LEGAL PROTECTION FOR CUSTOMER SEGREGATED ACCOUNT OWNER FROM LOSS DUE TO THE BANKCRUPTY OF FUTURES BROKERAGE FIRM

Directory of Open Access Journals (Sweden)

Yessy Meryantika Sari

2016-05-01

Full Text Available Commodity futures trading is a business activity that is complex and involves many parties including Client Segregated Account and Brokerage Company. This business promises huge benefits but ba-lanced with a high risk of loss. Therefore, a potential event of bankruptcy. Customer as the owner of the funds which mandated funds to the brokerage company to be managed for purposes of the transaction, should get legal protection from potential losses due to bankruptcy of futures brokerage firm. The spirit of the law in protection for customers is reflected in the preamble of le-gal norms futures trading as further elaborated in the general legal provisions stipulated in the Fu-tures Trading Act.

The Normative Legal Regulation of Accounting Activities of Non-Bank Financial Institutions in Ensuring the Strategic Development of the Financial System of Ukraine

Directory of Open Access Journals (Sweden)

Prokopenko Zhanna V.

2017-03-01

Full Text Available The aim of the article is to study the normative legal regulation of accounting activities of non-bank financial institutions to ensure the strategic development of the financial system of Ukraine. There actualized the issue of examining the system of normative legal regulation in terms of: first, regulation of the market for non-bank financial services and their activities as an object of accounting; second, regulation of accounting and reporting as the basis of the impact on its organization, methodology; third, formation of requirements to the management of the institution concerning the qualification requirements to the chief accountant as a subject of organization and carrying out the accounting activities. In the course of the research, there developed a model for influencing the transformation of the organization and methodology of accounting, which will be implemented by establishing new requirements to its methods and objects as a result of changes in the normative legal acts and their impact on the systems of economic analysis and audit as components of corporate management of non-bank financial institutions. The proposed model determines the impact of the provisions of the integrated program for the development of the financial sector of Ukraine until 2020 in accounting in terms of methodology, specificity and composition of its objects. As a result of studying the set of documents that define the strategic provisions for the development of the market for non-bank financial services, there identified directions for the formation of new and transformation of the existing provisions of the normative legal regulation of the accounting system through its elements (methods, objects, subjects, study of its functions and justification of the significance in risk management. We believe that these provisions should be implemented by means of the development of organizational and methodological regulations for the accounting of non

Accounting and Legal Aspects regarding the Online Romanian Crowdfunding Platforms` Operations

Directory of Open Access Journals (Sweden)

Cristina Nicolaescu

2016-01-01

Full Text Available The present paper aims to detail the law and the accounting aspects related to the platforms of participative funding running. Even if, the crowdfunding, as a funding method, is internationally used more and more often and for a certain period of time, it represents a new concept in Romania. In principle, the crowd funding or the participative funding, as the term has been assumed in Romania, represents the funding of a project elaborated by an individual or by a legal entity, by any interested person. The operations unfold using online platforms, which connect the investors and the projects’ developers, requesting a commission in exchange for this service.

Legal method in danish law

DEFF Research Database (Denmark)

Blume, Peter Erik

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......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...

4 CFR 83.18 - Rights of legal guardians.

Science.gov (United States)

2010-01-01

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

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

Science.gov (United States)

Foster, Charles; Herring, Jonathan; Boyd, Magnus

2015-05-01

We examine the likely reception in the courtroom of the 'joint account' model of genetic confidentiality. We conclude that the model, as modified by Gilbar and others, is workable and reflects, better than more conventional legal approaches, both the biological and psychological realities and the obligations owed under Articles 8 and 10 of the European Convention on Human Rights (ECHR). Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://group.bmj.com/group/rights-licensing/permissions.

31 CFR 363.27 - What do I need to know about accounts for minors who have not had a legal guardian appointed by a...

Science.gov (United States)

2010-07-01

... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false What do I need to know about accounts for minors who have not had a legal guardian appointed by a court? 363.27 Section 363.27 Money and... minors who have not had a legal guardian appointed by a court? (a) We do not permit a minor to purchase...

Social Responsibility and Legal Financial Communication in African Companies in the South of the Sahara: Glance from the OHADA Accounting Law Viewpoint

OpenAIRE

Louis Ndjetcheu

2013-01-01

In an environment marked by growing claims regarding corporate social responsibility (CSR), debates on governance show the need for taking into account all the legitimate involved parties of the company within the framework of the legal or voluntary financial communication (Dowling and Pfeffer, 1975; Lind B lom, 1994; Gray et al.., 1995). If the accounting regulation, the laws and the rules in western countries require the consideration of the environmental aspects in the accounts and the ann...

A sense of self-suspicion: global legal pluralism and the claim to legal authority

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Mariano Croce

2015-03-01

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.

Civil legal responsibility for environmental pollution

Directory of Open Access Journals (Sweden)

Pajtić Bojan L.

2015-01-01

Full Text Available Serbia's EU accession process has actualised the need to harmonise our legislation with the common legal regulations of the European community of nations. The accelerated economic growth produces environmental challenges associated with harmful emissions. This paper gives an account of international declarations, conventions, directives and other state and civil society instruments of legal protection against the environmental damage. A special focus is placed on our positive legislation and enforcement of legal regulations in ensuring the civil legal responsibility, i.e. prevention of the occurrence of damage and indemnification for the damage caused.

Legal socialization of personality as a phenomenon of legal psychology

Directory of Open Access Journals (Sweden)

Borisova S.E.

2017-01-01

Full Text Available The relevance of the topic to the continuing importance of legal regulation of human behavior, the necessity of foreseeing the adverse consequences of social disorders and urgency of the prevention of deconditioning and deviant behavioral manifestations. In this regard, it is important to examine the phenomenon of legal socialization, causing interest among the representatives of the human Sciences and specialists in different branches of psychological knowledge. Taking into account the multidimensional nature of this phenomenon, it is an essential consideration of the trajectories of its occurrence in correlation with different interacting with other determinants. Such determinants include age psychological characteristics, experience crises of mental development, socially conditioned factors, and the influence of the professional environment. In article are characterized by individual patterns of legal socialization of a personality, revealing its essence, on the basis of summarizing opinions of scientists based on their own point of view. On the basis of the theoretical analysis made assumptions about the peculiarities of legal socialization of the individual occurring in different age periods of life; formulated likely areas for further study the phenomenon under research legal psychology.

Customer Protection Against Banking Services and Cimb Niaga Cellphone Account Payment System

OpenAIRE

Sendidevi, Ida Ayu Wayan Meryawira

2015-01-01

Legal relation between parties in the cellphone account administration based on the valid Legal provision. There are no specific regulation concerning the providence of cellphone account and therefore to provide legal certainty on cellphone account its legal basic rely on existing Law and internal regulation of CIMB Niaga. Product information transparency, users safety and complain and dispute resolution effort are the things that should be fulfilled in the providence of cellphone account sin...

IRBA SERIES : Accounting In Japan

OpenAIRE

Arai, Kiyomitsu

1994-01-01

Preface / Legal and Conceptual Framework of Accounting in Japan / Setting Accounting Standards in Japan - The American Influence and The Present Status / Accounting Education and Profession in Japan / The International Harmonization of Accounting Standards / The Accounting Standard Setting in Japan and Its Responses to International Accounting Standards / Selected Bibliography for Accounting in Japan

FINANCIAL STATEMENTS FOR LEGAL PERSONS WITHOUT PATRIMONIAL PURPOSE

OpenAIRE

DUMITRU FRANCA; MORARU MARIA

2012-01-01

Annual financial statements and annual financial statements that are simplified represent a whole. According to the law of accounting, annual financial statements must be accompanied by a written declaration of assumption of responsibility by the leadership of the legal person for annual financial statements in accordance with Accounting rules for legal persons without patrimonial purpose. Annual financial statements are prepared in a clear manner and should be consistent with the provisions ...

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

Science.gov (United States)

2010-07-22

... LEGAL SERVICES CORPORATION Accounting Guide for LSC Recipients (2010 Edition) AGENCY: Legal... Accounting Guide for LSC Recipients to reflect changes that have occurred since the last publication of the Accounting Guide (the ``Guide'') in 1997. Notice was published in the Federal Register on February 2, 2010...

Visions of the Future of (Legal) Education

OpenAIRE

Madison, Michael

2017-01-01

One law professor takes a stab at imagining an ideal law school of the future and describing how to get there. The Essay spells out a specific possible vision, taking into account changes to the demand for legal services and changes to the economics and composition of the legal profession. That thought experiment leads to a series of observations about values and vision in legal education in general and about what it might take to move any vision forward.

Computer programs as accounting object

Directory of Open Access Journals (Sweden)

I.V. Perviy

2015-03-01

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

Introduction: Re-Igniting Critical Race In Canadian Legal Spaces: Introduction To The Special Symposium Issue Of Contemporary Accounts Of Racialization In Canada

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Shanthi Senthe

2013-10-01

Full Text Available Osgoode Hall Law School, York University’s Challenging Conventions! Speaker Series organized Re-Igniting Critical Race: A Symposium on Contemporary Accounts of Racialization in Canada on November 2, 2012.  The symposium sought to explore critical race theory and its praxis within the Canadian legal academy by inviting emerging scholars and practitioners to engage with the scholarship of Professor Patricia Williams.

Following legal rules : Visibility and feasibility

NARCIS (Netherlands)

van Roermund, G.C.G.J.

2014-01-01

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

Curbing Abuses of Legal Power in the Society

OpenAIRE

Tajudeen Ojo Ibraheem

2015-01-01

In a world characterized by greed and the lust for power and its attendant trappings, abuse of legal power is nothing new to most of us. Legal abuses of power abound in all fields of human endeavour. Accounts of such abuses dominate the mass media and for the average individual, no single day goes by without his getting to hear about at least one such occurrence. This paper briefly looks at the meaning of legal power, what legal abuse is all about, its causes, and some of...

Affirmative Action in Medical Education: A Legal Perspective.

Science.gov (United States)

Helms, Lelia B.; Helms, Charles M.

1998-01-01

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

Calibrating Legal Judgments

Directory of Open Access Journals (Sweden)

Frederick Schauer

2017-09-01

Full Text Available Objective to study the notion and essence of legal judgments calibration the possibilities of using it in the lawenforcement activity to explore the expenses and advantages of using it. Methods dialectic approach to the cognition of social phenomena which enables to analyze them in historical development and functioning in the context of the integrity of objective and subjective factors it determined the choice of the following research methods formallegal comparative legal sociological methods of cognitive psychology and philosophy. Results In ordinary life people who assess other peoplersaquos judgments typically take into account the other judgments of those they are assessing in order to calibrate the judgment presently being assessed. The restaurant and hotel rating website TripAdvisor is exemplary because it facilitates calibration by providing access to a raterrsaquos previous ratings. Such information allows a user to see whether a particular rating comes from a rater who is enthusiastic about every place she patronizes or instead from someone who is incessantly hard to please. And even when less systematized as in assessing a letter of recommendation or college transcript calibration by recourse to the decisional history of those whose judgments are being assessed is ubiquitous. Yet despite the ubiquity and utility of such calibration the legal system seems perversely to reject it. Appellate courts do not openly adjust their standard of review based on the previous judgments of the judge whose decision they are reviewing nor do judges in reviewing legislative or administrative decisions magistrates in evaluating search warrant representations or jurors in assessing witness perception. In most legal domains calibration by reference to the prior decisions of the reviewee is invisible either because it does not exist or because reviewing bodies are unwilling to admit using what they in fact know and employ. Scientific novelty for the first

Integrated reporting – innovation in accounting paradigms

Directory of Open Access Journals (Sweden)

Mirosława Kwiecień

2016-07-01

Full Text Available The article is an introduction to the issues and results of a new trend in interdisciplinary research, which is integrated reporting. „Violated balance”, characteristic of contemporary global economy, forces us to seek solutions oriented to symbiosis between economic, social and environmental progress, which is the basis for fundamental changes in mental models that determine the way the economic organization oper-ates. On the basis of literature studies, as well as management (of innovation, knowledge, etc. science studies and research on changes in legal regulations of accounting, one can venture to say that the change in accounting paradigms is an innovation which stems from legal requirements. Legislation stimulates conceptuality, including information management, standardization of accounting, etc. Innovation theory refers to technological, organizational and market changes, so a question ariseswhether this theory can be applied to accounting practices as well? In this way an idea emerged for inves-tigating the question if the implementation of legal regulations such as International Financial Reporting Standards (IFRS or the standards of the Global Reporting Initiative (GRI is a manifestation of the inno-vation theory in the development of accounting systems, especially in reporting.

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

Directory of Open Access Journals (Sweden)

Cristina Ciuraru-Andrica

2010-12-01

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

Aspects of the quality of accounting in the international context

Directory of Open Access Journals (Sweden)

Sady Mazzioni

2018-01-01

Full Text Available Purpose – Analyze how the characteristics of the business environment generates differences in the quality of accounting information in the international context. Design/methodology/approach – Descriptive research with a quantitative approach. Documentation collection in the Thomson Datastream Index Service database in a sample of 1,406 companies located in twelve countries, from 2005 to 2012. Findings – Companies located in countries with lower tax burden, stronger legal environment, greater economic and financial development index, common law legal origin and higher degree of internationalization presented higher averages and significant differences in the aggregate ranking of the quality of accounting information. The type of standard accounting used also influenced the position in the aggregate ranking of the accounting information quality. Originality/value – The interaction of companies with external markets influences the choices of accounting policies. The countries’ environmental characteristics, related to transparency, economic nature, legal and tax environment, lead to various levels of the quality of accounting information reported by companies.

Piercing and Tattoos in Adolescents: Legal and Medico-legal Implications.

Science.gov (United States)

Conti, Adelaide; Bin, Paola; Casella, Claudia; Capasso, Emanuele; Fedeli, Piergiorgio; Salzano, Francesco Antonio; Terracciano, Lucia; Piras, Mauro

2018-01-01

Non-therapeutic body modification interventions are permitted within the limits of the use of one's own body that can be specified in the legal system. The authors take into consideration Italian regulation on tattooing and piercing, in particular in relation to adolescents. In Italy, several regions have therefore issued acts aimed at regulating the activities of tattoo and piercing also in reference to minors. Discussion. With regard to minors, the rules taken into account set precise limits in relation to the age criterion and subordinate the implementation of such practices to the provision of consent by legal representatives. If such practices are of an aesthetic nature, we cannot avoid considering the implications they have on health protection, and then adopt appropriate measures to protect the person who intends to undergo them, particularly in the case of minors.

Piercing and Tattoos in Adolescents: Legal and Medico-legal Implications

Science.gov (United States)

Conti, Adelaide; Bin, Paola; Casella, Claudia; Capasso, Emanuele; Fedeli, Piergiorgio; Salzano, Francesco Antonio; Terracciano, Lucia; Piras, Mauro

2018-01-01

Abstract Non-therapeutic body modification interventions are permitted within the limits of the use of one’s own body that can be specified in the legal system. The authors take into consideration Italian regulation on tattooing and piercing, in particular in relation to adolescents. Results In Italy, several regions have therefore issued acts aimed at regulating the activities of tattoo and piercing also in reference to minors. Discussion. With regard to minors, the rules taken into account set precise limits in relation to the age criterion and subordinate the implementation of such practices to the provision of consent by legal representatives. Conclusion If such practices are of an aesthetic nature, we cannot avoid considering the implications they have on health protection, and then adopt appropriate measures to protect the person who intends to undergo them, particularly in the case of minors. PMID:29675481

45 CFR 1610.9 - Accounting.

Science.gov (United States)

2010-10-01

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

Confidentiality of Accounting Academics: Consequences of Nonconformity

Science.gov (United States)

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

2016-01-01

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

Representation and Non-representation of Knowledge Mediation in Legal Contracts

DEFF Research Database (Denmark)

Larsen, Aase Voldgaard

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......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...... 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...

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

International Nuclear Information System (INIS)

Ali, A.M.

2013-01-01

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

ACCOUNTING TREATMENTS USED FOR ACCOUNTING SERVICES PROVIDERS

Directory of Open Access Journals (Sweden)

ŢOGOE GRETI DANIELA

2014-08-01

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

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

Science.gov (United States)

2010-02-02

... LEGAL SERVICES CORPORATION Proposed Revisions to Accounting Guide for LSC Recipients AGENCY: Legal Services Corporation. ACTION: Notice and Request for Comments. SUMMARY: The Legal Services Corporation... banking transactions; (2) financial oversight concepts from the Sarbanes Oxley Act of 2002; (3) references...

Legal aspects of Blockchain`s technology applicability for registration of intellectual rights

Directory of Open Access Journals (Sweden)

Novoselova Lyudmila

2018-01-01

Full Text Available This article describes systems of accounting for the results of creative work, reveals possibilities for Blockchain`s technology applicability for providing information about the protected results of intellectual activity and their inclusion in the turnover (commercialization. Legal mechanisms play an important role for successful implementation of the opportunities which form the basis of this technology. It also requires addressing the unjustified legal obstacles for applicability of the technology and, at the same time, deciding which includes the technology into established legal mechanisms. Authors analyze the main issues which may arise when including the results of intellectual activity into accounting systems based on Blockchain technologies.

Environmental Accounting as a Tool for Environmental Management ...

African Journals Online (AJOL)

Environmental Accounting as a Tool for Environmental Management System. ... This paper reviews about the relationship of environmental accounting and environmental ... to legal and regulation requirement, to reduce cost from customer

Justice, legal validity and the force of law with special reference to ...

African Journals Online (AJOL)

In order to account for this coherence Dooyeweerd developed a theory in which both the ... On this basis the difference between law and justice is specified by ... legal principles and the regulatively deepened (disclosed) principles of legal ...

Disciplinary Accountability in the Financial Area

Directory of Open Access Journals (Sweden)

Viorel Lefter

2007-09-01

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

Corporate legal responsibility: A levinasian perspective

OpenAIRE

Soares, Conceição

2008-01-01

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...

Legal technique: approaches to section on types

Directory of Open Access Journals (Sweden)

І. Д. Шутак

2015-11-01

Full Text Available Legal technique is a branch of knowledge about the rules of doing legal work and creating in the process a variety of legal documents, which had previously been part of the theory of law. In modern conditions of the legal technique are isolated in a separate branch of legal science, focused on solving practical problems. The purpose of this article is to analyze the types of legal techniques, in particular, on the basis of theoretical propositions about legal technique to allocate substantial characteristics and types of legal technique. O. Malko and M. Matuzov consider legal technique as a set of rules, techniques, methods of preparation, creation, registration of legal documents, their classification and accounting for their excellence, efficient use. A similar meaning is investing in this concept Alekseev, determining that the legal technique is a set of tools and techniques used in accordance with accepted rules in the formulation and systematization of legal acts to ensure their perfection. So, legal technique – theoretical and applied legal science, which studies the regularities of rational legal practice in the creation, interpretation and implementation of law. In relation to the type of legal techniques in the literature proposed different classifications. For example, G. Muromtsev technique, which is used only in the field of law, divide on the technique of law-making (legislative technique, technique of law enforcement, interpretation, technique of judicial speech, interrogation, notarial activities. V. Kartashov shared legal technique on law making and enforcement (prorealtime, interpretive yourself and prevacidrebatezw, judicial or investigative, prosecutorial, and the like. Some authors clearly indicate that the criterion by which to distinguish types of legal techniques. So, S. Alekseev notes that legal technique is classified from the point of view of the legal nature of the act made on: a techniques of legal acts; b the

Hungarian Accounting Regulations: Exposed to the Cross-Fire

Directory of Open Access Journals (Sweden)

Rita Ambrus

2015-09-01

Full Text Available The aim of the paper is to highlight two factors influencing Hungarian accounting regulations: the legislation of accounting in the last 25 years and the most important features of the taxation system. Both of them can influence the main requirement of the Hungarian Act on Accounting, the true and fair view. The research methods are based on a synthesis of the national and international literature. The authors examine the regulation system embedded in the legal and economic environment. The paper shows the accounting legislation in Hungary after the changing of the regime, its asymmetry, the attitude of the legislators and the current situation. The analysis of the tax system is connected to the provisions of accounting, highlighting the problems of the tax administration, the relation between corporate tax and the resultsof accounting and the intention to simplify it. The main conclusion is to make the system more flexible, in line with the legal and fiscal institutions, to fulfil its important requirements.

PROFESSIONAL COMPETITIVE EVOLUTION AND QUANTIFICATION MODELS IN ACCOUNTING SERVICE ELABORATION

Directory of Open Access Journals (Sweden)

Gheorghe FATACEAN

2013-12-01

Full Text Available The objective of this article consists in using an assessment framework of the accounting service elaboration. The purpose of this model is the identification and revaluation of an elite group of expert accounts from Romania, which should provide solutions to solve the most complex legal matters in the legal field, in the field of criminal, tax, civil, or commercial clauses making the object of law suits.

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

Directory of Open Access Journals (Sweden)

T du Plessis

2008-12-01

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

Evidence Supporting Broader Access To Safe Legal Abortion

OpenAIRE

Faundes; Anibal; Shah; Iqbal H.

2016-01-01

Unsafe abortion continues to be a major cause of maternal death; it accounts for 14.5% of all maternal deaths globally and almost all of these deaths occur in countries with restrictive abortion laws. A strong body of accumulated evidence shows that the simple means to drastically reduce unsafe abortion-related maternal deaths and morbidity is to make abortion legal and institutional termination of pregnancy broadly accessible. Despite this evidence, abortion is denied even when the legal con...

[Acute scrotal pain in childhood: legal pitfalls].

Science.gov (United States)

Bader, Pia; Hugemann, Christoph; Frohneberg, Detlef

2017-12-01

Acute scrotal pain in childhood is an emergency.Sudden scrotal pain may be caused by a variety of diseases. Therefore, it is important to carefully consider the specific medical history and possible differential diagnoses in each case for fast and decisive action (e. g. in case of testicular torsion). As minors lack the capacity for consent, it is absolutely necessary to obtain consent from their legal guardian. However, obtaining consent in the available time frame can cause organisational challenges in an acute emergency, which may lead to situations in the daily routine where a therapeutic decision needs to be taken (including surgery) without legal security based on consent by the guardian. In some cases, the child's consent also needs to be taken into account, depending on its age and development.For the physician and surgeon in charge, the legal evaluation of the case at hand and therewith the obtainment of legal security are of great significance. © Georg Thieme Verlag KG Stuttgart · New York.

Tax evasion between fraud and legality

Directory of Open Access Journals (Sweden)

Opreţ Laura-Anca

2017-12-01

Full Text Available This paper focuses on detailing the general coordinates regarding tax evasion and the necessity of creating a common unitary European legal framework. Accounting information might mirror erroneously in a certain measure the micro to macroeconomic tendency of fraud by showing a gross image of available resources. It is of the utmost importance to become fully aware of causes for illicit practices, ways to fight any fraud attempts and to evaluate the accounting mechanism that both creates and identifies tax evasion.

Development of methodological approaches to the accounting of ownership of land assets in Ukraine

Directory of Open Access Journals (Sweden)

T.P. Ostapchuk

2015-09-01

Full Text Available Accounting and legal display of land resources is very important in modern society as the land assets are of great value both for the state as a whole and for each landowner and land user. That’s why they must have a proper legal framework and a quite informative method of accounting. In practice the subjects of land relations have many questions and certain inconsistencies in existing legal documents. In addition, there is a mismatch of the current regulatory framework to the rules of accounting. Today, accounting law has no documents that would specifically be related to land resources, as the objects of accounting, and the rights to them. The article specifies the list of objects of accounting associated with the full ownership on land and other property rights on them. The author improves the methodical approaches to accounting display operations with land assets depending on the power of land owner, based on existing regulations and take into account the experience of other countries.

ACCOUNTING AND AUDIT OPERATIONS ON CURRENT ACCOUNT

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Koblyanska Olena

2018-03-01

Full Text Available Introduction. The article is devoted to theoretical, methodical and practical issues of accounting and auditing of operations on the current account. The purpose of the study is to deepen and consolidate the theoretical and practical knowledge of the issues of accounting and auditing of operations on the current account, identify practical problems with the implementation of the methodology and organization of accounting and auditing of operations on the current account and develop recommendations for the elimination of deficiencies and improve the accounting and auditing. Results. The issue of the relevance of proper accounting and audit of transactions on the current account in the bank is considered. The research of typical operations on the current account was carried out with using of the method of their reflection in the account on practical examples. Features of the audit of transactions on the current account are examined, the procedure for its implementation is presented, and types of abuses and violations that occur while performing operations on the current account are identified. The legal regulation of accounting, analysis and control of operations with cash on current accounts is considered. The problem issues related to the organization and conducting of the audit of funds in the accounts of the bank are analyzed, as well as the directions of their solution are determined. The proposals for determining the sequence of actions of the auditor during the check of cash flow on accounts in the bank are provided. Conclusions. The questions about theoretical, methodological and practical issues of accounting and auditing of operations on the current account in the bank. A study of typical operations with cash on the current account was carried out with the use of the method of their reflection in the accounts and the features of the auditing of cash on the account.

Failure to adapt infrastructure: is legal liability lurking for infrastructure stakeholders

International Nuclear Information System (INIS)

Gherbaz, S.

2009-01-01

'Full text:' Very little attention has been paid to potential legal liability for failing to adapt infrastructure to climate change-related risk. Amendments to laws, building codes and standards to take into account the potential impact of climate change on infrastructure assets are still at least some time away. Notwithstanding that amendments are still some time away, there is a real risk to infrastructure stakeholders for failing to adapt. The legal framework in Canada currently permits a court, in the right circumstances, to find certain infrastructure stakeholders legally liable for personal injury and property damage suffered by third parties as a result of climate change effects. This presentation will focus on legal liability of owners (governmental and private sector), engineers, architects and contractors for failing to adapt infrastructure assets to climate change risk. It will answer commonly asked questions such as: Can I avoid liability by complying with existing laws, codes and standards? Do engineers and architects have a duty to warn owners that existing laws, codes and standards do not, in certain circumstances, adequately take into account the impact of climate change-related risks on an infrastructure asset? And do professional liability insurance policies commonly maintained by architects, engineers and other design professionals provide coverage for a design professional's failure to take into account climate change-related risks?. (author)

Legal mentality: the interpretation of the scientific discourse

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Ігор Олексійович Поліщук

2016-06-01

Full Text Available The article deals with the specifics of the interpretation of «legal mentality ‘category in different scientific concepts. The most authoritative study of the mentality directions: social psychology, which is based on the sociological theory of E. Durkheim; general psychology, theory of archetypes as the basis of the «collective unconscious,» K. Jung, the concept of «social character», V. Rayh. Legal mentality – a deep, well-established system of views and opinions of a particular social group, class, stratum, people, nation or community to another institute of law, peculiarities of its application and role in society. The specifics of the legal mentality lies in its visual Depending on historical traditions and culture of a particular nation. This necessitates mandatory accounting features of the legal mentality of the people in the legislative process. Formation of legal culture of the people is impossible without its primer on its historical traditions, culture and language. Revival Ukrainian legal culture consistent with modern legal policy polyarchy. Despite the trend of integration of their own political, economic and legal systems in the European community of the European Union member states to carefully refer to the national legal traditions. National mentality and its features are reflected in the legal submissions which are contained in proverbs, sayings, myths, thoughts, tales, is the oral form of manifestation of the people's legal culture, as well as reflected in the customs, traditions, ways of working, which were made in the legal daily on throughout the history of the people. In addition, the features appear in the national legal notions and reactions in relation to such objects of political and legal reality as a state, local government, law, crime, punishment, the court, the trial, the political leaders, customs reform, civil servants, family, inheritance, labor, property, and so on. It is noted that in legal science

Kingdom of Morocco : Country Financial Accountability Assessment

OpenAIRE

World Bank

2003-01-01

This Country Financial Accountability Assessment (CFAA) reviews Morocco's public sector financial management system, largely based on the French system that separates accounting practices from services organization, and from the initial expenditure control to the latter jurisdictional control. The Moroccan system appears largely robust, characterized by legal institutions; however, this se...

18 CFR 367.22 - Accounting for asset retirement obligations.

Science.gov (United States)

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Accounting for asset... GAS ACT General Instructions § 367.22 Accounting for asset retirement obligations. (a) An asset... measurement changes to the initial liability for the legal obligation recorded in account 230, Asset...

The Harmonization of Accounting

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Hajnal Noémi

2017-11-01

Full Text Available The development and configuration of the regulatory framework of the accounting systems in Romania and Hungary took place in different ways. Among the reasons for the diversities in these countries’ accounting systems, the following can be certainly mentioned: different purposes of taxation, legal structure, the accountancy’s connection with the corporate law and family law, diversification on corporate financing policy, and cultural heterogeneity. Both countries quickly caught up with the international accounting harmonization standards. The adaptation of the international accounting standards has many advantages and disadvantages; these have been discussed in several previous researches. This paper aims at comparing the Romanian and Hungarian states’ accounting regulations from the early 1990s, which were implemented in order to harmonize the states’ accountancy regulations with the international standards, and their impact on the economy, based on secondary analysis.

Accounting software cost management on health and safety, legal framework and areas of improvement

Directory of Open Access Journals (Sweden)

K.I. Samchuk

2017-03-01

Full Text Available Awareness of human life and health as the highest value is a sign of a civilized society. The economic activity of enterprises accompanied the influence of dangerous and harmful factors. An urgent need for society development and European integration is to create an effective mechanism by which the whole complex will be implemented measures to create conditions that meet the health care workers. The article highlighted media mouthpieces and performers interests of occupational safety, responsibilities entities regarding safety, the place and importance of your support in the management of safety measures, the necessity and directions of its improvement. Improving your security management costs of safety measures based on the determination of the legal framework, which aims to provide legal protection for employees, agencies and organizations, entities in the relationship work.

Discrimination of legal entities: Phenomenological characteristics and legal protection

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Petrušić Nevena

2017-01-01

Full Text Available Their social nature encourages people to associate and jointly achieve the goals that they would not be able to achieve individually. Legal entities are created as one of the legal modalities of that association, as separate entities that have their own legal personality independent of the subjectivity of their members. Legal entities are holders of some human rights, depending on the nature of the right, including the right to non-discrimination. All mechanisms envisaged for legal protection against discrimination in the national legislation are available to legal persons. On the other hand, the situation is quite different in terms of access to international forums competent to deal with cases of discrimination. Legal entities do not have access to some international forums, while they may have access to others under the same conditions prescribed for natural persons. Legal entities may be exposed to various forms of direct and indirect discrimination both in the private and in the public sphere of social relations. Phenomenological characteristics of discrimination against legal persons are not substantially different from discrimination against individuals. There are no significant differences regarding the application of discrimination test in cases of discrimination of legal entities as compared to the use of this test in cases involving discrimination of natural persons or groups of persons. Legal entities may be discriminated against on the basis of characteristics of their legal personality, such as those which are objective elements of the legal entity and part of its legal identity. Discrimination of legal entities may be based on personal characteristics of its members (i.e. people who make a personal essence of a legal entity because their characteristics can be 'transferred' to the legal entity and become part of its identity. Legal entities should also be protected from this special form of transferred (associative discrimination.

Insurance: Accounting, Regulation, Actuarial Science

OpenAIRE

Alain Tosetti; Thomas Behar; Michel Fromenteau; Stéphane Ménart

2001-01-01

We shall be examining the following topics: (i) basic frameworks for accounting and for statutory insurance rules; and (ii) actuarial principles of insurance; for both life and nonlife (i.e. casualty and property) insurance.Section 1 introduces insurance terminology, regarding what an operation must include in order to be an insurance operation (the legal, statistical, financial or economic aspects), and introduces the accounting and regulation frameworks and the two actuarial models of insur...

Accounting Books as a Source of Information and the Basis for Civil Liability

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Grażyna Voss

2016-10-01

Full Text Available Purpose: The aim of the paper is to present inconsistencies in kemping accounting books and legal effects concerning dishonest keeping or not keeping accounting books. Design/methodology/approach: Analysis of legal acts and statistical data on the penalties imposed and court judgments for violation of legal provisions in the preparation and presentation of financial statements. Findings: The scope and size of inconsistencies in financial information indicate the growing role of compliance and application of ethical standards and the Code of professional ethics in accounting. Research and practical limitations/implications: The findings provide recommendations to implement new standards and procedures for improving the quality of information presented to stakeholders and to separate the functions of the executive and control functions related to bookkeeping.

Institutions and accounting standard transformation:Observations from Japan

Institute of Scientific and Technical Information of China (English)

Naohiro; Urasaki

2014-01-01

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

Institutions and accounting standard transformation: Observations from Japan

Directory of Open Access Journals (Sweden)

Naohiro Urasaki

2014-03-01

Full Text Available 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.

THE ELITISM OF LEGAL LANGUAGE AND THE NEED OF SIMPLIFICATION

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Antonio Escandiel de Souza

2016-12-01

Full Text Available This article presents the results of the research project entitled “Simplification of legal language: a study on the view of the academic community of the University of Cruz Alta”. It is a qualitative nature study on simplifying the legal language as a means of democratizing/pluralize access to justice, in the view of scholars and Law Course teachers. There is great difficulty by society in the understanding of legal terms, which hinders access to justice. Similarly, the legal field is not far, of their traditional formalities, which indicates the existence of a parallel where, on one hand, is society, with its problems of understanding, and the other the law, its inherent and intrinsic procedures. However, the company may not have access to the judiciary hampered on account of formalities arising from the law and its flowery language. Preliminary results indicate simplification of legal language as essential to real democratization of access to Law/Justice.

Legal Frameworks for Emissions Trading in the European Union

International Nuclear Information System (INIS)

Karl Upston-Hooper, K.; Anttonen, K.; Mehling, M.

2006-01-01

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

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

DEFF Research Database (Denmark)

Minssen, Timo; Schovsbo, Jens Hemmingsen

2014-01-01

the legal framework for biobanking and in particular for the challenges posed by PM. We conclude that any decisions as to the design of the regulatory environment should follow a process that takes account of the values, hopes and concerns of all stakeholders involved. In particular, we stress...... how the legal and ethical challenges might be dealt with analytically and in a practical way that reflects the concerns and interest of stakeholders in biobanking and results in a transparent, legally and ethically robust system. In our closing remarks we make recommendations on how to improve...

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

Science.gov (United States)

Klick, Jonathan; Stratmann, Thomas

2003-06-01

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

Shareholder Protection and Stock Market Development: An Empirical Test of the Legal Origins Hypothesis

OpenAIRE

John Armour; Simon Deakin; Prabirjit Sarkar; Mathias Siems; Ajit Singh

2008-01-01

We test the ‘law matters’ and ‘legal origin’claims using a newly created panel dataset measuring legal change over time in a sample of developed and developing countries. Our dataset improves on previous ones by avoiding country-specific variables in favour of functional and generic descriptors, by taking into account a wider range of legal data, and by considering the effects of weighting variables in different ways, thereby ensuring greater consistency of coding....

Legal, economic and cultural aspects of file sharing

NARCIS (Netherlands)

van Eijk, N.; Poort, J.P.; Rutten, P.

2010-01-01

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

Data protection for the digital age: comprehensive effects of the evolving law of accountability

Directory of Open Access Journals (Sweden)

Nina GUMZEJ

2012-12-01

Full Text Available The law of personal data protection has for years been lagging behind technology, which is evolving propulsively and with high speed. A number of new challenges arising from the post-modern digital age have been identified for rights and freedoms of individuals with respect to processing of their personal data and thus a need for adapting the relevant legal-regulatory regime and ensuring a workable and systematic data protection system for the third millennium. After examination of the current legal framework and supporting systems at the level of European Union law, this paper focuses on recently proposed reforms. Proposed new EU legal-regulatory regime towards a potent data protection ecosystem is strongly supported by stricter accountability of those who are responsible for personal data. As one of the core legal principles supporting the new regime, accountability denotes, in a nutshell, a number of legally enforceable duties to implement and verify measures and procedures that can ensure operative and demonstrable data protection compliance. Selected highlights of the proposed accountability measures are therefore examined in this paper and arguments provided for a shift towards organizational data protection management and governance already today.

The Impact of Materiality: Accounting's Best Kept Secret

OpenAIRE

Niamh Brennan; Sidney J. Gray

2005-01-01

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

Navigating the Legal Horizon: Lawyering the MH17 Disaster

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Marieke de Hoon

2017-04-01

Full Text Available On 17 July 2014, Malaysia Airlines Flight MH17 was shot down over Eastern Ukraine, leaving no survivors. Since, victims’ relatives, States, and the wider public are trying to understand what happened, how it could happen, who is responsible, and how to address these responsibilities. The efforts to find justice have faced many complications and legal complexities. This article aims to provide insight into these legal and political complexities. In particular, it discusses the core legal questions of the criminal accountability of the perpetrators and the State responsibility of those States involved —Ukraine and Russia— through the legal doctrines of public international law and the European Convention on Human Rights. It further offers some core considerations relating to civil liability of States and airline carriers. In addition to providing insight into why the road to justice is long and arduous, the legal options available, and the specific challenges of each, the article also emphasises that having a legal option does not necessarily mean that it is also the best choice to use it. That choice is up to victims’ relatives and the States concerned. The article takes no position in this regard. Instead, it seeks to provide an analysis that may contribute to making such decisions in an informed manner.

