WorldWideScience

Sample records for accountability legal

  1. 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

  2. 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;}

  3. 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. (a...

  4. Legal accountability for public school discipline: fact or fiction?

    Directory of Open Access Journals (Sweden)

    Elda de Waal

    2011-01-01

    Full Text Available Educators, learners and parents/caregivers should be held accountable for instilling learner discipline through clear guidelines and limitations to achieve security at public schools. Two previously identified education challenges are sustaining well-disciplined education systems and ensuring that educators are attentive to legal parameters in making decisions and dealing with discipline. This article adds a third challenge: convincing educators, learners and parents/caregivers of their accountability concerning creating/maintaining safe learning environments. Five subordinate legislation documents relevant to legal accountability are scrutinized, as well as relevant case law. The article follows a documentary comparative perspective using a secondary analysis method: appraising legal guidelines and asking questions to draw conclusions and make pragmatic action-oriented suggestions.

  5. 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.

  6. Legal Accountability for Public School Discipline--Fact or Fiction?

    Science.gov (United States)

    de Waal, Elda

    2011-01-01

    Educators, learners and parents/caregivers should be held accountable for instilling learner discipline through clear guidelines and limitations to achieve security at public schools. Two previously identified education challenges are sustaining well-disciplined education systems and ensuring that educators are attentive to legal parameters in…

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

    OpenAIRE

    Svitlík, Jan

    2010-01-01

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

  8. The legal nature of the contract currency bank account

    Directory of Open Access Journals (Sweden)

    Ольга Олегівна Чорна

    2016-06-01

    Full Text Available The Civil Code of Ukraine there are no specific rules governing contractual relationship currency bank account, and existing norms in the national legislation does not reflect the specificity, complexity bank currency relations; regulations that regulate banking operations in foreign currencies, in some cases inconsistent, uncoordinated and even contradictory; In addition, some based on somewhat outdated today philosophical position, affecting the development bank currency civil relations. Problems about the determination of the legal nature of the contract currency bank account, studied and continue to study the eminent jurist scholars, among which highlight G.F. Shershenevich, C.A. Fleyshyts, I.B. Nowicki, M.N. Agarkova, A.S. Ioffe, N.S. Kuznetsov, I.A. Bezkluboho etc. Purpose of the article – the definition of the legal nature of the contract currency bank account, as well as research and analysis of major scientific debate on the subject. Given the inextricable link between the two elements of a bank account without connectivity relations on the account balance on any loan or of storage, believe that the bank account agreement today is an independent civil - legal contract.

  9. Problematic issues of accounting reflection and accounting recognition of contributions while carrying out joint activities without forming a legal entity

    OpenAIRE

    Куришко, Лілія Анатоліївна

    2015-01-01

    The methodic of accounting reflection of the business transactions related to contributions into the joint activities without forming a legal entity has been studied; the types of contributions defined legally and the possibility of their reflection in accounting have been elucidated; the author’s understanding of the essence of contributions’ types has been formed as well as the approach towards their identification in accounting has been offered

  10. 11 CFR 100.85 - Legal or accounting services to political party committees.

    Science.gov (United States)

    2010-01-01

    ... 11 Federal Elections 1 2010-01-01 2010-01-01 false Legal or accounting services to political party committees. 100.85 Section 100.85 Federal Elections FEDERAL ELECTION COMMISSION GENERAL SCOPE AND DEFINITIONS (2 U.S.C. 431) Exceptions to Contributions § 100.85 Legal or accounting services to political party...

  11. 11 CFR 100.145 - Legal or accounting services to political party committees.

    Science.gov (United States)

    2010-01-01

    ... 11 Federal Elections 1 2010-01-01 2010-01-01 false Legal or accounting services to political party committees. 100.145 Section 100.145 Federal Elections FEDERAL ELECTION COMMISSION GENERAL SCOPE AND DEFINITIONS (2 U.S.C. 431) Exceptions to Expenditures § 100.145 Legal or accounting services to political...

  12. 11 CFR 100.86 - Legal or accounting services to other political committees.

    Science.gov (United States)

    2010-01-01

    ... 11 Federal Elections 1 2010-01-01 2010-01-01 false Legal or accounting services to other political committees. 100.86 Section 100.86 Federal Elections FEDERAL ELECTION COMMISSION GENERAL SCOPE AND DEFINITIONS (2 U.S.C. 431) Exceptions to Contributions § 100.86 Legal or accounting services to other political...

  13. 11 CFR 100.146 - Legal or accounting services to other political committees.

    Science.gov (United States)

    2010-01-01

    ... 11 Federal Elections 1 2010-01-01 2010-01-01 false Legal or accounting services to other political committees. 100.146 Section 100.146 Federal Elections FEDERAL ELECTION COMMISSION GENERAL SCOPE AND DEFINITIONS (2 U.S.C. 431) Exceptions to Expenditures § 100.146 Legal or accounting services to other...

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

    OpenAIRE

    Tetyana Korolyuk

    2015-01-01

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

  15. 7 CFR 1717.611 - RUS approval of expenditures for legal, accounting, engineering, and supervisory services.

    Science.gov (United States)

    2010-01-01

    ..., supervisory (other than for the management and operation of the borrower's electric system, see § 1717.608(d... 7 Agriculture 11 2010-01-01 2010-01-01 false RUS approval of expenditures for legal, accounting... COMMON TO INSURED AND GUARANTEED ELECTRIC LOANS Operational Controls § 1717.611 RUS approval of...

  16. College Endowment Funds: A Consideration of Applicable Accounting and Legal Principles.

    Science.gov (United States)

    Blackwell, Thomas E.; Johns, Ralph S.

    1970-01-01

    In 1968 the Ford Foundation appointed an Advisory Committee on Endowment Management to study the management of college and university endowment funds with an eye toward the accounting and legal principals of more unconventional investing. The Committee concluded that gains from endowments need not be treated as principal of NACUBO sees this…

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

    OpenAIRE

    Cristiana Bogdanoiu

    2012-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Cristina Nicolaescu

    2016-01-01

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

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

    Science.gov (United States)

    Foster, Charles; Herring, Jonathan; Boyd, Magnus

    2015-05-01

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

  20. 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. Keywords : Legal Protection, Customer Segregated Account Owner, Broker, Bankruptcy Law

  1. An examination of the development and meaning of goodwill and the possibility of achieving a synthesis between its legal and accounting concepts

    OpenAIRE

    Tregoning, Ian Hamilton

    2017-01-01

    This paper addresses the topic of goodwill and the possibility of achieving a synthesis between its legal and accounting concepts. The genesis for this topic was the assertion by the High Court in FCT v. Murry that the legal and accounting concepts of goodwill were different to the extent that a synthesis between the concepts could not be achieved. The approach taken involves an examination of the evolution, nature and treatment of goodwill in both the legal and accounting contexts. The ...

  2. 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.

  3. 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.

  4. 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.

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

    Directory of Open Access Journals (Sweden)

    K.I. Samchuk

    2017-03-01

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

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

    Science.gov (United States)

    Allan, A.; Spray, C.

    2013-12-01

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

  7. 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.

  8. 31 CFR 363.27 - What do I need to know about accounts for minors who have not had a legal guardian appointed by a...

    Science.gov (United States)

    2010-07-01

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

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

    OpenAIRE

    Louis Ndjetcheu

    2013-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Prokopenko Zhanna V.

    2017-03-01

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

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

    Directory of Open Access Journals (Sweden)

    Shanthi Senthe

    2013-10-01

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

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

    Czech Academy of Sciences Publication Activity Database

    Pavlakos, George

    2017-01-01

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

  13. Accountability

    Science.gov (United States)

    Fielding, Michael; Inglis, Fred

    2017-01-01

    This contribution republishes extracts from two important articles published around 2000 concerning the punitive accountability system suffered by English primary and secondary schools. The first concerns the inspection agency Ofsted, and the second managerialism. Though they do not directly address assessment, they are highly relevant to this…

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

    OpenAIRE

    Pavlakos, Georgios

    2017-01-01

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

  15. 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.

  16. Legal method in danish law

    DEFF Research Database (Denmark)

    Blume, Peter Erik

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

  17. Legal Hybrids

    DEFF Research Database (Denmark)

    Herrmann, Janne Rothmar

    2009-01-01

    in which embryos and foetuses are placed are much more complex. These categories are identified using Danish legislation as an example and on that basis the article extracts and identifies the different parameters that play a part in the legal categorisation of the human conceptus.......The article discusses the inadequacy of traditional theory on legal personhood in relation to embryos and foetuses. To challenge the somewhat binary view of legal personhood according to which the ‘born alive' criterion is paramount the article demonstrates that the number of legal categories...

  18. Regulatory and legal support of taxes-and-duties liabilities accounting and audit under the conditions of financial and economic crisis

    OpenAIRE

    Kupalova, G.; Matvienko, T.

    2010-01-01

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

  19. Police accountability in Ireland: an analysis of the problems posed by the legal, constitutional and political dimensions and how they might be addressed

    OpenAIRE

    Walsh, Dermot P. J.

    1992-01-01

    The concept of police accountability is not susceptible to a universal or concise definition. In the context of this thesis it is treated as embracing two fundamental components. First, it entails an arrangement whereby an individual, a minority and the whole community have the opportunity to participate meaningfully in the formulation of the principles and policies governing police operations. Second, it presupposes that those who have suffered as victims of unacceptable police behaviour sho...

  20. 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.

  1. IRBA SERIES : Accounting In Japan

    OpenAIRE

    Arai, Kiyomitsu

    1994-01-01

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

  2. 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...

  3. Legality in multiple legal orders

    NARCIS (Netherlands)

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

    2010-01-01

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

  4. 4 CFR 83.18 - Rights of legal guardians.

    Science.gov (United States)

    2010-01-01

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

  5. 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.

  6. Abusive Legalism

    OpenAIRE

    Cheung, Alvin

    2018-01-01

    This paper suggests that one response to growing scrutiny of authoritarian tactics is to turn to sub-constitutional public law, or private law. By using “ordinary” law in ways that seem consistent with formal and procedural aspects of rule of law, autocrats can nonetheless frustrate the rule of law and consolidate power, while also avoiding drawing unfavourable attention to that consolidation. I refer to this phenomenon as “abusive legalism.” This paper makes three main contributions to the s...

  7. 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

  8. ACCOUNTING AND AUDIT OPERATIONS ON CURRENT ACCOUNT

    Directory of Open Access Journals (Sweden)

    Koblyanska Olena

    2018-03-01

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

  9. Visions of the Future of (Legal) Education

    OpenAIRE

    Madison, Michael

    2017-01-01

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

  10. Legal Radiopathology

    International Nuclear Information System (INIS)

    Andrade Lima, L. de

    1986-01-01

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

  11. Legal technique: approaches to section on types

    Directory of Open Access Journals (Sweden)

    І. Д. Шутак

    2015-11-01

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

  12. Civil legal responsibility for environmental pollution

    Directory of Open Access Journals (Sweden)

    Pajtić Bojan L.

    2015-01-01

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

  13. 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....

  14. 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.

  15. 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.

  16. 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....

  17. Regional Legal Assistance

    Directory of Open Access Journals (Sweden)

    Abdul Fatah

    2015-06-01

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

  18. Following legal rules : Visibility and feasibility

    NARCIS (Netherlands)

    van Roermund, G.C.G.J.

    2014-01-01

    This paper reflects on the idea of ‘visualization’ of legal rules as part of an account of rule following in action. Presenting an alternative to Van Schooten’s (Jurisprudence and communication. Deborah Charles, Liverpool, 2012) account of interpretation, I first distinguish between two modes of

  19. Dementia and Legal Competency

    OpenAIRE

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

    2011-01-01

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

  20. The Harmonization of Accounting

    Directory of Open Access Journals (Sweden)

    Hajnal Noémi

    2017-11-01

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

  1. The Legal Case

    NARCIS (Netherlands)

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

    2013-01-01

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

  2. 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.

  3. 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.

