailand, on August 8, 1967 (the Bangkok Declaration) by Indonesia, Malaysia, Philippines, Singapore, and Thailand. One form of cooperation that could further encourage the establishment of ASEAN's goal was legal cooperation. This was because, this cooperation could further strengthen cooperation in politics, economy, social and culture in Southeast Asia. ...
Saxena, Pikee; Mishra, Archana; Malik, Sonia
Surrogacy refers to a contract in which a woman carries a pregnancy "for" another couple. Number of infertile couples from all over the World approach India where commercial surrogacy is legal. Although this arrangement appears to be beneficial for all parties concerned,there are certain delicate issues which need to be addressed through carefully framed laws in order to protect the rights of the surrogate mother and the intended parents. PMID:23293432
Juan Carlos Hatchondo; Leonardo Martinez
Foreign investment is typically considered an important source of growth for developing countries. This article describes the legal protection granted to foreign investors and its enforcement mechanisms. Governments have signed international investment agreements intended to protect foreign investors from the risk of expropriation and have increasingly chosen to issue sovereign debt in international financial centers, which expose defaulting governments to litigations in foreign national cour...
Full Text Available Surrogacy refers to a contract in which a woman carries a pregnancy "for"another couple. Number of infertile couples from all over the World approach India where commercial surrogacy is legal. Although this arrangement appears to be beneficial for all parties concerned,there are certain delicate issues which need to be addressed through carefully framed laws in order to protect the rights of the surrogate mother and the intended parents.
IN a theft case cracked in Guiyang City, Guizhou Province, the seven juvenile delinquents involved were mainly junior middle school students around 13 to 14 years old. What are the legal rights they can enjoy when brought to trial? It is clearly defined in the Law of the People's Republic of China for the Protection of Minors enforced on September 4, 1991. Minors refers to citizens below the age of 18.
Schöpfel, Joachim; Lipinski, Tomas A
International audience The paper provides insight into legal issues of grey literature. Based on a short overview of recent studies on grey literature and intellectual property, it suggests a typology of copyright protection for grey literature, in particular for PhD and Master's theses, reports, conference papers, working papers, datasets and preprints. New trends in copyright and scientific communication are mentioned in so far as grey literature is concerned: digital rights, creative co...
Florencio, P S; Ramanathan, E D
Scientists agree on the need for robust public health safeguards to accompany the imminent introduction of xenotransplantation--clinical transplantation of animal tissue into humans. To protect society in the event of emerging infectious diseases, governments must devise a legally effective means of ensuring compliance with such safeguards. Neither consent law, the law of contracts, nor existing public health legislation can adequately enforce such compliance. Consent law serves as a mechanism of communicating the momentary waiver of legal rights, not as a durable enforcement doctrine. Because it would be essential for recipients personally to comply with public safety measures, the law of contracts would also be unable to compel compliance. Existing public health legislation would also likely be ineffective because it would need to be substantially amended to incorporate the heightened powers necessary for the periodic examination of asymptomatic xenotransplant recipients. Xenotransplantation-specific legislation would be a legally effective means of enforcing public health safeguards since it could require conforming behaviors and could impose monetary fines on those recipients who, having benefited from life-saving intervention, fail to comply. This Article argues that legislation implementing a post-xenotransplantation surveillance system should withstand constitutional scrutiny because it would not be discriminatory and because, although it would violate fundamental rights of recipients, such violations would be justified under existing constitutional doctrines. PMID:15212014
The functions and activities of the Brazilian-Argentine Agency for the Accounting and Control of Nuclear Materials (ABACC) accounting area is outlined together with a detailed description of the nuclear accounting system used by the bilateral organization
Elionai Dias Soares
Full Text Available OBJECTIVE: The aim of this study was to review the use of orthodontic records (OTR's by Brazilian orthodontists and propose a behavioral approach from a legal point of view, drawing on their interpersonal relationship with their patients. METHODS: A statistical cross-analysis was performed to compare five groups. A sixth group was created comprising the intersection of the responses provided by the five aforementioned groups. RESULTS: The results demonstrate that 42.2% of orthodontists require initial and final records and keep orthodontic records throughout their professional career; 13.9% duplicate the initial records and consider patients as the lawful owners of these documents; 19.5% make use of a medical history questionnaire, to be duly signed by all patients; 5.4% acknowledge that the decision to undergo treatment is ultimately the patient's, and, therefore, an alternative response "not perform the treatment" should be included in the questionnaire; 24% recognize the importance of the Consumer Protection Code (CPC, regard the provision of orthodontic services as an obligation of means; and explain to the patient the risks involved in orthodontic practice. Among the 1,469 orthodontists researched, 0% simultaneously took into account all aspects of this study. CONCLUSION: It was concluded that Brazilian orthodontists adopt a mistaken legal, professional and behavioral attitude, neglecting to build patient's orthodontic record with due care and in accordance with the law, which makes them vulnerable to patient disputes, contentious or otherwise.
Full Text Available The disciplinary accountability of the personnel from the local public administration isdifferently regulated, depending on the personnel category. The disciplinary accountability of the civilservants is an administrative-disciplinary accountability regulated by the Law no. 188/1999 concerningthe Status of the civil servants and can take place only under the circumstances stipulated by law, whilethe disciplinary accountability of the persons hired on the basis of the individual work contract isregulated by the Work Law, Law no. 53/2003 and can take place only under the circumstances stipulatedby this law. The only basis of the disciplinary responsibility is the disciplinary infringement, that in factrepresents a deed related to work, a deed consisting in an action or inaction carried out with guilt by theemployee, through which this one broke the legal norms, the internal regulations, the individual workcontract or the applicable collective work contract, the orders and the legal dispositions of the hierarchicalsuperiors (Law no. 53/2003, Art. 263, Paragr. 2.
Department of Transportation — Delphi accounts receivable module contains the following data elements, but are not limited to customer information, cash receipts, line of accounting details, bill...
William C Handorf; J. Minor Sachlis
Real estate lenders are required to account for troubled real estate loans under guidance provided by generally accepted accounting principles (GAAP). GAAP prescribes that cash flows of a troubled loan be discounted at a rate substantially different than financial theory indicates. The accounting model can lead to poor economic decisions and may encourage creditors to restructure problem loans, rather than pursuing other legal remedies.
Analysis of the simplified form of accounting with taking into consideration of the latest changes of the legal rules is presented and the peculiarities of the technology of accounting process in connection with putting into operation of Tax Code of Ukraine are investigated in the article. The analysis of the current legal rules affords the opportunity to conclude as to improvement of the approaches to determination of the criterions of small business subjects, of the conditions of using of t...
There are a number of desirable healthcare practices, such as the requirement for consent and confidentiality, and a respect for the patient, that are ethically sound and legally required (Staunton & Chiarella 2008). The purpose of the law is to provide a deterrent to malpractice, and compensation when things go wrong. All health professionals should be actively aware of the law and its various key concepts. These are primarily negligence, consent, accountability, confidentiality and advocacy (Watson & Tilley 2004). This article is designed to identify the concepts that are important within the operating department. Legal, ethical and professional perspectives that underpin these concepts will be discussed along with relevant case law, ethical theory and the Health Professions Council's (HPC) code of conduct. PMID:22493868
Luis Javier Moreno Ortiz
Full Text Available The analysis of the Colombian Constitution as a source of law can be made after consideration of four legal structural problems: norms, epistemology, logics, and hermeneutics. These problems may be stated as follows: Is the Constitution a source of applicable law? Does the Constitution have a determined or determinable content? Is the Constitution the prevalent norm in the legal system?, and, how is the Constitution interpreted and what is the value of this interpretation as a source? To study them, phenomena such as the crisis in Law, the constitutionality block, the fundamental rights, the human rights, preceding laws and jurisprudential lines must be taken into account. All of these have been duly addressed by the Constitutional Court’s jurisprudence. The goal of this essay is to perform an intellectual, truthful and scientifically verifiable approach to the existence, coexistence, implications and solution hypotheses to the aforementioned problems, from the jurisprudence of the Constitutional Court.
Szekely, D G; Milam, S; Khademi, J A
Computer-based, electronic dental record keeping involves complex issues of patient privacy and the dental practitioner's ethical duty of confidentiality. Federal and state law is responding to the new legal issues presented by computer technology. Authenticating the electronic record in terms of ensuring its reliability and accuracy is essential in order to protect its admissibility as evidence in legal actions. Security systems must be carefully planned to limit access and provide for back-up and storage of dental records. Carefully planned security systems protect the patient from disclosure without the patient's consent and also protect the practitioner from the liability that would arise from such disclosure. Human errors account for the majority of data security problems. Personnel security is assured through pre-employment screening, employment contracts, policies, and staff education. Contracts for health information systems should include provisions for indemnification and ensure the confidentiality of the system by the vendor. PMID:8594098
Ghanavati, Sepideh; Siena, Alberto; Perini, Anna; Amyot, Daniel; Peyton, Liam; Susi, Angelo
Modern goal-oriented requirements engineering frameworks use modeling as a means of better understanding a domain, leading to an overall improvement in the quality of the requirements. Regulations and laws impose additional context and constraints on software goals and can limit the satisfaction of stakeholder needs. Organizations and software developers need modeling tools that can properly address the potential deep impact legal issues can have on the effectiveness of business strategies. In this paper, we perform a preliminary study into the development of a modeling framework able to support the analysis of legal prescriptions alongside business strategies. We demonstrate, via an example drawn from a case study of the Health Insurance Portability and Accountability Act (HIPAA), how models of this law can be built with the GRL modeling language and how they can be evaluated as part of the business goal models.
This report assesses accounting and auditing practices in Kenya in relation to the requirements of the International Accounting Standards (IASs) issued by the International Accounting Standards Board (IASB), and the International Standards on Auditing (ISAs) issued by the International Federation of Accountants (IFAC). The report addresses the institutional capacity needed to ensure compli...
John M. Hartwick
National Accounting and Capital presents definitive solutions to current problems in national accounting practice. Professor Hartwick deals expertly with problems in accounting natural capital, financial capital and skills capital and communicates his solutions in specially designed national accounting tables or matrices.
Eser, A; Koch, H G
Voluntary sterilization has not yet acquired comprehensive legal formulation. Thus there is a legal vacuum which physicians have attempted to fill by relying on their internal professional regulations. These provide for sterilization on an indication; however, an offense against this rule is not punishable in the courts. There is a prohibition, in particular, against so-called "courtesy sterilization," but this is of little significance today when so many social indications for sterilization can be found. But in general these professional regulations provide no useful assistance in deciding when a sterilization is permitted. In criminal law sterilization done by free will is not punishable nor is any indication required. The law deals in detail with the meaning and definition of the "free will" of the person being sterilized. This involves: capacity to have a free will, what to do about persons lacking that capacity (especially minors), and necessity to ensure that that woman understands all the consequences of sterilization. The civil courts have much more to do with sterilization than the criminal ones. One ground for suit is that the sterilization was "contrary to accepted morality," although the courts will generally hold that the woman herself cannot assert this claim. Another ground is lack of consent by the woman. Another ground is improper performance by the physician, i.e., malpractice. Thus the physician has to fear most the charges of no valid consent or malpractice. Questions of insurance law are also pertinent, since an insured person can be compensated for sterilization only if the procedure is legal.
Karlsson-Vinkhuyzen, S.I.S.E.; Asselt, van Harro
Beyond the emissions pledges made by different countries, a cornerstone for ensuring the effectiveness of the 2015 international climate change agreement will be the mechanisms in place to hold states to account for how they live up to their commitments. While legal form has been viewed as an import
Maslennikova L. V.; Sarosek A. P.
The authors analyze the changes of legislation in the sphere of state technological accounting of accommodations. They consider the information meaning of technological inventory office for state registration of the estate in land and bargains with it. They investigate the drawbacks of separate normative legal act planed for publishing
Accounting services are mainly used by small or medium-sized companies that do not have their own accounting departments, records being performed by specialized firms which cater to several customers. The role of accounting is to provide a series of information necessary to back up significant decisions. Thus, the information provided by the accounting service are the basis of the decision making process both inside and outside the company. Accounting has to be understood as an information sy...
The aim of this thesis is to define possibilities of valuation and their impacts on the function of accounting. Furthermore the comparison of valuation methods within the czech accounting standards with international standards (IAS/IFRS). Valuation is metodical element which has huge influence on use value of information provided by accounting system. It affects the predicative capability of accounting information, mainly the items in accounting document. Monetary expression of company assets...
This thesis is focused on fraudulent activities in accounting. The aim of this thesis is to analyze current cases of accounting fraud and examine motives for committing accounting fraud, identify methods used by companies to commit accounting fraud and reasons why these fraud cases were not revealed sooner. The thesis is divided into two parts -- theoretical and practical. First part provides theoretical introduction to the topic of fraudulent activities in accounting and describes various me...
Allard, R H B
Victims of sports injuries have to be advised about aspects of legal liablity, especially in case of luxation or avulsion of teeth, since there still may be dental consequences years later. The transference of information by the first-aid-dentist to the sportsman's own dentist should take place with care. If the patient has no family dentist, the first-aid-dentist should at least keep the sportsman free of pain, for example by starting endodontic treatment. Because sports injuries mostly occur beyond normal practice-hours, there may be reasons to deviate from the clinical guideline. PMID:15932047
Drones or unmanned or remote vehicles represent a new generation of devices that were designed to help mankind achieve better results in areas that were proven to hazardous. By developing drones, new areas of economic activities have been unlocked for better exploitation, but at the same time, the lack of a proper legal system to back-up the new technology allowed a new wave of gray-lined uses of drones that must be tackled. As the Director of the 21st Century Defense Initiative at the Brooki...
Trading is a part of our society. The man has been trading from ancient times so the amount of trades and transactions around the world is huge. In order for us to initiate, organize and deploy such trades we have to have certain rules which can help regulate the social and professional or legal aspect of trades. Therefore the sole trader capacity must be obtained and used in order for the contracts to be valid. The right and obligations that come with this capacity constitute activities t...
Full Text Available Trading is a part of our society. The man has been trading from ancient times so the amount of trades and transactions around the world is huge. In order for us to initiate, organize and deploy such trades we have to have certain rules which can help regulate the social and professional or legal aspect of trades. Therefore the sole trader capacity must be obtained and used in order for the contracts to be valid. The right and obligations that come with this capacity constitute activities that can be reflected and analysed by obtaining and maintain the sole trader status.
van Ours, J.C.
This paper uses information about prime age individuals living in Amsterdam, to study whether the use of alcohol, or tobacco stimulates the use cannabis, i.e. whether alcohol or cannabis are stepping stones for cannabis.The special element of the study is that it concerns the use in an environment where not only alcohol and tobacco but also cannabis is a legal drug.It turns out that alcohol and cannabis are intertemporal substitutes while tobacco and cannabis are intertemporal complements.Onl...
According to the author's opinion this decision can claim to be the most extensive rejection from the highest court in respect to all attempts to stop the development of atomic energy by means of judicial help. Its consequences for the right of action in Atomic Energy Law signal the end of a functionary legal protection, or at least it could be considered as trend-setter. If the economic and political pioneers of the atomic state can rely so much on their jurisdiction, other forms of resistance must be found. (orig./HSCH)
This thesis deals with drafting internal guidelines for keeping accounts at the Stavební řemesla – Zeman, s.r.o. company. Its aim is to draft recommended internal guidelines suited to the needs of this particular company, where such guidelines are currently absent, as recommended by the professional community and envisaged by the laws of the Czech Republic. The first part of the thesis focuses on literature research regarding legal bookkeeping standards and accounting requirements. The sig...
Full Text Available Actual issues of accounting and taxation at enterprises of green business under the terms of realization of state environmental policy of Ukraine are investigated. Ways of improving methodology of accounting in accordance with International Financial Reporting Standards, legal regulation of calculation taxes and charges and control over its payment to the budget are defined and proved for the purpose of simplifying business activities and increasing investment prospects of green businesses enterprises in Ukraine.
In my bachelor thesis, I will discuss the comparison of reporting of tangible fixed assets in according Czech accounting regulation and according to International Financial Reporting Standards. In the first part the tangible fixed assets are described according to the Czech legal accounting regulation. After that are defined the main differences in reporting of tangible fixed assets in comparison with IFRS. In next part I focus on the specific issue of reporting tangible fixed assets in real ...
Actual issues of accounting and taxation at enterprises of green business under the terms of realization of state environmental policy of Ukraine are investigated. Ways of improving methodology of accounting in accordance with International Financial Reporting Standards, legal regulation of calculation taxes and charges and control over its payment to the budget are defined and proved for the purpose of simplifying business activities and increasing investment prospects of green businesses en...
Budykin S.V.; Zhigachev A.S.
The legal awareness as a set of social attitudes to crime and criminals, punish and mainly to the law, law enforcement, judicial and penal systems today is the most relevant topic. Despite the decline in crime in recent years, the level of crime is still at a high level. The aim of this study was to investigate the influence of the legal disciplines on maturity of legal awareness. We tested the hypotheses that the level of legal development in law-oriented students is higher than that of o...