Review: the legal duty of care for nurses and other health professionals.

Science.gov (United States)

Young, Andy

2009-11-01

To explore the nature and extent of the legal duty of care in relation to contemporary healthcare practice. The paper seeks to re-frame and update the legal duty of care for clinical nursing practice in the 21st century, taking into account collaborative and partnership working in healthcare practice. Doctrinal legal 'approach'. 'Black letter' legal research methodology used for data collection and analysis. Literature search using Westlaw and LexisNexis database(s) to identify recent common law decisions. There has been a perceptible doctrinal shift away from paternalism and toward patient empowerment and autonomy in the last decade. This has implications for nurses and other healthcare professionals in terms of consenting patients and acting reasonably to ensure quality patient care. A number of experienced nurses are currently assuming extended roles and some are completing medical tasks, traditionally allocated to doctors. These specialist practitioners must remember that additional responsibility invariably means increased professional risk and accountability. Therefore, it is essential that those engaging in advanced nursing practice, fully understand the nature and reach of their professional duty of care and the significance of statutory and common law developments. Nurses and other healthcare professionals must update their clinical skills and practice within a legal framework and to certain standards. The cases cited and discussed are relevant to all branches of nursing and indeed to all health professions.

Financial Management: DoD Process for Reporting Contingent Legal Liabilities

National Research Council Canada - National Science Library

Granetto, Paul J; Marsh, Patricia A; Peek, Marvin L; Brittingham, Scott S; Baidridge, Denise E; Egu, Charles O; Schenck, Kristy M; Adams, Carl L; Reiser, Cheri L

2006-01-01

... contingent liabilities should read this report. It identifies areas where DoD and its Components have not fully complied with Federal financial accounting standards and are not consistent in computing and disclosing contingent legal liabilities...

A Comparative Study of Accounting Entities Under Different Business Organizations

Institute of Scientific and Technical Information of China (English)

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

2001-01-01

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

Accounting and methodical approaches to display law permanent and temprorary use of land assets

Directory of Open Access Journals (Sweden)

T.P. Ostapchuk

2015-12-01

Full Text Available The uniqueness of the land resources as an economic category determines the specific construction of the system of accounting which involves the accumulation, systematization, processing and analysis of economic information on quantitative, qualitative, money indicators and legal information about these objects. A large number of lands used by many entities on the rights of permanent or temporary use. Taking into account the need to use temporarily borrowed land resources by business entities, there is a need to develop general methods of displaying operations with limited real rights on accounts of both the land owners and their users. The article researches the question of theoretical and methodical aspects of accounting displaying permanent and temporary rights to use land assets in Ukraine. It examines the issue of economic and legal nature of these rights, the peculiarities of legal regulation of transactions with them. The paper deals with the procedure of their receiving and its impact on the accounting software. The author analyzes the existing approaches of other authors and proposes her own position.

CSR Standards in Supply Chain Contracts: A Critical Review of the Legal Literature

DEFF Research Database (Denmark)

Valkanou, Theodora; Mitkidis, Katerina

2018-01-01

with respect to the sensitive topic of social and environmental conditions in international supply chains. This paper presents a critical account of the ways the incorporation of CSR standards in supply chain contracts has been addressed through the lenses of contract law and regulatory doctrine. Legal...... conducted empirical research in order to comprehend the operation of CSR standards in supply chain contracts in practice. The present article documents and critically reviews the different streams of legal scholarship in this area with a view to reaching conclusions on whether (further) exploration by legal......An intensive rise of private regulatory governance within the Corporate Social Responsibility (CSR) arena has preoccupied legal scholars for over a decade now. The role of supply chain contracts as means to regulate CSR issues has gradually gained momentum in legal scholarship, especially...

THE RELEVANCE OF SOCIO-LEGAL STUDIES IN LEGAL SCIENCE

Directory of Open Access Journals (Sweden)

Victor Imanuel W. Nalle

2015-02-01

Full Text Available 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. Therefore the position and relevance of socio-legal research is not related to the benefits that provided for the development of national law or jurisprudence. Beberapa fakultas hukum di Indonesia menolak penelitian sosio-legal dengan argumentasi epistemologis yang menempatkan ilmu hukum sebagai sui generis. Penolakan tersebut didasarkan argumentasi bahwa ilmu hukum adalah ilmu yang bersifat normatif. Kenyataannya studi sosio-legal dalam perkembangan ilmu hukum di luar Indonesia telah lama eksis dan berperan dalam pembaharuan hukum. Selain itu, studi sosiolegal juga berperan dalam pembaharuan hukum. Hal ini disebabkan adanya aspek-aspek nondoktrinal yang berperan dalam pembentukan hukum dan implementasi hukum di masyarakat. Oleh karena itu kedudukan dan relevansi penelitian sosio-legal pada ada tidaknya manfaat yang diberikan bagi perkembangan hukum nasional ataupun ilmu hukum.

THE RELEVANCE OF SOCIO-LEGAL STUDIES IN LEGAL SCIENCE

Directory of Open Access Journals (Sweden)

Victor Imanuel W. Nalle

2015-02-01

Full Text Available 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. Therefore the position and relevance of socio-legal research is not related to the benefits that provided for the development of national law or jurisprudence.   Beberapa fakultas hukum di Indonesia menolak penelitian sosio-legal dengan argumentasi epistemologis yang menempatkan ilmu hukum sebagai sui generis. Penolakan tersebut didasarkan argumentasi bahwa ilmu hukum adalah ilmu yang bersifat normatif. Kenyataannya studi sosio-legal dalam perkembangan ilmu hukum di luar Indonesia telah lama eksis dan berperan dalam pembaharuan hukum. Selain itu, studi sosiolegal juga berperan dalam pembaharuan hukum. Hal ini disebabkan adanya aspek-aspek nondoktrinal yang berperan dalam pembentukan hukum dan implementasi hukum di masyarakat. Oleh karena itu kedudukan dan relevansi penelitian sosio-legal pada ada tidaknya manfaat yang diberikan bagi perkembangan hukum nasional ataupun ilmu hukum.

Application of ionizing radiation sources to medicine. Civil-legal aspect

International Nuclear Information System (INIS)

Golikov, V.Ya.; Zel'din, A.L.

1990-01-01

Civil-legal aspect of using ionizing radiation sources (IRS) in medicine was investigated. It is shown that IRS are sources of great danger. Application of medical procedures with the use of IRS requires the ofligatory agreement of a patient or his legal representatives. Concealment of doses, received by patients, prohibition of issuing dose cards complicate dose load accounting and are considered as unlawful. Legal evaluation of IRS harmfulness is difficult, because delayed radiation effects are manifested after long periods of time. Application of IRS procedures is lawful when other methods of diagnosis and therapy can't be applied. The use of methods and equipment, which don't result to minimal radiation doses, should be considered as unlawful. Standards, regulating the order of IRS procedures, should be revised

Features of the Organization of Accounting and Tax Accounting and Auditing at Warranty Repairs

Directory of Open Access Journals (Sweden)

Mardus Nataliia Yu.

2016-08-01

Full Text Available The aim of the article is to study features of the normative and legal support of accounting and tax accounting at providing operations with warranty repairs comprising the secured in legislation right of consumers to obtain from the companies-producers (sellers products (goods and services of proper quality and cases of occurrence of warranty obligations to customers. To achieve the goal, the following tasks have been solved: the regulatory framework for the organization of warranty service (repair from the point of view of the company-seller and reflection of operations associated with warranty repairs in accounting and tax accounting was studied. The article describes the features of the organization of accounting and tax accounting at warranty repairs based on the legislative and normative documents regulating relations that arise in the organization and implementation of economic activity between business entities and between the entities and other participants of relations in the sphere of economic activity.

Definition of a Storage Accounting Record

CERN Document Server

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

2011-01-01

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

Legal aspects of business development and innovation in Poland

Directory of Open Access Journals (Sweden)

Dariusz Grzegorz Żak

2013-06-01

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

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

Science.gov (United States)

Allan, A.; Spray, C.

2013-12-01

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

PLACING ACCOUNTING AMONG SCIENCES

Directory of Open Access Journals (Sweden)

Mihai Deju

2013-12-01

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

On the brink: how business owners experience business-related and other legal problems

OpenAIRE

Balmer, N. J.; Pleasence, P.

2017-01-01

New analysis of LAW Survey data has identified three distinct groups among business owners according to their likelihood of experiencing business-related and other types of legal problems ‒ ‘normal’, ‘highly elevated’ and ‘extreme’. As is the case with individuals, a relatively small proportion of business owners account for the bulk of problems. Targeted legal assistance services are needed for this group.

Defining Legal Moralism

DEFF Research Database (Denmark)

Thaysen, Jens Damgaard

2015-01-01

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

PERPETUAL LEASE: FEATURES OF ACCOUNTING

Directory of Open Access Journals (Sweden)

Tetiana Yurchenko

2017-03-01

Full Text Available The article namely deals with the peculiarities of legal regulation of the right to use someone else's land for agricultural purposes under the perpetual lease contract. Recognition of the legitimacy of perpetual lease as an intangible asset and, therefore, the object of accounting was justified. The features of the primary account perpetual lease rights were analyzed. It was found that for documenting transactions receipt, commissioning, de-recognition perpetual lease specialized forms of primary documents is not installed. The main aspects of accounting reflection of land under perpetual lease contracts were identified and ways of their improving were developed. The period on which the land is transferred for use under perpetual lease contract was proposed. During the study, general scientific methods – induction, deduction, synthesis, analysis, dialectical, historical, generalizations and specific methods of accounting – documentation, evaluation, accounting records were used. Keywords: accounting, land, perpetual lease, intangible assets, the right to use.

What is legal medicine--are legal and forensic medicine the same?

Science.gov (United States)

Beran, Roy G

2010-04-01

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.

Corporate Governance in Shareholding Companies: Comparing Legal Perspective and Position of Shari’ah

OpenAIRE

Aznan, H.; Harith Amir Hasan Al Timimi

2015-01-01

This study examines the concept of corporate governance in shareholding companies and the legal perspective in comparison with the position of Shari’ah. The purpose of governance is to instil confidence among the stakeholders that the Boards of Directors are applying a diligent legal and administrative framework, to avoid potential administrative and financial failures and corruption. The study has proceeded by defining the concept of governance from linguistics, accounting, administrat...

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

OpenAIRE

Nemilentsev, Mikhail

2010-01-01

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

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

Science.gov (United States)

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

2015-04-01

Medical photographic image capture and data management has undergone a rapid and compelling change in complexity over the last 20 years. This is because of multiple factors, including significant advances in ease of photograph capture, alongside an evolution of mechanisms of data portability/dissemination, combined with governmental focus on health information privacy. Literature to guide medical, legal, governmental and business professionals when dealing with issues related to medical photography is virtually nonexistent. Herein, we will address the breadth of uses of medical photography, device properties/specific devices utilised for image capture, methods of data transfer and dissemination and patient perceptions and attitudes regarding photography in a medical setting. In addition, we will address the legal implications, including legal precedent, copyright and privacy law, informed consent, protected health information and the Health Insurance Portability and Accountability Act (HIPAA), as they pertain to medical photography. © 2015 John Wiley & Sons Ltd.

Accounting assessment

Directory of Open Access Journals (Sweden)

Kafka S.М.

2017-03-01

Full Text Available The proper evaluation of accounting objects influences essentially upon the reliability of assessing the financial situation of a company. Thus, the problem in accounting estimate is quite relevant. The works of home and foreign scholars on the issues of assessment of accounting objects, regulatory and legal acts of Ukraine controlling the accounting and compiling financial reporting are a methodological basis for the research. The author uses the theoretical methods of cognition (abstraction and generalization, analysis and synthesis, induction and deduction and other methods producing conceptual knowledge for the synthesis of theoretical and methodological principles in the evaluation of assets accounting, liabilities and equity. The tabular presentation and information comparison methods are used for analytical researches. The article considers the modern approaches to the issue of evaluation of accounting objects and financial statements items. The expedience to keep records under historical value is proved and the articles of financial statements are to be presented according to the evaluation on the reporting date. In connection with the evaluation the depreciation of fixed assets is considered as a process of systematic return into circulation of the before advanced funds on the purchase (production, improvement of fixed assets and intangible assets by means of including the amount of wear in production costs. Therefore it is proposed to amortize only the actual costs incurred, i.e. not to depreciate the fixed assets received free of charge and surplus valuation of different kinds.

The Formation of Accounting Policies for Processing Enterprises in the Context of Adaptation of National Regulations to the International Standards of Accounting and Reporting

OpenAIRE

Rozheliuk Viktoriia M.; Denchuk Pavlo N.

2017-01-01

The article defines principles for preparation of accounting policies using both domestic and foreign experience, generalizes scientific and theoretical approaches, and improves the wordings of the concept of «accounting policy». The feasibility of conducting a preliminary assessment of efficiency of organizational activities through the use of the criteria generalized in the accounting policy has been substantiated, the legal and regulatory levels have been highlighted, taking into considera...

Legal Hybrids

DEFF Research Database (Denmark)

Herrmann, Janne Rothmar

2009-01-01

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.......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...

Regional Legal Assistance

Directory of Open Access Journals (Sweden)

Abdul Fatah

2015-06-01

Full Text Available Legal aid policy in the area carried out on several considerations including: Implementation of the authority given to the legal aid act, granting the guarantee and protection of access to justice and equality before the law in the area, equitable distribution of justice and increase public awareness and understanding of the law, and legal implications that accompanied the emergence of the right to legal counsel without pay and the right to choose the legal settlement. How To Cite Fatah, A. (2015. Regional Legal Assistance. Rechtsidee, 2(1, 1-10. doi:http://dx.doi.org/10.21070/jihr.v2i1.7

Safeguarding patient privacy in electronic healthcare in the USA: the legal view.

Science.gov (United States)

Walsh, Diana; Passerini, Katia; Varshney, Upkar; Fjermestad, Jerry

2008-01-01

The conflict between the sweeping power of technology to access and assemble personal information and the ongoing concern about our privacy and security is ever increasing. While we gradually need higher electronic access to medical information, issues relating to patient privacy and reducing vulnerability to security breaches surmount. In this paper, we take a legal perspective and examine the existing patchwork of laws and obligations governing health information in the USA. The study finds that as Electronic Medical Records (EMRs) increase in scope and dissemination, privacy protections gradually decrease due to the shortcomings in the legal system. The contributions of this paper are (1) an overview of the legal EMR issues in the USA, and (2) the identification of the unresolved legal issues and how these will escalate when health information is transmitted over wireless networks. More specifically, the paper discusses federal and state government regulations such as the Electronic Communications Privacy Act, the Health Insurance Portability and Accountability Act (HIPAA) and judicial intervention. Based on the legal overview, the unresolved challenges are identified and suggestions for future research are included.

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

Science.gov (United States)

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

2009-01-01

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

Improving Ethical Attitudes or Simply Teaching Ethical Codes? The Reality of Accounting Ethics Education

Science.gov (United States)

Cameron, Robyn Ann; O'Leary, Conor

2015-01-01

Ethical instruction is critical in accounting education. However, does accounting ethics teaching actually instil core ethical values or simply catalogue how students should act when confronted with typical accounting ethical dilemmas? This study extends current literature by distinguishing between moral/ethical and legal/ethical matters and then…

Accounting treatment of intangible assets

OpenAIRE

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

2015-01-01

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

LEGAL AND ECONOMIC PERSPECTIVES ON THE LEGAL PENALTY INTEREST

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Rodica Diana APAN

2014-06-01

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

Abortion Legalization and Childbearing in Mexico.

Science.gov (United States)

Gutiérrez Vázquez, Edith Y; Parrado, Emilio A

2016-06-01

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. © 2016 The Population Council, Inc.

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

Science.gov (United States)

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

2015-03-01

In any modern society killing is regarded as a severe violation of the legal codes that is subjected to penal judgment. Therefore, it is likely that people take legal consequences into account when deciding about the hypothetical killing of one person in classic moral dilemmas, with legal concerns contributing to decision-making. In particular, by differing for the degree of intentionality and emotional salience, Footbridge- and Trolley-type dilemmas might promote differential assignment of blame and punishment while implicating the same severity of harm. The present study was aimed at comparing the neural activity, subjective emotional reactions, and behavioral choices in two groups of participants who either took (Legal group) or did not take (No Legal group) legal consequences into account when deciding on Footbridge-type and Trolley-type moral dilemmas. Stimulus- and response-locked ERPs were measured to investigate the neural activity underlying two separate phases of the decision process. No difference in behavioral choices was found between groups. However, the No Legal group reported greater overall emotional impact, associated with lower preparation for action, suggesting greater conflict between alternative motor responses representing the different decision choices. In contrast, the Legal group showed an overall dampened affective experience during decision-making associated with greater overall action readiness and intention to act, reflecting lower conflict in responding. On these bases, we suggest that in moral dilemmas legal consequences of actions provide a sort of reference point on which people can rely to support a decision, independent of dilemma type. Copyright © 2015 Elsevier Inc. All rights reserved.

NATURAL RESOURCES – A REAL OR HYPOTHETICAL OBJECT OF ACCOUNTING

Directory of Open Access Journals (Sweden)

Alexandru FRECAUTEANU

2013-12-01

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

Modern stage and the directions of developing the accounting system for hedging corporate derivatives

OpenAIRE

Ковтун, Ірина Юріївна

2015-01-01

The peculiarities of the accounting for hedging corporate derivatives oriented to the capital maintenance through system risk management have been disclosed. The suggestions on the accounting for hedging in the modern legal environment have been made

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

Directory of Open Access Journals (Sweden)

Dokmanović Mirjana

2009-01-01

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

Pathways to Accountability in the Global Land Rush: Lessons from ...

International Development Research Centre (IDRC) Digital Library (Canada)

Research suggests that media reports have over-estimated the scale of land ... land acquisitions (LSLAs) are also associated with negative impacts on local ... each country's pilot sites, researchers will test legal and social accountability tools.

Pathways to Accountability in the Global Land Rush: Lessons from ...

International Development Research Centre (IDRC) Digital Library (Canada)

Research suggests that media reports have over-estimated the scale of land ... for agricultural development, large-scale land acquisitions (LSLAs) are also ... In each country's pilot sites, researchers will test legal and social accountability tools.

Justice, Accountability and Social Reconstruction: An Interview Study of Bosnian Judges and Prosecutors

DEFF Research Database (Denmark)

Carlson, Kerstin Bree; Fletcher, Laurel; Weinstein, Harvey

2000-01-01

This study of judges and prosecutors in Bosnia and Herzegovina (hereinafter "BiH") is the first report in a multi-year study undertaken by the University of California, Berkeley, Human Rights Center regarding the relationship between justice, accountability and reconstruction in the former...... Yugoslavia. ... (c) Domestic effects of the ICTY: legal definitions of accountability and the rule of law; social reconstruction and war crimes; genocide; the role of the Dayton Accords and international law; and perceptions of the ICTY, including its goals, choice of those indicted, knowledge of specific...... the economy, to ensure fairness and accountability in judicial proceedings and to prosecute war criminals. ... Only one Bosnian Serb legal professional stated unequivocally that the Constitution of Bosnia and Herzegovina was the supreme law of the land. ... If all sides to the conflict are equally guilty...

ACCOUNTING BETWEEN LAW, ETHICS AND MORALITY

Directory of Open Access Journals (Sweden)

Anca-Simona N. HROMEI

2013-10-01

Full Text Available This paper deals with the fact that nowadays, society and business, show high expectations regarding the accounting discipline, and therefore professionals in this area should expand their horizons to meet all requirements. First of all, accounting assumed a certain responsibility to the public interest, by its fundamental purpose, namely to provide financial-accounting information, information that will form the basis of decision making. Second of all, for the successful fulfilment of the public responsibilities, accountants must rely on elements of doctrine, ethics, or ethics and morality. The study wants to show the importance of the accounting discipline, which has begun to increasingly focus on the creation of a moral or ethical basis, putting these issues on the same level with respecting the law. The boundary between what is legal but not ethical or moral is very small, and there were many business cases where unethical behaviour led to business failure.

Advantages of fund accounting in 'nonprofits'.

Science.gov (United States)

Herzlinger, R E; Sherman, H D

1980-01-01

Motivated by the financial difficulties that have beset city governments and some private nonprofit organizations, the accounting profession and other circles are urging these organizations to conform to business accounting practices. (See Robert N. Anthony's article on p. 83 of this issue.) Fund accounting, these reformers claim, is too complex, too segmented to permit intelligent analysis. The authors of this article demur; not only is it legally and logically necessary to maintain separately the restricted and unrestricted monies received from various sources and spent for designated purposes; also close examination of the financial statements of nonprofit enterprises can provide a very good idea of how well they are doing financially. Furthermore, the authors advocate adoption of certain fund accounting principles for businesses, and they show why they could be helpful. This article is much more than a defense of how nonprofit organizations account for their operations; it is a comprehensive but brief introduction to the subject.

The Legal Case

NARCIS (Netherlands)

Sartor, Giovanni; Contissa, Giuseppe; Schebesta, H.; Laukyte, Migle; Lanzi, Paola; Marti, Patrizia; Paola, Tomasello

2013-01-01

This paper presents the first release of the Legal Case, recently developed by the ALIAS Project and still under refinement. The Legal Case is a methodological tool intended to address liability issues of automated ATM systems: it provides for a legal risk management process that can be applied

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

Science.gov (United States)

2010-10-01

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

ILLEGAL ACTS - CONDITION OF LIABILITY FOR DAMAGES CAUSED IN EXERCISING LEGAL LABOR RELATIONS

Directory of Open Access Journals (Sweden)

Ştefania-Alina Dumitrache

2014-11-01

Full Text Available According to article 253 and 254 of Labor Code, both employers and employees are responsible under the rules and principles of contractual liability for damages to the other party of legal labor relationship and we emphasize that this is not purely civil liability, but a variety of it, determined by the specific peculiarities of legal labor relations. Thus, we highlight that labor law provisions which refer to liability for damages complement, unquestionably, with the common law relating to civil liability. The paper analyzes the objective basis of legal accountability, namely the illicit act causing damages committed in fulfilling labor duties or in connection tot hem, therewith the method detailed and comparative documentation of legislation in the field and relevant doctrine.

An Exploratory Study of Accounting on Ijarah as Practiced by Malaysian Financial Institutions

OpenAIRE

Shariff, Ros Aniza Mohd; Abdul Rahman, Abdul Rahim

2005-01-01

Prior studies on Ijarah were mainly focusing on the economics, legal and financial aspects, there was, however, so far no in- depth study on accounting for Ijarah. The main objective of this study is to explore the nature of accounting practices as practiced by Malaysian financial institutions. First, the study makes comparison between the Intemational Accounting Standard on leasing (IAS 17); the accounting standard for Ijarah (FAS 8) as developed by the Accounting and Auditing Organization for...

Dementia and legal competency.

Science.gov (United States)

Filaković, Pavo; Erić, Anamarija Petek; Mihanović, Mate; Glavina, Trpimir; Molnar, Sven

2011-06-01

The legal competency or capability to exercise rights is level of judgment and decision-making ability needed to manage one's own affairs and to sign official documents. With some exceptions, the person entitles this right in age of majority. It is acquired without legal procedures, however the annulment of legal capacity requires a juristic process. This resolution may not be final and could be revoked thorough the procedure of reverting legal capacity - fully or partially. Given the increasing number of persons with dementia, they are often subjects of legal expertise concerning their legal capacity. On the other part, emphasis on the civil rights of mentally ill also demands their maximal protection. Therefore such distinctive issue is approached with particular attention. The approach in determination of legal competency is more focused on gradation of it's particular aspects instead of existing dual concept: legally capable - legally incapable. The main assumption represents how person with dementia is legally capable and should enjoy all the rights, privileges and obligations as other citizens do. The aspects of legal competency for which person with dementia is going to be deprived, due to protection of one's rights and interests, are determined in legal procedure and then passed over to the guardian decided by court. Partial annulment of legal competency is measure applied when there is even one existing aspect of preserved legal capability (pension disposition, salary or pension disposition, ability of concluding contract, making testament, concluding marriage, divorce, choosing whereabouts, independent living, right to vote, right to decide course of treatment ect.). This measure is most often in favour of the patient and rarely for protection of other persons and their interests. Physicians are expected to precisely describe early dementia symptoms which may influence assessment of specific aspects involved in legal capacity (memory loss, impaired task

Legal Philosophy - Five Questions

DEFF Research Database (Denmark)

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....

Interrelation of the concepts «legal influence» and «administrative-legal influence»

OpenAIRE

Голуб, Віктор Олександрович

2014-01-01

The author analyzes the concept of «legal influence» and «administrative-legal influence» and examines their interrelation. Also the scientific positions related to understanding the essence of these concepts are analyzed. The author gives characteristic of the features, structural elements and forms of the administrative-legal influence. English abstract V. Golub Interrelation of the concepts «legal influence» and «administrative-legal influence» The author analyzes the concept of «legal inf...

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

OpenAIRE

Caroline Lydia Hart

2012-01-01

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'. ...

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

International Nuclear Information System (INIS)

Hoegl, A.

1996-01-01

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.) [de

The Accountability of Armed Groups under Human Rights Law

NARCIS (Netherlands)

Fortin, K.M.A.

2015-01-01

The starting point for this NWOI funded Ph.D. research is the observation that although UN accountability mechanisms are increasingly holding armed groups ‘accountable’ under human rights law, the legal basis for the responsibility of armed groups under human rights law remains controversial

Perspectives On Accounting and Fiscal Law of Crowdfunding in Romania

Directory of Open Access Journals (Sweden)

Delia David

2017-04-01

Full Text Available This paper aims to analyse the accounting and fiscal regime of crowdfunding and the legal framework for such operations in Romania. Crowdfunding provides support to project developers by enabling them to access finance in a simple and inexpensive manner. Thus we refer to the following: current state of crowdfunding operations and existing legal background for conducting such operations in Romania as well as possible directions for its improvement. We will also highlight the accounting and fiscal issues encountered by both companies that hold online crowdfunding platforms and those benefiting from the sums collected through this financing method. This paper is based on case study research method. Considering the fact that in Romania the functioning of the crowdfunding platforms is not yet regulated, the information and views set out in this article are those of the authors.

25 CFR 115.403 - Who will receive information regarding a minor's supervised account?

Science.gov (United States)

2010-04-01

... receive information regarding a minor's supervised account? (a) The parent(s) with legal custody of the... 25 Indians 1 2010-04-01 2010-04-01 false Who will receive information regarding a minor's supervised account? 115.403 Section 115.403 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR...

Analysis - what is legal medicine?

Science.gov (United States)

Beran, Roy G

2008-04-01

Legal medicine addresses the interface between medicine and law in health care. The Australian College of Legal Medicine (ACLM) established itself as the peak body in legal and forensic medicine in Australia. It helped establish the Expert Witness Institute of Australia (EWIA), the legal medicine programme at Griffith University and contributes to government enquiries. Public health, disability assessment, competing priorities of privacy verses notification and determination of fitness for a host of pursuits are aspects of legal medicine. Complementing the EWIA, the ACLM runs training programmes emphasising legal medicine skills additional to clinical practice, advocating clinical relevance. Assessment of athletes' fitness and ensuring that prohibited substances are not inadvertently prescribed represent a growing area of legal medicine. Ethical consideration of health care should respect legal medicine principles rather than armchair commentary. International conventions must be respected by legal medicine and dictate physicians' obligations. The NSW courts imposed a duty to provide emergency medical care. Migration and communicable diseases are aspects of legal medicine. Police surgeons provide a face to legal medicine (which incorporates forensic medicine) underpinning its public perception of specialty recognition. Legal medicine deserves its place as a medical specialty in its own right.

THE JUDGE'S PROBATIVE INITIATIVE: CONTRASTS AND LIMITATIONS FROM THE LEGAL-CONSTITUTIONAL PARADIGM OF LAWFUL DEMOCRATIC STATE

Directory of Open Access Journals (Sweden)

Igor Alves Noberto Soares

2016-12-01

Full Text Available This article will reflect on the production of proof by the judge, in the context of Criminal Procedure, according to the rules presents in the brazilian legal system. Therefore, the critcial incursions will take into account the technical constructions expressed from the legal and constitutional paradigm of Lawful Democratic State, in order to counter the currently permissive system that confers, to judging agent, the probative initiative.

Criminal sanctions for legal enties: An instrument of crime control

Directory of Open Access Journals (Sweden)

Jovašević Dragan

2016-01-01

Full Text Available Although contemporary criminal law accepts the system of subjective criminal liability for a committed crime, numerous European legal documents as well as criminal laws, especially those that have been adopted lately, envisage exceptions from this system. Thus, a new form of criminal liability is being introduced: objective liability based on the causation. One of the forms of objective liability is the criminal liability of legal entities, which has been considered disputable for a long time. Obviously, legal entities cannot be held accountable for all types of criminal offences. They cannot be held liable on the grounds of legal provisions regarding mental competence and culpability (as the elements of subjective criminal liability, nor can they be imposed all types of criminal sanctions recognized in criminal legislation in general. In their new or revised criminal legislation, many countries have recognized and inagurated the objective criminal liability of legal persons for committed criminal offences alongside with the predominant system of subjective liability (based on the perpetrator's mental competence and culpability. It is indisputable that some legal entities (such as state authorities cannot be prosecuted and held liable in criminal proceedings; consequently, there are some exemptions from criminal liability (particularly when it comes to the state and state bodies, but it does not exclude criminal liability of responsible officials (natural persons for causing the consequences of a criminal offence. Due to the specific character of legal and contractual capacity of legal entities, law in general and criminal legislations in particular prescribe special legal grounds for establishing criminal liability of legal entities, which differ from the subjective liability of a natural person (perceived as a conscious and reasonable human being acting on his/her own free will where the consequence of a criminal offence is a result of one

From a Pluralism of Grounds to Proto-Legal Relations: Accounting for the Grounds of Obligations of Justice

Czech Academy of Sciences Publication Activity Database

Pavlakos, George

2017-01-01

Roč. 30, č. 1 (2017), s. 59-74 ISSN 1467-9337 R&D Projects: GA ČR GA15-23955S Institutional support: RVO:68378122 Keywords : responsibility of justice * pluralism * obligation of justice * Mathias Risse Subject RIV: AG - Legal Sciences OBOR OECD: Law

MODERN APPROACHES TO ACCOUNTING AND TAXATION IN ENVIRONMENTAL ENTREPRENEURSHIP

Directory of Open Access Journals (Sweden)

Т. Murovana

2013-08-01

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

Formation of ideal of legal personality

Directory of Open Access Journals (Sweden)

Віта Олександрівна Сліпенчук

2016-01-01

we believe, an opportunity to analyze the formation of the ideal of legal personality. Paper objective. Thus, the purpose of this article is analysis and systematization of philosophical views on the issue of forming the ideal of legal personality in Russian philosophy of law, limited by the late 19th - early 20th century During this period, leading philosophers and jurists come to the conclusion that the existence and development of the law governed state should be based on a legal personality. Taking into account the diversity of interpretations of liberal concepts, we begin with a brief description of the charms of liberal ideas, find out the core values that inspire these concepts and focus on the source of political programs and core values - individual autonomy. Paper main body. As it is known, liberalism is a dynamic system that responds to changes in social life and is transformed according to the new reality. Liberal concepts of the thinkers of that time give us the opportunity to realize what freedom, equality and human rights are inviolable condition for the individual existence of human being, laying the values and guidance in the legal consciousness of a person and promoting an individual’s recognition of law as the main regulator of social relations, aimed at protecting and strengthening the autonomy (which directly is an ideal basis for development of a legal personality. Conclusions of the research. Thus, the abovementioned allows us to understand the significance of liberal ideas for building a modern ideal model of legal personality, formed on a combination of the spiritual and legal ideals and values. The importance of the concepts of representatives of Russian liberalism is determined by existence of: 1 the idea of equality, which in turn becomes a conceptual basis in shaping of legal personality (after all, the basic values help to reveal the inner depth (essence of the personality, thereby reducing it to the level of subject, on whose

EXPERIENCE OF NORMATIVE-LEGAL TRAINING OF PEDAGOGICAL STAFF IN THE SYSTEM OF HIGHER EDUCATION AND INCREASE QUALIFICATION

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Andzhela Muharbievna Shekhmirzova

2017-10-01

Full Text Available The article presents the experience of normative and legal training of pedagogical personnel in the sphere of higher and additional professional education. The results of the analysis of the actual state of the system of normative and legal training of teachers are shown. The problems of forming normative-legal competence are analyzed. The relationship between the improvement of the system of normative-legal training of pedagogical cadres and the solution of a number of problems of a methodological nature is determined. At the same time, the problem of conceptual modeling of an effective pedagogical system of normative-legal training of pedagogical cadres is considered as a core, around which others group in a certain subordination. From the system positions it is shown the need to create an effective system of training teachers for the proper use of regulatory and legal acts in pedagogical activity, to solve complex problems, taking into account dynamically updated legislation. Based on the revealed methodological problems of normative-legal training of teachers, the need for a holistic view of the formation of regulatory-legal competence in the context of continuous teacher education. The purpose of research – presentation of a model of continuous regulatory education of teachers in the field of higher and additional professional education on the basis of identified methodological problems. Method or methodology of work: In the article a set of various methods of pedagogical research is presented: theoretical - analysis of scientific and pedagogical literature on the research problem, study and analysis of normative and legal documentation on the topic under consideration, theoretical generalization of research results; empirical - a survey, an analysis of the content of pedagogical documentation and performance, expert evaluation, modeling. Results: The model of continuous normative-legal training of pedagogical personnel in the sphere of

Is There a Conjunction Fallacy in Legal Probabilistic Decision Making?

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Bartosz W. Wojciechowski

2018-04-01

Full Text Available Classical probability theory (CPT has represented the rational standard for decision making in human cognition. Even though CPT has provided many descriptively excellent decision models, there have also been some empirical results persistently problematic for CPT accounts. The tension between the normative prescription of CPT and human behavior is particularly acute in cases where we have higher expectations for rational decisions. One such case concerns legal decision making from legal experts, such as attorneys and prosecutors and, more so, judges. In the present research we explore one of the most influential CPT decision fallacies, the conjunction fallacy (CF, in a legal decision making task, involving assessing evidence that the same suspect had committed two separate crimes. The information for the two crimes was presented consecutively. Each participant was asked to provide individual ratings for the two crimes in some cases and conjunctive probability rating for both crimes in other cases, after all information had been presented. Overall, 360 probability ratings for guilt were collected from 120 participants, comprised of 40 judges, 40 attorneys and prosecutors, and 40 individuals without legal education. Our results provide evidence for a double conjunction fallacy (in this case, a higher probability of committing both crimes than the probability of committing either crime individually, in the group of individuals without legal education. These results are discussed in terms of their applied implications and in relation to a recent framework for understanding such results, quantum probability theory (QPT.

Is There a Conjunction Fallacy in Legal Probabilistic Decision Making?

Science.gov (United States)

Wojciechowski, Bartosz W; Pothos, Emmanuel M

2018-01-01

Classical probability theory (CPT) has represented the rational standard for decision making in human cognition. Even though CPT has provided many descriptively excellent decision models, there have also been some empirical results persistently problematic for CPT accounts. The tension between the normative prescription of CPT and human behavior is particularly acute in cases where we have higher expectations for rational decisions. One such case concerns legal decision making from legal experts, such as attorneys and prosecutors and, more so, judges. In the present research we explore one of the most influential CPT decision fallacies, the conjunction fallacy (CF), in a legal decision making task, involving assessing evidence that the same suspect had committed two separate crimes. The information for the two crimes was presented consecutively. Each participant was asked to provide individual ratings for the two crimes in some cases and conjunctive probability rating for both crimes in other cases, after all information had been presented. Overall, 360 probability ratings for guilt were collected from 120 participants, comprised of 40 judges, 40 attorneys and prosecutors, and 40 individuals without legal education. Our results provide evidence for a double conjunction fallacy (in this case, a higher probability of committing both crimes than the probability of committing either crime individually), in the group of individuals without legal education. These results are discussed in terms of their applied implications and in relation to a recent framework for understanding such results, quantum probability theory (QPT).

Laboratory manager's financial handbook. Cost accounting: the road map to financial success.

Science.gov (United States)

Travers, E M

1996-01-01

Cost accounting is the most basic element of the laboratory's financial management structure. Historically, cost accounting in the nonmedical world referred to accumulating and assigning costs to units of production and departments, primarily for inventory valuation and income determination. In the health industry, microcost accounting is distinguishable from macrocost (management/internal) accounting and serves multiple purposes. Microcost accounting pertains to gathering and providing information for decision making. The range of decisions include managing recurring operations, making nonrecurring strategic decisions, and formulating major organizational policies. Macrocost accounting fulfills the legal requirements of reporting to stockholders, auditors, governmental agencies, and other external parties.