  4. 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

  5. Medico legal issues.

    Science.gov (United States)

    Mackenzie, Geraldine; Carter, Hugh

    2010-01-01

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

  6. 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

  7. PLACING ACCOUNTING AMONG SCIENCES

    Directory of Open Access Journals (Sweden)

    Mihai Deju

    2013-12-01

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

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

    African Journals Online (AJOL)

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

  9. Should Drugs Be Legalized?

    Science.gov (United States)

    Chambliss, William; Scorza, Thomas

    1989-01-01

    Presents two opposing viewpoints concerning the legalization of drugs. States that control efforts are not cost effective and suggests that legalization with efforts at education is a better course of action (W. Chambliss). The opposing argument contends that the cost in human suffering negates any savings in dollars gained through legalization…

  10. 75 FR 42786 - Accounting Guide for LSC Recipients (2010 Edition)

    Science.gov (United States)

    2010-07-22

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

  11. Methodology in Legal Research

    Directory of Open Access Journals (Sweden)

    Tom R. Tyler

    2017-12-01

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

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

    OpenAIRE

    Sendidevi, Ida Ayu Wayan Meryawira

    2015-01-01

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

  13. Internet accounting

    NARCIS (Netherlands)

    Pras, Aiko; van Beijnum, Bernhard J.F.; Sprenkels, Ron; Parhonyi, R.

    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

  14. Corporate legal responsibility: A levinasian perspective

    OpenAIRE

    Soares, Conceição

    2008-01-01

    In this article I will look into Corporate Legal Responsibility taking into account Levinas’s notion of infinite responsibility, as well as his understanding of ethical language. My account of Levinas’s philosophy will show that it challenges – breaking down – deeply entrenched distinctions in the dominant strands of moral philosophy, within which the theory of individual responsibility is embedded, such as between:(1) duty to others on the one hand and supererogation on the other; (2) perfec...

  15. Tax evasion between fraud and legality

    Directory of Open Access Journals (Sweden)

    Opreţ Laura-Anca

    2017-12-01

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

  16. 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…

  17. Abortion legalized: challenges ahead.

    Science.gov (United States)

    Singh, M; Jha, R

    2007-01-01

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

  18. 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,…

  19. Whistleblowing: a legal commentary.

    Science.gov (United States)

    Cornock, Marc

    2011-10-01

    This article examines the legal position of a nurse who believes that a colleague is performing below the level of competence required, witnesses inappropriate action by a colleague, or who believes that the care environment is putting patients at risk.

  20. Curbing Abuses of Legal Power in the Society

    OpenAIRE

    Tajudeen Ojo Ibraheem

    2015-01-01

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

  1. Management Accounting

    OpenAIRE

    John Burns; Martin Quinn; Liz Warren; João Oliveira

    2013-01-01

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

  2. Insurance: Accounting, Regulation, Actuarial Science

    OpenAIRE

    Alain Tosetti; Thomas Behar; Michel Fromenteau; Stéphane Ménart

    2001-01-01

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

  3. 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

  4. Accounting outsourcing

    OpenAIRE

    Linhartová, Lucie

    2012-01-01

    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.

  5. FINANCIAL STATEMENTS FOR LEGAL PERSONS WITHOUT PATRIMONIAL PURPOSE

    OpenAIRE

    DUMITRU FRANCA; MORARU MARIA

    2012-01-01

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

  6. Legal nature of affatomia

    Directory of Open Access Journals (Sweden)

    Stanković Miloš

    2015-01-01

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

  7. UN legal advisers meet

    International Nuclear Information System (INIS)

    1969-01-01

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

  8. Legal highs - legal aspects and legislative solutions.

    Science.gov (United States)

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

    2011-01-01

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

  9. Environmental Accounting as a Tool for Environmental Management ...

    African Journals Online (AJOL)

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

  10. Discrimination of legal entities: Phenomenological characteristics and legal protection

    Directory of Open Access Journals (Sweden)

    Petrušić Nevena

    2017-01-01

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

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

    International Nuclear Information System (INIS)

    Ali, A.M.

    2013-01-01

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

  12. PERPETUAL LEASE: FEATURES OF ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Tetiana Yurchenko

    2017-03-01

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

  13. Legal mentality: the interpretation of the scientific discourse

    Directory of Open Access Journals (Sweden)

    Ігор Олексійович Поліщук

    2016-06-01

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

  14. Legal empowerment for accountable, just and equitable governance ...

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

    Large land areas in Cameroon are under agribusiness and logging concessions. While private sector investments hold out promise for green development and ... social inequality, promote greater gender parity, and empower women and girls.

  15. 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...

  16. Minimally legally invasive dentistry.

    Science.gov (United States)

    Lam, R

    2014-12-01

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

  17. 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)

  18. Defeasibility in Legal Reasoning

    OpenAIRE

    SARTOR, Giovanni

    2009-01-01

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

  19. Documents and legal texts

    International Nuclear Information System (INIS)

    2017-01-01

    This section treats of the following documents and legal texts: 1 - Belgium 29 June 2014 - Act amending the Act of 22 July 1985 on Third-Party Liability in the Field of Nuclear Energy; 2 - Belgium, 7 December 2016. - Act amending the Act of 22 July 1985 on Third-Party Liability in the Field of Nuclear Energy

  20. Tritium accountancy

    International Nuclear Information System (INIS)

    Avenhaus, R.; Spannagel, G.

    1995-01-01

    Conventional accountancy means that for a given material balance area and a given interval of time the tritium balance is established so that at the end of that interval of time the book inventory is compared with the measured inventory. In this way, an optimal effectiveness of accountancy is achieved. However, there are still further objectives of accountancy, namely the timely detection of anomalies as well as the localization of anomalies in a major system. It can be shown that each of these objectives can be optimized only at the expense of the others. Recently, Near-Real-Time Accountancy procedures have been studied; their methodological background as well as their merits will be discussed. (orig.)

  1. 45 CFR 1610.9 - Accounting.

    Science.gov (United States)

    2010-10-01

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

  2. Kingdom of Morocco : Country Financial Accountability Assessment

    OpenAIRE

    World Bank

    2003-01-01

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

  3. 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.

  4. THE ELITISM OF LEGAL LANGUAGE AND THE NEED OF SIMPLIFICATION

    Directory of Open Access Journals (Sweden)

    Antonio Escandiel de Souza

    2016-12-01

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

  5. 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.

  6. 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

  7. Analysis - what is legal medicine?

    Science.gov (United States)

    Beran, Roy G

    2008-04-01

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

  8. Photovoltaic facilities, legal guidebook

    International Nuclear Information System (INIS)

    Maincent, G.

    2011-01-01

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

  9. Collaborative Legal Pluralism

    Directory of Open Access Journals (Sweden)

    Wim Decock

    2017-01-01

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

  10. 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.

  11. Evidence Supporting Broader Access To Safe Legal Abortion

    OpenAIRE

    Faundes; Anibal; Shah; Iqbal H.

    2016-01-01

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

  12. [Acute scrotal pain in childhood: legal pitfalls].

    Science.gov (United States)

    Bader, Pia; Hugemann, Christoph; Frohneberg, Detlef

    2017-12-01

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

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

    DEFF Research Database (Denmark)

    Larsen, Aase Voldgaard

    takes place in different ways. A survey among lawyers (Larsen 2009) showed that, concerning legal contracts, mediation of knowledge is largely performed by legal experts, i.e. lawyers, to their clients during personal consultations before the contract is signed. Many lawyers prefer to explain difficult......In this paper, focus is on mediation of legal knowledge between expert and layman in connection with German legal contracts. Focus is not, however, on the role of a classical mediator (e.g. a translator), but on knowledge mediation performed by the expert himself. This mediation of legal knowledge...... for the layman. Some legal experts, however, take these problems into account and mediate the legal knowledge that the layman is expected to be lacking in the wording of the legal contract. Using methods of text analysis, this paper explores the ways in which this is done. On the one hand, it is seen...

  14. 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.

  15. Payroll accounting

    OpenAIRE

    Hodžová, Markéta

    2009-01-01

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

  16. 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.

  17. Legal aspects of teleradiology

    International Nuclear Information System (INIS)

    Ulsenheimer, K.; Heinemann, N.

    1997-01-01

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

  18. Legal Assistance Guide: Wills

    Science.gov (United States)

    1990-09-01

    presente testamento de mi puno y letra para hacer constar mi ultima y firme voluntad para que sea cumplida fielmente conforme a las siguientes clausulas...ruego se le de fiel cumplimiento. Y para que asi conste, a todos los f ines legales pertinentes otorgo el presente testamrento bajo mi firma en el lugar...Transiers to ,- -Al" t’ het (4., m4 Us %put Ortronew. It 1111. tOOlise -ur" se me. thens 1 61%0 all rmv 14oo Act at anv &late ..t ..... i, 𔃺 le. ~~rt n the

  19. Legal and institutional issues

    International Nuclear Information System (INIS)

    Anon.

    1991-01-01

    Leaving aside the natural desire to avoid the difficulties imposed by the enormously complex siting and certification process, a utility might decide to forego adding new capacity because of a variety of legal and institutional disincentives. Some of these are discussed in this chapter. The addition of new lines to support a competitive generating market also raises unique institutional issues. Perhaps the most important of these is the question of who should pay for the necessary capital expenditures. This issue also is discussed in this section

  20. Documents and legal texts

    International Nuclear Information System (INIS)

    2016-01-01

    This section treats of the following documents and legal texts: 1 - Brazil: Law No. 13,260 of 16 March 2016 (To regulate the provisions of item XLIII of Article 5 of the Federal Constitution on terrorism, dealing with investigative and procedural provisions and redefining the concept of a terrorist organisation; and amends Laws No. 7,960 of 21 December 1989 and No. 12,850 of 2 August 2013); 2 - India: The Atomic Energy (Amendment) Act, 2015; Department Of Atomic Energy Notification (Civil Liability for Nuclear Damage); 3 - Japan: Act on Subsidisation, etc. for Nuclear Damage Compensation Funds following the implementation of the Convention on Supplementary Compensation for Nuclear Damage

  1. Legal and legal-ethical aspects of risk assessment

    International Nuclear Information System (INIS)

    Seiler, H.

    1991-01-01

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

  2. 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

  3. 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....

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

    Directory of Open Access Journals (Sweden)

    Victor Imanuel W. Nalle

    2015-02-01

    Full Text Available Some law schools in Indonesia reject socio-legal studies with epistemological arguments that puts jurisprudence as sui generis. Rejection is based argument that jurisprudence is a normative science. In fact socio-legal studies in the development of jurisprudence outside Indonesia has long existed and contributed to the legal reform. Socio-legal studies also significant for legal reform. It is caused by the existence of non doctrinal aspect in law making and implementation of the law. Therefore the position and relevance of socio-legal research is not related to the benefits that provided for the development of national law or jurisprudence. Beberapa fakultas hukum di Indonesia menolak penelitian sosio-legal dengan argumentasi epistemologis yang menempatkan ilmu hukum sebagai sui generis. Penolakan tersebut didasarkan argumentasi bahwa ilmu hukum adalah ilmu yang bersifat normatif. Kenyataannya studi sosio-legal dalam perkembangan ilmu hukum di luar Indonesia telah lama eksis dan berperan dalam pembaharuan hukum. Selain itu, studi sosiolegal juga berperan dalam pembaharuan hukum. Hal ini disebabkan adanya aspek-aspek nondoktrinal yang berperan dalam pembentukan hukum dan implementasi hukum di masyarakat. Oleh karena itu kedudukan dan relevansi penelitian sosio-legal pada ada tidaknya manfaat yang diberikan bagi perkembangan hukum nasional ataupun ilmu hukum.

