WorldWideScience

Sample records for accountability legal

  1. Legal responsibility and accountability.

    Science.gov (United States)

    Cox, Chris

    2010-06-01

    Shifting boundaries in healthcare roles have led to anxiety among some nurses about their legal responsibilities and accountabilities. This is partly because of a lack of education about legal principles that underpin healthcare delivery. This article explains the law in terms of standards of care, duty of care, vicarious liability and indemnity insurance.

  2. Accountable care organizations: legal concerns.

    Science.gov (United States)

    Sanbar, S Sandy

    2011-01-01

    The Accountable Care Organizations (ACOs) shared savings program has serious concerns about anti-trust and anti-fraud laws. Additionally, ACOs present several other legal concerns relating to the duties and responsibilities of the physician-hospital partnership. The federal regulations hold physicians who participate in the ACO shared savings program to the highest standards of care without offering them protection from liability. The structure and procedures required of ACOs may be detrimental and may significantly impact the liability of its contracting physicians. Therefore, it behooves physicians to obtain legal advice regarding one's estate planning and legal asset protection or wealth management techniques, and to thoroughly review the agreement with one's attorney before signing a contract with an ACO.

  3. Cultural and legal accounts of rape

    Directory of Open Access Journals (Sweden)

    Fernández Villanueva, Concepción

    2008-11-01

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

  4. Navigating New Legal Demands For Franchisor Accountability

    Directory of Open Access Journals (Sweden)

    Carolyn Plump, Esq.

    2014-08-01

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

  5. 38 CFR 13.102 - Accountability of legal custodians.

    Science.gov (United States)

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Accountability of legal custodians. 13.102 Section 13.102 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS VETERANS BENEFITS ADMINISTRATION, FIDUCIARY ACTIVITIES § 13.102 Accountability of legal custodians....

  6. Accounting Standards and Legal Capital in EU Law

    Directory of Open Access Journals (Sweden)

    Loukas Panetsos

    2016-09-01

    Full Text Available This paper examines the interaction between accounting standards and legal capital in the European Union legal framework. More in particular, it attempts to compare on a parallel basis the distributional and behavioural function of both concepts and to address whether the current legal status quo in the European Union fulfils these functions. First, this paper makes a short reference to the various accounting families which are encountered today, with a strong emphasis on the distinction between Anglo-American and Continental systems. Then, it describes the EU accounting regulation and the introduction of IFRS in domestic legislation. Further, it discusses the concept of legal capital as it has been established in European jurisdictions and it points to the relevance of the Continental accounting standards. It is argued that both are characterized by paternalism, contrasting with Anglo-American standards and American distributional methods, which are outlined by contractariansm. The final argument is that the combination of legal capital rules and Anglo-American standards, like the IFRS, neither achieves the protective role prescribed to the former, nor guarantees the aims of the latter.

  7. Legal Connotations of the Trichotomy Responsibility-Liability-Accountability

    Directory of Open Access Journals (Sweden)

    Mirela Paula Costache

    2013-08-01

    Full Text Available The objective of this research is to examine in brief the relationship between responsibility, liability and accountability, based on the conceptualization of these concepts and the role that they play in asserting and maintaining the social order. Viewed from the comparative side, the approach will be directed to areas where we find the full assertion of the three concepts, thus the perspective helps in supporting the principled nature, but at the same time complementary of the three concepts. Using content analysis, through a descriptive documentary research and analysis of the specialized literature, this study aims at identifying the content of the above mentioned concepts, presenting a point of view on the commonly used terminology from the legal or socio -moral perspective.

  8. Legal provision of accounting and control over enterprises’ expenses and revenues

    OpenAIRE

    Дерій, Василь Антонович

    2015-01-01

    Essence of the concept “legal provision of accounting and control” has been disclosed, the main types and groups of assets of legal provision of accounting and control over the enterprises’ expenses and revenues have denoted as well as appropriate measures for improving this provision have been suggested.

  9. Legal-accounting interfaces in law recovery procedures in São Paulo City District Court

    Directory of Open Access Journals (Sweden)

    Ivam Ricardo Peleias

    2016-08-01

    Full Text Available Judicial reorganization, based on Brazilian Law 11.101/2005, has legal and accounting connections, and is responsible for studying the presence of Accountancy and accountants in six judicial processes, in two bankruptcy and judicial reorganization courts - Fórum João Mendes Jr. – São Paulo city, Brazil. It is a descriptive research, based on documental and content analysis, with the triangulation of interviews with judges, four legal administrators and the analysis of six processes by debtor companies. Accountancy appears in the analysed processes, through the financial statements joined by debtor companies. The accountants act as court appointed experts, helping judges and legal administrators. However, they do not act as managers. It was found the timid presence of Accountancy and accountants in the analyzed processes. Judicial reorganization is deferred without a deep accountant analysis of the joined financial statements, to help the debtor companies.

  10. 76 FR 30509 - Court Orders and Legal Processes Affecting Thrift Savings Plan Accounts

    Science.gov (United States)

    2011-05-26

    ... Part 1653 Court Orders and Legal Processes Affecting Thrift Savings Plan Accounts AGENCY: Federal... amendment which subjects TSP accounts to orders issued pursuant to the Mandatory Victims Restitution Act... in which child support orders and MVRA orders are payable. The amendments clarify that these...

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

    Directory of Open Access Journals (Sweden)

    Tetyana Korolyuk

    2015-11-01

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

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

    Directory of Open Access Journals (Sweden)

    Nătăliţa-Mihaela Lesconi Frumuşanu

    2011-12-01

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

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

    Directory of Open Access Journals (Sweden)

    Andrej J. Zwitter

    2013-05-01

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

  14. Normative and legal regulation of accounting transactions with electronic money: experience of Ukraine and Poland

    Directory of Open Access Journals (Sweden)

    К.V. Shymanska

    2015-12-01

    Full Text Available Globalization processes in the economy and the intensification of international payments require the active implementation of modern information and computer as well as telecommunication technologies by all economic agents, particularly in the sphere of money circulation. In this context, the issues concerning the usage of electronic money as means of payment become relevant, because their functioning requires not only appropriate technical and information support, but also proper institutional background. It will allow to ensure the correct reflection of Electronic money as objects of accounting, it will allow to form an adequate control system of corresponding electronic payments and generally facilitate the deshadowing of payment transactions. In this regard, within the present study authors have assessed the state of normative and legal support of regulation of accounting transactions for electronic money in Ukraine as well as in Poland as one of the closest strategic partners of Ukraine, whose experience can be used as a guide for our country in the reform of the national economy on the way to membership in EU. In addition, the prospects of implementation of positive experience of Poland in national practice have been determined.

  15. 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.

  16. 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.

  17. Еxpenses in construction: identification of economic substance, legal regulation of accounting and reflection in reports

    Directory of Open Access Journals (Sweden)

    О.V. Pavelko

    2016-12-01

    Full Text Available The need for an effective system of expenses accounting in construction is a result of a demand of owners, investors, the State Statistics Service of Ukraine, the State Fiscal Service of Ukraine to provide objective information that appears in the form of reporting (financial, statistical, tax. Discrepancies between the provisions of various legal documents, which govern accounting expenses in construction, create difficulties for practicing accountants and academics in terms of understanding the nature of expenses, differences of the term «costs», classifications of expenses, identify the nature of construction and building services . In order to achieve this goal among general and special methods of knowledge in the study the methods of induction, deduction, analogy, comparison, analysis, synthesis, and the method of systematic approach and method of grouping data are used. The graphical method is used for visual presentation of the results of the study. The essence of the concepts of «expenses», «costs» is developed; the importance of the expenses during the formation of accounting information is investigated. The issues concerning the use of these concepts in various legal documents are analyzed, the possible solutions are discussed. The necessity of coordination of the documents studied at the article that define the construction expenses accounting and statistical reporting forms of construction companies is proved.

  18. Expounding the Place of Legal Doctrinal Methods in Legal-Interdisciplinary Research : Experiences with Studying the Practice of Independent Accountability Mechanisms at Multilateral Development Banks

    NARCIS (Netherlands)

    A. Naudé Fourie (Andria)

    2015-01-01

    textabstractThere is a distinct place for legal doctrinal methods in legal- interdisciplinary research methodologies, but there is value to be had in expounding that place – in developing a deeper understanding, for instance, of what legal doctrinal analysis has to offer, wherein lies its limitation

  19. 11 CFR 9003.3 - Allowable contributions; General election legal and accounting compliance fund.

    Science.gov (United States)

    2010-01-01

    ... computer system's software; (G) To make a loan to an account established pursuant to 11 CFR 9003.4 to... operation of the computer system's software. (4) All disbursements from this account shall be documented in... 11 Federal Elections 1 2010-01-01 2010-01-01 false Allowable contributions; General election...

  20. 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.

  1. Collaborative implementation for ecological restoration on US Public Lands: implications for legal context, accountability, and adaptive management.

    Science.gov (United States)

    Butler, William H; Monroe, Ashley; McCaffrey, Sarah

    2015-03-01

    The Collaborative Forest Landscape Restoration Program (CFLRP), established in 2009, encourages collaborative landscape scale ecosystem restoration efforts on United States Forest Service (USFS) lands. Although the USFS employees have experience engaging in collaborative planning, CFLRP requires collaboration in implementation, a domain where little prior experience can be drawn on for guidance. The purpose of this research is to identify the ways in which CFLRP's collaborative participants and agency personnel conceptualize how stakeholders can contribute to implementation on landscape scale restoration projects, and to build theory on dynamics of collaborative implementation in environmental management. This research uses a grounded theory methodology to explore collaborative implementation from the perspectives and experiences of participants in landscapes selected as part of the CFLRP in 2010. Interviewees characterized collaborative implementation as encompassing three different types of activities: prioritization, enhancing treatments, and multiparty monitoring. The paper describes examples of activities in each of these categories and then identifies ways in which collaborative implementation in the context of CFLRP (1) is both hindered and enabled by overlapping legal mandates about agency collaboration, (2) creates opportunities for expanded accountability through informal and relational means, and, (3) creates feedback loops at multiple temporal and spatial scales through which monitoring information, prioritization, and implementation actions shape restoration work both within and across projects throughout the landscape creating more robust opportunities for adaptive management.

  2. Collaborative Implementation for Ecological Restoration on US Public Lands: Implications for Legal Context, Accountability, and Adaptive Management

    Science.gov (United States)

    Butler, William H.; Monroe, Ashley; McCaffrey, Sarah

    2015-03-01

    The Collaborative Forest Landscape Restoration Program (CFLRP), established in 2009, encourages collaborative landscape scale ecosystem restoration efforts on United States Forest Service (USFS) lands. Although the USFS employees have experience engaging in collaborative planning, CFLRP requires collaboration in implementation, a domain where little prior experience can be drawn on for guidance. The purpose of this research is to identify the ways in which CFLRP's collaborative participants and agency personnel conceptualize how stakeholders can contribute to implementation on landscape scale restoration projects, and to build theory on dynamics of collaborative implementation in environmental management. This research uses a grounded theory methodology to explore collaborative implementation from the perspectives and experiences of participants in landscapes selected as part of the CFLRP in 2010. Interviewees characterized collaborative implementation as encompassing three different types of activities: prioritization, enhancing treatments, and multiparty monitoring. The paper describes examples of activities in each of these categories and then identifies ways in which collaborative implementation in the context of CFLRP (1) is both hindered and enabled by overlapping legal mandates about agency collaboration, (2) creates opportunities for expanded accountability through informal and relational means, and, (3) creates feedback loops at multiple temporal and spatial scales through which monitoring information, prioritization, and implementation actions shape restoration work both within and across projects throughout the landscape creating more robust opportunities for adaptive management.

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

    Institute of Scientific and Technical Information of China (English)

    谢玉娟

    2015-01-01

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

  4. The double-edged sword of genetic accounts of criminality: causal attributions from genetic ascriptions affect legal decision making.

    Science.gov (United States)

    Cheung, Benjamin Y; Heine, Steven J

    2015-12-01

    Much debate exists surrounding the applicability of genetic information in the courtroom, making the psychological processes underlying how people consider this information important to explore. This article addresses how people think about different kinds of causal explanations in legal decision-making contexts. Three studies involving a total of 600 Mechanical Turk and university participants found that genetic, versus environmental, explanations of criminal behavior lead people to view the applicability of various defense claims differently, perceive the perpetrator's mental state differently, and draw different causal attributions. Moreover, mediation and path analyses highlight the double-edged nature of genetic attributions-they simultaneously reduce people's perception of the perpetrator's sense of control while increasing people's tendencies to attribute the cause to internal factors and to expect the perpetrator to reoffend. These countervailing relations, in turn, predict sentencing in opposite directions, although no overall differences in sentencing or ultimate verdicts were found. © 2015 by the Society for Personality and Social Psychology, Inc.

  5. 加强会计监督的法律思考%Legal Thinking of Strengthen Accounting Oversight

    Institute of Scientific and Technical Information of China (English)

    杨沫

    2011-01-01

    Accounting supervision as one of the basic functions of accounting,in accordance with national laws and policies of various financial,regulatory oversight of accounting practice,the use of proper accounting information on economic activities of a comprehensive,integrated coordination,control,supervision,and supervision to achieve greater economic efficiency.The orderly functioning of the market economy can not do without accounting supervision.Now,with the deepening of economic reform,but also requires a strong accounting supervision.However,for various reasons,showing a weakening trend of the accounting oversight,resulting in the economic sphere and the economic behavior of non-standard criminal after another,therefore,to strengthen accounting oversight becomes increasingly important.%会计监督作为会计的基本职能之一,是依照国家法律和各项财经政策、规章制度对会计工作实行的监督,其利用正确的会计信息对经济活动进行全面、综合地协调、控制、监督、督促,以达到提高经济效益的目的。市场经济的有序运作离不开会计监督。目前,随着经济体制改革的深化,更需要强有力的会计监督。然而,由于种种原因,会计监督呈现出弱化态势,致使经济领域中不规范的经济行为与违法犯罪层出不穷,因此,强化会计监督就显得日益重要。

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

    Institute of Scientific and Technical Information of China (English)

    梁晨

    2015-01-01

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

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

    Science.gov (United States)

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

    2015-12-01

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

  8. Legal Relations and Regulatory Framework of Investment for Fundamental Pension Fund in Personal Accounts%基本养老保险个人账户基金投资的法律关系架构及监管

    Institute of Scientific and Technical Information of China (English)

    刘军霞

    2014-01-01

    This paper is about the problem of investment for the fundamental pension insurance fund in personal accounts, from a legal point of view demonstrates the legitimacy of the Fund’ s investments, and in accordance with China’ s national conditions designed to fund investment objective system of legal relations and regulatory framework, principles and specific system.Legal obstacles to exclude personal account fund investments, provide reference for legislation.%本文针对基本养老保险个人账户基金投资问题,从法律角度论证了基金投资的正当性,并根据我国国情设计了基金投资的法律关系架构和监管的目标体系、原则和具体制度,以期排除个人账户基金投资的法律障碍,对立法提供借鉴。

  9. Euthanasia: the legal issues.

    Science.gov (United States)

    Chaloner, C; Sanders, K

    The legal status of euthanasia is frequently deliberated. It remains unlawful in Britain and advocates for a change in the law are vigorously opposed by those who argue that it should remain unchanged. An objective account, in which current law and arguments for and against change are exposed, is essential to inform the euthanasia debate. In this article the legal issues concerning euthanasia are examined and arguments raised by proposed changes in the law are considered.

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

    OpenAIRE

    Le, Trang

    2016-01-01

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

  11. LEGAL CONSCIOUSNESS AND LEGAL CULTURE

    OpenAIRE

    BOSHNO SVETLANA

    2016-01-01

    This chapter of the course manual in jurisprudence discloses the notion of legal consciousness. Comprehending law, legislation, principal state and legal institutes manifests itself in law enforcement. One shouldn't absolutize the role of legislation as it is, since it is only after texts of normative acts go through the prism of legal consciousness of the actor's personality, they convert into some behaviour patterns. Legal consciousness has a definite structure, it is divided into levels. L...

  12. 75 FR 49528 - Thomson Reuters Legal, Legal Editorial Operations Cleveland Office Including Workers Whose...

    Science.gov (United States)

    2010-08-13

    ... Employment and Training Administration Thomson Reuters Legal, Legal Editorial Operations Cleveland Office... Assistance on June 22, 2010, applicable to workers of Thomson Reuters Legal, Legal Editorial Operations... unemployment insurance (UI) tax account under the name West Publishing Corporation, a Thomson Reuters...

  13. Legal Hybrids

    DEFF Research Database (Denmark)

    Herrmann, Janne Rothmar

    2009-01-01

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

  14. 会计人员造假行为的法律治理与制度防范%Legal Regulation and Institution Prevention to Accounting Fraud

    Institute of Scientific and Technical Information of China (English)

    陈强

    2013-01-01

      会计造假导致的信息失真对投资者、债权人和国家的利益造成了巨大的威胁。在实践中,会计人事制度不健全、相关法律机制不完善和政府部门监管不利是导致会计人员造假的三大主动因。规制会计造假行为应当双管齐下,将法律和制度有机结合,集中精力解决会计人员独立性和违法成本与收益两大难题,从而有效阻断造假动因。%Distortion of accounting information takes a huge threat to the benefits of investors ,creditors and the state .In practice ,imperfect personnel institution of accounting ,the immaturity of laws and government regulatory failure are the three reasons that account for accounting fraud .In order to preventing accounting cheating ,we must combine laws and institution ,fo‐cus on solving the problems of accounting independence and the cost - benefit of violations to prevent the motivation of account‐ing fraud .

  15. [Teenage pregnancies, legal aspects].

    Science.gov (United States)

    Rogue, Fanny

    2016-01-01

    Minor girls are legally considered as incapable, under the authority of their parents. Difficulties can arise when a minor becomes pregnant. The law takes account of this situation: under certain conditions, she can decide by herself to undertake certain actions, medical or otherwise, without the consent of her parents. These include access to contraception, abortion or anonymous birth.

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

    Directory of Open Access Journals (Sweden)

    Janet McKnight

    2014-02-01

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

  17. 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...

  18. 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.

  19. Legal terminology

    DEFF Research Database (Denmark)

    Engberg, Jan

    2013-01-01

    The aim of the chapter is to study the concept of paraphrase developed by Simonnæs for describing textual elements directed at non-experts in court decisions and intended to give insight into the legal argumentation of the court. Following a discussion of the concept of paraphrase I will study tw...

  20. Mississippi Curriculum Framework for Business and Office and Related Technology Cluster. Office Systems Technology (CIP: 52.0401--Administrative Assistant/Secretarial). Accounting Technology (CIP: 52.0302). Medical Office Technology (CIP: 52.0404--Medical Admin. Asst./Secretarial). Microcomputer Technology (CIP: 52.0490). Court Reporting Technology (CIP: 52.0405). Paralegal Technology (CIP: Paralegal/Legal Assistant).

    Science.gov (United States)

    Mississippi Research and Curriculum Unit for Vocational and Technical Education, State College.

    This document, which is intended for use by community and junior colleges throughout Mississippi, contains curriculum frameworks for four programs in the postsecondary-level business and office cluster (office systems, accounting, medical office, and microcomputer technologies) and two programs in the legal cluster (court reporting and paralegal…

  1. Legal Ice?

    DEFF Research Database (Denmark)

    Strandsbjerg, Jeppe

    The idealised land|water dichotomy is most obviously challenged by ice when ‘land practice’ takes place on ice or when ‘maritime practice’ is obstructed by ice. Both instances represent disparity between the legal codification of space and its social practice. Logically, then, both instances call...... for alternative legal thought and practice; in the following I will emphasise the former and reflect upon the relationship between ice, law and politics. Prior to this workshop I had worked more on the relationship between cartography, geography and boundaries than specifically on ice. Listening to all...... the interesting conversations during the workshop, however, made me think that much of the concern with the Polar Regions in general, and the presence of ice in particular, reverberates around the question of how to accommodate various geographical presences and practices within the regulatory framework that we...

  2. 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

  3. On Danish Legal Method

    DEFF Research Database (Denmark)

    Schaumburg-Müller, Sten

    2014-01-01

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

  4. Digital Audio Legal Recorder

    Data.gov (United States)

    Department of Transportation — The Digital Audio Legal Recorder (DALR) provides the legal recording capability between air traffic controllers, pilots and ground-based air traffic control TRACONs...

  5. Theoretical and Legal Reflections on Securities Dispositions

    Directory of Open Access Journals (Sweden)

    Holub Dušan

    2015-09-01

    Full Text Available Decreasing the number of materialised securities for the benefit of electronic securities has led to distinctions between commercial and legal opinions on securities transactions. Contemporary financial markets only trade electronic securities held in securities accounts. Securities law enhances adjustments to economic realities and not to legal principles. Discrepancies between economic realities and securities regulation should be resolved in order to find a balance between successfully functioning transactions of electronic securities and legal schemes which are based on transfers of physically existing assets, which include securities, as a result of the theory of incorporations, in certain legal regulations. This article is a theoretical and legal reflection on selected issues connected with the transfer of securities with reference to discrepancies between economic realities and legal regulations.

  6. 25 CFR 115.102 - Adults under legal disability.

    Science.gov (United States)

    2010-04-01

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

  7. Legal English and Adapted Legal Texts

    Directory of Open Access Journals (Sweden)

    Alvyda Liuolienė

    2012-06-01

    Full Text Available The article aims at analysing the significance of authentic legal English text and adapted legal texts in ESP classes. The authors point out the advantages and disadvantages of legal texts and analyse the possibilities of their efficient application in the teaching process. At the initial stage of teaching English legalese, materials prepared specially for teaching purposes in textbooks seem to be more appropriate as they are adapted for a particular level for law students whereas in more advanced levels, authentic texts in a legal English classroom can more considerably contribute to the learning experience. The usage of both legal authentic materials and adapted legal texts have tangible impact on mastering legal English.

  8. 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....

  9. 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.

  10. 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.

  11. 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....

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

    Institute of Scientific and Technical Information of China (English)

    邓峰

    2007-01-01

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

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

    Directory of Open Access Journals (Sweden)

    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.

  14. 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...

  15. Legal Interviewing For Paralegals.

    Science.gov (United States)

    Statsky, William P.

    One of the training materials prepared for paralegals, or legal assistants, by the National Paralegal Institute under a Federal grant, the document presents legal interviewing techniques by focusing on an analysis of a particular legal interview conducted by a paralegal on a hypothetical case. From the analysis of the case, a number of problems,…

  16. Legally high? Legal considerations of Salvia divinorum.

    Science.gov (United States)

    Griffin, O Hayden; Miller, Bryan Lee; Khey, David N

    2008-06-01

    The legal status of the hallucinogenic plant Salvia divinorum has been rapidly changing. Legal prohibitions on this plant native to Oaxaca, Mexico have emerged at the state level, a phenomenon that has not occurred since the passage of the Controlled Substances Act (CSA). Included will be a brief description of the plant that has only recently crept into the popular American consciousness, and a review of the different legal mechanisms through which states have controlled the plant and the pending legislation proposing controls. Lastly, the implications of various state laws are discussed.

  17. Process Accounting

    OpenAIRE

    Gilbertson, Keith

    2002-01-01

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

  18. 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

  19. 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

  20. 75 FR 42786 - Accounting Guide for LSC Recipients (2010 Edition)

    Science.gov (United States)

    2010-07-22

    ... Accounting Guide for LSC Recipients (2010 Edition) AGENCY: Legal Services Corporation. ACTION: Notice. SUMMARY: The Legal Services Corporation (LSC) is revising the Accounting Guide for LSC Recipients to reflect changes that have occurred since the last publication of the Accounting Guide (the ``Guide'') in...

  1. 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…

  2. MEDIATION AGREEMENTS LEGAL MODEL

    Directory of Open Access Journals (Sweden)

    Alexander Ponomarev

    2015-07-01

    Full Text Available This article focuses on the legal model of mediation agreements in Russian and international legislation. The authors consider the main provisions of the mediation agreements in civil matters, in particular, is defined by such features of the legal model as the requirements for this type of agreements. In addition, the article discusses the problematic issues of implementation of mediation agreements.