Medico legal issues.

Science.gov (United States)

Mackenzie, Geraldine; Carter, Hugh

2010-01-01

This chapter gives an educational overview of: * An awareness of the legal issues involved in health informatics * The need for the privacy and security of the patient record * The legal consequences of a breach of the security of the patient record * The concept of privacy law and what precautions ought to be taken to minimize legal liability for a breach of privacy and/or confidentiality.

Abortion legalization and childbearing in Mexico1

Science.gov (United States)

Gutierrez Vazquez, Edith Y.; Parrado, Emilio A.

2016-01-01

In 2007 abortion was legalized in the Federal District of Mexico, making 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. In this paper, we examine metropolitan area differences in overall and parity-specific, as well as the age pattern of childbearing between 2000 and 2010 to more precisely isolate 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, though 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. PMID:27285423

THE NEW CHALLENGES OF PUBLIC INSTITUTIONS ACCOUNTING

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DINA IONELA-CLAUDIA

2014-08-01

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

New accounting rules: asset allocation and portfolio management.

Science.gov (United States)

Andrew, B K

1997-01-01

New accounting rules went into effect at the end of 1995 that are now starting to affect how medical practices must report income from equity and fixed income investments. This article explores the new accounting rules and considers the other factors that help practices determine investment strategies, including desired investment return, comfort with level of risk, appropriate time horizons, liquidity needs and legal restrictions. The author also presents an example that examines the different considerations that may affect an asset allocation decision, including endowments and operating reserve funds.

QUESTIONS TO REGULATORY FRAMEWORK ACCOUNTING AND FINANCIAL STATEMENTS UNDER IFRS

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V. Shvets

2015-10-01

Full Text Available With the system approach in article analyzes the situation and problems of legal regulation and providing accounting and financial reporting in terms of standardization and harmonization of the principles of IFRS. The evaluation of the provisions and objectives of the strategy for reform of accounting and reporting rules and the requirements of European integration processes. Analyzed and determined the degree of influence of accounting and analytical science and education for the development and implementation of new approaches to the reform process and regulation of accounting, control and audit. critical analysis of the draft amendments to the existing regulations, current views on instytutsiynist accounting under uncertainty and systemic crisis outlined organizational problems and possible solutions to methodological council of accounting.

Fundamentals of legal argumentation : A survey of theories on the justification of legal decisions

NARCIS (Netherlands)

Feteris, E.T.

2017-01-01

This book is an updated and revised edition of Fundamentals of Legal Argumentation published in 1999. It discusses new developments that have taken place in the past 15 years in research of legal argumentation, legal justification and legal interpretation, as well as the implications of these new

Legal frameworks for emissions trading in the European Union

Energy Technology Data Exchange (ETDEWEB)

Maeaettae, K.; Anttonen, K. (Univ. of Joensuu (Finland)). Email: kalle.maatta@joensuu.fi; Upston-Hooper, K. (GreenStream Networks, Helsinki (Finland)); Mehling, M. (Univ. of Greifswald (Germany)); Perrels, A. (Government Institute for Economic Research VATT, Helsinki (Finland)), email: adriaan.perrels@vatt.fi

2009-07-01

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

Legal frameworks for emissions trading in the European Union

International Nuclear Information System (INIS)

Upston-Hooper, K.; Perrells, A.; Anttonen, K.; Mehling, M.

2007-01-01

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

Ethical and legal perspectives on the medical practitioners use of social media.

Science.gov (United States)

Kubheka, Brenda

2017-04-25

Use of social media has increased exponentially throughout the world. Social media provides a platform for building social and professional relationships that can be used by all, including healthcare professionals. Alongside the benefits of creating networks and spreading information wider and faster than is possible with traditional communication channels, however, it presents ethical and legal challenges. For health professionals, it poses a threat to confidentiality and privacy owed to patients, colleagues and employers. It is vital for health professionals to acknowledge that the same ethical and legal standards apply both online and offline, and that they are accountable to professional bodies and the law for their online activities. This article seeks to explore the ethical and legal pitfalls facing health professionals using social media platforms. Importantly, it seeks to create awareness about the cyberpsychology phenomenon called the 'online disinhibition effect', responsible for lowering restraint during online activities.

Ethical and legal perspectives on the medical practitioners use of social media

Directory of Open Access Journals (Sweden)

Brenda Kubheka

2017-05-01

Full Text Available Use of social media has increased exponentially throughout the world. Social media provides a platform for building social and professional relationships that can be used by all, including healthcare professionals. Alongside the benefits of creating networks and spreading information wider and faster than is possible with traditional communication channels, however, it presents ethical and legal challenges. For health professionals, it poses a threat to confidentiality and privacy owed to patients, colleagues and employers. It is vital for health professionals to acknowledge that the same ethical and legal standards apply both online and offline, and that they are accountable to professional bodies and the law for their online activities. This article seeks to explore the ethical and legal pitfalls facing health professionals using social media platforms. Importantly, it seeks to create awareness about the cyberpsychology phenomenon called the ‘online disinhibition effect’, responsible for lowering restraint during online activities.

The legal status of the fetus: an international review.

Science.gov (United States)

Seymour, John

2002-08-01

The article examines the way that courts and legislatures in the United Kingdom, the United States of America, Canada and Australia have answered questions regarding the legal status of a fetus. These questions have arisen in a variety of legal situations: the article deals with succession, criminal, child protection and negligence law. The conclusion offered is that a fetus has a value and an existence that the law should recognise. This does not mean, however, that in all circumstances the law should protect the interests of the fetus. Law-makers will respond differently to claims made on behalf of a fetus, depending on the context. The fetus does not have a uniform value or character in the eyes of the law. The law makes choices as to the situations in which it will take account of actual or threatened antenatal harm.

The Relevance of Business Law Education for Future Accountants: A New Zealand Perspective

Science.gov (United States)

McCourt, Alison; Low, Mary; Tappin, Ella

2013-01-01

The importance of business law education is emphasised by the fact that there is a compulsory commercial law topic in the academic requirements for a chartered accountants' programme of study. However, researchers over time have pointed out that there was a gap between the legal awareness and understanding expected of graduate accountants and the…

Dementia and Legal Competency

OpenAIRE

Filaković, Pavo; Petek Erić, Anamarija; Mihanović, Mate; Glavina, Trpimir; Molnar, Sven

2011-01-01

The legal competency or capability to exercise rights is level of judgment and decision-making ability needed to manage one's own affairs and to sign official documents. With some exceptions, the person entitles this right in age of majority. It is acquired without legal procedures, however the annulment of legal capacity requires a juristic process. This resolution may not be final and could be revoked thorough the procedure of reverting legal capacity – fully or partially. Given ...

Workability of the norms of transparency and accountability against ...

African Journals Online (AJOL)

This paper discusses the workability of the existing norms of transparency and accountability in the battle against corruption in Nigeria. Incontrovertibly, high level corruption pervades every nook and cranny of the country to the detriment of its citizens. Although anti-corruption norms exist in the Nigerian legal order, high ...

Methodology in Legal Research

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Tom R. Tyler

2017-12-01

Full Text Available Recent legal scholarship demonstrates increased attention to empirical research in the design and evaluation of law and the policies and practices of legal authorities. The growth of evidence informed law is an exciting development and one that promises to improve the legal system. In this paper I argue for the particular value of drawing not just upon empirical research methods when evaluating existing policies and practices but upon social science theories. Theory based research provides a basis for imagining and testing different models about how the legal system might operate. I support this argument by presenting research on social science frameworks for legal authority which are alternatives to the currently prevalent instrumental model.

Laws of Language and Legal Language: A Study of Legal Language in Some Indonesian Regulations

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Shidarta Shidarta

2017-01-01

Full Text Available Legal language must follow the laws of language (grammar that widely known and commonly used by the public, including groups of the scientist. Legal language on the other hand also recognizes specific terminologies. These terminologies were introduced by jurists or by legislative power holders. Accordingly, legal language became the product of legal doctrines or political decisions. The problems arose when a number of compositions and legal terms turned out to be elusive, convoluted, and ambiguous due to the pattern of writing that was once done and because of certain considerations. This article proposed reviewing the factors that result in problems. The author presented a solution to observe using hermeneutic methods of law and legal reasoning. The author argued that the text of the law was not neutral since it was trapped not only by the laws of language but also by the perspective of the interpreters as they believed such a perspective was based on the guidance of legal science. By using legal hermeneutics can be checked the depth of the meaning of the law; while over the legal reasoning can be seen its rationale according to legal science.

Evidence supporting broader access to safe legal abortion.

Science.gov (United States)

Faúndes, Anibal; Shah, Iqbal H

2015-10-01

Unsafe abortion continues to be a major cause of maternal death; it accounts for 14.5% of all maternal deaths globally and almost all of these deaths occur in countries with restrictive abortion laws. A strong body of accumulated evidence shows that the simple means to drastically reduce unsafe abortion-related maternal deaths and morbidity is to make abortion legal and institutional termination of pregnancy broadly accessible. Despite this evidence, abortion is denied even when the legal condition for abortion is met. The present article aims to contribute to a better understanding that one can be in favor of greater access to safe abortion services, while at the same time not be "in favor of abortion," by reviewing the evidence that indicates that criminalization of abortion only increases mortality and morbidity without decreasing the incidence of induced abortion, and that decriminalization rapidly reduces abortion-related mortality and does not increase abortion rates. Copyright © 2015. Published by Elsevier Ireland Ltd.

Verification of the Indicating Measuring Instruments Taking into Account their Instrumental Measurement Uncertainty

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Zakharov Igor

2017-12-01

Full Text Available The specific features of the measuring instruments verification based on the results of their calibration are considered. It is noted that, in contrast to the verification procedure used in the legal metrology, the verification procedure for calibrated measuring instruments has to take into account the uncertainty of measurements into account. In this regard, a large number of measuring instruments, considered as those that are in compliance after verification in the legal metrology, turns out to be not in compliance after calibration. In this case, it is necessary to evaluate the probability of compliance of indicating measuring instruments. The procedure of compliance probability determination on the basis of the Monte Carlo method is considered. An example of calibration of a Vernier caliper is given.

On Plagiarism and Power Relations in Legal Academia and Legal Education

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Tilen Štajnpihler

2017-12-01

Full Text Available The article challenges the misconception that legal academia is a harmonious community without internal discrepancies, characterised by common interests, a coherent set of values and standards of behaviour that are unilaterally transposed into the legal profession through the process of legal education. The paper focuses on a case study of a public dispute between two law professors initiated by an article published in one of the main national law magazines wherein one accused the other of plagiarism. Even though the dispute did not come to an unequivocal conclusion, it deserves a closer examination as it clearly exposed two important issues. Firstly, it revealed certain unresolved issues concerning legal writing and legal ethics that are essential elements of the legal profession, as they have a profound impact on legal education and legal practice, and, secondly, it showed that these divergences are at least to some extent related to the latent network of power relations and struggles that dominate the legal (academic field. Este artículo cuestiona la creencia de que el mundo jurídico-académico es una comunidad armoniosa sin discrepancias internas, caracterizada por intereses comunes, valores coherentes y parámetros de comportamiento que se transponen de forma unilateral al ejercicio de la profesión jurídica a través de la educación en Derecho. El artículo se centra en el estudio de una disputa entre dos profesores de Derecho, en la cual uno acusaba al otro de plagio. A pesar de que la disputa no se resolvió de forma clara, merece un análisis más cuidadoso, ya que puso de manifiesto dos temas importantes: en primer lugar, algunos conflictos sin resolver sobre la escritura y la ética del derecho que son elementos esenciales de la profesión jurídica, pues tienen un profundo impacto sobre la educación y la práctica del Derecho; y, en segundo lugar, que estos desacuerdos están relacionados con las redes latentes de poder que

25 CFR 115.423 - If you are a custodial parent, a legal guardian, or an emancipated minor, may BIA authorize the...

Science.gov (United States)

2010-04-01

... 25 Indians 1 2010-04-01 2010-04-01 false If you are a custodial parent, a legal guardian, or an emancipated minor, may BIA authorize the disbursement of funds from a minor's supervised account without your... custodial parent, a legal guardian, or an emancipated minor, may BIA authorize the disbursement of funds...

Marijuana policy opinions in Washington state since legalization: Would voters vote the same way?

Science.gov (United States)

Subbaraman, Meenakshi Sabina; Kerr, William C

2016-12-01

In 2012, voters in Washington state approved Initiative 502 (I-502) which legalized recreational marijuana use at the state level. This study examines the relationship between demographics, marijuana and alcohol use, and voting outcomes, as well as how these variables relate to (i) whether voters would still vote the same way (a reflection of satisfaction with the new policy) and (ii) the likelihood of using marijuana purchased from legal retail stores. The sample consists of 2,007 adult Washington state residents recruited through Random Digit Dial between January and October 2014. Bivariate tests and multivariable regressions were used for analyses. Less than five percent of those who voted for marijuana legalization would change their votes, whereas 14% of those who voted against legalization would change their votes. In multivariable models controlling for demographics, substance use, and marijuana-related opinions, those who voted for legalization had half the odds of changing their votes than those who voted against it. Among past-year non-marijuana users, almost 10% were somewhat/very likely to use marijuana if they could buy it from a legal store. Past marijuana use, the belief that adults should be allowed to grow marijuana for personal use, and the belief that marijuana is not very risky for health were all related to increased likelihood of using marijuana purchased from legal stores. Since November 2012, support for marijuana legalization in Washington state has increased; accounting for the proportion of voters who would change their votes suggests that I-502 would pass today with even more votes in favor.

Reputation,Accounting Information and Debt Contracts in Chinese Family Firms

Institute of Scientific and Technical Information of China (English)

Hao Li

2010-01-01

This paper provides evidence to show that in the presence of imperfect formal institutions there is both a substitutional and a complementary relationship between accounting information and reputation, an informal institution. Empirical results using a sample of family firms listed in the Chinese A-share stock market from 2004 to 2007 show that in China, where the legal environment is far from perfect, the complementary relationship between reputation and accounting information is more pronounced than is the substitutional relationship. Thus, the aggregate effect is that a better reputation improves the usefulness of accounting information in debt contracts. Besides the aggregate effect, this paper also provides evidence of the substitutional and complementary relationships between reputation and accounting separately.

FUZZY LOGIC IN LEGAL EDUCATION

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Z. Gonul BALKIR

2011-04-01

Full Text Available The necessity of examination of every case within its peculiar conditions in social sciences requires different approaches complying with the spirit and nature of social sciences. Multiple realities require different and various perceptual interpretations. In modern world and social sciences, interpretation of perception of valued and multi-valued have been started to be understood by the principles of fuzziness and fuzzy logic. Having the verbally expressible degrees of truthness such as true, very true, rather true, etc. fuzzy logic provides the opportunity for the interpretation of especially complex and rather vague set of information by flexibility or equivalence of the variables’ of fuzzy limitations. The methods and principles of fuzzy logic can be benefited in examination of the methodological problems of law, especially in the applications of filling the legal loopholes arising from the ambiguities and interpretation problems in order to understand the legal rules in a more comprehensible and applicable way and the efficiency of legal implications. On the other hand, fuzzy logic can be used as a technical legal method in legal education and especially in legal case studies and legal practice applications in order to provide the perception of law as a value and the more comprehensive and more quality perception and interpretation of value of justice, which is the core value of law. In the perception of what happened as it has happened in legal relationships and formations, the understanding of social reality and sociological legal rules with multi valued sense perspective and the their applications in accordance with the fuzzy logic’s methods could create more equivalent and just results. It can be useful for the young lawyers and law students as a facilitating legal method especially in the materialization of the perception and interpretation of multi valued and variables. Using methods and principles of fuzzy logic in legal

Evolution for our time: a theory of legal memetics

OpenAIRE

Simon Deakin

2002-01-01

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,...

Did abortion legalization reduce the number of unwanted children? Evidence from adoptions.

Science.gov (United States)

Bitler, Marianne; Madeline, Zavodny

2002-01-01

The legalization of abortion in the United States led to well-known changes in reproductive behavior, but its effect on adoptions has not been investigated. Variation across states in the timing and extent of abortion legalization is used to identify the effects of changes in the legal status of abortion on adoption rates from 1961 to 1975. These effects are estimated in regression analyses that control for states' economic, demographic and political characteristics, as well as for health care availability within states. The rate of adoptions of children born to white women declined by 34-37% in states that repealed restrictive abortion laws before Roe v. Wade. The effect was concentrated among adoptions by petitioners not related to the child. Legal reforms resulting in small increases in access, such as in cases of rape and incest, were associated with a 15-18% decline in adoptions of children born to nonwhite women; however, this decline may have been due to other changes in the policy environment for such adoptions. Rates of adoption of children born to white women appear to have declined after Roe v. Wade, but this association is not statistically significant. The estimated effect of abortion legalization on adoption rates is sizable and can account for much of the decline in adoptions, particularly of children born to white women, during the early 1970s. These findings support previous studies' conclusions that abortion legalization led to a reduction in the number of "unwanted" children; such a reduction may have improved average infant health and children's living conditions.

CIVIL LAW AND THE DISREGARD OF THE LEGAL PERSONALITY OF COMPANIES LTDA

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L. H. T. Macarenhas

2016-07-01

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.

THEORETICAL AND LEGAL PERSPECTIVE ON CERTAIN TYPES OF LEGAL LIABILITY IN CRYPTOCURRENCY RELATIONS

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Oleksii Drozd

2017-12-01

Full Text Available The aim of this article is to study the theoretical, methodological, and legal possibilities of application of certain types of legal responsibility to the relations, which are connected with cryptocurrency (bitcoin. Some types of liability in the field of cryptocurrency relations make the subject of the study. Methodology. The research is based on a comparison of legal regulation of the sphere of cryptocurrency in Ukraine and in foreign countries. Advantages and disadvantages of different modes of cryptocurrency turnover are determined: from direct prohibition to granting the status of the official payment system. It is made on the basis of the analysis of peculiarities of the circulation of virtual money in Australia, Germany, the Netherlands, New Zealand, Singapore, Indonesia, China, the Russian Federation, Bolivia, Ecuador, Thailand, Vietnam, the USA, Japan, Spain, and some other countries. On the basis of the comparative legal study of certain provisions of the civil, administrative, tort, and criminal legislation of Ukraine, the possibilities and limits of the application of certain types of legal responsibility to violations in the field of cryptocurrency are determined. The results of the comparative legal study have shown that, unlike most foreign countries, in Ukraine, there is no legislative consolidation of the legal status of the virtual currency. In this regard, today in the national legislation, there are no direct rules that would predict the occurrence of administrative, criminal or civil liability for the offenses in the field of cryptocurrency relations. Practical impact. Since guarantees of compulsory restoration or protection of violated law play an important role in the legal regulation of any social relations, the proper legislative regulation of public relations in the sphere of crypto currency circulation is an urgent problem today, including with the help of establishing liability for the offenses in this field

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

OpenAIRE

Labyntsev Mykola T.; Tsepilova Olena S.

2013-01-01

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

Key considerations for an economic and legal framework facilitating medical travel

Directory of Open Access Journals (Sweden)

Saba eHinrichs

2016-03-01

Full Text Available Medical travel has the capacity to counter increasing costs of healthcare by creating new markets and increased revenue for health services, potentially benefiting local populations, economies and health care systems. This paper is part of a broad, comprehensive project aimed at developing a Global Health Access Policy (GHAP. It presents key issues to consider in terms of ensuring economic viability, sustainability, and limiting risk to the many stakeholders involved in the rapidly expanding industry of medical travel. The noted economic and legal barriers to medical travel are based on a synthesis of themes found in an extensive review of the available literature. Economic considerations when setting up a GHAP include a dynamic approach to pricing that is fair to the local population. Legal considerations include the implementation of international quality standards and the protection of the rights of those travelling as well as those of local populations in recipient countries. By taking into account these opportunities, the GHAP will more adequately address existing gaps in the economic and legal regulation of medical travel.

FORENSIC ACCOUNTING: THE ESSENCE AND PROSPECTS OF DEVELOPMENT IN UKRAINE

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Maryna Dubinina

2018-01-01

Full Text Available The subject of the study is a set of theoretical, organizational, and methodological principles for the development of forensic accounting in Ukraine. General scientific and special methods of cognition are the methodological basis of the study. The content of the concept “forensic accounting” is specified using theoretical generalization methods; the comparison of audit and forensic accounting using comparison method is carried out. Using the abstract-logical method and structural-logical analysis, features, current problems, and obstacles to the development of forensic accounting in Ukraine are determined. The objective of the study is to consider the essence of the concept of “forensic accounting”, to introduce the main obstacles, and to propose a list of measures for its development in Ukraine. As a result of the study, it is established that forensic accounting is a combination of legal and financial audit and forensic accounting expertise. Therefore, experts of all these profiles should be involved to the forensic accounting, which will help the company solve the conflict situations related to fraud. It is substantiated that when improving the method of forensic accounting, it is necessary to understand its difference from the audit. The study found that the most common types of fraud faced by Ukrainian companies are asset theft, unreasonable and inappropriate spending. The most common ways to detect fraud in Ukraine are internal audit and informal internal sources. Only 10% of Ukrainian companies have experience in attracting external consultants to independent investigations. However, as practice shows, the very independent, unbiased view of the external specialist on the control system and business processes allows creating a high-quality system of preventive mechanisms for counteracting fraudulent actions and in general, improving the efficiency of business processes of the company. It is substantiated that forensic accounting

Legal Aspects of Radioactive Waste Management: Relevant International Legal Instruments

International Nuclear Information System (INIS)

Wetherall, Anthony; Robin, Isabelle

2014-01-01

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

Legality Principle of Crimes and Punishments in Iranian Legal System

Science.gov (United States)

Habibzadeh, Mohammad Ja'far

2006-01-01

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…

A contract-law perspective on legal cases in financial reporting: the Netherlands, 1880-1970

NARCIS (Netherlands)

Camfferman, C.

2012-01-01

This paper proposes a framework for the historical analysis of judicial decisions in financial reporting that may provide a basis for comparative research in the historical relation between the law and accounting. It is suggested that contract law may have been the dominant legal domain in which

Prerequisites for Correctness in Legal Argumentation

OpenAIRE

Mackuvienė, Eglė

2011-01-01

A phenomenon called legal argumentation is analyzed in the dissertation. The aim of the thesis is to identify the prerequisites that allow to consider the legal argumentation to be correct, also to evaluate those prerequisites logically. Legal argumentation is analyzed as a phenomenon per se, without relating it to any particular arguing subject. Other dimensions of the process of making a legal decision, such as legal reasoning, legal discourse, interpretation of law and others are discu...

Contracts, Performance Measurement and Accountability in the Public Sector

DEFF Research Database (Denmark)

Drewry, Gavin; Greve, Carsten; Tanquerel, Thierry

This book addresses issues to do with public accountability, audit and performance measurement that are both highly topical and of crucial importance to the theory and practice of public administration in an era of contractualized public management. The literature on public sector contracting...... of audit and accountability in a variety of countries and contexts; the third part offers some wider, cross-cutting perspectives. Based on the work of the EGPA permanent study group on the history of contractualization, Contracts, Performance Measurement and Accountability in the Public Sector draws upon...... - covering both 'hard' agreements (ones that are legally enforceable) and 'soft' agreements (enforced by negotiation and mutual trust) - has been growing for some time and the present book adds a primarily European perspective on contracting, performance-based management and accountability. One important...

[Legal and methodical aspects of occupational risk management].

Science.gov (United States)

2011-01-01

Legal and methodical aspects of occupational risk management (ORM) are considered with account of new official documents. Introduction of risk and risk management notions into Labor Code reflects the change of forms of occupational health and safety. The role of hygienist and occupational medicine professionals in workplace conditions certification (WCC) and periodical medical examinations (PME) is strengthened. The ORM could be improved by introducing the block of prognosis and causation based on IT-technologies that could match systems of WCC and PME thus improving the effectiveness of prophylactics.

Legal Status, Time in the USA, and the Well-Being of Latinos in Los Angeles.

Science.gov (United States)

Young, Maria-Elena De Trinidad; Pebley, Anne R

2017-12-01

In the USA, undocumented Latino immigrants may have poorer health because of barriers to health care, stressors, and detrimental effects of immigration enforcement. Previous immigrant health research, however, suggests that recently arrived Latino immigrants have better health than US-born Latinos and their health deteriorates over time. Given the current environments that undocumented immigrants face, legal status is a structural factor that likely influences the patterns of immigrant health. Therefore, the aim of this study was to examine the extent to which physical and mental health differed by legal status and duration in the USA for the Latino population in Los Angeles County, California. We conducted analysis of Latino respondents (n = 1396) to the Los Angeles Family and Neighborhood Survey (L.A.FANS) Wave II. We examined self-reported health, depression measured by the Composite International Diagnostic Interview-Short Form, and blood pressure collected by trained interviewers. Respondents reported their legal status, time in the USA, and other sociodemographic characteristics. Regression models were used to test associations between each outcome and 1) legal status and 2) legal status by duration (≤ 15 and > 15 years) in the USA. Without taking duration into account, we found no significant differences in outcomes between undocumented, documented, or US-born Latinos. Taking duration into account, shorter duration undocumented immigrants had worse self-reported health than the US born. Undocumented immigrants, regardless of duration, had higher blood pressure than documented immigrants who had been in the USA for less time and the same level of blood pressure as the US born. In contrast, shorter duration documented immigrants had lower blood pressure compared to longer duration documented immigrants and US-born counterparts, and marginally lower blood pressure than shorter duration undocumented immigrants. The findings suggest that the "health

Legality in multiple legal orders

NARCIS (Netherlands)

Besselink, L.F.M.; Pennings, F.J.L.; Prechal, A.

2010-01-01

This is the Introductory chapter to The Eclipse of the Legality Principle in the European Union, Edited by Leonard Besselink, Frans Pennings, Sacha Prechal [European Monographs, vol. 75], Kluwer Law International, Alphen aan den Rijn, 2011 [2010], xxv + 303 pp.

Risk Management in the Exchange Fund Account

OpenAIRE

Michel Rochette

2002-01-01

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

The Development of Legal Policy and Legal Needs of Indonesian Immigration Law: Answered Partially, Forget the Rest

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Bilal Dewansyah

2015-08-01

Full Text Available The replacement of the immigration law, from Law No. 9 of 1992 to Law No. 6 of 2011 reflected the development of immigration legal policy. As a branch of administrative law that has dynamic character, the reform immigration laws should address the immigration legal needs in practice. This paper discusses the development of Indonesian immigration legal policy and to what extent these developments address the immigration legal needs. Based on the author analyses, it can be concluded, firstly, the development of immigration legal policy, in legal direction context, emphasized to face the impact of globalization both positive and negative effects, and other developments in the future. In legal substances aspect, the current immigration legal policy change various principles immigration laws, such as the principle of selective policies are balanced with the principle of respect for human rights, although in certain settings are not in line with human rights (as in the case of the period of temporary prohibition to leave Indonesia, that can be extended continuously. In legal form and scope context, Indonesian immigration legal policy today, is more concerned with the rules of immigration law in detail than ever before. Secondly, the development of immigration legal policy answered the immigration legal needs particularly, such as in the case of human smuggling, but forget the rest of the immigration legal needs, in terms of the handling of illegal immigrants, asylum seekers and refugees.

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

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Dmitriy E. Nekrasov

2014-09-01

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

CONSIDERATIONS ON THE TREATMENT OF QUALITATIVE CHARACTERISTICS OF ACCOUNTING INFORMATION AT THE INTERNATIONAL LEVEL AND IN VARIOUS NATIONAL ACCOUNTING SYSTEMS

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Ionela Cristina Breahna Pravat

2014-07-01

Full Text Available The qualitative characteristics of accounting information presented by financial-accounting reports represent a concept which was subsequently introduced in the national legal accounting framework and, as a rule, the national conceptual frameworks represent the documents by means of which these quality criteria are established. At a worldwide level, there are more international or national organisms that have an important role in the elaboration of accounting standards in general and more specifically in the formulation of qualitative characteristics of financial reporting. We find two important ones among them, and these are: International Accounting Standards Board, which creates and promotes International Financial Reporting Standards (IFRS, and Financial Accounting Standards Board, which elaborates Generally Accepted Accounting Principles (US GAAP. However, at the level of each country a standardizing authority decides the rules for producing the financial reports and the qualitative characteristics that must be respected by the information contained in these documents. In this context, this paper aims to present a few general considerations concerning the treatment of the qualitative characteristics of the financial-accounting information in different accounting systems, such as the American one, or the British, French, German, Romanian ones, with insistence on the international approach to qualitative characteristics.

Legal regime of water management facilities

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Salma Jožef

2013-01-01

Full Text Available The paper analyzes the legal regime of water management facilities in the light of Serbian, foreign and European law. Different divisions of water management facilities are carried out (to public and private ones, natural and artificial ones, etc., with determination of their legal relevance. Account is taken of the issue of protection from harmful effects of waters to such facilities, as well. The paper points also to rules on the water management facilities, from acts of planning, to individual administrative acts and measures for maintenance of required qualitative and quantitative condition of waters, depending on their purpose (general use or special, commercial use o waters. Albeit special rules on water management facilities exist, due to the natural interlocking between all the components of the environment (water, air and soil, a comprehensive approach is required. A reference is made to other basic principles of protection of water management facilities as well, such as the principle of prevention, principle of sustainable development and the principle "polluter pays". The last one represents the achievement of contemporary law, which deviates from the idea accepted in the second half of 20th century that supported the socialization of risk from harmful effects of waters.

Two conceptions of legal principles

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Spaić Bojan

2017-01-01

Full Text Available The paper discusses the classical understanding of legal principles as the most general norms of a legal order, confronting it with Dworkin's and Alexy's understanding of legal principles as prima facie, unconditional commands. The analysis shows that the common, classical conception brings into question the status of legal principles as norms, by disreguarding their usefulness in judicial reasoning, while, conversely, the latterhas significant import forlegal practice and consequently for legal dogmatics. It is argued that the heuristic fruitfulness of understanding principles as optimization commands thusbecomesapparent. When we understand the relation of priciples to the idea of proportionality, as thespecific mode of their application, which is different from the supsumtive mode of applying rules, the theory of legal principles advanced by Dworkin and Alexy appears therefore to be descriptively better than others, but not without its flaws.

Legally protecting and compelling veterinarians in issues of animal abuse and domestic violence.

Science.gov (United States)

Robertson, I A

2010-06-01

The majority of veterinarians recognise their important role and responsibility to society and animal welfare in the detection and reporting of suspected abuse of animals and humans. In spite of the existing moral, ethical, and legal duties applied to veterinarians, they face substantial barriers that prohibit them from fulfilling their professional role in handling cases of suspected abuse. With increasing public and legal attention on issues of animal welfare, the non-fulfillment of these duties places the profession and its members at considerable risk of public criticism and adverse legal accountability. The issue is raised here that the veterinary profession in New Zealand needs to provide a clear policy statement and take pro-active measures that provide practical enforceable solutions to these existing barriers and legal risks. Such an initiative will assist in ensuring that all registered members consistently fulfil their obligations, and are legally protected while doing so. Veterinary counterparts overseas already provide a legislative immunity for their veterinarians who report suspected abuse as part of a mandated duty to report. Implementation of such a duty has significant benefits for all veterinarians, including the requirement for education and effective support systems. In the absence of such a mandatory duty, intermediary measures can be introduced, demonstrating social responsibility and commitment by the profession to their existing duty of care.

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

International Nuclear Information System (INIS)

Delpiano, V.

1999-01-01

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

Legal nature of affatomia

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Stanković Miloš

2015-01-01

Full Text Available In Salian and Ripuarian Code affatomia represented a bilateral legal transaction that was aimed at changing of the scoped of heirs determined by the customs, at least insofar being applied in the absence of biological descendants only. However, almost all further similarities in the field cease at this point. The form for using affatomia with Ripuarian Franks was much simpler than the one with the Salian Franks. Unlike the Salian Franks, affatomia could by all odds be used by Ripuarian Franks spouses in determining each other for a heir. Legal nature of the Salian Franks affatomia is most similar to the mancipatio familiae type of will in the Roman law (which does not mean it emerged from this law, while its form in the Ripuarian Code is much closer to testamentary adoption. As with Ripuarian Franks, affatomia seems to have definitely produced legal effects only after the death of the disposant, while its legal effects with the Salian Code performed inter vivos. Contemporary authors are trying to designate the legal nature of legal affairs from the early development of human and legal civilization through modern institutes that represent the completion of their evolutionary path. Taking the inheritance contract of the German or Swiss law, or the future assets donation of the French law, for example, and then comparing them to affatomia and thinx is an anachronism. This is evident by the fact that the legal nature of these ancient Germanic institutes can not be viewed unilaterally, but always through a combination of those institutes which we know today as adoption, gift or mixed donation with retention of different modalities for the transferor or the testator (usually usufruct. In this sense, if we are looking for a inheritance agreement in the Middle Ages, the contract in which a person determines other person for his/her universal or singular successor in the modern sense, we will certainly not find one. However, if within this institute we

Corporate Governance in Shareholding Companies: Comparing Legal Perspective and Position of Shari’ah

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Aznan, H.

2015-12-01

Full Text Available This study examines the concept of corporate governance in shareholding companies and the legal perspective in comparison with the position of Shari’ah. The purpose of governance is to instil confidence among the stakeholders that the Boards of Directors are applying a diligent legal and administrative framework, to avoid potential administrative and financial failures and corruption. The study has proceeded by defining the concept of governance from linguistics, accounting, administrative, and legal perspectives. The study also discusses the stands of international organisations on the issue of corporate governance. Then, it is proceeded by discussing the concept of corporate governance from Shari’ah point of view. The study found that even with the absence of the term “company governance” in Islamic Law, the concept of corporate governance is in line with the Shari’ah and that their scholars have clearly referred to it in their literature. The study has used the descriptive, analytical, inductive and comparative methodology in analyzing the subject matter.

Legal Institutions and Economic Development

NARCIS (Netherlands)

Beck, T.H.L.

2010-01-01

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

A comprehensive assessment of options for the legal form of the Paris Climate Agreement

International Nuclear Information System (INIS)

Maljean-Dubois, Sandrine; Wemaere, Matthieu; Thomas Spencer

2014-01-01

For many years, the issue of the legal form of the new climate agreement has hovered over the international negotiations. Countries have insisted on first discussing substance. Indeed, it is here that the main divergences remain. However, one year out from the Paris climate conference, it is time to open the discussion on the legal form of the final agreement. The issue of legal form is often reduced to the negotiation of a 'binding' or 'non-binding' agreement. The bindingness of an international environmental agreement however depends on multiple parameters. We propose four parameters to be considered: the form of the core agreement; the 'anchoring' of commitments; mechanisms for transparency, accountability and facilitation; and mechanisms for compliance. Parties should assess pros and cons of these options, and the agreement be optimised across all four. Negotiations appear to be heading towards a hybrid agreement. Some provisions would be contained in a core agreement, and some in implementing documents such as decisions or schedules. This structure can help to balance legal certainty with flexibility. The core agreement should contain a binding provision to implement and regularly update a 'nationally determined contribution' (NDC). If these NDCs were to be housed outside the agreement, this could give more flexibility on their content, submission and updating. The core agreement should contain strong provisions on transparency, accountability and facilitation, including independent institutional arrangements (a Transparency Committee). At this stage in global cooperation and given inherent weaknesses in international environmental law, a punitive compliance mechanism seems unfeasible. However, the agreement should contain a compliance mechanism regarding procedural obligations, such as submission and updating of NDCs. (authors)

Defining Legal Writing: An Empirical Analysis of the Legal Memorandum. LSAC Research Report Series.

Science.gov (United States)

Breland, Hunter M.; Hart, Frederick M.

This study examined legal writing as it was represented in legal memoranda prepared by first-semester law students at 12 different law schools. The study was based on the cumulative judgments of the instructors and professors of law in those institutions, humanities specialists at the Educational Testing Service, and two legal consultants. A…

Did Legalized Abortion Lower Crime?

Science.gov (United States)

Joyce, Ted

2004-01-01

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

Using a 401(h) account to fund retiree health benefits from your pension plan.

Science.gov (United States)

Lee, David; Singerman, Eduardo

2003-06-01

If a health and welfare plan covering retirees faces financial shortfalls, administrators and trustees can fund retiree health benefit payments from a related pension plan that may be in better condition. This method is legal and ethical, but it requires sophisticated accounting techniques for creating an account that provides retiree members with promised benefits while meeting statutory and regulatory requirements.

