WorldWideScience

Sample records for legal accounting engineering

  1. 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...

  2. 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...... its performative effects so that, rather than only describing the world, it also helps to change it. The thesis is that calculative practices are engines involved in luring actors into doing new things by their ability to inspire them to ask new questions and to see new opportunities. As engines...... calculative practices are engines helping to bring this drift along. In the case of Telepass, which is a technology that is designed both for managing motorists’ behaviour and accumulating traces about such behaviour, the innovation was able to influence and recreate the engine anew. This story explains how...

  3. Cultural and legal accounts of rape

    Directory of Open Access Journals (Sweden)

    Fernández Villanueva, Concepción

    2008-11-01

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

  4. Navigating New Legal Demands For Franchisor Accountability

    Directory of Open Access Journals (Sweden)

    Carolyn Plump, Esq.

    2014-08-01

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

  5. Accounting engineering for sustainable development

    Directory of Open Access Journals (Sweden)

    Sidornya A.

    2017-01-01

    Full Text Available The article deals with the sustainable development of industrial enterprises in Russia, accounting for sustainable industrial growth of the national economy, tools of accounting engineering aimed at creating an information basis of transformation the Russian economic model to knowledge based economy. The proposed mechanism of ownership control of industrial enterprises in the context of long-term planning of the national economy. Theoretical bases of accounting engineering, its tools are defined. A brief review of the literature on the problem of accounting engineering is provided. A practical example of the application of the accounting engineering logic for the industrial enterprise is reviewed. It describes the research results obtained during the last 25 years of Russian scientific school of accounting engineering. Conclusions and recommendations on the use of accounting engineering to sustainable development of the Russian economy are formulated.

  6. Managing Legal Texts in Requirements Engineering

    Science.gov (United States)

    Otto, Paul N.; Antón, Annie I.

    Laws and regulations are playing an increasingly important role in requirements engineering and systems development. Monitoring systems for requirements and policy compliance has been recognized in the requirements engineering community as a key area for research. Similarly, legal compliance is critical in systems development, especially given that non-compliance can result in both financial and criminal penalties. Working with legal texts can be very challenging, however, because they contain numerous ambiguities, cross-references, domain-specific definitions, and acronyms, and are frequently amended via new statutes, regulations, and case law. Requirements engineers and compliance auditors must be able to identify relevant legal texts, extract requirements and other key concepts, and monitor compliance. This chapter surveys research efforts over the past 50 years in handling legal texts for systems development. This survey can aid requirements engineers and auditors to better specify, test, and monitor systems for compliance.

  7. 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...

  8. The legal status of engineering companies

    International Nuclear Information System (INIS)

    1981-10-01

    It is assumed that the carrying out of research, also in the nuclear field should be entrusted to engineering companies, especially when dealing with the setting up of technological structures. This paper considers the problems of the legal status of such companies under Italian legislation. (NEA) [fr

  9. Accountancy Against Financial Engineering Challenges

    Directory of Open Access Journals (Sweden)

    Cicilia Ionescu

    2006-07-01

    Full Text Available The world we are living in is the one of economies’ universalization, and especially, of financial markets’ globalization. The abolition of economic borders for different countries has also implications in the monitorization of companies’ businesses with the help of accounting. Yet, the information regarding companies’ performances determinate a higher concern. This is the reason for which the accounting normalizators were permanently concerned in finding reliable models of reflecting this. In spite, there are instruments and techniques (accounting engineering which distort the companies’ results.

  10. 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.

  11. 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...

  12. Traceability and change in legal requirements engineering

    NARCIS (Netherlands)

    Boer, A.; van Engers, T.; Winkels, R.

    2010-01-01

    While isomorphism of knowledge representation has been recognized as important, particularly to maintenance in legal knowledge representation, the requirements of the maintenance process in general get less attention. Traceability from knowledge resources used in the organization to the sources of

  13. 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 poverty reduction, the country faces key governance challenges, including a legal system in flux and weak regulation of rural land relations. Uncoordinated ...

  14. Legal accountability for public school discipline — fact or fiction ...

    African Journals Online (AJOL)

    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 welldisciplined education systems and ensuring that educators are attentive to ...

  15. The Current Condition of the Legal and Regulatory Framework for Accounting the Activities of the NBFIs

    Directory of Open Access Journals (Sweden)

    Prokopenko Zhanna V.

    2017-03-01

    Full Text Available The article studies and evaluates condition of the current legal and regulatory framework for accounting the activities of non-bank financial institutions (NBFIs. The directions of manifestation of accounting have been defined, requirements of the State to its organization and methodology have been characterized. Activities of the major regulatory institutions has been explored, a grouping and an analysis of normative-legal acts have been carried out. A manifestation of the accounting system has been identified, which confers it the functions of socio-economic nature. It has been determined that information asymmetry and accounting system are interrelated, because accounting should satisfy the information needs of both the internal and the external users.

  16. Engine control techniques to account for fuel effects

    Science.gov (United States)

    Kumar, Shankar; Frazier, Timothy R.; Stanton, Donald W.; Xu, Yi; Bunting, Bruce G.; Wolf, Leslie R.

    2014-08-26

    A technique for engine control to account for fuel effects including providing an internal combustion engine and a controller to regulate operation thereof, the engine being operable to combust a fuel to produce an exhaust gas; establishing a plurality of fuel property inputs; establishing a plurality of engine performance inputs; generating engine control information as a function of the fuel property inputs and the engine performance inputs; and accessing the engine control information with the controller to regulate at least one engine operating parameter.

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

    Directory of Open Access Journals (Sweden)

    Andrej J. Zwitter

    2013-05-01

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

  18. Engineering Accountability for Results into Public Education.

    Science.gov (United States)

    Lessinger, Leon

    "Accountability" is a classical term in management theory, but new in education. It is the product of the process of performance contracting, in which a public authority grants money to a local educational agency to contract with private enterprise to achieve specific goals within a specific period for specific costs. This process can be…

  19. 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...

  20. 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.

  1. Fuel accountability and control at Combustion Engineering, Inc

    International Nuclear Information System (INIS)

    Kersteen, G.C.

    1978-01-01

    Combustion Engineering, Inc. has recently developed and installed an automated data collection, data processing system for the accounting and control of special nuclear material. The system uses a variety of data collection techniques and some relatively new data processing ideas. The next few pages describe the Fuel Accountability and Control System

  2. VOCATIONAL LEGAL COMPETENCE OF A FUTURE TEACHER-ENGINEER AS THE RESULT OF THE INTRODUCTION OF THE SPECIALIST VOCATIONAL LEGAL TRAINING SYSTEM

    Directory of Open Access Journals (Sweden)

    Денис Коваленко

    2015-05-01

    Full Text Available The article is dedicated to the characteristics of effective component of the future teacher–engineer vocational legal training system. It has been determined that vocational legal competence of a teacher-engineer is the basis of vocational legal training quality estimation. The carried analysis of scientific work permitted to determine the structure of vocational legal training that was shown by interdependent components ( cognitive, personal- valuable and active. Each of determined components has been characterized according to professional functions of a teacher-engineer.

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

  4. 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.

  5. 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.

  6. 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.

  7. 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.

  8. 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

  9. Medical Physics and Biomedical Engineering in Clinical Environment and Legal Surrounding

    International Nuclear Information System (INIS)

    Medvedec, M.

    2013-01-01

    An application of radiation in medicine is essentially associated with medical physics and biomedical engineering. The purpose of this study is to analyze the perception and the status of clinical medical physicists and biomedical engineers within the current international and Croatian legal framework. The International Labour Organization (ILO) in its International Standard Classification of Occupations (ISCO-08) notes that medical physicists and biomedical engineers are an integral part of the health workforce, alongside those occupations classified as health professionals. International Atomic Energy Agency (IAEA) in its basic safety standards for radiation protection and safety of radiation sources also defines medical physicists as health professional. The World Health Organization (WHO) urges member states to include biomedical engineers in assessment, planning, procurement, implementation and management of health technologies, in particular biomedical devices. The Council of the European Union (EU) in its directives defines qualified professionals, especially experts in medical physics, as workers who carry out physical, technical and radiochemical work in regard to dosimetry, radiation protection, quality assurance and quality control, equipment management, etc. According to the U.S. Office of Labor Statistics, biomedical engineer is an occupation with the third-fastest growth rate in the economy, as projected for the period 2010-2020. It is expected that the role and the importance of medical physics and biomedical engineering profession in Croatia, a member state of ILO, WHO, IAEA and EU, will be soon fully regulated in a way comparable to the career paths of other health professionals within a clinical environment, primarily for the benefit of patients and hospital staff, healthcare facilities and healthcare system in general.(author)

  10. 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.