  3. Learning the Legalities.

    Science.gov (United States)

    Stuart, Victoria

    1987-01-01

    Certain types of crises cry out for legal counsel. Becoming familiar with the basics of media law is suggested for public relations offices. Three types of crises that call for legal advice include: litigation or potential litigation; a violation of a law or regulation; or incidents with any hint of liability. (MLW)

  4. 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,…

  5. Internet Accounting

    NARCIS (Netherlands)

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

    2001-01-01

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

  6. Accounting Automation

    OpenAIRE

    Laynebaril1

    2017-01-01

    Accounting Automation   Click Link Below To Buy:   http://hwcampus.com/shop/accounting-automation/  Or Visit www.hwcampus.com Accounting Automation” Please respond to the following: Imagine you are a consultant hired to convert a manual accounting system to an automated system. Suggest the key advantages and disadvantages of automating a manual accounting system. Identify the most important step in the conversion process. Provide a rationale for your response. ...

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

    Directory of Open Access Journals (Sweden)

    Prof. Doutor J. J. Marques de Almeida

    2003-11-01

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

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

    As

  8. Legal Services: The Army Legal Assistance Program

    Science.gov (United States)

    2007-11-02

    legal services providedpro bono publico are not always on a no-fee basis because a reduced fee for professional services may be permissible in such...y f o u n d w i t h i n a p r i n c i p a l residence. Pro bono publico Legal services provided by civilian attorneys “for the public good or welfare...business activities, 3–6, 3–8 P r i v i l e g e , a t t o r n e y - c l i e n t , 3 – 8 , 4 – 3 , 4 – 8 , 5–5 Prisoners, 2–5 Pro bono publico , 3–7

  9. The Dutch Euthanasia Act: recent legal developments.

    Science.gov (United States)

    Legemaate, Johan; Bolt, Ineke

    2013-12-01

    The Dutch Termination of Life on Request and Assisted Suicide Act [Wet toetsing levensbeëindiging op verzoek en hulp bij zelfdoding (Wtl)] came into force in 2002. Its aim is to increase the degree of due care exercised by physicians when terminating a patient's life and to provide a legal framework within which physicians account for their actions in such cases. On the basis of the second evaluation of the Act, published in December 2012, this article provides an overview of the most recent legal developments regarding the Dutch Euthanasia Act. Special attention is given to patients with dementia, psychiatric patients and patient who are "weary of life".

  10. Educational Accountability

    Science.gov (United States)

    Pincoffs, Edmund L.

    1973-01-01

    Discusses educational accountability as the paradigm of performance contracting, presents some arguments for and against accountability, and discusses the goals of education and the responsibility of the teacher. (Author/PG)

  11. Accounting outsourcing

    OpenAIRE

    Richtáriková, Paulína

    2012-01-01

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

  12. Fair Value, an Alternative to Historical Cost in Accounting

    National Research Council Canada - National Science Library

    Marinela-Daniela Manea

    2013-01-01

    .... This paper proposes an valuation of the fair value concept based on entities realities - legal, accounting practices in that area, and taking into account the existing fiscal limitations. [PUBLICATION ABSTRACT

  13. PROBLEMS OF LEGAL REGULATION OF FREE LEGAL HELP

    Directory of Open Access Journals (Sweden)

    Savchenko M. S.

    2016-02-01

    Full Text Available The authors of the article analyze the legal grounds of free legal assistance marking the novels of legislation regulated by the federal law “On free legal assistance in the Russian Federation” and problems connected with its realization. There were given the characteristics of subjects of state and non-state systems of free legal assistance in the article. The special attention is paid to the specificity of the activity of state and municipal agencies, legal clinics, non-state centers of free legal assistance. The authors consider the peculiarities of legislation of the subjects of the Russian Federation setting the guarantee of rights on getting of free legal assistance. The problems of legal assistance under the presenting of citizens’ interests in arbitrary courts, problems of legal clinics assistance quality, problems of legal provision of the activity of municipal legal agencies are analyzed in the article. Due to the practice of realization of legislation in the Krasnodar region there were made the conclusions on the reasonability of extending of the list of citizens’ categories having the right for free legal assistance and cases of such assistance, giving the compulsory authority to the agreement on free legal assistance; the introduction of the article on municipal legal agencies into the Federal law; working outs of standards of the activity of legal clinics and systems of preparations to the legal assistance of students and teachers

  14. SOCIAL LEGAL TRANSFORMATION OF PAKISTAN

    Directory of Open Access Journals (Sweden)

    Sohaib Mukhtar

    2015-07-01

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

  15. Legal Protections for Privacy

    Science.gov (United States)

    Leslie, David W.

    1977-01-01

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

  16. Accounting outsourcing

    OpenAIRE

    Klečacká, Tereza

    2009-01-01

    This thesis gives a complex view on accounting outsourcing, deals with the outsourcing process from its beginning (condition of collaboration, making of contract), through collaboration to its possible ending. This work defines outsourcing, indicates the main advatages, disadvatages and arguments for its using. The main object of thesis is mainly practical side of accounting outsourcing and providing of first quality accounting services.

  17. Accounting standards

    NARCIS (Netherlands)

    Stellinga, B.; Mügge, D.

    2014-01-01

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

  18. Old Assyrian Legal Practices

    DEFF Research Database (Denmark)

    Hertel, Thomas Klitgaard

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

  19. FINANCIAL AND LEGAL RELATIONSHIP AND THE LEGAL REGULATION

    Directory of Open Access Journals (Sweden)

    Tkebuchava Yekaterina Bezhanovna

    2013-04-01

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

  20. Legal method in danish law

    DEFF Research Database (Denmark)

    Blume, Peter Erik

    This book describes how legal method is used within the Danish legal system. Its target group is foreign lawyers and law students who have an interest in knowing how Danish law commonly is determined and applied. In the first chapters legal method and legal sources in general are defined...

  1. The Concept of Legal Coercion and Power-Conferring Legal Regimes

    Directory of Open Access Journals (Sweden)

    Sergey Tretyakov

    2017-01-01

    Full Text Available The basic question of the paper: are power-conferring legal rules coercive and in what sense can we say that power-conferring legal rules coerce? In his recent book, Frederick Schauer answers the first question in the affirmative and proposes an interesting account of how it works. I believe that this claim is unsustainable due to the inconsistencies in the psychological account of coercion applied by Schauer, and his theory’s unrestricted reliance on counterfactuals. In what follows, I try to reconstruct the thesis on the coerciveness of the power-conferring legal rules. The basic insight is that the powerconferring legal rules coerciveness claim is inextricably connected to the unmoralized account of coercion, as any moralized theory shifts the problem from coercion to the issue of distributive justice. However, the unmoralized concept of coercion can hardly be coherent in law because it makes coercion a matter of context, dependent on the willpower of each individual, which threatens to eliminate the force of law as such. Even applied on its own terms, the unmoralized concept of coercion is unworkable within the context of power-conferring through law because power-conferring legal regimes do not eliminate non-legal alternatives, making it dependent on the will of the legal subjects themselves. Schauer’s everlasting contribution lies in his ingenious attempt to substantiate the coercion (of power-conferring rules claim relying on counterfactuals.A (coerced choice has been limited relative to some situation which never occurred but would or should have occurred. In order to limit a set of counterfactuals, making them realistic (preferences and needs are limited only by imagination, one should impose severe limits on them, which makes it impossible to characterize the particular situations described by Schauer as coercive in that sense.

  2. Strategic Litigation for Gender Equality in the Workplace and Legal Opportunity Structures in Four European Countries

    OpenAIRE

    Fuchs, Gesine; Anagnostou, Dia; Millns, Susan

    2017-01-01

    Legal mobilization in the courts has emerged as an increasingly important social movement strategy, which complements other political strategies. This paper explores legal and institutional factors that can account for the varying levels of legal mobilization in countries with a civil law system. It examines the different legal opportunity structures (LOS) (such as judicial access and material and procedural law) and the extent to which strategic litigation has been employed by trade unions a...

  3. Bridging the accountability gap.

    Science.gov (United States)

    Johnson, J E

    1991-01-01

    Accountability for patient care is a responsibility shared by nursing and hospital administration. Inherent in professional nursing is the responsibility for the achievement of patient outcomes, while administrators assume more indirect responsibilities related to managerial functions, strategic planning and legal obligations. Historically, the poor communication and conflict between these groups have been a barrier to achieving true institutional accountability for patient care. Collaboration rather than conflict can be promoted in health care institutions by making organizational changes that promote communication and clarify ambiguities in job responsibilities. Such changes include redefining the nurse's job to reflect its scope and purpose; integrating nursing into the hospital environment via regular forums for information exchange and participation in hospital committees; considering that the delegation of patient care is implicit in nursing practice and patient-care management; and strengthening the nursing work force by improving compensation and benefits packages for nurses.

  4. Language and Culture in International Legal Communication

    Directory of Open Access Journals (Sweden)

    Alenka Kocbek

    2006-09-01

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

  5. Legal Issues Supporting Production and Distribution of Biotech Products

    Directory of Open Access Journals (Sweden)

    Elena V. Luneva

    2016-11-01

    Full Text Available in article, on basis of works of Russian and foreign academic lawyers, biologists, microbiologists, zoologists, genetics and also representatives of other sciences of natural-science branch, is researched legal relationship on production and distribution of biotechnological products in the Russian Federation, The law provision in considered sphere is highly unified. Peculiarities of legal mode of biotechnological products are not taken into account. Specification and differentiation of legal regulation of relations on production and distribution of biotechnological products is required. Absence of legal definition of "biotechnology" leads to ambiguity of their legal mode and low efficiency of legal regulation. Reasonability of development of separate legal classification by potential hazard of gene-engineering activity for ecological systems is grounded. Necessity of assignment of legal measures directed on development of biotechnologies and active involvement of biotechnological methods into diverse segments of economic and social provision of human is detected. Conclusion is made about the fact that proportion of stimulation and limitation in legal regulation of production and distribution of biotechnological products should be such that maximally complete application of achievements and developments of biotechnology in production with minimal risk of adverse impact on human and natural environment may occur.

  6. 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...

  7. HIV, drugs and the legal environment

    OpenAIRE

    Strathdee, SA; Beletsky, L; Kerr, T

    2015-01-01

    © 2015 The Authors. A large body of scientific evidence indicates that policies based solely on law enforcement without taking into account public health and human rights considerations increase the health risks of people who inject drugs (PWIDs) and their communities. Although formal laws are an important component of the legal environment supporting harm reduction, it is the enforcement of the law that affects PWIDs' behavior and attitudes most acutely. This commentary focuses primarily on ...

  8. Roundtable: Legal Abortion

    Science.gov (United States)

    Guttmacher, Alan F.; And Others

    1971-01-01

    A roundtable discussion on legal abortion includes Dr. Alan F. Guttmacher, President of The Planned Parenthood Federation of America, Robert Hall, Associate Professor of Obstetrics and Gynecology at Columbia University College of Physicians and Surgeons, Christopher Tietze, a diretor of The Population Council, and Harriet Pilpel, a lawyer.…

  9. Euthanasia: Some Legal Considerations

    Science.gov (United States)

    Koza, Pamela

    1976-01-01

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

  10. Roundtable: Legal Abortion

    Science.gov (United States)

    Guttmacher, Alan F.; And Others

    1971-01-01

    A roundtable discussion on legal abortion includes Dr. Alan F. Guttmacher, President of The Planned Parenthood Federation of America, Robert Hall, Associate Professor of Obstetrics and Gynecology at Columbia University College of Physicians and Surgeons, Christopher Tietze, a diretor of The Population Council, and Harriet Pilpel, a lawyer.…

  11. 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...

  12. 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.

  13. Legalization White Paper.

    Science.gov (United States)

    United States Catholic Conference, Washington, DC.

    The second step of implementation of the legalization program of the Immigration Reform and Control Act of 1986 (IRCA) began on November 7, 1988. This second step is the process by which undocumented immigrants, initially granted temporary residence, may adjust to their status change to permanent resident. Certain aspects of the adjustment are…

  14. Euthanasia: Some Legal Considerations

    Science.gov (United States)

    Koza, Pamela

    1976-01-01

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

  15. 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.

  16. 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.

  17. 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 expl

  18. 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.

  19. Representation and Non-representation of Knowledge Mediation in Legal Contracts

    DEFF Research Database (Denmark)

    Larsen, Aase Voldgaard

    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...... that the meanings and contents of the legal terms and expressions used in the contract are explained explicitly, and references are made to legal provisions important to the wording and function of the contract. On the other hand, however, some surprising exceptions are made, also in ‘layman-friendly’ contracts...

  20. Immigrant health: legal tools/legal barriers.

    Science.gov (United States)

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

    2002-01-01

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

  1. Design Accountability

    DEFF Research Database (Denmark)

    Koskinen, Ilpo; Krogh, Peter

    2015-01-01

    design research is that where classical research is interested in singling out a particular aspect and exploring it in depth, design practice is characterized by balancing numerous concerns in a heterogenous and occasionally paradoxical product. It is on this basis the notion of design accountability...

  2. Design Accountability

    DEFF Research Database (Denmark)

    Koskinen, Ilpo; Krogh, Peter

    2015-01-01

    design research is that where classical research is interested in singling out a particular aspect and exploring it in depth, design practice is characterized by balancing numerous concerns in a heterogenous and occasionally paradoxical product. It is on this basis the notion of design accountability...

  3. Legal Assistance Guide: Wills

    Science.gov (United States)

    1990-09-01

    requirements, state living will statutes, state death and gift taxes, and adoption of the Uniform Gifts to Minors Act. Several forms designed to be...health care, and a summary of state living will legislation. Legal assistance attorneys are advised that these state and territorial statutes are subject... state living will statutes is Gelfand, Living Will Statutes: The First Decade, 5 Wis. Law. Rev. 737 (1987). a A recent article addressing the types of

  4. Cultural Dimensions Of Legal Discourse

    Directory of Open Access Journals (Sweden)

    Sierocka Halina

    2014-09-01

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

  5. 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.

  6. Global Credit Crunch and Accounting

    Directory of Open Access Journals (Sweden)

    Haluk BENGÜ

    2015-12-01

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

  7. AMERICAN ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Mihaela Onica

    2005-01-01

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

  8. 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.

  9. [Living donors for kidney transplantation: ethical and legal challenges].

    Science.gov (United States)

    Mamzer-Bruneel, Marie-France; Fournier, Catherine; Legendre, Christophe

    2010-05-01

    Living donor kidney transplantation has developed very heterogeneously worldwide despite excellent results and without taking into account the context of global organ shortage. Such a heterogeneity highlights persistent ethical issues, whereas organ trafficking is emerging as an organized transplant tourism reinforcing the need for strong national legal frameworks. Despite its powerful regulation system, which ensures standardization, transparency and accountability of support for donation, France remains reluctant to enlarge the circle of legal donors, whereas it would be the first step to give a greater role to living organ donation.

  10. FUZZY LOGIC IN LEGAL EDUCATION

    Directory of Open Access Journals (Sweden)

    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

  11. Non-state actors and the international rule of law: revisiting the 'realist theory' of international legal personality

    OpenAIRE

    Nijman, J.E.; Noortmann, M.; Ryngaert, C.

    2010-01-01

    The present paper argues the inclusion of powerful, international NSAs in the category of 'international legal persons.' The argument builds on the generally accepted idea that for the purpose of both the protection and the accountability of entities within the international legal system, these should have the enhanced status of legal 'subject' rather than 'object.' Behind this legal reality lies the normative reality of the international rule of law ideal: powerful entities that operate to s...

  12. Infrastrukturel Accountability

    DEFF Research Database (Denmark)

    Ubbesen, Morten Bonde

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

  13. Infrastrukturel Accountability

    DEFF Research Database (Denmark)

    Ubbesen, Morten Bonde

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

  14. Did Legalized Abortion Lower Crime?

    OpenAIRE

    2001-01-01

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

  15. 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.

  16. 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 of the i......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...

  17. Biopiracy: about its legal meanings

    National Research Council Canada - National Science Library

    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...

  18. 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…

  19. 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…

  20. 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.

  1. 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.

  2. Legal aspects of Brexit

    Directory of Open Access Journals (Sweden)

    Ovidiu – Horia Maican

    2016-12-01

    Full Text Available The Brexit referendum vote has mainly political implications and no direct legal effect. The article 50 of the Treaty on European Union allows member states to withdraw from the European Union in accordance with its own constitutional requirements. After the referendum is a period of two years from the british notice of intention to withdraw to negotiate terms of exit unless all the other member states agree to extend it. Article 50 put the balance of power firmly in the hands of the 27 other states more than the leaving state. After the time limit in article 50 is expiring, Europen Union in theory law ceases to apply in the United Kingdom. In the same time, separating European law from british national law will be an complicated process.

  3. The legal dilemma

    DEFF Research Database (Denmark)

    Pedersen, Karsten

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

  4. 75 FR 47632 - Thomson Reuters Legal, Legal Editorial Operations, Cleveland Office, Including Workers Whose...

    Science.gov (United States)

    2010-08-06

    ... Employment and Training Administration Thomson Reuters Legal, Legal Editorial Operations, Cleveland Office..., applicable to workers of Thomson Reuters Legal, Legal Editorial Operations, Cleveland Office, Independence... that some workers separated from employment at the Independence, Ohio location of Thomson Reuters...

  5. 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...... and looks at the overlapping roles of authors as activists, teachers, communicators etc....

  6. 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...

  7. 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 inequalit......, proxied by the political ideology of the median voter, exerts an independent influence....

  8. 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 inequalit......, proxied by the political ideology of the median voter, exerts an independent influence....

  9. 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, legislator

  10. „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.

  11. Legal and Judicial Problems in Mandating Equal Time for Creationism.

    Science.gov (United States)

    Skoog, Gerald

    This paper, presented at the annual meeting of the National Association of Biology Teachers, is focused on legal and judicial problems in mandating equal time for creationism. Past events provide evidence that legislation, policies, and local resolutions that require science textbooks and curricula to include the Genesis account of creation are…

  12. 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 lon

  13. Requirements of weighing in legal metrology

    Science.gov (United States)

    Källgren, Håkan; Pendrill, Leslie

    2003-12-01

    A review is given of recent developments in the formulation of requirements of weighing where such measurements are performed in society and industry with legal implications such as safety, fair trade and environmental considerations. Traditional legal metrology in the area of weights and measures has been developed and given an expanded scope in recent years. This reflects, on the one hand, technical and scientific development (computerization of weighing devices, improved weight manufacturing and new methods of magnetism determination, for example), and on the other hand, administrative evolution (global requirements of the market and the Measurement Instrument Directive). Particularly fruitful has been the joint effort by the scientific mass metrology and legal metrology communities in the development in the last decade of international recommendations—especially OIML R111—on weighing. Consensus has been reached in the international weighing forum concerning important areas such as maximum permissible errors for weights, how to calculate measurement uncertainty and how measurement uncertainty should be accounted for in relation to conformity assessment. These international recommendations for weights as mass standards include both tolerances and extensive instructions about various influence quantities that affect the weight result, such as magnetization, surface roughness and volume of weights. Much remains to be done, however: corresponding requirements of weighing devices in particular need to meet the challenges of a rapidly changing technology. The promising collaboration between scientific and legal metrology initiated in the area of weights may act as a model and stimulate similar developments in other areas of metrology, particularly where requirements are generic (for instance uncertainty and conformity) or analogous.

  14. Legal Language in Intercultural Communication

    Directory of Open Access Journals (Sweden)

    Violeta Janulevičienė

    2012-12-01

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

  15. 45 CFR 1627.7 - Tax sheltered annuities, retirement accounts and pensions.

    Science.gov (United States)

    2010-10-01

    ... pensions. 1627.7 Section 1627.7 Public Welfare Regulations Relating to Public Welfare (Continued) LEGAL... accounts and pensions. No provision contained in this part shall be construed to affect any payment by a..., retirement account, or pension fund. ...

  16. 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,…

  17. 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,…

  18. Ethical Issues and Legal Constraints to the Freedom of Information Act

    African Journals Online (AJOL)

    Open Access DOWNLOAD FULL TEXT ... Unfortunately, there are legal constraints that can hinder the smooth operation of the act. ... by enhancing adequate transparency and accountability, guaranting both efficiency and effectiveness.

  19. Navigating the Legal Horizon: Lawyering the MH17 Disaster

    Directory of Open Access Journals (Sweden)

    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.

  20. How International is the European Legal Order?

    OpenAIRE

    Besson, Samantha

    2012-01-01

    As Kaarlo Tuori has often emphasized, one of the most important challenges the current legal reality in Europe raises for legal theory lies in the integration of autonomous legal orders applying directly to the same people, hence the impact of this European brand of legal pluralism on traditional legal theories. Indeed, as I have argued elsewhere, what is needed in European legal theory is not only a translation of national concepts into European ones to avoid the dangers of rigid statism and...

  1. preliminary study of American legal culture

    Institute of Scientific and Technical Information of China (English)

    周杨

    2016-01-01

    This thesis is a preliminary study of American legal culture. Nowadays more and more scholars see the importance of legal culture and do studies on it. The author selects a number of American legal TV plays and movies; analyzes their topics, main characters, and plots; then finds out why United States adopt the legal system; what kind of legal culture it has; and how the legal culture is reflected in those movies and TV plays. The author hopes this thesis can work not only as an insight into the American legal culture, but also a source of reference for china to improve its legal system.

  2. 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.

  3. Sailing between narrations: voices that construct and undermine the credibility in the legal scope

    Directory of Open Access Journals (Sweden)

    Jenny Cubells

    2005-11-01

    Full Text Available Extracts from interviews with various members of the legal community, and with two ex-prisoners and their partners, are used to argue that judicial accounts of events can be understood as narratives that construct Justice as credible, impartial and objective, while silencing opposing accounts. This paper analyses the discourse of the legal community on the one hand, and, on the other, critical voices that offer a new emancipatory discourse of Justice.

  4. Equalization of Legal Status with Respect to Gender

    Directory of Open Access Journals (Sweden)

    Nadezhda Tarusina

    2016-01-01

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

  5. Legalized Abortion in Japan

    Science.gov (United States)

    Hart, Thomas M.

    1967-01-01

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

  6. SPAM -- Technological and Legal Aspects

    CERN Document Server

    Banday, M Tariq

    2011-01-01

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

  7. 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.

  8. 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.

  9. 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.

  10. 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 ...

  11. 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 ...

  12. Legal English Vocabulary and Its Translation

    Institute of Scientific and Technical Information of China (English)

    WANG Kuang-zheng

    2016-01-01

    There are differences between legal English and general English. Legal English relates to the legal profession. Law needs to maintain the impression of seriousness, standardization, accuracy and objectiveness, and as a result, legal English also has these characteristics. Compared to general everyday English, the application of legal English vocabulary requires consider-ation of these characteristics. In the translation of legal content, attention is also needed to be paid to the characteristics of foren-sic linguistics. Standardized legal terms are used in the translation of legal regulations and other content to keep the characteris-tics of faithfulness, accuracy, smoothness and consistency. In this paper, legal English vocabulary is discussed based on its char-acteristics, as well as the method of translation of legal content. For practical translation of legal English, translation methods in-clude literal translation, free translation and addition and omission. These methods are briefly discussed in this paper.

  13. Legal English Vocabulary and Its Translation

    Institute of Scientific and Technical Information of China (English)

    WANG Kuang zheng

    2016-01-01

    There are differences between legal English and general English. Legal English relates to the legal profession. Law needs to maintain the impression of seriousness, standardization, accuracy and objectiveness, and as a result, legal English also has these characteristics. Compared to general everyday English, the application of legal English vocabulary requires consideration of these characteristics. In the translation of legal content, attention is also needed to be paid to the characteristics of forensic linguistics. Standardized legal terms are used in the translation of legal regulations and other content to keep the characteristics of faithfulness, accuracy, smoothness and consistency. In this paper, legal English vocabulary is discussed based on its characteristics, as well as the method of translation of legal content. For practical translation of legal English, translation methods include literal translation, free translation and addition and omission. These methods are briefly discussed in this paper.

  14. 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.

  15. 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.