Legal regime of the Bering Strait and security of navigation

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Aleksandr S. Skaridov

2016-12-01

Full Text Available Objective to establish the legal regime and security of navigation in the Bering Strait. Methods formal logical method systemic method comparative legal method statistical method. Results in the recent years specialized publications contain numerous publications on the problems of development of Arctic shipping and the future intensification of the use of the Northern Sea Route. Whatever Arctic routes may be chosen by the skippers the vessels will have to overcome the narrowness of the Bering Strait. If the existing estimates are reasonable and the navigation of the NorthWest Sea Passage will increase it is appropriate to ask whether the legal regime and security means are adapted to the possible increase of commercial shipping and military navigation. In this respect the author formulates the legal measures aimed at ensuring security in the Bering Strait area with the account of growing cargo traffic. Scientific novelty for the first time the article proves the necessity to include into the Bering Strait area the territories bounded from the north by the east and west passages formed by the Diomede Islands and continental coasts of the Russian Federation and the United States and from the south ndash by the passages between the Cape of Chukotka and Cape Sevuokuk of St. Lawrence Island Cape Sivuka and the mainland of Alaska in order to protect the sea natural landscape and to ensure the maritime safety. The opinion is substantiated about the necessity to equip the marine passages forming the waters of the Bering Strait with a security system. The proposed legal regime of ensuring the safety of navigation in the Bering Strait which includes the common navigation rules establishing the areas of the vessel traffic separation designation of areas of marine reserves and organizationallegal means for damping the dangerous situations. Practical significance the findings and conclusions of the article can be used in scientific educational and law

Datafication of Automated (Legal) Decisions

DEFF Research Database (Denmark)

Schaumburg-Müller, Sten

Even though I maintain that it is a misconception to state that states are “no longer” the only actors, since they never were, indeed it makes sense to “shed light on the impact of (…) new tendencies on legal regulatory mechanisms (…)” One regulatory tendency is obviously the automation of (legal......) decisions which has implications for legal orders, legal actors and legal research, not to mention legal legitimacy as well as personal autonomy and democracy. On the one hand automation may facilitate better, faster, more predictable and more coherent decisions and leave cumbersome and time consuming...... a substantial part of the components of the decisions are prefabricated. With a risk of misplacing the responsibility, this may be called the “google syndrome”. The hidden algorithms may also constitute the basis for decisions concerning individuals (the passive aspect), the “profiling syndrome”. Based on big...

Perspectives on the divorce process: parental perceptions of the legal system and its impact on family relations.

Science.gov (United States)

Pruett, M K; Jackson, T D

2001-01-01

Through semistructured interviews, divorcing parents provide a consumer perspective of the legal process of divorce discussed in law and mental health literature. The parents offer a heightened awareness of families' basic needs within the legal system that may otherwise be overlooked by professionals. This article focuses on narrative accounts provided by 41 divorcing parents to describe both their positive and negative experiences with the legal system and court-related professionals. Although many parents entered the divorce process with hopes for a fair and reasonable experience and outcome, only 12 percent of the parents ended the process with positive expectations. Parents conveyed feelings of a lack of power and control over divorce outcomes. The responses from parents provide valuable insight into how reforms of the legal system can be structured best to increase the quality of the process and ameliorate potentially destructive effects of divorce on the family.

The legal reasoning skills. Theoretical considerations

Directory of Open Access Journals (Sweden)

Lisett D. Páez Cuba

2014-06-01

Full Text Available This research analyzes the legal reasoning as essential skills to the teaching - learning process of law. This approach is based on a theoretical systematization of the Theory of Legal Argumentation (TLA that allows the conception of law as an argumentative act itself. It also determines, as a new element, the inclusion of legal argumentation as the final phase of the law cycle, which has particular impact on the teaching of this science. In this regard, the proposal of three skills of legal reasoning is made: interpreting the law, enforce the rule of law and legally argue the legal decision.

Exercising restraint: clinical, legal and ethical considerations for the patient with Alzheimer's disease.

Science.gov (United States)

McBrien, Barry

2007-04-01

The number of older people using emergency care is increasing steadily and older people account for over half of all emergency admissions. In the emergency setting, nurses caring for older people with Alzheimer's disease can be faced with many complex ethical and legal challenges. Moreover, challenges such as the use of physical restraint can precipitate conflict when the nurse is placed in the precarious position of doing good, respecting autonomy and avoiding paternalism. Although, there is no complete set of "rules" that can provide nurses with an answer to each dilemma, it is of significant value for nurses to have sound knowledge of ethical and legal positions in order to analyse the many complex situations that they may encounter.

The universal legal framework against nuclear terrorism

International Nuclear Information System (INIS)

Gehr, W.

2007-01-01

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

Legal capacity of persons with disabilities in Ethiopia: The need to reform existing legal frameworks.

Science.gov (United States)

Marishet, Mohammed Hamza

The Convention on the Rights of Persons with Disabilities (CRPD) prohibited deprivation legal capacity of persons with disability based on assessment of mental capacity. The assertion is that, persons with disabilities shall exercise their legal capacity in all aspects of life without any restrictions that are based on mental incapacity (such as, unsoundness of mind, deficit in mental capacity, dotage, etc. This approach signifies a shift from substituted decision making, where another person act on behalf of persons with mental disabilities, to supported decision making where the person with mental disability is assisted in decision making. The rationale for the move lies on the recognition that the right to legal capacity embodies the inherent meaning of what it meant to be human. Without legal capacity a person cannot exercise all other rights and entitlements. Accordingly, States parties to CRPD are required to reform domestic legislations that are based on substituted decision making model and recognize full legal capacity of persons with disabilities in line with supported decision making model. As a Sate party to CRPD, Ethiopia assumed the same obligation. Nonetheless, in its initial report to the Committee on CRPD, the country denies existence of legislation that restricts legal capacity on the grounds of mental incapacity. This research found out that there are restrictions imposed on legal capacity of persons with disabilities on the basis of mental incapacity/disability. The research analyzed the approach employed to restrict legal capacity under the existing legal frameworks of Ethiopia vis-à-vis supported decision-making regime under CRPD. The research is doctrinal and, as such, limited to content analysis of general and specific legal capacity laws of the country (such as, marriage, divorce, will, work and employment, political participation, access to justice and others). Copyright © 2017 Elsevier Ltd. All rights reserved.

Legal capacity and biomedicine: Biomedical discrimination

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Cvetić Radenka

2011-01-01

Full Text Available The article begins with the overview of the legal capacity as a general legal qualification recognized by the legal order guaranteeing the right to be a holder of rights and obligations. The article is then focused on the scope of the absolute Constitutional guarantee of the right to legal personality as well as on the Constitutional prohibition of discrimination which gives rise to the general equality before the Constitution and the law. The focus of this article is the moment when the legal capacity, or legal personality, is considered to be acquired. It then moves to the issue whether limiting the access to techniques of assisted reproduction (biomedical conception is contrary to the general rules on legal capacity, and whether this is a genuine form of biomedical discrimination.

ACCOUNTING RESPONSIBILITY FOR BUSINESS EVALUATION

Directory of Open Access Journals (Sweden)

DORU CÎRNU

2015-12-01

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

THEORETICAL AND LEGAL PERSPECTIVE ON CERTAIN TYPES OF LEGAL LIABILITY IN CRYPTOCURRENCY RELATIONS

OpenAIRE

Oleksii Drozd; Yaroslav Lazur; Ruslan Serbin

2017-01-01

The aim of this article is to study the theoretical, methodological, and legal possibilities of application of certain types of legal responsibility to the relations, which are connected with cryptocurrency (bitcoin). Some types of liability in the field of cryptocurrency relations make the subject of the study. Methodology. The research is based on a comparison of legal regulation of the sphere of cryptocurrency in Ukraine and in foreign countries. Advantages and disadvantages of different m...

LEGAL DRAFTING IN CROATIA - CASE STUDY

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Dario Đerđa

2017-01-01

Full Text Available This paper highlights the importance of legal drafting and its essential elements, which has not drawn a lot of attention in the Republic of Croatia so far. The paper emphasises the importance of proportionality in the simplicity and legal distinctness of a legal text in the process of drafting for the purpose of its clarity. The paper also presents objective requirements necessary for quality legal drafting, as well as subjective qualities of the drafters. With the purpose of drawing attention to imperfections in the legal drafting in Croatia, some defi ciencies are presented in the process of drafting and amending of the Utility Services Act. The process of drafting and amending of this Act is a good example of the way how legal drafting should not be done. It contains a lot of defi ciencies and failures that are the result of legal drafting mistakes. At the end, authors expect that the adoption of the Uniform methodology and nomotechnical rules for the drafting of acts enacted by Parliament should contribute to the higher quality of legal texts and to their full adjustment to the general requirements of legal certainty and rule of law.

Legal and legal-ethical aspects of risk assessment

International Nuclear Information System (INIS)

Seiler, H.

1991-01-01

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) [de

medico-legal an overview of some of the key legal developments in ...

African Journals Online (AJOL)

Enrique

equipped to admit a child with HIV as none of its teachers ... Head, Legal Unit, AIDS Law Project, and Centre for Applied Legal Studies, University of the Witwatersrand, Johannesburg ... once they have certified that the test or treatment is in the.

Creativity in Managerial Accounting: the Syndrome of Clone-type Production Costs

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Flavius-Andrei Guinea

2016-01-01

Full Text Available This study presents the complex and delicate subject of managerial accounting systems, aiming to highlight the motivational complex of developing creative accounting techniques and to identify certain creative accounting techniques at the border between legal and fraud. The field research undertaken was also aimed at identifying and possibly solving the problems related to identifying and presenting a set of creative accounting techniques in the practical context of implemented systems, focusing also on the consequences on the quality of the accounting information. The contributions of the study are highlighted particularly in the practical level, this aspect being obviously due to the types of research conducted. One of the fundamental objectives of the study was to spark the interest in the practical possibilities of protecting against the dangers occurring from a creative managerial accounting system.

Medico-legal autopsies in Denmark

DEFF Research Database (Denmark)

Larsen, Sara Tangmose; Lynnerup, Niels

2011-01-01

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

Legal reality of Russia: constants and variables

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Andrey Valeryevich Skorobogatov

2015-06-01

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

LEGAL PROTECTION VERSUS LEGAL CONSCIOUSNESS (The changing Perspective in Law and Society Research

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Muhammad Helmy Hakim

2016-05-01

Full Text Available Considering the important role of historical, cultural, social, and attitudinal aspects in the study of law, there has been a shift from instrumental law to constitutive law. While instrumental law considers law beyond the social and cultural spheres, constitutive law integrally embraces law, politics, ideology, and action. Legal consciousness is an important asset for marginalised people who are at high risk of discriminative treatments in occupational and social life. Not only will they are legally aware of their rights and obligations at works, they will have adequate knowledge of where and how to name, blame, and claim in case mistreatment do occur. Legally proficient will allow them build legal protection which is not adequately provided by the authorized bodies.

Assessing changes in HIV-related legal and policy environments: Lessons learned from a multi-country evaluation.

Directory of Open Access Journals (Sweden)

Laura Ferguson

Full Text Available There is growing recognition in the health community that the legal environment-including laws, policies, and related procedures-impacts vulnerability to HIV and access to HIV-related services both positively and negatively. Assessing changes in the legal environment and how these affect HIV-related outcomes, however, is challenging, and understanding of appropriate methodologies nascent.We conducted an evaluation of a UNDP project designed to strengthen legal environments to support the human rights of key populations, in particular LGBT populations, women and girls, affected by HIV in sub-Saharan Africa. We analyzed data on activities designed to improve legal environments through a systematic document review and 53 qualitative interviews.The project made substantial strides towards legal change in many places, and examples provide broader lessons for work in this area. Two core pillars appear fundamental: a government-led participatory assessment of the legal environment, and building the capacity of those impacted by and engaged in this work. Systematic attention to human rights is vital: it can help open new spaces for dialogue among diverse stakeholders, foster new collaborations, and ensure local ownership, nuanced understanding of the political landscape, attention to marginalized populations, and accountability for (inaction. Entry points for effecting legal change go beyond "HIV laws" to also include other laws, national policies and strategies.Conducting legal environment assessments, multi-stakeholder dialogues, action planning and related activities, alongside capacity building, can contribute to changes in knowledge and attitudes directly relevant to reforming laws that are found to be harmful. Shorter-term goals along the causal pathway to legal change (e.g. changes in policy can constitute interim markers of success, and recognition of these can maintain momentum. Increasing understanding of progress towards changes in the legal

Assessing changes in HIV-related legal and policy environments: Lessons learned from a multi-country evaluation.

Science.gov (United States)

Ferguson, Laura; Nicholson, Alexandra; Henry, Ian; Saha, Amitrajit; Sellers, Tilly; Gruskin, Sofia

2018-01-01

There is growing recognition in the health community that the legal environment-including laws, policies, and related procedures-impacts vulnerability to HIV and access to HIV-related services both positively and negatively. Assessing changes in the legal environment and how these affect HIV-related outcomes, however, is challenging, and understanding of appropriate methodologies nascent. We conducted an evaluation of a UNDP project designed to strengthen legal environments to support the human rights of key populations, in particular LGBT populations, women and girls, affected by HIV in sub-Saharan Africa. We analyzed data on activities designed to improve legal environments through a systematic document review and 53 qualitative interviews. The project made substantial strides towards legal change in many places, and examples provide broader lessons for work in this area. Two core pillars appear fundamental: a government-led participatory assessment of the legal environment, and building the capacity of those impacted by and engaged in this work. Systematic attention to human rights is vital: it can help open new spaces for dialogue among diverse stakeholders, foster new collaborations, and ensure local ownership, nuanced understanding of the political landscape, attention to marginalized populations, and accountability for (in)action. Entry points for effecting legal change go beyond "HIV laws" to also include other laws, national policies and strategies. Conducting legal environment assessments, multi-stakeholder dialogues, action planning and related activities, alongside capacity building, can contribute to changes in knowledge and attitudes directly relevant to reforming laws that are found to be harmful. Shorter-term goals along the causal pathway to legal change (e.g. changes in policy) can constitute interim markers of success, and recognition of these can maintain momentum. Increasing understanding of progress towards changes in the legal environment

Temporal variation and cross-sectional differences of accounting conservatism in emerging countries

OpenAIRE

Khalifa, Maha; Othman, Hakim Ben; Hussainey, Khaled

2016-01-01

Prior research reported that accounting conservatism has increased over time in developed countries. In this paper, we try to examine the time-series extent and shift of accounting conservatism in emerging countries over the period 2000-2012. We also analyze differences in conservatism level across countries, regions, legal regimes and industries and the effect of size, Market-to-Book and leverage on the degree of conservatism. We use a set of measures to assess the degree of conservatism. Th...

Adjustment of legally binding local plans

DEFF Research Database (Denmark)

Hvingel, Line Træholt; Aunsborg, Christian; Christensen, Finn Kjær

2012-01-01

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 ...... 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.......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...... provisions’ which empower the municipalities to later ruling. This way of making plans postpones the actual regulation of an area (i.e. the planning permission) making it an individual ruling for instance at the application of building permits. Case studies show examples of this way of regulating an area...

Marketing legal services on the Internet

Directory of Open Access Journals (Sweden)

Alicja Mikołajczyk

2014-09-01

Full Text Available 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 article presents legal restrictions in the market, with emphasis to fundamental barriers that prevent implementation of traditional marketing tools and techniques broadly available in market communication. The second part presents selected tools of online marketing applicable in promotion of legal services, examplified with their use in practice.

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

Science.gov (United States)

Brown, Jennifer

2016-01-01

The role of law in regulating mental health detention has come to engender great contention in the legal and sociological disciplines alike. This conflict is multifaceted but is centred upon the extent to which law should control the psychiatric power of detention. In this manner the evolution of law regulating mental health detention has been seen in terms of a pendulous movement between two extremes of medicalism and legalism. Drawing on socio-legal literature, legislation, international treaties and case law this article examines the changing purpose of mental health law from an English and Council of Europe perspective by utilizing the concepts of medicalism, legalism and new legalism as descriptive devices before arguing that the UN Convention on the Rights of Persons with Disabilities goes further than all of these concepts and has the potential to influence mental health laws internationally. Copyright © 2016 Elsevier Ltd. All rights reserved.

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

Directory of Open Access Journals (Sweden)

S. de Freitas

2009-07-01

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

Legal aspects of the maritime transport of radioactive materials: its regulation in Mexico; Aspectos legales del transporte maritimo de materiales radioactivos: su regulacion en Mexico

Energy Technology Data Exchange (ETDEWEB)

Aguilar M, S

2001-07-01

This work has the object to analyse the International as much as National legal frameworks, the scopes and limits of the instruments which form it as well as the congruous that exist between them and the situation which actually prevails in the maritime transport field of radioactive materials in worldwide level and in Mexico taking into account the technical advances, the operational experience and radiological protection principles. In the chapter 1, the background on the uses of nuclear energy are described and its development by more of fifty years. The chapter 2 analyses about the establishment of nuclear technologies in Mexico as well as their evolution in medicine, agriculture, research and electric power generation areas. In chapter 3 it was analysed the role what the International Organizations have been playing for the establish of an International legal framework in the maritime transport of radioactive materials field. In the chapter 4, the International legal framework was analysed which is applied to the transport of radioactive materials. Finally, the chapter 5 analyses and poses the requirements and necessities which lead Mexico to legislate broadly the transport of radioactive materials taking as basis International instruments from which the state is part also from some other agreements is analysed its adhesion to them. (Author)

Artificial intelligence approach to legal reasoning

International Nuclear Information System (INIS)

Gardner, A.V.D.L.

1984-01-01

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 non-appearance of the selection procedure and possibilities of legal protection of the unsuccessful bidder; Das Ausbleiben des Auswahlverfahrens und Rechtsschutzmoeglichkeiten des unterlegenen Bieters

Energy Technology Data Exchange (ETDEWEB)

Meyer-Hetling, Astrid; Templin, Wolf [Kanzlei Becker Buettner Held, Berlin (Germany)

2012-02-15

A violation of the municipality against the relevant guidelines for awarding concessions may have legal consequences, in particular in terms of a already completed selection process. The authors of the contribution under consideration focus on the complete absence of an concession legal selection process. First of all, the energy legal, competition legal and European legal requirements and bids are presented against which the franchising community violated. Subsequently, the authors examine the question of whether this violation immediately results in the nullity of the concession contract, as well as the question of the claims of the company not taken into account against the municipality. Furthermore, the procedural and antitrust tools are presented for the non-considered companies.

Race and the fragility of the legal distinction between juveniles and adults.

Directory of Open Access Journals (Sweden)

Aneeta Rattan

Full Text Available Legal precedent establishes juvenile offenders as inherently less culpable than adult offenders and thus protects juveniles from the most severe of punishments. But how fragile might these protections be? In the present study, simply bringing to mind a Black (vs. White juvenile offender led participants to view juveniles in general as significantly more similar to adults in their inherent culpability and to express more support for severe sentencing. Indeed, these differences in participants' perceptions of this foundational legal precedent distinguishing between juveniles and adults accounted for their greater support for severe punishment. These results highlight the fragility of protections for juveniles when race is in play. Furthermore, we suggest that this fragility may have broad implications for how juveniles are seen and treated in the criminal justice system.

Education in the family as a factor of pedagogical correction of legal consciousness in juvenile probation and parole, including registered in criminal-executive inspection

Directory of Open Access Journals (Sweden)

Gud M. B.

2017-12-01

Full Text Available The article discusses the concept of "legal consciousness of minors", the peculiarities of its formation in adolescence, and a pedagogical process of correction of legal consciousness adolescents in conditions of serving criminal sentences, when registration with the penal inspection. Analyzes one of the factors of correction of legal consciousness – raising in the family of convicted minors consisting on the account in the criminal-Executive inspection. The specifics of family upbringing and their impact on the efficiency of re-socialization of minors consisting on the account in criminally-executive inspection, as well as reducing recidivism. Examples of departmental statistics on the role of the family in preventing delinquency and crime among convicted adolescents. The basic directions of improvement of family education in the framework of the activities of employees of criminally-executive inspections.

INTERACTION OF EUROPEAN AND RUSSIAN LEGAL CONSCIOUSNESS

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A. Tyrtyshny

2015-01-01

Full Text Available This article provides an overview of certain ideologemes of Western (European and Russian legal consciousness – prominent works of Ivan Ilyin and Duncan Kennedy are taken as examples. The article analyzes the tabula rasa principle and its place in legal consciousness. We use legal scholarship, judicial practice and opinion polls to examine the relationship between legal consciousness and the lack of trust in Russian courts, as well as their inefficiency from the point of view of public opinion. There are a number of shocking cases of torture of innocent people by the Russian police. Why is this so? The answer lies in the legal consciousness of police officers and of judges. This is something that has been inherited from the Soviet period. It is completely different from the Western legal consciousness, one of the key features of which is denial of authority. The critical legal studies branch of American legal realism almost denies the very existence of law, and, perhaps for this reason, American culture is less open to abuses like torture. At the same time, there is no possibility to shift legal consciousness immediately, the tabula rasa principle does not work. The final objective of the article is to provide a perspective on the reform of higher legal education and its relation to legal consciousness and legal anthropology. We propose that a greater part of the university curriculum is devoted to legal anthropology.

Accounting for means of individualization of modern enterprise: problems and improvement directions

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K.I. Skop

2017-12-01

Full Text Available The research describes the existing methodology of accounting for the means of individualization of a modern enterprise, within which they are not recognized as intangible assets and are not subject to reporting. The article deals with the peculiarities of the legal nature of the commercial name, the geographical indication and trademark that influence upon the process of their accounting. The necessity of registering geographical indication and trademark as intangible assets is substantiated and the features of determination of their useful life in accounting are disclosed. The factors influencing on the value of the trademark are presented and the relevance of the accounting method for the revalued value is specified.

[Child sexual abuse: clinical perspectives and ethico-legal dilemmas].

Science.gov (United States)

Franco, Alvaro; Ramírez, Luis

2016-01-01

In the review of the current literature, the main causing factors of the related conditions with child sexual abuse are the ethical dilemmas and legal implications. A review was conducted on the classic literature on this topic. In this articlesome difficult paradigmatic cases are presented in which the hypothetical dilemmas were solved. The main characteristics of child sexual abuse enable us to have a better argument to address these situations. Taking into account the literature reviewed and predictable courses of action, it is concluded that it is important to take into account each individual each case and its circumstances, and that prudence and clinical objectivity, as well as knowledge of the law, become essential requirements for proper action. Copyright © 2015 Asociación Colombiana de Psiquiatría. Publicado por Elsevier España. All rights reserved.

Specifics of the Unearned Premium Reserve in the Accounting of Commercial Insurance Companies

Directory of Open Access Journals (Sweden)

Jana Gláserová

2014-01-01

Full Text Available Commercial insurance companies are liable to create, on the basis of risks arising from the fulfillment of the object of their activity, technical reserves, which are used to cover liabilities arising to insurance companies from insurance and reinsurance activity. The paper focuses on the technical reserve which is, in accordance with the accounting-legal regulation, created obligatorily in commercial insurance companies – it is the unearned premium reserve.The paper explores the role and place of this technical reserve in the accounting of the commercial insurance companies based on the analysis of its substance, i.e. the objective definition. The paper is based on the methodology of the accounting, evaluation and methods of determining the amount of the technical reserve which will affect the income from operations as well as income tax base of commercial insurance companies. The paper also studied the method of reporting of unearned premium reserve in accounting according to Czech accounting legislation in comparison with International Accounting Standards (IAS/IFRS. The aim of this paper is to determine the impacts of the creation and application of the unearned premium reserve on some important items of the financial statements, which are mainly the income of operations, equity capital and balance sheet as well as to identify the impacts of different reporting of this reserve according to Czech accounting legislation and in accordance with IAS/IFRS. Performing the analysis of the accounting-legal regulation of the unearned premium reserve in the insurance companies, the analysis of the method of accounting of this reserve and also the comparison of reporting of this reserve according to both mentioned regulations is a prerequisite for the fulfillment of the aim.

One World? One Law? One Global Legal System? Modern Law and Socio-Legal Communities

OpenAIRE

Werner Krawietz

2014-01-01

In the present article the author considers the issues connected with globalization and structural changes in the contemporary societies. In author’s opinion, development of legal regulation encompasses not only the practical and theoretical argumentation in the law. It also includes the informative and communicative perspectives of our analytical and conceptual legal thinking and of our legal world-outlook which is formed accordingly to the social world of law. The author stresses that there...

Marketing legal services on the Internet

OpenAIRE

Alicja Mikołajczyk

2014-01-01

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

Ethical Ideology and Ethical Judgments of Accounting Practitioners in Malaysia

Directory of Open Access Journals (Sweden)

Suhaiza Ismail

2011-09-01

Full Text Available The paper intends to explore the ethical ideology and ethical judgments of accounting practitioners in Malaysia. The objectives of this study are twofold. First, the paper intends to examine the factors that contribute to the different ethical ideology among Malaysian accounting practitioners. Second, it aims to investigate the influence of demographic factors and ethical ideology on ethical judgments of accounting practitioners. The study used Forsyth’s (1980 Ethics Position Questionnaire instrument to examine the ethical ideology of the accountants and adopted ethics vignettes used by Emerson et al. (2007 to assess the ethical judgments of the respondents. From the statistical analysis, this study found that age and gender have a significant impact on ethical judgment but not on ethical ideology. In addition, idealism and relativism have a significant influence on ethical judgment, especially in a legally unethical situation.

Abortion legalized: challenges ahead.

Science.gov (United States)

Singh, M; Jha, R

2007-01-01

To see whether advocacy for abortion law and comprehensive abortion care (CAC) sites after legalization of abortion in Nepal is adequate among educated people (above school leaving certificate). 150 participants were assigned randomly who agreed to be in the survey and were given structured questionnaires to find out their perception of abortion and CAC sites. Majority know abortion is legalized and majority have positive attitude about legalization of abortion, however majority are not aware of abortion service in CAC sites and none knew the cost of abortion service. Proper and adequate advocacy of the new abortion law and CAC service is essential.

UN legal advisers meet

International Nuclear Information System (INIS)

1969-01-01

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

Accounting Information - A Fundamental Factor in Winning Battles

OpenAIRE

Sandu Gabriela; Lazar Gabriela

2012-01-01

Decision has an important role in our lives. From the point of view, it is closely connected with the ultimate goal and efficiency of any activities in the economic entity. To take appropriate decision, every manager needs a set of conclusive information. Given the importance of accounting information, the responsibility for preparing and presenting financial statements of the unit is legally regulated and returns management. The latter is also interested in the information contained in finan...

Abortion Legalization and Adolescent Substance Use

OpenAIRE

Charles, Kerwin Kofi; Stephens, Melvin, Jr

2006-01-01

We assess whether in utero exposure to legalized abortion in the early 1970's affected individuals' propensities to use controlled substances as adolescents. We exploit the fact that some states legalized abortion before national legalization in 1973 to compare differences in substance use for adolescents across birth cohorts in different states. We find that persons exposed to early legalization were, on average, much less likely to use controlled substances. We also assess how substance use...

Science, truth, and forensic cultures: the exceptional legal status of DNA evidence.

Science.gov (United States)

Lynch, Michael

2013-03-01

Many epistemological terms, such as investigation, inquiry, argument, evidence, and fact were established in law well before being associated with science. However, while legal proof remained qualified by standards of 'moral certainty', scientific proof attained a reputation for objectivity. Although most forms of legal evidence (including expert evidence) continue to be treated as fallible 'opinions' rather than objective 'facts', forensic DNA evidence increasingly is being granted an exceptional factual status. It did not always enjoy such status. Two decades ago, the scientific status of forensic DNA evidence was challenged in the scientific literature and in courts of law, but by the late 1990s it was being granted exceptional legal status. This paper reviews the ascendancy of DNA profiling, and argues that its widely-heralded objective status is bound up with systems of administrative accountability. The 'administrative objectivity' of DNA evidence rests upon observable and reportable bureaucratic rules, records, recording devices, protocols, and architectural arrangements. By highlighting administrative sources of objectivity, this paper suggests that DNA evidence remains bound within the context of ordinary organisational and practical routines, and is not a transcendent source of 'truth' in the criminal justice system. Copyright © 2012. Published by Elsevier Ltd.

LEGAL CULTURES AND MEDIATION. INTERACTIONS AND EVOLUTIONS

Directory of Open Access Journals (Sweden)

Claudiu Ramon D. BUTCULESCU

2014-05-01

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

Performance Measures for Teachers and Teacher Education: Corporate Education Reform Opens the Door to New Legal Issues

Science.gov (United States)

Pullin, Diana

2015-01-01

Recent efforts to change the teaching profession and teacher preparation include a number of innovations to use portfolio assessment, value added measures (VAM), accountability metrics and other corporate education reform ideas. These approaches may provoke considerable potential legal consequences. Traditional constitutional and civil rights…

Commission on Legal Matters

CERN Multimedia

Staff Association

2016-01-01

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

The Multiplication Effect of Legal Insurance

NARCIS (Netherlands)

J.P.B. De Mot (Jef); B. Depoorter (Ben); M.G. Faure (Michael)

2016-01-01

textabstractBecause legal insurance policies cover the expenses of plaintiffs in bringing legal claims, such policies increase the risk of negligent or careless acts by tortfeasors. For this reason, potential tortfeasors would prefer to avoid injuring holders of legal insurance policies. Since

Can legal research benefit from evaluation studies?

Directory of Open Access Journals (Sweden)

Frans L. Leeuw

2011-01-01

Full Text Available The article describes what evaluation studies have to offer to legal research. Several cases and types of evaluations are presented, in relation to legal or semi-legal questions. Also, a short overview of the contemporary history of evaluation studies is presented. Finally, it will address the question of how to ensure that in legal research and in legal training attention is paid to theories, designs and methods of evaluation studies.

45 CFR 400.115 - Establishing legal responsibility.

Science.gov (United States)

2010-10-01

... 45 Public Welfare 2 2010-10-01 2010-10-01 false Establishing legal responsibility. 400.115 Section... Child Welfare Services § 400.115 Establishing legal responsibility. (a) A State must ensure that legal responsibility is established, including legal custody and/or guardianship, as appropriate, in accordance with...

CONSIDERATIONS REGARDING THE EFFECTS OF LEGAL COMMUNICATION

Directory of Open Access Journals (Sweden)

Claudiu Ramon D. Butculescu

2015-11-01

Full Text Available This article addresses some aspects of legal communication or legal effects of communication. As such, legal communication can have positive and negative effects. Both effects are briefly analyzed, and for the negative effects of legal communication we have also presented proposals to reduce the negative effects of law communication. Thus, the article presents the positive effects of right communication in various branches of law such as civil, constitutional law or tax law. On the other hand, the negative effects of communication leading to the deterioration of the legal message, so that much of the legal message becomes legal noise. Another negative effect of miscommunication of law is the phenomenon of legislative inflation, which has a profound impact on the way in which legal rules are understood and respected by community members. All these negative effects produce serious consequencesin civil law, company law, tax law, and in many other areas of law.

Towards enhanced public access to legal information : A proposal for official networked one-stop legal information websites

NARCIS (Netherlands)

Mitee, Leesi Ebenezer

2018-01-01

Abstract: This article identifies the publishing of fragments of legal information on multiple, isolated official legal information websites (OLIWs) as the major factor underlying the existing problems in locating the available official online legal information of all levels of government (national,

Legal remedies in the proceedings before the Court of Justice of the European Union

Directory of Open Access Journals (Sweden)

Radivojević Zoran

2014-01-01

Full Text Available Legal remedies applied in the proceedings before the Court of Justice of the European Union have some distinctive features as compared to the legal remedies used in the national judicial systems. At first, the communitarian justice system originally did not envisage the possibility of filing an appeal with this Court as a regular legal remedy but there were other remedies that could be pursued in respect of the judgments issued by the Court. After the establishment of the Court of First Instance, the Procedural Law of the European Union introduced the possibility of filing an appeal with the Court of Justice against the judgments of the Court of First Instance. Later, the Court of First Instance became competent to decide on appeals against the judgments rendered by the judicial panels, which were established in the meantime. The Court of First Instance and judicial panels reserved the possibility of using other legal remedies against the final decisions rendered by these judicial authorities. In this respect, the Lisbon Treaty did not bring any significant changes, except that the Court of First Instance was renamed into the General Court whereas the judicial panels were designated as specialized courts. Taking into account the system of legal remedies recognized by the Procedural Law of the European Union, the first part of the paper deals with appeals as a regular legal instrument for bringing the case before a higher instance court which is to review the judgment of a lower instance court, including appeals against the decisions of the General Court and specialized courts. In the second part of the paper, the authors focus on the legal remedies which are awarded by the same court that issued the judgment. This category includes the application of a third party and revision, which may be considered as extraordinary legal remedies, as well as the objection against the judgment by default, judgment interpretation, judgment rectification and

Sexual violence legislation in sub-Saharan Africa: the need for strengthened medico-legal linkages.

Science.gov (United States)

Kilonzo, Nduku; Ndung'u, Njoki; Nthamburi, Nerida; Ajema, Caroline; Taegtmeyer, Miriam; Theobald, Sally; Tolhurst, Rachel

2009-11-01

Six sub-Saharan African countries currently have laws on sexual violence, including Kenya, and eight others have provisions on sexual violence in other legislation. Effective legislation requires functioning medico-legal linkages to enable both justice to be done in cases of sexual violence and the provision of health services for survivors of sexual violence. The health sector also needs to provide post-rape care services and collect and deliver evidence to the criminal justice system. This paper reviews existing data on sexual violence in sub-Saharan Africa, and summarises the content of sexual violence legislation in the region and the strengths and weaknesses of existing medico-legal linkages, using Kenya as a case study. Many sub-Saharan African countries do not yet have comprehensive post-rape care services, nor substantial co-ordination between HIV and sexual and reproductive health services, the legal and judicial systems, and sexual violence legislation. These need to be integrated by cross-referrals, using standardised referral guidelines and pathways, treatment protocols, and medico-legal procedures. Common training approaches and harmonised information across sectors, and common indicators, would facilitate government accountability. Joint and collaborative planning and working at country level, through sharing of information and data between the different systems remain key to achieving this.

Screening for Elder Mistreatment among Older Adults Seeking Legal Assistance Services

Directory of Open Access Journals (Sweden)

Sheryl M Strasser

2013-08-01

Full Text Available Introduction: The aging population is a rapidly growing demographic in the United States. Isolation, limited autonomy, and declining physical and mental health render many older adults vulnerable to elder mistreatment (EM. The purpose of this study was to assess the prevalence and correlates of EM among a sample of older adults using legal assistance services in Atlanta, Georgia.Methods: Researchers administered surveys to consenting older adults (aged 60þ in 5 metro Atlanta community centers that hosted legal assistance information sessions as part of the Elderly Legal Assistance Program. The surveys screened for risk factors and prevalence of EM risk using valid and reliable measures and included additional questions regarding demographics characteristics and healthcare use behaviors.Results: Surveys were completed by 112 participants. Findings reveal that 32 (28.6% respondents met the criteria for elder abuse / neglect risk; 17 (15.2% respondents met criteria for depression; and 105 (93.7% had visited a healthcare provider during the past 6 months.Conclusion: The rates of EM risk in this sample were higher than those previously reported in research. Findings support continued examination of unique risks that may be present among older adults who may be possibly facing legal issues. Additionally, the reported frequency of healthcare visits among participants reveals a promising opportunity to examine development of a more widespread EM screening approach to be conducted in non-emergency settings. Interdisciplinary collaboration is required to inform screening approaches that account for complexities that EM cases present. [West J Emerg Med. 2013;14(4:309–315.

Developing Law Students' Communicative-Linguistic Competence: Analysis of Eight Spanish Legal Textbooks from a Sociopragmatic Perspective

Science.gov (United States)

Ramos, Joseba Ezeiza

2015-01-01

This article presents a study carried out on eight Spanish legal textbooks in order to draw up an inventory of educational resources available to support the development of law students' communicative competence, taking into account the law degree curricula at Spanish universities (Ezeiza Ramos forthcoming a, forthcoming b). The analysis was…

Should Drugs Be Legalized?

Science.gov (United States)

Chambliss, William; Scorza, Thomas

1989-01-01

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…

Legal Coordinator | IDRC - International Development Research ...

International Development Research Centre (IDRC) Digital Library (Canada)

Develops systems and procedures for administering and tracking legal undertakings, coordinates and consolidates the legal information in order to meet deadlines. • Collaborates with the Secretary and General Counsel to ensure that all legal issues are handled efficiently, while respecting the highly confidential nature of ...