  11. THE ROLE OF ACCOUNTING ENGINEERING IN SHAPING THE BALANCE POLICY OF A COMPANY

    Directory of Open Access Journals (Sweden)

    Leszek Michalczyk

    2013-02-01

    Full Text Available The issue discussed in the present paper is associated with a theoretical view of accounting engineering in which it is perceived as covering activities based on the use of variant solutions permitted by Polish balance sheet law. These possibilities are defined as the accounting policy of a given company. Keeping the accounts of a business enterprise in accordance with the accounting engineering paradigm requires a full use of codified variant accounting. The accounting policy of a company should, in these respects, be characterized by entries which are the least precise and the most facultative. The view of accounting assumed in the present article sees it as an auxiliary science for management and organizational studies. In this respect, it is also synonymous with recognizing accounting engineering as a paradigm of company management.

  12. 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...

  13. 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

  14. MODEL OF ACCOUNTING ENGINEERING IN VIEW OF EARNINGS MANAGEMENT IN POLAND

    Directory of Open Access Journals (Sweden)

    Leszek Michalczyk

    2012-10-01

    Full Text Available The article introduces the theoretical foundations of the author’s original concept of accounting engineering. We assume a theoretical premise whereby accounting engineering is understood as a system of accounting practice utilising differences in economic events resultant from the use of divergent accounting methods. Unlike, for instance, creative or praxeological accounting, accounting engineering is composed only, and under all circumstances, of lawful activities and adheres to the current regulations of the balance sheet law. The aim of the article is to construct a model of accounting engineering exploiting taking into account differences inherently present in variant accounting. These differences result in disparate financial results of identical economic events. Given the fact that regardless of which variant is used in accounting, all settlements are eventually equal to one another, a new class of differences emerges - the accounting engineering potential. It is transferred to subsequent reporting (balance sheet periods. In the end, the profit “made” in a given period reduces the financial result of future periods. This effect is due to the “transfer” of costs from one period to another. Such actions may have sundry consequences and are especially dangerous whenever many individuals are concerned with the profit of a given company, e.g. on a stock exchange. The reverse may be observed when a company is privatised and its value is being intentionally reduced by a controlled recording of accounting provisions, depending on the degree to which they are justified. The reduction of a company’s goodwill in Balcerowicz’s model of no-tender privatisation allows to justify the low value of the purchased company. These are only some of many manifestations of variant accounting which accounting engineering employs. A theoretical model of the latter is presented in this article.

  15. WORKERS’ SALARY ACCOUNTING IN COST OF CIVIL ENGINEERING WORKS

    Directory of Open Access Journals (Sweden)

    O. S. Goloubova

    2009-01-01

    Full Text Available A normative method for price formation established in civil engineering determines a procedure of cost formation in respect of any work. However, main problems are still pending in spite of introduction of new estimate-normative РСН-2007-base. The paper considers problems concerning inclusion of workers’ salary in the cost of works, tendencies of the 2008-legislation alterations, their effect on growth of work cost. 

  16. AGILE: a methodology for Advanced Governance of Information services through Legal Engineering

    NARCIS (Netherlands)

    Boer, A.; Sileno, G.

    2013-01-01

    To address agility in public administration, the Agile project developed a reference knowledge acquisition infrastructure for legal knowledge, based on a dynamic and design-oriented conceptualization of the legal system. The main objective of the project was to reframe legal knowledge as a knowledge

  17. 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

  18. Using an ontology pattern stack to engineer a core ontology of Accounting Information Systems

    NARCIS (Netherlands)

    Blums, Ivar; Weigand, Hans

    Although the field of Accounting Information Systems (AIS) has a long tradition, there is still a lack of a widely adopted conceptualization. In this paper, The UFO ontology patterns are regarded for application by analogy and extension in the engineering of a core ontology for AIS. The new IASB

  19. 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…

  20. Dissolving the engineering moral dilemmas within the Islamic ethico-legal praxes.

    Science.gov (United States)

    Solihu, Abdul Kabir Hussain; Ambali, Abdul Rauf

    2011-03-01

    The goal of responsible engineers is the creation of useful and safe technological products and commitment to public health, while respecting the autonomy of the clients and the public. Because engineers often face moral dilemma to resolve such issues, different engineers have chosen different course of actions depending on their respective moral value orientations. Islam provides a value-based mechanism rooted in the Maqasid al-Shari'ah (the objectives of Islamic law). This mechanism prioritizes some values over others and could help resolve the moral dilemmas faced in engineering. This paper introduces the Islamic interpretive-evaluative maxims to two core issues in engineering ethics: genetically modified foods and whistleblowing. The study aims primarily to provide problem-solving maxims within the Maqasid al-Shari'ah matrix through which such moral dilemmas in science and engineering could be studied and resolved.

  1. 75 FR 70691 - International Game Technology (IGT), Machine Accounting and ABS (Bonusing and BEII), Engineering...

    Science.gov (United States)

    2010-11-18

    ... Engineering, Integration Engineering, Product Management, Tech Support Engineering, Administrative Assistant... Engineering, Product Management, Tech Support Engineering, Administrative Assistant, Systems Administration..., Integration Engineering, Product Management, Tech Support Engineering, Administrative Assistant, Systems...

  2. Legal method in danish law

    DEFF Research Database (Denmark)

    Blume, Peter Erik

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

  3. Professional Issues In Software Engineering

    CERN Document Server

    Bott, Frank; Eaton, Jack; Rowland, Diane

    2000-01-01

    An comprehensive text covering all the issues that software engineers now have to take into account apart from the technical side of things. Includes information on the legal, professional and commercial context in which they work.

  4. Computerized materials protection, control, and accountability at the Institute of Physics and Power Engineering

    International Nuclear Information System (INIS)

    Efimenko, V.; Goryunov, V.; Ilyantsev, A.

    1998-01-01

    As part of a multifaceted approach to protecting its nuclear materials, The Institute of Physics and Power Engineering (IPPE) at Obninsk, Russia, has been computerizing its materials protection, control, and accountability capabilities. This is being accomplished in collaboration with the CoreMAS team at Los Alamos National Laboratory. Such international cooperation in applying advanced science and technology to managing and controlling nuclear materials will help reduce the threat of nuclear weapons proliferation by preventing acquisition of weapons-grade nuclear materials by unauthorized individuals, organizations, or states. One important characteristic of IPPE is that it encompasses several facilities that manage nuclear materials, and three of these facilities already operate their own independent (or independently developed) computerized accounting systems. This paper focuses on the importance of compatibility between the computerized accountability systems at the facilities, the ability of the individual systems to communicate with a single site-wide system, and the necessity of coordination between facilities in designing and developing computerized systems. The authors believe that the lessons learned at IPPE in coordinating these efforts have wide-ranging significance for other sites with multiple facilities

  5. USE OF STATISTICAL METHODS IN DETECTING ACCOUNTING ENGINEERING ACTIVITIES (AS EXEMPLIFIED BY THE ACCOUNTING SYSTEM IN POLAND – SECOND PART: EMPIRICAL ASPECTS OF ANALYSIS

    Directory of Open Access Journals (Sweden)

    Leszek Michalczyk

    2013-10-01

    Full Text Available This article is one in a series of two publications concerning detection of accounting engineering operations in use. Its conclusions and methods may be applied to external auditing procedures. The aim of the present duo-article is to define a method of statistical analysis that could identify procedures falling within the scope of a framework herein defined as accounting engineering. This model for analysis is meant to be employed in these aspects of initial financial and accounting audit in a business enterprise that have to do with isolating the influence of variant accounting solutions, which are a consequence of the settlement method chosen by the enterprise. Materials for statistical analysis were divided into groups according to the field in which a given company operated. In this article, we accept and elaborate on the premise that significant differences in financial results may be solely a result of either expansive policy on new markets or the acquisition of cheaper sources for operating activities. In the remaining cases, the choice of valuation and settlement methods becomes crucial; the greater the deviations, the more essential this choice becomes. Even though the research materials we analyze are regionally-conditioned, the model may find its application in other accounting systems, provided that it has been appropriately implemented. Furthermore, the article defines an innovative concept of variant accounting.