This study investigates how, from a legal point of view, deviations in radiation protection measurements should be treated in comparisons between measured results and limits stipulated by nuclear legislation or goods transport regulations. A case-by-case distinction is proposed which is based on the legal concequences of the respective measurement. Commentaries on nuclear law contain no references to the legal assessment of deviating measurements in radiation protection. The examples quoted in legal commentaries on civil and criminal proceedings of the way in which errors made in measurements for speed control and determinations of the alcohol content in the blood are to be taken into account, and a commentary on ozone legislation, are examined for analogies with radiation protection measurements. Leading cases in the nuclear field are evaluated in the light of the requirements applying in case of deviations in measurements. The final section summarizes the most important findings and conclusions. (orig.)
BADEA ELENA CODRUTA
Full Text Available In the last two decades, legal English has attracted increasing interest and awareness, especially because English is predominantly the language of international legal practice. Legal English must be seen in the overall context of English for Specific Purposes , as it shares the important elements of need analysis, syllabus design, course design, and materials selection and development which are common to all fields of work in ESP. As with other varieties of ESP, Legal English implies the definition of a specific language corpus, usages of various teaching strategies and emphasis on particular kinds of communication in a specific context.The article aims to highlight some aspects of teaching legal English by a non-native teacher who is not an expert in law. It particularly focuses attention on the development of basic communication skills and the use of lexical approaches in successful language acquisition in legal English.
Full Text Available Axiomatically, translation is twofold: an activity/process (more accurately designated by the term translating and a product (the term translation can be restricted to the product. It seems that the product dimension has gained increased importance, being the most visible part of translation as market-driven, design-oriented, precise and measurable - complying with specifications. Translation engenders a sequence: identification of text type and of end users’ needs (experts or non-experts in the field, evaluation of the complexity of the source text via global reading, followed by a close reading of its parts, the translating of the document, the translator’s checking of final version, editing and proofreading. The translator’s choices are accountable in point of cost-effectiveness (efficiency and effectiveness. Therefore, the legal translator should master the methodological toolkit, conceptual frame and related terminology, and adopt an inward-looking perspective (intuition, subjectivity, ingrained habits, insights deriving from his/her expertise and experience alongside an outward-looking one (working against objective criteria, standards of quality, benchmarks, etc.
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 ...
This thesis presents the role of Semantic Web technology and in particular Topic Maps in the legal domain. It also presents a prototype and concerns for a system utilising these technologies and use of this particular Information Technology in the legal domain. The thesis also discusses the theoretical background for such systems, and the research explores technology legal professionals can benefit combining social text writing and Semantic Web technology. The thesis is supported by a Sem...
Cho, Seo-Young; Dreher, Axel; Neumayer, Eric
This paper investigates the impact of legalized prostitution on human trafficking inflows. According to economic theory, there are two opposing effects of unknown magnitude. The scale effect of legalized prostitution leads to an expansion of the prostitution market, increasing human trafficking, while the substitution effect reduces demand for trafficked women as legal prostitutes are favored over trafficked ones. Our empirical analysis for a cross-section of up to 150 countries shows that th...
Cota Marçal, Antônio; Nasser Cury, Paula Maria
The Brazilian Constitution of 1988 declares Brazil as a Democratic State of Law. This formally democratic legal status has been facing difficulties when it comes to its material implementation. Brazilian legal procedures are still greatly influenced by the catholic heritage from Portugal in the times of colonization, translated in the present times into a strong moral set of dogmas that still reflects upon the legal production and interpretation in the country. Recently in Brazil, a debate br...
Lacomba, Juan Antonio; Lagos, Francisco Miguel
This paper analyzes the effects of population aging on the preferred legal retirement age. What is revealed is the crucial role that the indirect ???macro??? effects resulting from a change in the legal retirement age play in the optimal decision. Two Social Security systems are studied. Under a defined contribution scheme aging lowers the preferred legal retirement age. However, under a defined pension scheme the retirement age is delayed. This result shows the relevance of correctly c...
Afzal Ballim; Tomas By; Yorick Wilks; Christian Lieske
Common approaches to using artificial intelligence techniques in legal reasoning have generally been based on the logical reasoning methods developed in AI. In most cases, such systems can be considered to be expert systems applied in the legal domain. Other aspects of AI technology that rely more heavily on human psychology or behavioural patterns have rarely been used. This paper aims to show that some of these techniques have a rightful place in legal reasoning, and in particular that the ...
N.V. Bogdanovich,; V.A. Chernushevich
We propose an activity model of legal psychologist work. As a basis for the construction of the system of legal psychologist activity, we use trajectory of teenager living in the legal field. As the main activities within their respective specializations, we highlighted prevention, maintenance and rehabilitation. We define the main activities necessary for the development within the FGOSIII specialization 050407 “Pedagogy and Psychology of deviant behavior”: general and pathopsychologic diagn...
Turrini, Alessandro Antonio; Van Ypersele, Tanguy
Recent evidence shows that the 'home bias puzzle' in international trade may be associated with the mere presence of national borders (McCallum (1995)). In this paper we provide a theoretical framework to explain why borders may matter so much for trade. Our argument is that even between perfectly integrated and similar countries the legal system differs, so that legal costs are higher when business is done abroad. Using a matching model of trade, we show that legal costs asymmetry produce ho...
Becchetti, Leonardo; Ciciretti, Rocco; Conzo, Pierluigi
The legal origin literature documents that civil and common law traditions have different impact on rules and economic outcomes. We contribute to this literature by investigating the relationship between corporate social responsibility and legal origins. Consistently with the main differences in historical and legal backgrounds and net of industry specific effects, the common law origin has a significant and positive impact on the Corporate Governance and Community Involvement domains, while ...
Paul, Simone; Smith, Peter K; Blumberg, Herbert H
In the UK schools are required by law to protect students from bullying; the responsibility of teachers to govern such behaviour has been extended outside the school setting to include cyberbullying. In this investigation, cyberbullying in secondary education is explored from the student perspective using a qualitative method of enquiry. Reported awareness and understanding about the legal aspects of cyberbullying are investigated; consideration is given to legislation, cybercrime, children's rights, school sanctions and safeguarding responsibilities. A total of 197 male and female students aged between 11 and 14 years old participated. Despite the availability of information on guidelines and legislation at national, local, and school level, this does not appear to have reached ground level of the individual student. There is a considerable gap between what students should know and what they report to be aware of with regard to legal aspects of cyberbullying. To address concerns of keeping up with the pace of change in cyberbullying, a collaborative approach is required with young people and adults sharing expertise. PMID:23079364
Lorang, Melissa R; McNiel, Dale E; Binder, Renée L
Sexting is the sending or forwarding of sexually explicit photographs or videos of the sender or someone known to the sender via cell phone. It has become common practice among young people, as cell phones are being given to adolescents at ever younger ages. Youths often send messages without giving appropriate thought to the content of the images. In studies on the subject, rates of minors who have sent sexual images range from 4 to 25 percent, depending on the age of the youths surveyed, the content of the messages and other factors. Because transferring and viewing sexually explicit material when the subject is a minor can be considered child pornography, there can be serious legal consequences. Several states have enacted legislation to help differentiate between child pornography and sexting by minors. The trend reflected in statutes has been that minors involved in sexting without other exacerbating circumstances should be charged with a less serious offense. There is no clear national consensus on how sexting by minors is adjudicated, and therefore we compared several statutes. Case examples are used to illustrate the range of legal outcomes, from felony charges to no charges. Two sexting episodes that were followed by suicide are described. We also address the role of the forensic mental health professional.
The objective of this article is to: (1) evaluate the rationality and opportunity of this debate; (2) try to establish links with legal drugs; (3) evaluate the available data on the effect of legalization of a drug; and (4) propose an alternative drug police based on clear objectives to be reached; (5) describe how Sweden is dealing with the theme of drugs restriction as a social care. Methodologically the text constitutes in a summary of readings and elaborations of the author, placed to incite a discussion. It is concluded that four aspects need to be taken into consideration when a drug police of a country is analyzed, they are: (1) external factors influence the police: international agreements, health and social assistance police, individual rights, authority and autonomy of physicians and other professionals; (2) the objective established influence formal polices and its implementation; (3) the symbolic influence that excels the implementation. Influent people make declarations that strongly reach the legitimacy and adhesion to actions; (4) formal polices and their implementation receive direct influence to socially perceived damages by the drugs use, which could be independent of the real level of its use in a determined society.
Lorang, Melissa R; McNiel, Dale E; Binder, Renée L
Sexting is the sending or forwarding of sexually explicit photographs or videos of the sender or someone known to the sender via cell phone. It has become common practice among young people, as cell phones are being given to adolescents at ever younger ages. Youths often send messages without giving appropriate thought to the content of the images. In studies on the subject, rates of minors who have sent sexual images range from 4 to 25 percent, depending on the age of the youths surveyed, the content of the messages and other factors. Because transferring and viewing sexually explicit material when the subject is a minor can be considered child pornography, there can be serious legal consequences. Several states have enacted legislation to help differentiate between child pornography and sexting by minors. The trend reflected in statutes has been that minors involved in sexting without other exacerbating circumstances should be charged with a less serious offense. There is no clear national consensus on how sexting by minors is adjudicated, and therefore we compared several statutes. Case examples are used to illustrate the range of legal outcomes, from felony charges to no charges. Two sexting episodes that were followed by suicide are described. We also address the role of the forensic mental health professional. PMID:26944746
Full Text Available The proliferation of technology emphasized new forms of payment. During the last years, current literature highlighted the role of virtual currency, the channels of payment through digital coins and the importance of assimilation of such platforms. Bitcoin or BTC is known as a digital coin, issued for the first time in 2009 and based on a peer to peer system. The difference from other forms of payment is that BTC is not controlled by any institution or central authority. BTC transactions have grown rapidly, ”asking" for regulation measures or legal approval of governments. Although BTC has become very popular, the market is poor and unfortunately of no confidence. There is a lack of regulation which can determine a number of risks associated with criminal financing activities. However, the legal status of Bitcoin is present in many European countries like Belgium, Bulgaria, Denmark, Finland, Germany, Lithuania, Norway, Poland, Slovenia, Switzerland or Turkey. Also, this type of currency has experienced a rapid evolution among coffee shops and restaurants.
The article deals with the problems of social and legal identity formation, the development of its legal awareness and legal self-determination, which is the essence of the process, denoted in legal psychology as legal socialization of an individual, which is related to traditional life cycles of age and personality changes. The content and features of the key periods of legal norms learning and of entering into legal culture are described. We identify the main social-psychological acquisitio...
Tatiana Yurievna Panteleeva
Full Text Available The article highlights the formation process of the discursive space of the legal field. It is shown that the metalanguage is a key communication tool in the discursive space of the legal field and becomes a means of expressing the attitude to the realities of the legal sphere, the environment of operating their relationships. It is noted that the subject and subjectless discourses in the professional legal sphere reflect semantic relationships between the written and the said. It is stated that description of the meta-linguistic nature of legal discourse can complement the knowledge in the discursive space of the legal field.An equally important source for the formation of discursive space of the legal field are legal texts (legislative that are created by professional lawyers taking into consideration the peculiarities of the professional sphere.Thus, metalinguistic innovations of subjective and subjectless discourses in the language in general and in the language of law enforcement in particular, enhance the law enforcement activity promoting universal human values in the discursive space of the legal field.
For artificial intelligence, understanding the forms of human reasoning is a central goal. Legal reasoning is a form that makes a new set of demands on artificial intelligence methods. Most importantly, a computer program that reasons about legal problems must be able to distinguish between questions it is competent to answer and questions that human lawyers could seriously argue either way. In addition, a program for analyzing legal problems should be able to use both general legal rules and decisions in past cases; and it should be able to work with technical concepts that are only partly defined and subject to shifts of meaning. Each of these requirements has wider applications in artificial intelligence, beyond the legal domain. This dissertation presents a computational framework for legal reasoning, within which such requirements can be accommodated. The development of the framework draws significantly on the philosophy of law, in which the elucidation of legal reasoning is an important topic. A key element of the framework is the legal distinction between hard cases and clear cases. In legal writing, this distinction has been taken for granted more often than it has been explored. Here, some initial heuristics are proposed by which a program might make the distinction
the moral legalization is a controversial topic, but the proper moral legalization has become a consensus. China Is in the period of social transition , the moral anomie problem has become the wounds of the state and society, through analyzing the problems existing in the moral legalization at the present stage,.proposed to fol ow the tradition and reality, try to find the ethics which is suitable for our country, The cycle of the legislation, law enforcement and judicial wil help the moral legalization, so as to create a more harmonious society.
Larsen, Sara Tangmose; Lynnerup, Niels
At 2.7% in 1970, the Danish medico-legal autopsy frequency was lower than recent frequencies observed in the Nordic countries (4-24%). The aim of this study was to analyse trends in the number and frequency of Danish medico-legal autopsies.......At 2.7% in 1970, the Danish medico-legal autopsy frequency was lower than recent frequencies observed in the Nordic countries (4-24%). The aim of this study was to analyse trends in the number and frequency of Danish medico-legal autopsies....
Trevino, Roberto A; Richard, Alan J
Research shows that support for legalization of drugs varies significantly among different sociodemographic and political groups. Yet there is little research examining the degree of support for legalization of drugs among drug users. This paper examines how frequency and type of drug use affect the support for legalization of drugs after adjusting for the effects of political affiliation and sociodemographic characteristics. A sample of 188 drug users and non-drug users were asked whether they would support the legalization of marijuana, cocaine, and heroin. Respondents reported their use of marijuana, crack, cocaine, heroin, speedball, and/or methamphetamines during the previous 30 days. Support for legalization of drugs was analyzed by estimating three separate logistic regressions. The results showed that the support for the legalization of drugs depended on the definition of "drug user" and the type of drug. In general, however, the results showed that marijuana users were more likely to support legalizing marijuana, but they were less likely to support the legalization of cocaine and heroin. On the other hand, users of crack, cocaine, heroin, speedball, and/or methamphetamines were more likely to support legalizing all drugs including cocaine and heroin.
Full Text Available Information is an abstraction, a product of intelligent knowledge but also a ubiquitous reality to which accounting contributes as well. In Romanian accounting, at the turn of the millennium, one of the "accounting controversies" was to have the heritage as its object, or more precisely conceptualizing this notion and reporting it on the subject of accounting. For radiographing the controversy, we considered as appropriate to deal with the following aspects: conceptualization and legal of the heritage features; the evolution of the perception on the use/non-use of the notion of heritage, implications of the legal framework for accounting organization and management after Romanian accounting reform on the perception of heritage, analysing the direction of tilting the balance of the views expressed by leaders of accounting in contemporary period. The effect of this investigation is, on the one hand, an image array of assets from an accounting and legal point of view, on the other hand identifying new research directions on this topic, namely accounting interference for marginal values of the heritage, accounting and legal expertise of non-property.
This thesis deals with the sale of a company and is divided to the fourth main parts. The first part is devoted to the sale of a company from a legal point of view. Defines important terms, which are closely related to the sale of a company as it is provided in the commercial code and deals with the rights and obligations of the seller. The second part is focused on the sale and purchase of a company from the persective of accounting and taxes. The third part contains a hypothetical comprehen...
Ward, Charles J; Green, Victoria L
Breast cancer is a leading source of malpractice claims for radiologists and gynecologists. Delay in or failure to diagnosis was the second most common cause for allegations of malpractice and failure to diagnosis breast cancer accounted for the majority of these claims. The amount paid in indemnity for such claims was only second to claims paid for neurologically impaired newborns. Issues involved in documentation and communication are reviewed with a focus on specific medical legal cases. Obstetrician gynecologists must remain cognizant of the potential for liability. PMID:27101242
Enzman Hagedorn, M I; Gardner, S L
A neonatal nurse is a professional with special training, skill, and knowledge in the care of newborns and their families. The neonatal nurse is accountable to the patient, profession, and employer. Failure of the neonatal nurse to meet these obligations can result in liability in the profession, liability in the employment, a civil suit, or a criminal conviction. Regardless of the health care setting, professional nurses, whether at the bedside or in advanced practice, are morally, ethically, and legally accountable for their nursing judgments and actions. Although most nurses assume they will never be named in a lawsuit, and it is true that few are, their professional actions can be the focus of a suit. An overview of the legal implications found within neonatal nursing practice is presented. Two recent legal cases are presented and discussed to illustrate neonatal nursing and advanced practice liability.
Books of account are a record of a company’s income and spending. These records may be kept in paper or electronic form. The books of account contain the information for preparing the company’s annual financial statements.
... program or work assignment), to do legal research and to prepare legal documents. Where practical, the... correspondence (see 28 CFR part 540, subparts B and F) or through an authorized attorney visit from a retained... 28 Judicial Administration 2 2010-07-01 2010-07-01 false Legal research and preparation of...