Review of recent japanese activities on tritium accountability in fusion reactors

Energy Technology Data Exchange (ETDEWEB)

Fukada, Satoshi, E-mail: sfukada@nucl.kyushu-u.ac.jp [Dept. Advanced Energy Engineering Science, Kyushu University, 6-1 Kasuga-Koen, Kasuga, 816-8580 (Japan); Oya, Yasuhisa [College of Science, Academic Institute, Shizuoka University, 836 Otani, Suruga-ku, Shizuoka 422-8529 (Japan); Hatano, Yuji [Hydrogen Isotope Research Center, Organization for Promotion Research, University of Toyama, 3190 Gofuku, Toyama 930-8555 (Japan)

2016-12-15

Highlights: • Review of Japanese tritium-safety research is given from several viewpoints. • The keywords are tritium accountability and self sufficiency. • Tritium-relating history, tritium facilities and legal regulation are introduced. - Abstract: After introduction of Japanese history or recent topics on tritium (T)-relating research and T-handling capacity in facilities or universities, present activities on T engineering research in Japan are summarized in short in terms of T accountability on safety. The term of safety includes wide processes from T production, assay, storing, confinement, transfer through safety handling finally to shipment of its waste. In order to achieve reliable operation of fusion reactors, several unit processes included in the T cycle of fusion reactors are investigated. Especially, the following recent advances are focused: T retention in plasma facing materials, emergency detritiation system including fire case, T leak through metal tube walls, oxide coating and water detritiation. Strict control, storing and accurate measurement are especially demanded for T accountability depending on various molecular species. Since kg-order T of vaporable radioisotope (RI) will be handled in a fuel cycle or breeding system of a fusion reactor, the accuracy of <0.1% is demanded far over the conventional technology status. Necessity to control T balance within legal restrictions is always kept in mind for operation of the future reactor.

Review of recent japanese activities on tritium accountability in fusion reactors

International Nuclear Information System (INIS)

Fukada, Satoshi; Oya, Yasuhisa; Hatano, Yuji

2016-01-01

Highlights: • Review of Japanese tritium-safety research is given from several viewpoints. • The keywords are tritium accountability and self sufficiency. • Tritium-relating history, tritium facilities and legal regulation are introduced. - Abstract: After introduction of Japanese history or recent topics on tritium (T)-relating research and T-handling capacity in facilities or universities, present activities on T engineering research in Japan are summarized in short in terms of T accountability on safety. The term of safety includes wide processes from T production, assay, storing, confinement, transfer through safety handling finally to shipment of its waste. In order to achieve reliable operation of fusion reactors, several unit processes included in the T cycle of fusion reactors are investigated. Especially, the following recent advances are focused: T retention in plasma facing materials, emergency detritiation system including fire case, T leak through metal tube walls, oxide coating and water detritiation. Strict control, storing and accurate measurement are especially demanded for T accountability depending on various molecular species. Since kg-order T of vaporable radioisotope (RI) will be handled in a fuel cycle or breeding system of a fusion reactor, the accuracy of <0.1% is demanded far over the conventional technology status. Necessity to control T balance within legal restrictions is always kept in mind for operation of the future reactor.

Legal clinic gender sensitive method for law students

Directory of Open Access Journals (Sweden)

Petrušić Nevena

2008-01-01

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.

Manager’s Perception of the Importance of Environmental Accounting and its Effect on the Quality of Corporate Environmental Accounting Disclosures: Case from Indonesia

Directory of Open Access Journals (Sweden)

Lindrianasari Lindrianasari

2010-06-01

Full Text Available The purpose of this study is to compare perceptions of managers in Indonesia concerning environmental accounting disclosure with actual environmental accounting disclosure. The value of this research is making an original contribution to develop instrument in exploring managerial perception of environmental accounting disclosure. Samples for this study are corporate managerial from listing companies in the Jakarta Stock Exchange and also annual report companies. This research has developed strategies to measure managerial perceptions of environmental accounting disclosure. Mail surveys design used on this study. Analysis used for testing relationship between managerial perception and environmental accounting disclosure is simple regression test. The dependent sample variable data is the latest data published in Jakarta Stock Exchange. This study finds a positive correlation between managerial perception of environmental accounting disclosure and actual environmental accounting disclosure. This result shows that disclosure quality and several legal sanctions in environmental aspects could be empowerment of regulator pasties to force managers to maintain their pollution and reported their activity also in their annual report. In hence, legitimacy theory is used as an explanation for corporate reactions to threats to its legitimacy vis-á-vis the social contract, while legitimacy theory infers motivation to incorporate environmental accounting disclosure.

The Legal Ethical Backbone of Conscientious Refusal

DEFF Research Database (Denmark)

Munthe, Christian; Nielsen, Morten Ebbe Juul

2017-01-01

This article analyzes the idea of a legal right to conscientious refusal for healthcare professionals from a basic legal ethical standpoint, using refusal to perform tasks related to legal abortion (in cases of voluntary employment) as a case in point. The idea of a legal right to conscientious...... refusal is distinguished from ideas regarding moral rights or reasons related to conscientious refusal, and none of the latter are found to support the notion of a legal right. Reasons for allowing some sort of room for conscientious refusal for healthcare professionals based on the importance of cultural...... identity and the fostering of a critical atmosphere might provide some support, if no countervailing factors apply. One such factor is that a legal right to healthcare professionals’ conscientious refusal must comply with basic legal ethical tenets regarding the rule of law and equal treatment...

Legal Aspects of the Financing of Religious Groups in Spain

Directory of Open Access Journals (Sweden)

ÓSCAR CELADOR ANGÓN

2014-06-01

Full Text Available The purpose of this paper is to analyze the Spanish public polices in the financing of churches and religious organizations. According to this approach, and taking in account that the Spanish legal frame lack of a common regulation for all religious groups, this paper aims to provide analysis of the following issues: the constitutional principles of the Spanish political system relevant to the religious freedom, the cooperation agreements between the State and the religious groups, and the economic and fiscal regime of the Catholic Church and the religious minorities.

Legal capital: an outdated concept

OpenAIRE

John Armour

2006-01-01

This paper reviews the case for and against mandatory legal capital rules. It is argued that legal capital is no longer an appropriate means of safeguarding creditors' interests. This is most clearly the case as regards mandatory rules. Moreover, it is suggested that even an 'opt in' (or default) legal capital regime is unlikely to be a useful mechanism. However, the advent of regulatory arbitrage in European corporate law will provide a way of gathering information regarding investors' prefe...

Legal Regimes of Official Information in Ukraine

Directory of Open Access Journals (Sweden)

Serhii Yesimov

2018-04-01

Full Text Available In the article on the basis of the methodology of system analysis the legal nature and sources of legal regulation of the legal regime of official information in Ukraine in the conditions of adaptation of Ukrainian legislation to the legislation of the European Union are considered. A comparative legal analysis of official information in the public-law and private-law spheres in the context of legal regimes of restricted information, confidential information and information classified as state secrets has been conducted.

Sensitive Judges – How to Resolve the Tangle of Legal Decision-Making and Emotion?

Directory of Open Access Journals (Sweden)

Jurriën Hamer

2012-01-01

Full Text Available According to traditional legal thought, emotions should have no influence on legal decision-making. The general assumption is that emotions interfere with clear rational thinking, and cause decisions to be biased and imbalanced. However, in modern philosophical thought, a different thesis has been put forward. Contrary to being irrational occurrences, emotions are said to actually contain important cognitive content. More precisely, our emotions reflect important evaluative judgments we have about our environment, which usually inform us in making decisions. The question asked in this paper is what the consequences are of accepting such an account of emotions for the legal decision-making process. Does this new understanding of emotions necessitate rethinking the role traditionally assigned to emotions? Focusing on judges, it is argued that emotions are of value to the decision-making process, and that the influence of emotions does not automatically lead to decisions being biased. It is concluded that like distanced rational thought, the emotions involved offer a uniquely important aid to make correct and just decisions.

Economic and legal consequences of concluded apparent legal on national interests in Montenegro

Directory of Open Access Journals (Sweden)

Vuksanović Draginja

2017-01-01

Full Text Available Concluding contracts on long-term leases of state-owned properties, beaches and bathing grounds should bring about positive economic effects through the payment of lease fees and the construction of tourist complexes, which in turn should be reflected on the development of tourism, and therefore on a better quality of life of citizens. In order to have legal effect, a contract as a legal transaction must be concluded in accordance with positive legal regulations. The respect for the institution of public order is the only condition limiting the fundamental principle of the law of obligations - the freedom of contract (autonomy of will. Through a detailed legal analysis, we want to draw attention to the examples of contracts on long-term leases that are unlawful. It is a particular type of apparent legal transactions (simulated contracts, because in concluding contracts on long-term leases of state-owned property, leases are simulated in public, while the contracts actually contain elements of sales. It is particularly interesting that the lessor in the concluded contracts is a relevant state authority (a ministry, on whose behalf the contract is signed by an authorized representative who had also led the negotiations with foreign investors. The consequences of such contracts negatively influence the economic development, tourism industry, and therefore also the standard of living of citizens.

The Legal Ethical Backbone of Conscientious Refusal.

Science.gov (United States)

Munthe, Christian; Nielsen, Morten Ebbe Juul

2017-01-01

This article analyzes the idea of a legal right to conscientious refusal for healthcare professionals from a basic legal ethical standpoint, using refusal to perform tasks related to legal abortion (in cases of voluntary employment) as a case in point. The idea of a legal right to conscientious refusal is distinguished from ideas regarding moral rights or reasons related to conscientious refusal, and none of the latter are found to support the notion of a legal right. Reasons for allowing some sort of room for conscientious refusal for healthcare professionals based on the importance of cultural identity and the fostering of a critical atmosphere might provide some support, if no countervailing factors apply. One such factor is that a legal right to healthcare professionals' conscientious refusal must comply with basic legal ethical tenets regarding the rule of law and equal treatment, and this requirement is found to create serious problems for those wishing to defend the idea under consideration. We conclude that the notion of a legal right to conscientious refusal for any profession is either fundamentally incompatible with elementary legal ethical requirements, or implausible because it undermines the functioning of a related professional sector (healthcare) or even of society as a whole.

LEGAL CONSEQUENCES OF MERGERS AND ACQUISITIONS

Directory of Open Access Journals (Sweden)

Amelia-Raluca ONIŞOR

2016-05-01

Full Text Available The research analyses the legal effects of mergers and acquisitions from the Romanian Company Law perspective, underlining certain general principles, the procedure of annulment of such a legal transformation of companies and the protection of the employees of companies participating in the merger according to the Law no. 67/2006. These consequences of mergers and acquisions are to be seen in the broader light of the most important purpose of this legal instrument, maximizing financial and organizational efficiencies, thus legal certainty is a desirable goal to be assumed by any merger regulation.

End of life decisions in newborns in The Netherlands : medical and legal aspects of the Groningen protocol

NARCIS (Netherlands)

Verhagen, E

The international press has been full of blood chilling accounts concerning a supposedly new practice in the Netherlands of terminating the life of severely defective newborn babies with a protocol. Our aim is to give insight into the medical and legal aspects of this protocol and to describe its

Action-Based Jurisprudence: Praxeological Legal Theory in Relation to Economic Theory, Ethics, and Legal Practice

Directory of Open Access Journals (Sweden)

Konrad Graf

2011-08-01

Full Text Available Action-based legal theory is a discrete branch of praxeology and the basis of an emerging school of jurisprudence related to, but distinct from, natural law. Legal theory and economic theory share content that is part of praxeology itself: the action axiom, the a priori of argumentation, universalizable property theory, and counterfactual-deductive methodology. Praxeological property-norm justification is separate from the strictly ethical “ought” question of selecting ends in an action context. Examples of action-based jurisprudence are found in existing “Austro-libertarian” literature. Legal theory and legal practice must remain distinct and work closely together if justice is to be found in real cases. Legal theorizing was shaped in religious ethical contexts, which contributed to confused field boundaries between law and ethics. The carrot and stick influence of rulers on theorists has distorted conventional economics and jurisprudence in particular directions over the course of centuries. An action-based approach is relatively immune to such sources of distortion in its methods and conclusions, but has tended historically to be marginalized from conventional institutions for this same reason.

Administrative-legal regulation of causes and conditions determining corruption in social sphere

Directory of Open Access Journals (Sweden)

Aleksandr V. Polukarov

2017-12-01

Full Text Available Objective to show the capabilities of administrativelegal regulation for combating the causes and conditions determining corrupt behavior in the social sphere. Methods dialectic approach to cognition of social phenomena enabling to analyze them in historical development and functioning in the context of the totality of objective and subjective factors that determined the choice of the following research methods analysis synthesis comparison systematic formallegal comparativelegal methods. Results the reasons and conditions determining the corruption in the social sphere were disclosed this leads to the conclusion that corruption counteraction should be based on 1 recognition of the social sphere as the key object of protection against corruption 2 elaboration of special administrativelegal means of corruption counteraction in the social sphere. It is necessary to take into account the features of social relations in such sectors as education healthcare culture physical culture and sports etc. A number of foreign countries took the path of developing legislation on corruption counteraction taking into account the specifics of various social sphere segments functioning. This experience is quite interesting from the viewpoint of developing means of combating the causes and conditions that determine corruption in the social sphere. A number of the Russian Federation subjects also elaborate regional programs of combating corruption in education healthcare and culture. In our opinion this experience should be transferred to the federal level of legal regulation. This will help to create a fullfledged system of corruption counteraction in the social sphere taking into account different levels of its functioning. Scientific novelty for the first time in administrativelegal science the ldquolaw of torts aspect of corruption in the social sphererdquo issue is considered the work reveals the causes and conditions that determine corruption in the social

75 FR 53017 - Office of the General Counsel; Appointment of Members of the Legal Division to the Performance...

Science.gov (United States)

2010-08-30

... Division to the Performance Review Board, Internal Revenue Service Under the authority granted to me as... following persons to the Legal Division Performance Review Board, Internal Revenue Service Panel: 1.... Andrew Keyso, Deputy Associate Chief Counsel (Income Tax & Accounting) 5. Drita Tonuzi, Deputy Division...

Organizational Factors Affecting Legalization in Education.

Science.gov (United States)

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…

La Medicina Legal en Antioquia: primera parte Legal medicine in Antioquia: first part

Directory of Open Access Journals (Sweden)

Carlos Enrique Escobar Gónima

2002-02-01

Full Text Available Este artículo describe aspectos históricos de la Medicina legal en Antioquia, con énfasis en las personas que fueron importantes para su desarrollo inicial. THIS WORK DESCRIBES HISTORICAL aspects of legal medicine in Antioquia, Colombia. Emphasis is done on people who were important in its initial development.

SOME CONSIDERATIONS OVER THE INTERNAL CONTROL IN THE CONTEXT OF CURRENT ACCOUNTANCY REGULATIONS

Directory of Open Access Journals (Sweden)

Lenghel Dorin Radu

2012-12-01

Full Text Available Through the hereby study we set ourselves on an analysis over the internal control and the ways of implementation of it. The final purpose of our research is represented by the characteristics of the internal control system in the context of current accountancy regulations. The accomplishment of such goal has forced us to research the current literature in the area and also the legal regulations over internal control. Of course, the accomplishment of such a research was possible only after a pertinent analysis over the opinions expressed in specialty literature regarding this area. Our research wants to be with a theoretical and applicative character. It is based on analysing the internal control system, the methodology of internal control and the steps of internal control. We express our belief that the implementation of the internal control in a very exact manner comes as an aid to the company management and lead to the accomplishment of managerial objectives and policies. In what it regards the result of our research there can be drawn the following conclusions: from the legal regulations (OMFP nr. 3055/2009, there is no clear conclusion over the procedures and policies of implementation of internal control applicable to an economical entity; also there are not presented in a detailed way the types (forms of internal control, being presented in the legal regulations only a classification of them after the time in which they are exercised (before, during or after the finishing of the operations; also in the legal regulations there is developed a certain way of internal control, represented by the financial and accounting internal control, as if the other forms of internal control do not exist; in what regards the components of internal control, these are presented in another way, but similar to already known models of internal control (Coso and Coco; also in the legal regulations there are presented the general objectives of internal control

Morocco : Legal and Judicial Sector Assessment

OpenAIRE

World Bank

2003-01-01

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

The Theory of the Legal State

Directory of Open Access Journals (Sweden)

L. J. Du Plessis

1981-03-01

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

[Legal and illegal abortion in Switzerland].

Science.gov (United States)

Stamm, H

1970-01-01

Aspects of legal and illegal abortion in Switzerland are discussed. About 110,000 births, 25,000 therapeutic abortions (75% for psychiatric indications) and an estimated 50,000 illegal abortions occur annually in Switzerland. Although the mortality and morbidity of therapeutic aborti on are similar to those of normal births (1.4 per 1000 and 11%, respectively) the mortality and morbidity of criminal abortions are far greater (3 per 1000 and 73%, respectively). In the author's view, too strict an interpretatiok of Swiss abortion law (which permits abortion to avoid serious harm to the mother's health) does not take into account the severe and lasting emotional and psychological damage which may be caused by unwanted pregnancy, birth, and childraising. In the present social situation, the social and psychological support required by these women is not available; until it is, abortion is to be preferred.

Legal basis of the environmental impact assessment - with special regard to the question of public participation

International Nuclear Information System (INIS)

Erbguth, W.

1992-01-01

The article examines by way of example the compatibility of the national procedural law of the E/A with constraints imposed by EC law. All the isolated questions that remain unsolved point to a principal shortcoming in the implementation of the E/A. The strategy of incorporating the E/A into the existing regulations of the legal landscape of the Federal German Republic wherever possible must inevitably lead to violations and discrepancies of legal dogma, which at first sight appear partial but upon closer scruting prove to be of a fundamental nature. This has been underscored by the functional discrepancy between public participation as provided by the directive and the participation of national procedural law. Taking this into account there appears no way around a principal reorientation in the near future. This will mean complementing the forms of participation that are derived from constitutional considerations and oriented to legal impact with forms derived from the duties of a welfare state. (orig./HSCH) [de

The Legalization of Higher Education

Science.gov (United States)

Badke, Lara K.

2017-01-01

A complete discussion of intellectual property (IP), faculty rights, and the public good requires a thorough framing of higher education's legal context, from which the rise of legalistic criteria (or legalization) and current IP regime have grown.

Workshop meeting on State accounting and control system for radioactive substances and waste

International Nuclear Information System (INIS)

Evseev, V.F.

2012-01-01

On 2-6 July 2012, the fifth All-Russian workshop meeting of State Accounting and Control System for Radiation Substances (RS) and Radioactive Wastes (RAW) was conducted. The objective of the workshop was to discuss development of the State Accounting and Control System for RS and RAW in the Russian Federation, current changes to legal acts and regulations that pertain to management of RS and RAW, as well as other issues related to organisation of RS and RAW management activities and promotion of international cooperation [ru

The Legal Regulation of Cybersecurity

Directory of Open Access Journals (Sweden)

Darius Štitilis

2013-08-01

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

Genomic cloud computing: legal and ethical points to consider.

Science.gov (United States)

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

2015-10-01

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

Bridging the Legitimacy Gap: A Proposal for the International Legal Recognition of INGOs

DEFF Research Database (Denmark)

Thrandardottir, Erla; Keating, Vincent Charles

2018-01-01

In this paper we argue that there is a gap between the de facto and de jure legitimacy of international non-governmental organizations (INGOs) that requires more consideration from scholars who study their role in the international system. The gradual acceptance of INGOs as de facto legitimate...... actors can be seen in the long-term expansion of their role in international norm deliberation. Despite this development, most INGOs still lack international legal recognition, and thus de jure legitimacy. We argue that this gap between de facto and de jure legitimacy creates problems for both INGOs...... and members of international society. In seeking to address this disjunction, we highlight the limits of the current literature in understanding legitimacy as primarily sociological phenomena through an examination of the accountability agenda. We then propose a template for INGO legal recognition based...

The users of legal information

Directory of Open Access Journals (Sweden)

Fabio Assis Pinho

2012-04-01

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

Legal Marketing and Lawyer's Communication

Directory of Open Access Journals (Sweden)

Sara Casolaro

2016-09-01

Full Text Available The application of marketing strategies to the law firm represents a breakthrough in Italy which has struggled to establish itself as a result of a culture based on a strict code of ethics. However, in recent years there has been a turnaround and the benefits arising from the application to legal profession of the typical principles of enterprises are increasingly evident.   Il marketing legale e la comunicazione dell’avvocato L’applicazione delle strategie di marketing allo studio legale rappresenta un’innovazione che in Italia ha stentato a imporsi a causa di una cultura basata su una rigida deontologia. Tuttavia, negli ultimi anni vi è stata un’inversione di tendenza e i benefici derivanti dall’applicazione alla professione forense dei princìpi tipici delle imprese sono sempre più evidenti. Parole chiave: marketing, studio legale, comunicazione

Energy law. The legal boundary conditions of power supply. 2. rev. ed.

International Nuclear Information System (INIS)

Stuhlmacher, Gerd; Stappert, Holger; Jansen, Guido

2015-01-01

Now appearing in its second edition, this book presents a comprehensive overview of the legal framework governing the energy sector. It provides readily understandable coverage, across the relevant subfields of law, of the legal regulations applicable to any manner of activity in the energy sector along with a wealth of practical advice on the interpretation and application of legal provisions. The content has been thoroughly revised, updated to reflect the current status of legislation and supplemented with numerous chapters. The 2014 amendment of the Renewable Energy Law (EEG) and its practical impact have also been taken into account. The following topics are covered amongst others: unbundling of network operation; connection and access to networks and metering; network charges and incentive regulation; easement contracts; energy supply and basic services; energy and electricity taxes; cartel law, law on operating aids, procurement law; energy trade OTC and at exchanges; energy trade surveillance law; fuel production and fracking; conventional and nuclear power production; renewable energy production (including offshore production); energy storage and power-to-gas; transmission line construction; climate protection (including the 2014 EEG, emission trade and the Law on the Promotion of Renewable Energy in the Heat Sector); cogeneration law, district heating and contracting; and investment protection.

Awareness about medico legal aspects and Consumer Protection Act among dentists.

Science.gov (United States)

Radhika, T; Nadeem, J; Arthi, R; Nithya, S

2017-07-01

The practice of medicine in India has undergone considerable change affecting delivery of health in both positive and negative directions. As a result, there was a growing feeling that medical treatment should be made accountable and this led to doctors and dentists becoming subject to the process of law. Patients have become more aware of their right to compensation and as a consequence doctors and dentists should be knowledgeable about the laws that govern them. To assess the awareness about Medico legal aspects and Consumer Protection Act [CPA] among Dental professionals. A self-structured validated questionnaire comprising of 20 questions related to medico legal aspects and CPA was designed. A total of 450 dental professionals were surveyed from 4 prime dental institutions in Chennai, India. Of the 450 professionals that were surveyed 150 were MDS faculty, 150 were BDS faculty and 150 were PG students. The data was subjected to SPSS, version 16 and statistically analysed using Chi square test and Fisher's exact test. A- p value less than 0.05 was considered to be statistically significant. BDS faculty, MDS faculty and PG students were found to possess similar level of understanding and there was no significant difference between the groups. Knowledge was found to be equal between male and female dentists. The young practitioners were found to be more informed about CPA than the senior practitioners. It was found that most of the participants were aware of relevant Medico legal aspects, but were less aware of CPA. This study emphasises the need for education relevant to Medico legal aspects and CPA for dental professionals.

Legal Translation Dictionaries for Learners

DEFF Research Database (Denmark)

Nielsen, Sandro

2010-01-01

in conditional clauses. When translating into languages not allowing such structures, for instance, English and French, learners need their legal translation dictionaries to help them with both the legal terms and the syntactic structures. The uses of textual conventions that characterise the legal genre vary....... Lexicographers should therefore design their dictionaries so that they contain intra-lingual or contrastive descriptions of the relevant genre conventions. As illustrated in Nielsen (2000) whether the best solution is to retain the genre conventions found in the SL text or to adopt the conventions used in TL...

Minimally legally invasive dentistry.

Science.gov (United States)

Lam, R

2014-12-01

One disadvantage of the rapid advances in modern dentistry is that treatment options have never been more varied or confusing. Compounded by a more educated population greatly assisted by online information in an increasingly litigious society, a major concern in recent times is increased litigation against health practitioners. The manner in which courts handle disputes is ambiguous and what is considered fair or just may not be reflected in the judicial process. Although legal decisions in Australia follow a doctrine of precedent, the law is not static and is often reflected by community sentiment. In medical litigation, this has seen the rejection of the Bolam principle with a preference towards greater patient rights. Recent court decisions may change the practice of dentistry and it is important that the clinician is not caught unaware. The aim of this article is to discuss legal issues that are pertinent to the practice of modern dentistry through an analysis of legal cases that have shaped health law. Through these discussions, the importance of continuing professional development, professional association and informed consent will be realized as a means to limit the legal complications of dental practice. © 2014 Australian Dental Association.

Legal Central Bank Independence and Inflation in Latin America During the 1990s

OpenAIRE

Luis Ignacio Jácome

2001-01-01

This paper reviews central banks' legal reform in Latin America during the 1990s and discusses the status of central bank independence in the region. Based on this information, it builds a simplified index of central bank independence which, in addition to the commonly used criteria of political and economic independence, incorporates provisions of central banks' financial autonomy, accountability, and lender-of-last-resort. The paper finds a moderate negative correlation between increased ce...

Introduction and framing of electricity capacity markets. Legal requirements and boundaries; Einfuehrung und Ausgestaltung von Strom-Kapazitaetsmaerkten. Rechtliche Anforderungen und Grenzen

Energy Technology Data Exchange (ETDEWEB)

Daeuper, Olaf; Grundmann, Malte [Becker Buettner Held, Berlin (Germany)

2012-12-15

A lively discussion is currently being waged as to whether the electricity markets in their existing design can sustain our future security of supply and how this might be accomplished with future market designs using what are referred to as capacity mechanisms. However, the discussion is largely being conducted from the viewpoint of energy economy, in negligence of the legal constraints and requirements that must form the basis for any promotion mechanism in favour of existing or new installations. A wealth of legal regulations exists which must be taken into account here, ranging from primary European law down to the relevant national laws. Which model ultimately prevails will depend not so much on legal arguments as it will on ones phrased in terms of energy economy. When this has been achieved however, if not earlier, the importance of a legal framework for the market will become apparent.

Legal requirements concerning the technical safety of nuclear installations

International Nuclear Information System (INIS)

Nolte, R.

1984-01-01

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

CONSIDERATIONS REGARDING THE EFFECTS OF LEGAL COMMUNICATION

OpenAIRE

Claudiu Ramon D. Butculescu

2015-01-01

This article addresses some aspects of legal communication or legal effects of communication. As such, legal communication can have positive and negative effects. Both effects are briefly analyzed, and for the negative effects of legal communication we have also presented proposals to reduce the negative effects of law communication. Thus, the article presents the positive effects of right communication in various branches of law such as civil, constitutional law or tax law. On th...

Studying Legal Cultures and Encounters?

DEFF Research Database (Denmark)

Petersen, Hanne

2015-01-01

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...

Legal Principles and Legislative Instrumentalism

NARCIS (Netherlands)

Gribnau, J.L.M.; Soeteman, A.

2003-01-01

Instrumentalist legislation usually underestimates the importance of legal principles in modern law. Legal principles are the normative core of a value oriented conception of law. They function as essential criteria of evaluation for lawmaking by the legislator and the executive. In fact,

Overview of system of accounting and control of nuclear materials in Belarus and its development perspectives

International Nuclear Information System (INIS)

Sudakou, I.

1999-01-01

This paper presents a brief overview of technical and software means involved in the system of accounting and control of nuclear materials (SSAC) in the Republic of Belarus. The existing SSAC and its main components are described, namely legal framework, requirements for accounting and control at the facility level, and reporting procedures. Further development of the SSAC is outlined along such lines as improvement of accounting information processing, measuring capabilities, training of personnel, upgrading of regulatory practice, and strengthening of international co-operation. The 2000 year problem concerning the SSAC is briefly addressed. (author)

€œLegal Boundaries of Online Advertising"

OpenAIRE

Gürkaynak, Gönenç; Yılmaz, İlay; Yeşilaltay, Burak

2014-01-01

This contribution discusses the legal framework of online advertising and common legal issues pertaining thereto. This paper also addresses the implementation of general legal provisions to online advertising issues in different jurisdictions and the diversity of approaches. It provides the legal boundaries that are specifically applicable to online advertising. The paper then provides a legal analysis on online advertising with a focus on Turkish laws and practice. In the conclusion, there a...

Legal Knowledge and Agility in Public Administration

NARCIS (Netherlands)

Boer, A.; van Engers, T.

2013-01-01

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,

Legal Quality, Inequality, and Tolerance

DEFF Research Database (Denmark)

Bjørnskov, Christian

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

Legal Quality, Inequality, and Tolerance

DEFF Research Database (Denmark)

Bjørnskov, Christian

2004-01-01

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

Legal highs on the Internet.

Science.gov (United States)

Hillebrand, Jennifer; Olszewski, Deborah; Sedefov, Roumen

2010-02-01

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

ACCESSORIES OF FISCAL OBLIGATION. LEGAL REGIME

Directory of Open Access Journals (Sweden)

RADA POSTOLACHE

2012-05-01

Full Text Available The interest – which is an institution typical to private law, has been taken over by the fiscal field and adapted to the specific features of fiscal obligation – being defined by its imperative legal regime, which has at the least the following characteristic elements: unitary character, imposed legal percentage, compulsory demand of interest, automatic application. In order to render responsible fiscal debtors, the lawmaker has reintroduced, as an accessory of fiscal obligation, delayed payment penalties, which have a distinct nature and legal regime, but without the principle non bis in idem being transgressed. Our study aims to establish the legal regime ofaccessories typical to fiscal obligation, from the perspective of special normative acts, but also of the common law within the field – Civil Code and Government Ordinance No. 13/2011 – by pointing out at the same time both the particular circumstances and procedural ones regulated by the Fiscal Procedure Code, shedding light upon the controversial legal nature of accessories.

The democratic accountability of the European Central Bank : A comment on two fairy-tales

NARCIS (Netherlands)

De Haan, J; Eijffinger, SCW

The European Central Bank (ECB) is widely considered to be (legally) independent. Buiter (1999) critizes the ECB for its lack of democratic accountability, which he does not define in a very precise way. Issing (1999) replies to some of the points raised by Buiter and argues that the ECB is both

Collaborative Legal Pluralism

Directory of Open Access Journals (Sweden)

Wim Decock

2017-01-01

Full Text Available Legal pluralism calls into question the monopoly of the modern state when it comes to the production and the enforcement of norms. It rests on the assumption that juridical normativity and state organization can be dissociated. From an early modern historian’s perspective, such an assumption makes perfect sense, the plural nature of the legal order being the natural state of affairs in imperial spaces across the globe in the sixteenth and seventeenth centuries. This article will provide a case study of the collaborative nature of the interaction between spiritual and temporal legal orders in Spain and its overseas territories as conceived by Tomás de Mercado (ca. 1520–1575, a major theologian from the School of Salamanca. His treatise on trade and contracts (1571 contained an extended discussion of the government’s attempt to regulate the grain market by imposing a maximum price. It will be argued that Mercado’s view on the bindingness of economic regulations in conscience allowed for the internalization of the regulatory power of the nascent state. He called upon confessors to be strict enforcers of state law, considering them as fathers of the republic as much as fathers of faith. This is illustrative of the »collaborative form of legal pluralism« typical of the osmotic relationship between Church and State in the early modern Spanish empire. It contributed to the moral justification of state jurisdictions, while at the same time, guaranteeing a privileged role for theologians and religious leaders in running the affairs of the state.

Legal framework for a nuclear program

International Nuclear Information System (INIS)

Santos, A. de los; Corretjer, L.

1977-01-01

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 [es

Health Law as a Legal Discipline

DEFF Research Database (Denmark)

Madsen, Helle Bødker

2011-01-01

The issue of how to dispose of aborted foetuses is a sensitive ethical and legal issue which relates directly to the legal status of the foetus. An illustrative example of this issue’s practical legal relevance is the Danish Council of Ethics’ recommendation of March 3, 2011, in reply...... to the Municipality of Odense regarding the establishment of a separate anonymous lawn for aborted foetuses at the town’s principal cemetery in order to provide parents with a free and optional alternative to the current procedure.The aim of this article is to analyse death before life in Danish law and to offer some...... general reflections on the legal status of cadaveric foetuses....

[THE SIGNIFICANCE OF THE LEGAL PERSPECTIVE - THE LEGAL WORLD'S CONTRIBUTION TO THE MEDICAL WORLD].

Science.gov (United States)

Sigler-Harcavi, Alona; Cohen Ashkenazi, Limor

2018-04-01

Working with medical and paramedical teams has taught us that the medical staff does not fully utilize the potential of judicial decisions and precedents as a source for learning, drawing conclusions and motivating progress. Judicial ruling is an essential part of the toolbox used by medical administrators in general, and healthcare risk managers in particular. Knowing the relevant legal rulings, before you embark on any given path, is the equivalent of looking before you leap. This is not necessarily an issue of "holy scripture", but should mainly be considered as a source for expanding your perspective. Knowledge of the relevant rulings has many advantages that stem from the unique characteristics of the legal system. While the medical world has a clear and unequivocal advantage regarding knowledge and experience with respect to medicine, the legal world has various other advantages: a different and wider perspective with respect to economic and/or political considerations; universal fundamental principles, such as autonomy, equality, distributive justice, human dignity, the state's obligations to its citizens; complex systems of checks and balances, such as: desirable vs. available, the benefit of few vs. the good of the many, etc. These tools, typical of the legal world, are especially relevant to medicolegal issues, usually associated with medical administration, such as: the obligation of consultation, obligation of follow-up, treatment continuity, priorities, resource distribution, patient rights, etc. The contribution of the legal world to these issues is both unique and essential. Those who question the ability of judges to understand the medical world and to materially contribute to medical thinking and practice, claiming that they lack medical training and experience, should recognize the diverse contribution of the legal world to the medical world.

Legal risk management in shipping

DEFF Research Database (Denmark)

Siig, Kristina

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

CAPITALIZATION OF FISCAL AND ACCOUNTING INTERFERENCES FOR FISCAL OPTIMIZATION

Directory of Open Access Journals (Sweden)

Dănuţ CHILAREZ

2014-06-01

Full Text Available As economic entities in Romania are still in a relationship of interdependence between the accounting interest and the fiscal one, it makes the application of one or another accounting treatment under different circumstances on the transactions specific to the activity have a certain influence on the information released by the financial statements, but also on the tax bases and hence on the fiscal cost. This article argues that the sustainability and performance of a business requires, in addition to the effective management of the economic and financial resources in order to maximise performance and to ensure the cash flows, that the management must take into account both the good informing of the information users through the financial statements, and proper management of the fiscal implications in order to record a fiscal cost as low as possible while respecting the legal framework so that the fiscal risk is avoided or reduced as much as possible.

5 CFR 582.202 - Service of legal process.

Science.gov (United States)

2010-01-01

... 5 Administrative Personnel 1 2010-01-01 2010-01-01 false Service of legal process. 582.202 Section... GARNISHMENT OF FEDERAL EMPLOYEES' PAY Service of Legal Process § 582.202 Service of legal process. (a) A... agency as a garnishee. (b) Service of legal process may be accomplished by certified or registered mail...

Personal Dignity in the European Legal Culture

Directory of Open Access Journals (Sweden)

Lyudmila V. Butko

2017-09-01

Full Text Available The article presents the genesis of the origins of forming the legal mechanisms to protect the personal dignity in the European legal culture. It is noted that the legal content of dignity is predetermined by the moral aspect of consideration. In addition, the definition of "dignity" was transformed under the influence of the development of legal norms, doctrine and practice of protecting a person's rights and freedoms, the foundations of civil society and legal awareness. The chronological period of research was limited to the XIII-XIX centuries, within which the authors, using a comparative legal method, defined the directions of conceptualization and formalization of the personal dignity by scientists and legislation in the European countries. As a conclusion, it is shown that the observance of the right to personal dignity by the state will not only promote the exaltation of human dignity, but also simultaneously initiate the expansion of public law compensated by increasing the subjective rights.

[Communication in health care - legal aspects].

Science.gov (United States)

Mina, András

2016-04-24

This paper is focusing on the legal aspects of communication in health care, especially on doctor-patient relationship, responsibility for information, communication of adverse events, and legal declarations.

Does Legalized Prostitution Increase Human Trafficking?

OpenAIRE

Seo-Young Cho; Axel Dreher; Eric Neumayer

2011-01-01

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

The use of 'macro' legal analysis in the development of global environmental governance

OpenAIRE

Turner, Stephen

2016-01-01

This talk will discuss the challenges that are faced by lawyers in assessing the constituent elements of global environmental governance. It takes into account the different and sometimes disparate approaches that have been taken to the subject and the different interpretations of the term ‘global environmental governance’ itself. It suggests that in the face of such challenges an approach which includes ‘macro’ legal analysis should be developed to ensure that all relevant factors are includ...

Legal Aspects of the Web.

Science.gov (United States)

Borrull, Alexandre Lopez; Oppenheim, Charles

2004-01-01

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

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

Directory of Open Access Journals (Sweden)

Labyntsev Mykola T.