  6. Specialists training on nuclear materials control, accounting and physical protection in the Moscow Engineering Physics Institute

    International Nuclear Information System (INIS)

    Khromov, V.V.; Pogozhin, N.S.; Kryuchkov, E.F.; Glebov, V.B.; Geraskin, N.I.

    1998-01-01

    Educational program to train specialists on non-proliferation problems and nuclear materials control, accounting and physical protection systems (NMCA and PP) at the Science Master's level was developed and is being realized in Moscow Sate Institute of Engineering and Physics at the support of the USA Ministry of Energy. The program is intended to train students who already got the Bachelor's degree on physical and technical subjects. The United methodological base of the program comprises lecture courses, practice in laboratories and computer programs. The educational program contains the following parts for training the students. 1) Deep scientific and technical knowledge. 2) System approach to designing and analysis of the NMCA and PP systems. 3) Knowledge of scientific and technical principles, means, devices and procedures used in the NMCA and PP systems. 4) Judicial, international and economical aspects of nuclear materials management. 5) Application of computer and information technologies for nuclear materials control and accounting. 6) Extensive practice in laboratories, using the most up-to-date equipment and devices used in the worldwide practice of NM control

  7. As Easy as ABC: Re-engineering the Cost Accounting System.

    Science.gov (United States)

    Trussel, John M.; Bitner, Larry N.

    1996-01-01

    To be useful for management decision making, the college or university's cost accounting system must capture and measure improvements. Activity-based costing (ABC), which determines more accurately the full costs of services and products, tracks improvements and should proceed alongside reengineering of institutional accounting. Guidelines are…

  8. An Account of Women's Progress in Engineering: a Social Cognitive Perspective

    Science.gov (United States)

    Vogt, Christina

    Traditionally, women were not welcome in higher education, especially in male-dominated fields. Undoubtedly, women have dramatically increased their enrollments in many once male-only fields, such as law, medicine, and several of the sciences; nevertheless, engineering remains a field where women continue to be underrepresented. This has often been attributed to social barriers in engineering classrooms. However, a new turn of events has been reported: Young women entering engineering may receive higher grades and have a greater tendency to remain than men. To examine what has recently changed, the author applied Bandura's triadic model of reciprocity between environment, self, and behavior. The measured variables included academic integration or discrimination, self-measures of academic self-confidence, engineering self-efficacy, and behaviors taken to self-regulate learning: critical thinking, effort, peer learning, and help seeking. The data revealed that women apply slightly more effort and have slightly less self-efficacy than men. Their academic confidence is nearly equal in almost all areas. Most significantly, many previous gender biases appear diminished, and those that do exist are slight. However, it is recommended that continued efforts be undertaken to attract and retain women in engineering programs.

  9. 33 CFR 326.5 - Legal action.

    Science.gov (United States)

    2010-07-01

    ... 33 Navigation and Navigable Waters 3 2010-07-01 2010-07-01 false Legal action. 326.5 Section 326.5... § 326.5 Legal action. (a) General. For cases the district engineer determines to be appropriate, he will... the district engineer determines that legal action is appropriate, he will prepare a litigation report...

  10. Refining comparative proteomics by spectral counting to account for shared peptides and multiple search engines.

    Science.gov (United States)

    Chen, Yao-Yi; Dasari, Surendra; Ma, Ze-Qiang; Vega-Montoto, Lorenzo J; Li, Ming; Tabb, David L

    2012-09-01

    Spectral counting has become a widely used approach for measuring and comparing protein abundance in label-free shotgun proteomics. However, when analyzing complex samples, the ambiguity of matching between peptides and proteins greatly affects the assessment of peptide and protein inventories, differentiation, and quantification. Meanwhile, the configuration of database searching algorithms that assign peptides to MS/MS spectra may produce different results in comparative proteomic analysis. Here, we present three strategies to improve comparative proteomics through spectral counting. We show that comparing spectral counts for peptide groups rather than for protein groups forestalls problems introduced by shared peptides. We demonstrate the advantage and flexibility of this new method in two datasets. We present four models to combine four popular search engines that lead to significant gains in spectral counting differentiation. Among these models, we demonstrate a powerful vote counting model that scales well for multiple search engines. We also show that semi-tryptic searching outperforms tryptic searching for comparative proteomics. Overall, these techniques considerably improve protein differentiation on the basis of spectral count tables.

  11. Legal Hybrids

    DEFF Research Database (Denmark)

    Herrmann, Janne Rothmar

    2009-01-01

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

  12. Legal Hybrids

    DEFF Research Database (Denmark)

    Herrmann, Janne Rothmar

    2009-01-01

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

  13. Geo-engineering: effective climate protection or megalomania? Methods, legal frameworks, environmental political claims; Geo-Engineering: wirksamer Klimaschutz oder Groessenwahn? Methoden, Rechtliche Rahmenbedingungen, Umweltpolitische Forderungen

    Energy Technology Data Exchange (ETDEWEB)

    Ginzky, Harald; Herrmann, Friederike; Kartschall, Karin; Leujak, Wera; Lipsius, Kai; Maeder, Claudia; Schwermer, Sylvia; Straube, Georg

    2011-04-15

    Today, strategies for climate protection use two main approaches. First, measures should be taken in order to reduce greenhouse gas emissions caused by humans. Second, measures should be carried out so that people and the environment can be adapted to unavoidable climatic changes. For some time, proposals are being discussed in order to meet the effect of climatic changes by large-scale intervention in global ecological processes. These measures are grouped under the term geo-engineering.

  14. A brief account of Kozloduy 6 full-scope replica control room simulator upgrade experience: An engineering point of view

    International Nuclear Information System (INIS)

    Dinkov, Y.D.

    2006-01-01

    A short excursion throughout Kozloduy NPP history, and Kozloduy 6 Full-Scope Replica Control Room Simulator procurement, is proposed for a reader, which is not familiar with the Kozloduy circumstances. A brief account of five year operation and upgrade experience is presented as seen by the Kozloduy simulator engineering team. During the last five years Kozloduy 6 is going through a complex and expensive modernization programme so Simulator is a subject of a series of changes twice per year. Simulator is used for training six months of the year during spring and autumn most of this time in two shifts daily. Remaining six months during winter and summer are allocated to other simulator uses including five months downtime for hardware reconstruction, software integration, troubleshooting and testing. Quantitative information concerning scope of software and hardware changes is given. Kozloduy NPP simulator engineering team approach toward various upgrade projects is given in an attempt to facilitate a discussion about how a simulator upgrade should be performed. Projects mentioned vary from small to big, in-house or contracted, already completed or planned for future realization

  15. 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

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

    Directory of Open Access Journals (Sweden)

    Janet McKnight

    2014-02-01

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

  17. 33 CFR 327.6 - Legal adviser.

    Science.gov (United States)

    2010-07-01

    ... 33 Navigation and Navigable Waters 3 2010-07-01 2010-07-01 false Legal adviser. 327.6 Section 327... PUBLIC HEARINGS § 327.6 Legal adviser. At each public hearing, the district counsel or his designee may serve as legal advisor to the presiding officer. In appropriate circumstances, the district engineer may...

  18. Legal terminology

    DEFF Research Database (Denmark)

    Engberg, Jan

    2013-01-01

    The aim of the chapter is to study the concept of paraphrase developed by Simonnæs for describing textual elements directed at non-experts in court decisions and intended to give insight into the legal argumentation of the court. Following a discussion of the concept of paraphrase I will study two...... texts disseminating legal concepts in different situations (Wikipedia article for general public, article from ministry aimed at children and adolescents) and especially investigate, to what extent the paraphrase concept is applicable also for describing dissemination strategies in such situations....... In the conclusion, hypotheses for further investigation of knowledge dissemination in the field of law are formulated....