  16. Federal Aviation Administration Legal Interpretations

    Data.gov (United States)

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

  17. The Legal System in China

    Institute of Scientific and Technical Information of China (English)

    2006-01-01

    @@ The present legal system dates back to the late 1970s. The Sino-Foreign Equity Joint Venture (JV) Law of 1979 was the first step towards creating laws to meet the changing political and economic landscape.

  18. 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.

  19. Legal Aspects of Telepathology

    Directory of Open Access Journals (Sweden)

    Christian Dierks

    2000-01-01

    Full Text Available In some legal surroundings telepathology is considered a breach of registrational barriers. The recommendation of the G 8 states in Europe for required legislation in telemedicine suggests to recognise that the localization of the remote health care professional defines the site not only of licensure but also of liability. This approach must be considered helpful, since it can solve many problems brought about by the doubtful results of private international law and conventions like the European Union (EU and Lugano Convention. Under today's conditions in private international law it must be considered essential to agree upon a choice of law and stipulate a court of jurisdiction when doing telepathology. However, the opposing aims of insuring the patients claims and avoiding jurisdictions that exceed the local expectations of the medical professional must be reconciled. Data protection and data security are other crucial topics that require attention. Generally speaking, the principles of minimum data exchange, anonymity, pseudonymity and cryptography must be established as a basis for all telepathology procedures. Only when personal data is needed, its use can be legitimated. Written consent of the patient is advised. To guarantee a cross‐border security level the regulations of the EU‐Data Protection Directive need to be transformed into national law. In practise, cross‐border dataflow shall only take place where the security level can be maintained even within the other country. Finally, reimbursement questions must be answered to establish a sound economical basis for telepathology. The spatial distance between the participants may yield the question, whether the service has been rendered to an extent necessary and sufficient for reimbursement. If reimbursement takes place on a cross‐border or cross‐regional level, severe disturbances of the health systems can occur. Regulation schemes or treaties need therefore to be developed to

  20. [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.

  1. INTERPRETATION, COPING & ACCOUNTABILITY IN SOCIAL ACCOUNTING

    OpenAIRE

    Lehman, Glen

    2013-01-01

    Many accountants and accounting theorists believe that objective accounts of the external world are possible. This paper critiques such arguments via an examination of the ethical assumptions underpinning social and environmental accounting. In the early 1990s, David Solomons and Tony Tinker debated the idea that accounting was a fair, just and neutral means to represent reality. On the one hand, Tinker argued that accounting reports are simply artificial constructions and are not objectiv...

  2. A Basic Classification of Legal Institutions

    NARCIS (Netherlands)

    Ruiter, Dick W.P.

    1997-01-01

    The author offers a general definition of legal institutions. A distinction between institutional legal concepts, legal institutions and social institutions makes it possible to define legal institutions as systems of valid presentations of what must occur in social reality in order that the former

  3. Legal Typewriting, Business Education: 7705.35.

    Science.gov (United States)

    Missirlian, Melanie

    The course is designed to help the student qualify for employment as a typist in a legal office. Instruction is given to enable the student to prepare all types of legal documents, spell and use legal terminology correctly, and transfer legal information from one document to another. The course description includes: (1) equipment and supplies, (2)…

  4. 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.

  5. DIFFICULTIES AND STRATEGIES IN THE PROCESS OF LEGAL TEXTS TRANSLATION

    Directory of Open Access Journals (Sweden)

    Adela-Elena, DUMITRESCU

    2014-11-01

    Full Text Available This article aims to identify the difficulties and find approaches in translating legal texts which involve a lot of different types of translation problems. The translator has the task to discover proper strategies to render the translated text comprehensible for the reader in the target language simultaneously reflecting the unique character of the legal system from the source language country. Some of the necessary strategies which the translator should take into account are: the borrowing of original terms, the naturalization of specific terms into the target language, the language calques usage, or the introduction of descriptive translation. Even if a translator tries to solve any difficulty when he translates a legal text, he must maintain the source culture characteristics and do not deprive the texts of their specific character.

  6. LEGAL ENTITIES IN ROMANIAN PRIVATE INTERNATIONAL LAW

    Directory of Open Access Journals (Sweden)

    Berlingher Remus Daniel

    2013-12-01

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

  7. Sources of Hong Kong Civil Legal Proceedings Legal Regulation

    Directory of Open Access Journals (Sweden)

    Elena P. Ermakova

    2014-06-01

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

  8. LEGAL AND ECONOMIC PERSPECTIVES ON THE LEGAL PENALTY INTEREST

    Directory of Open Access Journals (Sweden)

    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.

  9. ACCOUNTING HARMONIZATION AND HISTORICAL COST ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Valentin Gabriel CRISTEA

    2017-05-01

    Full Text Available There is a huge interest in accounting harmonization and historical costs accounting, in what they offer us. In this article, different valuation models are discussed. Although one notices the movement from historical cost accounting to fair value accounting, each one has its advantages.

  10. 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.

  11. LEGAL CULTURES AND MEDIATION. INTERACTIONS AND EVOLUTIONS

    OpenAIRE

    Claudiu Ramon D. BUTCULESCU

    2014-01-01

    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.

  12. Attitudes towards cannabis legalization in Iceland

    OpenAIRE

    Sigurbjörg Lára Kristinsdóttir 1991

    2016-01-01

    The debate on whether or not cannabis should be legalized has been growing in recent years. The legality of cannabis varies from country to country. Possession of cannabis have been decriminalized or legalized in numerous countries. The main aim of the present study was to examine both what characterizes those who are in favor of cannabis legalization and the potential effect on the community and cannabis consumption if cannabis would be legalized. The participants were 1198 obtained from an ...

  13. 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.

  14. Father by law: effects of joint legal custody on nonresident fathers' involvement with children.

    Science.gov (United States)

    Seltzer, J A

    1998-05-01

    Family membership and household composition do not always coincide. Joint legal custody after divorce formalizes the relationship between fathers and children who live apart. Policymakers hope that explicit acknowledgment of nonresident fathers' rights and responsibilities will increase their involvement with their children. I use prospective data from the National Survey of Families and Households to examine the association between joint legal custody and two aspects of nonresident fathers' contributions to their children--the frequency of visits between fathers and children and child-support payments. The analysis examines approximately 160 families in which parents divorced between interviews conducted for Wave 1 (1987-1988) and Wave 2 (1992-1994) of the survey. I investigate the effects of joint legal custody holding constant physical custody or replacement by restricting the analysis to children who live with their mothers most of the year. Controlling for socioeconomic status and the quality of family relationships before separation, fathers with joint legal custody see their children more frequently and have more overnight visits than do other fathers. The positive effect of joint legal custody on frequency of visits persists once unobserved differences among families are taken into account. Although fathers with joint legal custody pay more child support than those without joint legal custody, this difference lacks statistical significance when other family characteristics are taken into account. These findings support the view that joint legal custody may encourage some aspects of paternal involvement after divorce.

  15. Legal abortion in Georgia, 1980.

    Science.gov (United States)

    Spitz, A M; Oberle, M; Zaro, S M

    1984-02-01

    According to data reported to the Georgia Department of Human Resources (DHR), the number of induced abortions performedin Georgia in 1980 decreased for the 1st time since 1968 when the state legalized abortion. To verify this reported decrease, the DHR data were compared with statistics obtained by the Alan Guttmacher Institute in a 1980 survey of abortion providers in Georgia. Since the AGI contacts providers directly, its statistics are considered a more accurate reflection of abortions performed. According to the DHR, the number of abortions dropped from 36,579 in 1979 to 33,288 in 1980, a 9% decrease, and the abortion rate fell from 26.6/1000 women ages 15-44 years to 23.9/1000. AGI data indicated a drop from 38,760 abortions in 1979 to 37,890 in 1980, a 2% decrease. Since both sources noted a similar trend despite differences in data collection methods, the 1980 decline in abortion procedures in Georgia is considered to represent a true decline rather than s statistical artifact. The sociodemographic characteristics of women obtaining abortions in Georgia in 1980 were also analyzed on the basis of DHR data. Although the number of abortions in Georgia performed on Georgia residents increased 2.5% from 1979-80 to 90.7%, the abortion ratio for residents decreased from 367.7 to 327.4 abortions/1000 live births. There was little change in the age, race, or marital status distribution of women receiving abortions. The ratio for white women was 317 abortions/1000 live births and that for blacks was 342/1000. The abortion ratio for unmarried women (1166/1000) was 13 times that for married women (88/1000). The number of repeat abortions decreased form 34% in 1979 to 29% in 1980. Moreover, 93% of women obtaining abortions did so in the 1st 12 weeks of gestation compared with 89% in 1979. The percentage of abortions performed in clinics increased from 66.5% in 1979 to 75.3% in 1980, with suction curettage accounting for 85% of all abortions in the 1st 12 weeks of

  16. 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

  17. 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.

  18. Legal regime of water management facilities

    Directory of Open Access Journals (Sweden)

    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.

  19. Accounting for Leases of Biological Livestock Assets

    OpenAIRE

    Petro Suk

    2015-01-01

    The purpose of the article is the analysis and assessment of options of animals lease, disclosure of accounting for lease transactions and settlements between landlords and tenants. Biological livestock assets can be transferred in the financial and operating leases. The specific features of the lease are due to the fact that: a) the animals, as living organisms require constant care, regardless of their legal and de facto owner; b) a significant part of animal products produced in the farms ...

  20. 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......, which seem to be beyond the scope of the Danish Planning Act. This paper deals with this problem through case studies and a legal analysis of present law. If the combination of the legally binding local plan and subsequent added requirements is misused, it will weaken the legal rights of the citizens...... the considerations of legal rights, the extend of the legal use of empowerment provisions and the combination of the use of legal binding local plans and other legal instruments such as easements and sales agreements....

  1. Inheritance of Electronic Payment Accounts: Practice Issues

    Directory of Open Access Journals (Sweden)

    Kirillova EA

    2015-12-01

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

  2. Knowledge discovery from legal databases

    CERN Document Server

    Stranieri, Andrew; Schauer, Frederick

    2006-01-01

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

  3. Semi-legal family life

    DEFF Research Database (Denmark)

    Rytter, Mikkel

    2012-01-01

    In 2002, the Danish government introduced new legislation on family reunification to restrict the transnational arranged marriages that were occurring among some immigrant groups. Since then, thousands of people have emigrated from Denmark to Sweden where, as citizens of the European Union......, they are entitled to family reunification. In this article, I introduce the concept of semi-legality to describe the situation whereby Pakistani transnational couples commute on a regular basis between their legal residences in Sweden and their places of work or networks of friends and family in Denmark...... patterns and family life among Pakistani immigrants but also have long- lasting effects on the relationship between minorities and majorities in Denmark....

  4. The Relationship between EU Legal Order and Albanian Legal Order

    Directory of Open Access Journals (Sweden)

    Merisë Rukaj

    2015-07-01

    Full Text Available This paper is an analysis of the interaction of Community law with the national law and in particular the ratio between Community - Albanian law. Main purpose of this paper is to clarify the position of the international legal order and in particular that of the Community in the Albanian legal regulated by constitutional provisions. During the analysis of the interaction between the Community and the Albanian law a question arises in case of a conflictual confrontation between the two legal systems, which one will be applied? Such situation always occurs in the cases when a provision of EU law transfers the rights and imposes direct obligations to the citizens of the EU while the content of this provision collides with the rule of national law. To resolve such a situation, the Republic of Albania has held a definite stance: bigotry retains superiority of international versus national law, positioning it in the hierarchy of sources of law immediately after the Constitution of the Republic of Albania. It is clear that the Albanian constitution legislators have been aware of their European perspective and for this fact the EU law and its legal order can survive only if compliance and protection is guaranteed by two cornerstones: direct applicability of Community law and the advantage of Community law over national law. They are two fundamental principles of European law which guarantee the implementation of the uniform and priority of the right of the EU in all Member States.

  5. Legal theory, legal practice and drama (1200-1600)

    NARCIS (Netherlands)

    Bouhaïk-Gironès, M.; Gabay, S.; Koopmans, J.; Lavéant, K.

    2011-01-01

    Theatre and the law always have a complex relationship. An analysis of French legal sources from the Middle Ages and the early modern period clearly points to the tension between the conceptual and the practical sides of drama. Three main issues will be addressed: codification by the Church, what no

  6. Competitive legal professionals' use of technology in legal practice ...

    African Journals Online (AJOL)

    Tanya du Plessis

    KM systems and strategies can support the legal research process, and what the benefits of KM are to .... c) Planning and developing a search strategy; d) Applying different approaches to formulating a .... that is the basis for a new law firm marketing strategy. Moreover ... This not only includes the basic skills, for instance ...

  7. Accounting Fundamentals for Non-Accountants

    Science.gov (United States)

    The purpose of this module is to provide an introduction and overview of accounting fundamentals for non-accountants. The module also covers important topics such as communication, internal controls, documentation and recordkeeping.

  8. Legal Research in a Changing Information Environment

    Directory of Open Access Journals (Sweden)

    T du Plessis

    2007-05-01

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

  9. 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...... 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...

  10. ACCOUNTING TREATMENTS USED FOR ACCOUNTING SERVICES PROVIDERS

    OpenAIRE

    ŢOGOE GRETI DANIELA; AVRAM MARIOARA; AVRAM COSTIN DANIEL

    2014-01-01

    The theme of our research is the ways of keeping accounting entities that are the object of the provision of services in the accounting profession. This paper aims to achieve a parallel between the ways of organizing financial records - accounting provided by freelancers and companies with activity in the financial - accounting. The first step in our scientific research is to establish objectives chosen area of scientific knowledge. Our scientific approach seeks to explain thr...

  11. Non-state actors and the international rule of law: revisiting the 'realist theory' of international legal personality

    NARCIS (Netherlands)

    Nijman, J.E.; Noortmann, M.; Ryngaert, C.

    2010-01-01

    The present paper argues the inclusion of powerful, international NSAs in the category of 'international legal persons.' The argument builds on the generally accepted idea that for the purpose of both the protection and the accountability of entities within the international legal system, these shou

  12. Legal Issues in the Use of Student Test Scores and Value-Added Models (VAM) to Determine Educational Quality

    Science.gov (United States)

    Pullin, Diana

    2013-01-01

    A growing number of states and local schools across the country have adopted educator evaluation and accountability programs based on the use of student test scores and value-added models (VAM). A wide array of potential legal issues could arise from the implementation of these programs. This article uses legal analysis and social science evidence…

  13. Accounting: Accountants Need Verbal Skill Training

    Science.gov (United States)

    Whitaker, Bruce L.

    1978-01-01

    Verbal skills training is one aspect of accounting education not usually included in secondary and postsecondary accounting courses. The author discusses the need for verbal competency and methods of incorporating it into accounting courses, particularly a variation of the Keller plan of individualized instruction. (MF)

  14. Where there's a will. How to finance Medicare receivables--legally.

    Science.gov (United States)

    Reiss, J B; Di Cioccio, S J

    1991-10-01

    Although factoring transactions involving Medicare (and, in some states, Medicaid) receivables are prohibited by Medicare regulations, a healthcare organization can allow a lender to finance its Medicare receivables and still retain "ownership" of accounts until they are paid. An organization can convert Medicare receivables into cash if: A lender finances between 65 percent and 80 percent of certain "eligible" accounts receivable and takes a security interest in all (or some) of the organization's receivables; Payments on eligible accounts are sent to a designated lockbox account; An amount equal to the amount deposited in the lockbox account is regularly swept into another account (the collateral account); and Legal agreements are drawn up among the healthcare organization, the lender, and any other depository involved. An organization pursuing this financing method should understand the risks involved and prepare legal documents to offset these problems.

  15. 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.

  16. The curious case of legal translation

    Directory of Open Access Journals (Sweden)

    E. Cornelius

    2011-06-01

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

  17. Legal Scholarship as a Vocation.

    Science.gov (United States)

    Luban, David

    2001-01-01

    Explores the more purely theoretical side of the legal scholar's vocation, using Max Weber's text on the scholar's role titled "Science as a Vocation." Discusses the consequences of the tension between law schools' generalist "pretensions" and increasingly specialist character, and Weber's fact/value distinction. (EV)

  18. [Legal aspects of ritual circumcision].

    Science.gov (United States)

    Schreiber, M; Schott, G E; Rascher, W; Bender, A W

    2009-12-01

    Female circumcision (genital mutilation) is a criminal violation of human rights under German law. Even with consent of the person to be circumcised and/or her legal representative this procedure must not be carried out since a consent to female circumcision is unethical and therefore void. As much consent as there is on female circumcision the legal situation with ritual male circumcision is very unclear. In practice and unnoticed by the public male circumcision is carried out - be it for medical or ritual reasons - without deeper-going reflexions on the clearness of the medical indication or the legal situation with ritual circumcision. From the medical aspect there are big differences between female and male circumcision but also certain parallels. Various reasons, partly founded in prejudice and misinformation, make people refrain from regarding circumcision of boys also as illegal. Contrary to the prevailing opinion male circumcision also represents a bodily harm which a doctor can only carry out after a preoperative interview and with the consent of the affected person. Since ritual male circumcision does not serve the wellbeing of a child it is not possible for the parents to give their consent to the circumcision in lieu of the child. Male circumcision is only permitted if the child has given his consent and is thus only legally permitted if the child has reached an age at which he is mature enough to understand the meaning and extent of such an action which is hardly the case before he has completed his 16 (th) year.

  19. Legal Issues in Nursing Homes.

    Science.gov (United States)

    Kapp, Marshall B.

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

  20. Legal theology in imposed constitutionalism

    DEFF Research Database (Denmark)

    Abat Ninet, Antoni

    2017-01-01

    The focus of this paper is the question of legitimacy, and how can we consider legitimate an imposed constitution and the subsequent constitutional principles, practices and values that go hand-in-hand with the legal and political acculturation. Constitutional texts around the world are good...

  1. Legal restrictions and Investment Growth

    NARCIS (Netherlands)

    Lensink, B.W.; Scholtens, B.

    2007-01-01

    We analyze the impact of legal restrictions on investment growth at the firm level. With the help of a unique firm-level survey database, we analyze whether firm investments are related to the efficiency and quality of the judiciary. Furthermore, we analyze whether the investment behavior of large a

  2. Legal restrictions and investment growth

    NARCIS (Netherlands)

    Lensink, B.W.; Scholtens, B.

    2007-01-01

    We analyze the impact of legal restrictions on investment growth at the firm level. With the help of a unique firm-level survey database, we analyze whether firm investments are related to the efficiency and quality of the judiciary, Furthermore, we analyze whether the investment behavior of large a

  3. [The debate over drug legalization].

    Science.gov (United States)

    Babín Vich, Francisco de Asís

    2013-01-01

    The debate over drug legalization appears frequently in the media as a potential solution to issues such as drug trafficking and other problems related to drug use. In Spain, private consumption or even the production of small quantities of certain plants, whose active ingredients are considered illegal drugs, if clearly for own consumption are not practices criminalized by any law. In addition, a drug addict is considered a person who is ill. Although it has not always been like that even in the countries that have called for this debate, where at times the law prosecutes consumers. The population of our country, according to the views expressed in the opinion polls, prefer to increase preventive measures, foster the treatment freely assumed by drug addicts and make stricter the repression on drug trafficking. Therefore, when speaking of "legalization" we should be scrupulous with the semantics; legalize and decriminalize are not the same, it is not the same decriminalize consumption than decriminalize trafficking, neither is the same decriminalize private consumption than public consumption. Decriminalize private consumption is a fact in our country. Beyond this, we advocate for the strict need to analyze from a scientific perspective the hypothetical benefits that would result from drug legalization. Certainly, from the public health perspective, they are hard to find. We believe that the same logic applied to tobacco, increasing the restrictions on its use, is the path to follow with any addictive substance.

  4. Learned Treatise and Legal Reform

    DEFF Research Database (Denmark)

    Münster-Swendsen, Mia

    2010-01-01

    of the royal court from the time of the reign of Cnut the Great to the author's present. In Danish as well as international scholarship this deceptively simple text has frequently been treated either as a ‘law code' or ‘law book' in itself or as a reflection of actual legal practice. Yet here I will contend...

  5. Virtual Reality and Legal Education

    OpenAIRE

    Kiskinov, Vihar

    2014-01-01

    Report published in the Proceedings of the National Conference on "Education and Research in the Information Society", Plovdiv, May, 2014 The paper examines the impact of virtual reality on legal education. Association for the Development of the Information Society, Institute of Mathematics and Informatics Bulgarian Academy of Sciences, Plovdiv University "Paisii Hilendarski"

  6. Safeguards Accountability Network accountability and materials management

    Energy Technology Data Exchange (ETDEWEB)

    Carnival, G.J.; Meredith, E.M.

    1985-01-01

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

  7. THE NEW CHALLENGES OF PUBLIC INSTITUTIONS ACCOUNTING

    Directory of Open Access Journals (Sweden)

    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.

  8. A partnership approach to learning about accountability.

    Science.gov (United States)

    Plant, Nigel; Pitt, Richard; Troke, Ben

    Clinicians and healthcare providers are frequently reminded that they are 'accountable' practitioners - but what is the definition of accountability, and how does it apply in a practical and legal context? To clarify these issues, the University of Nottingham School of Nursing has formed a partnership with Browne Jacobson Solicitors. Together they have developed a 7-stage training programme for nursing students which covers the key aspects of accountability, including ethical concepts, the law of negligence, and scenario-based training on being called as a witness in an investigation. This article introduces the implications of accountability and describes the structure and syllabus of the programme, including participants' feedback on the benefits of the experience.

  9. Analysis of Fuzzy Words in Legal English

    Institute of Scientific and Technical Information of China (English)

    赵波

    2015-01-01

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

  10. [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.

  11. Legal issues in clinical nursing education.

    Science.gov (United States)

    Patton, Carla Wheeler; Lewallen, Lynne Porter

    2015-01-01

    Nurse educators are concerned about legal implications of teaching students in clinical settings. Although literature is available about legal issues in working with students in the classroom, there is little recent information on clinical nursing faculty's legal liability when working with students and ways to reduce the risk of becoming involved in a lawsuit. This article discusses the major issues in clinical settings that contribute to lawsuits against faculty and offers suggestions to reduce legal liability with students in clinical settings.

  12. Legal Knowledge and Agility in Public Administration

    NARCIS (Netherlands)

    A. Boer; T. van Engers

    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,

  13. Prospective Educators' Knowledge of Children's Legal Rights.

    Science.gov (United States)

    Mcloughlin, Caven S.; And Others

    1983-01-01

    Prospective educators' knowledge of children's legal rights in several areas was assessed. Results indicated limited legal knowledge and some misconceptions about the law. The need for colleges of education to adapt their curricula to include legal issues is discussed. (Author/DWH)

  14. 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…

  15. A Storytelling Learning Model for Legal Education

    Science.gov (United States)

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

    2014-01-01

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

  16. The Multiplication Effect of Legal Insurance

    NARCIS (Netherlands)

    J. 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 insur

  17. 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…

  18. Legal reality of Russia: constants and variables

    Directory of Open Access Journals (Sweden)

    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

  19. Legal Doctrinal Scholarship and Interdisciplinary Engagement

    NARCIS (Netherlands)

    M. Bodig (Matyas)

    2015-01-01

    textabstractThe paper offers a legal theoretical analysis of the disciplinary character of the contemporary practice of legal scholarship. It is assumed that the challenges of interdisciplinary engagement are particularly revealing about the nature of legal scholarship. The paper argues for an

  20. 34 CFR 85.965 - Legal proceedings.

    Science.gov (United States)

    2010-07-01

    ... 34 Education 1 2010-07-01 2010-07-01 false Legal proceedings. 85.965 Section 85.965 Education...) Definitions § 85.965 Legal proceedings. Legal proceedings means any criminal proceeding or any civil judicial proceeding, including a proceeding under the Program Fraud Civil Remedies Act (31 U.S.C. 3801-3812), to...

  1. 29 CFR 1471.965 - Legal proceedings.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 4 2010-07-01 2010-07-01 false Legal proceedings. 1471.965 Section 1471.965 Labor... AND SUSPENSION (NONPROCUREMENT) Definitions § 1471.965 Legal proceedings. Legal proceedings means any criminal proceeding or any civil judicial proceeding, including a proceeding under the Program Fraud...