2013-03-01

Full Text Available 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 accounting closer without a principal reconstruction of norms of tax legislation. Low level of interconnection of tax accounting and financial accounting is characteristic for the USA, which is one of the founders of the British-American (British-American-Dutch in interpretation of some authors accounting model. The level of interconnection of norms of financial and tax accounting is rather high in France and Germany and the taxation policy of the theoretical base of the accounting system, which allows speaking about the French-German accounting model.

42 CFR 57.1511 - Opinion of legal counsel.

Science.gov (United States)

2010-10-01

... indebtedness to the lender, stating that the credit and security instruments executed by the applicant are duly... memorandum or opinion of legal counsel with respect to the legality of any proposed note issue, the legal authority of the applicant to issue the note and secure it by the proposed collateral, and the legality of...

28 CFR 543.15 - Legal aid program.

Science.gov (United States)

2010-07-01

... necessary to maintain security or good order in the institution, the Warden may prohibit a student or legal... 28 Judicial Administration 2 2010-07-01 2010-07-01 false Legal aid program. 543.15 Section 543.15 Judicial Administration BUREAU OF PRISONS, DEPARTMENT OF JUSTICE INSTITUTIONAL MANAGEMENT LEGAL MATTERS...

Platform economy in legal profession : An empirical study on online legal service providers in China

NARCIS (Netherlands)

Li, Jing

2018-01-01

Platform economy breaks into the legal profession by pooling lawyers with different specializations into a simple user-friendly platform, consolidating the lower-tier supply side of the legal market and generating economy of scale. This paper is the very first empirical piece looking into China’s

THE RATIONALE OF LAW. THE ROLE AND IMPORTANCE OF THE LOGICAL METHOD OF INTERPRETATION OF LEGAL NORMS

Directory of Open Access Journals (Sweden)

Mihai BĂDESCU

2017-05-01

Full Text Available The interpretation of law was and remains an indispensable postulation, inherent and the most significant in the application of the law. Through interpretation the aim is to clarify the obscure text, to rectify the imperfection of the text of the legal norm, to remedy its shortcomings, and in consequence, to specify the exact meaning of the legal norm. Interpretation concerns itself with emphasizing the authentic meaning of the normative texts, finding the spirit of the lawmaker-author, the authentic legal sense of the actions that occurred, of the conduct of the perpetrator, and the significant legal connection of these meanings. The necessity of interpreting legal norms is justified by several considerations, out of which the most important remains the one regarding the act that the lawmaker cannot and need not provide everything in the normative text. The unity between the spirit and the letter of the law, the continuity of interpretation, the useful effect of the legal norm are just a few of the principles that need to be taken into account in interpretation. Be it official (obligatory, or unofficial (doctrinary, interpretation remains an extremely important stage in the application of the law: the literature of specialty consecrates five important methods of interpretation (grammatical, historical, systematical, teleological, and logical. The latter method allows for the formulation by the interpreter of certain rational assessments, done through operations of generalization, of logical analysis of the text, of analogy, through applying formal logic. The present study will mainly deal with this method, analyzing the main logical arguments used in interpretation.

Legal regulation of home births

Directory of Open Access Journals (Sweden)

Baturan Luka O.

2015-01-01

Full Text Available In this paper, authors tried to find efficient legal frame for home births. The main problem is the risk of life and health of a mother and a baby. If a mother wants a home labor, there are no legal obstacles ^for her to take the risk of her own life, after consultation with health-care professionals. However, society is obligated to protect unborn child from irrational behavior of the mother, if she acts against child's best interests. Legal rules were analyzed by methods of neo-institutional economic theory, while the risks of life and health of a mother and a baby were analyzed by medical science methods.

Legal Inheritance in the Republic of Kosovo

Directory of Open Access Journals (Sweden)

Dr.Sc. Hamdi Podvorica

2011-06-01

Full Text Available Legal inheritance is one of the most important institutions of inheritance law which regulates the process of legal transition of property of the decedent to one or several heirs. The establish-ment of the legal framework has brought about new reforms to the Inheritance Law. This has enabled the enrichment and functio-ning of the law. A particularly important step was taken towards regulation of legal procedures regarding to how courts, other or-gans and other persons should act regarding inheritance issues. Concretization of the legal authorizations of bodies authorized to enforce the procedure of processing hereditary property has estab-lished the legal basis for realization of the iso jure principle, accor-ding to which, at the moment of death of the person, the heirs gain the right of inheritance and the hereditary property is never left without a titleholder. This is a great advantage that we have noted in undertaking this analysis of the norms in this work, because leaving hereditary property for a longer period of time without a titleholder would render the property vulnerable to des-truction, theft and extermination. The goal of this paper is to avoid focusing only on finding the positive sides of the normative regulation of the legal inheritance process, but also in finding practical deficiencies that are weighing down at the moment on this important process in Kosovo, and in proposing measures for overcoming them. The dark side of the legal inheritance process is linked to the inefficiency of courts and the still fragile legal system in Kosovo. By implementing empirical methods, we have come to the con-clusion that the low number of judges in proportion with the huge number of cases has become a key liability for practical implemen-tation of the principle of initiating the legal procedure ex officio. The failure in enforcing this principle and initiating the procedu-res for processing of hereditary property by courts, even though they

Regulatory Impact Assessment (RIA and Rationality of Law – Legal Aspects

Directory of Open Access Journals (Sweden)

Jan Chmielewski

2015-06-01

Full Text Available Purpose: The fundamental aim of this article is to verify an assumption according to which the proper Regulatory Impact Assessment (RIA is a key factor in the rationality of law. Rational law is a law which is effective and able to realize and achieve social, economic and environmental aims determined and established by the lawmaker. Methodology: The scope of this paper – which determines its structure – encompasses the definition of RIA, including its specific (but non-legal forms such as benchmarking and evaluation. As far as we are concerned, these methods can provide – as a kind of Regulatory Impact Assessment a significant tool for measuring the rationality of regulations. Furthermore, the usefulness of benchmarking and evaluation has been recognised by representatives of jurisprudence. We will also explain the concept and the assumptions of the rationality of law on the grounds and in the light of the case law of the Polish Constitutional Tribunal and the Supreme Administrative Court. This should allow to countercheck the main thesis of this paper. The methodology encompasses primary legal methods such as literature, case law and legislation analysis. Findings: An indispensable condition of the rationality of law is actual elimination of irrational regulations which were not subjected to the Regulatory Impact Assessment. Practical implications: Although RIA is a problematic issue (in terms of its practical application,it is necessary to carry it out in order to assure the rationality of law. A good and desirable complement to Regulatory Impact Assessment are non-legal methods such as benchmarking and evaluation. Originality: Originality and value of this survey lies in taking into account the case law of the Polish Constitutional Tribunal and the Supreme Administrative Court. Additionally, this paper is original in that it considers non-legal methods in the examination of the rationality of law.

Legal protection in French environmental law

International Nuclear Information System (INIS)

Fromont, M.

1983-01-01

The author presents a comparison of the French and the Federal German legal provisions providing for preliminary legal protection in connection with proceedings where protection of the environment is involved. The author also discusses proceedings in contentious administrative matters in connection with the licensing of the construction and operation of nuclear power plants, as well as the protection of the laws in subject matters concerning airborne pollution control and environmental protection in general. One of the most outstanding different features is the fact that in legal proceedings on administrative matters in France, protection of the existing legal system is the main issue rather than the protection of individual rights, as is the case in the Fed. Republic of Germany. (HP) [de

The legal mentality and the succession of the law.

Directory of Open Access Journals (Sweden)

Vladimir Rybakov

2017-01-01

Full Text Available УДК 340Subject. The peculiarities of the legal mentality and succession of law, their correlation and communication.The purpose of the article is to identify the relationship of the legal mentality and development of the law.Methodology. The research is based on the method of legal analysis, formal-legal method.Results, scope of application. The legal mentality and continuity in the law are linked and have common features. They are based on national law, are a reflection of him.Continuity in the law is objectively existing relationship between the various stages of its development, aimed at ensuring the continuity of national rights, preserving the past in the present.The basis of the legal mentality and continuity in the development of the law are objective factors. These phenomena are associated with the past, with the history of their own, caused by it. The development of law and legal awareness is provided not only in the change process, but in the process of preservation. The legal mentality and continuity in the development of the law are genetic in nature. Communication legal mentality with continuity in the development of the law can clearly be seen in its functions: maintain the continuity of the existence of a particular community (homeostasis function, communication, preservation (protection, stabilization and preservation of justice, regulatory.Conclusions. There is an interaction between the legal mentality and continuity in the development of the law. Mentality as a historically formed and stable matrix typification of behavior and thinking through the lawmaking process predetermines the preservation and use of the original legal material is proven to be effective. The stability of the legal positions, legal thinking, passed down from generation to generation are the basis of the continuity law. Stability of legal views, legal thinking, transferred from generation to generation are the basis succession of law. 

Legal Research in a Changing Information Environment

African Journals Online (AJOL)

tduplessis

opportunities for research into constitutional issues, constitutional development and the relationship ... Legal research is a fundamental skill in the legal profession.9 Although all areas of law do not require ..... 1999 Legal RSQ 78. 56 In the print information environment lawyers use standard citation formats, e.g. X v Z 1999.

EMI StAR – Definition of a Storage Accounting Record

CERN Document Server

Nilsen, J.K.; Müller-Pfefferkorn, R.; Molnar, Z.; Zappi, R.

2011-01-01

In this document the EU-project European Middleware Initiative (EMI) describes a storage accounting record (StAR), defined to reflect practical, financial and legal requirements of storage location, usage and space and data flow. The defined record might be the base for a standardized schema or an extension of an existing record like the OGF UR and this document is intended as information to be taken as input for incorporating storage resources into the OGF UR.

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

International Nuclear Information System (INIS)

Aguilar M, S.

2001-01-01

This work has the object to analyse the International as much as National legal frameworks, the scopes and limits of the instruments which form it as well as the congruous that exist between them and the situation which actually prevails in the maritime transport field of radioactive materials in worldwide level and in Mexico taking into account the technical advances, the operational experience and radiological protection principles. In the chapter 1, the background on the uses of nuclear energy are described and its development by more of fifty years. The chapter 2 analyses about the establishment of nuclear technologies in Mexico as well as their evolution in medicine, agriculture, research and electric power generation areas. In chapter 3 it was analysed the role what the International Organizations have been playing for the establish of an International legal framework in the maritime transport of radioactive materials field. In the chapter 4, the International legal framework was analysed which is applied to the transport of radioactive materials. Finally, the chapter 5 analyses and poses the requirements and necessities which lead Mexico to legislate broadly the transport of radioactive materials taking as basis International instruments from which the state is part also from some other agreements is analysed its adhesion to them. (Author)

30 CFR 41.20 - Legal identity report.

Science.gov (United States)

2010-07-01

... 30 Mineral Resources 1 2010-07-01 2010-07-01 false Legal identity report. 41.20 Section 41.20... ADMINISTRATIVE REQUIREMENTS NOTIFICATION OF LEGAL IDENTITY Operator's Report to the Mine Safety and Health Administration § 41.20 Legal identity report. Each operator of a coal or other mine shall file notification of...

The interface of legal and esthetic considerations

Science.gov (United States)

Richard C. Smardon

1979-01-01

This paper is an overview of development of legal/policy factors affecting visual resource management. Review of major legal issues, court cases, laws and administrative decisionmaking reveals that the "action" regarding legal and aesthetic issues is currently in the public arena as managed by administrative agencies. Analysis of key court cases reveals that...

Terrorism as a Social and Legal Phenomenon

Science.gov (United States)

Serebrennikova, Anna; Mashkova, Yekaterina

2017-01-01

This article examines the concept of terrorism as a social and legal phenomenon, its international legal and criminal-legal characteristics. Highlighted are the main aspects of cooperation of the states and the international community to counter terrorist activities. Terrorism as a social phenomenon is determined by paragraph 1 of article 3 of the…

Gender equality in employment and occupation. European Implementation Assessment. ANNEX I, Legal aspects and direct and indirect discrimination

NARCIS (Netherlands)

Burri, S.D.

2015-01-01

This research paper on the implementation of Directive 2006/54/EC provides an independent legal analysis of the main provisions of this Directive, taking into account relevant case law of the Court of Justice of the EU. The aim of this paper is also to identify gaps in its implementation at the

Legal terminology

DEFF Research Database (Denmark)

Engberg, Jan

2013-01-01

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

The International Legal Personality of the Individual

DEFF Research Database (Denmark)

Kjeldgaard-Pedersen, Astrid

This book scrutinizes the relationship between the concept of international legal personality as a theoretical construct and the position of the individual as a matter of positive international law. By testing four main theoretical conceptions of international legal personality against historical...... to transform during the second half of the twentieth century so as to include individuals as its subjects. Rather, the answer to the question of individual rights and obligations under international law is—and always was—solely contingent upon the interpretation of international legal norms. It follows......, of course, that the entities governed by a particular norm tell us nothing about the legal system to which that norm belongs. Instead, the distinction between international and national legal norms turns exclusively on the nature of their respective sources. Against the background of these insights...

Telemedicine: licensing and other legal issues.

Science.gov (United States)

Siegal, Gil

2011-12-01

The growth of information technology and telecommunications has created promising opportunities for better, faster, more accessible, barrier-free health care; telemedicine (TM). The feasibility of many TM projects depends on resolving legal issues. Mastering technical issues or providing training remain important benchmarks for implementation of TM, but legal issues constrain progress. This article identifies the key legal issues, maps current legislation, and offers a forecast of necessary steps to expedite the dissemination of TM. Copyright © 2011 Elsevier Inc. All rights reserved.

18 CFR 3b.5 - Legal guardians.

Science.gov (United States)

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Legal guardians. 3b.5... INFORMATION General § 3b.5 Legal guardians. For the purposes of this part, the parent of any minor, or the legal guardian of any individual who has been declared to be incompetent due to physical or mental...

Competitive Legal Professionals' use of Technology in Legal ...

African Journals Online (AJOL)

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 ...

Ecological quality of production: accounting approach on sustainable development

Directory of Open Access Journals (Sweden)

N.P. Syroid

2016-12-01

Full Text Available The specific weight of resource and power consuming technologies that is typical for Ukrainian economy, the absence of effective legal, administrative and economic mechanisms of management of nature and the low level of ecological society consciousness have led to the significant deterioration of environment state in Ukraine, excessive pollution of waters, air, and soil, accumulation of a large number of waste products. Besides, the produce as a result of such enterprises’ production affects consumers’ health badly. This causes the need to develop theory and methodology of production ecological quality accounting. The problem of quality is the most important factor of increasing of life level, economic, social and ecological security in market economy. This, the current research aims to formulate the essence of concept “ecological quality of production” The research determines that ecological quality is characterized by the following main 6 aspects: social, technical, legal, economic, aesthetic and ecological. If one of these six aspects does not work, we cannot speak about ecological quality of a certain commodity. Many various factors influence upon the level of ecological quality of products and services. According to their contents and directions, they can be united into the following main 6 groups: technical, organizational, economic and social, ecological and aesthetic and legal. The article determines the directions of production ecological quality increasing.

Should Pediatric Euthanasia be Legalized?

Science.gov (United States)

Brouwer, Marije; Kaczor, Christopher; Battin, Margaret P; Maeckelberghe, Els; Lantos, John D; Verhagen, Eduard

2018-02-01

Voluntary active euthanasia for adults at their explicit request has been legal in Belgium and the Netherlands since 2002. In those countries, acceptance of the practice for adults has been followed by acceptance of the practice for children. Opponents of euthanasia see this as a dangerous slippery slope. Proponents argue that euthanasia is sometimes ethically appropriate for minors and that, with proper safeguards, it should be legally available in appropriate circumstances for patients at any age. In this Ethics Rounds, we asked philosophers from the United States and the Netherlands, and a Dutch pediatrician, to discuss the ethics of legalizing euthanasia for children. Copyright © 2018 by the American Academy of Pediatrics.

Legal Duties and Legal Liabilities of Coaches toward Athletes

Directory of Open Access Journals (Sweden)

Mirsafian Hamidreza

2016-03-01

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

Putting the "social" back in legal socialization: procedural justice, legitimacy, and cynicism in legal and nonlegal authorities.

Science.gov (United States)

Trinkner, Rick; Cohn, Ellen S

2014-12-01

Traditionally, legal socialization theory and research has been dominated by a cognitive developmental approach. However, more recent work (e.g., Fagan & Tyler, 2005) has used procedural justice to explain the legal socialization process. This article presents 2 studies that expand this approach by testing a procedural justice model of legal socialization in terms of legal and nonlegal authority. In Study 1, participants completed surveys assessing the degree to which they perceived 3 authorities (police officers, parents, and teachers) as procedurally fair, the degree to which they perceived the authorities as legitimate, how cynical they were about laws, and the extent of their rule violation during the past 6 months. Across all 3 authorities, legitimacy and legal cynicism mediated the relation between procedural justice and rule violation. Study 2 examined the model with the same 3 authority types using experimental methods. Participants read 3 scenarios describing an interaction between an adolescent and an authority figure where a rule is enforced. Within each scenario, we manipulated whether the adolescent had a voice and whether the authority enforced the rule impartially. After reading each scenario, participants rated the authority's legitimacy, their cynicism toward the authority's rule, and the likelihood they would violate the rule. Again, legitimacy and rule cynicism mediated the relation between impartiality, voice, and rule violation. In addition, impartiality had a stronger effect in the parent and teacher scenarios, whereas voice had a stronger effect in the police scenario. Results are discussed in terms of expanding legal socialization to nonlegal contexts and applying legal socialization research to prevention and intervention strategies. PsycINFO Database Record (c) 2014 APA, all rights reserved.

The latitude of logic in legal hermeneutics

Directory of Open Access Journals (Sweden)

Medar Suzana

2014-01-01

Full Text Available Legal hermeneutics (the interpretation of law] has always taken a highly significant place in general hermeneutics. The interpretation of laws involves an intricate task of determining the real meaning or rationale of legal norms. Considering the complexity of this goal, the most frequent classification of legal hermeneutics is based on the interpretation instruments. In traditional theory, the most widely recognized instruments for the interpretation of legal norms are language, logic, legal system, history and purpose of a legal norm. Under the influence of general analytic philosophy, the particular interest in language as the basic instrument for the interpretation of law may be found in mid-20th century. The interest in the language of law is closely related to the study of legal logic and legal argumentation. In theory, there is no dispute about the logical interpretation in a narrow sense which is based on drawing true conclusions by applying the basic rule of formal reasoning. Yet, it has given a head start to argumentation as 'a problem-based reasoning skill' which provides answers to the questions raised in contentious cases. Argumentation is closely associated with the dialectic method of reasoning (which has been widely recognized since the Ancient Greece], where conclusions are based on probable premises. One of the most significant goals of the argumentation theory is to locate the sources or common grounds for developing arguments; these basic argumentative patterns are generally known as 'topoi' or 'loci, sedes argumentorum'. On the other hand, 'topica' is part of rhetoric art dealing with the theoretical explanation of the basic argumentative patterns (topoi] and how they are structured, including the location of new topoi and arguments. The most significant proponents of the topical reasoning are Chaïm Perelman and Theodor Viehweg. Perelman relates topical reasoning to judicial reasoning and considers that specific legal topoi

Labour Market Interactions Between Legal and Illegal Immigrants

OpenAIRE

Epstein, Gil S

2000-01-01

This paper looks at the situation of legal immigrants who employ illegal immigrants to provide them with various services. This enables the legal immigrants to allocate more time to other work, thereby increasing their earnings. Illegal immigrants employed by legal immigrants may specialize in certain professions and may themselves employ other illegal immigrants. An economy is evolving whose sole purpose is the provision of services by illegal immigrants for legal immigrants.

Labor Market Interactions Between Legal and Illegal Immigrants

OpenAIRE

Epstein, Gil S.

2000-01-01

This paper looks at the situation of legal immigrants who employ illegal immigrants to provide them with various services. This enables the legal immigrants to allocate more time to other work, thereby increasing their earnings. Illegal immigrants employed by legal immigrants may specialize in certain professions and may themselves employ other illegal immigrants. An economy is evolving whose sole purpose is the provision of services by illegal immigrants for legal immigrants.

The law isn't everything: The impact of legal and non-legal sanctions on motorists' drink driving behaviors.

Science.gov (United States)

Freeman, James; Szogi, Elizabeth; Truelove, Verity; Vingilis, Evelyn

2016-12-01

The effectiveness of drink driving countermeasures (such as sanctions) to deter motorists from driving over the legal limit is extremely important when considering the impact the offending behavior has on the community. However, questions remain regarding the extent that both legal and non-legal factors influence drink driving behaviors. This is of particular concern given that both factors are widely used as either sanctioning outcomes or in media campaigns designed to deter drivers (e.g., highlighting the physical risk of crashing). This paper reports on an examination of 1,253 Queensland motorists' perceptions of legal and non-legal drink driving sanctions and the corresponding deterrent impact of such perceptions on self-reported offending behavior. Participants volunteered to complete either an online or paper version of the questionnaire. Encouragingly, quantitative analysis of the data revealed that participants' perceptions of both legal sanctions (e.g., certainty, severity and swiftness) as well as non-legal sanctions (e.g., fear of social, internal or physical harm) were relatively high, with perceptual certainty being the highest. Despite this, a key theme to emerge from the study was that approximately 25% of the sample admitted to drink driving at some point in time. Multivariate analyses revealed six significant predictors of drink driving, being: males, younger drivers, lower perceptions of the severity of sanctions, and less concern about the social, internal, and physical harms associated with the offense. However, a closer examination of the data revealed that the combined deterrence model was not very accurate at predicting drink driving behaviors (e.g., 21% of variance). A range of non-legal deterrent factors have the potential to reduce the prevalence of drink driving although further research is required to determine how much exposure is required to produce a strong effect. Copyright © 2016 Elsevier Ltd and National Safety Council. All rights

Lawyer Accountability in Public Bid

Directory of Open Access Journals (Sweden)

Adriana da Costa Ricardo Schier

2015-12-01

Full Text Available The present article aims to analyze the main fundamentals and the positioning of the courts about the responsibility of the public official who acts as referee in public procurements. In other words, the aim is an analysis of current decisions of the Court of Auditors of the Union and of the Supreme Court regarding the accountability of public advocate when issuing legal opinion concerning any hiring process in the public sector. In this way, will address some constitutional aspects that give the competence of members to this exercise carefully the general norms of law and the Attorney General's Office. This analysis will be examinated using as a basis the 1988 Federal Constitution, decisions of the Court of Auditors of the Union Decisions by the Supreme Court and doctrine.

Increased materiality judgments in financial accounting and external audit:A critical comparison between German and international standard setting

OpenAIRE

Müller-Burmeister, Cristina; Velte, Patrick

2016-01-01

The materiality principle supports the information function of accounting in order to enhance investors' decisions. Therefore, materiality guides the entity to present relevant information and to prevent information overload. This decision is mostly subjective and is based primarily on the individual's judgement in applying vague legal concepts. This could result in a greater expectation gap between management information and investors' understanding. The EU accounting directive 2013/34/EU st...

Legal abortion for mental health indications.

Science.gov (United States)

Cook, R J; Ortega-Ortiz, A; Romans, S; Ross, L E

2006-11-01

Where legal systems allow therapeutic abortion to preserve women's mental health, practitioners often lack access to mental health professionals for making critical diagnoses or prognoses that pregnancy or childcare endangers patients' mental health. Practitioners themselves must then make clinical assessments of the impact on their patients of continued pregnancy or childcare. The law requires only that practitioners make assessments in good faith, and by credible criteria. Mental disorder includes psychological distress or mental suffering due to unwanted pregnancy and responsibility for childcare, or, for instance, anticipated serious fetal impairment. Account should be taken of factors that make patients vulnerable to distress, such as personal or family mental health history, factors that may precipitate mental distress, such as loss of personal relationships, and factors that may maintain distress, such as poor education and marginal social status. Some characteristics of patients may operate as both precipitating and maintaining factors, such as poverty and lack of social support.

Governmental, Legal and Regulatory Framework for Safety. General Safety Requirements. Part 1

Energy Technology Data Exchange (ETDEWEB)

NONE

2010-09-15

The objective of this publication is to establish requirements in respect of the governmental, legal and regulatory framework for safety. It covers the essential aspects of the framework for establishing a regulatory body and taking other actions necessary to ensure the effective regulatory control of facilities and activities utilized for peaceful purposes. Other responsibilities and functions, such as liaison within the global safety regime and on support services for safety (including radiation protection), emergency preparedness and response, nuclear security, and the State system of accounting for and control of nuclear material, are also covered.

Legal consequences of kleptomania.

Science.gov (United States)

Grant, Jon E; Odlaug, Brian L; Davis, Andrew A; Kim, Suck Won

2009-12-01

Although studies have examined clinical characteristics of kleptomania, no previous studies have examined the legal consequences of kleptomania. From 2001 to 2007, 101 adult subjects (n = 27 [26.7%] males) with DSM-IV kleptomania were assessed on sociodemographics and clinical characteristics including symptom severity, comorbidity, and legal repercussions. Of 101 subjects with kleptomania, 73.3% were female. Mean age of shoplifting onset was 19.4 +/- 12.0 years, and subjects shoplifted a mean of 8.2 +/- 11.0 years prior to meeting full criteria for kleptomania. Co-occurring depressive, substance use, and impulse control disorders were common. Sixty-nine subjects with kleptomania (68.3%) had been arrested, 36.6% had been arrested but not convicted, 20.8% had been convicted and incarcerated after conviction, while only 10.9% had been convicted and not incarcerated after conviction. Kleptomania is associated with significant legal repercussions. The findings emphasize the need for rigorous treatment approaches to target kleptomania symptoms and prevent re-offending.

Ethical issues in medico-legal exposures

International Nuclear Information System (INIS)

O'Reilly, G.; Malone, J. F.

2008-01-01

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

Modern Questions Of The Legal Philosophy

Directory of Open Access Journals (Sweden)

Gennadiy A. Torgashev

2014-06-01

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

LKIF Core: principled ontology development for the legal domain

NARCIS (Netherlands)

Hoekstra, R.; Breuker, J.; Di Bello, M.; Boer, A.; Breuker, J.; Casanovas, P.; Klein, M.C.A.; Francesconi, E.

2009-01-01

In this paper we describe a legal core ontology that is part of the Legal Knowledge Interchange Format: a knowledge representation formalism that enables the translation of legal knowledge bases written in different representation formats and formalisms. A legal (core) ontology can play an important

The Uneven Legal Push for Europe

DEFF Research Database (Denmark)

Wind, Marlene; Martinsen, Dorte Sindbjerg; Rotger, Gabriel Pons

2009-01-01

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....

Public perceptions of arguments supporting and opposing recreational marijuana legalization.

Science.gov (United States)

McGinty, Emma E; Niederdeppe, Jeff; Heley, Kathryn; Barry, Colleen L

2017-06-01

In debates about recreational marijuana legalization, pro-legalization arguments highlighting economic and other potential policy benefits compete with anti-legalization arguments emphasizing public health risks. In 2016, we conducted a national survey using an online panel (N=979) designed to answer two main research questions: (1) How do Americans perceive the relative strength of competing arguments about recreational marijuana legalization? (2) How are perceptions of argument strength associated with public support for recreational marijuana legalization? We examined differences in attitudes among individuals living in states that have/have not legalized recreational marijuana and among Democrats/Independents/Republicans. Ordered logit regression assessed the relationship between perceived argument strength and public support for recreational marijuana legalization. Respondents rated pro-legalization arguments highlighting beneficial economic and criminal justice consequences as more persuasive than anti-legalization arguments emphasizing adverse public health effects. Respondents were more likely to agree with arguments highlighting legalization's potential to increase tax revenue (63.9%) and reduce prison overcrowding (62.8%) than arguments emphasizing negative consequences on motor vehicle crashes (51.8%) and youth health (49.6%). The highest rated anti-legalization arguments highlighted the conflict between state and federal marijuana laws (63.0%) and asserted that legalization will fail to eliminate the black market (57.2%). Respondents who endorsed pro-legalization economic and criminal justice arguments were more likely than other respondents to support legalization. Our findings indicate that, on both side of the recreational marijuana legalization debate, there are arguments that resonate with the American public. However, public health risk messages were viewed as less compelling than pro-legalization economic and criminal justice-oriented arguments

Human right to sanitation in the legal and non-legal literature : The need for greater synergy

NARCIS (Netherlands)

Obani, P.; Gupta, J.

2016-01-01

This review paper analyzes the legal and non-legal literature on the human right to sanitation (HRS). It shows that despite applying different paradigms in framing the HRS, both literature support the following three main conclusions: (a) state and non-state actors, particularly NGOs and private

Legal aspects of intergenerational equity issues

International Nuclear Information System (INIS)

Green, H.P.

1984-01-01

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

Religious legal systems: challenges of the modernity

Directory of Open Access Journals (Sweden)

Д. В. Лук’янов

2015-11-01

Full Text Available The influence of world globalization processes on the development of the religious legal systems has been analyzed in the paper. Globalization processes in the XXI century are regarding individuals, nations, and civilizations. Global transformations lead to qualitative changes in the socio-cultural relations and actualize a wide range of issues which are related to the formation of a new world culture. Modern globalization takes diverse range of public relations in its own orbit. The relationship between the legal systems in the twentieth century is some of the most important aspects of this process. However, the interaction of legal systems has significant differences from the interaction of economies of different countries. There are actual economic relations domination of Western financial and economic institutions and standardization of relevant rules. But the attempts to apply this approach to law lead to resistance to Western standards and the spread of major civilizational conflicts in different parts of the world. Globalization should be based on respect for cultural, religious and legal diversity. It has to ensure preservation of forced “Westernisation”. Significant differences in the impact of globalization on the convergence of legal systems of Western law (Romano-Germanic and Anglo-American and their impact on religious legal systems of Muslim, Hindu and Jewish law must be emphasized. The religious legal systems are not exposed to other systems and the related changes. This is due to such features as the divine nature, increased stability, specific sources of law etc. An important issue that requires further study is the reverse influence which religious law exercises to secularized modern legal system.

Impact of the changing European Union regulations on Estonian accounting policies. Euroopa finantsaruandluse muudatuste sobivus Eestis

Directory of Open Access Journals (Sweden)

Maret Güldenkoh

2014-12-01

Full Text Available Financial reporting and audit activities are the areas to ensure the legitimacy of the everyday economic activities of the accounting entities. Financial reporting provides information on the past periods of the accounting entities; the audit activity is used to verify the accuracy of the recorded information and an assessment is given to the financial position of the audited entities. Auditing of financial statements prepared on the basis of historical financial information, results in increased reliability of the economic environment and stability of the financial environment of the state. The objective of this research was to assess the suitability of the European Union reporting principles for the auditing activity in Estonia. This objective was achieved with the following research tasks: 1 to provide an overview of the legal framework of the EU financial reporting and auditing activities; 2 to assess the problems related to the transposition of the legal framework in Estonia. The article consists of two parts, the first part provides an overview of the regulation of financial reporting and auditing activities in the European Union. The second part assess the impact of the European Union legislation on financial reporting and audit activities for the activities of the corresponding areas in Estonia. The research method used was a combined method, in the course of which legal acts were collected and analyzed, analysis of the data obtained from the commercial register was carried out and the impact of the Directive 2013/34 / EC to the accounting area of Estonia was assessed. Upon application of the Directive 2013/34/EU to the Estonia's legal framework, one cannot be sure that the desired administrative burden is reduced, rather it could bring along growth of the administrative burden for the accounting entities, which comprises the obligation of submission of additional reporting to various authorities. The reporting process could become more

[Medical data security in medico-legal opinioning].

Science.gov (United States)

Susło, Robert; Swiatek, Barbara

2005-01-01

Medical data security can be approached in medico-legal opinioning in three main situations: security of medical data, on which the opinion should be based, opinioning itself and whether the medical data security was properly ensured and ensuring medical data security during medico-legal opinion giving. The importance of medical data security, during collecting, processing and storing, as well in medical as in legal institutions, is of major importance for the possibility of providing a proper medico-legal opinion. Theoretically speeking, it is possible to give a proper medico-legal opinion using incorrect data, but the possibility is low. When the expert is given improper, unreadable, incomplete or even bogus in part or in the whole medical data it is extremely possible, that he fails in giving his opinion. The term "medical data" was defined and subsequently there was a brief review of medical data storing methods made and specific threats bound with them, based on modern literature. The authors also pointed out possible methods of preventing the threats. They listed Polish as well as international regulations and laws concerning the problem, accenting the importance of preserving medical data for the purposes of medico-legal opinioning.

Sustainable development and the nature of environmental legal principles

Directory of Open Access Journals (Sweden)

J Verschuuren

2006-05-01

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

Legal protection against outline operating plans under mining law; Rechtsschutz gegen Rahmenbetriebsplaene im Bergrecht

Energy Technology Data Exchange (ETDEWEB)

Schmitz, Holger; Mausch, Marlen [Rechtsanwaltskanzlei Noerr LLP, Berlin (Germany)

2011-03-15

In the outline planning for a mining project the question of to what extent the interests of potentially affected surface owners must be taken into account at this early stage of project planning regularly arises. In this contribution the authors explain after a brief introduction to the subject the current jurisdiction of the Federal Administrative Court in respect of the corresponding legal requirements on the outline operating plants, the legal effects of the approval of an outline operating plan and the right of the surface owners to contest the operating plan approval. In addition the permissibility of the initial treatment of owner interests in subsequent special operating plans is described. It is evident that the binding effect of the outline operating plans on the one hand and the transfer of owner interests to special operating plans on the other conflict to a certain extent. (orig.)

Legal Education: Critical of Contemporaneity

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Patrícia Verônica Nunes Carvalho Sobral

2016-10-01

Full Text Available This study reflects on the Legal Education, considering the criticism of contemporaneity. To reach the goal, the text is divided into: Critical, idealization and reality of legal education; Professor  of  law  schools;  The  educational  legislation  Questions  of  legal  education methodology; Pedagogy and the law. The reading of the sources referred the thought inferences  about  the  teaching  of  law,  the  methodological  approach  and  the  didactic- pedagogic preparation, according to Associação Latino Americana de Metodologia do Ensino do Direito. Contributes to the continuity of academic debate in progress, it is a problem that concerns the professional higher education.

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

Directory of Open Access Journals (Sweden)

José Díaz Montenegro

2010-12-01

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

Surrogate motherhood: Where Italy is now and where Europe is going. Can the genetic mother be considered the legal mother?

Science.gov (United States)

Frati, Paola; Busardò, Francesco Paolo; Vergallo, Gianluca Montanari; Pacchiarotti, Arianna; Fineschi, Vittorio

2015-02-01

This paper explores a recent case, which has reawakened the debate in Italy over the opportunities offered by technological progress in the field of Assisted Reproduction. On 17 January 2013, the Juvenile Court of Brescia ordered the removal and adoption of a newborn baby whose parents had turned to surrogate motherhood and heterologous insemination in Ukraine, thus expressly violating the Italian and Ukrainian laws. The authors provide a critical analysis of the legal reasoning given by the Court in order to balance the best interests of the unborn child and the needs of certain parents suffering from sterility/infertility problems. In establishing the legal status of parent, the guiding principle must be the child's right not to be objectified or exploited by the adult. Therefore, it is necessary to provide appropriate tools to balance, on the one hand, the defence of the desire to become parents, if legitimate, and on the other the preservation of the legal and harmonious development of the child. Thus, the professionals have the burden of adapting the legal rules to a variety of individual cases, always taking into account the need to comply with the principles of both Constitutional and European Union law. Copyright © 2014 Elsevier Ltd and Faculty of Forensic and Legal Medicine. All rights reserved.

Estructura del sistema legal del turismo en Venezuela | Structure of the legal system of tourism in Venezuela

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Melania Navas Graterol

2017-11-01

Full Text Available It is a fact that the social dynamic of human life, in its constant evolution promotes special and particular circumstances that the law must regulate, such as tourism. The latter, as multifaceted activity, develops into different scopes of human activities: economic, social, cultural, environmental, political and obviously, in the judicial, and requires to be regulated, supervised, encouraged and coordinated by the law. This compendium of rules integrates what is known as the Legal System Structure of the Tourism in Venezuela and they are organized in a hierarchical way, into a legal level that gives a determinate rank, which can be the same or different, and could be seen in the pyramidal model created by Hans Kelsen. The understanding of this legal system that regulates tourism through the compressive hermeneutics of its rules, allowed to find out that the legal structure is well defined within the Venezuelan touristic context. The analysis of results allowed to conclude that the norm that regulates the tourism activity in Venezuela responds to the Kelsen pyramidal model and there is a diverse number of legal instruments which contain rules that regulates it in direct way and others indirectly.

Legal Reform, De-colonization and State-building in Palestine ...