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

    Directory of Open Access Journals (Sweden)

    Victor Imanuel W. Nalle

    2015-02-01

    Full Text Available Some law schools in Indonesia reject socio-legal studies with epistemological arguments that puts jurisprudence as sui generis. Rejection is based argument that jurisprudence is a normative science. In fact socio-legal studies in the development of jurisprudence outside Indonesia has long existed and contributed to the legal reform. Socio-legal studies also significant for legal reform. It is caused by the existence of non doctrinal aspect in law making and implementation of the law. Therefore the position and relevance of socio-legal research is not related to the benefits that provided for the development of national law or jurisprudence.   Beberapa fakultas hukum di Indonesia menolak penelitian sosio-legal dengan argumentasi epistemologis yang menempatkan ilmu hukum sebagai sui generis. Penolakan tersebut didasarkan argumentasi bahwa ilmu hukum adalah ilmu yang bersifat normatif. Kenyataannya studi sosio-legal dalam perkembangan ilmu hukum di luar Indonesia telah lama eksis dan berperan dalam pembaharuan hukum. Selain itu, studi sosiolegal juga berperan dalam pembaharuan hukum. Hal ini disebabkan adanya aspek-aspek nondoktrinal yang berperan dalam pembentukan hukum dan implementasi hukum di masyarakat. Oleh karena itu kedudukan dan relevansi penelitian sosio-legal pada ada tidaknya manfaat yang diberikan bagi perkembangan hukum nasional ataupun ilmu hukum.

  6. Argumentation in Legal Reasoning

    Science.gov (United States)

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

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

  7. [Abortion: towards worldwide legalization].

    Science.gov (United States)

    1998-09-01

    A table showing the current status of abortion in the world based on two recent and detailed studies is presented. Countries are categorized according to whether they totally prohibit abortion, permit it to save the mother's life, permit it to preserve her physical health or mental health, permit it for maternal socioeconomic reasons, or provide it at the mother's request. The countries are grouped into 5 geographic areas: America and the Caribbean; Central Asia, Middle East, and North Africa; East and South Asia and the Pacific; Europe; sub-Saharan Africa. The trend toward liberalization of laws is clear. The development of abortion laws is moving in the direction of complete legalization, that is, the creation of health norms that facilitate abortion for all women, with guarantees of medical safety. There are still countries that move to restrict access to abortion, and in a few cases, such as Colombia and Poland, legalization and prohibition have alternated depending on the social and political circumstances of the moment. In the past 12 years, 28 countries liberalized their laws in some way, while 4 countries with close ties to the Vatican restricted or prohibited access.

  8. Two conceptions of legal principles

    Directory of Open Access Journals (Sweden)

    Spaić Bojan

    2017-01-01

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

  9. Datafication of Automated (Legal) Decisions

    DEFF Research Database (Denmark)

    Schaumburg-Müller, Sten

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

  10. 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.

  11. Legal capital: an outdated concept

    OpenAIRE

    John Armour

    2006-01-01

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

  12. Energy accountancy

    International Nuclear Information System (INIS)

    Boer, G.A. de.

    1981-01-01

    G.A. de Boer reacts to recently published criticism of his contribution to a report entitled 'Commentaar op het boek 'Tussen Kernenergie en Kolen. Een Analyse' van ir. J.W. Storm van Leeuwen' (Commentary on the book 'Nuclear Energy versus Coal. An Analysis by ir. J.W. Storm van Leeuwen), published by the Dutch Ministry of Economic Affairs. The contribution (Appendix B) deals with energy analyses. He justifies his arguments for using energy accountancy for assessing different methods of producing electricity, and explains that it is simply an alternative to purely economic methods. The energy conversion yield (ratio of energy produced to energy required) is tabulated for different sources. De Boer emphasises that his article purposely discusses among other things, definitions, forms of energy, the limits of the systems, the conversion of money into energy and the definition of the energy yield at length, in order to prevent misunderstandings. (C.F.)

  13. Design Accountability

    DEFF Research Database (Denmark)

    Koskinen, Ilpo; Krogh, Peter

    2015-01-01

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

  14. 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…

  15. Regulatory and legal issues

    International Nuclear Information System (INIS)

    Raisler, K.M.; Gregory, A.M.

    1999-01-01

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

  16. 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.

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

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

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

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

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

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

  19. 18 CFR 367.22 - Accounting for asset retirement obligations.

    Science.gov (United States)

    2010-04-01

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

  20. 75 FR 5351 - Proposed Revisions to Accounting Guide for LSC Recipients

    Science.gov (United States)

    2010-02-02

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

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

    Science.gov (United States)

    Klick, Jonathan; Stratmann, Thomas

    2003-06-01

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

  2. Legal Quality, Inequality, and Tolerance

    DEFF Research Database (Denmark)

    Bjørnskov, Christian

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

  3. Legal Quality, Inequality, and Tolerance

    DEFF Research Database (Denmark)

    Bjørnskov, Christian

    2004-01-01

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

  4. Legal Aspects of the Web.

    Science.gov (United States)

    Borrull, Alexandre Lopez; Oppenheim, Charles

    2004-01-01

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

  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...

  6. 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,

  7. 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...

  8. Abortion legalization and childbearing in Mexico1

    Science.gov (United States)

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

    2016-01-01

    In 2007 abortion was legalized in the Federal District of Mexico, making the largest jurisdiction in Latin America, outside of Cuba, to allow women to have abortions on request during the first trimester of pregnancy. While the implications of the law for women's health and maternal mortality have been investigated, its potential association with fertility behavior has yet to be assessed. In this paper, we examine metropolitan area differences in overall and parity-specific, as well as the age pattern of childbearing between 2000 and 2010 to more precisely isolate the contribution of abortion legalization to fertility in Mexico. Our statistical specification applies difference-in-difference regression methods that control for concomitant changes in other socioeconomic predictors of fertility to assess the differential influence of the law across age groups. In addition, we account for prior fertility levels and change to better separate the effect of the law from preceding trends. Overall, the evidence suggests a systematic association between abortion legalization and fertility. The law appears to have contributed to lower fertility in Mexico City compared to other metropolitan areas and prior trends, though the influence is mostly visible among women aged 20-34 in connection with the transition to first and second child with limited impact on teenage fertility. There is some evidence that its effect might be diffusing to the greater Mexico City metropolitan area. PMID:27285423

  9. Abortion Legalization and Childbearing in Mexico.

    Science.gov (United States)

    Gutiérrez Vázquez, Edith Y; Parrado, Emilio A

    2016-06-01

    In 2007 abortion was legalized in the Federal District of Mexico, making it the largest jurisdiction in Latin America, outside of Cuba, to allow women to have abortions on request during the first trimester of pregnancy. While the implications of the law for women's health and maternal mortality have been investigated, its potential association with fertility behavior has yet to be assessed. We examine metropolitan-area differences in overall and parity-specific childbearing, as well as the age pattern of childbearing between 2000 and 2010 to identify the contribution of abortion legalization to fertility in Mexico. Our statistical specification applies difference-in-difference regression methods that control for concomitant changes in other socioeconomic predictors of fertility to assess the differential influence of the law across age groups. In addition, we account for prior fertility levels and change to better separate the effect of the law from preceding trends. Overall, the evidence suggests a systematic association between abortion legalization and fertility. The law appears to have contributed to lower fertility in Mexico City compared to other metropolitan areas and prior trends. The influence is mostly visible among women aged 20-34 in connection with the transition to first and second child, with limited impact on teenage fertility. There is some evidence that its effect might be diffusing to the Greater Mexico City Metropolitan area. © 2016 The Population Council, Inc.

  10. Criminal sanctions for legal enties: An instrument of crime control

    Directory of Open Access Journals (Sweden)

    Jovašević Dragan

    2016-01-01

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

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

    OpenAIRE

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

    2008-01-01

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

  12. PROFESSIONAL COMPETITIVE EVOLUTION AND QUANTIFICATION MODELS IN ACCOUNTING SERVICE ELABORATION

    Directory of Open Access Journals (Sweden)

    Gheorghe FATACEAN

    2013-12-01

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

  13. 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.

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

    International Nuclear Information System (INIS)

    Wetherall, Anthony; Robin, Isabelle

    2014-01-01

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

  15. Legalized abortion in Japan.

    Science.gov (United States)

    Hart, T M

    1967-10-01

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

  16. Documents and legal texts

    International Nuclear Information System (INIS)

    2015-01-01

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

  17. Documents and legal texts

    International Nuclear Information System (INIS)

    2014-01-01

    This section of the Bulletin presents the recently published documents and legal texts sorted by country: - Brazil: Resolution No. 169 of 30 April 2014. - Japan: Act Concerning Exceptions to Interruption of Prescription Pertaining to Use of Settlement Mediation Procedures by the Dispute Reconciliation Committee for Nuclear Damage Compensation in relation to Nuclear Damage Compensation Disputes Pertaining to the Great East Japan Earthquake (Act No. 32 of 5 June 2013); Act Concerning Measures to Achieve Prompt and Assured Compensation for Nuclear Damage Arising from the Nuclear Plant Accident following the Great East Japan Earthquake and Exceptions to the Extinctive Prescription, etc. of the Right to Claim Compensation for Nuclear Damage (Act No. 97 of 11 December 2013); Fourth Supplement to Interim Guidelines on Determination of the Scope of Nuclear Damage Resulting from the Accident at the Tokyo Electric Power Company Fukushima Daiichi and Daini Nuclear Power Plants (Concerning Damages Associated with the Prolongation of Evacuation Orders, etc.); Outline of 'Fourth Supplement to Interim Guidelines (Concerning Damages Associated with the Prolongation of Evacuation Orders, etc.)'. - OECD Nuclear Energy Agency: Decision and Recommendation of the Steering Committee Concerning the Application of the Paris Convention to Nuclear Installations in the Process of Being Decommissioned; Joint Declaration on the Security of Supply of Medical Radioisotopes. - United Arab Emirates: Federal Decree No. (51) of 2014 Ratifying the Convention on Supplementary Compensation for Nuclear Damage; Ratification of the Federal Supreme Council of Federal Decree No. (51) of 2014 Ratifying the Convention on Supplementary Compensation for Nuclear Damage

  18. 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

  19. „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.

  20. Should Pediatric Euthanasia be Legalized?

    Science.gov (United States)

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

    2018-02-01

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

  1. Legal regulation of home births

    Directory of Open Access Journals (Sweden)

    Baturan Luka O.

    2015-01-01

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

  2. Legal Translation Dictionaries for Learners

    DEFF Research Database (Denmark)

    Nielsen, Sandro

    2010-01-01

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

  3. Legal highs on the Internet.

    Science.gov (United States)

    Hillebrand, Jennifer; Olszewski, Deborah; Sedefov, Roumen

    2010-02-01

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

  4. Prerequisites for Correctness in Legal Argumentation

    OpenAIRE

    Mackuvienė, Eglė

    2011-01-01

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

  5. Formation of ideal of legal personality

    Directory of Open Access Journals (Sweden)

    Віта Олександрівна Сліпенчук

    2016-01-01

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

  6. 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

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

    Science.gov (United States)

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

    2018-01-01

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

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

    Science.gov (United States)

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

    2018-01-01

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

  9. 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.

  10. Financial Management: DoD Process for Reporting Contingent Legal Liabilities

    National Research Council Canada - National Science Library

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

    2006-01-01

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

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

    OpenAIRE

    Ковтун, Ірина Юріївна

    2015-01-01

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

  12. 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.

  13. Legal Marketing and Lawyer's Communication

    Directory of Open Access Journals (Sweden)

    Sara Casolaro

    2016-09-01

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

  14. 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...

  15. The importance of legal counsel

    Directory of Open Access Journals (Sweden)

    Betsy Fisher

    2017-02-01

    Full Text Available At each stage of the resettlement process, the presence of counsel – legal advocates – can help refugees to present their complete cases efficiently and avoid unnecessary rejections. This provides benefits to decision makers as well.

  16. Realistic rhetoric and legal decision

    Directory of Open Access Journals (Sweden)

    João Maurício Adeodato

    2017-06-01

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

  17. [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.

  18. The Politics of Legal Arrangements

    DEFF Research Database (Denmark)

    Leander, Anna

    2018-01-01

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

  19. The Legal Regulation of Cybersecurity

    OpenAIRE

    Darius Štitilis

    2013-01-01

    Cybercrime has become a global phenomenon, which is causing more harm to individual citizens, organizations, society and the state. Most countries in the world compare cybercrime with offences such as terrorism and drug trafficking due to its risks and profitability. Cybersecurity is the central category to fight cybercrime in cyberspace. Therefore, the strategic legal regulation of cybersecurity is one of the most relevant problems in EU, including Lithuania. So far cybersecurity legal regul...

  20. 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,…

  1. 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.

  2. 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 ...

  3. 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.