  2. 22 CFR 1006.965 - Legal proceedings.

    Science.gov (United States)

    2010-04-01

    ... 22 Foreign Relations 2 2010-04-01 2010-04-01 true Legal proceedings. 1006.965 Section 1006.965...) Definitions § 1006.965 Legal proceedings. Legal proceedings means any criminal proceeding or any civil judicial proceeding, including a proceeding under the Program Fraud Civil Remedies Act (31 U.S.C....

  3. 2 CFR 180.965 - Legal proceedings.

    Science.gov (United States)

    2010-01-01

    ... 2 Grants and Agreements 1 2010-01-01 2010-01-01 false Legal proceedings. 180.965 Section 180.965... § 180.965 Legal proceedings. Legal proceedings means any criminal proceeding or any civil judicial proceeding, including a proceeding under the Program Fraud Civil Remedies Act (31 U.S.C. 3801-3812), to...

  4. 7 CFR 3017.965 - Legal proceedings.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Legal proceedings. 3017.965 Section 3017.965... Legal proceedings. Legal proceedings means any criminal proceeding or any civil judicial proceeding, including a proceeding under the Program Fraud Civil Remedies Act (31 U.S.C. 3801-3812), to which...

  5. 21 CFR 1404.965 - Legal proceedings.

    Science.gov (United States)

    2010-04-01

    ... 21 Food and Drugs 9 2010-04-01 2010-04-01 false Legal proceedings. 1404.965 Section 1404.965 Food... (NONPROCUREMENT) Definitions § 1404.965 Legal proceedings. Legal proceedings means any criminal proceeding or any civil judicial proceeding, including a proceeding under the Program Fraud Civil Remedies Act (31...

  6. 22 CFR 1508.965 - Legal proceedings.

    Science.gov (United States)

    2010-04-01

    ... 22 Foreign Relations 2 2010-04-01 2010-04-01 true Legal proceedings. 1508.965 Section 1508.965...) Definitions § 1508.965 Legal proceedings. Legal proceedings means any criminal proceeding or any civil judicial proceeding, including a proceeding under the Program Fraud Civil Remedies Act (31 U.S.C....

  7. 28 CFR 0.13 - Legal proceedings.

    Science.gov (United States)

    2010-07-01

    ... 28 Judicial Administration 1 2010-07-01 2010-07-01 false Legal proceedings. 0.13 Section 0.13... Attorney General § 0.13 Legal proceedings. (a) Each Assistant Attorney General and Deputy Assistant... to conduct any legal proceeding, civil or criminal, including grand jury proceedings and...

  8. 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...

  9. The analysis and evaluation of legal argumentation: approaches from legal theory and argumentation theory

    NARCIS (Netherlands)

    Feteris, E.; Kloosterhuis, H.

    2009-01-01

    In the past thirty years legal argumentation has become an important interdisciplinary field of interest. The study of legal argumentation draws its data, assumptions and methods from disciplines such as legal theory, legal philosophy, logic, argumentation theory, rhetoric, linguistics, literary the

  10. 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.

  11. DOCTRINAL BASICS OF THE LEGAL TECHNIQUE: COMPARATIVE ANALYSIS WITHIN THE EUROPEAN LEGAL FRAMEWORK

    Directory of Open Access Journals (Sweden)

    Alexander Malko

    2014-07-01

    Full Text Available The legal technique was initially developed as a kind of “interpreter” for the legislative will in the legal language using a specific ingenuity of legal engineering. Historically, the theoretical base of the legal technique was formed on a phased basis, essentially stimulated by state reforms, social transformations, and active legislation systematization. It should be mentioned here that legal technique is a distinctive category reflecting the political, economic, and legal situation in the historical period of a certain state development, but being extra-national in itself.The resource harmonization of the legal technique within the European legal framework means norm-setting regulations, coordination, and elaboration of common recommendations for the European countries. The cooperation in the legal technique standards harmonization will require the all-European cooperation to the new level as far as legal standards, human rights, democratic development, legitimacy and cultural cooperation are concerned.

  12. Civil Rights of Foreigners in Private Legal Relations

    Directory of Open Access Journals (Sweden)

    Dukagjin Leka

    2016-03-01

    Full Text Available The movement of people, goods, money, intellectual property and ideas, nowadays is a normal phenomenon and important characteristic of the contemporary world, and certainly would be characteristic for the future, even in a greater extent, when we consider the fact that globalization today is one of the phenomena that has swept across the globe. Knowing the fact that the intensification of legal relations with a foreign element as to the type and for the content imposes various problems of law, which greatly appears repeatedly and stretches in a new form and new dimension, so today in terms of development contemporary society in general, there are no legal areas where no foreign element appears. For this reason, taking into account the development and intensification of legal relations with a foreign element, especially in the late twentieth century, with the dissolution of a significant number of countries and the creation of new states there are new situations created, which seek diverse solutions that would answer the interests of legal entities, which should be in accordance with the principles of the international community and for this reason a study of this topic will be analyzed.

  13. THE FISCAL ANTI-FRAUD CONTROL. LEGAL REGIME

    Directory of Open Access Journals (Sweden)

    Rada POSTOLACHE

    2014-05-01

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

  14. Delphi Accounts Receivable Module -

    Data.gov (United States)

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

  15. Legal issues in radon affairs

    Energy Technology Data Exchange (ETDEWEB)

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

    1999-12-01

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

  16. Digital Identity - The Legal Person?

    Science.gov (United States)

    Sullivan, Clare

    This paper examines the concept of digital identity which the author asserts is now evident in the United Kingdom as a consequence of the Identity Cards Act (UK) 2006 and the National Identity Scheme it establishes. The nature and functions of the concept, particularly the set of information which constitutes an individual’s transactional identity, are examined. The paper then considers the central question of who, or what, is the legal person in a transaction i.e. who or what enters into legal relations. The analysis presents some intriguing results which were almost certainly not envisaged by the legislature. The implications extend beyond the United Kingdom to similar schemes in other jurisdictions, and to countries, like Australia, which may implement such a scheme.

  17. Legal briefing: Healthcare ethics committees.

    Science.gov (United States)

    Pope, Thaddeus Mason

    2011-01-01

    This issue's "Legal Briefing" column covers recent legal developments involving institutional healthcare ethics committees. This topic has been the subject of recent articles in JCE. Healthcare ethics committees have also recently been the subject of significant public policy attention. Disturbingly, Bobby Schindler and others have described ethics committees as "death panels." But most of the recent attention has been positive. Over the past several months, legislatures and courts have expanded the use of ethics committees and clarified their roles concerning both end-of-life treatment and other issues. These developments are usefully grouped into the following eight categories: 1. Existence and availability. 2. Membership and composition. 3. Operating procedures. 4. Advisory roles. 5. Decision-making and gate-keeping roles. 6. Confidentiality. 7. Immunity. 8. Litigation and court cases.

  18. Legal issues in radon affairs

    Energy Technology Data Exchange (ETDEWEB)

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

    1999-12-01

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

  19. Mediation in Legal English Teaching

    Directory of Open Access Journals (Sweden)

    Chovancová Barbora

    2016-06-01

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

  20. 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.

  1. Legal Rights for Criminal Minors

    Institute of Scientific and Technical Information of China (English)

    2000-01-01

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

  2. Prospects of ASEAN Legal Cooperation

    OpenAIRE

    Agus Riyanto

    2016-01-01

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

  3. Surrogacy: Ethical and Legal Issues

    Directory of Open Access Journals (Sweden)

    Pikee Saxena

    2012-01-01

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

  4. Legal Liability in Environmental Law

    Directory of Open Access Journals (Sweden)

    Ion RUSU

    2011-11-01

    Full Text Available As a member of the European Union and of other regional and world organizations responsible for global environmental protection, Romania has adopted internally a set of measures aimed at protecting the environment. In this paper we conducted a general review of the developments of the way of legal defense of the most important environmental values at international and national level, with an emphasis on internal legal rules. We also examined briefly the civil, administrative, and criminal liability of individual and legal entity that violates the current environmental laws. Our research regards the means by which there are protected by the rules of law the main values of the environment, by examination and critical remarks. The results of the research presented at the conclusions, highlight the need to harmonize the national legislation with the European one and the need to amend and supplement the New Criminal Code with a special chapter covering major environmental offenses. The study is useful for those who carry out their activity in this domain, especially professors and students of the law faculty

  5. How "accountable" are accountable care organizations?

    Science.gov (United States)

    Addicott, Rachael; Shortell, Stephen M

    2014-01-01

    The establishment of accountable care organizations (ACOs) in the Affordable Care Act (ACA) was intended to support both cost savings and high-quality care. However, a key challenge will be to ensure that governance and accountability mechanisms are sufficient to support those twin ambitions. This exploratory study considers how recently developed ACOs have established governance structures and accountability mechanisms, particularly focusing on attempts at collaborative accountability and shared governance arrangements. Four case studies of ACOs across the United States were undertaken, with data collected throughout 2012. These involved 34 semistructured interviews with ACO administrative and clinical leaders, observation of nine meetings, and a review of documentary materials from each ACO. We identified very few examples of physicians being held to account as a collective and therefore only limited evidence of collaborative accountability impacting on behavior change. However, ACO leaders do have many mechanisms available to stimulate change across physicians. The challenge is to determine governance structure(s) and accountability mechanisms that facilitate the most effective combination of approaches, measures, incentives, and sanctions to achieve the goals of more accountable care. Accountability structures and processes will need to be tailored to local membership composition, historical evolution, and current stage of development. There are also some common lessons to be drawn. Shared goals and incentives should be reflected through performance criteria. It is important to align measures and thresholds across payers to ensure ACOs are not unnecessarily burdened or compromised by reporting on different and potentially disjointed measures. Finally, emphasis needs to be placed on the importance of credible, transparent data. This exploratory study provides early evidence regarding how ACOs are establishing their governance and accountability arrangements and

  6. 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…

  7. 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…

  8. Reactions to youth crime: perceptions of accountability and competency.

    Science.gov (United States)

    Ghetti, S; Redlich, A D

    2001-01-01

    Recent changes in juvenile justice policies have stimulated debate among legal professionals and social scientists. As such, public opinion concerning juvenile offenders is an important and timely topic for empirical study. In the present study, respondents read a scenario about a juvenile who committed a crime, and then decided on a sentence and rated perceptions of the juvenile's accountability and legal competence. Four between-subject factors were manipulated: age of the defendant (11 versus 14 versus 17 years), type of crime (shooting versus arson), crime outcome (victim injured versus died), and time delay between the instigating incident and the crime (immediately versus one day). The type and outcome of the crime were major motivating factors in sentencing decisions and perceptions of legal competence, and, although younger offenders were seen as less accountable and less competent than older offenders, sentence allocation and attitudes towards punishment were not significantly affected by offender age.

  9. A Harmonious Accounting Duo?

    Science.gov (United States)

    Schapperle, Robert F.; Hardiman, Patrick F.

    1992-01-01

    Accountants have urged "harmonization" of standards between the Governmental Accounting Standards Board and the Financial Accounting Standards Board, recommending similar reporting of like transactions. However, varying display of similar accounting events does not necessarily indicate disharmony. The potential for problems because of…

  10. Fair value accounting

    OpenAIRE

    Shamkuts, Volha, 1977-

    2010-01-01

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

  11. Assessing in financial account

    OpenAIRE

    VACKOVÁ, Lenka

    2011-01-01

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

  12. 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.

  13. 18 CFR 367.22 - Accounting for asset retirement obligations.

    Science.gov (United States)

    2010-04-01

    ... amount recognized for the liability and an associated asset retirement cost must be stated at the fair value of the asset retirement obligation in the period in which the obligation is incurred. (b) The... measurement changes to the initial liability for the legal obligation recorded in account 230, Asset...

  14. Safeguards Accountability Network accountability and materials management

    Energy Technology Data Exchange (ETDEWEB)

    Carnival, G.J.; Meredith, E.M.

    1985-01-01

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

  15. 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.

  16. Accountability in Health Care

    DEFF Research Database (Denmark)

    Vrangbæk, Karsten; Byrkjeflot, Haldor

    2016-01-01

    The debate on accountability within the public sector has been lively in the past decade. Significant progress has been made in developing conceptual frameworks and typologies for characterizing different features and functions of accountability. However, there is a lack of sector specific...... adjustment of such frameworks. In this article we present a framework for analyzing accountability within health care. The paper makes use of the concept of "accountability regime" to signify the combination of different accountability forms, directions and functions at any given point in time. We show...... that reforms can introduce new forms of accountability, change existing accountability relations or change the relative importance of different accountability forms. They may also change the dominant direction and shift the balance between different functions of accountability. We further suggest...

  17. The legal self: executive processes and legal theory.

    Science.gov (United States)

    Hirstein, William; Sifferd, Katrina

    2011-03-01

    When laws or legal principles mention mental states such as intentions to form a contract, knowledge of risk, or purposely causing a death, what parts of the brain are they speaking about? We argue here that these principles are tacitly directed at our prefrontal executive processes. Our current best theories of consciousness portray it as a workspace in which executive processes operate, but what is important to the law is what is done with the workspace content rather than the content itself. This makes executive processes more important to the law than consciousness, since they are responsible for channelling conscious decision-making into intentions and actions, or inhibiting action. We provide a summary of the current state of our knowledge about executive processes, which consists primarily of information about which portions of the prefrontal lobes perform which executive processes. Then we describe several examples in which legal principles can be understood as tacitly singling out executive processes, including principles regarding defendants' intentions or plans to commit crimes and their awareness that certain facts are the case (for instance, that a gun is loaded), as well as excusatory principles which result in lesser responsibility for those who are juveniles, mentally ill, sleepwalking, hypnotized, or who suffer from psychopathy. Copyright © 2010 Elsevier Inc. All rights reserved.

  18. Cannabis Use When it's Legal

    OpenAIRE

    J. C. VAN OURS

    2005-01-01

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

  19. Learned Treatise and Legal Reform

    DEFF Research Database (Denmark)

    Münster-Swendsen, Mia

    2010-01-01

      The aim of this paper is to shed new light on a central, yet much misunderstood source from the initial stage in the process of the codification of Danish law. On the literal level, the Lex castrensis, written in the 1180s, represents a description of changes in the internal jurisdiction...... of the royal court from the time of the reign of Cnut the Great to the author's present. In Danish as well as international scholarship this deceptively simple text has frequently been treated either as a ‘law code' or ‘law book' in itself or as a reflection of actual legal practice. Yet here I will contend...

  20. Cannabis Use When it's Legal

    OpenAIRE

    Ours, J. C. van

    2005-01-01

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

  1. Harmonisation of agricultural accounting

    Directory of Open Access Journals (Sweden)

    Jaroslav Sedláček

    2007-01-01

    Full Text Available This paper deals with the accounting of the biological assets. There are described two approaches: Czech and international. The International Accounting Standards are emulative of more authentic presentment of economic processes in agricultural activities than Czech accounting legislation. From the comparison the both approaches accrued some differences, which can influent the financial statements of enterprises. The causation of main difference appears an application of fair value, which is prescribed for biological assets in international accounting standards. In international accounting standards is preferred principle of fair and true view, while in Czech accounting is preferred prudence principle.

  2. THE CONCEPT OF THE LEGAL REGIME OF HIGH RISK REAL ESTATE

    Directory of Open Access Journals (Sweden)

    Abramov V. V.

    2015-03-01

    Full Text Available The identity of the property of high risk to the objects of civil rights has been proved in the article. No doubt that there is a necessity of separation of static and dynamic units in the civil-law mode of real things of increased risk. However, currently these components are not sufficient for full civil and legal characteristics. Suggestions for improving the structure of the real objects of civil rights are proposed by the author. The article considers the civil-law regime of real estate of high risk as a legal phenomenon of a systemic nature. Risk is a system element of the legal regime of particularly dangerous real estate. Different types of risks in the content of the legal regime of these things are interconnected in a close relationship. The value of the category of "risk" in the legal regime is associated with compensation for damage caused by its operation. Another part of the problem is associated with civil-legal regulation of property to such objects of civil law. The author's understanding of the structural elements of a civil-law regime of such things and their interrelations is proposed. This representation of the structure of civil-legal regime of immovable properties increased risk allows to take into account particular things as objects of civil rights in all sections of civil reality

  3. 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.

  4. TEACHING LEGAL ENGLISH AS A SECOND LANGUAGE

    Directory of Open Access Journals (Sweden)

    BADEA ELENA CODRUTA

    2012-05-01

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

  5. COMPUTER-ASSISTED ACCOUNTING

    Directory of Open Access Journals (Sweden)

    SORIN-CIPRIAN TEIUŞAN

    2009-01-01

    Full Text Available What is computer-assisted accounting? Where is the place and what is the role of the computer in the financial-accounting activity? What is the position and importance of the computer in the accountant’s activity? All these are questions that require scientific research in order to find the answers. The paper approaches the issue of the support granted to the accountant to organize and manage the accounting activity by the computer. Starting from the notions of accounting and computer, the concept of computer-assisted accounting is introduced, it has a general character and it refers to the accounting performed with the help of the computer or using the computer to automate the procedures performed by the person who is doing the accounting activity; this is a concept used to define the computer applications of the accounting activity. The arguments regarding the use of the computer to assist accounting targets the accounting informatization, the automating of the financial-accounting activities and the endowment with modern technology of the contemporary accounting.

  6. The Impact of Legalized Abortion on Crime

    OpenAIRE

    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...

  7. CHILD LABOR ABUSE: LEGAL ASPECTS

    Directory of Open Access Journals (Sweden)

    Darko Majhoshev

    2016-01-01

    Full Text Available The paper addresses the problem of child labor and ways of protection from child labor abuse. Child labor is a negative social phenomenon that is widespread throughout the world, and also in Republic of Macedonia. International and national institutions and organizations are making serious efforts to eradicate this negative phenomenon, through the adoption of numerous international legal instruments (conventions, recommendations, declarations, etc.. Child labor as a phenomenon refers to the employment of children in any work that deprives children of their childhood, interferes with their ability of education, and that is socially, mentally, physically, or morally dangerous and harmful. All international organizations define this practice as exploitative and destructive to the development of the whole society. With international legal instruments of the UN, ILO, Council of Europe and the EU child labor is strictly prohibited. There are some important differences which exist between the many kinds of work that is done by children. Some of them are demanding and difficult, others are hazardous and morally reprehensible. Children are doing a very wide range of activities and tasks when they work.

  8. [Legal aspects of mineral waters].

    Science.gov (United States)

    Callipo, C

    1976-01-01

    The Author takes up the subject of the report in order to carry out a comprehensive legal recognition of the mineral water regulations in Italy and emphasizes that in this field the results of scientific conclusions, or rather of the various scientific branches (medical hydrology, microbiology, chemics, hydrogeology, medical clinics, pharmacology, etc.) supply a cognitive support to the legislator and the substantial contents to the legal standards. He therefore illustrates the two main outlines of the rules, i.e. the hygienic sanitary one and the mineral one: such lay-out is subsequently related to the implementation of the Regions on one hand and to the enforcement of CEE-rules on the other. This has led to the fact that the hygienic-sanitary legislation was confirmed to the State while the mineral one was transferred to the Regions. After having shown up contrasts and expressed the necessity of clearness and uniformity of rules and criteria, the Author connects these requirements mainly with the implementation of hygienic-sanitary surveillance and consequently with the evaluation of the banal bacterical contents under the point of view of merit--i.e. the rules should include the probative results of science--as well as from a point of view of coordinated allotments of competence by the various organisms.

  9. Minors and Sexting: Legal Implications.

    Science.gov (United States)

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

    2016-03-01

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

  10. Investigating legal aspects of cyberbullying.

    Science.gov (United States)

    Paul, Simone; Smith, Peter K; Blumberg, Herbert H

    2012-11-01

    In the UK schools are required by law to protect students from bullying; the responsibility of teachers to govern such behaviour has been extended outside the school setting to include cyberbullying. In this investigation, cyberbullying in secondary education is explored from the student perspective using a qualitative method of enquiry. Reported awareness and understanding about the legal aspects of cyberbullying are investigated; consideration is given to legislation, cybercrime, children's rights, school sanctions and safeguarding responsibilities. A total of 197 male and female students aged between 11 and 14 years old participated. Despite the availability of information on guidelines and legislation at national, local, and school level, this does not appear to have reached ground level of the individual student. There is a considerable gap between what students should know and what they report to be aware of with regard to legal aspects of cyberbullying. To address concerns of keeping up with the pace of change in cyberbullying, a collaborative approach is required with young people and adults sharing expertise.

  11. [Drugs legalization and public health].

    Science.gov (United States)

    Laranjeira, Ronaldo

    2010-05-01

    The objective of this article is to: (1) evaluate the rationality and opportunity of this debate; (2) try to establish links with legal drugs; (3) evaluate the available data on the effect of legalization of a drug; and (4) propose an alternative drug police based on clear objectives to be reached; (5) describe how Sweden is dealing with the theme of drugs restriction as a social care. Methodologically the text constitutes in a summary of readings and elaborations of the author, placed to incite a discussion. It is concluded that four aspects need to be taken into consideration when a drug police of a country is analyzed, they are: (1) external factors influence the police: international agreements, health and social assistance police, individual rights, authority and autonomy of physicians and other professionals; (2) the objective established influence formal polices and its implementation; (3) the symbolic influence that excels the implementation. Influent people make declarations that strongly reach the legitimacy and adhesion to actions; (4) formal polices and their implementation receive direct influence to socially perceived damages by the drugs use, which could be independent of the real level of its use in a determined society.

  12. BITCOIN - BETWEEN LEGAL AND INFORMAL

    Directory of Open Access Journals (Sweden)

    Loredana MAFTEI

    2014-09-01

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

  13. TIME MANAGEMENT FOR ACCOUNTANTS

    Directory of Open Access Journals (Sweden)

    Cristina Elena BIGIOI

    2016-06-01

    Full Text Available Time is money. Every accountant knows that. In our country, the taxes are changing frequently. The accountants have to update their fiscal knowledge. The purpose of the article is to find how the accountants manage their time, taking into consideration the number of fiscal declarations and the fiscal changes. In this article we present some ways to improve time management for accountants.

  14. Making Collaborative Innovation Accountable

    DEFF Research Database (Denmark)

    Sørensen, Eva

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

  15. ACCOUNTING AUTOMATIONS RISKS

    OpenAIRE

    Муравський, В. В.; Хома, Н. Г.

    2015-01-01

    Accountant accepts active voice in organization of the automated account in the conditions of the informative systems introduction in enterprise activity. Effective accounting automation needs identification and warning of organizational risks. Authors researched, classified and generalized the risks of introduction of the informative accounting systems. The ways of liquidation of the organizational risks sources andminimization of their consequences are gives. The method of the effective con...

  16. Developing Evaluation Skills with Legal Translation Trainees

    Directory of Open Access Journals (Sweden)

    Vîlceanu Titela

    2015-12-01

    Full Text Available Axiomatically, translation is twofold: an activity/process (more accurately designated by the term translating and a product (the term translation can be restricted to the product. It seems that the product dimension has gained increased importance, being the most visible part of translation as market-driven, design-oriented, precise and measurable - complying with specifications. Translation engenders a sequence: identification of text type and of end users’ needs (experts or non-experts in the field, evaluation of the complexity of the source text via global reading, followed by a close reading of its parts, the translating of the document, the translator’s checking of final version, editing and proofreading. The translator’s choices are accountable in point of cost-effectiveness (efficiency and effectiveness. Therefore, the legal translator should master the methodological toolkit, conceptual frame and related terminology, and adopt an inward-looking perspective (intuition, subjectivity, ingrained habits, insights deriving from his/her expertise and experience alongside an outward-looking one (working against objective criteria, standards of quality, benchmarks, etc.

  17. 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.