  19. Legal Ice?

    DEFF Research Database (Denmark)

    Strandsbjerg, Jeppe

    The idealised land|water dichotomy is most obviously challenged by ice when ‘land practice’ takes place on ice or when ‘maritime practice’ is obstructed by ice. Both instances represent disparity between the legal codification of space and its social practice. Logically, then, both instances call...... for alternative legal thought and practice; in the following I will emphasise the former and reflect upon the relationship between ice, law and politics. Prior to this workshop I had worked more on the relationship between cartography, geography and boundaries than specifically on ice. Listening to all...

  20. 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...

  1. Colombia : Accounting and Auditing

    OpenAIRE

    World Bank

    2003-01-01

    This report is based on the findings of a review of accounting and auditing standards and practices in Colombia. The review exercise focused mainly on the strengths and weaknesses of the institutional framework that supports a corporate financial reporting system in the country. The current legal and regulatory requirements on accounting have led to issuance of conflicting accounting stand...

  2. [Teenage pregnancies, legal aspects].

    Science.gov (United States)

    Rogue, Fanny

    2016-01-01

    Minor girls are legally considered as incapable, under the authority of their parents. Difficulties can arise when a minor becomes pregnant. The law takes account of this situation: under certain conditions, she can decide by herself to undertake certain actions, medical or otherwise, without the consent of her parents. These include access to contraception, abortion or anonymous birth. Copyright © 2016 Elsevier Masson SAS. All rights reserved.

  3. 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.

  4. “It’s Broader than Just My Work Here”: Gender Variations in Accounts of Success among Engineers in U.S. Academia

    Directory of Open Access Journals (Sweden)

    Dilshani Sarathchandra

    2018-02-01

    Full Text Available Among science, technology, engineering, and math (STEM disciplines, the percentage participation of women in engineering has shown significant gains over the past few decades. However, women are still largely absent (or exist in very small numbers in tenured academic ranks in several engineering sub-fields. In this study we present female and male engineers’ varying understandings of ‘scientific success’ as a potential contributor to women’s retention and success in their (subfields. Using in-depth interviews conducted among engineering graduate students and faculty at two U.S. Northwest land-grant research universities, this study demonstrates the ‘dual’ nature in accounts of scientific success, where formal measures of success operate in tandem with informal measures. While both men and women attribute their success to formal and informal measures, gender-based variations tend to be more prevalent among informal measures. By examining these informal measures, this study highlights the context surrounding success.

  5. Numerical study on optimal Stirling engine regenerator matrix designs taking into account the effects of matrix temperature oscillations

    DEFF Research Database (Denmark)

    Andersen, Stig Kildegård; Carlsen, Henrik; Thomsen, Per Grove

    2006-01-01

    A new regenerator matrix design that improves the efficiency of a Stirling engine has been developed in a numerical study of the existing SM5 Stirling engine. A new, detailed, one-dimensional Stirling engine model that delivers results in good agreement with experimental data was used for mapping...... the per- formance of the engine, for mapping the effects of regenerator matrix temperature oscillations, and for optimising the regenerator design. The regenerator matrix temperatures were found to oscillate in two modes. The first mode was oscillation of a nearly linear axial matrix temperature profile...... and efficiency of the engine. A new regenerator with three differently designed matrix sections that amplified the first mode of oscillation and reduced the second improved the e?ciency of the engine from the current 32.9 to 33.2% with a 3% decrease in power output. An efficiency of 33.0% was achievable...

  6. 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)

  7. Numerical study on optimal Stirling engine regenerator matrix designs taking into account the effects of matrix temperature oscillations

    International Nuclear Information System (INIS)

    Andersen, Stig Kildegard; Carlsen, Henrik; Thomsen, Per Grove

    2006-01-01

    A new regenerator matrix design that improves the efficiency of a Stirling engine has been developed in a numerical study of the existing SM5 Stirling engine. A new, detailed, one-dimensional Stirling engine model that delivers results in good agreement with experimental data was used for mapping the performance of the engine, for mapping the effects of regenerator matrix temperature oscillations, and for optimising the regenerator design. The regenerator matrix temperatures were found to oscillate in two modes. The first mode was oscillation of a nearly linear axial matrix temperature profile while the second mode bended the ends of the axial matrix temperature profile when gas flowed into the regenerator with a temperature significantly different from the matrix temperature. The first mode of oscillation improved the efficiency of the engine but the second mode reduced both the work output and efficiency of the engine. A new regenerator with three differently designed matrix sections that amplified the first mode of oscillation and reduced the second improved the efficiency of the engine from the current 32.9 to 33.2% with a 3% decrease in power output. An efficiency of 33.0% was achievable with uniform regenerator matrix properties

  8. Legal Ice?

    DEFF Research Database (Denmark)

    Strandsbjerg, Jeppe

    for alternative legal thought and practice; in the following I will emphasise the former and reflect upon the relationship between ice, law and politics. Prior to this workshop I had worked more on the relationship between cartography, geography and boundaries than specifically on ice. Listening to all...... the interesting conversations during the workshop, however, made me think that much of the concern with the Polar Regions in general, and the presence of ice in particular, reverberates around the question of how to accommodate various geographical presences and practices within the regulatory framework that we...

  9. 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

  10. 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.

  11. TAX LEGAL RELATIONSHIP

    OpenAIRE

    Narcis Eduard MITU; Alia Gabriela DUŢĂ

    2012-01-01

    The legal relationship is a patrimonial or non-patrimonial social relationship regulated by a rule of law. Any legal relationship is a social relationship, but not any social relationship is a legal relationship. The law maker has the power to select, of the multitude of human relationships, those who gives importance in terms of legal perspective, encoding them through legal regulations.

  12. Predicting the service life of connecting rod and main bearings, taking into account different engine loads. Final report; Lebensdauervorhersage fuer Pleuel- und Hauptlager unter Beruecksichtigung unterschiedlicher Motorlastkollektive. Abschlussbericht

    Energy Technology Data Exchange (ETDEWEB)

    Berkowitz, B.; Lueneburg, B.; Liu, J.

    1994-12-31

    Connecting rod and main bearings of internal combustion engines are among the most heavily stressed components in modern engines. It was found that these engine components are increasingly reaching the limits of their strength and therefore become the components limiting engine life. However, there is no known process which makes a calculated prediction of the service life of modern connecting rod and main bearings possible, taking into account various engine loads. In this research project, a new concept for the calculated prediction of the service life of non-static highly loaded radial sliding bearings is worked out. The basis is a process of calculation which realistically determines the pressure and gap course in highly loaded sliding bearings. Apart from the viscosity depending on pressure and temperature, the elastic deformations of the system sliding bearing/conn rod are also taken into account. Calculations are done for different operating points for a complete cycle of a four stroke Diesel engine (Daimler-Benz OM 364 LA). The results are compared with the present conventional process of calculation and the effects which occur are discussed. Based on the elasto-hydrodynamic calculation, a method of calculating the service life of non-statically loaded sliding bearings, taking into account various motor loads, is worked out. (orig./HW) [Deutsch] Pleuel- und Hauptlager von Verbrennungskraftmaschinen zaehlen mit zu den spezifisch am hoechsten beanspruchten Bauteilen in modernen Motoren. Es hat sich gezeigt, dass vor allem diese Maschinenelemente zunehmend an die Grenzen ihrer Belastbarkeit stossen und so zum lebensdauerbegrenzenden Bauteil werden. Es ist jedoch kein Verfahren bekannt, das eine rechnerische Lebensdauervorhersage moderner Pleuel- und Hauptlager unter Beruecksichtigung unterschiedlicher Motorlastkollektive ermoeglicht. Im vorliegenden Forschungsvorhaben wird daher ein neuartiges Konzept zur rechnerischen Lebensdauervorhersage von instationaeren

  13. Collaborative Russian-US work in nuclear material protection, control and accounting at the Institute of Physics and Power Engineering. 3: Emphasis on site-wide issues

    International Nuclear Information System (INIS)

    Kuzin, V.V.; Pshakin, G.M.; Belov, A.P.