The public sector is increasingly expected to be innovative, but the prize for a more innovative public sector might be that it becomes difficult to hold public authorities to account for their actions. The article explores the tensions between innovative and accountable governance, describes...... the foundation for these tensions in different accountability models, and suggest directions to take in analyzing the accountability of collaborative innovation processes....
Lennon, Niels Joseph Jerne
There is a tendency in accounting theory, both external reporting and management accounting, to express a representational ideal. This to be understood in the sense that accounting information, independent on whether it is reported externally or used for control purposes internally, ought to represent something underlying, whether this is revenue, costs, performance or other things inscribed in the accounting information. In some cases the underlying is not an object, but a ...
Koch, Alexander K.; Nafziger, Julia
We model how people formulate and evaluate goals to overcome self-control problems. People often attempt to regulate their behavior by evaluating goal-related outcomes separately (in narrow psychological accounts) rather than jointly (in a broad account). To explain this evidence, our theory of endogenous narrow or broad psychological accounts combines insights from the literatures on goals and mental accounting with models of expectations-based reference-dependent preferences. By formulating...
Charter schools involve a trading of autonomy for accountability. This accountability comes through two forces—markets through the choices of parents and students, and accountability to government through the writing of contracts that must be renewed for schools to continue to operate. Charter schools are supposed to be more accountable for educational performance than traditional public schools because authorizers have the ability to revoke charter contracts. Here, I focus on one central com...
The public sector is increasingly expected to be innovative, but the prize for a more innovative public sector might be that it becomes difficult to hold public authorities to account for their actions. The article explores the tensions between innovative and accountable governance, describes the...... foundation for these tensions in different accountability models, and suggest directions to take in analyzing the accountability of collaborative innovation processes....
Cristina Elena BIGIOI
Full Text Available Time is money. Every accountant knows that. In our country, the taxes are changing frequently. The accountants have to update their fiscal knowledge. The purpose of the article is to find how the accountants manage their time, taking into consideration the number of fiscal declarations and the fiscal changes. In this article we present some ways to improve time management for accountants.
In the knowledge based economy, accounting information in general, and cost information in particular acquire increased importance. The quality of accounting information can be affected by the non-compliance with professional ethical requirements. In relation to the management accounting, the law provides a higher degree of freedom for the organization and presentation of the information, as compared to the financial accounting. Due to the importance of the information supplied, management ac...
Plachta, Leonard E.
This self-instructional study guide is part of the materials for a college-level programmed course in managerial accounting. The study guide is intended for use by students in conjuction with a separate textbook, Horngren's "Accounting for Management Control: An Introduction," and a workbook, Curry's "Student Guide to Accounting for Management…
This assessment of accounting and auditing standards and practices in Lithuania was focuses on the strengths and weaknesses of the institutional arrangements needed to observe International Accounting Standards (IAS) and International Standards on Auditing (ISA). Financial reporting and accounting by Lithuanian enterprises are currently governed by laws and other regulations issued in 1992...
This report provides an assessment of accounting and auditing practices within the corporate sector in Cambodia with reference to the International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB), and the International Standards on Auditing (ISA) issued by the International Federation of Accountants (IFAC). This assessment is positioned wi...
This report provides an assessment of accounting and auditing practices in Poland using international standards as a benchmark, while focusing on the institutional framework and application of given standards. In the recent past, Poland has taken steps in reducing the gap between Polish Accounting Regulations and International Accounting Standards. This is demonstrated in the provisions of...
Turner, Karen F.; Reed, Ronald O.; Greiman, Janel
Almost on a daily basis new accounting rules and laws are put into use, creating information that must be known and learned by the accounting faculty and then introduced to and understood by the accounting student. Even with the 150 hours of education now required for CPA licensure, it is impossible to teach and learn all there is to learn. Over…
Vrangbæk, Karsten; Byrkjeflot, Haldor
adjustment of such frameworks. In this article we present a framework for analyzing accountability within health care. The paper makes use of the concept of "accountability regime" to signify the combination of different accountability forms, directions and functions at any given point in time. We show...
Full Text Available Tuberculosis is a diffusive infectious disease whose typical behavior differentiates it from other infectious diseases spread by human-to-human transmission (flu, chicken pox, cholera, etc. which follow a classically epidemic pattern. Indeed, in the presence of a known source of Koch bacilli capable of spreading them by air, not all exposed individuals inhale the bacteria, not all those who inhale them absorb them, not all those who absorb them are unable to eliminate them, not all who are able to eliminate them do so using delayed hypersensitivity, not all those who react with delayed hypersensitivity suffer lasting tissue damage (among other things, minor, not all who suffer tissue damage have anatomical sequelae, not all those who have anatomical sequelae, however minimal, become carriers of bacilli in the latent period. The vast majority (90-95% of the latter – which are in any case a portion, not the totality of those exposed – remain asymptomatic throughout their lives and never develop active tuberculosis. Based on these biological characteristics and the legal concepts of “epidemic” and “disease,” it becomes highly problematic, if not impossible, to assert both that tuberculosis can cause events of sufficient magnitude to be associated with the crime of “epidemic,” and that the mere diagnosis of a latent tuberculosis infection is sufficient to assume the presence of an illness legally prosecutable in criminal proceedings or a disability prosecutable in civil proceedings. Further, clinically apparent tuberculosis is a temporarily—in some cases permanently—disabling condition, and in certain work environments, even with the difficulties caused by the lack of available effective diagnostic tools and the insidious behavior of the disease in the early stages, it appears appropriate to engage in targeted monitoring, also for the early identification of persons who may become ill.
Vetrugno, G; De-Giorgio, F; D'Alessandro, F; Scafetta, I; Berloco, F; Buonsenso, D; Abbate, F; Scalise, G; Pascali, V L; Valentini, P
Tuberculosis is a diffusive infectious disease whose typical behaviour differentiates it from other infectious diseases spread by human-to-human transmission (flu, chicken pox, cholera, etc.) that follow a classic epidemic pattern. Indeed, in the presence of a known source of Koch bacilli that is capable of spreading the bacteria by air, not all exposed individuals inhale the bacteria, not all those who inhale them absorb them, not all those who absorb the bacteria are unable to eliminate them, not all who are able to eliminate them do so using delayed hypersensitivity, not all those who react with delayed hypersensitivity suffer lasting tissue damage (among other things, minor), not all who suffer tissue damage have anatomical sequelae, and not all those who have anatomical sequelae, however minimal, become carriers of bacilli in the latent period. The vast majority (90-95%) of the latter - which are in any case a portion, not the totality of those exposed - remain asymptomatic throughout their lives and never develop active tuberculosis. Based on these biological characteristics and the legal concepts of "epidemic" and "disease," it becomes highly problematic, if not impossible, to assert both that tuberculosis can cause events of sufficient magnitude to be associated with the crime of "epidemic," and that the mere diagnosis of a latent tuberculosis infection is sufficient to assume the presence of an illness legally prosecutable in criminal proceedings or a disability prosecutable in civil proceedings. Furthermore, clinically apparent tuberculosis is a temporarily-and in some cases permanently-disabling condition, and in certain work environments, even with the difficulties caused by the lack of available effective diagnostic tools and the insidious behaviour of the disease in the early stages, targeted monitoring to identify other persons who may become ill is appropriate. PMID:24804006
Clarke, Paul T.; Heavin, Heather; Walker, Keith
In this article, we use a recent Manitoba child custody case to provide a legal and ethical account of the notion of the best interests of the child. We explore the tension between the best interests of the child and parental rights to expression of a racist nature. We consider how the interests of different actors--the state, parents and…
Molín, Jan; Jirásková, Simona
This paper is concerned with certain legal consequences of the determination of corporate income tax base. The introductory part analyses the term tax, discusses the constitutional dimensions of taxation, and formulates requirements as to tax legislation. The subsequent part of the contribution discusses the structure of corporate income tax base of those taxpayers, which keep accounting records. Special emphasis is placed on the relationship of accounting revenues and income that is subject ...
Ronald F Duska
An accountant is a good accountant if in practicing his craft he is superb in handling the numbers. But a good accountant in handling the numbers can use that skill to misstate earnings to cover a multitude of problems with a company's books while staying within the law. So, the notion of a moral or ethical accountant is not the same as the notion of a good accountant. Our general principle would be that to be ethical a person has a responsibility to fulfil one's role or roles, as long as tha...
The subject of nuclear fuel lease accounting is a controversial one that has received much attention over the years. This has occurred during a period when increasing numbers of utilities, seeking alternatives to traditional financing methods, have turned to leasing their nuclear fuel inventories. The purpose of this paper is to examine the current accounting treatment of nuclear fuel leases as prescribed by the Financial Accounting Standards Board (FASB) and the Federal Energy Regulatory Commission's (FERC's) Uniform System of Accounts. Cost accounting for leased nuclear fuel during the fuel cycle is also discussed
What is computer-assisted accounting? Where is the place and what is the role of the computer in the financial-accounting activity? What is the position and importance of the computer in the accountant’s activity? All these are questions that require scientific research in order to find the answers. The paper approaches the issue of the support granted to the accountant to organize and manage the accounting activity by the computer. Starting from the notions of accounting and computer, the co...
G. Favara; E. Schroth; P. Valta
This paper studies the impact of legal institutions on stock returns. More specifically, we examine how differences in debt enforcement and creditor protection around the world affect stock returns of individual firms. We hypothesize that if legal institutions prevent shareholders from engaging in s
...”), and the standards for such classification, are established by the “the Order” (E.O. 12958, 3 CFR, 1996... 14 Aeronautics and Space 5 2010-01-01 2010-01-01 false Legal basis. 1203.100 Section 1203.100....100 Legal basis. (a) Executive Order 12958 (hereinafter referred to as “the Order”)....
... 31 Money and Finance: Treasury 1 2010-07-01 2010-07-01 false Legal review. 3.22 Section 3.22 Money and Finance: Treasury Office of the Secretary of the Treasury CLAIMS REGULATIONS AND INDEMNIFICATION OF DEPARTMENT OF TREASURY EMPLOYEES Claims Under the Small Claims Act § 3.22 Legal review....
... 31 Money and Finance: Treasury 1 2010-07-01 2010-07-01 false Legal review. 3.3 Section 3.3 Money and Finance: Treasury Office of the Secretary of the Treasury CLAIMS REGULATIONS AND INDEMNIFICATION OF DEPARTMENT OF TREASURY EMPLOYEES Claims Under the Federal Tort Claims Act § 3.3 Legal review....
A collection of articles investigating the legal and social implications and challenges of the continuing Muslim practice of paying mahr(dower) in connection with marriage.......A collection of articles investigating the legal and social implications and challenges of the continuing Muslim practice of paying mahr(dower) in connection with marriage....
Harris, J. John, III, Ed.; Bennett, Christine, Ed.
This book presents four perspectives on student discipline: legal and historical, empirical, educational, and futuristic. Part I examines the legal history of student discipline in papers by J. John Harris III, Richard E. Fields, and A. Reynaldo Contreras (Chapter 1); Richard E. Fields (Chapter 2); and David G. Carter, Sr. and Cynthia L. Jackson…
Palali, A. (Ali); van Ours, J.C. (Jan C.)
textabstractWe investigate the determinants of the support for cannabis legalization finding a causal effect of personal experience with cannabis use. Current and past cannabis users are more in favor of legalization. We relate this finding to self-interest and inside information about potential dan
The judicial and legal sector of Ethiopia presents a variety of significant challenges. The legal system as it exists today combines elements of both civil and common law1 with traditional practices, resulting in multiple layers intermingling and superimposing distinct types of modern, traditional, and religious laws and processes. This report provides an overview of Ethiopia's current leg...
Hall, Kimberly R.; Rushing, Jeri L.; Beale, Andrew V.
This exercise is designed to assist school counselors in assessing their knowledge of prevalent ethical and legal issues within the school setting. The aim is to highlight emerging legal and ethical dilemmas and motivate counselors to stay abreast of specific school rules and policies, as well as keep a basic understanding of state and federal…
... 40 Protection of Environment 3 2010-07-01 2010-07-01 false Legal authority. 52.775 Section 52.775 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS (CONTINUED) APPROVAL AND PROMULGATION OF IMPLEMENTATION PLANS Indiana § 52.775 Legal authority. (a) The requirements of § 51.232(b)...
Pavel A. Byshkov
Full Text Available In the article sources of legal regulation of production and public administration in the sphere of production of mineral energy resources by the legislation of Mexico are considered. Standards of the international legal acts, the Constitution of Mexico and the special industry legislation in the sphere of use of mineral resources are investigated.
FROM ＂rule of man＂ to ＂building a legal sys- tem,＂ to ＂rule of law＂ and finally, to the ＂rule of the Constitution,＂ the development of China＇s legal structure epitomizes its learning curve of state governance
Palali, Ali; van Ours, Jan
We investigate the determinants of the support for cannabis legalization finding a causal effect of personal experience with cannabis use. Current and past cannabis users are more in favor of legalization. We relate this finding to self-interest and inside information about potential dangers of cann
Ananat, Elizabeth Oltmans; Gruber, Jonathan; Levine, Phillip
The early-1970s abortion legalization led to a significant drop in fertility. We investigate whether this decline represented a delay in births or a permanent reduction in fertility. We combine Census and Vital Statistics data to compare the lifetime fertility of women born in early-legalizing states, whose peak childbearing years occurred in the…
Kirp, David L.; Kirp, Lauren M.
Discusses the increasing tendency of legal rules to shape school psychologist's conduct. The article suggests that "the legalization of the school psychologist's world" may afford an opportunity to reshape, in more "nonformal" and collegial ways, relationships with other school professions, students, and parents. (Author)
Full Text Available The production, exchange and use of legal knowledge are subject to a political economy. These processes are governed by a series of rules and principles that determine the conditions allowing the creation, commerce and consumption of legal theories, doctrines and practices. Consequently, this political economy is not neutral; it constructs a specific subject of knowledge that acts within a particular space and time. Thus, this paper has two objectives. Firstly, it seeks to describe and analyze the political economy model that dominates our legal and political imagination. As such, it aims at examining the conceptual structure of what I call the free market of legal ideas model. Secondly, this paper aims at describing and analyzing an alternative model of political economy that would best ex- plain the real dynamics that regulate the generation, exchange, and use of legal knowledge. To achieve this objective, the paper highlights the conceptual structures that form what I call the colonial model of the production of legal knowledge. Therefore, the paper seeks to specify the subject of legal knowledge production established by these two models, as well as their concepts of time and space. Likewise, it seeks to specify the precise rules and principles that determine the ways in which these models imagine the production, exchange, and use of legal knowledge.
... 29 Labor 7 2010-07-01 2010-07-01 false Legal services. 1912.41 Section 1912.41 Labor Regulations Relating to Labor (Continued) OCCUPATIONAL SAFETY AND HEALTH ADMINISTRATION, DEPARTMENT OF LABOR (CONTINUED) ADVISORY COMMITTEES ON STANDARDS Miscellaneous § 1912.41 Legal services. The Solicitor of Labor...
@@ As nearly everyone knows already,the state is going to rearrange the schedule of legal holidays. The four traditional Chinese festivals, inluding Mid-Autumn Day, Dragon Boat Festival,Tomb-Sweeping Day and Spring Festival Eve, will be made into legal holidays. As for the Golden Week system, should it be continued or canceled?
... assistance in the principal language spoken by clients in areas where a significant number of clients do not speak English as their principal language. (d) A legal assistance provider may not require an older... private practice, reasonably may be expected to result in a fee for legal services from an award to...
... 40 Protection of Environment 4 2010-07-01 2010-07-01 false Legal authority. 52.2333 Section 52.2333 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS (CONTINUED) APPROVAL AND PROMULGATION OF IMPLEMENTATION PLANS (CONTINUED) Utah § 52.2333 Legal authority. (a)...
L. J. Du Plessis
Full Text Available In this article, which has not been published before, the late Prof. du Plessis lays bare the philosophical roots of the liberal-democratic state, or the legal state, as he preferred to call it. After a recapitulative version of the theory of the legal state, het indicates the origin of this form in Greek philosophy and in Medieval thought. The stress, however, is on the Modem Era, in which he distinuishes two main periods in the development of the theory of the legal state:the jusnaturalistic period and thepositivistic or formal period.He argues that positivism has destroyed the original ideal o f individual freedom in facts by regarding justice as a purely formal matter susceptible to any content. All guarantees for individual freedom which rested on a universal normative system fe ll away. The state defines its own competence and limits itself to legal forms in all its activities. The legal state thus merely becomes the state, any state as determined by fixed rules o f its own making to which it binds itselfin all its functioning. Law sinks to a mere form in which the juristic personality of the state manifests its supremacy, and from this there is only one step to the concept that the state is identical with law, so that any state necessarily is a legal state, and any state action which is formally correct, is legal. The article concludes with a brief representation o f the author’s own political and legal vision.
Labyntsev Mykola T.; Tsepilova Olena S.