  18. The moral legalization analysis in our country

    Institute of Scientific and Technical Information of China (English)

    解小平

    2013-01-01

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

  19. METALINGUISTIC ESSENCE OF THE LEGAL DISCURSIVE SPACE

    Directory of Open Access Journals (Sweden)

    Tatiana Yurievna Panteleeva

    2015-01-01

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

  20. Attitudes towards drug legalization among drug users.

    Science.gov (United States)

    Trevino, Roberto A; Richard, Alan J

    2002-01-01

    Research shows that support for legalization of drugs varies significantly among different sociodemographic and political groups. Yet there is little research examining the degree of support for legalization of drugs among drug users. This paper examines how frequency and type of drug use affect the support for legalization of drugs after adjusting for the effects of political affiliation and sociodemographic characteristics. A sample of 188 drug users and non-drug users were asked whether they would support the legalization of marijuana, cocaine, and heroin. Respondents reported their use of marijuana, crack, cocaine, heroin, speedball, and/or methamphetamines during the previous 30 days. Support for legalization of drugs was analyzed by estimating three separate logistic regressions. The results showed that the support for the legalization of drugs depended on the definition of "drug user" and the type of drug. In general, however, the results showed that marijuana users were more likely to support legalizing marijuana, but they were less likely to support the legalization of cocaine and heroin. On the other hand, users of crack, cocaine, heroin, speedball, and/or methamphetamines were more likely to support legalizing all drugs including cocaine and heroin.

  1. 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....

  2. 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.

  3. Cash Advance Accounting: Accounting Regulations and Practices

    Directory of Open Access Journals (Sweden)

    Aristita Rotila

    2012-12-01

    Full Text Available It is known the fact that often the entities offer to staff or third parties certain amounts of money, in order to make payments for the entities, such sums being registered differently in the accounting as cash advances. In the case in which the advances are offered in a foreign currency, there is the problem of the exchange rate used when justifying the advance, for the conversion in lei of payments that were carried out. In this article we wanted to signal the effect that the exchange rate, used in the assessment for reflecting in the accounting operations concerning cash advance reimbursements in a foreign currency, has on the information presented in the financial statement. Therewith, we signal some aspects from the content of the accounting regulations, with reference at defining the cash advances, meaning, and the presentation in the balance sheet of cash advances, which, in our opinion, impose clarifications.

  4. The Accounting Capstone Problem

    Science.gov (United States)

    Elrod, Henry; Norris, J. T.

    2012-01-01

    Capstone courses in accounting programs bring students experiences integrating across the curriculum (University of Washington, 2005) and offer unique (Sanyal, 2003) and transformative experiences (Sill, Harward, & Cooper, 2009). Students take many accounting courses without preparing complete sets of financial statements. Accountants not only…

  5. Accounting Education in Crisis

    Science.gov (United States)

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

    2011-01-01

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

  6. Automated Accounting. Instructor Guide.

    Science.gov (United States)

    Moses, Duane R.

    This curriculum guide was developed to assist business instructors using Dac Easy Accounting College Edition Version 2.0 software in their accounting programs. The module consists of four units containing assignment sheets and job sheets designed to enable students to master competencies identified in the area of automated accounting. The first…

  7. Intelligent Accountability in Education

    Science.gov (United States)

    O'Neill, Onora

    2013-01-01

    Systems of accountability are "second order" ways of using evidence of the standard to which "first order" tasks are carried out for a great variety of purposes. However, more accountability is not always better, and processes of holding to account can impose high costs without securing substantial benefits. At their worst,…

  8. Dilemmas and Controversies Concerning the Heritage and Its Role on Accounting Stage

    Directory of Open Access Journals (Sweden)

    Iuliana Cenar

    2012-12-01

    Full Text Available Information is an abstraction, a product of intelligent knowledge but also a ubiquitous reality to which accounting contributes as well. In Romanian accounting, at the turn of the millennium, one of the "accounting controversies" was to have the heritage as its object, or more precisely conceptualizing this notion and reporting it on the subject of accounting. For radiographing the controversy, we considered as appropriate to deal with the following aspects: conceptualization and legal of the heritage features; the evolution of the perception on the use/non-use of the notion of heritage, implications of the legal framework for accounting organization and management after Romanian accounting reform on the perception of heritage, analysing the direction of tilting the balance of the views expressed by leaders of accounting in contemporary period. The effect of this investigation is, on the one hand, an image array of assets from an accounting and legal point of view, on the other hand identifying new research directions on this topic, namely accounting interference for marginal values of the heritage, accounting and legal expertise of non-property.

  9. The Responsibilities of Accountants

    OpenAIRE

    Ronald F Duska

    2005-01-01

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

  10. Accounting: "Balancing Out" the Accounting Program.

    Science.gov (United States)

    Babcock, Coleen

    1979-01-01

    The vocational accounting laboratory is a viable, meaningful educational experience for high school seniors, due to the uniqueness of its educational approach and the direct involvement of the professional and business community. A balance of experiences is provided to match individual needs and goals of students. (CT)

  11. PARADIGM OF ACCOUNTING CHANGE

    Directory of Open Access Journals (Sweden)

    Constanta Iacob

    2016-12-01

    Full Text Available The words and phrases swop with each other and the apparent stability of a word’s meaning sometimes change in time. This explains why the generic term of accounting is used when referring to the qualities attributed to accounting,but also when it comes to organizing financial accounting function within the entity, and when referring concretely to keeping a double record with its specific means, methods and tools specific, respectively seen as a technical accounting.Speaking about the qualities of accounting, but also about the organizational form it takes, we note that there is a manifold meaning of the word accounting, which is why the purpose of this article is to demonstrate that the paradigm shift aimed at a new set of rules and if the rules changes, then we can change the very purpose of accounting.

  12. Legal issues in neonatal nursing: considerations for staff nurses and advanced practice nurses.

    Science.gov (United States)

    Enzman Hagedorn, M I; Gardner, S L

    1999-01-01

    A neonatal nurse is a professional with special training, skill, and knowledge in the care of newborns and their families. The neonatal nurse is accountable to the patient, profession, and employer. Failure of the neonatal nurse to meet these obligations can result in liability in the profession, liability in the employment, a civil suit, or a criminal conviction. Regardless of the health care setting, professional nurses, whether at the bedside or in advanced practice, are morally, ethically, and legally accountable for their nursing judgments and actions. Although most nurses assume they will never be named in a lawsuit, and it is true that few are, their professional actions can be the focus of a suit. An overview of the legal implications found within neonatal nursing practice is presented. Two recent legal cases are presented and discussed to illustrate neonatal nursing and advanced practice liability.

  13. Knowledge translation at the macro level: legal and ethical considerations.

    Science.gov (United States)

    Larkin, Gregory Luke; Hamann, Cara J; Monico, Edward P; Degutis, Linda; Schuur, Jeremiah; Kantor, Walter; Graffeo, Charles S

    2007-11-01

    Macro-level legal and ethical issues play a significant role in the successful translation of knowledge into practice. The medicolegal milieu, in particular, can promote clinical inertia and stifle innovation. Embracing new clinical practice guidelines and best practice models has not protected physicians from superfluous torts; in some cases, emerging evidence has been used as the dagger of trial lawyers rather than the scalpel of physicians. Beyond the legal challenges are overarching justice issues that frame the broad goals of knowledge translation (KT) and technology diffusion. Optimal implementation of the latest evidence requires attention to be paid to the context of the candidate community and the key opinion leaders therein, characterized by the "8Ps" (public, patients, press, physicians, policy makers, private sector, payers, and public health). Ethical and equitable KT also accounts for the global burdens and benefits of implementing innovation such that disparities and gaps in health experienced by the least advantaged are prioritized. Researchers and thought leaders must attend to questions of fairness, economics, and legal risk when investigating ways to promote equity-oriented KT.

  14. Legal framework for food fortification

    DEFF Research Database (Denmark)

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

    2013-01-01

    the fortificants and fortification levels, as well as the food vehicles and the fortification procedures. In addition, it should ensure the commitment of policy makers and producers to fortification, regulate the costing, describe and ensure information and communication such as product labeling integrate social...... the potential success of food fortification strategies. The lessons from these experiences show that a mandatory approach to fortification, with costing, monitoring and enforcement, and social marketing clearly defined and well embedded in the legal framework and in the implementation structures, is the best......Food fortification is a cost-effective, powerful, and sustainable strategy to combat micronutrient deficiency, with the potential to reach large sections of the population with minimal cost and effort. However, the implementation of food fortification on a systematic and large scale, for instance...

  15. Legal framework for food fortification

    DEFF Research Database (Denmark)

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

    2013-01-01

    the fortificants and fortification levels, as well as the food vehicles and the fortification procedures. In addition, it should ensure the commitment of policy makers and producers to fortification, regulate the costing, describe and ensure information and communication such as product labeling integrate social...... the potential success of food fortification strategies. The lessons from these experiences show that a mandatory approach to fortification, with costing, monitoring and enforcement, and social marketing clearly defined and well embedded in the legal framework and in the implementation structures, is the best......Food fortification is a cost-effective, powerful, and sustainable strategy to combat micronutrient deficiency, with the potential to reach large sections of the population with minimal cost and effort. However, the implementation of food fortification on a systematic and large scale, for instance...

  16. Legal Translation Dictionaries for Learners

    DEFF Research Database (Denmark)

    Nielsen, Sandro

    2010-01-01

    . 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...... to treat one or few sub-fields extensively at the expense of the other sub-fields. Furthermore, Nord (2005), among others, shows that translation is not limited to terms but also concerns syntactic structures and genre conventions in the two cultures concerned and involves the use of various translation...... are used across sub-genres within the legal genre, e.g. contracts and statutes, so translators are likely to meet them relatively often and need to know how to translate them. Examples of relevant syntactic constructions are pre-modified syntagmas with a noun as the head word, and the use of inversion...

  17. Exploring Technological Frontiers: Autonomy in Legal Scholarship

    Science.gov (United States)

    Moses, Lyria Bennett

    2010-01-01

    In 1999, Barton Beebe critiqued a "golden age" of space law in the 1950s and 1960s in which obscure legal issues concerning space exploration and aliens were addressed. This article describes a more recent "golden age" in legal scholarship, namely that relating to virtual worlds such as World of Warcraft and Second Life. The author examines the…

  18. Cannabis use and support for cannabis legalization

    NARCIS (Netherlands)

    Palali, A. (Ali); van Ours, J.C. (Jan C.)

    2016-01-01

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

  19. The internationalization of law and legal education

    CERN Document Server

    Sellers, Mortimer; Sellers, Mortimer

    2013-01-01

    The internationalization of commerce and contemporary life has led to a globalization of legal standards and practices. The essays in this text explore this new reality and suggest ways in which the new legal order can be made more just and effective.

  20. Exploring Technological Frontiers: Autonomy in Legal Scholarship

    Science.gov (United States)

    Moses, Lyria Bennett

    2010-01-01

    In 1999, Barton Beebe critiqued a "golden age" of space law in the 1950s and 1960s in which obscure legal issues concerning space exploration and aliens were addressed. This article describes a more recent "golden age" in legal scholarship, namely that relating to virtual worlds such as World of Warcraft and Second Life. The author examines the…

  1. Cannabis use and support for cannabis legalization

    NARCIS (Netherlands)

    Palali, A. (Ali); J.C. van Ours (Jan)

    2016-01-01

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

  2. Expectancy and Professional Norms in Legal Translation

    DEFF Research Database (Denmark)

    Faber, Dorrit; Hjort-Pedersen, Mette

    2013-01-01

    into expectancy and professional norms, the study leads us to set up two assumptions about the existence of norms at the macro-strategic level that may impact on attitudes across members of different discourse communities within the legal domain. These norms, we believe, may be useful in legal translation...

  3. 5 CFR 919.965 - Legal proceedings.

    Science.gov (United States)

    2010-01-01

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

  4. Extracting legal arguments from forensic Bayesian networks

    NARCIS (Netherlands)

    Timmer, Sjoerd; Prakken, Hendrik; Meyer, John-Jules Charles; Renooij, Silja; Verheij, Bart

    2014-01-01

    Recent developments in the forensic sciences have confronted the field of legal reasoning with the new challenge of reasoning under uncertainty. Forensic results come with uncertainty and are described in terms of likelihood ratios and random match probabilities. The legal field is unfamiliar with n

  5. Cannabis use and support for cannabis legalization

    NARCIS (Netherlands)

    Palali, A. (Ali); J.C. van Ours (Jan)

    2016-01-01

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

  6. Cannabis use and support for cannabis legalization

    NARCIS (Netherlands)

    Palali, Ali; van Ours, Jan

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

  7. Death with Dignity: A Tripartite Legal Response

    Science.gov (United States)

    Leblang, Theodore Raymond

    1978-01-01

    This article provides a descriptive overview of the legal problems that attend medical treatment of the terminally ill patient as well as a careful analysis of the legal vehicles that have been offered in response to these problems--the living will, the antidysthanasia contract, and right to die legislation. (Author)

  8. 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....

  9. 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....

  10. 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

  11. Legal Issues for Mobile Servant Robots

    NARCIS (Netherlands)

    Fosch Villaronga, Eduard; Virk, Gurvinder S.; Rodic, Aleksandar; Borangiu, Theodor

    2017-01-01

    This paper identifies key legal issues which are emerging for Mobile Servant Robots (MSRs), a sub-type of Personal Care Robots (PCR) defined in ISO 13482. New cases are likely to be introduced in the market soon even though appropriate and specific binding legal regulations regarding MSRs are missin

  12. Traditional Festivals to Become Legal Holidays

    Institute of Scientific and Technical Information of China (English)

    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?

  13. Transformations of China's Legal System

    Institute of Scientific and Technical Information of China (English)

    2015-01-01

    FROM "rule of man" to "building a legal sys- tem," to "rule of law" and finally, to the "rule of the Constitution," the development of China's legal structure epitomizes its learning curve of state governance

  14. The Jeffersonian Vision of Legal Education.

    Science.gov (United States)

    Douglas, Davison M.

    2001-01-01

    Explores the Jeffersonian vision of legal education. Examines methods of training lawyers in colonial America, noting that colleges offered no such instruction. Considers Jefferson's vision of the role of education in sustaining a republican form of government and describes the implementation of his vision of legal education first at the college…

  15. American Legal Education and Professional Despair

    Science.gov (United States)

    French, David

    2011-01-01

    Lawyers are among the most unhappy, least respected wealthy people in America. There are, no doubt, many reasons for the morale crisis in the legal profession. After all, not many people like lawyers. Further, many aspects of legal work are objectively stressful. Litigation is rife with conflict even in the most courteous jurisdictions, and trials…

  16. Student Discipline: Legal, Empirical, and Educational Perspectives.

    Science.gov (United States)

    Harris, J. John, III, Ed.; Bennett, Christine, Ed.

    This book presents four perspectives on student discipline: legal and historical, empirical, educational, and futuristic. Part I examines the legal history of student discipline in papers by J. John Harris III, Richard E. Fields, and A. Reynaldo Contreras (Chapter 1); Richard E. Fields (Chapter 2); and David G. Carter, Sr. and Cynthia L. Jackson…

  17. Duties: Legal? Moral? Religious? or Social?

    Science.gov (United States)

    Blum, Ann

    1990-01-01

    Presents activities in which students are asked to (1) identify sources of duties affecting individual behavior; (2) define and give examples of legal, as well as social, religious and moral duties; (3) and compare social, religious, moral, and legal duties and discuss their relationships. (DB)

  18. The Legalization of the School Psychologists' World

    Science.gov (United States)

    Kirp, David L.; Kirp, Lauren M.

    1976-01-01

    Discusses the increasing tendency of legal rules to shape school psychologist's conduct. The article suggests that "the legalization of the school psychologist's world" may afford an opportunity to reshape, in more "nonformal" and collegial ways, relationships with other school professions, students, and parents. (Author)

  19. Cannabis use and support for cannabis legalization

    NARCIS (Netherlands)

    Palali, Ali; van Ours, Jan

    2016-01-01

    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 cann

  20. Legal Regulation Of Oil Production In Mexico

    Directory of Open Access Journals (Sweden)

    Pavel A. Byshkov

    2015-06-01

    Full Text Available In the article sources of legal regulation of production and public administration in the sphere of production of mineral energy resources by the legislation of Mexico are considered. Standards of the international legal acts, the Constitution of Mexico and the special industry legislation in the sphere of use of mineral resources are investigated.

  1. Introducing legal method when teaching stakeholder theory

    DEFF Research Database (Denmark)

    Buhmann, Karin

    2015-01-01

    : the Business & Human Rights regime from a UN Global Compact perspective; and mandatory CSR reporting. Supplying integrated teaching notes and generalising on the examples, we explain how legal method may help students of business ethics, organisation and management – future managers – in their analysis...... to the business ethics literature by explaining how legal method complements stakeholder theory for organisational practice....

  2. The political economy of legal knowledge

    Directory of Open Access Journals (Sweden)

    Daniel Bonilla

    2015-01-01

    Full Text Available The production, exchange and use of legal knowledge are subject to a political economy. These processes are governed by a series of rules and principles that determine the conditions allowing the creation, commerce and consumption of legal theories, doctrines and practices. Consequently, this political economy is not neutral; it constructs a specific subject of knowledge that acts within a particular space and time. Thus, this paper has two objectives. Firstly, it seeks to describe and analyze the political economy model that dominates our legal and political imagination. As such, it aims at examining the conceptual structure of what I call the free market of legal ideas model. Secondly, this paper aims at describing and analyzing an alternative model of political economy that would best ex- plain the real dynamics that regulate the generation, exchange, and use of legal knowledge. To achieve this objective, the paper highlights the conceptual structures that form what I call the colonial model of the production of legal knowledge. Therefore, the paper seeks to specify the subject of legal knowledge production established by these two models, as well as their concepts of time and space. Likewise, it seeks to specify the precise rules and principles that determine the ways in which these models imagine the production, exchange, and use of legal knowledge. 

  3. 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...

  4. 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…

  5. 29 CFR 98.965 - Legal proceedings.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Legal proceedings. 98.965 Section 98.965 Labor Office of the... proceedings. Legal proceedings means any criminal proceeding or any civil judicial proceeding, including a proceeding under the Program Fraud Civil Remedies Act (31 U.S.C. 3801-3812), to which the Federal...

  6. 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.

  7. MANAGER AND ACCOUNTING MANAGER - SIMILARITIES AND DIFFERENCES.

    Directory of Open Access Journals (Sweden)

    VIRGIL - ION POPOVICI

    2014-12-01

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

  8. 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...

  9. The Network of French Legal Codes

    CERN Document Server

    Mazzega, Pierre; Boulet, Romain; 10.1145/1568234.1568271

    2012-01-01

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

  10. A more coherent European wide legal language

    Directory of Open Access Journals (Sweden)

    Viola Heutger

    2004-03-01

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

  11. 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...... 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......, which seem to be beyond the scope of the Danish Planning Act. This paper deals with this problem through case studies and a legal analysis of present law. If the combination of the legally binding local plan and subsequent added requirements is misused, it will weaken the legal rights of the citizens...

  12. Brain death: legal obligations and the courts.

    Science.gov (United States)

    Burkle, Christopher M; Pope, Thaddeus M

    2015-04-01

    Brain death, or death determined by neurologic criteria, has been legally adopted in all U.S. states for decades. Despite its long-established history, a lack of clear understanding has led to disputes requiring a legal forum for resolution. Recently, physicians and hospitals across the country have been impacted by a growing number of disputes about brain death. The authors offer clinicians a historical perspective on the evolution of brain death as a legal cause of death in the United States. They then review the more common legal categories of disputes encountered, including representative court cases for each. This overview provides physicians with a general legal perspective on brain death so they may better appreciate the pertinent issues if and when later confronted.

  13. Reserva legal nacional: concepto y elementos

    Directory of Open Access Journals (Sweden)

    Loiralith Margarita Chirinos Portillo

    2013-01-01

    Full Text Available Este artículo de investigación tiene como objetivo general determinar la reserva legal nacional en la Constitución de la República Bolivariana de Venezuela de 1999. Se utiliza la estrategia de investigación documental y el método analítico. Las fuentes para la recolección de información corresponden a cinco ámbitos: constitucional, legal, sublegal, doctrinal y jurisprudencial. La reserva legal nacional se conceptúa como materias específicas de com- petencia nacional que por disposición constitucional o por congelación del rango legal requieren ser reguladas exclusivamente mediante actos jurídicos normativos de rango legal: la ley formal o el decreto con fuerza de ley propiamente dicho, con exclusión del acto jurídico normativo de rango sublegal: el reglamento ejecutivo.

  14. Emerging accounting trends accounting for leases.

    Science.gov (United States)

    Valletta, Robert; Huggins, Brian

    2010-12-01

    A new model for lease accounting can have a significant impact on hospitals and healthcare organizations. The new approach proposes a "right-of-use" model that involves complex estimates and significant administrative burden. Hospitals and health systems that draw heavily on lease arrangements should start preparing for the new approach now even though guidance and a final rule are not expected until mid-2011. This article highlights a number of considerations from the lessee point of view.

  15. The image of accountants

    DEFF Research Database (Denmark)

    Baldvinsdottir, Gudrun; Burns, John; Nørreklit, Hanne

    2009-01-01

    , and whether the image produced reflects a wide social change in society. Findings - It was found that in the 1970s and the 1980s the accountant was constructed as a responsible and rational person. In the 1990s, the accountant was presented as an instructed action man. However, in a recent advert...... the accountant appeared as a more hedonistic person. Overall, the changes observed reflect changes in wider social practice from modernity, through high modernity, to hyper-modernity. Research limitations/implications - The image of the accountants has implications for the development of the accounting...... profession. In particular, the move towards hyper-modernity, where empathy towards others and the virtues of self-discipline and fairness are not at stake, has implications for the trustworthiness of the accounting profession. Originality/value - Although there has been some research into the image...

  16. Accounting for Quality

    DEFF Research Database (Denmark)

    Pflueger, Dane

    2015-01-01

    Background Accounting-that is, standardized measurement, public reporting, performance evaluation and managerial control-is commonly seen to provide the core infrastructure for quality improvement in healthcare. Yet, accounting successfully for quality has been a problematic endeavor, often......, but that it would need to be understood and operationalized in new ways in order to contribute to this end. Proposals for this new way of advancing accounting are discussed. They include the cultivation of overlapping and even conflicting measures of quality, the evaluation of accounting regimes in terms of what...... producing dysfunctional effects. This has raised questions about the appropriate role for accounting in achieving quality improvement. This paper contributes to this debate by contrasting the specific way in which accounting is understood and operationalized for quality improvement in the UK National Health...

  17. Goals and Psychological Accounting

    DEFF Research Database (Denmark)

    Koch, Alexander Karl; Nafziger, Julia

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

  18. 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

  19. The Accountability Bind

    Directory of Open Access Journals (Sweden)

    Katrina Bulkley

    2001-10-01

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

  20. QUESTIONS TO REGULATORY FRAMEWORK ACCOUNTING AND FINANCIAL STATEMENTS UNDER IFRS

    Directory of Open Access Journals (Sweden)

    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.

  1. The criminal legal aid in China

    Directory of Open Access Journals (Sweden)

    Long Changhai

    2017-01-01

    Full Text Available УДК 347.965The subject of the article is the criminal legal aid in China.The main goal of this work is to introduce the current state of legal aid in criminal cases in China to Russian scholars and legal professionals.Results. Criminal Legal Aid in China appeared relatively recently, and in the last years of its operation was marked by a number of achievements and some problems. Legal assistance in criminal cases is an integral part of the institute of legal aid in China and plays an invalu-able role in ensuring due process, maintaining the balance between prosecution and de-fense, as well as in guaranteeing human rights. This study contains a general description of the current state of criminal legal aid in China, highlights inherent problems of this institu-tion and describes prospects of its development. This work is based on the Criminal Proce-dure Code of the PRC in version of 2013 year, and provides analysis of the Russian and Chi-nese special literature, Chinese law and practice, as well as the official Chinese statistics. The scope of legal assistance in criminal cases is extremely narrow, the funding is not enough, and the quality leaves much to be desired. These and other shortcomings already have become obstacles to the development of the Chinese criminal procedure law. Despite of a number of changes to the legal regulation of the institute in the 2013 edition of the PRC Criminal Procedure Code, a number of issues remained unresolved.Conclusions. The existing difficulties can be overcame by expanding the scope of legal aid, increase in funding and introduction of public defenders. To increase funding in the budgets proposed to establish minimum public funding of legal aid, to attract non-governmental and international funding, to strengthen control and to ensure openness and transparency of spending. To improve the quality of legal aid PRC government should rise up compensations for lawyers, introduce the institution of public

  2. 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.