  4. Legal Frameworks for Emissions Trading in the European Union

    International Nuclear Information System (INIS)

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

    2006-01-01

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

  5. 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.

  6. 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.

  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

    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.

  9. 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.

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

    Directory of Open Access Journals (Sweden)

    Novoselova Lyudmila

    2018-01-01

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

  11. 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.

  12. 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

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

    Science.gov (United States)

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

    2015-04-01

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

  14. 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.

  15. 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.

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

    Directory of Open Access Journals (Sweden)

    Alexandru FRECAUTEANU

    2013-12-01

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

  17. 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.

  18. Legal Education: Critical of Contemporaneity

    Directory of Open Access Journals (Sweden)

    Patrícia Verônica Nunes Carvalho Sobral

    2016-10-01

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

  19. Legal aspects of nuclear energy

    International Nuclear Information System (INIS)

    Kraut, A.

    1981-01-01

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

  20. Is There a Conjunction Fallacy in Legal Probabilistic Decision Making?

    Directory of Open Access Journals (Sweden)

    Bartosz W. Wojciechowski

    2018-04-01

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

  1. Is There a Conjunction Fallacy in Legal Probabilistic Decision Making?

    Science.gov (United States)

    Wojciechowski, Bartosz W; Pothos, Emmanuel M

    2018-01-01

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

  2. Legal aspects of thermal discharges

    International Nuclear Information System (INIS)

    Martin, A.J.

    1974-01-01

    An overview of those legal areas which directly affect technical and planning decisions is presented in the form of 2 legal approaches which constrain the indiscriminate release of thermal discharges to receiving waters. One takes the form of private remedies which have traditionally been available to aggrieved parties who are in some way damaged by the harmful discharge. The 2nd approach utilizes the various statutory constraints leading to direct governmental action. It appears that statutory law is playing the prominent role in restricting the temperature to which receiving waters may be raised as a result of such discharges by using effluent limitations and water quality standards. (Water Resour. Abstr.)

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

    African Journals Online (AJOL)

    Advances in the information and communication technologies have led to the availability of a range of primary and secondary legal research publications online via the Internet, rather than on other storing devices such as compact discs or publications in the print media. Not only has information and communication ...

  4. Legal abortion for mental health indications.

    Science.gov (United States)

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

    2006-11-01

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

  5. [Legal and illegal abortion in Switzerland].

    Science.gov (United States)

    Stamm, H

    1970-01-01

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

  6. The universal legal framework against nuclear terrorism

    International Nuclear Information System (INIS)

    Gehr, W.

    2007-01-01

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

  7. Social Responsibility of Accounting

    OpenAIRE

    JINNAI, Yoshiaki

    2011-01-01

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

  8. 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.

  9. Advantages of fund accounting in 'nonprofits'.

    Science.gov (United States)

    Herzlinger, R E; Sherman, H D

    1980-01-01

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

  10. 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.

  11. DO ACCOUNTING PRACTITIONERS USE ACCOUNTING RESEARCH RESULTS?

    OpenAIRE

    ALINA BEATTRICE VLADU

    2015-01-01

    This paper reports the results of a survey designed to explore if accounting practitioners are using as a reference point in their daily activities the opinions of academia. Since accounting research comprises various trends of research the earnings management research field is used as illustrative case. Among our respondents were accounting professional, members of professional bodies as the Chamber of Financial Auditors or Romania and also Body of Expert and Licensed Accountants...

  12. 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...

  13. Legal incentives for minimizing waste

    International Nuclear Information System (INIS)

    Clearwater, S.W.; Scanlon, J.M.

    1991-01-01

    Waste minimization, or pollution prevention, has become an integral component of federal and state environmental regulation. Minimizing waste offers many economic and public relations benefits. In addition, waste minimization efforts can also dramatically reduce potential criminal requirements. This paper addresses the legal incentives for minimizing waste under current and proposed environmental laws and regulations

  14. Should Pediatric Euthanasia be Legalized?

    NARCIS (Netherlands)

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

    Voluntary active euthanasia for adults at their explicit request has been legal in Belgium and the Netherlands since 2002. In those countries, acceptance of the practice for adults has been followed by acceptance of the practice for children. Opponents of euthanasia see this as a dangerous slippery

  15. 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"

  16. Legal theology in imposed constitutionalism

    DEFF Research Database (Denmark)

    Abat Ninet, Antoni

    2018-01-01

    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...

  17. 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...

  18. Legal Education in China Today.

    Science.gov (United States)

    Macdonald, R. St. J.

    1980-01-01

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

  19. 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)

  20. Towards a Legal Recommender System

    NARCIS (Netherlands)

    Winkels, R.; Boer, A.; Vredebregt, B.; van Someren, A.

    2014-01-01

    In this paper we present the results of ongoing research aimed at a legal recommender system where users of a legislative portal receive suggestions of other relevant sources of law, given a focus document. We describe how we make references in case law to legislation explicit and machine readable,

  1. PLEDGES OF A LEGAL ACADEMIC

    African Journals Online (AJOL)

    eliasn

    Tsegaye Regassa is currently a PhD Candidate at Melbourne University. Law School and can be reached at ... worthy commentator of our laws for our times, a defender of the civilization embodied in the laws of the ... As a legal academic, I note that I am part of the corps of intellectuals who, as society's paid thinkers, seek to ...

  2. Legal Aspects of Drug Abuse.

    Science.gov (United States)

    Sloat, Robert S.

    Discussed from a teacher's perspective are the legal and cultural ramifications of drug abuse. The importance of teachers' examining their own values concerning drug use is emphasized. Also reviewed are the history of drug use and of narcotics legislation. Recommendations concerning legislative reform are discussed. (CL)

  3. Citizen Access to Legal Information.

    Science.gov (United States)

    Andrus, Kay L.

    1987-01-01

    Describes activities by the American Bar Association and other groups aimed at educating the public about their legal rights and responsibilities, including informational pamphlets and brochures issued by state bar associations. These public service information pamphlets are listed by state and the address of each state's bar association is…

  4. Neuromarketing from a Legal Perspective

    Czech Academy of Sciences Publication Activity Database

    Krausová, Alžběta

    2017-01-01

    Roč. 7, č. 1 (2017), s. 40-49 ISSN 1805-8396 R&D Projects: GA ČR(CZ) GA16-26910S Institutional support: RVO:68378122 Keywords : biometric data * consumer protection * data protection Subject RIV: AG - Legal Sciences OBOR OECD: Law

  5. Risk Management in the Exchange Fund Account

    OpenAIRE

    Michel Rochette

    2002-01-01

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

  6. The legal reasoning skills. Theoretical considerations

    Directory of Open Access Journals (Sweden)

    Lisett D. Páez Cuba

    2014-06-01

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

  7. Evolution for our time: a theory of legal memetics

    OpenAIRE

    Simon Deakin

    2002-01-01

    The purpose of this paper is to explore the significance for legal thought of recent developments in evolutionary theory which are associated with the notion of 'memetics'. 'Memetics' aims to account for processes of cultural transmission and change using a version of the 'genetic metaphor'. This is the idea that patterns of cultural evolution are closely analogous to those which occur in the natural world as a result of the interaction between genes, organisms and environments. At a further,...

  8. Safeguards Accountability Network accountability and materials management

    International Nuclear Information System (INIS)

    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

  9. INTERACTION OF EUROPEAN AND RUSSIAN LEGAL CONSCIOUSNESS

    Directory of Open Access Journals (Sweden)

    A. Tyrtyshny

    2015-01-01

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

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

    OpenAIRE

    Caroline Lydia Hart

    2012-01-01

    Since 2007 the Legal Profession Act 2007 (Qld) has offered legal practitioners a wider choice of business structure other than sole practitioner or partnership, to include incorporated legal practice ('ILP') or multidisciplinary partnership. In particular the use of ILPs offers legal practitioners a range of benefits in terms of operating a law firm consistent with business management practices. The status of ILP however comes at a cost of putting in place 'appropriate management systems'. ...

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

    OpenAIRE

    Niamh Brennan; Sidney J. Gray

    2005-01-01

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

  12. Lawyer Accountability in Public Bid

    Directory of Open Access Journals (Sweden)

    Adriana da Costa Ricardo Schier

    2015-12-01

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

  13. Legal Duties and Legal Liabilities of Coaches toward Athletes

    Directory of Open Access Journals (Sweden)

    Mirsafian Hamidreza

    2016-03-01

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

  14. 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.

  15. A computerized legal information management system | Ohiagu ...

    African Journals Online (AJOL)

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

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

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

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

  17. [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.

  18. CONSIDERATIONS REGARDING THE EFFECTS OF LEGAL COMMUNICATION

    Directory of Open Access Journals (Sweden)

    Claudiu Ramon D. Butculescu

    2015-11-01

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

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

    DEFF Research Database (Denmark)

    Valkanou, Theodora; Mitkidis, Katerina

    2018-01-01

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

  20. Abortion Legalization and Adolescent Substance Use

    OpenAIRE

    Charles, Kerwin Kofi; Stephens, Melvin, Jr

    2006-01-01

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

  1. Marketing legal services on the Internet

    OpenAIRE

    Alicja Mikołajczyk

    2014-01-01

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

  2. CONSIDERATIONS REGARDING THE EFFECTS OF LEGAL COMMUNICATION

    OpenAIRE

    Claudiu Ramon D. Butculescu

    2015-01-01

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

  3. Traditional Market Accounting: Management or Financial Accounting?

    OpenAIRE

    Wiyarni, Wiyarni

    2017-01-01

    The purpose of this study is to explore the area of accounting in traditional market. There are two areas of accounting: management and financial accounting. Some of traditional market traders have prepared financial notes, whereas some of them do not. Their financial notes usually consist of receivables, payables, customer orders, inventories, sales and cost price, and salary expenses. The purpose of these financial notes is usually for decision making. It is very rare for the traditional ma...

  4. 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…

  5. The interface of legal and esthetic considerations

    Science.gov (United States)

    Richard C. Smardon

    1979-01-01

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

  6. Legal Coordinator | IDRC - International Development Research ...

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

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

  7. 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…

  8. The Multiplication Effect of Legal Insurance

    NARCIS (Netherlands)

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

    2016-01-01

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

  9. Legal Research in a Changing Information Environment

    African Journals Online (AJOL)

    tduplessis

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

  10. 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...

  11. Legal Knowledge and Agility in Public Administration

    NARCIS (Netherlands)

    Boer, A.; van Engers, T.

    2013-01-01

    To address agility in public administration, we have developed a knowledge acquisition infrastructure for legal knowledge, based on an implementation-oriented conceptualization of the legal system. Our objective is to reframe legal knowledge as a knowledge source in a design-oriented task ontology,

  12. 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

  13. 18 CFR 3b.5 - Legal guardians.

    Science.gov (United States)

    2010-04-01

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

  14. 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.

  15. Drug product selection: legal issues.

    Science.gov (United States)

    Christensen, T P; Kirking, D M; Ascione, F J; Welage, L S; Gaither, C A

    2001-01-01

    To review the potential legal liability of the pharmacist in the drug product selection process. Published articles identified through MEDLINE, published law reviews identified through InfoTrac, and appellate court decisions. Search terms used included pharmacist liability, drug product selection, and generic substitution. Additional articles, books, and appellate court decisions were identified from the bibliographies of retrieved articles and citations in appellate court decisions. Pharmacists engaging in drug product selection are civilly liable under three legal theories: negligence, express or implied warranties, and strict product liability. Potential criminal liability includes prosecution for insurance fraud, deceptive business practices, and violation of state drug product selection laws and regulation. Pharmacists increase their liability when engaging in drug product selection, but the increase is small. Still, the law continues to evolve as pharmacists seek expanded roles and responsibilities. When courts give closer examination to pharmacists' expanded role, it is likely that pharmacists' liability will increase.

  16. 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.