The article analyses the degree of interconnection of financial and tax accounting of profit in Russia and some foreign countries - USA, France and Germany. The legal principle - common law or unified law - is taken as a criterion. The article shows that existence of the system of tax accounting by one tax (organisation profit tax) separately from the financial accounting in Russia from 2002 is not rational. At present Russia actively develops a variant of making financial accounting and tax ...
Baldvinsdottir, Gudrun; Burns, John; Nørreklit, Hanne;
Purpose - The aim of this paper is to investigate the extent to which a profound change in the image of accountants can be seen in the discourse used in accounting software adverts that have appeared in the professional publications of the Chartered Institute of Management Accountants over the last...... four decades. Design/methodology/approach - Methodologically, the paper draws from Barthes' work on the rhetoric of images and Giddens' work on modernity. By looking at accounting software adverts, an attempt is made to investigate the image of the accountant produced by the discourse of the adverts......, and whether the image produced reflects a wide social change in society. Findings - It was found that in the 1970s and the 1980s the accountant was constructed as a responsible and rational person. In the 1990s, the accountant was presented as an instructed action man. However, in a recent advert...
Mazzega, Pierre; Boulet, Romain; 10.1145/1568234.1568271
We propose an analysis of the codified Law of France as a structured system. Fifty two legal codes are selected on the basis of explicit legal criteria and considered as vertices with their mutual quotations forming the edges in a network which properties are analyzed relying on graph theory. We find that a group of 10 codes are simultaneously the most citing and the most cited by other codes, and are also strongly connected together so forming a "rich club" sub-graph. Three other code communities are also found that somewhat partition the legal field is distinct thematic sub-domains. The legal interpretation of this partition is opening new untraditional lines of research. We also conjecture that many legal systems are forming such new kind of networks that share some properties in common with small worlds but are far denser. We propose to call "concentrated world".
Full Text Available In this paper I would like to elaborate on the interaction between law and language. The use of the different (legal languages of the European Union Member States is one of the most practical and most difficult problems in the process of European integration. The linguistic matters are directly contacting all legal issues. In February 2003 the Commission launched an Action Plan on a more coherent European Contract Law. With this Action Plan a sector specific approach of legal and linguistic harmonization will start. On of the official aims will be the preparation of a common frame of reference, providing a pan-European terminology and rules. This contribution will reflect the need of a better and more coherent legal language use on a European Union level and describe a more concept-based approach of linguistic legal integration.
Makarova V. A.
Full Text Available This article is devoted to the study of peculiarities of legal regulation of the employment of athletes. Sport has become an important part of the vital activity of the entire human society long ago, and, problems of legal regulation of the employment of athletes attached great importance both in Russia and abroad. In addition to international acts, the Constitution of the RF and the Labour code, labour relations and other directly related to them between athletes and their employers are governed by many various acts, regulations – federal laws, regulations, treaties, agreements, statutes of sport organizations, sport regulations. Therefore in practice exist a lot of problems and may will be more in the application of labour laws and other normative legal acts on labour rights and guarantees of professional athletes and coaches. We must take into account not only all sources but also, primarily, the specificity of the scope of their regulatory relationships. The authors consider that the normative legal basis, as well as the ratio of labour and special sports legislation studied explicitly is not sufficient and require further research, that indicates the relevance of the topic. The authors not only analyzed modern legislation, researched statistics, scientific literature on the topic, but also revealed the gaps and problems in the regulation and suggested measures for the improvement and further development of the Russian labour legislation in the sphere of sport. Special attention is given to the term "sudden death of an athlete," and so, the procedure of compulsory insurance of professional athletes must be resolved. It is proposed to introduce the terms " sport season", "sports" Athlete Passport, complement and greatly extend guarantees and compensations to athletes and coaches of pay, working hours, termination of employment, labour and social protection
. Principles can become rules over time, when directly applicable in concrete cases. The nine functions are following: 1. principles can enhance the normative power of statutory rules; 2. principles can help to fill in open or unclear statutory rules; 3. principles can increase legal certainty and enhance the legitimacy of decision-making; 4. principles form the basis for new statutory rules; 5. principles give guidance to self-regulation; 6. principles create flexibility in the law; 7. principles help to implement international obligations; 8. principles stimulate the integration of environmental considerations into other policy fields; 9. principles are necessary to pursue an ideal. Principles thus influence the meaning of a rule but, at the same time, the application of a rule in a concrete case gives the relevant principle a clearer meaning than the principle has on its own. This goes for rules in various legal documents, such as acts and regulations, as well as transnational regulations, and self regulatory rules. Principles thus are dynamic beacons in a wild ocean of ever changing concrete environmental rules. Although the underlying ideal of sustainable development has a rather anthropocentric character, the danger of influencing environmental legal principles (and through principles legal rules and policies as well in a highly anthropocentric way is small. Firstly, because man is an inseparable part of nature and is very much dependent on balanced and intact ecosystems, especially when future generations are considered as well. Secondly, there is a moral relationship between man and nature. Natural objects have an inherent value: not destroying these objects contributes to the virtue of man. The ecological aspects of the ideal of sustainable development can be sufficiently advanced in decision-making processes by governmental authorities and courts, because most principles that rule environmental decision-making processes create enough room to take into account the
... 49 Transportation 9 2010-10-01 2010-10-01 false Officers-general superintendence; accounting, auditing and finance; management services and data processing; personnel and labor relations; legal and..., auditing and finance; management services and data processing; personnel and labor relations; legal...
Full Text Available The dilemma has its origins in accountancys international matching, namely between the accountancy system implemented in our country beginning with 1994 and the one implemented by Anglo-Saxon accountancy where patrimony is substituted by its two components: PROPERTY for ASSETS and CAPITAL for LIABILITIES, patrimony being defined owing to financial condition. Property represents the measurable reality of the goods and available values. When compared with the proprietor, property makes up patrimony in case, from a juridical point of view, there is a real guarantee upon the manner of financial covering (obtaining sources, procuring manner, namely a legal manner of justifying the origin of available values.
VIRGIL - ION POPOVICI
Full Text Available Management should not be seen as a panacea also because the profession of manager is a relatively new occupation. To be constructive, top managers of any company must be able to integrate into the decision-making process, both the interests of the producer and the beneficiary. To get remarcable results, but also to have the guarantee of an act of qualitative management, the manager must acquire, in a careful and detailed way the management and its evolution and must have a thorough knowledge of its analytical methods, thus contributing to the development of the company he leads. Management accounting involves necessarily, the knowledge of legal norms regulating the activity of accounting, its optimal organization, its use, management and permanent monitoring the use of funds on the basis of maximum profit and the analysis and provision of necessary capital for the next periods, which is determined by choosing the optimal variant.
... Part 719 48 CFR Parts 931, 952 and 970 RIN 1990-AA37 Contractor Legal Management Requirements... proposing to revise existing regulations covering contractor legal management requirements. Conforming... must identify this NOPR on Contractor Legal Management Requirements, and provide regulatory...
Oosthuizen, H; Fick, G; Els, C
Mental illness or insanity has a dramatic influence on a person's legal status. A person's status determines his or her competencies such as legal capacity, capacity to act, accountability and capacity to litigate. A mentally ill person is incapable of performing juristic acts; he or she is not capable of becoming a party to legal proceedings; is virtually incapable of committing a crime or being liable for a delict; etc. However, not all mentally ill persons are precluded from performing legal acts or, for that matter, giving valid consent to medical treatment. The reason being that status is factually determined according to the degree to which the mental illness is present at the time when the mentally ill person participates in the legal traffic. The measure of capability depends on the patient's intellectual and volitional capacities that will decide whether the patient can validly contract, litigate or consent to medical treatment. More specifically medical research of a non-therapeutic nature can only be carried out on mental patients who are capable of consenting thereto. This article endeavours to touch upon the different aspects of the mentally ill person's legal status. PMID:8668008
The liberalisation and international integration of electricity markets have led to a dramatic increase in the complexity of the electricity sector. Rather than hierarchical control, it is the legal framework (rules of the game that determines the behaviour of actors such as power generators, traders and network operators). Because of the unusual technical and economic characteristics of electricity markets, their performance is very sensitive to the formulation of the legal framework. Still, a structured approach to formulating the legal framework has not yet been developed. This book meets this demand. Many questions need to be answered in the design of a legal framework for the electricity industry and often they are interdependent. This study proposes a design method for the analysis and design of the legal organisation of a technically complex sector such as the electricity industry. The method takes into account the relevant policy goals, legal constraints and technical characteristics. While the method is developed for electricity markets, it can be applied to other technically complex infrastructures as well. The proposed method is applied to several critical cases, such as the security of electricity supply, operational security in large networks, congestion management and the question how to deal with merchant transmission investment. In addition to validating the proposed method, these case studies offer a wealth of practical information about the policy choices for restructuring the electricity industry. This makes this book a rich resource for anyone interested in the design of electricity markets
Koch, Alexander Karl; Nafziger, Julia
We model how people formulate and evaluate goals to overcome self-control problems. People often attempt to regulate their behavior by evaluating goal-related outcomes separately (in narrow psychological accounts) rather than jointly (in a broad account). To explain this evidence, our theory...... of endogenous narrow or broad psychological accounts combines insights from the literatures on goals and mental accounting with models of expectations-based reference-dependent preferences. By formulating goals the individual creates expectations that induce reference points for task outcomes. These goal......-induced reference points make substandard performance psychologically painful and motivate the individual to stick to his goals. How strong the commitment to goals is depends on the type of psychological account. We provide conditions when it is optimal to evaluate goals in narrow accounts. The key intuition...
The paper describes the basic legal and technical principles governing radiation protection in Portugal. The methods used in the medical surveillance of occupationally exposed persons (especially in the assessment of biological effects) are described and the results of recent studies carried out with a view to improving biological dosimetry techniques are reported. An account is also given of dosimetry at nuclear centres in mines, at research establishments, in industry and in hospitals and private clinics, the accumulated doses being examined in the light of international recommendations relating to radiation protection. Statistical data on the granting of licences to different kinds of establishment are considered from the radiation safety point of view by the authors, who also describe the methods used for controlling waste from nuclear facilities and the measures taken in such special situations as the visit of a nuclear-powered ship to a Portuguese port or the disposal of radioactive waste into the Atlantic Ocean. A brief account is given of recent efforts to check on radioactive pollution (especially the contamination of milk by 90Sr). Lastly, the criteria followed in licensing and controlling Portuguese establishments which work with radioactive substances or other radiation sources are reviewed and, on the basis of experience, a critical appraisal is made of the application of the fundamental technical and legal principles, which presupposes the necessary co-operation between license-issuing authority, facility operator and staff
Lovell, Heather; Sales de Aguiar, Thereza; Bebbington, Jan; Larrinaga-Gonzalez, Carlos; International Emissions Trading Association
ACCA working in partnership with IETA This report reveals how large emitters in the European Emissions Trading Scheme (EU ETS) are accounting for emission allowances. The diversity of emission-allowance accounting practices being used in Europe shows carbon financial accounting to be in its formative stages - rules and practices are still unsettled. With this report, ACCA, in partnership with IETA, is opening up the debate to a wider international audience. Publisher PDF
C. Duku; H. Rathjens; Zwart, S.J.; Hein, L
Ecosystem accounting is an emerging field that aims to provide a consistent approach to analysing environment-economy interactions. One of the specific features of ecosystem accounting is the distinction between the capacity and the flow of ecosystem services. Ecohydrological modelling to support ecosystem accounting requires considering among others physical and mathematical representation of ecohydrological processes, spatial heterogeneity of the ecosystem, temporal resolution, and required...
Boss, Alfred; Alessio J. G. Brown; Snower, Dennis J.
We present a proposal for reforming unemployment assistance in Germany through the introduction of unemployment accounts (UAs). Instead of paying taxes that finance the unemployment assistance, employed people make ongoing contributions to their UAs and can make withdrawals from these accounts during periods of unemployment. The aim of this policy proposal is to improve employment incentives without significant changes in the current redistribution scheme. We provide a detailed account of how...
Valletta, Robert; Huggins, Brian
A new model for lease accounting can have a significant impact on hospitals and healthcare organizations. The new approach proposes a "right-of-use" model that involves complex estimates and significant administrative burden. Hospitals and health systems that draw heavily on lease arrangements should start preparing for the new approach now even though guidance and a final rule are not expected until mid-2011. This article highlights a number of considerations from the lessee point of view.
Full Text Available Charter schools involve a trading of autonomy for accountability. This accountability comes through two forces—markets through the choices of parents and students, and accountability to government through the writing of contracts that must be renewed for schools to continue to operate. Charter schools are supposed to be more accountable for educational performance than traditional public schools because authorizers have the ability to revoke charter contracts. Here, I focus on one central component of accountability to government: performance accountability or accountability for educational outcomes to charter school authorizers through the revocation or non-renewal of charter contracts. In this paper, I suggest that contract-based accountability for educational performance in charter schools may not be working as proponents argued it would. This article explores some explanations for why there are very few examples of charter schools that have been closed primarily because of failure to demonstrate educational performance or improvement. Future work will need to test if these challenges for authorizers hold in a variety of contexts. The conclusion examines the implications of these findings for the future of charter school accountability.
Full Text Available The name of Michel Troper has become an inevitable reference in constitutional law and legal theory textbooks. This author kick-started his academic career with a thesis on a subject of separation of powers, thus prolonging the tradition of numerous French legal scholars, namely, that of providing contemporary discernment of French classical constitutional doctrines. Charles Eisenmann innovative views on the necessity of displacing attention from the theories and to the process of emergence, forms and functioning of those theories have had a decisive influence on Troper's scientific development. His Nanterre period is when general legal theory becomes of his primary interest. In the same manner as his mentor before him, Troper perceives Kelsen's theoretical paradigm as a starting point and engages in a polemical dialogue with the ideas of the Viennese jurist, deciding to push his somewhat rudimentary theory of interpretation of law to its extreme consequences. Affiliating his theoretical enterprise to movements and schools of thought such as American, Scandinavian and, primarily, Italian legal realism, Troper elaborates his own theory of interpretation of law ( TRI which will promptly become notorious for its alleged radicality. In the subsequent period of his career, Troper introduces the theory of legal constraints ( TCJ, destined to enable him to preserve his loyalty to positivist epistemology while striving to amend the radicality of the TRI by mobilising the concept of a specific causality supposedly inherent both to the legal system and the legal agents' mindset.
Pomeranz, Jennifer L; Teret, Stephen P; Sugarman, Stephen D; Rutkow, Lainie; Brownell, Kelly D
Context: The law is a powerful public health tool with considerable potential to address the obesity issue. Scientific advances, gaps in the current regulatory environment, and new ways of conceptualizing rights and responsibilities offer a foundation for legal innovation. Methods: This article connects developments in public health and nutrition with legal advances to define promising avenues for preventing obesity through the application of the law. Findings: Two sets of approaches are defined: (1) direct application of the law to factors known to contribute to obesity and (2) original and innovative legal solutions that address the weak regulatory stance of government and the ineffectiveness of existing policies used to control obesity. Specific legal strategies are discussed for limiting children's food marketing, confronting the potential addictive properties of food, compelling industry speech, increasing government speech, regulating conduct, using tort litigation, applying nuisance law as a litigation strategy, and considering performance-based regulation as an alternative to typical regulatory actions. Finally, preemption is an overriding issue and can play both a facilitative and a hindering role in obesity policy. Conclusions: Legal solutions are immediately available to the government to address obesity and should be considered at the federal, state, and local levels. New and innovative legal solutions represent opportunities to take the law in creative directions and to link legal, nutrition, and public health communities in constructive ways. PMID:19298420
Tassé, Anne-Marie; Kirby, Emily; Fortier, Isabel
The past decade has witnessed the creation of major international research consortia, aiming to facilitate the sharing of data from different studies to maximize health benefits. However, combining heterogeneous data across existing studies requires addressing issues related to both data harmonization and ethical and legal interoperability. This article proposes a rigorous interoperability assessment process to assess whether different data sets are sufficiently ethically and legally interoperable to allow for a given proposed research use. The methodology used to develop this process is based on a comprehensive analysis of the international ethical and legal framework governing the use of retrospective data in research, and includes the following steps: (I) finding existing processes; (II) comparing processes to identify similarities and differences and determining the limits of the "consistent whole"; (III) establishing common principles and procedures; and, (IV) changing or removing processes that do not contribute to the consistent whole. Each of these four steps were examined using step-specific methodologies, including (a) literature and policy reviews; (b) consultations with international ethical, legal and social implications (ELSI) experts; and (c) a case study piloting the proposed framework in an actual international research consortium. This assessment process takes into account key legal and ethical components such as consent, recontact, and waiver of consent. As a result, this analysis allows the development of a comprehensive filter used to verify the legal and ethical restrictions pertaining to a data set. This in turns helps in determining whether the given data set can to be used for a proposed research project, or is ethically and legally interoperable for use in research collaborations. By integrating this filter to the regular data access processes used by cohorts, not only will researchers be able to create virtual "mega-cohorts" of research
Full Text Available Drones or unmanned or remote vehicles represent a new generation of devices that were designed to help mankind achieve better results in areas that were proven to hazardous. By developing drones, new areas of economic activities have been unlocked for better exploitation, but at the same time, the lack of a proper legal system to back-up the new technology allowed a new wave of gray-lined uses of drones that must be tackled. As the Director of the 21st Century Defense Initiative at the Brookings Institute1 explains in an interview in 2012 that “a revolutionary technology is a game-changing technology on a historic level. It is technology like gunpowder, or the steam engine, or the atomic bomb”. With this in mind, drones mark the revolution to carry out strikes from thousands of kilometers away, while also ensuring a permanent eye in the sky for both military and also law enforcement operations. The aforementioned facts are just small percentages of what a drone is truly capable of and its full potential will only be unlocked once artificial intelligence will become an integral part of robotics.