  3. THE CONCEPT OF THE LEGAL REGIME OF REAL ESTATE HIGH RISK

    Directory of Open Access Journals (Sweden)

    Abramov V. V.

    2015-02-01

    Full Text Available The identity of the property increased risk to the objects of civil rights is proved in the article. No doubt the necessity of separation of static and dynamic units in the civil-law mode of real things of increased risk. However, currently these components are not sufficient for full civil and legal characteristics. Suggestions for improving the structure of the real objects of civil rights are proposed by the author. The article considers the civil-law regime of real estate high risk as a legal phenomenon of a systemic nature. Risk is a system element of the regime particularly dangerous real estate. Different types of risks in the content of the legal regime of these things are interconnected in a close relationship. Value category of "risk" in the legal regime associated with compensation for damage caused by its operation. Another part of the problem associated with civil-legal regulation of property rights to such objects of civil law. The author's understanding of the structural elements of a civil-law regime of such things and their interrelations is proposed. This representation of the structure of civil-legal regime of immovable properties increased risk allows to take into account particular things as objects of civil rights in all sections of civil reality

  4. Georgia : Accounting and Auditing

    OpenAIRE

    2007-01-01

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

  5. Internet accounting dictionaries

    DEFF Research Database (Denmark)

    Nielsen, Sandro; Mourier, Lise

    2005-01-01

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

  6. Accounting as an Engine

    DEFF Research Database (Denmark)

    Revellino, Silvana; Mouritsen, Jan

    2015-01-01

    This paper explores the relationships between calculative practices and innovative activities. It investigates how calculative practices such as accounting develop knowledge that functions as an engine (MacKenzie, 2006) for innovation. This is an attempt at exploring the role of accounting through...

  7. Deterrents to Accountability.

    Science.gov (United States)

    Hencley, Stephen P.

    This speech assesses potential deterrents to the implementation of accountability in education. The author divides these deterrents into (1) philosophical-ideological; humanist-behaviorist conflicts, individuality versus "techno-urban fascism," and accountability systems tied to the achievement of cognitive objectives at the lower end of Bloom's…

  8. The Choreography of Accountability

    Science.gov (United States)

    Webb, P. Taylor

    2006-01-01

    The prevailing performance discourse in education claims school improvements can be achieved through transparent accountability procedures. The article identifies how teachers generate performances of their work in order to satisfy accountability demands. By identifying sources of teachers' knowledge that produce choreographed performances, I…

  9. Accounting Faculty Internships

    Directory of Open Access Journals (Sweden)

    Jill Christopher

    2013-06-01

    Full Text Available Accounting professionals, business college accrediting bodies, and even accounting academics themselves acknowledge that there is a disconnect between academe and the rigors and requirements of the accounting profession. Among the suggestions proposed in the literature to reduce this gap is the faculty internship, where accounting faculty members work within the field as accountants. Heretofore, individual case studies report benefits of such internships that accrue to a variety of stakeholder groups beyond just the faculty intern and include the academic institution, students, and accounting profession through faculty internships. This research seeks wider support for these benefits. This descriptive study involved surveying a sample of accounting faculty members to get their opinions about the benefits and drawbacks of faculty internships, and to determine the level of use of faculty internships in accounting. In all, 128 usable responses were obtained, representing a 14.6% response rate. The results of this study reveal that although most faculty members acknowledge the benefits cited in the literature, too few take advantage of faculty internships.

  10. The Accountability Illusion: Kansas

    Science.gov (United States)

    Thomas B. Fordham Institute, 2009

    2009-01-01

    The intent of the No Child Left Behind (NCLB) Act of 2001 is to hold schools accountable for ensuring that all their students achieve mastery in reading and math, with a particular focus on groups that have traditionally been left behind. Under NCLB, states submit accountability plans to the U.S. Department of Education detailing the rules and…

  11. Indonesia : Accounting and Auditing

    OpenAIRE

    World Bank

    2011-01-01

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

  12. Towards ecosystem accounting

    NARCIS (Netherlands)

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

    2015-01-01

    Ecosystem accounting is an emerging field that aims to provide a consistent approach to analysing environment-economy interactions. One of the specific features of ecosystem accounting is the distinction between the capacity and the flow of ecosystem services. Ecohydrological modelling to support

  13. Bulgaria : Accounting and Auditing

    OpenAIRE

    World Bank

    2008-01-01

    An assessment of accounting and auditing practices in Bulgaria is a part of the World Bank and the International Monetary Fund (IMF) joint initiative on reports on the Observance of Standards and Codes (ROSC). The assessment focused on the strengths and weaknesses of the accounting and auditing environment that influences the quality of corporate financial reporting. It used the Internatio...

  14. The Evolution of Accountability

    Science.gov (United States)

    Webb, P. Taylor

    2011-01-01

    Campus 2020: Thinking ahead is a policy in British Columbia (BC), Canada, that attempted to hold universities accountable to performance. Within, I demonstrate how this Canadian articulation of educational accountability intended to develop "governmentality constellations" to control the university and regulate its knowledge output. This…

  15. PLATO IV Accountancy Index.

    Science.gov (United States)

    Pondy, Dorothy, Comp.

    The catalog was compiled to assist instructors in planning community college and university curricula using the 48 computer-assisted accountancy lessons available on PLATO IV (Programmed Logic for Automatic Teaching Operation) for first semester accounting courses. It contains information on lesson access, lists of acceptable abbreviations for…

  16. Public Accountancy Handbook.

    Science.gov (United States)

    New York State Education Dept., Albany. Office of the Professions.

    A reference guide to laws, rules, and regulations that govern public accountancy practice in New York State is presented. In addition to identifying licensing requirements/procedures for certified public accountants, general provisions of Title VIII of the Education Law are covered, along with state management, professional misconduct, and…

  17. Public Accountancy Handbook.

    Science.gov (United States)

    New York State Education Dept., Albany. Office of the Professions.

    A reference guide to laws, rules, and regulations that govern public accountancy practice in New York State is presented. In addition to identifying licensing requirements/procedures for certified public accountants, general provisions of Title VIII of the Education Law are covered, along with state management, professional misconduct, and…

  18. Accounting for Quality

    DEFF Research Database (Denmark)

    Pflueger, Dane

    2015-01-01

    Background Accounting-that is, standardized measurement, public reporting, performance evaluation and managerial control-is commonly seen to provide the core infrastructure for quality improvement in healthcare. Yet, accounting successfully for quality has been a problematic endeavor, often...... producing dysfunctional effects. This has raised questions about the appropriate role for accounting in achieving quality improvement. This paper contributes to this debate by contrasting the specific way in which accounting is understood and operationalized for quality improvement in the UK National Health...... Service (NHS) with findings from the broadly defined ‘social studies of accounting’ literature and illustrative examples. Discussion This paper highlights three significant differences between the way that accounting is understood to operate in the dominant health policy discourse and recent healthcare...

  19. Accounting and strategising

    DEFF Research Database (Denmark)

    Jørgensen, Brian; Messner, Martin

    2010-01-01

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

  20. Particularities of farm accounting

    Directory of Open Access Journals (Sweden)

    Lapteș, R.

    2012-01-01

    Full Text Available Nowadays, agriculture has become one of the most important fields of activity, significant funds being allotted within the EU budget to finance the European agriculture. In this context, organising the accounting of economic entities which carry out their activity in the agricultural sector has acquired new meanings. The goal of the present study is to bring into the light the particularities of the farm accounting on two levels: on the one hand, from the perspective of the international accounting referential and, on the other hand, in compliance with the national accounting regulations. The most important conclusion of this work is that, in post-1990 Romania, no interest was further manifested for the refinement of aspects specific to farm accounting.

  1. Accounting for Quality

    DEFF Research Database (Denmark)

    Pflueger, Dane

    2015-01-01

    Background Accounting-that is, standardized measurement, public reporting, performance evaluation and managerial control-is commonly seen to provide the core infrastructure for quality improvement in healthcare. Yet, accounting successfully for quality has been a problematic endeavor, often...... producing dysfunctional effects. This has raised questions about the appropriate role for accounting in achieving quality improvement. This paper contributes to this debate by contrasting the specific way in which accounting is understood and operationalized for quality improvement in the UK National Health...... Service (NHS) with findings from the broadly defined ‘social studies of accounting’ literature and illustrative examples. Discussion This paper highlights three significant differences between the way that accounting is understood to operate in the dominant health policy discourse and recent healthcare...

  2. Michel Troper and french legal realism

    Directory of Open Access Journals (Sweden)

    Ivan Glučina

    2016-09-01

    Full Text Available The name of Michel Troper has become an inevitable reference in constitutional law and legal theory textbooks. This author kick-started his academic career with a thesis on a subject of separation of powers, thus prolonging the tradition of numerous French legal scholars, namely, that of providing contemporary discernment of French classical constitutional doctrines. Charles Eisenmann innovative views on the necessity of displacing attention from the theories and to the process of emergence, forms and functioning of those theories have had a decisive influence on Troper's scientific development. His Nanterre period is when general legal theory becomes of his primary interest. In the same manner as his mentor before him, Troper perceives Kelsen's theoretical paradigm as a starting point and engages in a polemical dialogue with the ideas of the Viennese jurist, deciding to push his somewhat rudimentary theory of interpretation of law to its extreme consequences. Affiliating his theoretical enterprise to movements and schools of thought such as American, Scandinavian and, primarily, Italian legal realism, Troper elaborates his own theory of interpretation of law ( TRI which will promptly become notorious for its alleged radicality. In the subsequent period of his career, Troper introduces the theory of legal constraints ( TCJ, destined to enable him to preserve his loyalty to positivist epistemology while striving to amend the radicality of the TRI by mobilising the concept of a specific causality supposedly inherent both to the legal system and the legal agents' mindset.

  3. Multiculturalism and legal plurality in Australia

    Directory of Open Access Journals (Sweden)

    Justin Dabner

    2016-12-01

    Full Text Available The great multicultural experiment that is Australia has engendered a reconsideration of core values. Even the traditionally conservative legal system has not been immune. While the law remains anchored in its British Christian common-law traditions, the influence of other cultures and beliefs are emerging. Taking the term multiculturalism to encompass all cultures, including indigenous peoples as well as new comers, two instances of this are the partial accommodation of Indigenous customary law and a debate over the accommodation of Islamic law principles. The adoption of “foreign” legal concepts poses a dilemma for a liberal democratic society. On one hand, such a society might be expected to embrace wholesale legal plurality. However, there may be some foreign legal principles that are resisted on the basis that they are unacceptable to a free and equal society. The challenge is how to acknowledge the customary and religious laws of minorities whilst establishing one legal framework that applies to all, equally, and without discrimination and protects vulnerable parties. This article explores the implications for the legal system of a multicultural Australia. Taking the instances of Indigenous and Islamic law, it will be observed that legal plurality exists in Australia but largely in the shadows where the vulnerable of society lack protection. It proposes an institutional response that might help shine a light on these shadows.

  4. Developing an Ethical and Legal Interoperability Assessment Process for Retrospective Studies.

    Science.gov (United States)

    Tassé, Anne-Marie; Kirby, Emily; Fortier, Isabel

    2016-06-01

    The past decade has witnessed the creation of major international research consortia, aiming to facilitate the sharing of data from different studies to maximize health benefits. However, combining heterogeneous data across existing studies requires addressing issues related to both data harmonization and ethical and legal interoperability. This article proposes a rigorous interoperability assessment process to assess whether different data sets are sufficiently ethically and legally interoperable to allow for a given proposed research use. The methodology used to develop this process is based on a comprehensive analysis of the international ethical and legal framework governing the use of retrospective data in research, and includes the following steps: (I) finding existing processes; (II) comparing processes to identify similarities and differences and determining the limits of the "consistent whole"; (III) establishing common principles and procedures; and, (IV) changing or removing processes that do not contribute to the consistent whole. Each of these four steps were examined using step-specific methodologies, including (a) literature and policy reviews; (b) consultations with international ethical, legal and social implications (ELSI) experts; and (c) a case study piloting the proposed framework in an actual international research consortium. This assessment process takes into account key legal and ethical components such as consent, recontact, and waiver of consent. As a result, this analysis allows the development of a comprehensive filter used to verify the legal and ethical restrictions pertaining to a data set. This in turns helps in determining whether the given data set can to be used for a proposed research project, or is ethically and legally interoperable for use in research collaborations. By integrating this filter to the regular data access processes used by cohorts, not only will researchers be able to create virtual "mega-cohorts" of research

  5. Legal Assistance Preventive Law Series

    Science.gov (United States)

    1994-06-01

    reality and everyone is usually spending a lot more than he or he is making, it is often a question of haggling , discussion, bargaining and horse-trading...with you or using your account. However, if you live in a community property state (Arizona, California, Idaho, Louisiana, Nevada, New Mexico , Texas

  6. Dermatological legal claims in Japan.

    Science.gov (United States)

    Ogawa, Sachiko; Isogawa, Naoyuki; Ushiro, Shin; Ayuzawa, Junko; Furue, Masutaka

    2008-07-01

    Health-care safety management has recently been highlighted for patient safety. However, specialist-based risks in clinical settings have hardly been discussed in Japan so far. A review of dermatological legal claims may delineate these risks. This study examined court precedents from the databases "Courts in Japan" and LEX/DB. Thirty-four dermatology-related civil cases were found from 1968-2006. Of the 34 cases, 32 (94%) were judged and two (6%) were retried. Of these 32 cases, 11 (34%) were appealed to higher courts. Among the 34 litigations, the defendants of eight (23%) were dermatology specialists, 20 (59%) were non-dermatologists and six (18%) of unknown specialty. The defendants' negligence was determined at either level in court in 25 of the 34 cases. The negligence in these 25 cases was categorized into five groups: (i) delayed diagnosis (none); (ii) complication during diagnosis procedure (one, 4%); (iii) inappropriate treatment (nine, 36%); (iv) complication during treatment procedure (10, 40%); and (v) insufficient informed consent (five, 20%). The present study may help to improve strategies for health-care safety management in the dermatological field in Japan.

  7. Public Claims: A Legal Evaluation

    Directory of Open Access Journals (Sweden)

    Tamer Budak

    2011-04-01

    Full Text Available In order for a claim to exist, the host there has to be two parties. In case of public claims one of the parties is the state, special provincial administration and municipalities; while the debtor consists of the natural and legal persons. The definition of public claims is provided by The Procedure Law of Collection of Public Claims. One claims, the quality of the public claims not cause any, may be excluded from the scope of Law No. 6183. All the claims of public administration are not public claims. However, any private claim can have the security of a public claim. For this reason the criteria used to define a public claim differ. Arrangements, which can render a public claim a privileged claim, exist in the relevant Code. The aim of this study is to define the concept of public claim expressed in the relevant code and to determine the conditions under which a claim not stated in the Code can be considered a public claim in the light of court decisions.

  8. DRONE OPERATORS – LEGAL RESPONSIBILITY

    Directory of Open Access Journals (Sweden)

    Andrei-Alexandru STOICA

    2016-06-01

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

  9. 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

  10. INTERNATIONALLY LEGAL MEASURES TO COMBAT TERRORIST FINANCING

    Directory of Open Access Journals (Sweden)

    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.

  11. Introducing legal method when teaching stakeholder theory

    DEFF Research Database (Denmark)

    Buhmann, Karin

    2015-01-01

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

  12. " 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.

  13. Review of: Legal practice and cultural diversity

    DEFF Research Database (Denmark)

    Vinding, Niels Valdemar

    2010-01-01

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

  14. Management and cost accounting

    CERN Document Server

    Drury, Colin

    1992-01-01

    This third edition of a textbook on management and cost accounting features coverage of activity-based costing (ABC), advance manufacturing technologies (AMTs), JIT, MRP, target costing, life-cycle costing, strategic management accounting, total quality management and customer profitability analysis. Also included are revised and new end-of-chapter problems taken from past examination papers of CIMA, ACCA and ICAEW. There is increased reference to management accounting in practice, including many of the results of the author's CIMA sponsored survey, and greater emphasis on operational control and performance measurement.

  15. Accounting for productivity

    DEFF Research Database (Denmark)

    Aiyar, Shekhar; Dalgaard, Carl-Johan Lars

    2009-01-01

    The development accounting literature almost always assumes a Cobb-Douglas (CD) production function. However, if in reality the elasticity of substitution between capital and labor deviates substantially from 1, the assumption is invalid, potentially casting doubt on the commonly held view...... that factors of production are relatively unimportant in accounting for differences in labor productivity. We use international data on relative factor shares and capital-output ratios to formulate a number of tests for the validity of the CD assumption. We find that the CD specification performs reasonably...... well for the purposes of cross-country productivity accounting....

  16. Beyond safety accountability

    CERN Document Server

    Geller, E Scott

    2001-01-01

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

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

    DEFF Research Database (Denmark)

    Minssen, Timo; Schovsbo, Jens Hemmingsen

    2014-01-01

    This perspective article, which has is cuyrrently undergoing peer review by the medical journal “Personalized Medicine”, deals with the legal aspects of biobanking and points towards the concerns, interest, and choices that should be considered when establishing and operating a biobank. It focuses...... the legal framework for biobanking and in particular for the challenges posed by PM. We conclude that any decisions as to the design of the regulatory environment should follow a process that takes account of the values, hopes and concerns of all stakeholders involved. In particular, we stress...

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

    Directory of Open Access Journals (Sweden)

    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.

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

    DEFF Research Database (Denmark)

    Minssen, Timo; Schovsbo, Jens Hemmingsen

    2014-01-01

    out more specific legal problems that might occur throughout the various chronological stages of biobanking regarding consent obligations and intellectual property rights (IPR). After this we use an on-going interdisciplinary research project based at the University of Copenhagen (UCPH) to illustrate...... relating to intellectual property rights (IPRs)....... 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...

  20. La biblioteca pública en Medellín: un acercamiento a su contexto legal

    OpenAIRE

    Jaramillo, Orlanda; Montoya-Ríos, Mónica; Moncada-Patiño, Jose-Daniel; Vélez, Claudia

    2004-01-01

    A review and analysis of primary sources was the primary basis for exploring, from an historical and descriptive perspective, the legal issues that have undergirded the creation, development, and functioning of the public library. This study is part of the research project “History and Development of the Medellín Public Library in the Twentieth Century.” This article provides an account of the legal context of the public library, exploring in a general way legislation at the national level, a...

  1. Basic Financial Accounting

    DEFF Research Database (Denmark)

    Wiborg, Karsten

    This textbook on Basic Financial Accounting is targeted students in the economics studies at universities and business colleges having an introductory subject in the external dimension of the company's economic reporting, including bookkeeping, etc. The book includes the following subjects...

  2. Human Resource Accounting System

    Science.gov (United States)

    Cerullo, Michael J.

    1974-01-01

    Main objectives of human resource accounting systems are to satisfy the informational demands made by investors and by operating managers. The paper's main concern is with the internal uses of a human asset system. (Author)

  3. Valuation and creative accounting

    Directory of Open Access Journals (Sweden)

    Maria Madalina VOINEA

    2014-06-01

    Full Text Available This paper deals with the economic and financial valuation, that is the only type of valuation, based on a diagnosis and expertise, which has as objective to establish the market value of elements, whether goods or businesses, being a "orientation tool" for the economic operators on the market. There are specific means to measure value but there are also some mechanisms that can influence the value obtained, from the category of creative accounting. Creative accounting occurs due to human intervention and even the most advanced accounting systems are not able to do this due to the lack of reasoning. There must be also assumed that it is possible that these creative accounting techniques may be caused by a simple mistake and not necessarily with the intention of manipulating the financial results and reports. The aim of the paper is to see how specific element valuation can influence the general one, namely the value of a company.

  4. Basic Financial Accounting

    DEFF Research Database (Denmark)

    Wiborg, Karsten

    This textbook on Basic Financial Accounting is targeted students in the economics studies at universities and business colleges having an introductory subject in the external dimension of the company's economic reporting, including bookkeeping, etc. The book includes the following subjects...

  5. Species accounts. Chapter 4

    Science.gov (United States)

    Margaret K. Trani; W. Mark Ford; Brian R., eds. Chapman

    2007-01-01

    Narrative accounts for each species are presented by several authors in a consistent format to convey specific information relative to that mammal. The orders are arranged phylogenetically; families and species are arranged alphabetically to facilitate finding a particular species.

  6. Whole of Government Accounts

    DEFF Research Database (Denmark)

    Pontoppidan, Caroline Aggestam; Chow, Danny; Day, Ronald

    In our comparative study, we surveyed an emerging literature on the use of consolidation in government accounting and develop a research agenda. We find heterogeneous approaches to the development of consolidation models across the five countries (Australia, New Zealand, UK, Canada and Sweden...... of financial reporting (GAAP)-based reforms when compared with budget-centric systems of accounting, which dominate government decision-making. At a trans-national level, there is a need to examine the embedded or implicit contests or ‘trials of strength’ between nations and/or institutions jockeying...... for influence. We highlight three arenas where such contests are being played out: 1. Statistical versus GAAP notions of accounting value, which features in all accounting debates over the merits and costs of ex-ante versus ex-post notions of value (i.e., the relevance versus reliability debate); 2. Private...

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

    Directory of Open Access Journals (Sweden)

    Rodica Mariana Tarlea

    2014-04-01

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

  8. m-government legal and regulatory framework

    African Journals Online (AJOL)

    Wondwossen Mulugeta

    The absence of such a ratified legal framework is one of the reasons for .... (for Addis Ababa city Administration education bureau) ... many more. Currently, the mobile network coverage in .... provide protection of consumers and personal data.

  9. A LEGAL APPROACH TO COMBATING TERRORISM: MODERN ...

    African Journals Online (AJOL)

    Mofasony

    Additionally, a hostile attitude to terrorists as reflected in the legal .... Seizure of Aircraft of 1970; the Montreal Convention for the Suppression of Unlawful .... of such saboteurs which has to do with willful false information by control tower.

  10. 21 CFR 120.9 - Legal basis.

    Science.gov (United States)

    2010-04-01

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

  11. Legal education for scientists at Fall Meeting

    Science.gov (United States)

    Uhlenbrock, Kristan

    2012-10-01

    In today's increasingly polarized political climate, science is becoming more politicized, which in turn leads to scientists facing an increased involvement in legal discussion about their work, their correspondence, and their public statements. At times these attacks on scientists and their academic freedom are unwarranted and can leave many confused and wondering how to handle the situation. To help out, AGU and the Climate Science Legal Defense Fund (CSLDF) have partnered to prepare the scientific community for these challenges through a Legal Education Series, a series of webinars along with events at AGU's 2012 Fall Meeting. This series provides scientists with information to help guide and update them on legal issues and situations currently making their way through the courts.

  12. Standardizing Legal Content with OWL and RDF

    Science.gov (United States)

    Hondros, Constantine

    Wolters Kluwer is one of the largest legal publishers in the world. Its various publishing units use a multitude of different formats to mark up what is effectively similar content. We describe a common content architecture based on OWL, RDF and XHTML that is used to build a standard representation of legal content, allowing publishable assets to be integrated across the enterprise. This architecture is governed by an OWL ontology that models the (occasionally complex) behaviour of legal documents and acts as a domain model of common legal metadata. How do OWL and RDF scale up to real-world publishing? We describe practical issues in producing and validating RDF on an industrial scale; in performance management; in handling fragmented ontologies; and the challenge of using RDF in a performant XSLT pipeline.

  13. 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....

  14. Ethical, legal and social issues SAJBL

    African Journals Online (AJOL)

    2015-08-02

    Aug 2, 2015 ... Ethical, legal and social issues associated with health research in general are ... translation of high-quality, high-impact research findings into practice ... To determine the presence and magnitude of stem cell tourism in.

  15. Ideas for the Accounting Classroom.

    Science.gov (United States)

    Kerby, Debra; Romine, Jeff

    2003-01-01

    Innovative ideas for accounting education include having students study accounting across historical periods, using businesses for student research, exploring nontraditional accounting careers, and collaborating with professional associations. (SK)

  16. Verification Account Management System (VAMS)

    Data.gov (United States)

    Social Security Administration — The Verification Account Management System (VAMS) is the centralized location for maintaining SSA's verification and data exchange accounts. VAMS account management...