    1997-07-01

    During 1997, collaborative Russian-US nuclear material protection, control, and accounting (MPC and A) tasks at the Institute of Physics and Power Engineering (IPPE) in Obninsk, Russia are focusing increasingly on site-wide issues, though there is continued work at several major facilities: the Fast Critical Facility, the Technological Laboratory for Fuel Fabrication, and the (new and existing) Central Storage Facility. The collaborative work is being done with US Department of Energy National Laboratories. IPPE's emphasis on site-wide issues has resulted in the formation of a separate division for MPC and A. This new division reports directly to the IPPE Chief Engineer. It is a separate scientific and engineering operating division responsible for coordination and harmonization of MPC and A at IPPE, as well as for audit, assessment and inspection. By virtue of the organizational independence of this new division, IPPE has significantly strengthened the role of MPC and A. Two specific site-wide accomplishments are the consolidation of nuclear material from many buildings to a smaller number, and, as a major part of this strategy, the construction of a nuclear island surrounding the Fast Critical Facility and the new Central Storage Facility. Most of IPPE's weapons-grade nuclear materials will be concentrated within the nuclear island. The paper summarizes the following technical elements: computerized accounting, bar coding, weight measurements, gamma-ray measurements, tamper indicating devices, procedures for physical inventory taking and material balance closure, and video monitoring systems for storage and critical assembly areas

  14. Cell-based veterinary pharmaceuticals – Basic legal parameters set by the veterinary pharmaceutical law and the genetic engineering law of the European Union

    Directory of Open Access Journals (Sweden)

    Timo Faltus

    2016-11-01

    Full Text Available Cell-based therapies have been in use in veterinary medicine for years. However, the legal requirement of manufacturing, placing on the market and use of cell-based veterinary pharmaceuticals are not as well developed as the respective requirements of chemical pharmaceuticals. Cell-based veterinary pharmaceuticals are medicinal products in the sense of the pharmaceutical law of the European Union (EU. For that reason, such medicinal products principally require official approval for their manufacture and an official marketing authorisation for their placement on the market before being used by the veterinarian. The manufacture, placing on the market and use of cell-based veterinary pharmaceuticals without manufacturing approval and marketing authorisation is permitted only in certain exceptional cases determined by EU and individual Member State law. Violations of this requirement may have consequences for the respective veterinarian under criminal law and under the code of professional conduct in the respective Member State. The regular use of cell-based veterinary pharmaceuticals within the scope of a therapeutic emergency as well as the import of such veterinary pharmaceuticals from non-European countries for use in the EU are currently out of the question in the EU because of a lack of legal bases. Here, we review the general legal requirement of manufacturing, placing on the market and use of cell-based veterinary pharmaceuticals within the EU and point out different implementations of EU law within the different Member States.

  15. On Danish Legal Method

    DEFF Research Database (Denmark)

    Schaumburg-Müller, Sten

    2014-01-01

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

  16. Collaborative Russian-US work in nuclear material protection, control and accounting at the Institute of Physics and Power Engineering. II. extension to additional facilities

    International Nuclear Information System (INIS)

    Kuzin, V.V.; Pshakin, G.M.; Belov, A.P.

    1996-01-01

    During 1995, collaborative Russian-US nuclear material protection, control and accounting (MPC ampersand A) tasks at the Institute of Physics and Power Engineering (IPPE) in Obninsk, Russia focused on improving the protection of nuclear materials at the BFS Fast Critical Facility. BFS has thousands of fuel disks containing highly enriched uranium and weapons-grade plutonium that are used to simulate the core configurations of experimental reactors in two critical assemblies. Completed tasks culminated in demonstrations of newly implemented equipment and methods that enhanced the MPC ampersand A at BFS through computerized accounting, nondestructive inventory verification measurements, personnel identification and assess control, physical inventory taking, physical protection, and video surveillance. The collaborative work is now being extended. The additional tasks encompass communications and tamper-indicating devices; new storage alternatives; and systemization of the MPC ampersand A elements that are being implemented

  17. Models of Non-Stationary Thermodynamic Processes in Rocket Engines Taking into Account a Chemical Equilibrium of Combustion Products

    Directory of Open Access Journals (Sweden)

    A. V. Aliev

    2015-01-01

    Full Text Available The paper considers the two approach-based techniques for calculating the non-stationary intra-chamber processes in solid-propellant rocket engine (SPRE. The first approach assumes that the combustion products are a mechanical mix while the other one supposes it to be the mix, which is in chemical equilibrium. To enhance reliability of solution of the intra ballistic tasks, which assume a chemical equilibrium of combustion products, the computing algorithms to calculate a structure of the combustion products are changed. The algorithm for solving a system of the nonlinear equations of chemical equilibrium, when determining the iterative amendments, uses the orthogonal QR method instead of a method of Gauss. Besides, a possibility to apply genetic algorithms in a task about a structure of combustion products is considered.It is shown that in the tasks concerning the prediction of non-stationary intra ballistic characteristics in a solid propellant rocket engine, application of models of mechanical mix and chemically equilibrium structure of combustion products leads to qualitatively and quantitatively coinciding results. The maximum difference in parameters is 5-10%, at most. In tasks concerning the starting operation of a solid sustainer engine with high-temperature products of combustion difference in results is more essential, and can reach 20% and more.A technique to calculate the intra ballistic parameters, in which flotation of combustion products is considered in the light of a spatial statement, requires using the high-performance computer facilities. For these tasks it is offered to define structure of products of combustion and its thermo-physical characteristics, using the polynoms coefficients of which should be predefined.

  18. Are AustLII and Google Enough for Legal Research?

    Science.gov (United States)

    Fong, Colin

    2006-01-01

    For the past ten years law students, academics and legal practitioners have relied on AustLII and various internet search engines to conduct legal research. The purpose of this article is to examine what these can offer and to note the importance of other websites when conducting legal research. This article is based on an address given to the…

  19. 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....

  20. 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.

  1. 25 CFR 115.102 - Adults under legal disability.

    Science.gov (United States)

    2010-04-01

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

  2. Joint account contract: issues, law and challenges | Ayenakin ...

    African Journals Online (AJOL)

    ... account survivor are evidently numerous. This paper is an inquiry or a critical appraisal of the legal position, rights, and liabilities of a joint account survivor as well as a critique of the judicial mechanisms for ascertaining the legal position of a joint account contract. Keywords: Joint Account, Account Holder, Bank, Money ...

  3. 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.

  4. 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....

  5. 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

  6. 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 ...

  7. 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.

  8. Legal and Administrative Language

    Science.gov (United States)

    Schwarz, Hans

    1977-01-01

    A discussion of legal and administrative language, and the necessity for accurate translation of this language in the field of international relations. Topics treated are: characteristic features of legal and administrative terminology; the interpretation of it; and the technique of translating legal and administrative texts. (AMH)

  9. 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.

  10. 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

  11. Limits Legal Ethics of Biotechnology in XXI Century

    OpenAIRE

    Morgato, Melissa Cabrini; Machado, Edinilson Donisete

    2016-01-01

    The present paper discusses the ethical and legal consequences of developments in biotechnological science, with a focus on the field of genetic engineering. We classify situations originating from developments in biotechnological science depending on their ethical and legal justification, based on Habermas’ reflections in his work “The future of human nature”, and differentiate between negative eugenics, representing ethically and legally justified situations, given their therapeutic potenti...

  12. 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

  13. The National Shipbuilding Research Program 1985 Ship Production Symposium Volume 2 Paper No. 22: Expanded Planning Yard Concept and Configuration Accounting or Improving Navy Ship Engineering

    National Research Council Canada - National Science Library

    1985-01-01

    .... Requirements for ship acquisition programs have been refined to reflect these improvements. We have learned that there is a need for clearly assigned responsibility in engineering, that configuration identification must be an integral part of engineering, and that logistics support must be an integral part of engineering.

  14. International Legal Norms in Macedonia's Domestic Law

    Directory of Open Access Journals (Sweden)

    Blerton SINANI

    2014-11-01

    Full Text Available In the Republic of Macedonia, international treaties ratified in accordance with the Constitution are considered part of the internal legal order and cannot be changed by an act of Parliament. This solution confirms the principle that international treaties have more legal authority than all the other legal acts, with the exception of the Constitution. This article aims to give an insight on the constitutional provisions that regulate the position of international treaties in the Macedonian legal order. It identifies its advantages and shortcomings and offers some solutions that might be taken into account by the lawgiver in the future. The article also analyses the profound impact that the European Convention on Human Rights has exerted on the substantial nature of the catalogue of fundamental rights and freedoms prescribed in the Constitution of the Republic of Macedonia.