  17. Against a Systemic Legal History

    Directory of Open Access Journals (Sweden)

    Simon Roberts

    2002-01-01

    Full Text Available This paper questions the resort to systems theory as the foundation of an evolutionary legal history. In particular, the theoretical legacy of Niklas Luhmann upon which Marie Theres Fögen proposes to draw seems to have limited application outside a context in which advanced system differentiation is present. Although (like Marx, Durkheim and Weber before him Luhmann drew in a broad evolutionary trajectory, he was concerned principally with “functionally differentiated society”. Earlier phases – covering precisely those formations that historians will presumably focus upon – are very hazily sketched in and relatively poorly theorised. In general, we should not too readily acknowledge “the exhaustion of the paradigm of modernity” (Santos, 1995 or rush to proclaim the obsolescence of multi-dimensional approaches such as those of Bourdieu (1977 and Giddens (1984. Any legal history that marginalises both human actors and the conditional environment has a considerable task in making up the ensuing deficit.

  18. Legal issues in radon affairs

    International Nuclear Information System (INIS)

    Massuelle, M.H.

    1999-01-01

    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 experts and the regulatory activity in the domain of radon. We use the term expertise very broadly, to cover the practical application of research findings, the relation of the researchers with the community, and finally the acts by which experts provide their knowledge to the community. We first examine the course by which science developed the radon issue and the way they organized to move from research to expertise; here we try to characterize the various needs for radon expertise. We then discuss the legal difficulties associated with radon expertise

  19. 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.

  20. ABACC's nuclear accounting area

    International Nuclear Information System (INIS)

    Nicolas, Ruben O.

    2001-01-01

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

  1. Chernobyl and no legal consequences

    International Nuclear Information System (INIS)

    Sterzel, D.

    1987-01-01

    The author is doubtful about the judgement of the Superior Administrative Court Lueneburg of October 28, 1986 relating to the nuclear power plant of Brokdorf. Fundamental rights of citizens who live in the vicinity of a nuclear power plant are not guaranteed. The protection of life according to article 2 of the German Constitution should have priority over legal protection of atomic power plants pursuant to art. 14 of the Constitution. (CW) [de

  2. 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.

  3. Surrogacy: Ethical and Legal Issues

    Science.gov (United States)

    Saxena, Pikee; Mishra, Archana; Malik, Sonia

    2012-01-01

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

  4. Legal Parameters of Space Tourism

    OpenAIRE

    Smith, Lesley Jane; Hörl, Kay-Uwe

    2004-01-01

    The commercial concept of space tourism raises important legal issues not specifically addressed by first generation rules of international spacelaw. The principles established in the nineteen sixties and seventies were inspired by the philosophy that exploration of space was undertaken by and for the benefit of mankind. Technical developments since then haveincreased the potential for new space applications, with a corresponding increase in commercial interest in space. If space tourism is t...

  5. Surrogacy: ethical and legal issues.

    Science.gov (United States)

    Saxena, Pikee; Mishra, Archana; Malik, Sonia

    2012-10-01

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

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

    NARCIS (Netherlands)

    Feteris, E.T.

    2017-01-01

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

  7. 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...

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

    Science.gov (United States)

    Beran, Roy G

    2010-04-01

    Some consider the terms "forensic" and "legal" medicine to be synonymous but this is counter to the title of the Faculty of Forensic and Legal Medicine or the dual strands for progression to fellowship of the Australian College of Legal Medicine. The paper examines a very brief historical background to legal medicine and develops a definition of the strands thereof, namely legal and forensic medicine. It demonstrates that the two are different components of the application of medical knowledge upon the legal system. Legal medicine has greater relevance to civil and tort law, impacting upon patient care, whereas forensic medicine relates to criminal law and damage to, or by, patients.

  9. LEGAL

    African Journals Online (AJOL)

    Manufacturers' Association (PMA) and most of its members took government to court. ... Since 2 May 2004, it has been unlawful to supply medicines. 'according ... This article focuses on some of the key issues that are of ... chain for some time.

  10. Legal framework for a nuclear program

    International Nuclear Information System (INIS)

    Santos, A. de los; Corretjer, L.

    1977-01-01

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

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

    OpenAIRE

    Balmer, N. J.; Pleasence, P.

    2017-01-01

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

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

    OpenAIRE

    Aznan, H.; Harith Amir Hasan Al Timimi

    2015-01-01

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

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

    OpenAIRE

    Nemilentsev, Mikhail

    2010-01-01

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

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

    DEFF Research Database (Denmark)

    Minssen, Timo; Schovsbo, Jens Hemmingsen

    2014-01-01

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

  15. Legal Regimes of Official Information in Ukraine

    Directory of Open Access Journals (Sweden)

    Serhii Yesimov

    2018-04-01

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

  16. 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

  17. Legal capacity and biomedicine: Biomedical discrimination

    Directory of Open Access Journals (Sweden)

    Cvetić Radenka

    2011-01-01

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

  18. The Legal Ethical Backbone of Conscientious Refusal

    DEFF Research Database (Denmark)

    Munthe, Christian; Nielsen, Morten Ebbe Juul

    2017-01-01

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

  19. 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…

  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. Safeguards Accountability Network accountability and materials management

    International Nuclear Information System (INIS)

    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

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

    NARCIS (Netherlands)

    Zwitter, A.J.

    2013-01-01

    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

  3. Legal framework for food fortification

    DEFF Research Database (Denmark)

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

    2013-01-01

    Food fortification is a cost-effective, powerful, and sustainable strategy to combat micronutrient deficiency, with the potential to reach large sections of the population with minimal cost and effort. However, the implementation of food fortification on a systematic and large scale, for instance...... 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...

  4. THE LEGAL CAPACITY TO TRADE

    OpenAIRE

    ADELIN UNGUREANU

    2014-01-01

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

  5. Legal issues of tax rates

    OpenAIRE

    Sadílek, Jiří

    2010-01-01

    Tax rate problems The subject of the graduation thesis is legal problems of tax rate. The aim of this thesis is description and estimation of the flat tax rate and states, where is established. First of all I define the basic kinds of tax systems - the tax system with one tax rate, the progressive tax system and the flat tax system. Further I deal with the principles and elements of the flat tax rate as interpreted by American economists Robert E. Hall and Alvin Rabushka who are generally ack...

  6. Psychiatric diagnosis in legal settings

    Directory of Open Access Journals (Sweden)

    Alfred Allan

    2005-12-01

    Full Text Available When asked to give a diagnosis in legal settings practitioners should be mindful of the tentative nature of psychiatric diag- noses and that courts require that such a diagnosis must have scientific credibility. South African courts are not explicit about the test they will apply to determine whether a diagno- sis is scientifically credible, but some guidance can be found in United States case law. This paper examines these criteria with reference to the disorders included in the Diagnostic and Statistical Manual of Mental Disorders (DSM-IV-TR.

  7. Legal aspects of radiactive installations

    International Nuclear Information System (INIS)

    Malheiros, T.M.M.; Knoefell, T.M.J.

    1988-01-01

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

  8. THE LEGAL CAPACITY TO TRADE

    Directory of Open Access Journals (Sweden)

    ADELIN UNGUREANU

    2014-12-01

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

  9. New Horizons For Accounting: Social Accounting

    OpenAIRE

    Ertuna, Özer

    2012-01-01

    Currently financial accounting function is going through an accelerated transformation. In this transformation the area of interest of the accounting function is expanding to serve the information needs of a greater number of interest groups’ wider spectrum of interests with financial, economic, social and environmental data related to the performance of companies. This transformation is initiated by the developments in stakeholder, corporate social responsibility, sustainability and environm...

  10. Accounting as Myth Maker

    Directory of Open Access Journals (Sweden)

    Kathy Rudkin

    2007-06-01

    Full Text Available Accounting is not only a technical apparatus, but also manifests a societal dimension. Thispaper proposes that accounting is a protean and complex form of myth making, and as suchforms a cohesive tenet in societies. It is argued that there are intrinsic parallels between thetheoretical attributes of myth and accounting practice, and that these mythicalcharacteristics sustain the existence and acceptance of accounting and its consequences insocieties over time. A theoretical exploration of accounting as a form of myth revealsaccounting as pluralistic and culturally sensitive. Such an analysis challenges theoreticalexplanations of accounting that are presented as a “grand narrative” universalunderstanding of accounting. Manifestations of the attributes of myth are described in thecalculus and artefacts of accounting practice to demonstrate how accounting stories andbeliefs are used as a form of myth by individuals to inform and construe their worldpicture.

  11. 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...

  12. The legal status of the fetus: an international review.

    Science.gov (United States)

    Seymour, John

    2002-08-01

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

  13. 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.

  14. 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…

  15. 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.

  16. 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.

  17. 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. © 2016 American Academy of Psychiatry and the Law.

  18. 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.

  19. INTERNATIONAL LEGAL FRAMEWORK FOR MEDIA

    Directory of Open Access Journals (Sweden)

    Nevenka Ronkova

    2016-04-01

    Full Text Available The analysis of the international legal framework for media in a real structural form is a challenge that needs to be scientifically proven because of the exceptional role of media in general and its constant and substantial impact on the democratic processes taking place in the world. If we analyze media through the eyes of history, we cannot ignore the impression of the exceptional importance of freedom of expression as the source and promoter of many substantive changes and valuable components in the overall functioning of social and political settings. In this regard, special attention is given to the impact of media on contemporary trends related to the EU integration process, the development of democracy and the rule of law. It particularly emphasizes the freedom of expression, respect for values and standards principles, human rights and freedoms. The purpose of this paper is to analyze the international legal framework for the media and to show the determination of the most important covenants which represent a source of media law containing rules for the creation and implementation of media freedom, the expressive quality of ideas and definitely and inevitably this paper stresses the power of the media.

  20. 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.

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

    OpenAIRE

    Shariff, Ros Aniza Mohd; Abdul Rahman, Abdul Rahim

    2005-01-01

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

  2. 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.

  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. Personal Dignity in the European Legal Culture

    Directory of Open Access Journals (Sweden)

    Lyudmila V. Butko

    2017-09-01

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

  5. Accountability: A Mosaic Image

    Science.gov (United States)

    Turner, Teri

    1977-01-01

    The problems involved in definition, implementation and control of accountability processes are discussed. It is stated that "...emotional involvement in accountability is one of the most difficult aspects to deal with, the chief emotion being fear". (Author/RW)

  6. Keeping Books of Account

    OpenAIRE

    2009-01-01

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

  7. Culture and Accounting Practices

    Directory of Open Access Journals (Sweden)

    Carataș Maria Alina

    2017-01-01

    Besides the financial statements, rules, and calculations, the accounting also impliesprofessional reasoning, and the organizational culture promoted within the firm influences theaccounting decisions. We analyzed and identified several of accounting policies determined by thecorporate governance and organizational culture influence.

  8. Legal Consciousness and Responses to Sexual Harassment*

    Science.gov (United States)

    Blackstone, Amy; Uggen, Christopher; McLaughlin, Heather

    2009-01-01

    Studies of legal mobilization often focus on people who have perceived some wrong, but rarely consider the process that selects them into the pool of potential “mobilizers.” Similarly, studies of victimization or targeting rarely go on to consider what people do about the wrong, or why some targets come forward and others remain silent. We here integrate sociolegal, feminist, and criminological theories in a conceptual model that treats experiencing sexual harassment and mobilizing in response to it as interrelated processes. We then link these two processes by modeling them as jointly determined outcomes and examine their connections using interviews with a subset of our survey respondents. Our results suggest that targets of harassment are selected, in part, because they are least likely to tell others about the experience. Strategies that workers employ to cope with and confront harassment are also discussed. We find that traditional formal/informal dichotomies of mobilization responses may not fully account for the range of ways individuals respond to harassment, and we propose a preliminary typology of responses. PMID:20300446

  9. 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.

  10. The Impact of Legalized Abortion on Crime

    OpenAIRE

    John Donohue; Steven Levitt

    2000-01-01

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

  11. Telemedicine: licensing and other legal issues.

    Science.gov (United States)

    Siegal, Gil

    2011-12-01

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

  12. Does Legalized Prostitution Increase Human Trafficking?

    OpenAIRE

    Seo-Young Cho; Axel Dreher; Eric Neumayer

    2011-01-01

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

  13. The Legality and Validity of Administrative Enforcement

    Directory of Open Access Journals (Sweden)

    Sergei V. Iarkovoi

    2018-01-01

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

  14. Legal regulation of treatment of wild animals

    OpenAIRE

    Kolečkářová, Eliška

    2014-01-01

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

  15. Crime and the Legalization of Recreational Marijuana

    OpenAIRE

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

    2017-01-01

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

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

    African Journals Online (AJOL)

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

  17. The Accountability of Armed Groups under Human Rights Law

    NARCIS (Netherlands)

    Fortin, K.M.A.