Full Text Available In order for a claim to exist, the host there has to be two parties. In case of public claims one of the parties is the state, special provincial administration and municipalities; while the debtor consists of the natural and legal persons. The definition of public claims is provided by The Procedure Law of Collection of Public Claims. One claims, the quality of the public claims not cause any, may be excluded from the scope of Law No. 6183. All the claims of public administration are not public claims. However, any private claim can have the security of a public claim. For this reason the criteria used to define a public claim differ. Arrangements, which can render a public claim a privileged claim, exist in the relevant Code. The aim of this study is to define the concept of public claim expressed in the relevant code and to determine the conditions under which a claim not stated in the Code can be considered a public claim in the light of court decisions.
Kablukov, А. А.; Strakhova, O. Р.
Legal training of medical workers is an urgent problem that must be solved in order to improve the comprehensive process of teaching students at the Ukrainian medical schools. An example of implementation the initial stage of legal training for medical students based on existing training programs, within existing departments is described in this article. The acquisition of the primary skills for students in fi nding and selecting the legal documents and the ability to navigate skillfully in t...
Vinding, Niels Valdemar
that arose after the speech by the Archbishop: whether or to what extent cultural difference should be recognized by legal systems. Legal practice and cultural diversity, edited by Ralph Grillo, Roger Ballard, Alessandro Ferrari, Andre´ J. Hoekema, Marcel Maussen, and Prakash Shah, Farnham, UK, Ashgate, 2009......This anthology comprises contributions from a conference on legal practice and cultural diversity held in London in July 2007, but the editors take their cue from the speech made in February 2008 by the Archbishop of Canterbury, Dr Rowan Williams. The questions central to the book are the same...
This paper examines the extent to which American law and legal institutions have addressed problems of intergenerational equities. Beginning with a definition of the issue, the paper goes on to address conservation law, public debt ceilings, property law, and eugenic laws. The research supports the conclusion that neither statutory law, the formal expression of public policy articulated by the legislature, nor common law, the case-by-case definition of private legal rights by the courts has developed a coherent set of legal principles for dealing with the difficult problems of intergenerational equity. 15 references
Loiralith Margarita Chirinos Portillo; Fabiola del Valle Tavares Duarte; María Eugenia Soto Hernández
Este artículo de investigación tiene como objetivo general determinar la reserva legal nacional en la Constitución de la República Bolivariana de Venezuela de 1999. Se utiliza la estrategia de investigación documental y el método analítico. Las fuentes para la recolección de información corresponden a cinco ámbitos: constitucional, legal, sublegal, doctrinal y jurisprudencial. La reserva legal nacional se conceptúa como materias específicas de com- petencia nacional que por disposición consti...
Đapović Lasta S.
Rape was identified as a criminal act in the earliest known legal writings, Hamurabi's legal code (cir. 2000 BC). In the Balkans, in the Middle Ages, rape was always punished in one way or another, in the statutes of the Adriatic maritime towns, which were under the rule of the Nemanjić state or the West. All categories of women, even prostitutes and slaves, were protected by law from sexual violence in many statutes. Also in Dušan's legal code the regulation is found, severely punishing rapi...
L. H. T. Macarenhas
Full Text Available This paper will address the importance that the legal person has the right to and for society, the legal system itself has instruments to protect such institute, correcting fraud and abuse in its exercise. Through the theory of piercing the corporate veil, the distinctive personality and patrimonial autonomy are removed temporarily, making partners and managers are held accountable, as if the entity does not exist. The integration of theory disregard the Civil Code of 2002 is not about real innovation, because its application was already a reality in the Brazilian courts, even if the regulatory provisions dealing hitherto disregard of the doctrine were so confused and often sometimes even erroneous.
Nielsen, Sandro; Mourier, Lise
An examination of existing accounting dictionaries on the Internet reveals a general need for a new type of dictionary. In contrast to the dictionaries now accessible, the future accounting dictionaries should be designed as proper Internet dictionaries based on a functional approach so they can...
Full Text Available Accounting professionals, business college accrediting bodies, and even accounting academics themselves acknowledge that there is a disconnect between academe and the rigors and requirements of the accounting profession. Among the suggestions proposed in the literature to reduce this gap is the faculty internship, where accounting faculty members work within the field as accountants. Heretofore, individual case studies report benefits of such internships that accrue to a variety of stakeholder groups beyond just the faculty intern and include the academic institution, students, and accounting profession through faculty internships. This research seeks wider support for these benefits. This descriptive study involved surveying a sample of accounting faculty members to get their opinions about the benefits and drawbacks of faculty internships, and to determine the level of use of faculty internships in accounting. In all, 128 usable responses were obtained, representing a 14.6% response rate. The results of this study reveal that although most faculty members acknowledge the benefits cited in the literature, too few take advantage of faculty internships.
The report provides an assessment of accounting, financial reporting, and auditing practices within the corporate sector in Peru, using International Financial Reporting Standards (IFRS), and International Standards on Auditing (ISA) as benchmarks, drawing on international experience and best practices in that field. This Report on the Observance of Standards and Codes (ROSC) Accounting & ...
An assessment of accounting and auditing practices in Bulgaria is a part of the World Bank and the International Monetary Fund (IMF) joint initiative on reports on the Observance of Standards and Codes (ROSC). The assessment focused on the strengths and weaknesses of the accounting and auditing environment that influences the quality of corporate financial reporting. It used the Internatio...
World Bank, (WB)
This report, on the strengths and weaknesses of Slovakia's institutional arrangements for the observance of the International Accounting Standards (IASs), and International Standards on Auditing (ISAs), is based on a self-assessment of accounting and auditing practices in the country. The self-assessment exercise was conducted under the management of a National Steering Committee, consisti...
This report is based on the findings of a review of accounting and auditing standards and practices in Malawi's corporate sector. The review exercise focused mainly on the strengths and weaknesses of the institutional framework that supports the corporate financial reporting system in the country; a review of Government accounting and auditing practices is outside the scope of this report....
This assessment of accounting and auditing practices in Romania is part of a joint initiative by the World Bank and International Monetary Fund (IMF) to prepare Reports on the Observance of Standards and Codes (ROSC). The assessment focuses on the strengths and weaknesses of the accounting and auditing environment that influence the quality of corporate financial reporting, and includes a ...
This report is part of a joint initiative of the World Bank and IMF to prepare Reports on the Observance of Standards and Codes (ROSC). The ROSC Accounting and Auditing review for Indonesia mainly focuses on the strengths and weaknesses of the accounting and auditing environment that influences the quality of corporate financial reporting. It involves both a review of mandatory requirement...
This report provides an assessment of accounting and auditing practices within the broader context of the Bangladesh institutional framework and capacity needed to ensure the quality of corporate financial reporting. The accounting and auditing practices in Bangladesh suffer from institutional weaknesses in regulation, compliance, and enforcement of standards and rules. The preparation of ...
This report offers several policy recommendations aimed at improving the accounting and auditing regulatory framework. An important aspect is the strengthening of enforcement mechanisms for ensuring compliance with accounting and auditing requirements and auditors' professional code of ethics; in this context, a recommendation has been made for the establishment of an independent oversight...
This report provides an assessment of accounting, financial reporting and auditing requirements and practices within the enterprise and financial sectors in Georgia. The report uses International Financial Reporting Standards (IFRS), International Standards on Auditing (ISA) and draws on international experience and good practices in the field of accounting and audit regulation, including in ...
This Report on Observance of Standards and Codes (ROSC) provides a review of the accounting and auditing practices and the institutions underpinning the accounting and auditing environment in the corporate sector in Ethiopia. The review drew on best international practices and makes policy recommendations aimed at improving the quality of financial reporting in the country. There are some...
Pondy, Dorothy, Comp.
The catalog was compiled to assist instructors in planning community college and university curricula using the 48 computer-assisted accountancy lessons available on PLATO IV (Programmed Logic for Automatic Teaching Operation) for first semester accounting courses. It contains information on lesson access, lists of acceptable abbreviations for…
New York State Education Dept., Albany. Office of the Professions.
A reference guide to laws, rules, and regulations that govern public accountancy practice in New York State is presented. In addition to identifying licensing requirements/procedures for certified public accountants, general provisions of Title VIII of the Education Law are covered, along with state management, professional misconduct, and…
Revellino, Silvana; Mouritsen, Jan
This paper explores the relationships between calculative practices and innovative activities. It investigates how calculative practices such as accounting develop knowledge that functions as an engine (MacKenzie, 2006) for innovation. This is an attempt at exploring the role of accounting through...
Full Text Available Nowadays, agriculture has become one of the most important fields of activity, significant funds being allotted within the EU budget to finance the European agriculture. In this context, organising the accounting of economic entities which carry out their activity in the agricultural sector has acquired new meanings. The goal of the present study is to bring into the light the particularities of the farm accounting on two levels: on the one hand, from the perspective of the international accounting referential and, on the other hand, in compliance with the national accounting regulations. The most important conclusion of this work is that, in post-1990 Romania, no interest was further manifested for the refinement of aspects specific to farm accounting.
Mukhi, Shaheena; Barnsley, Jan; Deber, Raisa B
This paper examines the accountability structures within primary healthcare (PHC) in Ontario; in particular, who is accountable for what and to whom, and the policy tools being used. Ontario has implemented a series of incremental reforms, using expenditure policy instruments, enforced through contractual agreements to provide a defined set of publicly financed services that are privately delivered, most often by family physicians. The findings indicate that reporting, funding, evaluation and governance accountability requirements vary across service provider models. Accountability to the funder and patients is most common. Agreements, incentives and compensation tools have been used but may be insufficient to ensure parties are being held responsible for their activities related to stated goals. Clear definitions of various governance structures, a cohesive approach to monitoring critical performance indicators and associated improvement strategies are important elements in operationalizing accountability and determining whether goals are being met. PMID:25305392
Background Accounting-that is, standardized measurement, public reporting, performance evaluation and managerial control-is commonly seen to provide the core infrastructure for quality improvement in healthcare. Yet, accounting successfully for quality has been a problematic endeavor, often...... producing dysfunctional effects. This has raised questions about the appropriate role for accounting in achieving quality improvement. This paper contributes to this debate by contrasting the specific way in which accounting is understood and operationalized for quality improvement in the UK National Health...... Service (NHS) with findings from the broadly defined ‘social studies of accounting’ literature and illustrative examples. Discussion This paper highlights three significant differences between the way that accounting is understood to operate in the dominant health policy discourse and recent healthcare...
Jørgensen, Brian; Messner, Martin
This paper explores the relationship between accounting and strategy in a context that is characterised by pluralistic demands and high uncertainty about outcomes. By way of an ethnographic field study in an R&D intensive company, we analyse new product development (NPD) projects and the way...... in which decisions and practices concerning these projects are accounted for. Building upon a practice theory perspective, we find that actors account for the appropriateness of NPD practices not only or primarily on the basis of accounting information, but also by "strategising", i.e. by mobilising...... different strategic objectives to which these practices are supposed to contribute. We argue that this has to do with the ambiguous demands on NPD and the limits of calculability inherent in NPD design decisions. At the same time, accounting information is not necessarily irrelevant in such a case; it can...
In the economic and social plan, tax evasion is a reality seen in various forms, such as the keeping of not realistic accounting books; willful destruction of documents that might lead to the discovery of real product deliveries, adopted prices, fees received or paid, establishing false customs declarations for the goods import or export, preparing false tax declarations, while knowingly not mentioning but a portion of the incomes. The largest tax evasion - 60% - is generated from VAT, while ...
Rodica Mariana Tarlea
Full Text Available To initiate a relationships with the bank, any customer, individual or legal entity must open a current account with the bank. Opening a bank current account implies an account agreement, concluded in writing by mutual consent. Based on this agreement the current account is opened, which will be the intermediary for performing all transactions between customers and the bank, with the exceptions resulting from the express will of the parties, which are usually those concerning bank loans. The specific of this account is that all incoming operations shall guaranteeone another and shall merge to createthe balancewhilethe closing of the account is done in concrete terms agreed in the contract.
Holtermann, Jakob v. H.; Madsen, Mikael Rask
International law remains in many ways a challenge to legal science. As in domestic law, the available options appear to be exhausted by either internal doctrinal approaches, or external approaches applying more general empirical methods from the social sciences. This article claims that, while...... these major positions obviously provide interesting insights, none of them manage to make international law intelligible in a broader sense. Instead, it argues for a European New Legal Realist approach to international law accommodating the so-called external and internal dimensions of law in a single more...... complex analysis which takes legal validity seriously but as a genuinely empirical object of study. This article constructs this position by identifying a distinctively European realist path which takes as its primary inspirations Weberian sociology of law and Alf Ross’ Scandinavian Legal Realism...
... ADMINISTRATIVE HEARINGS BEFORE ADMINISTRATIVE LAW JUDGES IN CASES INVOLVING ALLEGATIONS OF UNLAWFUL EMPLOYMENT OF ALIENS, UNFAIR IMMIGRATION-RELATED EMPLOYMENT PRACTICES, AND DOCUMENT FRAUD § 68.34 Legal assistance....
Wind, Marlene; Martinsen, Dorte Sindbjerg; Rotger, Gabriel Pons
National courts have been key players in the legal push for Europe, though notably to varying degrees. This paper examines the persisting variations in the referral rates of national courts and the underlying causal factors, aiming to better understand why some member states' courts have been more...... reluctant to join in the legal push for Europe. By using econometric methods, it challenges the modified neofunctionalist argument that the extent of intra-EC trade explains the referral practice of the individual member states. Majoritarian democracy is hypothesized as a causal factor in the low referral...... of majoritarian democracy on the number of referrals. The paper concludes that, owing to the uneven legal push for Europe, some member states and their citizens remain at arms' length from the legal integration process - and, in consequence, from the full impact of European integration....
@@ On November 9, the National Development and Reform Commission conducted a poll regarding the rearrangement of national legal holidays on its official website.After a year of research and study, a framework for the changes has been completed.
Altamura, M.; Ferraris, L.; Miozzo, D.; Musso, L.; Siccardi, F.
An exponential improvement of numerical weather prediction (NWP) models was observed during the last decade (Lynch, 2008). Civil Protection (CP) systems exploited Meteo services in order to redeploy their actions towards the prediction and prevention of events rather than towards an exclusively response-oriented mechanism1. Nevertheless, experience tells us that NWP models, even if assisted by real time observations, are far from being deterministic. Complications frequently emerge in medium to long range forecasting, which are subject to sudden modifications. On the other hand, short term forecasts, if seen through the lens of criminal trials2, are to the same extent, scarcely reliable (Molini et al., 2009). One particular episode related with wrong forecasts, in the Italian panorama, has deeply frightened CP operators as the NWP model in force missed a meteorological adversity which, in fact, caused death and dealt severe damage in the province of Vibo Valentia (2006). This event turned into a very discussed trial, lasting over three years, and intended against whom assumed the legal position of guardianship within the CP. A first set of data is now available showing that in concomitance with the trial of Vibo Valentia the number of alerts issued raised almost three folds. We sustain the hypothesis that the beginning of the process of overcriminalization (Husak, 2008) of CPs is currently increasing the number of false alerts with the consequent effect of weakening alert perception and response by the citizenship (Brezntiz, 1984). The common misunderstanding of such an issue, i.e. the inherent uncertainty in weather predictions, mainly by prosecutors and judges, and generally by whom deals with law and justice, is creating the basis for a defensive behaviour3 within CPs. This paper intends, thus, to analyse the social and legal relevance of uncertainty in the process of issuing meteo-hydrological alerts by CPs. Footnotes: 1 The Italian Civil Protection is working
Full Text Available An exponential improvement of numerical weather prediction (NWP models was observed during the last decade (Lynch, 2008. Civil Protection (CP systems exploited Meteo services in order to redeploy their actions towards the prediction and prevention of events rather than towards an exclusively response-oriented mechanism1.
Nevertheless, experience tells us that NWP models, even if assisted by real time observations, are far from being deterministic. Complications frequently emerge in medium to long range forecasting, which are subject to sudden modifications. On the other hand, short term forecasts, if seen through the lens of criminal trials2, are to the same extent, scarcely reliable (Molini et al., 2009.