  15. 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…

  16. The legal dilemma

    DEFF Research Database (Denmark)

    Pedersen, Karsten

    presentation, I will focus on how the group included legal matters in the new letters, and how the pilot project group involved legal advice in their considerations. I will also discuss how and when to introduce legal advice in the letter editing process, drawing on the experiences of the group members......, interviewing central participants in the pilot project, and by carrying out a small questionnaire based survey and a series of interviews with members of the letters’ target group. One of the most prevalent challenges addressed by the group was how to make sure to address legal matters properly. In my...... language changes aimed at. What to learn from the presentation: •How to design a plain language project •How to include legal advice in a plain language project •How to design a study of plain language changes...

  17. Mediation and Legal Assistance

    Directory of Open Access Journals (Sweden)

    Larisa Zaitseva

    2014-01-01

    Full Text Available The development of alternative dispute resolution procedures raises a number of new problems and questions for jurisprudence and legal practice. Many of these are closely related to the implementation of mediation procedures. Significant attention has been paid in the legal literature to the need for mediators’ legal education. Nowadays a professional lawyer usually performs the functions of a mediator. Nevertheless, in some countries the competence of mediators can be limited. In fact, such persons may be prohibited from providing any legal assistance to the parties. A direct prohibition of this kind exists in Russian legislation. To what degree is this prohibition realistic and reasonable? Different countries enjoy different approaches to the possibility of providing disputing parties with a mediator’s legal assistance in addressing issues requiring legal advice or in the drafting of legal documents. Different approaches to this issue have appeared for various reasons. The absence of consensus is caused by a contradiction between the principle of mediator neutrality in the conflict resolution process and the goals of dispute settlement in which a legally competent intermediary is involved. To ensure the effectiveness of the mediation process, legislators should seek out more flexible ways of regulating procedure. Mandatory regulation itself contradicts the spirit of ‘semi-formal’ alternative (extrajudicial methods for conflict resolution. As such, the presence of direct prohibitions or severe restrictions may not only become challenging in the performance of law but such peremptory norms can also make mediation unattractive and ineffective for some particular types of dispute, such as labor disputes. The principle of preserving a mediator’s neutrality is possible if exercised within the framework of a balanced approach to reasonable limits and discretionary rules for the provision of certain types of legal assistance to disputing

  18. 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

  19. 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.

  20. 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...

  1. Teenage Pregnancy and Schooling: Legal Considerations.

    Science.gov (United States)

    Belsches-Simmons, Grace

    School policy on teenage pregnancy must take into account a variety legal considerations. Up until recently, the favored way of dealing with pregnant pupils or pupils who are mothers was to exclude them from school. Several law cases involving instances of exclusion and segregation of pregnant pupils are cited. The 14th Amendment's guarantee of…

  2. 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…

  3. A Model of Fuel Combustion Process in The Marine Reciprocating Engine Work Space Taking Into Account Load and Wear of Crankshaft-Piston Assembly and The Theory of Semi-Markov Processes

    Directory of Open Access Journals (Sweden)

    Girtler Jerzy

    2016-09-01

    Full Text Available The article analyses the operation of reciprocal internal combustion engines, with marine engines used as an example. The analysis takes into account types of energy conversion in the work spaces (cylinders of these engines, loads of their crankshaft-piston assemblies, and types of fuel combustion which can take place in these spaces during engine operation. It is highlighted that the analysed time-dependent loads of marine internal combustion engine crankshaft-piston assemblies are random processes. It is also indicated that the wear of elements of those assemblies resulting from their load should also be considered a random process. A hypothesis is formulated which explains random nature of load and the absence of the theoretically expected detonation combustion in engines supplied with such fuels as Diesel Oil, Marine Diesel Oil, and Heavy Fuel Oil. A model is proposed for fuel combustion in an arbitrary work space of a marine Diesel engine, which has the form of a stochastic four-state process, discrete in states and continuous in time. The model is based on the theory of semi-Markov processes.

  4. Confidentiality of Accounting Academics: Consequences of Nonconformity

    Science.gov (United States)

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

    2016-01-01

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

  5. Selected Readings in Genetic Engineering

    Science.gov (United States)

    Mertens, Thomas R.; Robinson, Sandra K.

    1973-01-01

    Describes different sources of readings for understanding issues and concepts of genetic engineering. Broad categories of reading materials are: concerns about genetic engineering; its background; procedures; and social, ethical and legal issues. References are listed. (PS)

  6. 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.

  7. Calibrating Legal Judgments

    OpenAIRE

    Frederick Schauer; Barbara A. Spellman

    2017-01-01

    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 sociolog...

  8. Old Assyrian Legal Practices

    DEFF Research Database (Denmark)

    Hertel, Thomas Klitgaard

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

  9. Financial statements for legal persons without patrimonial purpose

    OpenAIRE

    Franca DUMITRU; Maria MORARU

    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 ...

  10. 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...

  11. 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

  12. Accounting outsourcing

    OpenAIRE

    Klečacká, Tereza

    2009-01-01

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

  13. Ethical or legal perceptions by dental practitioners.

    Science.gov (United States)

    Hasegawa, T K; Lange, B; Bower, C F; Purtilo, R B

    1988-03-01

    Perplexing ethical and legal concerns cross health professions and reach into many professions and vocations. Confidentiality is crucial not only to the health professional and the patient, but also to the lawyer and client, and the investigative reporter and the source. Reporting poor work or whistleblowing is a dilemma not only for dentists and other health care professionals, but also for the engineer, architect, and federal employee, among others. This survey of the ethical or legal perceptions of the dental practitioner supports two conclusions: perplexing situations are perceived as predominantly ethical rather than legal problems and the factor of age (number of years in practice) might affect this trend toward the ethical consideration of complicated issues. Understanding the nature of these and other perplexing situations requires that dental practitioners step beyond the confines of their practice and the boundaries of the dental profession to search for more effective ways of dealing with, and therefore living with, the realities of their practice.

  14. 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

  15. 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)

  16. THE ISSUE OF OPTIMIZATION OF THE LEGAL REGULATION OF CERTIFICATION OF GENERAL AVIATION AIRCRAFT: DOMESTIC AND INTERNATIONAL EXPERIENCE

    Directory of Open Access Journals (Sweden)

    Vyktoriia Cherevatiuk

    2017-11-01

    Full Text Available Purpose: to reveal directions of optimization of the legal adjusting of certification of air ships of general aviation, by realization of analysis of rules, procedure and subjects of registration of civil air ships and permissive system in Ukraine, USA, and also in the countries of the European concord.  Exposure of factors that restrain development of general aviation in Ukraine and grant to suggestion in relation to the improvement of the legal adjusting of certification of air ships of general aviation. Methods: the use of approach of the systems allowed to reveal basic directions of optimization of the legal adjusting of certification of air ships of general aviation of Ukraine, being base on experience of leading countries of the world. Results: in the article attention is accented on the lacks of the legal adjusting of Ukrainian general aviation,  in particular, to the legislative vagueness of concept of general aviation that limits her development in direction of realization as commercial and substantially narrows the spectrum of possibilities for her subjects, and also does this sector of aviation economically unattractive. Substantially absence of the ramified classification of air ships complicates the legal adjusting, what took into account sizes of air ship, engine, condition of take off the plane and landings, distance of flights, carrying capacity and other. The questions of optimization of the legal adjusting of certification of air ships of general aviation touch simplification of procedure of certification for ultralight , being base on experience of the USA, Canada, and also some countries of Europe. Discussion: authors offer the ways of optimization of the legal adjustment of certification of air ships of general aviation of Ukraine.

  17. Legal briefing: Informed consent.

    Science.gov (United States)

    Pope, Thaddeus Mason

    2010-01-01

    This issue's "Legal Briefing" column covers legal developments pertaining to informed consent. Not only has this topic been the subject of recent articles in this journal, but it also been the subject of numerous public and professional discussions over the past several months. Legal developments concerning informed consent can be usefully grouped into nine categories: 1. General disclosure standards in the clinical context; 2. Shared decision making; 3. Staturorily mandated abortion disclosures; 4. Staturorily mandated end-of-life counseling; 5. Other staturorily mandated subject-specific disclosures; 6. U.S. Food and Drug Administration (FDA) labeling and federal pre-emption of state informed consent law; 7. Relaxed informed consent for HIV testing; 8. General disclosure standards in the research context; 9. Issues on the horizon.