    2015-01-01

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

  18. 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....

  19. 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.

  20. Accounting Applications---Introduction

    OpenAIRE

    Joshua Ronen

    1980-01-01

    Introduction to special issue on accounting applications. By publishing these papers together in one issue of Management Science we wish to accomplish the dual purpose of exposing management scientists to the application of their discipline to important accounting problems and of allowing management scientists and accountants to interact in areas of research and problem-solving, thus stimulating the interest of readers who are concerned with the problems of accounting.

  1. 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.

  2. 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.

  3. Designing account management organizations

    NARCIS (Netherlands)

    Hart, van der H.W.C.; Kempeners, M.A.

    1999-01-01

    Organizational structures of account management systems are one of the most interesting and controversial parts of account management systems, because of the variety of organizational options that are available. The main focus is on the organization of account management systems and particularly on

  4. Lo Strategic Management Accounting

    OpenAIRE

    G. INVERNIZZI

    2005-01-01

    Il saggio indaga gli aggregati informativi e gli elementi che compongono lo strategic management accounting. Sono quindi analizzate le funzioni svolte nei diversi stadi del processo di gestione strategica osservando il suo ruolo all’interno del management accounting. Infine sono approfonditi i rapporti fra i livelli della gestione strategica e lo strategic management accounting.

  5. 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…

  6. 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,…

  7. 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…

  8. Implementing Replacement Cost Accounting

    Science.gov (United States)

    1976-12-01

    cost accounting Clickener, John Ross Monterey, California. Naval Postgraduate School http://hdl.handle.net/10945/17810 Downloaded from NPS Archive...Calhoun IMPLEMENTING REPLACEMENT COST ACCOUNTING John Ross CHckener NAVAL POSTGRADUATE SCHOOL Monterey, California THESIS IMPLEMENTING REPLACEMENT COST ...Implementing Replacement Cost Accounting 7. AUTHORS John Ross Clickener READ INSTRUCTIONS BEFORE COMPLETING FORM 3. RECIPIENT’S CATALOG NUMBER 9. TYRE OF

  9. Managerial Accounting. Study Guide.

    Science.gov (United States)

    Plachta, Leonard E.

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

  10. Artificial intelligence approach to legal reasoning

    International Nuclear Information System (INIS)

    Gardner, A.V.D.L.

    1984-01-01

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

  11. 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.

  12. LEGAL DRAFTING IN CROATIA - CASE STUDY

    Directory of Open Access Journals (Sweden)

    Dario Đerđa

    2017-01-01

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

  13. 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.

  14. 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....

  15. Aspects of the quality of accounting in the international context

    Directory of Open Access Journals (Sweden)

    Sady Mazzioni

    2018-01-01

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

  16. 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...

  17. Nuclear fuel lease accounting

    International Nuclear Information System (INIS)

    Danielson, A.H.

    1986-01-01

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

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

    International Nuclear Information System (INIS)

    Delpiano, V.

    1999-01-01

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

  19. Environmental, legal and managerial aspects

    International Nuclear Information System (INIS)

    1978-09-01

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

  20. Medical Marijuana and Marijuana Legalization.

    Science.gov (United States)

    Pacula, Rosalie Liccardo; Smart, Rosanna

    2017-05-08

    State-level marijuana liberalization policies have been evolving for the past five decades, and yet the overall scientific evidence of the impact of these policies is widely believed to be inconclusive. In this review we summarize some of the key limitations of the studies evaluating the effects of decriminalization and medical marijuana laws on marijuana use, highlighting their inconsistencies in terms of the heterogeneity of policies, the timing of the evaluations, and the measures of use being considered. We suggest that the heterogeneity in the responsiveness of different populations to particular laws is important for interpreting the mixed findings from the literature, and we highlight the limitations of the existing literature in providing clear insights into the probable effects of marijuana legalization.

  1. The image of accountants

    DEFF Research Database (Denmark)

    Baldvinsdottir, Gudrun; Burns, John; Nørreklit, Hanne

    2009-01-01

    Purpose - The aim of this paper is to investigate the extent to which a profound change in the image of accountants can be seen in the discourse used in accounting software adverts that have appeared in the professional publications of the Chartered Institute of Management Accountants over the last...... four decades. Design/methodology/approach - Methodologically, the paper draws from Barthes' work on the rhetoric of images and Giddens' work on modernity. By looking at accounting software adverts, an attempt is made to investigate the image of the accountant produced by the discourse of the adverts......, and whether the image produced reflects a wide social change in society. Findings - It was found that in the 1970s and the 1980s the accountant was constructed as a responsible and rational person. In the 1990s, the accountant was presented as an instructed action man. However, in a recent advert...

  2. Cost accounting at GKSS

    International Nuclear Information System (INIS)

    Hinz, R.

    1979-01-01

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

  3. 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.

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

    International Nuclear Information System (INIS)

    Hoegl, A.

    1996-01-01

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

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

    Science.gov (United States)

    Breland, Hunter M.; Hart, Frederick M.

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

  6. Legal Aspects of the Financing of Religious Groups in Spain

    Directory of Open Access Journals (Sweden)

    ÓSCAR CELADOR ANGÓN

    2014-06-01

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

  7. [Legal and methodical aspects of occupational risk management].

    Science.gov (United States)

    2011-01-01

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

  8. Accounting organizing development tendencies

    Directory of Open Access Journals (Sweden)

    G.I. Lyakhovich

    2017-12-01

    Full Text Available The development of accounting takes place under the influence of many factors. The study pays special attention to the impact of technological determinants on the process of organizing accountin. The carried-out analysis of scientists’ works allowed to determine the principal tendencies in the development of accounting organizing; these tendencies were expanded taking into account the development of technologies and innovations. It was found out the particular element, which undergo changes in the organization of accounting and the factors that prevent their further development for every tendency (the use of cloud technologies; a wide use of expert systems; a social media strategy in accounting; mobility among accounting personnel; outsourcing of accounting services, Internet things. The paper substantiates the shifts in functional duties of an accountant (the exclusion of data recording and intensification of analytical functions as a result of application of modern information and computer technologies. It was established that the amounts of accountants’ work with primary instruments will be reduced taking into account the possibilities of automatic preparation of such documents. The author substantiates the importance of the good knowledge in the field of information technologies while training accountants.

  9. Legal Information Sources: An Annotated Bibliography.

    Science.gov (United States)

    Conner, Ronald C.

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

  10. Adjustment of legally binding local plans

    DEFF Research Database (Denmark)

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

    2012-01-01

    Traditionally, and by law, new urban areas in Denmark are regulated and planned through legally binding local plans. Recently a tendency has occurred: The municipalities make the legally binding local plans quite open for future adjustment, and they are using a substantial amount of ‘empowerment ...... the considerations of legal rights, the extend of the legal use of empowerment provisions and the combination of the use of legal binding local plans and other legal instruments such as easements and sales agreements.......Traditionally, and by law, new urban areas in Denmark are regulated and planned through legally binding local plans. Recently a tendency has occurred: The municipalities make the legally binding local plans quite open for future adjustment, and they are using a substantial amount of ‘empowerment...... provisions’ which empower the municipalities to later ruling. This way of making plans postpones the actual regulation of an area (i.e. the planning permission) making it an individual ruling for instance at the application of building permits. Case studies show examples of this way of regulating an area...

  11. 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....

  12. 31 CFR 3.3 - Legal review.

    Science.gov (United States)

    2010-07-01

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

  13. 31 CFR 3.22 - Legal review.

    Science.gov (United States)

    2010-07-01

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

  14. 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…

  15. Cannabis use and support for cannabis legalization

    NARCIS (Netherlands)

    Palali, Ali; van Ours, Jan

    2017-01-01

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

  16. 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...

  17. 16 CFR 600.2 - Legal effect.

    Science.gov (United States)

    2010-01-01

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

  18. 16 CFR 698.2 - Legal effect.

    Science.gov (United States)

    2010-01-01

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

  19. The Reach and Limits of Legal Education.

    Science.gov (United States)

    Schwartz, Murray L.

    1982-01-01

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

  20. Powering Nigeria through renewable electricity investments: legal ...

    African Journals Online (AJOL)

    Renewable energy has a prominent role in promoting energy access and addressing environmental concerns with energy use in Nigeria. However, there are legal barriers that have not allowed renewable energy to be used in the Nigerian electricity sector. The absence of an effective legal framework to encourage and ...

  1. Advice for the New Legal Studies Professor

    Science.gov (United States)

    Bird, Robert C.

    2012-01-01

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

  2. Legal framework for a radiation safety infrastructure

    International Nuclear Information System (INIS)

    Bilbao, A.A.

    2000-01-01

    In this lecture the legal framework for a radiation safety infrastructure are presented. The objective of this lecture are: Legal framework; Regulatory programme; Role of Regulatory Authority in emergency situations; Assessment of the effectiveness of the regulatory programme; Cost effectiveness of the regulatory framework; and Priority actions

  3. 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?

  4. Legal Frame of Non-Social Robots

    NARCIS (Netherlands)

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

    2016-01-01

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

  5. Conceptual Analysis of Causation in Legal Discourse

    Czech Academy of Sciences Publication Activity Database

    Doležal, Adam; Doležal, Tomáš

    2014-01-01

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

  6. Reproduction, women, and the workplace: legal issues.

    Science.gov (United States)

    Bertin, J E

    1986-01-01

    Legal conflict has marked the effort to protect workers against reproductive injury, and legal activity in the management of occupational risks reflects a much broader range of important social issues, such as sexual discrimination in the workplace. This article describes the evolving law related to reproductive hazards that concern men, women and children.

  7. 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

  8. 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)

  9. Constitutionalising the Right Legal Representation at CCMA ...

    African Journals Online (AJOL)

    Recently, the issue of legal representation at internal disciplinary hearings and CCMA arbitrations has been a fervent topic of labour law discourse in South Africa. While the courts have consistently accepted the common law principle that there is no absolute right to legal representation at tribunals other than courts of law, ...

  10. Choice: Ethical and Legal Rehabilitation Challenges.

    Science.gov (United States)

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

    2000-01-01

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

  11. 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.

  12. Rule of law and legal epistemology

    NARCIS (Netherlands)

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

    2016-01-01

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

  13. Southern African Development Community (SADC) trade legal ...

    African Journals Online (AJOL)

    Article XXIV of the General Agreement on Tariffs and Trade (GATT) lays down the legal principles with which regional trade agreements have to conform. Based on these principles, WTO members have the mandate to determine the legality of Regional Trade Agreements (RTAs) under the GATT. Article XXIV permits both ...

  14. Teaching the Legal Aspects of Business Communication.

    Science.gov (United States)

    Harcourt, Jules

    1990-01-01

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

  15. Suretyship in Serbian and comparative legal systems

    Directory of Open Access Journals (Sweden)

    Pajtić Bojan

    2014-01-01

    Full Text Available The author has compared the institute of suretyship in Serbian law and other comparative legal systems, both continental and common-law. With the development of economy, these instruments of creditor's protection in the contractual relationship have gained full promotion. The analysis of the similarities and differences in the treatment of suretyship implies a relationship between the European legal systems.

  16. Legal frameworks for emissions trading in the European Union

    Energy Technology Data Exchange (ETDEWEB)

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

    2009-07-01

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

  17. Legal frameworks for emissions trading in the European Union

    International Nuclear Information System (INIS)

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

    2007-01-01

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

  18. 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.

  19. The International Legal Personality of the Individual

    DEFF Research Database (Denmark)

    Kjeldgaard-Pedersen, Astrid

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

  20. Goals and Psychological Accounting

    DEFF Research Database (Denmark)

    Koch, Alexander Karl; Nafziger, Julia

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

  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......, 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...

  2. Responsive Legal Approach to Law of Human Trafficking in Indonesia

    Science.gov (United States)

    Farhana

    2018-01-01

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

  3. Harmonisation of agricultural accounting

    OpenAIRE

    Jaroslav Sedláček

    2007-01-01

    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 ...