International Development Research Centre (IDRC) Digital Library (Canada)

Legal Reform, De-colonization and State-building in Palestine. Demands for legal reform have come from both inside and outside Palestine. Inside Palestine, legal reform is seen as a prerequisite for democracy and good governance. Outside, legal reform is perceived as integral to the continued peace process with Israel.

7 CFR 1400.201 - General provisions for determining whether a person or legal entity is actively engaged in farming.

Science.gov (United States)

2010-01-01

... operation; and (3) All funds and business accounts of the farming operation are separate from that of any... amount of labor and management necessary for such a farming operation in the area; and (4) Whether the... with respect to a particular farming operation, a person or legal entity must be actively engaged in...

THEORETICAL ANALYSIS STUDY OF FORMATION OF FUTURE LEGAL LAWYERS

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Eugene Stepanovich Shevlakov

2015-09-01

Full Text Available The article deals with topical issues of formation of legal consciousness of future lawyers in high school. Obtained kinds of legal consciousness of future lawyers, determined its structure. Dedicated components of justice are mutually reinforcing, and provide an opportunity for further development of the personality of the future specialist, their personal growth.The purpose: to carry out theoretical analysis of the problem of formation of legal consciousness of future lawyers.The novelty is based. On the analysis of theoretical appro-aches of pedagogy, psychology, law, the notion of «lawfulness of the future of the law student», which is regarded as a form of social consciousness, which is a set of legal views and feelings, expressing the attitude to the law and legal phenomena that have regulatory in character and which includes know-ledge of legal phenomena and their evaluation from the point of view of fairness and justice, formed in the process of studying in the University.Results: this article analyzes different approaches to understanding the content and essence of the concept of legal consciousness of the legal profession. Define the types and structure of legal consciousness of future lawyers.

The Franchising in the Context of Development of Small and Medium-Sized Business: Organizational-Economic and Accounting Aspects

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Makhota Alla V.

2017-05-01

Full Text Available In order to determine the organizational-economic and accounting aspects of franchising in the context of volatility of the macro-economic situation and the scarcity of entrepreneurs’ own funds, the current status of the franchising market in Ukraine, its economic essence and its role have been determined; the kinds of franchising that are known in world business practices have been provided; the types of distribution contracts that are close to the meaning of franchising have been defined; the legislative basis for franchising in Ukraine has been presented; the binding terms of a commercial concession contract as a legislated analogy of franchising in Ukraine have been determined; the features of reflection of the legality of franchising in accounting of both franchiser and franchisee have been provided. The objective advantages of franchising for both the large enterprises and the start-up entrepreneurs have been determined. On the basis of the legal nature of franchising relations in the accounting accounting, its reflection is close in the meaning to intangible assets. Implementation of franchising potential as a strategic tool for the development of small and medium-sized businesses requires the improvement of its legislative framework in the part of enhancing the responsibility of the parties.

The problem of the legal nature of Green Certificates in the Italian legal system

International Nuclear Information System (INIS)

Colcelli, Valentina

2012-01-01

Green Certificates are usually described as negotiable instruments or commercial papers. The Italian legal system identifies Green Certificates as rights but, due to the ambiguity of the definition, their juridical nature remains uncertain. This reverberates on the functioning of the Green Certificates market and on the enforcement of the relevant norms. This paper discusses the actual legal nature of Green Certificates in Italy and concludes that they should be regarded as goods. This means that private law instruments apply in their market transactions, with consequent implications on the policy side. - Highlights: ► A definition of Green Certificates in the Italian legal system is provided. ► Green Certificates are not Credit Instruments. ► However, they may be negotiated separately from the energy they represent. ► Green Certificates are goods, which relate to new properties.

Supporting the legal Practitioner LKBS or the Web?

NARCIS (Netherlands)

Leenes, R.E.; Svensson, Jorgen S.

1997-01-01

The legal practitioner is a knowledge worker. Two distinct technologies may be of assistance to this type of professional: legal knowledge‐based system technology and Internet World Wide Web technology. In this paper we investigate the relation between legal knowledge‐based systems and the Internet.

Realistic rhetoric and legal decision

Directory of Open Access Journals (Sweden)

João Maurício Adeodato

2017-06-01

Full Text Available The text aims to lay the foundations of a realistic rhetoric, from the descriptive perspective of how the legal decision actually takes place, without normative considerations. Aristotle's rhetorical idealism and its later prestige reduced rhetoric to the art of persuasion, eliminating important elements of sophistry, especially with regard to legal decision. It concludes with a rhetorical perspective of judicial activism in complex societies.

The Legality and Validity of Administrative Enforcement

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Sergei V. Iarkovoi

2018-01-01

Full Text Available The article discusses the concept and content of the validity of adopted by the executive authorities and other bodies of public administration legal acts and committed by them legal actions as an important characteristic of law enforcement by these bodies. The Author concludes that the validity of the administrative law enforcement is not an independent requirement for it, and acts as an integral part of its legal requirements.

Marijuana Legalization: Impact on Physicians and Public Health.

Science.gov (United States)

Wilkinson, Samuel T; Yarnell, Stephanie; Radhakrishnan, Rajiv; Ball, Samuel A; D'Souza, Deepak Cyril

2016-01-01

Marijuana is becoming legal in an increasing number of states for both medical and recreational use. Considerable controversy exists regarding the public health impact of these changes. The evidence for the legitimate medical use of marijuana or cannabinoids is limited to a few indications, notably HIV/AIDS cachexia, nausea/vomiting related to chemotherapy, neuropathic pain, and spasticity in multiple sclerosis. Although cannabinoids show therapeutic promise in other areas, robust clinical evidence is still lacking. The relationship between legalization and prevalence is still unknown. Although states where marijuana use is legal have higher rates of use than nonlegal states, these higher rates were generally found even prior to legalization. As states continue to proceed with legalization for both medical and recreational use, certain public health issues have become increasingly relevant, including the effects of acute marijuana intoxication on driving abilities, unintentional ingestion of marijuana products by children, the relationship between marijuana and opioid use, and whether there will be an increase in health problems related to marijuana use, such as dependence/addiction, psychosis, and pulmonary disorders. In light of this rapidly shifting legal landscape, more research is urgently needed to better understand the impact of legalization on public health.

A few considerations on simplifying the fiscal and accounting systems of small and medium enterprises

Directory of Open Access Journals (Sweden)

Ialomiţianu, G.

2010-12-01

Full Text Available The application of the complex accounting and fiscal systems represents an administrative burden for small and medium enterprises. This situation generates huge costs, too hard to bear by legal entities. The introduction of simplified accounting and fiscal systems has to represent a priority for every state, because it triggers the reduction of the administrative burden. The fiscal systems based on low taxation should not be confused with simplified fiscal systems. Many a time, enterprises prefer simplified systems, even if they do not totally comply with the fiscal equity principle.

Legal Frame of Non-Social Robots

NARCIS (Netherlands)

Fosch Villaronga, Eduard; Husty, M.; Hofbaur, M.; Can Dede, M.I.

2016-01-01

This paper describes some relevant legal aspects concerning non-social robots. Special attention is drawn to Person Carrier Robots (PCaR) and Physical Assistant Robots (PAR). Although concrete legal binding regulations concerning these two sub-types of Personal Care Robots (PCR) are missing, the

Support for Marijuana Legalization and Predictors of Intentions to Use Marijuana More Often in Response to Legalization Among U.S. Young Adults.

Science.gov (United States)

Cohn, Amy M; Johnson, Amanda L; Rose, Shyanika W; Rath, Jessica M; Villanti, Andrea C

2017-01-28

As of 2015, more than half of U.S. states have legalized, medicalized, or decriminalized marijuana. This study examined the prevalence and correlates of support for marijuana legalization in a national sample of young adults and the intention to use marijuana more frequently if it were legalized. Data were from Wave 7 (weighted N = 3532) of the Truth Initiative Young Adult Cohort, a national sample of men and women aged 18-34. We assessed demographics, past 30-day substance (alcohol, tobacco, marijuana, other drug use), depression and anxiety, social smoking, marijuana harm perceptions (relative to cigarettes), and state-level marijuana policies as correlates of support for marijuana legalization and intentions to use marijuana more often if it were legalized. Multivariable models of correlates of support for legalization and intentions to use marijuana were conducted separately for the full sample and for nonmarijuana users. Weighted estimates showed that 39% of the full sample and 9% of nonmarijuana users supported marijuana legalization. Multivariable models showed that lower marijuana harm perceptions and lifetime and past 30-day tobacco use were common predictors of support for marijuana legalization and intentions to use marijuana among non-users of marijuana. Conclusions/Importance: Over a third of the sample supported marijuana legalization. Tobacco use and perceptions that marijuana is less harmful than cigarettes were robust risk correlates of support for marijuana legalization and intentions to use more frequently among nonusers. Public health campaigns should target these factors to deter marijuana-related harm in susceptible young adults.

Legal briefing: home birth and midwifery.

Science.gov (United States)

Pope, Thaddeus Mason; Fisch, Deborah

2013-01-01

This issue's "Legal Briefing" column covers recent legal developments involving home birth and midwifery in the United States. Specifically, we focus on new legislative, regulatory, and judicial acts that impact women's' access to direct entry (non-nurse) midwives. We categorize these legal developments into the following 12 categories. 1. Background and History 2. Certified Nurse-Midwives 3. Direct Entry Midwives 4. Prohibition of Direct Entry Midwives 5. Enforcement of Prohibition 6. Challenges to Prohibition 7. Forbearance without License 8. Voluntary Licensure 9. Unclear and Uncertain Status 10. Growth of DEM Licensure 11. Licensure Restrictions 12. Medicaid Coverage

Medical legal aspects of radiation oncology

International Nuclear Information System (INIS)

Wall, Terry J.

1996-01-01

The theoretical basis of, and practical experience in, legal liability in the clinical practice of radiation oncology is reviewed, with a view to developing suggestions to help practitioners limit their exposure to liability. New information regarding the number, size, and legal theories of litigation against radiation oncologists is presented. The most common legal bases of liability are then explored in greater detail, including 'malpractice', and informed consent, with suggestions of improving the specialty's record of documenting informed consent. Collateral consequences of suffering a malpractice claim (i.e., the National Practitioner Data Bank) will also be briefly discussed

Society as a crime victim of legal entities

Directory of Open Access Journals (Sweden)

Tanjević Nataša

2011-01-01

Full Text Available Tortious acts of legal entities have unforeseen harmful consequences in all areas. In the greedy desire to gain profit, certain legal entities do not have any regard for the most important resources of individuals and society. Damage resulting from the commission of criminal acts is very high for the whole society, especially when it comes to crimes against the environment. In order to prevent and combat corporate crime in criminal law, an increasingly wider acceptance of criminal liability of legal entities was adopted. This paper discusses the basic characteristics of corporate crime, as well as the reasons for the introduction of the criminal responsibility of legal entities. In this regard, we analyzed the law provisions regarding the liability of legal entities for criminal offenses, and concluded that despite the criminal-political need to react with more serious sanctions to the offenses of legal entities, there are certain obstacles and problems that stand in the way of introducing this responsibility.

Legal aspects of nuclear energy

International Nuclear Information System (INIS)

Kraut, A.

1981-01-01

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)

Responsive Legal Approach to Law of Human Trafficking in Indonesia

Science.gov (United States)

Farhana

2018-01-01

Formation and legal changes influenced by the social and political dynamics. Law understood as the rules are rigid and too much emphasis on the legal aspects of the legal system or emphasize aspects of the legitimacy of the rules themselves, without associated with social problems. A Responsive legal approach is an approach the legal establishment…

European law. Handbook for the German legal practice. 2. ed.; Europarecht. Handbuch fuer die deutsche Rechtspraxis

Energy Technology Data Exchange (ETDEWEB)

Schulze, Reiner; Zuleeg, Manfred; Kadelbach, Stefan (eds.)

2010-07-01

Soon after the first appearance of the Handbook of European Law, a second edition has become necessary. The first edition has been very reviewed and widely used in legal practice. A few months ago, the Lisbon treaty has led to far-reaching changes in the European law. The second edition of the Handbook of European Law takes the information needs into account as quickly as possible, clearly and in detail.

Creating a Danish legal language: legal terminology in the medieval Law of Scania

DEFF Research Database (Denmark)

Tamm, Ditlev; Vogt, Helle

2013-01-01

In the decades after 1200 the kingdom of Denmark developed a corpus of provincial laws written in Danish for the three major legal provinces. With the legislation for the eastern province of Scania as a starting point, this article shows how the writing down of the law led not only to the creatio...... of a legal language but to a written vernacular language in general. It was not until the fifteenth century that written Danish was found outside of texts; charters and narrative until that point had been written in Latin....

Legal Information Sources: An Annotated Bibliography.

Science.gov (United States)

Conner, Ronald C.

This 25-page annotated bibliography describes the legal reference materials in the special collection of a medium-sized public library. Sources are listed in 12 categories: cases, dictionaries, directories, encyclopedias, forms, references for the lay person, general, indexes, laws and legislation, legal research aids, periodicals, and specialized…

Rule of law and legal epistemology

NARCIS (Netherlands)

Tjong Tjin Tai, Eric; Feteris, Eveline; Kloosterhuis, Harm; Plug, José; Smith, Carel

2016-01-01

In the positivistic conception of law, sources of law (statute, precedent) are strictly distinguished from other legal materials such as doctrine. Courts as well as academia are, however, beginning to recognise the legal relevance of doctrine and case law of lower courts. This acceptance of such

Health care spending accounts: a flexible solution for Canadian employers.

Science.gov (United States)

Smithies, R; Steeves, L

1996-01-01

Flexible benefits plans have grown more slowly in Canada than in the United States, largely because of certain legal and regulatory considerations. Health care spending accounts (HCSAs) provide a cost-effective way for Canadian employers to address the health care benefit needs of a diverse workforce. A flexible health care spending account is a versatile and cost-effective instrument that can be used by Canadian employers that wish to provide a full range of health care benefits to employees. The health care alternatives available through an HCSA can provide employees with an opportunity to customize and optimize their benefits program. Regulatory requirements that an HCSA must meet in order to qualify for available tax advantages are discussed, as are the range of health care services that may be covered.

Legal culture as a factor of social stability

Directory of Open Access Journals (Sweden)

M M Akulich

2015-12-01

Full Text Available The article examines legal culture as a factor of stability in developing societies referring to the concepts of culture proposed by P.A. Sorokin, L.N. Kogan, M.T. Iovchuk and other famous sociologists. The authors state that in the modern sociological literature legal culture is studied mainly from the theoretical rather than empirical standpoint: the sociology has accumulated a lot of data on the legal culture, although its study in the context of agreements and conflicts, stability and destructiveness is not enough. Legal culture should be regarded as a regulator and stabilizer of social interactions and relationships in both specific countries and the global space. Thus, identifying regional and global aspects of legal culture has become an important theoretical problem of the sociological studies nowadays as well as considering legal culture in relation to moral, economic and political values and priorities. The authors argue that it is not possible to build a state of law and civil society without raising the level of legal culture, and present the results of the sociological study of the legal culture in the south of the Tyumen region conducted in 2013. This survey revealed an average level of following the law in 55% of the local population, although 90% consider themselves law-abiding citizens. At the same time, 46% believe in the possibility to manipulate the law, and 60% approve the principle of equity of the law. The authors conclude that the identified average level of legal culture among the local population is an indicator of a quite stable and successful development of the region under study.

Cloning: A Review on Bioethics, Legal, Jurisprudence and Regenerative Issues in Iran

Science.gov (United States)

Nabavizadeh, Seyedeh Leila; Mehrabani, Davood; Vahedi, Zabihallah; Manafi, Farzad

2016-01-01

In recent years, the cloning technology has remarkably developed in Iran, but unfortunately, the required legal framework has not been created to support and protect such developments yet. This legal gap may lead to abuse of scientific researches to obtain illegal benefits and to undermine the intellectual property rights of scientists and researchers. Thus to prevent such consequences, the attempts should be made to create an appropriate legal-ethical system and an approved comprehensive law. In this review we concluded that the right method is guiding and controlling the cloning technology and banning the technique is not always fruitful. Of course, it should be taken into accounts that all are possible if the religion orders human cloning in the view of jurisprudence and is considered as permission. In other words, although the religious order on human cloning can be an absolute permission based on the strong principle of permission, it is not unlikely that in the future, corruption is proved to be real for them, Jurists rule it as secondary sanctity and even as primary one. If it is proved, the phenomenon is considered as example of required affairs based on creation of ethical, social and medical disorders, religious and ethical rulings cannot be as permission for it, and it seems that it is a point that only one case can be a response to it and it needs nothing but time. PMID:27853684

Cloning: A Review on Bioethics, Legal, Jurisprudence and Regenerative Issues in Iran.

Science.gov (United States)

Nabavizadeh, Seyedeh Leila; Mehrabani, Davood; Vahedi, Zabihallah; Manafi, Farzad

2016-09-01

In recent years, the cloning technology has remarkably developed in Iran, but unfortunately, the required legal framework has not been created to support and protect such developments yet. This legal gap may lead to abuse of scientific researches to obtain illegal benefits and to undermine the intellectual property rights of scientists and researchers. Thus to prevent such consequences, the attempts should be made to create an appropriate legal-ethical system and an approved comprehensive law. In this review we concluded that the right method is guiding and controlling the cloning technology and banning the technique is not always fruitful. Of course, it should be taken into accounts that all are possible if the religion orders human cloning in the view of jurisprudence and is considered as permission. In other words, although the religious order on human cloning can be an absolute permission based on the strong principle of permission, it is not unlikely that in the future, corruption is proved to be real for them, Jurists rule it as secondary sanctity and even as primary one. If it is proved, the phenomenon is considered as example of required affairs based on creation of ethical, social and medical disorders, religious and ethical rulings cannot be as permission for it, and it seems that it is a point that only one case can be a response to it and it needs nothing but time.

The Politics of Legal Arrangements

DEFF Research Database (Denmark)

Leander, Anna

2018-01-01

This article explores the place of formal legal arrangements in the politics surrounding the hybrid, enmeshed public-in-the-private forms of authority this special issue focuses on. It does so by analyzing the significance of one specific legal arrangement, the Duty of Care, for the politics...... and divisions currently organizing debates about the regulation of commercial security as well as about managerialism in international law more generally....

[Biopiracy: about its legal meanings].

Science.gov (United States)

Ramírez García, Hugo Saúl

2009-01-01

This article explores the legal meanings of biopiracy concept, linked to subjects such as intellectual property rights on genetic resources, bioprospecting contracts, right to food, and food security. It overcomes the critical function of biopiracy concept related to world-wide extended tendencies: privatization and technification. Likewise, protectionism shows the opportunity that biopiracy concept represents for the enrichment of the legal interpretation related to the bioethical statue of biotech developments.

German Legal History: National Traditions and Transnational Perspectives

Directory of Open Access Journals (Sweden)

Thomas Duve

2014-01-01

Full Text Available In this article, I review select institutional and analytical traditions of Legal History in 20th century Germany, in order to put forth some recommendations for the future development of our discipline. A careful examination of the evolution of Legal History in Germany in the last twenty-five years, in particular, reveals radical transformations in the research framework: Within the study of law, there has been a shift in the internal reference points for Legal History. While the discipline is opening up to new understandings of law and to its neighboring disciplines, its institutional position at the law departments has become precarious. Research funding is being allocated in new ways and the German academic system is witnessing ever more internal differentiation. Internationally, German contributions and analytic traditions are receiving less attention and are being marginalized as new regions enter into a global dialogue on law and its history. The German tradition of research in Legal History had for long been setting benchmarks internationally; now it has to reflect upon and react to new global knowledge systems that have emerged in light of the digital revolution and the transnationalization of legal and academic systems. If legal historians in Germany accept the challenge these changing conditions pose, thrilling new intellectual and also institutional opportunities emerge. Especially the transnationalization of law and the need for a transnational legal scholarship offers fascinating perspectives for Legal History.

Choice: Ethical and Legal Rehabilitation Challenges.

Science.gov (United States)

Patterson, Jeanne Boland; Patrick, Adele; Parker, Randall M.

2000-01-01

The concept of choice has evolved into legal mandates and ethical challenges for rehabilitation professionals during the latter part of the 20th century. This article identifies the ethical and legal issues related to choice, summarizes a pilot project on rehabilitation counselors' perceptions of choice, and provides recommendations for…

Methods to Efficiently Achieve High-Quality Teaching of Accounting at the University--A Teaching Innovation Evaluation

Science.gov (United States)

Hruška, Ing. Zdenek

2018-01-01

Teaching of accounting is specific due to its frequently updated content, because Czech legal regulations significantly change annually, either because of the legislative or harmonization modifications, hence there is a need to constantly seek new ways to ensure a good quality of teaching in the efficient education process. The paper is based on…

Marijuana Legalization: Impact on Physicians and Public Health

Science.gov (United States)

Wilkinson, Samuel T.; Yarnell, Stephanie; Radhakrishnan, Rajiv; Ball, Samuel A.; D'Souza, Deepak Cyril

2016-01-01

Marijuana is becoming legal in an increasing number of states for both medical and recreational use. Considerable controversy exists regarding the public health impact of these changes. The evidence for the legitimate medical use of marijuana or cannabinoids is limited to a few indications, notably HIV/AIDS cachexia, nausea/vomiting related to chemotherapy, neuropathic pain, and spasticity in multiple sclerosis. Although cannabinoids show therapeutic promise in other areas, robust clinical evidence is still lacking. The relationship between legalization and prevalence is still unknown. Although states where marijuana use is legal have higher rates of use than nonlegal states, these higher rates were generally found even prior to legalization. As states continue to proceed with legalization for both medical and recreational use, certain public health issues have become increasingly relevant, including the effects of acute marijuana intoxication on driving abilities, unintentional ingestion of marijuana products by children, the relationship between marijuana and opioid use, and whether there will be an increase in health problems related to marijuana use, such as dependence/addiction, psychosis, and pulmonary disorders. In light of this rapidly shifting legal landscape, more research is urgently needed to better understand the impact of legalization on public health. PMID:26515984

Linked health data for pharmacovigilance in children: perceived legal and ethical issues for stakeholders and data guardians.

Science.gov (United States)

Hopf, Yvonne Marina; Bond, Christine B; Francis, Jill J; Haughney, John; Helms, Peter J

2014-02-12

The inclusion of the Community Health Index in the recording of National Health Service (NHS) contacts in Scotland facilitates national linkage of data such as prescribing and healthcare utilisation. This linkage could be the basis for identification of adverse drug reactions. The aim of this article is to report the views of healthcare professionals on data sharing, ownership and the legal and other applicable frameworks relevant to linkage of routinely collected paediatric healthcare data. Qualitative study using semistructured face-to-face interviews addressing the study aims. Purposive sample of professional stakeholders (n=25) including experts on ethics, data protection, pharmacovigilance, data linkage, legal issues and prescribing. Interviews were audio-recorded, transcribed and thematically analysed using a framework approach. Participants identified existing data sharing systems in the UK. Access to healthcare data should be approved by the data owners. The definition of data ownership and associated legal responsibilities for linked healthcare data were seen as important factors to ensure accountability for the use of linked data. Yet data owners were seen as facilitators of the proposed data linkage. Twelve frameworks (legal, regulatory and governance) applicable to the linkage of healthcare data were identified. A large number of potentially relevant legal and regulatory frameworks were identified. Ownership of the linked data was seen as an extension of responsibility for, or guardianship of, the source datasets. The consensus emerging from the present study was that clarity is required on the definition of data sharing, data ownership and responsibilities of data owners.

Legal regulation of treatment of wild animals

OpenAIRE

Kolečkářová, Eliška

2014-01-01

The diploma thesis deals with the legal regulation of the treatment with wild animals. It compares different terms used in legal regulation of protection of animals. It specified differences between concept of an animal in private law and public law. The diploma thesis is focused on possibilities of gaining ownership to the wild animals, proving origin of animals bred in human care. It concerns with legal regulation of treatment with handicap animals. The diploma thesis analyzes preparation a...

Crime and the Legalization of Recreational Marijuana

OpenAIRE

Dragone, Davide; Prarolo, Giovanni; Vanin, Paolo; Zanella, Giulio

2017-01-01

We provide first-pass evidence that the legalization of the cannabis market across US states may be inducing a crime drop. Exploiting the recent staggered legalization enacted by the adjacent states of Washington (end of 2012) and Oregon (end of 2014) we find, combining county-level difference-in-differences and spatial regression discontinuity designs, that the legalization of recreational marijuana caused a significant reduction of rapes and thefts on the Washington side of the border in 20...

A computerized legal information management system | Ohiagu ...

African Journals Online (AJOL)

A computerized legal information management system. ... process through the filling system using the survey research methodology. ... A framework for the design and implementation of a legal information management system was presented.

Clarity Versus Accuracy and Objectivity in Written Legal English

Directory of Open Access Journals (Sweden)

Violeta Janulevičienė

2011-12-01

Full Text Available This paper is an attempt to analyse the most important grammatical and, specifically, syntactic features and to point out some prominent lexical ones, which aim at accuracy and objectivity of a written legal document, and to discuss how these features influence clarity and transparency of the legal documents. The study covers the analysis of some EU, UK, US legislative acts alongside with some extracts from contract samples. The analysis reveals that written legal English is distinguished by long compound sentences, often with inverted word order and numerous embeddings, passive constructions and nominalisations, specific use of personal pronouns and collocations of synonyms (doublets and triplets, etc. These means allow to achieve the most possible accuracy and objectivity in legal texts but make them complicated and difficult to comprehend at once. Formality, achieved by the mentioned means, makes legal English distant from everyday language and often becomes a reason for criticism. Plain English supporters encourage simplifying legal language; however, long traditions of legal English make changes slow and difficult. Therefore, comprehension and usage of legal English still requires special knowledge of its lexical and grammatical features.

" Canvas " and the Legal Business Model

Directory of Open Access Journals (Sweden)

Frederico de Andrade Gabrich

2016-06-01

Full Text Available There is no idea, business or company, private or public control, which does not require an appropriate legal strategy to be implemented as efficiently as possible. Therefore, there is no way actually know the areas of law that are directly related to the business organization, without analysis of the planning logic and implementation of ideas generally used by companies. More than that, the combination of modeling and business planning is essential, with appropriate legal and related strategic planning of business objectives. So it’s the need and the importance of developing a Legal Business Model that can be used in combination with Canvas.

The Legal Regulation of Cybersecurity

OpenAIRE

Darius Štitilis

2013-01-01

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 regul...

Opacity of financial information, adoption of international standards and legal origins

Directory of Open Access Journals (Sweden)

Renata Turola Takamatsu

2017-10-01

Full Text Available Purpose – The goal of this study was to investigate the relationship between the level of Earnings Opacity and a company’s informational environment, specifically considering accounting standards and the legal origins of the system. Design/methodology/approach – The sample consisted of publicly traded companies from 20 countries classified as emerging, based on agency Standard & Poor’s index. The sample included data from 2004 to 2013. In order to compare the indicators among the group of countries, taking into account their institutional characteristics, the Mann-Whitney test and the Kruskal-Wallis test were performed. Findings – The assessment of the informational environment measures’ behavior in emerging countries revealed that these measures were correlated, suggesting that, despite different behaviors, opacity proxies share information. The fact that earnings opacity was lower in countries that had already adopted international standards during the analyzed period was also observed. In the same sense, a higher level of income smoothing was detected in countries of French code law origins. Originality/value – This article contributes to the understanding of the relationship between the characteristics of an accounting informational environment and the levels of opacity of the information emitted by accounting. Thus, this article has helped managers, investors and regulators to understand users’ needs and how country-specific characteristics change their perspectives.

The economic-accounting impact of the members withdrawal in cooperative society: the impact of IAS 32

Directory of Open Access Journals (Sweden)

Juana Isabel Genovart Balaguer

2017-12-01

Full Text Available The share capital of cooperatives has different characteristics to the share capital of other commercial entities. This is due to the principle of voluntary and open membership. These peculiarities make the cooperative capital have a special accounting treatment. According to international accounting standards, cooperative capital can be considered as a financial liability or a capital resource, depending on the legal or statutory regulation of the partner’s right of withdrawal. This approach has also been applied to the accounting law of the European Union and Spain, affecting many European cooperatives, affecting their financial image. In this paper, we analyze the accounting peculiarities that take place when a partner leaves the cooperative, according to the international accounting regulations, national accounting regulations and the last positions of the regulatory organismsReceived: 12 June 2017Accepted: 14 October 2017Published online: 22 December 2017

The Impact of Legalized Abortion on Crime

OpenAIRE

John Donohue; Steven Levitt

2000-01-01

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

31 CFR 3.3 - Legal review.

Science.gov (United States)

2010-07-01

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

31 CFR 3.22 - Legal review.

Science.gov (United States)

2010-07-01

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

Traditional Festivals to Become Legal Holidays

Institute of Scientific and Technical Information of China (English)

无

2007-01-01

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

16 CFR 698.2 - Legal effect.

Science.gov (United States)

2010-01-01

... 16 Commercial Practices 1 2010-01-01 2010-01-01 false Legal effect. 698.2 Section 698.2 Commercial Practices FEDERAL TRADE COMMISSION THE FAIR CREDIT REPORTING ACT MODEL FORMS AND DISCLOSURES § 698.2 Legal effect. These model forms and disclosures prescribed by the FTC do not constitute a trade regulation rule...

ROLE OF TAX AND ACCOUNTING MECHANISM IN TAXATION SYSTEM

Directory of Open Access Journals (Sweden)

RISTI LUCIA

2015-07-01

Full Text Available In the present research, we look into the tax issue in its entirety, as fiscal process, so that its ongoing fiscal perimeter process was defined and structured, participants in the fiscal process were nominated, financial flows were projected as well as the accounting information through which the taxation process activities are achieved. Following the tax process perimeter structure projection, we have positioned two main participants, namely: the taxpayers (legal entities and individuals and tax administration of the state and territorial administrative units; financial flows and tax and accounting information within each participant were identified and processed, they were called internal flows and financial flows and tax and accounting information of the participants in fiscal process called external flows. The area liaison in which financial flows and tax accounting information between participants in the tax structure are developed was defined in tax process perimeter structure namely external flows, the area that we have defined using the term interface. We defined this area as interface because following the study there came off as obvious the fact that it constitutes one of the most important structures of the fiscal process by which the tax flows and basic information and communication between participants are achieved; elements that are essential for achieving a good tax act.

On Corporate Accountability: Lead, Asbestos, and Fossil Fuel Lawsuits.

Science.gov (United States)

Shearer, Christine

2015-08-01

This paper examines the use of lawsuits against three industries that were eventually found to be selling products damaging to human heath and the environment: lead paint, asbestos, and fossil fuels. These industries are similar in that some companies tried to hide or distort information showing their products were harmful. Common law claims were eventually filed to hold the corporations accountable and compensate the injured. This paper considers the important role the lawsuits played in helping establish some accountability for the industries while also noting the limitations of the lawsuits. It will be argued that the lawsuits helped create pressure for government regulation of the industries' products but were less successful at securing compensation for the injured. Thus, the common law claims strengthened and supported administrative regulation and the adoption of industry alternatives more than they provided a means of legal redress. © The Author(s) 2015.

TRUE AND FAIR VIEW – THE SUPREM TRUTH IN ACCOUNTING?

Directory of Open Access Journals (Sweden)

Ana-Maria MARCULESCU

2013-06-01

Full Text Available Acting in a social and economic environment in a continuous movement and transformation, accounting is experiencing with new situations, in its attempt to answer all functions and information users that it generates, making it an important arbitration instrument in the game of those involved in business world. The main characteristic of accounting is represented by providing useful information retrodictive and predictive in an efficient and economic decision process regarding the economic entity's financial position and accounting performance. Under these circumstances, the information must not contain significant errors, is not biased, and users can be confident that it accurately represents what they proposed to represent, or what is expected, in a reasonably manner to be. Fair and true view seen as an ideal to which any professional accountant should aim, seems to be more difficult to achieve under the current conditions, in which fiscal pressure is more and more unbearable and top management is more and more willing to make compromises that sometimes are at a legal limit. In theory, it is well known that registrations and accounting reports must provide a clear image, honest, fair and full on the assets, financial position and results of the entity. In practice, contrary to ethical principles, more and more "servants" of the accounting profession are either willing, or forced to submit distorted accounting information giving the impression of calmness to a disastrous situation.

Globalisation of accounting standards and competitive posture of Indian companies

Directory of Open Access Journals (Sweden)

Monica Singhania

2011-01-01

Full Text Available Unification of the global financial reporting system is essential to enable comparability of financial statements at the international level in post crisis competitive environment. IFRSs are increasingly gaining acceptance as global accounting standards. With European Union adopting the IFRS in 2005, as on date over 116 countries have already either converged their accounting standards with IFRS or adopted IFRS as such and many more are in the process. Countries refusing IFRS are likely to be viewed as more risky by the international investors thereby affecting the inflow of capital to such countries. In India, the Institute of Chartered Accountants of India (ICAI the apex body dealing with accounting standards has declared the roadmap of IFRS convergence in a phased manner from April 1, 2011. Our paper highlights the status of Indian accounting standards converging to IFRS as of now. In addition, a full fledged theoretical framework is developed showcasing, the convergence timeline, the major differences in the treatment of select items under these two alternative accounting environments, exact stage at which the Indian accounting standards are today in view of the announced convergence to IFRS and the legal and regulatory issues in converging to IFRS in India. We investigate the case of 150 odd firms and show the impact of convergence on financial ratios and the related valuation concerns. Finally, we indicate the strategic implications of IFRS adoption to Indian companies.

Development and realization of the new state system of account and control of RAM and RAW

International Nuclear Information System (INIS)

Gubanov, V.; Shilko, V.; Syssoev, M.; Ershov, V.; Yanovskaya, N.

1998-01-01

In the article the principles of organization, organizational structure and main functions of the automated system of the state account and control of radioactive material (RAM) and waste (RAW), which is developed now in Russia, are presented. On the base of analysis the existing ( >) system the acute necessity in automation of processes of an account and control DA and DAI, based on use of modern information technologies is shown. There are presented a structure and content of normative - legal, program and information parts of the system and milestones of designing it. (author)

MEDICAL ERROR: CIVIL AND LEGAL ASPECT.

Science.gov (United States)

Buletsa, S; Drozd, O; Yunin, O; Mohilevskyi, L

2018-03-01

The scientific article is focused on the research of the notion of medical error, medical and legal aspects of this notion have been considered. The necessity of the legislative consolidation of the notion of «medical error» and criteria of its legal estimation have been grounded. In the process of writing a scientific article, we used the empirical method, general scientific and comparative legal methods. A comparison of the concept of medical error in civil and legal aspects was made from the point of view of Ukrainian, European and American scientists. It has been marked that the problem of medical errors is known since ancient times and in the whole world, in fact without regard to the level of development of medicine, there is no country, where doctors never make errors. According to the statistics, medical errors in the world are included in the first five reasons of death rate. At the same time the grant of medical services practically concerns all people. As a man and his life, health in Ukraine are acknowledged by a higher social value, medical services must be of high-quality and effective. The grant of not quality medical services causes harm to the health, and sometimes the lives of people; it may result in injury or even death. The right to the health protection is one of the fundamental human rights assured by the Constitution of Ukraine; therefore the issue of medical errors and liability for them is extremely relevant. The authors make conclusions, that the definition of the notion of «medical error» must get the legal consolidation. Besides, the legal estimation of medical errors must be based on the single principles enshrined in the legislation and confirmed by judicial practice.

How reliable are forensic evaluations of legal sanity?

Science.gov (United States)

Gowensmith, W Neil; Murrie, Daniel C; Boccaccini, Marcus T

2013-04-01

When different clinicians evaluate the same criminal defendant's legal sanity, do they reach the same conclusion? Because Hawaii law requires multiple, independent evaluations when questions about legal sanity arise, Hawaii allows for the first contemporary study of the reliability of legal sanity opinions in routine practice in the United States. We examined 483 evaluation reports, addressing 165 criminal defendants, in which up to three forensic psychiatrists or psychologists offered independent opinions on a defendant's legal sanity. Evaluators reached unanimous agreement regarding legal sanity in only 55.1% of cases. Evaluators tended to disagree more often when a defendant was under the influence of drugs or alcohol at the time of the offense. But evaluators tended to agree more often when they agreed about diagnosing a psychotic disorder, or when the defendant had been psychiatrically hospitalized shortly before the offense. In court, judges followed the majority opinion among evaluators in 91% of cases. But when judges disagreed with the majority opinion, they usually did so to find defendants legally sane, rather than insane. Overall, this study indicates that reliability among practicing forensic evaluators addressing legal sanity may be poorer than the field has tended to assume. Although agreement appears more likely in some cases than others, the frequent disagreements suggest a need for improved training and practice.