One particular episode related with wrong forecasts, in the Italian panorama, has deeply frightened CP operators as the NWP model in force missed a meteorological adversity which, in fact, caused death and dealt severe damage in the province of Vibo Valentia (2006. This event turned into a very discussed trial, lasting over three years, and intended against whom assumed the legal position of guardianship within the CP. A first set of data is now available showing that in concomitance with the trial of Vibo Valentia the number of alerts issued raised almost three folds. We sustain the hypothesis that the beginning of the process of overcriminalization (Husak, 2008 of CPs is currently increasing the number of false alerts with the consequent effect of weakening alert perception and response by the citizenship (Brezntiz, 1984.
The common misunderstanding of such an issue, i.e. the inherent uncertainty in weather predictions, mainly by prosecutors and judges, and generally by whom deals with law and justice, is creating the basis for a defensive behaviour3 within CPs. This paper intends, thus, to analyse the social and legal relevance of uncertainty in the process of issuing
Pletti, Carolina; Sarlo, Michela; Palomba, Daniela; Rumiati, Rino; Lotto, Lorella
In any modern society killing is regarded as a severe violation of the legal codes that is subjected to penal judgment. Therefore, it is likely that people take legal consequences into account when deciding about the hypothetical killing of one person in classic moral dilemmas, with legal concerns contributing to decision-making. In particular, by differing for the degree of intentionality and emotional salience, Footbridge- and Trolley-type dilemmas might promote differential assignment of blame and punishment while implicating the same severity of harm. The present study was aimed at comparing the neural activity, subjective emotional reactions, and behavioral choices in two groups of participants who either took (Legal group) or did not take (No Legal group) legal consequences into account when deciding on Footbridge-type and Trolley-type moral dilemmas. Stimulus- and response-locked ERPs were measured to investigate the neural activity underlying two separate phases of the decision process. No difference in behavioral choices was found between groups. However, the No Legal group reported greater overall emotional impact, associated with lower preparation for action, suggesting greater conflict between alternative motor responses representing the different decision choices. In contrast, the Legal group showed an overall dampened affective experience during decision-making associated with greater overall action readiness and intention to act, reflecting lower conflict in responding. On these bases, we suggest that in moral dilemmas legal consequences of actions provide a sort of reference point on which people can rely to support a decision, independent of dilemma type. PMID:25638294
Islamic law is integrated into but stands independently from Indonesia’s national law. It is integrated in the sense that its substance has been absorbed into the legal systems through laws and other legal rulings and binds all Indonesian citizens. It is independent however, in the sense that its substance governs the internal conduct of Muslims. Islamic law has strengthened the Unitary State of the Republic of Indonesia, especially after the amendments of the 1945 Constitution, whose legal s...
Mixail V. Fedorov
Present article is devoted to the legal, political and constitutional ideas of the outstanding leader of war of independence in Latin America Simon Bolivar that was called by his countrymen and contemporaries to be a LIBERATOR. In the present article author discusses complex genesis and evolution of the political and legal doctrine of Simon Bolivar. Review is conducted by author in the context of developing theory and practice of Latin American constitutionalism in the XIX century. Author con...
Audronė Androšiūnaitė; Borisas Melnikas
The article defines the concept of professional services and evaluates the extent, to which legal services could be understood as professional services. In addition, literature analysis in the relationship marketing is presented as well as conclusions on the method for the use of relationship marketing in the development of legal services marketing strategy. Strategies of professional services marketing are completely different from other services marketing because of relations with current c...
This is the first full-length study of digital identity in a transactional context, from a legal perspective. Clare Sullivan's analysis reveals the emergence of a distinct, new legal concept of identity. This concept is particularly clear under a national identity scheme such as the United Kingdom and Indian schemes. However, its emergence is evident even in jurisdictions, like Australia, which do not have a formal national identity scheme. Much of the analysis can also be extrapolated ...
Ilinca Alexandra TÃLNAR; Camelia Augusta HIMCINSCHI
The prostitution phenomenon is a global, complex, controversial, and problematic phenomenon which remains one of the current subjects debated at national and international level. From a judicial point of view, despite of the numerous legal measures and sporadic actions realized by the police, prostitution continues to be present in Romania, partially due to the low efficiency of legal controls and laws’ implementation. In this respect, we have focused on the distinction between offence and co...
Barloon, Linda Funk; Hilliard, Wanda
There are major legal issues that affect psychiatric nursing and guidelines for practicing in a legal and responsible manner. Advances in understanding of psychiatric conditions and developments in how nurses care for psychiatric patients result in changes in regulations, case law, and policies that govern nursing practice. Professional development, keeping abreast of current research and literature regarding clinical practice and trends, and involvement in professional organizations are some of the ways that psychiatric nurses can meet the challenges of their profession. PMID:27229273
Corsellis, Ann; Hertog, Erik; Martinsen, Bodil;
Within Europe there is increasing freedom of movement between countries and increasing inward migration. As a result, equivalent standards of legl interpreting and translation are required to allow reliable communication for judicial cooperation between member states, for criminal and civil matters...... in terms of - standards of selection, training and asessments of legal interpreters & translators - standards of ethics, code of conduct and good practice - interdisciplinary working arrangements with the legal services. With this paper, the authors aim to share the outcomes of their work....
Katarína Máziková; Michal Hrapko
Legal form of an European company (SE) is a significant contribution to common European market. This legal form enables companies from different member states to operate under common rules, management and reporting system. In this time the great importance for provision of informations from the European company has the accounting harmonization in the European Union. SE can transfer its registered office within EU member states without ceasing to exist which creates a pressure on the member st...
Andrew M Sherrill
Full Text Available Recent evidence suggests that grammatical aspect can bias how individuals perceive criminal intentionality during discourse comprehension. Given that criminal intentionality is a common criterion for legal definitions (e.g., first-degree murder, the present study explored whether grammatical aspect may also impact legal judgments. In a series of four experiments participants were provided with a legal definition and a description of a crime in which the grammatical aspect of provocation and murder events were manipulated. Participants were asked to make a decision (first- vs. second-degree murder and then indicate factors that impacted their decision. Findings suggest that legal judgments can be affected by grammatical aspect but the most robust effects were limited to temporal dynamics (i.e., imperfective aspect results in more murder actions than perfective aspect, which may in turn influence other representational systems (i.e., number of murder actions positively predicts perceived intentionality. In addition, findings demonstrate that the influence of grammatical aspect on situation model construction and evaluation is dependent upon the larger linguistic and semantic context. Together, the results suggest grammatical aspect has indirect influences on legal judgments to the extent that variability in aspect changes the features of the situation model that align with criteria for making legal judgments.
Sherrill, Andrew M; Eerland, Anita; Zwaan, Rolf A; Magliano, Joseph P
Recent evidence suggests that grammatical aspect can bias how individuals perceive criminal intentionality during discourse comprehension. Given that criminal intentionality is a common criterion for legal definitions (e.g., first-degree murder), the present study explored whether grammatical aspect may also impact legal judgments. In a series of four experiments participants were provided with a legal definition and a description of a crime in which the grammatical aspect of provocation and murder events were manipulated. Participants were asked to make a decision (first- vs. second-degree murder) and then indicate factors that impacted their decision. Findings suggest that legal judgments can be affected by grammatical aspect but the most robust effects were limited to temporal dynamics (i.e., imperfective aspect results in more murder actions than perfective aspect), which may in turn influence other representational systems (i.e., number of murder actions positively predicts perceived intentionality). In addition, findings demonstrate that the influence of grammatical aspect on situation model construction and evaluation is dependent upon the larger linguistic and semantic context. Together, the results suggest grammatical aspect has indirect influences on legal judgments to the extent that variability in aspect changes the features of the situation model that align with criteria for making legal judgments.
Full Text Available There is an urgent need to develop a legal expert system for the people to solve their legal troubles in orderreduce problems to the people for frequently arising legal solutions or legal queries, there is a need of legallawyer is mandatory, so there is an urgent need for the use of practical AI solutions in many of areas forproblems which people encounter in their daily lives. In this context building a legal expert system for thepeople is most adequate to make legal decisions in a particular domain through which people can getbasic service or suggestions or counseling or Fact finding and diagnosing few things associated to theirdomain. Such kind of emerging domain is called Immovable Property Acquisition (IMP like Tangibleproperties Land, House etc.., In order to build such kind of systems certain prior domain knowledge mustbe acquired. The main fundamental goal of this paper is to survey distinguish prerequisites informationabout to make legal expert system. Here primarily focusing regarding Traditional model of legalreasoning, proposed approach by Expert System, Various Logical components, Types of Legal InferenceTechniques to automate the legal tasks.
ANA - MARIA MĂLĂESCU
Full Text Available Management has a very important role in the functioning of companies, regardless of their form of organization. Financial accounting management ensures the knowledge of legal norms regulating the accounting activity, its optimal organization, the use, management and permanent tracking of making use of funds on the basis of maximum profit and the analysis and providing the necessary capital for the next period, which is established on choosing the optimal variant. Accounting information is part of the economic information, which is of great interest for accounting. Beyond the interest of the majority of managers in terms of introducing new technologies, they should not neglect the importance of accounting information, both in terms of decision making, but also in terms of the entire managerial act.
Full Text Available La comptabilité nationale est née dans les années 1939-1940 au terme de plusieurs siècles d’efforts pour estimer le revenu national. Encore a-t-il fallu attendre un demi-siècle pour que le premier système de calculs (1941 devienne le « système international de comptabilité nationale » (1993 couvrant à la fois les comptes courants, les comptes d’accumulation et les comptes de patrimoine. Cet article analyse les relations entre la comptabilité nationale et la comptabilité d’entreprise à travers le problème de la définition du cadre comptable, celui de l’utilisation effective de comptes d’entreprises pour l’établissement des comptes nationaux et celui de la valorisation, le tout apprécié dans le contexte du développement de normes comptables internationales.After centuries of national income estimates, an accounting approach emerged in the thirties and the forties, leading to the birth of national accounting. Half a century was necessary however before a standardized national accounting framework was completed, with the 1993 international System of National Accounts encompassing both current accounts, accumulation accounts and balance sheets. The relationships between national accounting and business accounting are investigated, regarding accounting framework issues, uses of actual business accounts for compiling national accounts and valuation issues, in context of the development of international accounting standards.Die nationale Buchhaltung ist in den Jahren 1939-1940 mehrere Jahrhunderte intensiver Anstrengung lang nach geboren, um das Nationaleinkommen zu schätzen. Jedoch war noch ein halbes Jahrhundert nötig, damit das erste Rechensystem (1941 das « nationaler Buchhaltung internationale System » (1993 wird, das gleichzeitig die Kontokorrente, die Anhäufungskontos und die Kontos von Erbe berücksichtigt. Dieser Artikel analysiert die Beziehungen zwischen der nationalen Buchführung und der
Geller, E Scott
Written in an easy-to-read conversational tone, Beyond Safety Accountability explains how to develop an organizational culture that encourages people to be accountable for their work practices and to embrace a higher sense of personal responsibility. The author begins by thoroughly explaining the difference between safety accountability and safety responsibility. He then examines the need of organizations to improve safety performance, discusses why such performance improvement can be achieved through a continuous safety process, as distinguished from a safety program, and provides the practic
Aiyar, Shekhar; Dalgaard, Carl-Johan Lars
The development accounting literature almost always assumes a Cobb-Douglas (CD) production function. However, if in reality the elasticity of substitution between capital and labor deviates substantially from 1, the assumption is invalid, potentially casting doubt on the commonly held view...... that factors of production are relatively unimportant in accounting for differences in labor productivity. We use international data on relative factor shares and capital-output ratios to formulate a number of tests for the validity of the CD assumption. We find that the CD specification performs reasonably...... well for the purposes of cross-country productivity accounting....
Social Security Administration — The Verification Account Management System (VAMS) is the centralized location for maintaining SSA's verification and data exchange accounts. VAMS account management...
Accountability is of growing importance in contemporary governance. The academic literature on public accountability is fraught with concerned analyses, suggesting that accountability is a problematic issue for public managers. This article investigates how public managers experience accountability
This work has the object to analyse the International as much as National legal frameworks, the scopes and limits of the instruments which form it as well as the congruous that exist between them and the situation which actually prevails in the maritime transport field of radioactive materials in worldwide level and in Mexico taking into account the technical advances, the operational experience and radiological protection principles. In the chapter 1, the background on the uses of nuclear energy are described and its development by more of fifty years. The chapter 2 analyses about the establishment of nuclear technologies in Mexico as well as their evolution in medicine, agriculture, research and electric power generation areas. In chapter 3 it was analysed the role what the International Organizations have been playing for the establish of an International legal framework in the maritime transport of radioactive materials field. In the chapter 4, the International legal framework was analysed which is appli...
The handbook documents existing best practices and methods used to account for nuclear material and to prepare the required nuclear material accounting reports for submission to the IAEA. It provides a description of the processes and steps necessary for the establishment, implementation and maintenance of nuclear material accounting and control at the material balance area, facility and State levels, and defines the relevant terms. This handbook serves the needs of State personnel at various levels, including State authorities, facility operators and participants in training programmes. It can assist in developing and maintaining accounting systems which will support a State's ability to account for its nuclear material such that the IAEA can verify State declarations, and at the same time support the State's ability to ensure its nuclear security. In addition, the handbook is useful for IAEA staff, who is closely involved with nuclear material accounting. The handbook includes the steps and procedures a State needs to set up and maintain to provide assurance that it can account for its nuclear material and submit the prescribed nuclear material accounting reports defined in Section 1 and described in Sections 3 and 4 in terms of the relevant agreement(s), thereby enabling the IAEA to discharge its verification function as defined in Section 1 and described in Sections 3 and 4. The contents of the handbook are based on the model safeguards agreement and, where applicable, there will also be reference to the model additional protocol. As a State using The handbook consists of five sections. In Section 1, definitions or descriptions of terms used are provided in relation to where the IAEA applies safeguards or, for that matter, accounting for and control of nuclear material in a State. The IAEA's approach in applying safeguards in a State is also defined and briefly described, with special emphasis on verification. In Section 2, the obligations of the State
This textbook on Basic Financial Accounting is targeted students in the economics studies at universities and business colleges having an introductory subject in the external dimension of the company's economic reporting, including bookkeeping, etc. The book includes the following subjects...
Costa Ramos, Vânia
The following article gives an overview of legal aid for victims in criminal cases in Portugal. It addresses the issues of a victim’s access to a lawyer, when and how the right is granted (right to legal assistance), and under what circumstances the victim has a right to financial legal aid (right to financial legal aid).
... 45 Public Welfare 3 2010-10-01 2010-10-01 false Persons under legal disability. 505.2 Section 505... under legal disability. (a) Claims may be submitted on behalf of persons who, being otherwise eligible... legal disability, by the natural or legal guardian, committee, conservator, curator, or any other...
The language of legal English is a kind of customary language, which includes some words, phrases and mode of expression with its unique style. One of the most important characteristics of legal English is exact in its usage. But in some situations, vague expressions are found in legal English. This is written to probe into some linguistic aspects of legal documents: vagueness and ambiguity.
The 21 st century will be the epoch of knowled ge economy. Knowledge economy is to develop economy on the basis of knowledge will surely become the major resources of economy development. Therefore, human resources accounting which provides such information as the ebb and follow of hu man resources investment, the size of the human resources employment, will bec ome the main stream of accounting the time of knowledge economy. To face China 's reality, to develop economy, and to flourish enterprise...
For this century, financial accounting "technology" has meant double-entry accounting. Computers, once assumed to be infallible, insufficiently automated double-entry with only single-entry records. Transaction logs, audit trails, and other features since have augmented these bookkeeping verification gaps by enabling error discovery and recovery. VisiCalc, later Lotus 1-2-3 and Excel, brought dynamic spreadsheets into widespread use for modeling "what if" thereby bridging the gap between time...
Hindriks, Jean; Lockwood, Ben
In this paper we abstract from the usual gains and costs of decentralization (e.g. preference matching, spillovers and economies of scale). Instead we compare the political accountability of decentralized governments relative to centralized ones when there is a risk of "bad" governance. We study both the selection and incentive effects of accountability. A key aspect of centralization is to make the politician answerable to multiple constituencies subject to a common budget constraint. Our ma...
The emergence of Islamic banks and other financial institutions since the 1970s has stimulated a modern literature of that has identified itself as addressing “Islamic accounting”. Much of this literature is prescriptive, though studies of actual practice, and of attitudes to proposed alternatives, are beginning to emerge. Historical research into Islamic accounting is still in a process of development, with a range of studies based on both primary archives and manuals of accounting providi...
Shyam NMI Sunder
This study considers accounting in the new information economy. The basic framework of accounting for firms reflects a set of contracts and it helps define, implement and enforce these contracts. This framework is stable, and unlikely to change soon. However, the new information technology has been transforming the markets in which firms operate, and opening up new markets. We use a taxonomy identified with Hatfield (1924) and based on markets for managerial talent, investment capital and pro...