  4. Accounting for carbon

    OpenAIRE

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

    2010-01-01

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

  5. Millennium Challenge Account

    National Research Council Canada - National Science Library

    Tarnoff, Curt

    2008-01-01

    .... foreign aid initiative. The Millennium Challenge Account (MCA) provides assistance through a competitive selection process to developing nations that are pursing political and economic reforms in three areas...

  6. Legal regime of the Bering Strait and security of navigation

    Directory of Open Access Journals (Sweden)

    Aleksandr S. Skaridov

    2016-12-01

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

  7. Legal requirements concerning the technical safety of nuclear installations

    International Nuclear Information System (INIS)

    Nolte, R.

    1984-01-01

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

  8. 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

  9. 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.

  10. Legal Deposit of Electronic Publications

    Directory of Open Access Journals (Sweden)

    Burcu Umut Zan

    2009-06-01

    Full Text Available The most important and basic role of the deposition studies, which are the greatest contributions to the knowledge sharing, is to gather the artistic and philosophical works of a country and provide them for the use of future researchers. However, since early deposition studies were limited with printed publications, they do not involve the electronic publication types appearing with the development of information technology. This stems from the fact that the electronic publications require procedures different from those of the printed publications in terms of deposition steps because of their structures. Today, in order to guarantee that all registered cultural products, which are mostly produced and used in the electronic environment could be fully collected, electronic publications should also be covered by and regulated under legal deposit. This study analyzes the deposition of electronic publications, within the framework of their storage and protection, being put in the use of the users as well as the common approaches to deposition practices in the world parallel to the developments in the information technology. The related situation in Turkey was also evaluated.

  11. New generation of ''legal'' dosemeters

    International Nuclear Information System (INIS)

    Fletcher, R.

    1991-01-01

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

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

    NARCIS (Netherlands)

    Camfferman, C.

    2012-01-01

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

  13. Cash Advance Accounting: Accounting Regulations and Practices

    OpenAIRE

    Aristita Rotila

    2012-01-01

    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...

  14. 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...

  15. 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.

  16. Computerizing the Accounting Curriculum.

    Science.gov (United States)

    Nash, John F.; England, Thomas G.

    1986-01-01

    Discusses the use of computers in college accounting courses. Argues that the success of new efforts in using computers in teaching accounting is dependent upon increasing instructors' computer skills, and choosing appropriate hardware and software, including commercially available business software packages. (TW)

  17. Ghana : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

    This report provides an assessment of accounting and auditing practices within the context of the Ghana institutional framework to ensure the quality of corporate financial reporting. The accounting and auditing practices in Ghana suffer from institutional weaknesses in regulation, compliance, and enforcement of standards and rules. Various weaknesses were identified in the laws and regula...

  18. Basis of accountability system

    International Nuclear Information System (INIS)

    Anon.

    1981-01-01

    The first part of this presentation describes in an introductory manner the accountability design approach which is used for the Model Plant in order to meet US safeguards requirements. The general requirements for the US national system are first presented. Next, the approach taken to meet each general requirement is described. The general concepts and principles of the accountability system are introduced. The second part of this presentation describes some basic concepts and techniques used in the model plant accounting system and relates them to US safeguards requirements. The specifics and mechanics of the model plant accounting system are presented in the third part. The purpose of this session is to enable participants to: (1) understand how the accounting system is designed to meet safeguards criteria for both IAEA and State Systems; (2) understand the principles of materials accounting used to account for element and isotope in the model plant; (3) understand how the computer-based accounting system operates to meet the above objectives

  19. Georgia : Accounting and Auditing

    OpenAIRE

    World Bank

    2007-01-01

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

  20. 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

  1. Accountability: Brand L.

    Science.gov (United States)

    Lessinger, Leon M.

    Effective accountability always involves four essential elements: Knowledge of what is required, knowledge of who is responsible to whom, knowledge of how to be successful, and knowledge of the consequences of not being successful. The movement in education now called accountability has added the additional requirement that educators stipulate the…

  2. 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...

  3. Peru : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

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

  4. 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…

  5. 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…

  6. 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…

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

    OpenAIRE

    Labyntsev Mykola T.; Tsepilova Olena S.

    2013-01-01

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

  8. Safeguards agreements - Their legal and conceptual basis

    International Nuclear Information System (INIS)

    Sanders, B.; Rainer, R.H.

    1977-01-01

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

  9. 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...

  10. 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.

  11. Central Accountability System (CLAS)

    International Nuclear Information System (INIS)

    Hairston, L.A.

    1991-01-01

    The Central Accountability System (CLAS) is a high level accountability system that consolidates data from the site's 39 material balance areas (MBA) for reporting to Westinghouse Savannah River Company (WSRC) management, Department of Energy (DOE) and the Nuclear Materials Management and Safeguards System (NMMSS) in Oak Ridge, TN. Development of the system began in 1989 and became operational in April, 1991. The CLAS system enhances data accuracy and accountability records, resulting in increased productivity and time and cost savings. This paper reports that the system is in compliance with DOE Orders and meets NMMSS reporting requirements. WSRC management is provided with the overall status of the site's nuclear material inventory. CLAS gives WSRC a leading edge in accounting technology and enhances good accounting practices

  12. 25 CFR 115.423 - If you are a custodial parent, a legal guardian, or an emancipated minor, may BIA authorize the...

    Science.gov (United States)

    2010-04-01

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

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

    Science.gov (United States)

    Franco, Alvaro; Ramírez, Luis

    2016-01-01

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

  14. 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.

  15. Legal aspects of intergenerational equity issues

    International Nuclear Information System (INIS)

    Green, H.P.

    1984-01-01

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

  16. Review of: Legal practice and cultural diversity

    DEFF Research Database (Denmark)

    Vinding, Niels Valdemar

    2010-01-01

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

  17. 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.

  18. Legal briefing: home birth and midwifery.

    Science.gov (United States)

    Pope, Thaddeus Mason; Fisch, Deborah

    2013-01-01

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

  19. The latitude of logic in legal hermeneutics

    Directory of Open Access Journals (Sweden)

    Medar Suzana

    2014-01-01

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

  20. Expectancy and Professional Norms in Legal Translation

    DEFF Research Database (Denmark)

    Faber, Dorrit; Hjort-Pedersen, Mette

    2013-01-01

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

  1. " 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.

  2. 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

  3. CONSIDERATIONS REGARDING THE INTERPRETATION OF LEGAL NORM

    Directory of Open Access Journals (Sweden)

    Camelia IGNĂTESCU

    2013-12-01

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

  4. Medical legal aspects of radiation oncology

    International Nuclear Information System (INIS)

    Wall, Terry J.

    1996-01-01

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

  5. 77 FR 43542 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Science.gov (United States)

    2012-07-25

    ... rule that revised Cost Accounting Standard (CAS) 412, ``Composition and Measurement of Pension Cost... Accounting Standards: Cost Accounting Standards 412 and 413--Cost Accounting Standards Pension Harmonization Rule AGENCY: Cost Accounting Standards Board, Office of Federal Procurement Policy, Office of...

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

    Directory of Open Access Journals (Sweden)

    Shidarta Shidarta

    2017-01-01

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

  7. When accounting was economics

    Directory of Open Access Journals (Sweden)

    Mieczysław Dobija

    2015-04-01

    Full Text Available The presented considerations and reflections aim to search for the beginning of accounting in terms of both ideas and procedures that make up a system that is operative in practice. The thesis that the economic calculus and procedures forming an accounting system have existed since the beginnings of civilization seems to be sufficiently justified. It should, however, be recognized that there was an initial activation period of civilization processes. Research has led to the conclusion that it was accounting for labor, not capital, that served communities from their beginnings. However, on the basis of theory, labor and capital are two related categories and both lead to double-entry, which is a characteristic feature of accounting. In the days before the creation of writing, tokens were used for thousands of years for recording and accounting purposes, being a useful tool in maintaining balance in the socio-economic system. The development of city-states and the emergence of writing techniques have improved the system by replacing token records on clay tablets. The dominance of labor accounting continued until the eleventh century BC, to the dark ages. Contemporary accounting, although geared more to the measurement of capital and its changes in the economic processes, still continues to operate according to the old paradigm and is focused on inputs in their historical cost perspective.

  8. Methodology of sustainability accounting

    Directory of Open Access Journals (Sweden)

    O.H. Sokil

    2017-03-01

    Full Text Available Modern challenges of the theory and methodology of accounting are realized through the formation and implementation of new concepts, the purpose of which is to meet the needs of users in standard and unique information. The development of a methodology for sustainability accounting is a key aspect of the management of an economic entity. The purpose of the article is to form the methodological bases of accounting for sustainable development and determine its goals, objectives, object, subject, methods, functions and key aspects. The author analyzes the theoretical bases of the definition and considers the components of the traditional accounting methodology. Generalized structural diagram of the methodology for accounting for sustainable development is offered in the article. The complex of methods and principles of sustainable development accounting for systematized and non-standard provisions has been systematized. The new system of theoretical and methodological provisions of accounting for sustainable development is justified in the context of determining its purpose, objective, subject, object, methods, functions and key aspects.

  9. 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

  10. 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

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

    Science.gov (United States)

    Young, Andy

    2009-11-01

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

  12. 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....

  13. Integrated material accountancy system

    International Nuclear Information System (INIS)

    Calabozo, M.; Buiza, A.

    1991-01-01

    In this paper we present the system that we are actually using for Nuclear Material Accounting and Manufacturing Management in our UO 2 Fuel Fabrication Plant located at Juzbado, Salamanca, Spain. The system is based mainly on a real time data base which gather data for all the operations performed in our factory from UO 2 powder reception to fuel assemblies shipment to the customers. The accountancy is just an important part of the whole integrated system covering all the aspects related to manufacturing: planning, traceability, Q.C. analysis, production control and accounting data

  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. Environmental accounting and statistics

    International Nuclear Information System (INIS)

    Bartelmus, P.L.P.

    1992-01-01

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

  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. 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...

  18. 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.

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

    OpenAIRE

    Rozheliuk Viktoriia M.; Denchuk Pavlo N.

    2017-01-01

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

  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...

  1. Individuals Account Review

    National Research Council Canada - National Science Library

    Scott, Donald

    2004-01-01

    .... This report was commissioned by Navy Personnel Command (NPC) to: (1) review and analyze the IA to determine if current accounting methods accurately capture the number of personnel included in the IA; (2...

  2. Nuclear material accounting handbook

    International Nuclear Information System (INIS)

    2008-01-01

    The handbook documents existing best practices and methods used to account for nuclear material and to prepare the required nuclear material accounting reports for submission to the IAEA. It provides a description of the processes and steps necessary for the establishment, implementation and maintenance of nuclear material accounting and control at the material balance area, facility and State levels, and defines the relevant terms. This handbook serves the needs of State personnel at various levels, including State authorities, facility operators and participants in training programmes. It can assist in developing and maintaining accounting systems which will support a State's ability to account for its nuclear material such that the IAEA can verify State declarations, and at the same time support the State's ability to ensure its nuclear security. In addition, the handbook is useful for IAEA staff, who is closely involved with nuclear material accounting. The handbook includes the steps and procedures a State needs to set up and maintain to provide assurance that it can account for its nuclear material and submit the prescribed nuclear material accounting reports defined in Section 1 and described in Sections 3 and 4 in terms of the relevant agreement(s), thereby enabling the IAEA to discharge its verification function as defined in Section 1 and described in Sections 3 and 4. The contents of the handbook are based on the model safeguards agreement and, where applicable, there will also be reference to the model additional protocol. As a State using The handbook consists of five sections. In Section 1, definitions or descriptions of terms used are provided in relation to where the IAEA applies safeguards or, for that matter, accounting for and control of nuclear material in a State. The IAEA's approach in applying safeguards in a State is also defined and briefly described, with special emphasis on verification. In Section 2, the obligations of the State

  3. 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...

  4. 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.