Abortion Legalization and Life-Cycle Fertility

Science.gov (United States)

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

2007-01-01

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

Prohibition as ontological basis of the Russian legal reality

Directory of Open Access Journals (Sweden)

Andrey V. Skorobogatov

2016-09-01

Full Text Available Objective to identify characteristics of the nature content and functioning of prohibition in the legal reality of Russia. nbsp Methods the methodological basis of research is the dialectical approach to cognition of social phenomena allowing to analyze them in historical development and functioning in the context of the totality of objective and subjective factors as well as a postmodern paradigm giving the opportunity to explore the legal reality at different levels. Dialectical approach and postmodern paradigm determined the choice of specific research methods comparative hermeneutic discursive. Results the paper proposes a definition of prohibition as a state socio volitional constraining limiting means that under the threat of legal liability is intended to prevent the wrongful act of the subject physical or legal entity and ensure the maintenance of law and order. Prohibition is a necessary means of ensuring the discipline of public relations and the consolidation of legal values designed to assure the effectiveness of legal regulation. Scientific novelty for the first time the article shows that prohibition as a legal category is the ontological basis of legal reality and acts as a determining factor in the content and focus not only of lawmaking and law enforcement but legal behavior as well. Practical significance the main provisions and conclusions of the article can be used in research and teaching when considering questions about the nature content and functioning of prohibitions.

Attitudes Toward Medical Cannabis Legalization Among Serbian Medical Students.

Science.gov (United States)

Vujcic, Isidora; Pavlovic, Aleksandar; Dubljanin, Eleonora; Maksimovic, Jadranka; Nikolic, Aleksandra; Sipetic-Grujicic, Sandra

2017-07-29

Currently, medical cannabis polices are experiencing rapid changes, and an increasing number of nations around the world legalize medical cannabis for certain groups of patients, including those in Serbia. To determine medical students' attitudes toward medical cannabis legalization and to examine the factors influencing their attitudes. Fourth-year medical students at the Faculty of Medicine, University of Belgrade, had participated in a cross-sectional study. Data were collected by an anonymous questionnaire. Overall, 63.4% students supported medical cannabis legalization, and only 20.8% supported its legalization for recreational use. Students who previously used marijuana (p medical cannabis legalization compared with students who never used them. Support for marijuana recreational use was also related to prior marijuana (p cancer (90.4%) and chronic pain (74.2%) were correctly reported approved medical indications by more than half the students. Students who supported medical cannabis legalization showed better knowledge about indications, in contrast to opponents for legalization who showed better knowledge about side effects. Beliefs that using medical cannabis is safe and has health benefits were correlated with support for legalization, and previous marijuana and alcohol use, while beliefs that medical cannabis poses health risks correlated most strongly with previous marijuana use. Conclusions/Importance: The medical students' attitudes toward medical cannabis legalization were significantly correlated with previous use of marijuana and alcohol, knowledge about medical indications and side effects, and their beliefs regarding medical cannabis health benefits and risks.

Psychopathy: Legal and neuroscientific aspects

Directory of Open Access Journals (Sweden)

Joaquin Ortega-Escobar

2017-01-01

Full Text Available Psychopathy is characterised by emotional disturbances that affect interpersonal behaviour and decision-making. The objective of this paper is to review the most recent contributions to the field of neuroscience of psychopathy and the implications that this disorder has on the criminal legal field. In regards to this last aspect, we evaluate the issue of psychopaths’ accountability and the incidence of psychopathy in many other penal institutions. In terms of the contributions of neuroscience, we will focus on the orbitofrontal (ofPFC and ventromedial (vmPFC regions of the frontal lobes and on the amygdala. Data spanning from the nineteenth century to the present indicate that damage to the ofPFC and vmPFC is the basis of behaviours that have been referred to as pseudopsychopathic. The earlier during brain development the damage occurs, the more likely these behaviours will resemble those of psychopaths. The damage to the amygdala is rather related to impairments in the ability to distinguish facial expressions of fear and the capacity to feel emotions. Damage to ofPFC, vmPFC, and amygdala are highly relevant to the expression of pseudopsychopathic behaviours.

Big data on a big new market: Insights from Washington State's legal cannabis market.

Science.gov (United States)

Caulkins, Jonathan P; Bao, Yilun; Davenport, Steve; Fahli, Imane; Guo, Yutian; Kinnard, Krista; Najewicz, Mary; Renaud, Lauren; Kilmer, Beau

2018-07-01

Voters in eight U.S. states have passed initiatives to legalize large-scale commercial production of cannabis for non-medical use. All plan or require some form of "seed-to-sale" tracking systems, which provide a view of cannabis market activity at a heretofore unimagined level of detail. Legal markets also create a range of new matters for policy makers to address. Publicly available data were obtained on approximately 45 million individually priced items purchased in the 35 million retail transactions that took place during the first two and a half years of Washington State's legal cannabis market. Records include product type (flower, extract, lotion, liquid edible, etc.), product name, price, and potency with respect to multiple cannabinoids, notably THC and CBD. Items sold can be traced back up the supply chain through the store to the processor and producer, to the level of identifying the specific production batch and mother plant, the firm that tested the product, and test results. Data visualization methods are employed to describe spatial-temporal patterns of multiple correlated attributes (e.g., price and potency) broken down by product. Text-analytic methods are used to subdivide the broad category of "extracts for inhalation" into more homogeneous sub-categories. To understand the competitiveness of the legal cannabis market in Washington we calculate the Herfindahl-Hirschman index (HHI) for processors and retailers. Cannabis prices fell steadily and proportionally at the processor and retailer levels. Retail and wholesale price maintained a roughly 3:1 ratio for multiple product types after some initial fluctuations. Although a wide range of edibles are sold, they account for a modest share of consumer spending; extracts for inhalation are a larger and heterogeneous market segment. The HHI indicates the cannabis market is highly competitive at the processor level, but less so for retail markets at the county level. Washington's state-legal cannabis

Infidelity and the Possibility of a Liberal Legal Moralism

DEFF Research Database (Denmark)

Thaysen, Jens Damgaard

2017-01-01

This paper argues that according to the influential version of legal moralism presented by Moore infidelity should all-things-considered be criminalized. This is interesting because criminalizing infidelity is bound to be highly controversial and because Moore’s legal moralism is a prime example...... of a self-consciously liberal legal moralism, which aims to yield legislative implications that are quite similar to liberalism, while maintaining that morality as such should be legally enforced. Moore tries to make his theory yield such implications, first by claiming that the scope of our moral...... obligations is much more limited than legal moralists have traditionally claimed, and second by allowing for the possibility that the goodness of legally enforcing morality is often outweighed by the badness of limiting citizens’ morally valuable autonomy and spending scarce resources on enforcement. If Moore...

Legal Change and Stigma in Surrogacy and Abortion.

Science.gov (United States)

Robertson, John A

2015-01-01

Stigma marks both surrogacy and abortion. Legal change lessens stigma but may not remove it altogether. Post-legalization regulation may reinstall stigma by surrounding a legalized practice with barriers that make exercise of that right more difficult. As a result, law may reenact stigma even as it purports to take it away. © 2015 American Society of Law, Medicine & Ethics, Inc.

21 CFR 21.75 - Rights of legal guardians.

Science.gov (United States)

2010-04-01

... 21 Food and Drugs 1 2010-04-01 2010-04-01 false Rights of legal guardians. 21.75 Section 21.75... Individual § 21.75 Rights of legal guardians. For the purposes of this part, the parent of any individual who is a minor or the legal guardian of any individual who has been declared to be incompetent due to...

Conceptual Analysis of Causation in Legal Discourse

Czech Academy of Sciences Publication Activity Database

Doležal, Adam; Doležal, Tomáš

2014-01-01

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

Senior Legal Counsel | IDRC - International Development Research ...

International Development Research Centre (IDRC) Digital Library (Canada)

Advises on a range of current legal and business issues impacting IDRC by ... legal and risk management practices, and recommending courses of action to ... in conducting its overseas operations;; advising on new legislation, such as the ...

From a pluralism of grounds to proto-legal relations: accounting for the grounds of obligations of justice

OpenAIRE

Pavlakos, Georgios

2017-01-01

In this paper I discuss critically Mathias Risse's paper “Responsibility and Global Justice.” First, I argue that for Risse's pluralist account of the grounds of justice to hold together, there is need to presuppose a monist standpoint which ultimately contributes to grounding principles of justice. Second, I point out that Risse's understanding of obligations of accountability and justification is rather narrow in that it functions as an addendum to obligations of justice. Conversely, I will...

Legal pluralism and social justice in economic and political development

NARCIS (Netherlands)

Benda-Beckmann, von F.

2001-01-01

Legal pluralism is an approach which accepts the possibility that within any given polity, there can be more than one 'legal order' and that the state is not the exclusive source of legal regulation. Nevertheless, defining whether a particular claim or social relation is legally sanctioned is a

16 CFR 600.2 - Legal effect.

Science.gov (United States)

2010-01-01

... 16 Commercial Practices 1 2010-01-01 2010-01-01 false Legal effect. 600.2 Section 600.2 Commercial... INTERPRETATIONS § 600.2 Legal effect. (a) The interpretations in the Commentary are not trade regulation rules or regulations, and, as provided in § 1.73 of the Commission's rules, they do not have the force or effect of...

Semantiz Structure of the Legal Term

Directory of Open Access Journals (Sweden)

Екатерина Владимировна Кулевская

2016-12-01

Full Text Available The article examines the semantic structure of the legal term. Nowadays, with the rapid development of cross-cultural communication, people, while pursuing their professional career, learn specific languages, including the language of law, with terms being its important component. Terms can often impede the process of successful cross-cultural communication so teaching cross-cultural communication, according to many researchers, including P. Cranmer and K. Koskinen, is immensely important. The article aims to demonstrate that a legal term, a word or phrase used in legislation, is a generalized name for a legal concept that may lack a precise meaning in practice as it is polysemous. To proof this statement, the semantic structure of the legal term is studied from the cognitive point of view. The key terms (term, frame, lexico-semantic variant of a word, microframe (reference category are defined at the beginning of the article. The article also describes the classification of various semantic structures of terms developed by Prof. Belyayevskaya, based on an analysis of the cognitive foundations of the typology of semantic structures as well as on the classification of meanings. They are homogeneous semantic structures, with different lexico-semantic variants of a polysemous word representing different aspects of one microframe; these structures include monosemous terms, polysemous terms with a homogeneous semantic structure, and terms with the intermediate type of lexemes. Heterogeneous semantic structures are semantic structures, with a lexico-semantic variant of a word representing two or more reference categories rather than one category; these structures are considered to be “classical” polysemy. Two types of such structures are introduced in the article, with examples of the actualization of their lexical meaning in speech being analysed (there were used examples from the British and Russian National corpora; official legal documents and

Legal Knowledge as a Tool for Social Change

Science.gov (United States)

González Vélez, Ana Cristina; Jaramillo, Isabel Cristina

2017-01-01

Abstract In May 2006, Colombia’s Constitutional Court liberalized abortion, introducing three circumstances under which the procedure would not be considered a crime: (1) rape or incest; (2) a risk to the woman’s health or life; and (3) fetal malformations incompatible with life. Immediately following the court’s ruling, known as Sentence C-355, members of La Mesa por la Vida y Salud de las Mujeres (hereinafter La Mesa) began to mobilize to ensure the decision’s implementation, bearing in mind the limited impact that the legal framework endorsed by the court has had in other countries in the region. We argue that La Mesa’s strategy is an innovative one in the field of legal mobilization insofar as it presumes that law can be shaped not just by public officials and universities but also by social actors engaged in the creation and diffusion of legal knowledge. In this regard, La Mesa has become a legal expert on abortion by accumulating knowledge about the multiple legal rules affecting the practice of abortion and about the situations in which these rules are to be applied. In addition, by becoming a legal expert, La Mesa has been able to persuade health providers that they will not risk criminal prosecution or being fired if they perform abortions. We call this effect of legal mobilization a “pedagogical effect” insofar as it involves the production of expertise and appropriation of knowledge by health professionals. We conclude by discussing La Mesa’s choice to become a legal expert on abortion as opposed to recruiting academics to do this work or encouraging women to produce and disseminate this knowledge. PMID:28630545

Zasada podwójnego skutku i zasada moralnej symetrii a kwestia legalizacji eutanazji [Principles of Double Effect and Moral Symmetry and Legalization of Euthanasia

Directory of Open Access Journals (Sweden)

Wacław Janikowski

2013-06-01

Full Text Available In this essay I scrutinize importance of Principles of Double Effect and MoralSymmetry in regard to the question of moral acceptance of euthanasia legalization.My conclusion is that although there is no substantially moral difference betweenpassive and active euthanasia, the problem of morally justifiable legalization ofeuthanasia is still not resolved. That is because some reasons suggest the possibilityof special discrepancy between moral acceptability of euthanasia in certain cases andmoral demand to preserve legal prohibition of euthanasia in general. In the paperI criticize the popular opinion that utilitarianism cannot account of why we giveweight to the question of moral permissibility of intentions. I claim that contraryto this false platitude utilitarianism can even accommodate practical relevance ofPrinciple of Double Effect, but not as a valid per se principle.

Indonesian legal framework to support innovation sustainability

Science.gov (United States)

Pratama, Bambang

2018-03-01

The successful economy in a country can be measured by the number of commercializing intellectual property rights (IPR). To pursue IPR growth, triple helix component becomes a backbone to weave academia, business and government to collaborate with each other. Generally, collaborations move from their common interest, but within triple helix the collaboration can be run structurally and sustain. Depart from the arguments; the question arises: How is the condition of Indonesia Innovation System? Through legal approach, this paper will explain current legal condition and legal structure of the Indonesian innovation system. The reason to review the law is to relate with the government’s target to create 1000 digital start-ups alike as in Silicon Valley level size. Therefore, legal framework review becomes useful to explain the condition of the law as a supporting system. In this sense, the legal prescription can be generated to confirm Indonesian laws, whether supported the national innovation system or conversely. Within law perspective, Indonesian government categorizes the innovative industry as a creative industry. However, there is still no resolute concept to follow. Therefore, some of law adjustment is needed to support the government’s plan to pursue commercialized innovation.

Parents Representations of the Legal Socialization of Children

Directory of Open Access Journals (Sweden)

Kalashnikova A.S.,

2014-11-01

Full Text Available Insufficient knowledge about the impact of parental education on the development strategies of justice of children and adolescents in destabilizing the social conditions of modern society determines the relevance of the author's work. The study involved 64 subjects (39 women and 25 men aged 24 to 48 years, with minor children, including 30 subjects with a harmonious style of parenting and 34 - with disharmonious style. We used a questionnaire "Analysis of family relationships" (E.G. Eidemiller, V.V. Yustitskis, a technique of studying legal awareness of J. Tapp and F. Levine, as well as specially designed questionnaires, aimed at studying the cognitive (knowledge of parents about legal socialization and behavioral (conversations on topics of law, reinforcement and punishment of right and wrong actions, monitoring of performance, personal example components of legal socialization. We obtained new empirical evidence on the relation between the features of legal socialization of children and parent-child relationship, clarified the role of the individual types of parental attitudes in the formation of the legal socialization of children, revealed the factors of parental attitudes that hinder and facilitate the process of legal socialization of children

22 CFR 92.85 - Service of legal process usually prohibited.

Science.gov (United States)

2010-04-01

... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Service of legal process usually prohibited. 92... RELATED SERVICES Quasi-Legal Services § 92.85 Service of legal process usually prohibited. The service of process and legal papers is not normally a Foreign Service function. Except when directed by the...

Building the South African Nation through Legal Deposit: The Impact ...

African Journals Online (AJOL)

The legal deposit of and preservation of digital materials depends on the proper legislative framework and implementation of the Legal Deposit Act. This article examines the challenges related to legal instruments affecting the legal deposit of digital materials in South Africa. Two main objectives of the study upon which this ...

Expectancy and Professional Norms in Legal Translation

DEFF Research Database (Denmark)

Faber, Dorrit; Hjort-Pedersen, Mette

2013-01-01

. These parameters focus on the degree to which the use of explicitation and implicitation is considered to influence meaning transfer, authentic English legal language and style, and the informative function of the translation in a defined translational situation. Based on Chesterman’s categorization of norms...... perceived norms influence the use of explicitation and implicitation. The findings are based on experiments involving Danish translators and legal experts who were asked to evaluate three different translations into English of the same Danish legal source text on a set of defined parameters...

CONSIDERATIONS REGARDING THE INTERPRETATION OF LEGAL NORM

Directory of Open Access Journals (Sweden)

Camelia IGNĂTESCU

2013-12-01

Full Text Available The legal norm represents an intellectual creation of the legislator. It is expressed in legal language, according to certain rules of preparation, respecting the grammar rules specific to the language in which it is drawn up, as well as the legislative technique. The final result, thought out and wanted by the author, must be understood in direct relation to his intention. Interpretation of the law concerns the particular significance of the general form and the cognitive value of the information, of grammatical construction that expresses the legal norm.

Internal control and auditing – a necessity for responsible reporting and managerial usefulness of accounting information

Directory of Open Access Journals (Sweden)

Alina-Teodora CIUHUREANU

2016-12-01

Full Text Available It is well known that not only in Romania, internal control and auditing are subject to legal regulations. Often, the two forms of ensuring the quality of accounting information are particularly perceived as mandatory requirement instead of as a necessity for certifying the information travelling between producer and user. The paper addresses issues which aim to highlight the need to organize the internal control and auditing of the accounting information from the perspective of the need to certify the accounting information for a responsible reporting. Moreover, through a study conducted on a sample of 301 companies in the Central Region of Romania, we also captured the managers’/directors’ opinion regarding the internal control and audit in terms of confidence, ensuring opportunities to valorise the accounting information and its usefulness for management.

Legal highs - legal aspects and legislative solutions.

Science.gov (United States)

Kapka-Skrzypczak, Lucyna; Kulpa, Piotr; Sawicki, Krzysztof; Cyranka, Małgorzata; Wojtyła, Andrzej; Kruszewski, Marcin

2011-01-01

In recent years the attention of society, the media and politicians has focused on the negative phenomenon of the occurrence of an enormous amount of new psychoactive substances flooding the European market. In Poland and in Europe they are known under the name 'legal highs' or 'smart drugs'. In many countries these compounds present a serious social and health problem. The core of the problem is the fact that in the light of the law these substances are legal, while actually they imitate the eff ect of illegal narcotics. Smart drugs are sold allegedly as 'products not intended for human consumption', under the cover of 'collector's commodities', 'incense sticks' or 'bath salts'. Efforts undertaken by many countries, including Poland, are biased towards gaining control over this pathological phenomenon by placing the subsequent substances on the list of prohibited agents. However, the resilient chemical and pharmaceutical industry still remains one step ahead by introducing new derivatives of already banned products, practically identical in action. The presented article is an attempt to bring closer the problem of smart drugs in Poland, from the occurrence of this alarming phenomenon, through the spread of sales in shops all over Poland, to a series of changes in the Polish anti-narcotic law, drastic actions of closing the shops throughout the entire country, and transferring the sale of smart drugs to the internet.

Enhancing public access to legal information : A proposal for a new official legal information generic top-level domain

NARCIS (Netherlands)

Mitee, Leesi Ebenezer

2017-01-01

Abstract: This article examines the use of a new legal information generic Top-Level Domain (gTLD) as a viable tool for easy identification of official legal information websites (OLIWs) and enhancing global public access to their resources. This intervention is necessary because of the existence of

Open Access Publishing from the Legal Point of View. Why Freedom of Information Rules and Other Legal Principles Matter. Towards A New Fair Open Access Model.

Directory of Open Access Journals (Sweden)

Jiří Kolman

2013-10-01

Full Text Available This article focuses on aspects that, as far as we know, have never been discussed in previous debates dealing with open access. The EU and national competition legal rules ensuring fair competition are a rather neglected aspect of open access. Another crucial topic is the unfairness of the current publication system. Why should commercial publishers be paid by publicly supported research such as EU or national research programmes? In the article a new publication model is suggested. The proposed model is trying to keep high research standards, to be fair to researchers and the public and to take into account the actual costs of the new open access model.

22 CFR 92.89 - Fees for service of legal process.

Science.gov (United States)

2010-04-01

... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Fees for service of legal process. 92.89 Section 92.89 Foreign Relations DEPARTMENT OF STATE LEGAL AND RELATED SERVICES NOTARIAL AND RELATED SERVICES Quasi-Legal Services § 92.89 Fees for service of legal process. No charge should be made for...

Legal aspects of workers' health protection against asbestos in Poland in the light of the EU legal framework

Directory of Open Access Journals (Sweden)

Beata Świątkowska

2013-10-01

Full Text Available Legal protection of human life and health against asbestos dust-related hazards is carried out in various dimensions of the European Union law mainly focused on health protection of employees and responsibilities of employers, as well as on environmental protection. The aim of this paper is to present the Community legal issues emphasizing the protection of workers against asbestos and discuss the current state of Polish law in this regard. An analysis of recent legal solutions provides a comprehensive look at the extensive steps currently taken to reduce the risk of exposure to asbestos dust. The legislation in the European Union, including Poland indicates sound foundations for assuring health and safety of workers still exposed to asbestos and those formerly employed in asbestos processing plants. It is only postulated to unify high standards of healthcare to provide all workers employed in asbestos exposure with equal and particular legal protection. Med Pr 2013;64(5:689–697

The impact of cuts in legal aid funding on charities.

Science.gov (United States)

Morris, Debra; Barr, Warren

2013-03-01

This article focusses on the specific impact of the cuts in legal aid funding on the charitable sector. The sector plays a significant role in advice giving. Some charities have the provision of legal advice as their sole purpose, whilst the work of other charities includes the giving of legal advice. Funding comes via a number of sources including legal aid, local authorities and charitable trusts. Whilst this volume highlights the legal aid reforms that will lead to significant cuts in funding, this article notes that charitable providers of legal advice have also suffered major cuts from their other traditional funding sources. Against this background, the article considers the serious and often unforeseen consequences for charities of the legal aid reforms, which go far beyond the impact on the high street law firm and access to justice for claimants.

Piercing and tattoos in adolescents: legal and medico-legal implications

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Conti Adelaide

2018-04-01

Full Text Available Non-therapeutic body modification interventions are permitted within the limits of the use of one’s own body that can be specified in the legal system. The authors take into consideration Italian regulation on tattooing and piercing, in particular in relation to adolescents.

The penal aspect of the essence of the legal institute

Directory of Open Access Journals (Sweden)

Олег Миколайович Кревсун

2016-04-01

Full Text Available Law, like any social phenomenon, can be the object of cognition only if legal norms that is its components, will come into connection with other legal norms, not only to form separate elements of the law. Without a comprehensive study of the interaction between legal norms, their role in the regulation of social relations will be impossible to develop effective legal measures of influence on various spheres of public life. Unfortunately, proper attention to this issue in Ukraine is not given. Examined, in fact, a certain set of interconnected rules of law, but each of them, representing this population, is investigated separately, without necessary connection with other laws. However, as presented in the legal literature, the research results confirmed the existence in law of such legal norms, which are involved in the regulation of certain social relations, being in its totality as an integrated whole. Such laws called legal institutions. Legal institutions, subinstitutes and interdisciplinary subinstitutes of penal law, both from the point of view of legal terminology and from the point of view of defining the content, in domestic science remains thoroughly unexplored and only mentioned in some scientific works of foreign authors. The term “legal institution” is used by scholars more as a term authoritative sound. In this article, we first provide a definition of the legal Institute, subinstitute and cross-subinstitute of penal law, interpret the normative contents of the allocated inherent characteristics, focusing on the absence in domestic science studies on this issue.

Is the Fight against Doping in Sport a Legal Minefield like Any Other?

Science.gov (United States)

Haas, Ulrich

2017-01-01

In the fight against doping, creating a level playing field across all sports is very challenging from a legal perspective. A harmonized approach presupposes first and foremost a supreme regulatory authority on a global level. This task cannot be attributed to the public sector, because there is no supranational authority of public international law capable of dealing with it. Thus, responsibility has to be assumed by a private law entity. This in turn requires complicated contractual agreements by which duties and responsibilities are transferred from the individual to the national level and from there to the top of the pyramid. In practice, this process is not only difficult and cumbersome, it also leads to an accumulation of power at the top of the sports pyramid that must be contained by organizational checks and balances, such as access to justice and the rule of law, accountability, transparency, and possibilities for the respective stakeholders to partake in the decision-making process. The weighting of all these different aspects is demanding and further complicated by the regulatory reach of the various national lawmakers. Since national laws differ considerably and a harmonized legislative approach is nowhere near in sight, a global approach in the fight against doping must push back national laws and legal concepts as much as possible. The purpose of this chapter is to give an overview on all these legal challenges. © 2017 S. Karger AG, Basel.

32 CFR 727.6 - Functions of legal assistance officers.

Science.gov (United States)

2010-07-01

... another party or his lawyer, and prepare all types of legal documents, including pleadings, as are... Act of 1964 and pertinent Navy instructions. (b) Nature of assistance. Legal assistance officers and... problems, business ventures, or matters that are not of a personal nature. Legal assistance duties are...

77 FR 12754 - Contractor Legal Management Requirements; Acquisition Regulations

Science.gov (United States)

2012-03-02

... DEPARTMENT OF ENERGY 10 CFR Part 719 48 Parts 931, 952 and 970 RIN 1990-AA37 Contractor Legal... rulemaking (NOPR) to revise existing regulations covering contractor legal management requirements and make... relating to the DOE notice of proposed rulemaking to revise existing regulations covering contractor legal...

UBERTRUST: How Uber Represents Itself to Its Customers Through its Legal and Non-Legal Documents

OpenAIRE

Noto La Diega, Guido; Jacovella, Luce

2016-01-01

This paper examines some of the key factors that contribute to build or erode users’ trust in a platform-based service such as the one provided by Uber Technologies Inc. As clarified by the European Commission, the future Internet cannot succeed without trust of online platforms’ users. The paper explores Uber’s web of relationships with different categories of users, i.e., ‘driver-partners’, ‘riders’, ‘developers’ and ‘business users’ through Uber’s legal and non-legal representations. By an...

European New Legal Realism and International Law:

DEFF Research Database (Denmark)

Holtermann, Jakob v. H.; Madsen, Mikael Rask

2015-01-01

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...

The Reach and Limits of Legal Education.

Science.gov (United States)

Schwartz, Murray L.

1982-01-01

Recent studies of the state of legal education and the practice of law are criticized, and legal education is found to be healthy. Practical and professional responsibility training is recommended for post-law school training rather than in the classical curriculum. (MSE)

Legal institutions, strategic default, and stock returns

NARCIS (Netherlands)

Favara, G.; Schroth, E.; Valta, P.

2008-01-01

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

Teaching the Legal Aspects of Business Communication.

Science.gov (United States)

Harcourt, Jules

1990-01-01

Maintains that the basic business communication course is the ideal course in which to discuss the legal aspects of business communication. Reviews some of the most important legal considerations: contract communications, credit and collections communication, employment communication, and other interpersonal communication. (SR)

Implications of Marijuana Legalization for Adolescent Substance Use

OpenAIRE

Hopfer, Christian

2014-01-01

Marijuana that is legally available for adults has multiple implications for adolescent substance use. One potential effect that legalization may have is an increase in adolescent use to due increased availability, greater social acceptance, and possibly lower prices. Legalization may also facilitate the introduction of new formulations of marijuana (edible, vaporized) and with potentially higher potencies. It is unknown what adolescent consumption patterns will be if marijuana is widely avai...

Governmental, Legal and Regulatory Framework for Safety. General Safety Requirements. Part 1 (Spanish Edition)

International Nuclear Information System (INIS)

2010-01-01

The objective of this publication is to establish requirements in respect of the governmental, legal and regulatory framework for safety. It covers the essential aspects of the framework for establishing a regulatory body and taking other actions necessary to ensure the effective regulatory control of facilities and activities utilized for peaceful purposes. Other responsibilities and functions, such as liaison within the global safety regime and on support services for safety (including radiation protection), emergency preparedness and response, nuclear security, and the State system of accounting for and control of nuclear material, are also covered

Governmental, Legal and Regulatory Framework for Safety. General Safety Requirements. Part 1 (French Edition)

International Nuclear Information System (INIS)

2010-01-01

The objective of this publication is to establish requirements in respect of the governmental, legal and regulatory framework for safety. It covers the essential aspects of the framework for establishing a regulatory body and taking other actions necessary to ensure the effective regulatory control of facilities and activities utilized for peaceful purposes. Other responsibilities and functions, such as liaison within the global safety regime and on support services for safety (including radiation protection), emergency preparedness and response, nuclear security, and the State system of accounting for and control of nuclear material, are also covered

Governmental, Legal and Regulatory Framework for Safety. General Safety Requirements. Part 1 (Chinese Edition)

International Nuclear Information System (INIS)

2010-01-01

The objective of this publication is to establish requirements in respect of the governmental, legal and regulatory framework for safety. It covers the essential aspects of the framework for establishing a regulatory body and taking other actions necessary to ensure the effective regulatory control of facilities and activities utilized for peaceful purposes. Other responsibilities and functions, such as liaison within the global safety regime and on support services for safety (including radiation protection), emergency preparedness and response, nuclear security, and the State system of accounting for and control of nuclear material, are also covered

Governmental, Legal and Regulatory Framework for Safety. General Safety Requirements. Part 1 (Arabic Edition)

Energy Technology Data Exchange (ETDEWEB)

NONE

2010-09-15

The objective of this publication is to establish requirements in respect of the governmental, legal and regulatory framework for safety. It covers the essential aspects of the framework for establishing a regulatory body and taking other actions necessary to ensure the effective regulatory control of facilities and activities utilized for peaceful purposes. Other responsibilities and functions, such as liaison within the global safety regime and on support services for safety (including radiation protection), emergency preparedness and response, nuclear security, and the State system of accounting for and control of nuclear material, are also covered.

Some peculiarities of accounting of government grants in context IFRS and National Standarts Republic Moldova

Directory of Open Access Journals (Sweden)

V.Tsurcanu

2016-06-01

Full Text Available The process of preparation of fair presentation of Financial Statements establishments on the basis of economic approach was possible due to the evolution of methodology of accounting. Implementation of legal technique allows to account the conditions of receiving of contract as special and so exceptional according to the economic content of events. In the context of fair presentation the necessary issue is the concept of substance over form. One of such specifically contracts which determines the particular character of accounting is the contract of government grants obtaining. The authors examine some problems of discussion of government grants accounting: effectiveness of the concept of substance over form; mechanism of presentation of government grants in the context of international and national aspects; accounting of government grants related to assets over prism of tax legislation. The basis for the formulation of the notion of government grants is the economic essence, a legal form is the proof that the transaction is legitimate. However, the economic essence is in contradiction with the form in the financial reporting when presenting information about government grants. In the context of fair presentation, it must be neutralized. For this purpose, the authors have conducted the research of effectiveness of the concept of substance over form related to the government grants. 146 The article has conducted the comparison of key issues of International Standards with National Standards of Republic Moldova. In result of the comparison the appropriate mechanism of accounting is correct according to the methodology of their application. The article also arguments that government grants is deferred income in accordance with their economic characteristics; and the elements of Financial Statements should be recognized as a liability; in accordance with the conception fair value should be measured. In relationship with the effectiveness of the

ORGANIZATIONAL AND LEGAL STUDY OF THE CIRCULATION OF THE COMBINED MEDICINES CONTAINING DEXTROPROPOXYPHENE

Directory of Open Access Journals (Sweden)

Shapovalov VV

2016-03-01

Full Text Available Introduction. Scientific studies in recent years in the field of pharmaceutical law and forensic pharmacy indicate the existence of cause-effect relationships of various kinds of addictive dependence and illegal circulation of certain groups of combined medicines containing controlled active pharmaceutical ingredients. Illegal production of narcotic drugs and psychotropic substances from the combined drugs containing controlled active pharmaceutical ingredients is of particular concern because these medicines are in legal trade in the pharmaceutical sector of Ukraine and used by patients in the treatment of pain of various etiologies, with colds, dry cough and others. Purpose of the work is to carry out organizational and legal studies of the legal circulation of combined medicines containing controlled active pharmaceutical ingredient – dextropropoxyphene. Materials and methods. Research material were legal documents, instructions for medical use of combined medicines, forensic and pharmaceutical practice, scientific literature sources and Internet sites. In carrying out organizational and legal studies were used conventional regulatory, documentary, retrospective, forensic and pharmaceutical comparative graphical analysis methods. Results and discussion. In the course of the organizational and legal research on the characteristics of the legal handling controlled drugs that contain controlled active pharmaceutical ingredient - dekstropropoksyfen found that to date its circulation is regulated by the Order of the Ministry of healthcare of Ukraine from 19.07.2005. №360 «On approval of the rules of writing prescriptions and requirements, orders for drugs and medical products, the Procedure for sale of drugs and medical supplies from pharmacies and their structural subdivisions and Instruction on storage, accounting and disposal of prescription forms and claims-orders» According to the requirements of this order all combined

76 FR 81408 - Contractor Legal Management Requirements; Acquisition Regulations

Science.gov (United States)

2011-12-28

... DEPARTMENT OF ENERGY 10 CFR Part 719 48 CFR Parts 931, 952 and 970 RIN 1990-AA37 Contractor Legal... Energy (DOE or Department) is proposing to revise existing regulations covering contractor legal... costs by certain contractors whose contracts exceed $100,000,000 as well as legal counsel retained...

Cannabis use and support for cannabis legalization

NARCIS (Netherlands)

Palali, Ali; van Ours, Jan

2017-01-01

We investigate the determinants of the support for cannabis legalization finding a causal effect of personal experience with cannabis use. Current and past cannabis users are more in favor of legalization. We relate this finding to self-interest and inside information about potential dangers of

INTERNATIONALLY LEGAL MEASURES TO COMBAT TERRORIST FINANCING

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Yuniarti Yuniarti

2014-09-01

Full Text Available Following the terrorist attacks in the USA on September 11th, 2001, it was discovered that money laundering was a significant source of finance for terrorists. Although, the amount of money that involve is not as involve as in drug and gun trafficking, terrorist financing had been the most important substance to be monitor. Further, various legal measures have been taken internationally in order to combat terrorist financing. This research analyses the legal measures that have been taken internationally and at EU level to combat terrorist financing. Key words: Money Laundering, Terrorist Financing, International Legal measures, EU.

Review of: Legal practice and cultural diversity

DEFF Research Database (Denmark)

Vinding, Niels Valdemar

2010-01-01

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

Regulation of the Bulgarian accounting system and its future perspectives

Directory of Open Access Journals (Sweden)

Snejana Basheva

2015-09-01

Full Text Available In 2013, the Fourth and Seventh Directives were replaced by a new Accounting Directive – Directive 2013/34/EC. The Directive is the outcome of EU aspirations to ease the business environment of small and medium-sized enterprises by simplifying the requirements with regard to reporting and mandatory disclosures for that category of enterprises. The entities of the practical sector (public and private limited liability companies, partnerships, general partnerships, etc. come within the scope of the Directive. The scope of the Directive excludes non-profit legal entities. The provisions of the Directive should, for the first time, be applied with regard to financial statements for reporting years beginning on or after January 1, 2016. Being an EC Member State, the Republic of Bulgaria has to transpose the Directive into the national accounting legislation by July 2015. The emphasis in this article is put on the basic problematic areas which occur in the process of the transposition of the Directive. As the possible solutions are based on established traditions and practices, the authors of this article try to identify the solutions to these problems taking into consideration the requirements imposed by the Directive itself. Four principal prob-lems are defined in the article: should there be a new Accounting Law and what should it include; should the Accounting Law include accounting principles; what groups and categories of enterprises should be differentiated and which accounting basis should be applied by any of them.

Legal protection of land from pollution

Directory of Open Access Journals (Sweden)

Petrović Zdravko

2014-01-01

Full Text Available Situated in the study conducted in this paper, using the method of analysis of contents, induction and deduction, historical and legal dogmatic indicated that ecology as their object of legal protection has three global natural values: air, water, land, and atmosphere, hydrosphere and lithosphere as constituent elements of the biosphere. Land as a special natural product comprises a solid layer of the Earth that is specific to the biosphere. The importance of land from the perspective of sustainable development is multifaceted, especially when seen through its environmental, industrial, manufacturing, socio-economic, educational, scientific, cultural, historical and any other useful functions. Its most important function is to fertility and the ability to flora supplying water, oxygen and mineral substances. Natural processes that led to the creation of land argue the view that it belongs to the so-called renewable resources, but only if it's a man rational use and encourages their natural reproduction. In accordance with current legislation and categorization of land, this survey includes agricultural land. In this paper, we have opted for ecological and legal land protection as one of the most important natural resources whose quality and extent of a very significant impact on the environment as a whole. The introductory part of the paper included a terminological demarcation and specificity of the case study of environmental law, as well as the possible forms of soil pollution. Methodological framework of research, using the method of content analysis of existing domestic and international legal legislation, method comparison and synthesis were studied legal documents that protect the land from pollution.

ERRORS AND DIFFICULTIES IN TRANSLATING LEGAL TEXTS

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