Mihalache D. Arsenie-Samoil
Taking into account both the development of information and communication technology and the effects of the current recession on global economy, outsourcing company services has been booming all over the world as it is regarded as a way to meet the strategic goals of cutting costs, improving the satisfaction of the clients’ expectations, and of increasing company efficiency and effectiveness. The paper aims at presenting the current issues of outsourcing accounting professional services and I...
This report is based on an assessment of accounting and auditing practices in the Islamic Republic of Pakistan. It forms part of a joint initiative between the World Bank and the International Monetary Fund on Reports on the Observance of Standards and Codes (ROSC). The assessment focuses on the strengths and weaknesses of corporate accounting and auditing practices in Pakistan and involves a review of both mandatory requirements and actual practice. The report consists of policy recommendati...
textabstractThis dissertation aims to contribute to the literature about the quality of accounting information by investigating its interaction with institutional factors (i.e., their external environment) in which firms operate, such as industry and stock exchange. The research topics of this dissertation include the motivation of earnings management (chapter 2), the consequence of accounting frauds on the failure rate of IPO firms (chapter 3) and the effectiveness of actions taken by standa...
Tetyana Kaminska; Olena Kolesnikova
Active market economy involves various risks for market players. A particular place due to the specifics and significance within the risk classification system belongs to financial risks. In legislative instruments the issue of risks is considered superficially. Accounting Regulation does not contain any provisions on risks accounting and those of their consequences, as well as any clarification on providing relevant information to managers at different levels and other stakeholders. However,...
Full Text Available In this study, the theoretical background of generational accounting, the importance of the concept of “generational account” and “fiscal balance rule” have been explained by putting forward that budget deficit is not a suitable indicator to assess intergenerational effects of the fiscal and debt policy. The last part of the study contains presentation of generational accounting studies for selected countries.
The IAEA Director General appointed an international Panel of Experts to go into the question of Civil Liability and State Responsibility for Nuclear Hazards. The Panel had before it certain basic postulates formulated after a preliminary and tentative consideration of the subject. From the viewpoint of the public, the first postulate is, of course, that the use of nuclear energy be regulated by adequate licensing and control mechanisms so as to prevent any accidents. To the extent, however, that nuclear damage cannot be prevented, there must be liability on the part of the enterprise which caused the damage and, where damage exceeds its liability or its financial resources there should be some assurance of compensation by the State. This should be so not only within the borders of one State, but especially also on an international basis. Security should be required for the possible liability of the enterprises connected with a nuclear incident. Litigation with respect to liability should be concentrated in the most convenient tribunal and be governed by a single clearly defined law. The methods of distribution should meet general standards of equity and be as expeditious as possible. Emergency measures, especially evacuation, first aid and decontamination, should be organized and financed without delay. At the same time, the liability of an enterprise should not exceed its reasonable financial capabilities. This means that a ceiling should be imposed upon the amount of third party liability to which an enterprise could be held. And the liability should generally be such as can be covered by adequate financial security. Uniformity in the treatment of victims of nuclear incidents in all these fields is a desirable goal. Yet, if a rule adopted on an international level or suggested by uniform legislation were to be viable, it should adapt itself to the social, economic and legal order already existing in individual States. This may mean that in certain fields it
The article analyses the corporations social responsibility problem that requires an integrated approach, with taking into account legal, administrative, economic and political components.The subject of the article is a public (corporative) reporting institute, regarded: a) as a result of the struggle among various social interests, b) as an inner contradictory phenomenon combining within itself the answers to the social demand and technologies of the corporation positioning.The outcomes of t...
Bashkatov V. V.
Full Text Available This article presents the results of research of the historical aspects of the formation and development of tax accounting on a single agricultural tax. We have formulated the stages of historical development of taxation of agricultural producers and described each period of evolution of the unified agricultural tax with the legal and regulatory framework. We have also presented the conclusions about the advantages and disadvantages of this mode of taxation
infrastructure taking into account the features of functioning and development of a transport infrastructure. The development of a transport cluster should be examined as a certain program which is an aggregate of interrelated projects. The source of basic financial result of cluster (cluster rent is co-ordination of activity of participants in the process of realization of these projects. The functioning of cluster is possible only at certain terms: the personal business interest, support of regional power, forming of innovative environment. Conclusions and directions of further researches. Thus, the forming of transport cluster in a region has difficult, system character; it must take place taking into account the noted organizational and legal aspects, in particular, offered structure and maintenance. Only due to the high degree of co-operation of transport enterprises of region possibly creation and functioning of transport cluster which will assist becoming of competitive regional economy. The subject of further researches the mechanism of transport cluster forming and correlation of interests of basic participants of project will become.
Full Text Available This article examines the relationship of historico-legal studies to the wider context of socio-legal studies. It issues a challenge to rethink the nature and role of legal history in the light of socio-legal theory and the extent to which it out to be used by legal scholars. The discussion explores the benefits to socio-legal studies of interdisciplinarity. It suggests that historical reconstructions that contextualise the law should be properly acknowledged as a subgenre at least of the socio-legal movement, not simply perceived as an add-on methodology.
Seth E. Terkper
The paper discusses the improvements which a semi-autonomous revenue agency (SARA) must make to its records to meet fiscal and financial accounting obligations. SARAs are legal entities, such as a service or a department, which are required to prepare accrual records that may diverge from a treasury's cash accounting records. Their records reflect revenues generated; budget funds for generating the revenues; and material programs administered for other agencies. The accounting records and fin...
Regulatory legal acts possess certain characteristics, the presence of which determines their qualities. Historically the development of forms of law in the world followed various tracks, which led to appearance of several legal systems. That is why the notion and the meaning of regulatory legal acts in them does not always coincide. This article presents a notion of private regulatory legal acts and an issue of their presence in the Russian legal system. In that context a notion of regulator...
RADU N. CATANA
The last period has seen an enormous investment in legal reform efforts in many transition and developing economies, much of it involving the importation of legal models from mature market economies. As a growing body of economic and legal literature shows, legal reforms in transition economies were largely grounded on transplants. The challenges raised in the legal transplants process can be revealed by reuniting two major approaches. The substantial approach is meant to present the results ...
Michaels, Brent D.; Del Rosso, James Q.; Momin, Saira B.
In today’s legal environment, it is unlikely that a physician will complete a medical career without being introduced to the legal system in some way. Despite this, medical education often does not incorporate a basic teaching of general legal principles, and many physicians are left unaware of some of the important legal aspects of practicing medicine. The purpose of this article is to provide a background of the essential legal principles of a malpractice action as well as review the fundam...
David Ingersoll’s essay “Karl Llewellyn, American Legal Realism and Contemporary Legal Behavioralism” is a significant, but neglected contribution to our understanding of legal realism in the United States. This article argues that it first anticipates the shape of legal realism’s revival today and shows that Ingersoll was ahead of his time. The once dominant school of legal realism had become a much maligned theory of law when this essay was first published. Ingersoll identifies ...
Legal education is transnationalizing. The legal classroom is globalizing, in that a university's classroom is not defined by walls but is now mobile through technology and international university affiliations. The legal classroom itself is globalized, composed of local and international students. To meet the demands of a global economy and the subsequent globalization of the legal profession, law faculties have been required to transnationalize their legal education, teaching a mix of domes...
Miller, Sandra K.; DiMatteo, Larry A.
The purpose of this article is to persuade legal studies teachers of the benefits of using works from other disciplines to illustrate the rationales for law, the greater context in which the legal order operates, and the relationship between law and society. The tangential benefits of using works from other disciplines are the enhancement of the…
This article focuses on legal incentives and legal obstacles to diversification in the US. It first outlines some farm characteristics that may influence diversification. It then turns to the possible impact of the agricultural tenancy relationship on diversification and the relevance of land-use re
Full Text Available In the economic and social plan, tax evasion is a reality seen in various forms, such as the keeping of not realistic accounting books; willful destruction of documents that might lead to the discovery of real product deliveries, adopted prices, fees received or paid, establishing false customs declarations for the goods import or export, preparing false tax declarations, while knowingly not mentioning but a portion of the incomes. The largest tax evasion - 60% - is generated from VAT, while social contributions generate approximately 24% of the total fiscal evasion, mainly through the phenomenon of “illegal work” (employees in the underground economy. For this purpose it is necessary a deep reform of the taxes administration, mainly in the direction of increasing the degree of tax collection. The phenomenon as a whole is very difficult to control and to quantify and to this contribute also the tax laws’ peculiarities, tax policies, corruption and the standard of living
The first part of this article consists in attempting to highlight the importance of concerning about the economic consequences and introducing the foundation of economic consequence theory, proposing that the accounting standard is not only a kind of technical standard, it also has the economic consequences, so it becomes the object which all quarters special interest group gambles to get latent profit. After general characterization of the economic consequences in the second part, the article gives a description of the influences the change of accounting standards bring to the government, the ordinary investors and creditors, the auditors, and the enterprise, establishing a framework that how those groups react as the economic consequences in the third part. The fourth section compare technical theory and accounting standards theory, links the basic norms of accounting such as conservatism, relevance and reliability to the methods of escaping the harm of economic consequences, then proposes some specific methods in the formuhtion of accounting standard. Finally, the article utilizes the methods to settle the problems appearing in Chinese market.
Full Text Available Camps are a great way to keep kids active throughout the summer and to make money for the program sponsoring them. Planning is needed for a sports camp to be safe for both the camp personnel and the athletes, and to minimize legal negligence. Having a risk management plan in place is important to insure that everyone is aware of the risks of participating. Background checks on camp personnel help ensure the camp leaders and coaches do not have a criminal background. It is important to inspect the facilities/equipment to make sure they are safe to use. Athletic trainers help with injuries that may occur with participation. Supervisors make sure that everyone is accounted for and camp rules help the campers behave in an appropriate manner. When planning activities, it is important to look at the skill level of the athletes. If all of these areas are covered, camps should be legally protected if an issue were to arise.
Dove, Edward S; Joly, Yann; Tassé, Anne-Marie; Knoppers, Bartha M
The biggest challenge in twenty-first century data-intensive genomic science, is developing vast computer infrastructure and advanced software tools to perform comprehensive analyses of genomic data sets for biomedical research and clinical practice. Researchers are increasingly turning to cloud computing both as a solution to integrate data from genomics, systems biology and biomedical data mining and as an approach to analyze data to solve biomedical problems. Although cloud computing provides several benefits such as lower costs and greater efficiency, it also raises legal and ethical issues. In this article, we discuss three key 'points to consider' (data control; data security, confidentiality and transfer; and accountability) based on a preliminary review of several publicly available cloud service providers' Terms of Service. These 'points to consider' should be borne in mind by genomic research organizations when negotiating legal arrangements to store genomic data on a large commercial cloud service provider's servers. Diligent genomic cloud computing means leveraging security standards and evaluation processes as a means to protect data and entails many of the same good practices that researchers should always consider in securing their local infrastructure.
Coromoto Aguilar González, Herleny
Full Text Available n Venezuela se promulga la Ley Especial de Los Consejos Comunales en el año 2006. El Consejo Comunal está constituido por tres órganos: Órgano Ejecutivo, Unidad de Gestión Financiera, y Unidad de Contraloría Social. La Unidad de Gestión Financiera o Banco Comunal adquirirá la figura jurídica de cooperativa, por consiguiente el presente trabajo tiene por objeto analizar los deberes formales que debe cumplir el Banco Comunal: 1. Inscribirse en los registros correspondientes; 2. Llevar Libros Legales; 3. Presentar Declaración Informativa de ISLR; 4. Practicar retención de ISLR; 5. Emitir factura de conformidad con lo establecido en la regulación venezolana.Venezuela promulgated the Special Law of the Communal Councils in 2006. The Communal Council is constituted by three agencies: Executive agency, Financial Management Unit, and Social comptroller Unit. The Financial Management Unit or Communal Bank will acquire the legal figure of a cooperative, therefore the present paper intends to analyze the formal duties established in the Venezuelan tax laws, that the Communal Bank must fulfil: 1. To register in the corresponding registration system; 2. Keep the accountancy Books required by tax laws; 3. To file an informative income tax return; 4. To practice income tax withholding; 5. To emit invoice in accordance with Venezuelan tax regulations.
Dove, Edward S; Joly, Yann; Tassé, Anne-Marie; Knoppers, Bartha M
The biggest challenge in twenty-first century data-intensive genomic science, is developing vast computer infrastructure and advanced software tools to perform comprehensive analyses of genomic data sets for biomedical research and clinical practice. Researchers are increasingly turning to cloud computing both as a solution to integrate data from genomics, systems biology and biomedical data mining and as an approach to analyze data to solve biomedical problems. Although cloud computing provides several benefits such as lower costs and greater efficiency, it also raises legal and ethical issues. In this article, we discuss three key 'points to consider' (data control; data security, confidentiality and transfer; and accountability) based on a preliminary review of several publicly available cloud service providers' Terms of Service. These 'points to consider' should be borne in mind by genomic research organizations when negotiating legal arrangements to store genomic data on a large commercial cloud service provider's servers. Diligent genomic cloud computing means leveraging security standards and evaluation processes as a means to protect data and entails many of the same good practices that researchers should always consider in securing their local infrastructure. PMID:25248396
The role of law in regulating mental health detention has come to engender great contention in the legal and sociological disciplines alike. This conflict is multifaceted but is centred upon the extent to which law should control the psychiatric power of detention. In this manner the evolution of law regulating mental health detention has been seen in terms of a pendulous movement between two extremes of medicalism and legalism. Drawing on socio-legal literature, legislation, international treaties and case law this article examines the changing purpose of mental health law from an English and Council of Europe perspective by utilizing the concepts of medicalism, legalism and new legalism as descriptive devices before arguing that the UN Convention on the Rights of Persons with Disabilities goes further than all of these concepts and has the potential to influence mental health laws internationally.
The role of law in regulating mental health detention has come to engender great contention in the legal and sociological disciplines alike. This conflict is multifaceted but is centred upon the extent to which law should control the psychiatric power of detention. In this manner the evolution of law regulating mental health detention has been seen in terms of a pendulous movement between two extremes of medicalism and legalism. Drawing on socio-legal literature, legislation, international treaties and case law this article examines the changing purpose of mental health law from an English and Council of Europe perspective by utilizing the concepts of medicalism, legalism and new legalism as descriptive devices before arguing that the UN Convention on the Rights of Persons with Disabilities goes further than all of these concepts and has the potential to influence mental health laws internationally. PMID:27059132
Full Text Available Nowadays the accurate translation of legal texts has become highly important as the mistranslation of a passage in a contract, for example, could lead to lawsuits and loss of money. Consequently, the translation of legal texts to other languages faces many difficulties and only professional translators specialised in legal translation should deal with the translation of legal documents and scholarly writings. The purpose of this paper is to analyze translation from three perspectives: translation quality, errors and difficulties encountered in translating legal texts and consequences of such errors in professional translation. First of all, the paper points out the importance of performing a good and correct translation, which is one of the most important elements to be considered when discussing translation. Furthermore, the paper presents an overview of the errors and difficulties in translating texts and of the consequences of errors in professional translation, with applications to the field of law. The paper is also an approach to the differences between languages (English and Romanian that can hinder comprehension for those who have embarked upon the difficult task of translation. The research method that I have used to achieve the objectives of the paper was the content analysis of various Romanian and foreign authors' works.
Arkhireeva A. S.
Full Text Available In this article some features of legal regulation of the institute of public service are considered. The analysis of the norms of the service rights establishing the special administrative legal status of public servants is carried out. The author investigated the considerable list of the pre-revolutionary, soviet and modern legal literature devoted to topical issues of institute of public service. The main concept of this article is that the institute of public service is considered by us from a systemic position. For example, the content of the concept of "state position" from the point of view of both standard the contents, and opinions of representatives of the scientific doctrine is revealed. The author's definition of the legal category "state position" is offered. Besides, various concepts of understanding of the concept "public service" are presented in article. Thus the author paid attention to the fact that earlier in the domestic legislation there was no common opinion and standard establishment of the legal category of "public service". The main signs of the state position by the legislation of the Russian Empire are given in article. It is noted that in pre-revolutionary Russia legislators had identified the concepts of "public servant" and "official". This approach, according to the author, wasn't the advantage of the pre-revolutionary legislation, testifying to the low level of legislative equipment
Clauß, D; Richter, C; Klohs, G; Heide, S
Medical child protection includes besides interdisciplinary diagnostics and treatment of physical and psychological symptoms also a discussion that looks at the ensuing legal consequences.This study analyses 21 criminally investigated cases of suspected child abuse from a 2 year study period and compares severity of injury to legal outcome.7 of those 21 criminal proceedings were already dropped by the prosecution and never went to trial. 4 of the 8 cases that led to a trial ended with a conviction. In all of the 4 cases that resulted in an acquittal the judges had been convinced that the child had been abused but found themselves unable to exactly identify the perpetrator. Our study's cases did not show a positive correlation between severity of injury and legal outcome.Diagnosing and treating children and minors within the context of medical child protection should always also include the ques-tion of possible legal consequences. The judicial process in cases of serious child abuse requires high medical expertise. Such expertise particularly includes the ability to determine the time of injury as exactly as possible and to provide precise written documentation of any medical findings. However, our study also shows that medical assessment is only one of many aspects in the legal response to child abuse.