  18. 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.

  19. 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.

  20. Legal liability and workplace violence.

    Science.gov (United States)

    Brakel, S J

    1998-01-01

    Workplace violence is a growing social problem. Some of this growth may be perceptual, reflecting our new awareness of what constitutes violence in the workplace. Furthermore, much of what falls under its current rubric does not correspond to the classic image of worker-on-worker or worker-on-employer mayhem. Nevertheless, the total number of incidents is alarmingly large; the problem is real. It is natural to consider law (i.e., legal liability) as a potential solution. Aiming the liability threat at the employer may be the most effective and efficient strategy. There are ample theories to choose from: negligence (tort) law, agency law, contract, civil rights, and regulatory law. Judges and juries appear eager to hold employers accountable for violent incidents in the workplace, sometimes in the face of other, more logical constructions of the facts or theory. One's best hope is that the fear this strikes in the hearts of employers will make for maximum preventive results.

  1. 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.

  2. 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)

  3. 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

  4. A Legal Constant

    Science.gov (United States)

    Taylor, Kelley R.

    2009-01-01

    The 21st century has brought many technological, social, and economic changes--nearly all of which have affected schools and the students, administrators, and faculty members who are in them. Luckily, as some things change, other things remain the same. Such is true with the fundamental legal principles that guide school administrators' actions…

  5. Legal Liabilities of Administrators.

    Science.gov (United States)

    Underwood, Julie

    This chapter of "Principles of School Business Management" discusses the implications of several court cases for legal issues affecting the role of the school business official. The issues addressed include civil rights, negligence, contracts, criminal liability, tuition and fees, and student records. The chapter opens with a brief overview of…

  6. 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...

  7. Roundtable: Legal Abortion

    Science.gov (United States)

    Guttmacher, Alan F.; And Others

    1971-01-01

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

  8. 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.

  9. Five Models of Legal Science

    OpenAIRE

    Núñez Vaquero, Álvaro

    2013-01-01

    This paper pursues three goals. First, some traditional concepts of ‘legal science’ will be analysed, and a definition of ‘legal science ampio sensu’, ‘legal science stricto sensu’ and ‘legal dogmatics’ will be proposed. Second, a reconstruction of five models of ‘legal science ampio sensu’ will be presented to show the different methodological alternatives available to legal scholars. Third, I claim that it is necessary (for conceptual reasons) to argue for moral reasons when choosing a lega...

  10. The role of legal translation in legal harmonization

    NARCIS (Netherlands)

    Baaij, C.J.W.

    2012-01-01

    Papers gepresenteerd op de conferentie, 'The Role of Legal Translation in Legal Harmonization', georganiseerd in Amsterdam op 21 januari 2011, door The Amsterdam Circle for Law & Language (ACLL) en the Centre for the Study of European Contract Law (CSECL).

  11. 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.)

  12. 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...

  13. 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...

  14. 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.

  15. 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.

  16. The legal system of nuclear waste disposal

    International Nuclear Information System (INIS)

    Dauk, W.

    1983-01-01

    This doctoral thesis presents solutions to some of the legal problems encountered in the interpretation of the various laws and regulations governing nuclear waste disposal, and reveals the legal system supporting the variety of individual regulations. Proposals are made relating to modifications of problematic or not well defined provisions, in order to contribute to improved juridical security, or inambiguity in terms of law. The author also discusses the question of the constitutionality of the laws for nuclear waste disposal. Apart from the responsibility of private enterprise to contribute to safe treatment or recycling, within the framework of the integrated waste management concept, and apart from the Government's responsibility for interim or final storage of radioactive waste, there is a third possibility included in the legal system for waste management, namely voluntary measures taken by private enterprise for radioactive waste disposal. The licence to be applied for in accordance with section 3, sub-section (1) of the Radiation Protection Ordinance is interpreted to pertain to all measures of radioactive waste disposal, thus including final storage of radioactive waste by private companies. Although the terminology and systematic concept of nuclear waste disposal are difficult to understand, there is a functionable system of legal provisions contained therein. This system fits into the overall concept of laws governing technical safety and safety engineering. (orig./HSCH) [de

  17. 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.

  18. METHODOLOGICAL SUBSTANTIATION OF PATTERNS OF DEVELOPMENT OF THE SYSTEM OF MANAGEMENT OF THE INVESTMENT AND CIVIL ENGINEERING INDUSTRY WITH ACCOUNT FOR ITS SYSTEMIC CHARACTERISTICS

    Directory of Open Access Journals (Sweden)

    Uvarova Svetlana Sergeevna

    2012-10-01

    Full Text Available The methodology of research of organizational and economic drivers of development of the civil engineering industry represents a cluster of interrelated methods, techniques, procedures, algorithms and models that shape up the basis for the development and implementation of effective management actions impacted by intrinsic fluctuations of the civil engineering industry, the local legislation, national and global economies. The proposed method contributes to the improvement of sustainability of construction companies and the construction industry. It also facilitates an inflow of capital into the investment sector of the construction industry and accelerates the economic growth of Russia. The proposed methodology is based on a synthesis of several scientific theories, such as the evolutionary theory, the theory of self-organization (the synergetic theory, the theory of changes and the catastrophe theory, the theory of cyclical development, the systems theory, the organizational theory, the institutional theory, and the pricing theory. There are many potential patterns of the system development; however, the awareness of the resonant excitation, feedback and the cumulative effect make it possible to predict the most probable changes. Random fluctuations are also exposed to these effects. Implementation of the proposed methodology makes it possible to generate science-based management solutions that ensure the development and implementation of effective management procedures.

  19. 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.

  20. Legal nature of affatomia

    OpenAIRE

    Stanković Miloš

    2015-01-01

    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...

  1. 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.

  2. Legal aspects of some internet marketing instruments

    Directory of Open Access Journals (Sweden)

    Hana Kelblová

    2012-01-01

    Full Text Available The development of the Internet and sophisticated search engines such as e.g. Google together with the spread of social networks have introduced new marketing possibilities of addressing potential clients with offer of goods and services. Unlike most traditional marketing procedures, these instruments allow for targeting the business information directly at concrete individuals, taking into consideration their age, sex, education, hobbies. All this is based on their choice of words keyed into the search engines. This is the targeted advertising where consumer response can be accurately measured, e.i. the so called context advertising.The purpose of this paper is to analyse the legal aspects of some of the above mentioned internet marketing instruments, as even in this sphere legal regulation clearly lags behind the dynamically developing possibilities of the Internet as a means of communication. These marketing methods being viewed from the perspective of valid laws, several problem areas may be detected, which concern the right of privacy protection of natural person, intellectual property, or legal regulation of implied or unsolicited advertising.This paper concentrates on the summary of rules of law which regulate internet users privacy protection with respect to the Czech and Community laws, assessment of their efficiency and de lege ferenda discretion.

  3. 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...

  4. An experiment about drugs legalization and the investor behavior

    OpenAIRE

    Garcia Rojas, Karen Andrea

    2017-01-01

    The illegal drugs market is one of the main issues in the political agenda in Colombia. Literature has focused on legalization in consumption (demand) but studies about legalization of production (supply) are scarce. Taking into account that Colombia is a country leading in drugs production but not drugs consumption in the world, it is relevant to understand illegal drugs supply. The elements that influence decisions about drugs production and the investor behavior under certain incentives ha...

  5. 28 CFR 543.11 - Legal research and preparation of legal documents.

    Science.gov (United States)

    2010-07-01

    ... 28 Judicial Administration 2 2010-07-01 2010-07-01 false Legal research and preparation of legal... INSTITUTIONAL MANAGEMENT LEGAL MATTERS Inmate Legal Activities § 543.11 Legal research and preparation of legal... program or work assignment), to do legal research and to prepare legal documents. Where practical, the...