  17. Managing Public Accountability : How Public Managers Manage Public Accountability

    NARCIS (Netherlands)

    Schillemans, Thomas

    2015-01-01

    Accountability is of growing importance in contemporary governance. The academic literature on public accountability is fraught with concerned analyses, suggesting that accountability is a problematic issue for public managers. This article investigates how public managers experience accountability

  18. Resistance To Accounting Changes

    OpenAIRE

    Tanış, Veyis Naci

    2013-01-01

    Changing manufacturing environments have affected cost and management accounting techniques employed by companies On the one hand manufacturing companies have changed their costing and decision making systems on the other they try to overcome the problems that occur as a result of employee resistance A survey has been conducted to investigate cost accounting changes on the largest 500 manufacturing companies in Turkey This work also attempts to shed light onto underlying reasons of why...

  19. Nesilsel Hesaplama = Generational Accounting

    Directory of Open Access Journals (Sweden)

    İlter ÜNLÜKAPLAN

    2009-01-01

    Full Text Available In this study, the theoretical background of generational accounting, the importance of the concept of “generational account” and “fiscal balance rule” have been explained by putting forward that budget deficit is not a suitable indicator to assess intergenerational effects of the fiscal and debt policy. The last part of the study contains presentation of generational accounting studies for selected countries.

  20. Human Resources Accounting

    Institute of Scientific and Technical Information of China (English)

    2002-01-01

    The 21 st century will be the epoch of knowled ge economy. Knowledge economy is to develop economy on the basis of knowledge will surely become the major resources of economy development. Therefore, human resources accounting which provides such information as the ebb and follow of hu man resources investment, the size of the human resources employment, will bec ome the main stream of accounting the time of knowledge economy. To face China 's reality, to develop economy, and to flourish enterprise...

  1. Ethics In Accounting Career

    OpenAIRE

    2007-01-01

    The purpose of my thesis was to refer to fundamental principals of claims on accounting profession, to possibilities inducing potential conflicts of professional and employee interests and possibilities of abuse. At the same time I characterised independence threats. Among most frequent risks are self-interest threat and familiarity threat. We should consider also self-review threat, advocacy threat and intimidation threat. People working as accountants and those working as auditors should me...

  2. Key Account Management

    OpenAIRE

    Dvořák, Dalibor

    2007-01-01

    This note tries to explain concept of key account management (KAM), factors leading to importance of this emerging concept, criteria to determine key accounts from customer base, benefits to both buyers and sellers agreeing to practice it, stages of KAM relationship, conditions under which power lies with buyer or seller, outlines risks faced by both the parties, key success factors, challenges faced in implementing this concept and relevance to infrastructure sector.

  3. The legal status of Uncertainty

    Science.gov (United States)

    Altamura, M.; Ferraris, L.; Miozzo, D.; Musso, L.; Siccardi, F.

    2011-03-01

    An exponential improvement of numerical weather prediction (NWP) models was observed during the last decade (Lynch, 2008). Civil Protection (CP) systems exploited Meteo services in order to redeploy their actions towards the prediction and prevention of events rather than towards an exclusively response-oriented mechanism1. Nevertheless, experience tells us that NWP models, even if assisted by real time observations, are far from being deterministic. Complications frequently emerge in medium to long range forecasting, which are subject to sudden modifications. On the other hand, short term forecasts, if seen through the lens of criminal trials2, are to the same extent, scarcely reliable (Molini et al., 2009). One particular episode related with wrong forecasts, in the Italian panorama, has deeply frightened CP operators as the NWP model in force missed a meteorological adversity which, in fact, caused death and dealt severe damage in the province of Vibo Valentia (2006). This event turned into a very discussed trial, lasting over three years, and intended against whom assumed the legal position of guardianship within the CP. A first set of data is now available showing that in concomitance with the trial of Vibo Valentia the number of alerts issued raised almost three folds. We sustain the hypothesis that the beginning of the process of overcriminalization (Husak, 2008) of CPs is currently increasing the number of false alerts with the consequent effect of weakening alert perception and response by the citizenship (Brezntiz, 1984). The common misunderstanding of such an issue, i.e. the inherent uncertainty in weather predictions, mainly by prosecutors and judges, and generally by whom deals with law and justice, is creating the basis for a defensive behaviour3 within CPs. This paper intends, thus, to analyse the social and legal relevance of uncertainty in the process of issuing meteo-hydrological alerts by CPs. Footnotes: 1 The Italian Civil Protection is working

  4. The legal status of Uncertainty

    Directory of Open Access Journals (Sweden)

    M. Altamura

    2011-03-01

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

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

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

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

  5. THE ROLE OF ACCOUNTING INFORMATION IN MODERN MANAGEMENT

    Directory of Open Access Journals (Sweden)

    ANA - MARIA MĂLĂESCU

    2015-03-01

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

  6. Privacy and legal issues in cloud computing

    CERN Document Server

    Weber, Rolf H

    2015-01-01

    Adopting a multi-disciplinary and comparative approach, this book focuses on emerging and innovative attempts to tackle privacy and legal issues in cloud computing, such as personal data privacy, security and intellectual property protection. Leading international academics and practitioners in the fields of law and computer science examine the specific legal implications of cloud computing pertaining to jurisdiction, biomedical practice and information ownership. This collection offers original and critical responses to the rising challenges posed by cloud computing.

  7. Cannabis Use and Support for Cannabis Legalization

    OpenAIRE

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

    2014-01-01

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

  8. A legal version of the nanoworld

    Science.gov (United States)

    Lacour, Stéphanie

    2011-09-01

    Nanosciences and nanotechnologies come into a pre-existing legal system. Their arrival, and how they are received are worthy of analysis. Such an effort shall at first include simply lexical considerations, in order to penetrate, via their origins, the traces of these specific objects into the territory of law. The goal of this article is to explore the effects of "nanos" in various legal fields, including their relevance to the principle of precaution, patent law, and the applicable laws for chemical substances.

  9. Cannabis use and support for cannabis legalization

    OpenAIRE

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

    2016-01-01

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

  10. 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.

  11. Understanding How Grammatical Aspect Influences Legal Judgment.

    Directory of Open Access Journals (Sweden)

    Andrew M Sherrill

    Full Text Available Recent evidence suggests that grammatical aspect can bias how individuals perceive criminal intentionality during discourse comprehension. Given that criminal intentionality is a common criterion for legal definitions (e.g., first-degree murder, the present study explored whether grammatical aspect may also impact legal judgments. In a series of four experiments participants were provided with a legal definition and a description of a crime in which the grammatical aspect of provocation and murder events were manipulated. Participants were asked to make a decision (first- vs. second-degree murder and then indicate factors that impacted their decision. Findings suggest that legal judgments can be affected by grammatical aspect but the most robust effects were limited to temporal dynamics (i.e., imperfective aspect results in more murder actions than perfective aspect, which may in turn influence other representational systems (i.e., number of murder actions positively predicts perceived intentionality. In addition, findings demonstrate that the influence of grammatical aspect on situation model construction and evaluation is dependent upon the larger linguistic and semantic context. Together, the results suggest grammatical aspect has indirect influences on legal judgments to the extent that variability in aspect changes the features of the situation model that align with criteria for making legal judgments.

  12. Understanding How Grammatical Aspect Influences Legal Judgment.

    Science.gov (United States)

    Sherrill, Andrew M; Eerland, Anita; Zwaan, Rolf A; Magliano, Joseph P

    2015-01-01

    Recent evidence suggests that grammatical aspect can bias how individuals perceive criminal intentionality during discourse comprehension. Given that criminal intentionality is a common criterion for legal definitions (e.g., first-degree murder), the present study explored whether grammatical aspect may also impact legal judgments. In a series of four experiments participants were provided with a legal definition and a description of a crime in which the grammatical aspect of provocation and murder events were manipulated. Participants were asked to make a decision (first- vs. second-degree murder) and then indicate factors that impacted their decision. Findings suggest that legal judgments can be affected by grammatical aspect but the most robust effects were limited to temporal dynamics (i.e., imperfective aspect results in more murder actions than perfective aspect), which may in turn influence other representational systems (i.e., number of murder actions positively predicts perceived intentionality). In addition, findings demonstrate that the influence of grammatical aspect on situation model construction and evaluation is dependent upon the larger linguistic and semantic context. Together, the results suggest grammatical aspect has indirect influences on legal judgments to the extent that variability in aspect changes the features of the situation model that align with criteria for making legal judgments.

  13. 18 CFR 367.1840 - Account 184, Clearing accounts.

    Science.gov (United States)

    2010-04-01

    ... ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1840 Account 184, Clearing accounts. This account must include undistributed balances in clearing accounts at the date of the balance sheet... accounts. 367.1840 Section 367.1840 Conservation of Power and Water Resources FEDERAL ENERGY...

  14. INFLUENCE OF RISKS ON INDICATORS OF ACCOUNTING FINANCIAL REPORTING

    OpenAIRE

    Sigidov Y. I.; Shetkina E. A.

    2016-01-01

    In terms of financial instability, contributing to increase in risks associated with conducting a business activity on the territory of the Russian Federation, there comes the need for the settlement of the procedure for reflection of information about the risks of the economic activity in financial statements. This article discusses the concepts of risks, their impact on the performance of financial accounting. There is a classification of risks: legal, country, financial and regional, their...

  15. Legal aid for victims in criminal proceedings in Portugal

    OpenAIRE

    Costa Ramos, Vânia

    2014-01-01

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

  16. Legal Nature and Functions of Referendum in Constitutional Law Theory

    Science.gov (United States)

    Kucherenko, Petr A.; Sangadzhiev, Badma.V.; Velibekov, Murad C.

    2016-01-01

    The relevance of the study of the legal nature and functions of the referendum is conditioned by the increasing dynamics of development of direct democracy in the developed countries and the needs to legalize it in constitutional and legal norms to ensure stability in society. The purpose of this paper is to define the legal nature of the…

  17. 45 CFR 505.2 - Persons under legal disability.

    Science.gov (United States)

    2010-10-01

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

  18. Existence of vagueness and vague expression in legal English

    Institute of Scientific and Technical Information of China (English)

    石继鹏

    2008-01-01

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

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

    CERN Document Server

    Aguilar, S

    2001-01-01

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

  20. 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.

  1. 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.

  2. Consequences of Accounting Standards

    Institute of Scientific and Technical Information of China (English)

    Cai Mingyue

    2009-01-01

    The first part of this article consists in attempting to highlight the importance of concerning about the economic consequences and introducing the foundation of economic consequence theory, proposing that the accounting standard is not only a kind of technical standard, it also has the economic consequences, so it becomes the object which all quarters special interest group gambles to get latent profit. After general characterization of the economic consequences in the second part, the article gives a description of the influences the change of accounting standards bring to the government, the ordinary investors and creditors, the auditors, and the enterprise, establishing a framework that how those groups react as the economic consequences in the third part. The fourth section compare technical theory and accounting standards theory, links the basic norms of accounting such as conservatism, relevance and reliability to the methods of escaping the harm of economic consequences, then proposes some specific methods in the formuhtion of accounting standard. Finally, the article utilizes the methods to settle the problems appearing in Chinese market.

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

    Directory of Open Access Journals (Sweden)

    Lorie Charlesworth

    2007-04-01

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

  4. Legal Aspects In Stroke Management

    Directory of Open Access Journals (Sweden)

    Reza Hajmanouchehri

    2017-02-01

    Full Text Available Due to increasing the cases of complaint from therapeutic staff, referred to Legal Medicine decided to mention a few examples of these actions and by reviewing them, we want to do something even nothing to prevention. Three cases were given and discussed in this article. 1. Patient is a 68-year-old woman complaining of weakness of her left side and speech disturbance that started about 2 hours earlier, was admitted to hospital at 8 am. Patient with a diagnosis of ischemic stroke in progress is placed in antiplatelet therapy (Plavix 4 initial dose and one per day and an 80 mg aspirin per day and anti-Coagulation Heparin (initial dose of 6000 units and 1000 units per hour.Patient conflicts with loss of consciousness at 17:45. By doing CT, they have found a large hemorrhage in the right parietal Frontó with severe shift from midline, IVH, SAH. Currently, patient has movement disorders and several cerebral complications. 2. The patient took under angiography because of chest pain. Patient had an unpleasant feeling in organs at the time of angiography and the symptoms have been intensified in the afternoon of that day and conflicted with headache and blurred vision. The next day, he also afflicted with weakness of organs and at 8 am neurology consultation is requested, and according to a neurologist takes MRI. The patient was suffered from speech impairment and right hemiparesis. MRI indicates stroke. Two days later, intravenous heparin begins. The Patient discharged on 31/4/ … . 3. The patient hospitalized because of headache and weakness of right organs and with a presumptive diagnosis of stroke. Headache had progressive trend. There were not seen certain lesions on the initial CT. 5000 units of heparin with 1000 units of infusion in an hour starts with telephone orders at 8 am. The morning 1/8 /..., he afflicted with loss of consciousness, and transferred to the ICU. In morning experiment, patient’s platelet is reported low (47000.The patient

  5. Organizational and legal aspects of regional transport cluster forming

    Directory of Open Access Journals (Sweden)

    V.V. Lyfar

    2014-06-01

    infrastructure taking into account the features of functioning and development of a transport infrastructure. The development of a transport cluster should be examined as a certain program which is an aggregate of interrelated projects. The source of basic financial result of cluster (cluster rent is co-ordination of activity of participants in the process of realization of these projects. The functioning of cluster is possible only at certain terms: the personal business interest, support of regional power, forming of innovative environment. Conclusions and directions of further researches. Thus, the forming of transport cluster in a region has difficult, system character; it must take place taking into account the noted organizational and legal aspects, in particular, offered structure and maintenance. Only due to the high degree of co-operation of transport enterprises of region possibly creation and functioning of transport cluster which will assist becoming of competitive regional economy. The subject of further researches the mechanism of transport cluster forming and correlation of interests of basic participants of project will become.

  6. Accounting for Universities’ Impact

    DEFF Research Database (Denmark)

    Perkmann, Markus; Fini, Riccardo; Ross, Jan-Michael

    2015-01-01

    We present an approach that aims to comprehensively account for scientists’ academic engagement and commercialization activities. While previous research has pointed to the economic and social impact of these activities, it has also been hampered by the difficulties of accurately quantifying them....... Our approach complements university administrative records with data retrieved from external sources and surveys to quantify academic consulting, patenting, and academic entrepreneurship. This allows us to accurately account for ‘independent’ activity, i.e., academic engagement and commercialization...... by not accounting for independent activities. However, with the exception of consulting, we find no significant differences between individuals involved in supported (university-recorded) and independent activity, respectively. Our study contributes to work concerned with developing appropriate and accurate...

  7. Generational Accounting in Iran

    Directory of Open Access Journals (Sweden)

    Mahdi Salehi

    2013-09-01

    Full Text Available The aim of this paper is to study of the generation accounts for Iranian’s generation. We applied the method of Auerbach, Gokhale and Kotlihoff (1991 on the period 1967-2008 in Iran. Our calculation shows with compare to industrial countries, fiscal burden for Iranian’s population is very chip and that depend on fiscal system in Iran. Except the recent years the rate of tax in Iran has been very low. The generation account for the old people (40 olds is 2117 $ but the future generation (t+1 is 36985 $. The share of male and female, during the years, in this burden is similar. Fiscal burden for Iranian’s generation is low but this population should support other burden that calls inflation. Because when the government do not receive the tax income, a low generation account transfer to price general level.

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

    Directory of Open Access Journals (Sweden)

    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.

  9. Global Account Management

    DEFF Research Database (Denmark)

    Hollensen, Svend; Wulff, Vlad Stefan

    2012-01-01

    Global account management (GAM) has become a critical issue for many multinational corporations that compete in a fast changing global market environment. In this article, we approach GAM from a benchlearning perspective, synthesize selected literature and examine case studies in order to underline...... the importance of multilevel relationships in strategic business-to-business relationships. The purpose of this study is to address various issues related to multilevel relationships in strategic partnerships (e.g. the recruitment of the global account manager and his supporting team, turf wars and compensation...

  10. Global Account Management

    DEFF Research Database (Denmark)

    Hollensen, Svend; Wulff, Vlad Stefan

    2012-01-01

    Global account management (GAM) has become a critical issue for many multinational corporations that compete in a fast changing global market environment. In this article, we approach GAM from a benchlearning perspective, synthesize selected literature and examine case studies in order to underline...... the importance of multilevel relationships in strategic business-to-business relationships. The purpose of this study is to address various issues related to multilevel relationships in strategic partnerships (e.g. the recruitment of the global account manager and his supporting team, turf wars and compensation...

  11. Basic Financial Accounting

    DEFF Research Database (Denmark)

    Wiborg, Karsten

    This textbook on Basic Financial Accounting is targeted students in the economics studies at universities and business colleges having an introductory subject in the external dimension of the company's economic reporting, including bookkeeping, etc. The book includes the following subjects: busin......: business entities, the transformation process, types of businesses, stakeholders, legislation, the annual report, the VAT system, double-entry bookkeeping, inventories, and year-end cast flow analysis.......This textbook on Basic Financial Accounting is targeted students in the economics studies at universities and business colleges having an introductory subject in the external dimension of the company's economic reporting, including bookkeeping, etc. The book includes the following subjects...

  12. Denial of abortion in legal settings.

    Science.gov (United States)

    Gerdts, Caitlin; DePiñeres, Teresa; Hajri, Selma; Harries, Jane; Hossain, Altaf; Puri, Mahesh; Vohra, Divya; Foster, Diana Greene

    2015-07-01

    Factors such as poverty, stigma, lack of knowledge about the legal status of abortion, and geographical distance from a provider may prevent women from accessing safe abortion services, even where abortion is legal. Data on the consequences of abortion denial outside of the US, however, are scarce. In this article we present data from studies among women seeking legal abortion services in four countries (Colombia, Nepal, South Africa and Tunisia) to assess sociodemographic characteristics of legal abortion seekers, as well as the frequency and reasons that women are denied abortion care. The proportion of women denied abortion services and the reasons for which they were denied varied widely by country. In Colombia, 2% of women surveyed did not receive the abortions they were seeking; in South Africa, 45% of women did not receive abortions on the day they were seeking abortion services. In both Tunisia and Nepal, 26% of women were denied their wanted abortions. The denial of legal abortion services may have serious consequences for women's health and wellbeing. Additional evidence on the risk factors for presenting later in pregnancy, predictors of seeking unsafe illegal abortion, and the health consequences of illegal abortion and childbirth after an unwanted pregnancy is needed. Such data would assist the development of programmes and policies aimed at increasing access to and utilisation of safe abortion services where abortion is legal, and harm reduction models for women who are unable to access legal abortion services. 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.

  13. 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.

  14. Diversification of farm enterprises in the USA: legal incentives and legal obstacles

    NARCIS (Netherlands)

    Grossman, M.R.

    2010-01-01

    This article focuses on legal incentives and legal obstacles to diversification in the US. It first outlines some farm characteristics that may influence diversification. It then turns to the possible impact of the agricultural tenancy relationship on diversification and the relevance of land-use

  15. 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.

  16. Diversification of farm enterprises in the USA: legal incentives and legal obstacles

    NARCIS (Netherlands)

    Grossman, M.R.

    2010-01-01

    This article focuses on legal incentives and legal obstacles to diversification in the US. It first outlines some farm characteristics that may influence diversification. It then turns to the possible impact of the agricultural tenancy relationship on diversification and the relevance of land-use re

  17. Mongolia : Accounting and Auditing

    OpenAIRE

    2008-01-01

    This report provides an assessment of corporate sector accounting, financial reporting, and auditing requirements and practices within the enterprise and financial sectors in Mongolia. For purposes of this report, the corporate sector includes all private sector and state-owned enterprises. The report uses International Financial Reporting Standards (IFRS) and International Standards on Au...

  18. Accounting for Organizational Innovations

    DEFF Research Database (Denmark)

    Waldorff, Susanne Boch

    2013-01-01

    institutional logics to account for their creation of three different organizational innovations. While the concept of ‘institutional logic’ helped exploring the legitimizing social meanings embedded in the national reform and locally, the concept of ‘translation’ from actor-network theory shed light...

  19. Human Resource Accounting

    Science.gov (United States)

    Woodruff, Robert L., Jr.

    1973-01-01

    An interview is reported which discussed the implications for the hiring, recruiting, screening and development of employees in the light of human resource accounting, here defined as the identification, accumulation and dissemination of information about human resources in dollar terms. (SA)

  20. Educational Accounting Procedures.

    Science.gov (United States)

    Tidwell, Sam B.

    This chapter of "Principles of School Business Management" reviews the functions, procedures, and reports with which school business officials must be familiar in order to interpret and make decisions regarding the school district's financial position. Among the accounting functions discussed are financial management, internal auditing,…

  1. Accounting for Independent Schools.

    Science.gov (United States)

    Sonenstein, Burton

    The diversity of independent schools in size, function, and mode of operation has resulted in a considerable variety of accounting principles and practices. This lack of uniformity has tended to make understanding, evaluation, and comparison of independent schools' financial statements a difficult and sometimes impossible task. This manual has…

  2. Reflective Practitioner Account

    Institute of Scientific and Technical Information of China (English)

    干青

    2009-01-01

    This article focus on the reflective account of an English teacher learning and teaching in higher education with the British post-graduate certificate program of the Yunnan Agdculture University.As n practitioner for smny years in English learning and teaching for many years,it reflects in four fields.

  3. Essays in Financial Accounting

    NARCIS (Netherlands)

    T. Jiao (Tao)

    2009-01-01

    textabstractThis dissertation aims to contribute to the literature about the quality of accounting information by investigating its interaction with institutional factors (i.e., their external environment) in which firms operate, such as industry and stock exchange. The research topics of this

  4. Tentamentraining financial accounting

    NARCIS (Netherlands)

    Dankers, C.H.A.M.; Langendijk, H.P.A.J.; Epe, P.

    2005-01-01

    NIVRA-Nyenrode verzorgt een opleiding tot registeraccountant. Hiervoor wordt college- en studiemateriaal ontwikkeld. Sedert 1974 stelt een kerngroep/examencommissie opgaven en uitwerkingen samen voor de tentamens van het vak Financial Accounting (voorheen Waarde & Winst c.q. Elementaire kennis Exter

  5. Institutional Accountability Report, 2000.

    Science.gov (United States)

    Santa Fe Community Coll., Gainesville, FL. Office of Institutional Research and Planning.

    This document discusses Santa Fe Community College's (SFCC) (Florida) five accountability measures. The type of data available provided on these measures is as follows: (1) District High School Enrollment Report and Retention and Success Rate Report; (2) Associate of Arts Degree Transfer Performance in the State University System; (3) Licensure…

  6. Accounting for Fetal Origins

    DEFF Research Database (Denmark)

    Dalgaard, Carl-Johan Lars; Hansen, Casper Worm; Strulik, Holger

    2017-01-01

    The Fetal Origins hypothesis has received considerable empirical support, both within epidemiology and economics. The present study compares the ability of two rival theoretical frameworks in accounting for the kind of path dependence implied by the Fetal Origins Hypothesis. We argue that while...

  7. Service Science And Accounting

    Directory of Open Access Journals (Sweden)

    Stephen G. Kerr

    2011-05-01

    Full Text Available The evolution of a new discipline of service science will creatively disturb the relationship between more established business disciplines.  Each discipline is not an independent silo.  As a result the purpose of this paper was to explore, at this early stage, how the new discipline may create opportunities for interdisciplinary scholarship.  The specific purpose of this paper was to explore how service science might interact with the scholarly and professional practice of accountingAccounting practice is dominated by a stewardship proposition.  The stewardship proposition is a problem because typical service science investments will receive unfavorable treatment.  Accounting’s other major proposition is valuation.  Areas of opportunity for positive contributions from a service science approach are discussed.  Service science, as viewed through an accounting lens, will have to find ways to overcome measurement and reporting methods that will not afford service science investments the full benefit of their strategic potential.  Several avenues for research into ways service science can improve accounting scholarship are suggested.