Full Text Available The term “electronic money” first appeared in Czech legislation in 2002 as the result of the transposition of legislation into the Czech Republic’s legal system in anticipation of the country’s accession to the European Union. This term subsequently reappeared in 2009 during the recodification of the legal regulation of payment services, payment systems and electronic money. At this time, the definition was subjected to certain changes which continue to exert a significant influence on current practice with respect to the issuance and subsequent use of electronic money. This paper addresses the term “virtual money” and considers the mutual relationships between “electronic money”, “cashless money” and “virtual money” from the point of view of selected legal and economic approaches. The aim of the paper is to employ the analytical method in order to investigate selected legal and economic aspects of the various interpretations of the categories “electronic money”, “cashless money” and “virtual money”. A comparative analysis approach will be applied so as to ascertain both the legal and economic differences between these categories and general conclusions will be suggested employing the deduction method. The article is further concerned with the influence of these categories on the monetary base and money supply indicators.
Gennadiy A. Torgashev
Full Text Available In the present article author considers fundamental problems of law connected with equality, justice and freedom. Author proves that philosophy and law as forms of public consciousness carry out the important closely interconnected among themselves functions of the social life judgment. In the article author noted that among other forms of public consciousness law is one of difficult objects of knowledge, because law is connected with such forms of consciousness as philosophy, morals, religion, policy. The legal philosophy is the philosophical discipline having the subject the general regularities of law functioning, taken in their historical and sociocultural development, definition and the sense of legal judgment and its fundamental concepts. Law represents a set of obligatory rules of conduct (norms established by the authorized or the state. Diverse spiritual life of the society assumes a variety in the nature of law. The typology of philosophical concepts of the law and how the legal philosophy interprets legal reality is researched, various philosophical and legal concepts which are caused by two main types of rights – natural and positive are allocated. Author gives opinions of scientists, and explains own views of the author.
Pavel A. Matveev
Full Text Available In the present article author bases on the analysis of doctrinal and normative sources attempt to substantiate the existence of positive legal responsibility. Author defines the specificity of positive familial liability in the mechanism of self- identity of lawful behavior. Considering the nature of family legal liability, author proves independence of family-legal responsibility; it differs from civil, criminal and administrative responsibility. Author gives own definition of family-legal responsibility, gives characteristic features of this type of liability and justifies own view of the concept of responsibility in the modern family. Author substantiates view that family liability is expressed in multiple sanctions fixable current family law. Author notes that measures of family - legal responsibility are: annulment of the marriage, deprivation and restriction of parental rights, abolition of adoption, custody, guardianship, termination of child in a foster family placement, deprivation of the right to communicate with the child, taking away a child, termination or limitation of the obligation to subject the material contents of family relationship to other entities. Justifying own views, author relies on the opinions of scholars, experts, as well as a number of other competent persons.
Full Text Available The aim of this paper is to study of the generation accounts for Iranian’s generation. We applied the method of Auerbach, Gokhale and Kotlihoff (1991 on the period 1967-2008 in Iran. Our calculation shows with compare to industrial countries, fiscal burden for Iranian’s population is very chip and that depend on fiscal system in Iran. Except the recent years the rate of tax in Iran has been very low. The generation account for the old people (40 olds is 2117 $ but the future generation (t+1 is 36985 $. The share of male and female, during the years, in this burden is similar. Fiscal burden for Iranian’s generation is low but this population should support other burden that calls inflation. Because when the government do not receive the tax income, a low generation account transfer to price general level.
Perkmann, Markus; Fini, Riccardo; Ross, Jan-Michael;
We present an approach that aims to comprehensively account for scientists’ academic engagement and commercialization activities. While previous research has pointed to the economic and social impact of these activities, it has also been hampered by the difficulties of accurately quantifying them....... Our approach complements university administrative records with data retrieved from external sources and surveys to quantify academic consulting, patenting, and academic entrepreneurship. This allows us to accurately account for ‘independent’ activity, i.e., academic engagement and commercialization...... by not accounting for independent activities. However, with the exception of consulting, we find no significant differences between individuals involved in supported (university-recorded) and independent activity, respectively. Our study contributes to work concerned with developing appropriate and accurate...
Dmitriy E. Nekrasov
Full Text Available In the present article questions of constitutional and legal regulation and reason for the legal nihilism existence, methods and forms of fight against legal nihilism are considered. Reasons of low legal culture in modern Russian society and ways of the population's legal literacy increase in general are allocated. These problems are extremely topical today as at the 1990th when there was a reorientation of values, ideals and the principles and legislative base was significantly changed, people were simply lost, and it was extremely difficult for them to realize and accept new, absolutely other reality. Today peculiar spiritual and valuable "reconstruct" did not pass completely and the state is obliged to help citizens to carry out it most without serious consequences and successfully. In the conclusion authors draw a conclusion that: first, the problem of legal nihilism more than ever now is particularly acute for modern Russian society. The policy of the state has to be directed by the consciousness of citizens, who understand that law is the integral and obligatory part of the order in the country and that it is one of the basic for any person. Secondly, one of the ways to overcome the legal nihilism consists in the increase of the legal culture level along with the development of effective legal policy. Thirdly, legal idealism, reevaluation of opportunities in law gains especially wide circulation in the years of changes in response to social expectations an insufficiently skilled legislator forms a belief that it is enough to adopt good laws, and all problems would be solved.
Full Text Available Law schools have a responsibility to remind law students that by studying law they have the power to transform thoughts, policies and lives, and that practising law is not just about financial rewards, but that its greatest reward is contributing to the betterment of society and ultimately to social change. The values and philosophies that law lecturers instil in law students can contribute to the legal order of the future; a legal order that supports a transformative South Africa. A need exists to bring legal education closer to the values enshrined in our Constitution. In addition to an extensive knowledge of legal principles, critical thinking and research skills, law students should critically engage with our constitutional values. The question remains: How do we transform legal education in South Africa? How do we change the way we teach law students? The introduction of concepts such as therapeutic jurisprudence enhanced by our constitutional values will ensure that we deliver graduates that display a commitment to our constitutional vales and an ability to engage critically with these values. It is important to establish a professional legal identity amongst students from their first year as this will assist in the development of a well-rounded graduate that can contribute to the legal order of the future. Letter writing and drafting skills, the value of plain language, moot court activities, alternative dispute resolution and clinical legal education provide opportunities to integrate valuable therapeutic jurisprudence principles into the curriculum and can allow students to critically engage with our constitutional values. By embodying these values they can improve the legal system, shape our legal order and promote progress toward an equal and free democratic society as envisaged by the Constitution.
Hollensen, Svend; Wulff, Vlad Stefan
Global account management (GAM) has become a critical issue for many multinational corporations that compete in a fast changing global market environment. In this article, we approach GAM from a benchlearning perspective, synthesize selected literature and examine case studies in order to underline...... the importance of multilevel relationships in strategic business-to-business relationships. The purpose of this study is to address various issues related to multilevel relationships in strategic partnerships (e.g. the recruitment of the global account manager and his supporting team, turf wars and compensation...
Mahdi Salehi; Mahdi Behnameh; Monireh Najayian
The aim of this paper is to study of the generation accounts for Iranian’s generation. We applied the method of Auerbach, Gokhale and Kotlihoff (1991) on the period 1967-2008 in Iran. Our calculation shows with compare to industrial countries, fiscal burden for Iranian’s population is very chip and that depend on fiscal system in Iran. Except the recent years the rate of tax in Iran has been very low. The generation account for the old people (40 olds) is 2117 $ but the future generation (t+1...
This article reconsiders the relationship between criminal adjudication and forensic expertise in the light of 'new paradigms' of forensic practice and recent law reform. It briefly summarizes conventional wisdom on the typical shortcomings of forensic science and other expert evidence, as a springboard for a more searching critical diagnosis of longstanding maladies. The fundamentally jurisdictional nature of law is emphasized, and some implications for expert testimony noted. English law's traditionally adversarial model of criminal procedure is then reassessed, taking account of a proper understanding of its normative structure and modern development, and drawing on comparative legal research and theorizing to obtain a more rounded second opinion. In conclusion, some avenues for intelligent prescription are canvassed, highlighting the importance of promoting and facilitating effective communication between experts, lawyers and courts, and prioritizing modest practical remedies over radical surgery.
The purpose of this study is to understand how recent legal reforms and the creation of legal offices in Argentina may improve access to justice and legally empower victims of domestic violence. The paper looks into the way the judicial system developed to provide suitable options for victims of dom
Tyrer, L B
The abolition of legal abortion in the US would seriously threaten the health, and even the lives, of women and children. Statistics on the relationship between abortion and health attained before and after abortion was legalized were used to project some of the probable consequences of reversing the US Supreme Court's 1973 Roe v. Wade decision. Abortion has been widely practiced throughout US history, but the actual number of procedures performed before some states legalized abortion is unknown. Few legal procedures were performed for medical reasons, yet many illegal abortions took place. In 1955, a panel of experts could only provide a "best estimate" of between 200,000 and 1,200,000 illegally induced abortions occurring annually in the US. The actual number was most likely closer to the higher figure. The complication rates for illegal abortions, most of which were performed by unskilled practitioners in unsafe settings, were much higher than the rates for legal abortion now. Complications were related to ineffective or unsafe methods, Sepsis, particularly with the bacterium "Clostridium prefringens," which causes gas gangrene, was a major problem that has virtually disappeared. Each year prior to the 1970s, more than 100 women in the US died of abortion complications. Due to the fact that vital statistics reflect an incomplete ascertainment of deaths, the actual number of deaths is probably larger, possibly by as much as 50%. In 1983 more than 1.3 million procedures were performed -- a figure close to the estimated number of illegal abortions performed before 1970. In comparison, 672,000 hysterectomies and 424,000 tonsillectomy operations were performed the same year. The number of abortion-related deaths in the US decreased between 1972 and 1980, from 90 to 16. Most of this decrease resulted from the availability and safety of legal abortion. Legal abortion carries an especially low risk of death, particularly when performed in the 1st trimester. For the 1972
Riley, Peter [Leicester School of Law (United Kingdom). Environmental Law Unit
International nuclear trade is governed by the regime of legal control of nuclear energy, nuclear materials, knowledge of nuclear processes and weapons. Nuclear trade is under pinned by international agreements concerning physical protection and safeguards, the control of nuclear weapons, the protection of nuclear materials from terrorist action and third part liability. The political and geographical boundary changes of the past two years have significantly altered the background against which this regime has developed. Such changes have affected nuclear trade. The paper summarised the legal control of nuclear energy between States, identifies the areas of change which may affect this regime and the consequences for international trade. Conclusions are drawn as to the development of the international legal control of nuclear energy. (author). 21 refs.
Mani, K S
Indian law equates epilepsy with temporary insanity and also prohibits a legally valid marriage for a person with epilepsy with inherent risk of divorce. This absurd law, unique to India and possibly Brazil, must be excised in toto. Repeated petitions, by the Indian Epilepsy Association, to the Federal Government, have resulted in only vague assurances and alternate methods are under consideration. There are no legal impediments to education or work. Strict regulations against driving have yielded place to lax rules wherein a person can drive a vehicle, even after a recent fit, provided he gets a certificate from any registered medical practitioner. The nascent medical insurance specifically excludes epilepsy from its ambit. The cost of anti-epileptic drugs includes a 40% tax akin to Value Added Tax in the West. We must consider the impact of these legal impediments on the social fabric of the individual in his/her milieu and vis-a-vis priorities in national development. PMID:9212628
Full Text Available We propose an activity model of legal psychologist work. As a basis for the construction of the system of legal psychologist activity, we use trajectory of teenager living in the legal field. As the main activities within their respective specializations, we highlighted prevention, maintenance and rehabilitation. We define the main activities necessary for the development within the FGOSIII specialization 050407 “Pedagogy and Psychology of deviant behavior”: general and pathopsychologic diagnostics, development activity and psychological education, psycho-correction, psychological counseling. Accordingly, we define the types of psychological practices. We highlight the motivational and integrative practice (teaching introductory and trainee. We propose a system of training modules, ensuring the formation of the necessary competencies. The modules feature is their focus on practice (the association of training courses with the main types of psychological practice.
... remain subject to the primary expenditure limit under 11 CFR 9035.1. (3) Deposit and disclosure. (i... limitations and prohibitions of 11 CFR parts 110, 114 and 115 and shall be aggregated with all contributions... considered expenditures to the extent that the aggregate of such costs does not exceed 20 percent of...
ARCURI, Alessandra; SIMONCINI, Marta
On 6 April 2009, an earthquake hit the city of L’Aquila in Italy, destroying much of the historical centre, injuring thousands of people and killing more than 300. In an unprecedented verdict, in October 2012 the court of first instance in L’Aquila condemned for manslaughter the six Italian scientists, members of a national scientific advisory committee. The reasoning underpinning the verdict centres around the scientists’ poor assessment and communication of the seismic risk. Two years later...
Provasi, Roberta; Riva, Patrizia
Since 2007 a financial crisis has hit economies generating inevitable consequences on Italian Companies solvency level. This paper identifies some intermediate solutions purely contractual arrangements for debt rescheduling between debtor and creditors introduced by the Bankruptcy Reform, which considers: recovery and resolution planning ,restructuring agreement, pre-insolvency agreements with creditors. To solve the crisis it is required the adoption of appropriate...
Diploma thesis on Accounting outsourcing and key problems of selected software for accounting deals with the accounting outsourcing. Work focuses here on the question of the proper selection of an accounting firm and on the conditions of cooperation with it. In this work the reader is also acquainted with some software for accounting and with their advantages and disadvantages.
Fisher, Roy; Murphy, Vivienne
Existing literature and a survey of 106 undergraduate accounting students in the United Kingdom were analyzed for perceptions of the accounting profession and the academic discipline of accounting. Results suggest that among accounting and nonaccounting students alike, there exist coexisting perceptions of accounting as having high status and low…
Ramachandran Rackliffe, Usha; Ragland, Linda
Public accounting firms emphasize the importance of accounting graduates being proficient in Excel. Since many accounting graduates often aspire to work in public accounting, a question arises as to whether there should be an emphasis on Excel in accounting education. The purpose of this paper is to specifically look at this issue by examining…
Amat, Oriol; Blake, John; Dowds, Jack
The term 'creative accounting' can be defined in a number of ways. Initially we will offer this definition: 'a process whereby accountants use their knowledge of accounting rules to manipulate the figures reported in the accounts of a business'. To investigate the ethical issues raised by creative accounting we will: - Explore some definitions of creative accounting. - Consider the various ways in which creative accounting can be undertaken. - Explore the range...
Full Text Available In this paper, the authors discuss models of integrating gender issues, gender perspective and some gender aspects into the university education. In that context, the authors particularly focus on the concept of clinical legal education in legal clinics offering a specific practical model of teaching gender studies. Legal clinics provide for an innovative approach to gender education of prospective legal professional. The teaching method used in these legal clinics is aimed at raising students' awareness of gender issues and common gender-related biases. In the recent period, the Legal Clinic at the Law Faculty in Niš has achieved excellent results in the Clinical legal education program on the women's rights protection, which clearly proves that legal clinics have good prospects in general legal education.
This report provides an assessment of accounting, financial reporting, and auditing requirements and practices within the enterprise and financial sectors in Hungary using International Financial Reporting Standards (IFRS),International Standards on Auditing (ISA), and the relevant portions of European Union (EU) law (also known as the acquis communautaire) as benchmarks. It also draws on ...
Stephen G. Kerr
Full Text Available The evolution of a new discipline of service science will creatively disturb the relationship between more established business disciplines. Each discipline is not an independent silo. As a result the purpose of this paper was to explore, at this early stage, how the new discipline may create opportunities for interdisciplinary scholarship. The specific purpose of this paper was to explore how service science might interact with the scholarly and professional practice of accounting. Accounting practice is dominated by a stewardship proposition. The stewardship proposition is a problem because typical service science investments will receive unfavorable treatment. Accounting’s other major proposition is valuation. Areas of opportunity for positive contributions from a service science approach are discussed. Service science, as viewed through an accounting lens, will have to find ways to overcome measurement and reporting methods that will not afford service science investments the full benefit of their strategic potential. Several avenues for research into ways service science can improve accounting scholarship are suggested.
Manitoba Dept. of Education, Winnipeg.
This teaching guide consists of guidelines for conducting two secondary-level introductory accounting courses. Intended for vocational business education students, the courses are designed to introduce financial principles and practices important to personal and business life, to promote development of clerical and bookkeeping skills sufficient…
Biodiversity, a property of natural areas, provides a range of benefits to the economy including bioprospecting rents, knowledge and insurance, ecotourism fees, and ecosystem services. Many of these values can be broken out in the System of National Accounts, leading to better estimates of the economic losses when natural areas are degraded or destroyed. Developing countries harbor the gre...