  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. Automated Analysis of Accountability

    DEFF Research Database (Denmark)

    Bruni, Alessandro; Giustolisi, Rosario; Schürmann, Carsten

    2017-01-01

    that the system can detect the misbehaving parties who caused that failure. Accountability is an intuitively stronger property than verifiability as the latter only rests on the possibility of detecting the failure of a goal. A plethora of accountability and verifiability definitions have been proposed...... in the literature. Those definitions are either very specific to the protocols in question, hence not applicable in other scenarios, or too general and widely applicable but requiring complicated and hard to follow manual proofs. In this paper, we advance formal definitions of verifiability and accountability...... that are amenable to automated verification. Our definitions are general enough to be applied to different classes of protocols and different automated security verification tools. Furthermore, we point out formally the relation between verifiability and accountability. We validate our definitions...

  7. Management accounting for hospitals

    African Journals Online (AJOL)

    information for further analysis within the medical fraternity, often predominantly for ... account for the various aspects from a financial perspective. The divide between ... decision-making, which enhances health care delivery. To succeed, the ...

  8. Trust Mines: Legal Documents and Settlements

    Science.gov (United States)

    Legal Documents and Settlements related to the Northern Abandoned Uranium Mines Region including the Phase 1 Settlement Agreement and Environmental Response Trust Agreement, Phase 2 Settlement Agreement Removal Site Evaluation (RSE) Trust Agreement.

  9. Land Conversion, Social Impacts, and Legal Remedies ...

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

    Land Conversion, Social Impacts, and Legal Remedies: Understanding the Role of Community Paralegals in Addressing Impacts of Land Use Change in Asia. This project addresses the ... Pays d' institution. United States. Site internet.

  10. Heidbreder to head Office of Legal Counsel

    OpenAIRE

    Hincker, Lawrence

    2006-01-01

    Kay Heidbreder of Blacksburg, has been appointed University Counsel by the Virginia Attorney General and will head the university's legal office. Heidbreder, who holds the position of assistant attorney general, has been associate general counsel at Virginia Tech since 1985.

  11. 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. ...

  12. Radiologic protection: technical and legal aspects

    International Nuclear Information System (INIS)

    Pinto, A.V.A.

    1987-01-01

    Radiologic units are described with the aim to decodify the technical dosimetric language. The legal aspect of radiologic protection in Brazil is reported. Information about help in case of radiation accident is presented. (M.A.C.) [pt

  13. m-government legal and regulatory framework

    African Journals Online (AJOL)

    Wondwossen Mulugeta

    Legal Framework for Implementation of m-Government in Ethiopia: Best. Practices and Lessons ... opportunity to government and businesses to provide enhanced mobile .... provide effective governance, offer increased service delivery and ...

  14. Legal terminology in African languages | Alberts | Lexikos

    African Journals Online (AJOL)

    Various aspects regarding the present project (such as financing, time-schedule, training and terminological problems encountered) are treated. Keywords: legal terminology, sociolinguistic factors, terminology development, african languages, indigenous languages, multilingualism, subject fields, terminology, translation, ...

  15. Land Conversion, Social Impacts, and Legal Remedies ...

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

    Land Conversion, Social Impacts, and Legal Remedies: Understanding the Role of ... There is a recognized need for intermediary institutions, such as media, ... Birth registration is the basis for advancing gender equality and children's rights.

  16. Legal Aspects of Brain-Computer Interfaces

    Czech Academy of Sciences Publication Activity Database

    Krausová, Alžběta

    2014-01-01

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

  17. 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....

  18. Legal protection in French environmental law

    International Nuclear Information System (INIS)

    Fromont, M.

    1983-01-01

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

  19. Health Law as a Legal Discipline

    DEFF Research Database (Denmark)

    Madsen, Helle Bødker

    2011-01-01

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

  20. Nanotechnology and accounting issues

    OpenAIRE

    Abedalqader Rababah

    2017-01-01

    Nanotechnology is a new advanced technology used in the industry. This study conducted an investigation on the literature and highlighted the accounting issues which related to the implement of nanotechnology, especially the change of cost structure and expected solutions for the increasing of indirect costs which need more accurate allocation to the unit of products. Also, this study investigated on the future expected accounting risks for using nanotechnology. Finally, this study will open ...

  1. The marketization of accountancy

    OpenAIRE

    Picard, Claire-France

    2015-01-01

    The 1980s were marked by the introduction of marketing expertise into the accounting field as an influential area of knowledge. Previously disregarded and even formally forbidden by the profession, marketing initiatives became essential for the advancement of an increasingly profit-centered practice. Within just a few years, marketing became an obligatory passage point within accountancy in order to attract and maintain clientele, recruit qualified staff, and retain competent employees. Based...

  2. 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...

  3. 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...

  4. 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

  5. Research Notes -- Openness and Evolvability -- Legal Assessment

    Science.gov (United States)

    2016-08-01

    against obsolescence in place?............................... 6 2.1.13 Is compliance with shared infrastructures legally enforceable? ....... 6 2.1.14 Is...bundling acceptance criteria and milestone delivery schedules . This may hide the possibility of unpublished coupling being incorporated between bundled...2.1.12 Is legal protection against obsolescence in place? If the standards used by support tools are not open, determine whether contract or similar

  6. 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.

  7. The Legal Road To Replicating Silicon Valley

    OpenAIRE

    John Armour; Douglas Cumming

    2004-01-01

    Must policymakers seeking to replicate the success of Silicon Valley’s venture capital market first replicate other US institutions, such as deep and liquid stock markets? Or can legal reforms alone make a significant difference? In this paper, we compare the economic and legal determinants of venture capital investment, fundraising and exits. We introduce a cross-sectional and time series empirical analysis across 15 countries and 13 years of data spanning an entire business cycle. We show t...

  8. Legal Thinking Inside and Outside the Box

    OpenAIRE

    Neil Walker, Neil Walker

    2014-01-01

    This paper commends Lindahl for his expansive and fluid conception of the defining and therefore delimiting terms of legal jurisdiction, as encompassing not only spatial, but al-so temporal, material and subjective criteria. It proceeds to challenge Lindahl to develop his philosophical insight in such a way thst allows for the intensified porosity of the con-temporary postnational or ‘globalising’ legal condition of late modernity to be adequate-ly distinguished from the State-centred Westpha...

  9. Legal Considerations for International Collaborative Research Contract

    International Nuclear Information System (INIS)

    Lee, D. S.; Oh, K. B.; Kim, H. J.; Lee, J. H.

    2007-01-01

    Though collaborative research is pure academic activity the research plan and resource allocation for the research are shaped under foam of contract. Thus, legal binding effect and compulsive instrument is adopted at the research contract. This paper aimed at guiding equal collaborative research contract in legal aspect. To reach the goal (1) enforceability and elements of international collaborative contract, (2) damage calculation and related issues with those topics shall be discussed in each section

  10. Cannabis use and support for cannabis legalization

    OpenAIRE

    Palali, A. (Ali); 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 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...

  11. Religious legal systems: challenges of the modernity

    Directory of Open Access Journals (Sweden)

    Д. В. Лук’янов

    2015-11-01

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

  12. Development of legal environment for Rosatom Corporation

    International Nuclear Information System (INIS)

    El'fimova, T.L.

    2012-01-01

    The scope of legal and regulatory work within the Corporation Rosatom is characterized with the large number of legal acts that have been developed and adopted under the initiative of the Corporation Rosatom that aim to address objectives associated with the advancement of the nuclear energy of Russia. The rapidly expanding industry requires their continuous development and improvement. The tasks and problems of legislation pertaining to use of nuclear energy and safety regulation are discussed in the paper [ru

  13. ASPECTS REGARDING LEGAL PROTECTION OF SOIL RESOURCES

    OpenAIRE

    Cristian Popescu

    2012-01-01

    Along with specialty items used for the development and implementation of sustainable development, protection and conservation of the environment, legal protection component of soil resources play an essential role. Legal and institutional framework provides a much protection of soil resources. Soil is the thin layer of organic and inorganic materials that covers the Earth's rocky surface. A soil pollutant is any factor which deteriorates the quality, texture and mineral content of the soil ...

  14. Relationship Marketing in Legal Services Marketing Strategy

    OpenAIRE

    Audronė Androšiūnaitė; Borisas Melnikas

    2013-01-01

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

  15. 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.

  16. Using Comics to Communicate Legal Contract Cancellation

    OpenAIRE

    Marietjie Botes

    2017-01-01

    This article investigates how comics can be used to adequately communicate the correct process of contract cancellation and whether comics can enhance understanding of the legal process. A survey of pre-owned vehicle buyers of various levels of education in Pretoria, South Africa found that when comics are used to communicate contract cancellation, a significant increase in the comprehension of the legal cancellation process occurs. The results may influence how contracting parties may choose...

  17. " Canvas " and the Legal Business Model

    OpenAIRE

    Frederico de Andrade Gabrich

    2016-01-01

    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 strateg...

  18. Economic and Legal Aspects of Electronic Money

    OpenAIRE

    Otakar Schlossberger

    2016-01-01

    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 infl...

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

    Directory of Open Access Journals (Sweden)

    Radivojević Zoran

    2014-01-01

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

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

    Science.gov (United States)

    Subbaraman, Meenakshi Sabina; Kerr, William C

    2016-12-01

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

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

    Science.gov (United States)

    McCourt, Alison; Low, Mary; Tappin, Ella

    2013-01-01

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

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

    Science.gov (United States)

    Lee, David; Singerman, Eduardo

    2003-06-01

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

  3. 25 CFR 115.403 - Who will receive information regarding a minor's supervised account?

    Science.gov (United States)

    2010-04-01

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

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

    OpenAIRE

    Oleksii Drozd; Yaroslav Lazur; Ruslan Serbin

    2017-01-01

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

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

    OpenAIRE

    Werner Krawietz

    2014-01-01

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

  6. Ethical issues in medico-legal exposures

    International Nuclear Information System (INIS)

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

    2008-01-01

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

  7. 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

  8. Legal protection against nuclear damage

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1959-04-15

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

  9. Legal protection against nuclear damage

    International Nuclear Information System (INIS)

    1959-01-01

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

  10. 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.

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

    International Nuclear Information System (INIS)

    Gherbaz, S.

    2009-01-01

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

  12. Accounting for the environment.

    Science.gov (United States)

    Lutz, E; Munasinghe, M

    1991-03-01

    Environmental awareness in the 1980s has led to efforts to improve the current UN System of National Accounts (SNA) for better measurement of the value of environmental resources when estimating income. National governments, the UN, the International Monetary Fund, and the World Bank are interested in solving this issue. The World Bank relies heavily on national aggregates in income accounts compiled by means of the SNA that was published in 1968 and stressed gross domestic product (GDP). GDP measures mainly market activity, but it takes does not consider the consumption of natural capital, and indirectly inhibits sustained development. The deficiencies of the current method of accounting are inconsistent treatment of manmade and natural capital, the omission of natural resources and their depletion from balance sheets, and pollution cleanup costs from national income. In the calculation of GDP pollution is overlooked, and beneficial environmental inputs are valued at zero. The calculation of environmentally adjusted net domestic product (EDP) and environmentally adjusted net income (ENI) would lower income and growth rate, as the World Resources Institute found with respect to Indonesia for 1971-84. When depreciation for oil, timber, and top soil was included the net domestic product (NDP) was only 4% compared with a 7.1% GDP. The World Bank has advocated environmental accounting since 1983 in SNA revisions. The 1989 revised Blue Book of the SNA takes environment concerns into account. Relevant research is under way in Mexico and Papua New Guinea using the UN Statistical Office framework as a system for environmentally adjusted economic accounts that computes EDP and ENI and integrates environmental data with national accounts while preserving SNA concepts.

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

    Science.gov (United States)

    Travers, E M

    1996-01-01

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

  14. 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...

  15. 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.

  16. Perspectives On Accounting and Fiscal Law of Crowdfunding in Romania

    Directory of Open Access Journals (Sweden)

    Delia David

    2017-04-01

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

  17. 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.

  18. 5 CFR 582.202 - Service of legal process.

    Science.gov (United States)

    2010-01-01

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

  19. 45 CFR 400.115 - Establishing legal responsibility.

    Science.gov (United States)

    2010-10-01

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

  20. Legal pluralism and social justice in economic and political development

    NARCIS (Netherlands)

    Benda-Beckmann, von F.

    2001-01-01

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