  8. Professional Capital as Accountability

    Science.gov (United States)

    Fullan, Michael; Rincón-Gallardo, Santiago; Hargreaves, Andy

    2015-01-01

    This paper seeks to clarify and spells out the responsibilities of policy makers to create the conditions for an effective accountability system that produces substantial improvements in student learning, strengthens the teaching profession, and provides transparency of results to the public. The authors point out that U.S. policy makers will need…

  9. 76 FR 81295 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Science.gov (United States)

    2011-12-27

    ... cost on a current mark-to-market basis better aligns the CAS measurement with current accounting and... 9904 Cost Accounting Standards: Cost Accounting Standards 412 and 413--Cost Accounting Standards... Policy 48 CFR Part 9904 Cost Accounting Standards: Cost Accounting Standards 412 and......

  10. 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.

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

    DEFF Research Database (Denmark)

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

    2014-01-01

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

  12. 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.

  13. Legal Analysis of Third Party Logistics Contract%第三方物流合同的法律分析

    Institute of Scientific and Technical Information of China (English)

    刘岩松

    2012-01-01

    阐述了第三方物流合同的概念、特征及主要内容,分析其法律性质,在介绍与第三方物流合同相关的法律关系基础上,从合同的法律适用、归责原则、法律风险及规避等方面分析第三方物流合同.%In this paper, we introduced the concept, characterization and main content of third party logistics contract, analyzed its legal nature, and on the basis of an exposition of the legal relationship in third party logistics contracts, studied the legal applicability, accountability principle, legal risks and their aversion of the contracts.

  14. Ascriptive speech act and legal language

    Directory of Open Access Journals (Sweden)

    Ogleznev Vitaly

    2016-01-01

    Full Text Available In this article the author explicates Herbert Hart’s theory of an ascriptive language as it has been developed in his influential early paper “The Ascription of Responsibility and Rights”. In the section ‘Discussion’ the author argues that the theory of ascriptive legal utterances, which is grounded on Austin’s and Searle’s theory of a speech act, provides the methodological basis for his analytical approach to philosophical and legal issues. In the section ‘Results’ the author justifies that an ascriptive is a specific speech (illocutionary act. In the section ‘Conclusion’ the matter concerns the original linguistic formula of an ascriptive that accurately reflects its nature. This article elaborates on the interpretation of ascriptive speech acts in legal language by evaluating the influence of philosophy of language on the formation of modern legal philosophy, along with evaluating the contribution of conceptual development of legal philosophy in the speech acts theory.

  15. Economic and Legal Aspects of Electronic Money

    Directory of Open Access Journals (Sweden)

    Otakar Schlossberger

    2016-06-01

    Full Text Available The term “electronic money” first appeared in Czech legislation in 2002 as the result of the transposition of legislation into the Czech Republic’s legal system in anticipation of the country’s accession to the European Union. This term subsequently reappeared in 2009 during the recodification of the legal regulation of payment services, payment systems and electronic money. At this time, the definition was subjected to certain changes which continue to exert a significant influence on current practice with respect to the issuance and subsequent use of electronic money. This paper addresses the term “virtual money” and considers the mutual relationships between “electronic money”, “cashless money” and “virtual money” from the point of view of selected legal and economic approaches. The aim of the paper is to employ the analytical method in order to investigate selected legal and economic aspects of the various interpretations of the categories “electronic money”, “cashless money” and “virtual money”. A comparative analysis approach will be applied so as to ascertain both the legal and economic differences between these categories and general conclusions will be suggested employing the deduction method. The article is further concerned with the influence of these categories on the monetary base and money supply indicators.

  16. ERRORS AND DIFFICULTIES IN TRANSLATING LEGAL TEXTS

    Directory of Open Access Journals (Sweden)

    Camelia, CHIRILA

    2014-11-01

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

  17. [The legal status of a human corpse].

    Science.gov (United States)

    Sodesaki, K

    2001-07-01

    A human corpse presents a number of difficulties, one of which involves difficulties associated with its legal status. A human body, once dead, is considered only as a weight of material, although it signifies continuity of what used to be a living being. A corpse is not an integral part of a human being any more. Legal human rights are only applicable to living humans, and not to a corpse. A fertilized human ovum, a human embryo, a fetus or a separated part of a (live) human body has legal-status problems that are similar to those of a corpse. In Japan, destruction, abandonment or ryotoku (take illegal possession) of a corpse, is forbidden by Japanese Criminal Law #190. This law aims to respect popular religious beliefs, rather than to protect personal rights of a given dead person. Our society needs some other way to provide a dead person with legal protection. Those of us practicing in legal medicine should remind the students in our classroom as well as ourselves of the problems just mentioned. We must always keep in mind that autopsy is exceptionally permitted by law with respect to a corpse for the larger good of society at large.

  18. [Legal consequences in cases of child abuse].

    Science.gov (United States)

    Clauß, D; Richter, C; Klohs, G; Heide, S

    2013-09-01

    Medical child protection includes besides interdisciplinary diagnostics and treatment of physical and psychological symptoms also a discussion that looks at the ensuing legal consequences.This study analyses 21 criminally investigated cases of suspected child abuse from a 2 year study period and compares severity of injury to legal outcome.7 of those 21 criminal proceedings were already dropped by the prosecution and never went to trial. 4 of the 8 cases that led to a trial ended with a conviction. In all of the 4 cases that resulted in an acquittal the judges had been convinced that the child had been abused but found themselves unable to exactly identify the perpetrator. Our study's cases did not show a positive correlation between severity of injury and legal outcome.Diagnosing and treating children and minors within the context of medical child protection should always also include the ques-tion of possible legal consequences. The judicial process in cases of serious child abuse requires high medical expertise. Such expertise particularly includes the ability to determine the time of injury as exactly as possible and to provide precise written documentation of any medical findings. However, our study also shows that medical assessment is only one of many aspects in the legal response to child abuse.

  19. 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.

  20. Positive Legal Responsibility in the Family Law

    Directory of Open Access Journals (Sweden)

    Pavel A. Matveev

    2014-03-01

    Full Text Available In the present article author bases on the analysis of doctrinal and normative sources attempt to substantiate the existence of positive legal responsibility. Author defines the specificity of positive familial liability in the mechanism of self- identity of lawful behavior. Considering the nature of family legal liability, author proves independence of family-legal responsibility; it differs from civil, criminal and administrative responsibility. Author gives own definition of family-legal responsibility, gives characteristic features of this type of liability and justifies own view of the concept of responsibility in the modern family. Author substantiates view that family liability is expressed in multiple sanctions fixable current family law. Author notes that measures of family - legal responsibility are: annulment of the marriage, deprivation and restriction of parental rights, abolition of adoption, custody, guardianship, termination of child in a foster family placement, deprivation of the right to communicate with the child, taking away a child, termination or limitation of the obligation to subject the material contents of family relationship to other entities. Justifying own views, author relies on the opinions of scholars, experts, as well as a number of other competent persons.

  1. Excel in the Accounting Curriculum: Perceptions from Accounting Professors

    Science.gov (United States)

    Ramachandran Rackliffe, Usha; Ragland, Linda

    2016-01-01

    Public accounting firms emphasize the importance of accounting graduates being proficient in Excel. Since many accounting graduates often aspire to work in public accounting, a question arises as to whether there should be an emphasis on Excel in accounting education. The purpose of this paper is to specifically look at this issue by examining…

  2. A Pariah Profession? Some Student Perceptions of Accounting and Accountancy.

    Science.gov (United States)

    Fisher, Roy; Murphy, Vivienne

    1995-01-01

    Existing literature and a survey of 106 undergraduate accounting students in the United Kingdom were analyzed for perceptions of the accounting profession and the academic discipline of accounting. Results suggest that among accounting and nonaccounting students alike, there exist coexisting perceptions of accounting as having high status and low…

  3. A Pariah Profession? Some Student Perceptions of Accounting and Accountancy.

    Science.gov (United States)

    Fisher, Roy; Murphy, Vivienne

    1995-01-01

    Existing literature and a survey of 106 undergraduate accounting students in the United Kingdom were analyzed for perceptions of the accounting profession and the academic discipline of accounting. Results suggest that among accounting and nonaccounting students alike, there exist coexisting perceptions of accounting as having high status and low…

  4. Legal and Illegal Tax Evasion

    Directory of Open Access Journals (Sweden)

    Marcel Suvelea

    2013-12-01

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

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

    Directory of Open Access Journals (Sweden)

    Coromoto Aguilar González, Herleny

    2009-06-01

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

  6. 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.

  7. How to run a sports camp – legally speaking

    Directory of Open Access Journals (Sweden)

    Steven Monk

    2016-04-01

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

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

    Directory of Open Access Journals (Sweden)

    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.

  9. 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.

  10. 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...

  11. Whither the legal control of nuclear energy?

    Energy Technology Data Exchange (ETDEWEB)

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

    1995-12-31

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

  12. Legal duties to respect abortion choices.

    Science.gov (United States)

    Dickens, Bernard M

    2003-01-01

    This paper addresses legal protection of individual choices to obtain abortion services, to decline to perform abortions on grounds of religious objection, and to participate in these procedures. It considers legal duties to respect women as decision-makers in their own lives, including when they decide to continue pregnancy. The choice to decline participation in abortions is an aspect of religious freedom available to physicians, nurses, and, for instance, pharmacists, but not artificial legal persons such as hospital and clinic corporations. Refusal does not extend to ancillary functions such as serving meals, routine pre-operative and post-operative care of abortion patients or typing abortion referral letters. Physicians practising in proximate care must be trained in appropriate medical management of incomplete and threatened abortion even when they would refuse to apply such techniques to induce abortion.

  13. Medical errors: legal and ethical responses.

    Science.gov (United States)

    Dickens, B M

    2003-04-01

    Liability to err is a human, often unavoidable, characteristic. Errors can be classified as skill-based, rule-based, knowledge-based and other errors, such as of judgment. In law, a key distinction is between negligent and non-negligent errors. To describe a mistake as an error of clinical judgment is legally ambiguous, since an error that a physician might have made when acting with ordinary care and the professional skill the physician claims, is not deemed negligent in law. If errors prejudice patients' recovery from treatment and/or future care, in physical or psychological ways, it is legally and ethically required that they be informed of them in appropriate time. Senior colleagues, facility administrators and others such as medical licensing authorities should be informed of serious forms of error, so that preventive education and strategies can be designed. Errors for which clinicians may be legally liable may originate in systemically defective institutional administration.

  14. Health benefits of legal abortion: an analysis.

    Science.gov (United States)

    Tyrer, L B

    1985-01-01

    The abolition of legal abortion in the US would seriously threaten the health, and even the lives, of women and children. Statistics on the relationship between abortion and health attained before and after abortion was legalized were used to project some of the probable consequences of reversing the US Supreme Court's 1973 Roe v. Wade decision. Abortion has been widely practiced throughout US history, but the actual number of procedures performed before some states legalized abortion is unknown. Few legal procedures were performed for medical reasons, yet many illegal abortions took place. In 1955, a panel of experts could only provide a "best estimate" of between 200,000 and 1,200,000 illegally induced abortions occurring annually in the US. The actual number was most likely closer to the higher figure. The complication rates for illegal abortions, most of which were performed by unskilled practitioners in unsafe settings, were much higher than the rates for legal abortion now. Complications were related to ineffective or unsafe methods, Sepsis, particularly with the bacterium "Clostridium prefringens," which causes gas gangrene, was a major problem that has virtually disappeared. Each year prior to the 1970s, more than 100 women in the US died of abortion complications. Due to the fact that vital statistics reflect an incomplete ascertainment of deaths, the actual number of deaths is probably larger, possibly by as much as 50%. In 1983 more than 1.3 million procedures were performed -- a figure close to the estimated number of illegal abortions performed before 1970. In comparison, 672,000 hysterectomies and 424,000 tonsillectomy operations were performed the same year. The number of abortion-related deaths in the US decreased between 1972 and 1980, from 90 to 16. Most of this decrease resulted from the availability and safety of legal abortion. Legal abortion carries an especially low risk of death, particularly when performed in the 1st trimester. For the 1972

  15. Socially Induced Changes in Legal Terminology

    Directory of Open Access Journals (Sweden)

    Matulewska Aleksandra

    2017-03-01

    Full Text Available The author intends to present evolutionary and revolutionary changes in legal terminology. Legal terminology changes as a result of language usage, technological development, political and social changes and even economy reasons. The following research methods have been applied: the terminological analysis of the research material (empirical observation, analysis of comparable texts and parametric approach to legal terminology comparison and the analysis of pertinent literature. The research material included legislation from the United Kingdom, the United States of America, Canada and Australia. The author focuses on terminological changes resulting from social transformations. Selected terms and their transformation in respect to meaning and form are elaborated on in the paper. Finally, the author draws conclusions that translation of such terminology should aim at communication precision and many of them may be false friends in interlingual communication.

  16. The activity model of legal psychologist

    Directory of Open Access Journals (Sweden)

    N.V. Bogdanovich,

    2014-08-01

    Full Text Available We propose an activity model of legal psychologist work. As a basis for the construction of the system of legal psychologist activity, we use trajectory of teenager living in the legal field. As the main activities within their respective specializations, we highlighted prevention, maintenance and rehabilitation. We define the main activities necessary for the development within the FGOSIII specialization 050407 “Pedagogy and Psychology of deviant behavior”: general and pathopsychologic diagnostics, development activity and psychological education, psycho-correction, psychological counseling. Accordingly, we define the types of psychological practices. We highlight the motivational and integrative practice (teaching introductory and trainee. We propose a system of training modules, ensuring the formation of the necessary competencies. The modules feature is their focus on practice (the association of training courses with the main types of psychological practice.

  17. Paradigms of forensic science and legal process: a critical diagnosis.

    Science.gov (United States)

    Roberts, Paul

    2015-08-05

    This article reconsiders the relationship between criminal adjudication and forensic expertise in the light of 'new paradigms' of forensic practice and recent law reform. It briefly summarizes conventional wisdom on the typical shortcomings of forensic science and other expert evidence, as a springboard for a more searching critical diagnosis of longstanding maladies. The fundamentally jurisdictional nature of law is emphasized, and some implications for expert testimony noted. English law's traditionally adversarial model of criminal procedure is then reassessed, taking account of a proper understanding of its normative structure and modern development, and drawing on comparative legal research and theorizing to obtain a more rounded second opinion. In conclusion, some avenues for intelligent prescription are canvassed, highlighting the importance of promoting and facilitating effective communication between experts, lawyers and courts, and prioritizing modest practical remedies over radical surgery. © 2015 The Author(s) Published by the Royal Society. All rights reserved.

  18. 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.

  19. First-Person Accounts.

    Science.gov (United States)

    Gribs, H.; And Others

    1995-01-01

    Personal accounts describe the lives of 2 individuals with deaf-blindness, one an 87-year-old woman who was deaf from birth and became totally blind over a 50-year period and the other of a woman who became deaf-blind as a result of a fever at the age of 7. Managing activities of daily life and experiencing sensory hallucinations are among topics…

  20. Basic Financial Accounting

    DEFF Research Database (Denmark)

    Wiborg, Karsten

    This textbook on Basic Financial Accounting is targeted students in the economics studies at universities and business colleges having an introductory subject in the external dimension of the company's economic reporting, including bookkeeping, etc. The book includes the following subjects......: business entities, the transformation process, types of businesses, stakeholders, legislation, the annual report, the VAT system, double-entry bookkeeping, inventories, and year-end cast flow analysis....

  1. Sustainability, accounting and reporting

    CERN Document Server

    Balachandran, Kashi

    2011-01-01

    The topic of business sustainability is multidisciplinary in nature, and its complexity calls for putting in place a wide variety of research approaches, such as action research, case studies, surveys, model development etc. The papers presented in this ebook represent a comprehensive overview of recent advances in this area of accounting and reporting research. It contains six papers, covering how leasing can increase environmental benefits, CSR, developing social, environmental and economic indicators for SMEs, sustainability reporting and reputation risk and others.

  2. Managing global accounts.

    Science.gov (United States)

    Yip, George S; Bink, Audrey J M

    2007-09-01

    Global account management--which treats a multinational customer's operations as one integrated account, with coherent terms for pricing, product specifications, and service--has proliferated over the past decade. Yet according to the authors' research, only about a third of the suppliers that have offered GAM are pleased with the results. The unhappy majority may be suffering from confusion about when, how, and to whom to provide it. Yip, the director of research and innovation at Capgemini, and Bink, the head of marketing communications at Uxbridge College, have found that GAM can improve customer satisfaction by 20% or more and can raise both profits and revenues by at least 15% within just a few years of its introduction. They provide guidelines to help companies achieve similar results. The first steps are determining whether your products or services are appropriate for GAM, whether your customers want such a program, whether those customers are crucial to your strategy, and how GAM might affect your competitive advantage. If moving forward makes sense, the authors' exhibit, "A Scorecard for Selecting Global Accounts," can help you target the right customers. The final step is deciding which of three basic forms to offer: coordination GAM (in which national operations remain relatively strong), control GAM (in which the global operation and the national operations are fairly balanced), and separate GAM (in which a new business unit has total responsibility for global accounts). Given the difficulty and expense of providing multiple varieties, the vast majority of companies should initially customize just one---and they should be careful not to start with a choice that is too ambitious for either themselves or their customers to handle.

  3. Gardens of Justice : Critical Legal Conference 2012

    OpenAIRE

    2012-01-01

    The theme for this year’s Critical Legal Conference is “Gardens of Justice”. Although the theme may be interpreted in different ways, it suggests thinking about law and justice as a physical as well as a social environment, created for specific purposes, at a certain distance from society and yet as an integral part of it. The theme also invites you to think about justice as a concrete metaphor rather than an abstract concept. Just like any ordinary garden, legal institutions affect both peop...

  4. Increasing Metaphor Awareness in Legal English Teaching

    OpenAIRE

    Campos Pardillos, Miguel Ángel

    2016-01-01

    In legal language, metaphors are a fundamental way to express and apprehend abstract notions. For instance, responsibility is perceived as WEIGHT (“the burden of proof”), falsehood or unacceptability as a DECAYING LIVING BEING (“the fruit of the rotten tree”) or the law can be used as a WEAPON (“take the law into your own hands”, “use the law as a sword and not as a shield”). This has now been accepted by the academic community, which not only recognizes the value of metaphors in legal langua...

  5. Introducing Legal Method When Teaching Stakeholder Theory

    DEFF Research Database (Denmark)

    Buhmann, Karin

    2015-01-01

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

  6. Introducing legal method when teaching stakeholder theory

    DEFF Research Database (Denmark)

    Buhmann, Karin

    2015-01-01

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

  7. On the Teaching Methods of legal English

    Institute of Scientific and Technical Information of China (English)

    邓柯

    2014-01-01

    Legal English is applied and functional. It should be taught to cultivate students’ability of practice,so the time spent in instructing them linguistic structure,grammar,and translation in class should be as less as possible. The main contents should be conversational and communicative with completing certain task as the purpose. Students should be encouraged to actively participate in classroom activities and build an interactive classroom atmosphere. It is necessary for us to study intensively and enrich constantly the means and methods of teaching legal English in order to diversify teaching contents.

  8. Case Briefs in Legal English Classes

    Directory of Open Access Journals (Sweden)

    Bilová Stĕpánka

    2016-06-01

    Full Text Available A case brief can be described as a succinct summary of a case which specifies the facts, procedural history, legal issue(s, court decision and legal reasoning supporting the judgment, even though exact formats may vary. Case briefing is a demanding activity which is required from students during their law studies. The goal is to teach students to focus on the essential parts of the case and to obtain a thorough understanding of the case and the reasoning, which means the students need to employ their analytical and critical thinking skills.

  9. 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...

  10. Relationship Marketing in Legal Services Marketing Strategy

    Directory of Open Access Journals (Sweden)

    Audronė Androšiūnaitė

    2013-04-01

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

  11. ELSA for Children Legal Research Report

    DEFF Research Database (Denmark)

    Ó Cathaoir, Katharina Eva

    In order to support the Council of Europe ONE in FIVE Campaign to stop sexual violence against children, to contribute to the protection of children’s rights in Europe and to increase the awareness of law students on the subject, ELSA created a network-wide Legal Research Group (LRG) called ‘ELSA...... for Children’. Throughout 2012, 250 students from 23 countries carried out research on the implementation of European and international instruments protecting children against violence and sexual abuse. The project resulted in a final report compiling national data on the different definitions and legal...

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

    Directory of Open Access Journals (Sweden)

    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.

  13. CHINA ACCOUNTING REVIEW(CAR)

    Institute of Scientific and Technical Information of China (English)

    2007-01-01

    China Accounting Review(CAR)is a new accounting journal in Chinese,spon- sored by Peking University,Tsinghua University,Beijing National Accounting Insti- tute and ten more universities,and published by the Peking University Press.

  14. Turismo espacial: cuestiones legales que afectan a este tipo de turismo

    OpenAIRE

    SERRANO NAVALÓN, ANA ISABEL; Ramón Fernández, Francisca

    2013-01-01

    [EN] This paper aims to analyze the main legal issues that concern the spatial tourism, focusing in the main applicable legislation. The methodology used in the production of the present study has departed from the study of the definition of this kind of tourism and its differentiation with other typologies, and the results of this research allowed considering the viability of creation of hotels to receive the tourists, taking into account its peculiarity and the tourist potent...

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

    DEFF Research Database (Denmark)

    Thrandardottir, Erla; Keating, Vincent Charles

    2017-01-01

    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...... on the principles that underpin the regulation of charities in English law as a first step in a gradualist argument for the institution of their international de jure legitimacy....

  16. 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.

  17. CREATIVE ACCOUNTING AND FISCAL FRAUD

    Directory of Open Access Journals (Sweden)

    IMBRESCU CARMEN MIHAELA

    2012-05-01

    Full Text Available This study suggests to highlight the fact that accounting information does not succeed reflecting the real image of an entity only partially due to the manipulation of accounting data by practicing creative accounting by accountants, managers, under the careful management of auditors which certify the fact that the financial situations reflect the reality. Creative accounting has as an common goal creating a distorted image of the entity, more prosperous, misleading the information users through financial components. Handling techniques are offered by the treatments and the accounting politics recommended by the national accounting standards and International Accounting standards.

  18. Demonstrating marketing accountability.

    Science.gov (United States)

    Gombeski, William R; Britt, Jason; Taylor, Jan; Riggs, Karen; Wray, Tanya; Adkins, Wanda; Springate, Suzanne

    2008-01-01

    Pressure on health care marketers to demonstrate effectiveness of their strategies and show their contribution to organizational goals is growing. A seven-tiered model based on the concepts of structure (having the right people, systems), process (doing the right things in the right way), and outcomes (results) is discussed. Examples of measures for each tier are provided and the benefits of using the model as a tool for measuring, organizing, tracking, and communicating appropriate information are provided. The model also provides a framework for helping management understand marketing's value and can serve as a vehicle for demonstrating marketing accountability.

  19. Total quality accounting

    Directory of Open Access Journals (Sweden)

    Andrijašević Maja

    2008-01-01

    Full Text Available The focus of competitive "battle" shifted from the price towards non-price instruments, above all, towards quality that became the key variable for profitability increase and achievement of better comparative position of a company. Under such conditions, management of a company, which, according to the established and certified system of total quality, strives towards achieving of a better market position, faces the problem of quality cost measurement and determination. Management, above all, cost accounting can help in solving of this problem, but the question is how much of its potential is being used for that purpose.

  20. Hedge accounting no Brasil

    OpenAIRE

    2014-01-01

    Esta tese é motivada pelas recentes alterações das normas contábeis brasileiras, as quais passaram a requerer o reconhecimento, no resultado, da volatilidade causada pela mensuração ao valor justo de instrumentos derivativos. A prática contábil hedge accounting (HA) possibilita eliminar tal volatilidade. Investidores cobram prêmio de risco por resultados mais difíceis de serem previstos (Allayannis & Simko, 2010; Rountree, Weston, & Allayannis, 2008; Graham, Harvey, & Rajgopal, 2005; Thomas &...