  6. Accounts Assistant

    Indian Academy of Sciences (India)

    CHITRA

    (Not more than three months old). Annexure 1. Indian Academy of Sciences. C V Raman Avenue, Bengaluru 560 080. Application for the Post of: Accounts Assistant / Administrative Assistant Trainee / Assistant – Official Language. Implementation Policy / Temporary Copy Editor and Proof Reader / Social Media Manager. 1.

  7. Intersectionalities of Gender Violence: Legal Remedies: Editorial

    Directory of Open Access Journals (Sweden)

    Julie Goldscheid

    2015-12-01

    Full Text Available Critiques of legal remedies’ capacity adequately to address the intersectional nature of gender violence lie at the heart of both theoretical and practical discourse. Concern about remedies complements the important literature detailing the narrative experiences of those who experience violence grounded in multiple intersections of identity. This is an introduction to a set of papers that represent highlights from the conference entitled “International Congress on Gender Violence: Intersectionalities”. The papers address approaches to legal remedies that take into account the intersectional nature of gender violence. Las críticas a la capacidad de los remedies legales para abordar la naturaleza interseccional de la violencia de género están en el centro del discurso teórico y práctico. La preocupación sobre los remedios complementa la importante literatura que detalla las experiencias narrativas de las personas que experimentan violencia alojada en múltiples intersecciones de identidad. Esta es una introducción a artículos representativos del Congreso Internacional sobre Violencia de Género: Intersecciones. Los artículos abordan un acercamiento a los remedios legales que tienen en cuenta la naturaleza interseccional de la violencia de género. DOWNLOAD THIS PAPER FROM SSRN: http://ssrn.com/abstract=2710535

  8. Marijuana-Perinatal and Legal Issues With Use During Pregnancy.

    Science.gov (United States)

    Krening, Cynthia; Hanson, Keri

    Although still illegal at the federal level, marijuana has been legalized for medical and/or recreational use in 29 states, causing a dynamically changing legal and social landscape. While the legalization of marijuana at the state level provides criminal protection for use by adults, there remain civil legal implications for families brought about by mandated reporting laws. Mandated reporting requirements have not been updated to account for the movement toward legalization, risking overload of community child protection resources. There is little evidence to inform development of guidelines and protocols for screening, educating, testing of mothers and newborns, and reporting. There are perinatal issues in this evolving environment as well. Discriminatory testing, length of time the drug remains in the system, potential for compromised provider-patient relationships, inconsistent education and referrals, breastfeeding during marijuana use, punitive or legal interventions that may have a negative psychosocial impact on a new family, and the risk for development of community standards of care based on opinion rather than science are just a few of the issues realized after marijuana legalization. These legal and perinatal issues are discussed in detail, along with considerations for practice and policy in caring for cannabis-exposed pregnant women and newborns.

  9. 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.

  10. American Accounting

    OpenAIRE

    Mihaela Cristina Onica

    2005-01-01

    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 allocation of 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 the financial reporting process. A set of complete financial statements usually includes a bala...

  11. Possibilities to Improve the Quality of Accounting Information

    OpenAIRE

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

    2010-01-01

    Quality requirements of accounting information can be derived implicitly from the fundamental principles of accounting practices stipulated under the Law of accounting. Based on such legal frame, according to which the accounting should give an accurate picture of economic reality, we can conclude that quality accounting information is information obtained by the rules on property valuation and other accounting rules and principles. Quality is defined by a set of attributes that determines th...

  12. Global Credit Crunch and Accounting

    Directory of Open Access Journals (Sweden)

    Haluk BENGÜ

    2015-12-01

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

  13. 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

  14. 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.

  15. 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.

  16. 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

  17. 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.

  18. 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....

  19. 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.

  20. 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...

  1. Socialisation to Interdisciplinary Legal Education

    DEFF Research Database (Denmark)

    Schäfke, Werner; Mayoral, Juan A.; Hvidt, Martine Stagelund

    2018-01-01

    This article provides novel empirical survey evidence on socialization factors leading lecturers to implement interdisciplinary teaching in law. Recent debates on the legal scholarship and higher education legal institutions advocates for the introduction of interdisciplinary approaches to legal...... of the teaching staff in this institution. To explain the adoption of interdisciplinary teaching, we rely on socialization factors connected to their former higher education and socialization in research and multidisciplinary environments....

  2. A Call for Action to Improve Occupational Health and Safety in Ghana and a Critical Look at the Existing Legal Requirement and Legislation.

    Science.gov (United States)

    Annan, Joe-Steve; Addai, Emmanuel K; Tulashie, Samuel K

    2015-06-01

    Occupational health and safety (OHS) is a broad field of professional practice, which involves specialists from different disciplines including but not limited to engineers, occupational health physicians, physical and biological scientists, economists, and statisticians. The preventive systems required to ensure workers are protected from injuries and illnesses dwell heavily on engineers; however, the extent to which the engineer can go regarding planning and implementing preventive measures is dependent on specific legal requirements, leadership commitment from the company, organization, and nation. The objective of this paper is to identify the areas of opportunities for improvements in OHS management in Ghana with regard to the nation's legal requirements, commitment of the Ghana government, and Ghanaian leadership as well as appropriate structuring of Ghanaian institutions responsible for monitoring and managing OHS in Ghana. This paper identified Ghana's fragmented legal requirements concerning OHS, which are under different jurisdictions with unclear responsibilities and accountabilities. The paper also highlights the training needs of Ghanaian academic institutions regarding OHS. Among other recommendations made including structuring of Ghanaian institutions to manage OHS in line with the ILO-OSH 2001, this paper aligns the recommendations with the articles and elements of International Labour Organization convention number 155 and OHSAS 18001 elements.

  3. A Call for Action to Improve Occupational Health and Safety in Ghana and a Critical Look at the Existing Legal Requirement and Legislation

    Directory of Open Access Journals (Sweden)

    Joe-Steve Annan

    2015-06-01

    Full Text Available Occupational health and safety (OHS is a broad field of professional practice, which involves specialists from different disciplines including but not limited to engineers, occupational health physicians, physical and biological scientists, economists, and statisticians. The preventive systems required to ensure workers are protected from injuries and illnesses dwell heavily on engineers; however, the extent to which the engineer can go regarding planning and implementing preventive measures is dependent on specific legal requirements, leadership commitment from the company, organization, and nation. The objective of this paper is to identify the areas of opportunities for improvements in OHS management in Ghana with regard to the nation's legal requirements, commitment of the Ghana government, and Ghanaian leadership as well as appropriate structuring of Ghanaian institutions responsible for monitoring and managing OHS in Ghana. This paper identified Ghana's fragmented legal requirements concerning OHS, which are under different jurisdictions with unclear responsibilities and accountabilities. The paper also highlights the training needs of Ghanaian academic institutions regarding OHS. Among other recommendations made including structuring of Ghanaian institutions to manage OHS in line with the ILO-OSH 2001, this paper aligns the recommendations with the articles and elements of International Labour Organization convention number 155 and OHSAS 18001 elements.

  4. Datafication of Automated (Legal) Decisions

    DEFF Research Database (Denmark)

    Schaumburg-Müller, Sten

    data machines may be able to (or are thought to be able to) make a prediction profile, leaving risks for individuals for being excluded from life and health insurances, being targets for computational policing etc. An additional dimension to the prefabricated decisions is the commercial aspect......) 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...

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

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

    The research team will assess the strengths and weaknesses of legal frameworks in regulating LSLAs in Ghana, Cameroon, and Senegal. Their analysis will feed into a participatory ... In each country's pilot sites, researchers will test legal and social accountability tools. These tools aim to support local efforts to secure land ...

  6. Design Accountability

    DEFF Research Database (Denmark)

    Koskinen, Ilpo; Krogh, Peter

    2015-01-01

    . 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......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...

  7. 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

  8. 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.

  9. Content and legal nature of the concept of good administration

    Directory of Open Access Journals (Sweden)

    Vlaški Bojan

    2015-01-01

    Full Text Available The subject of this paper is the analysis of the content and legal nature of the concept of good administration, perceived as an 'amalgam' of legal and non-legal principles guiding the activities of the European Union administration and administrations of its Member States. After providing a brief overview on the origins and historical development of the concept of good administration, the author focuses on the main elements of its content. In this regard, particular account shall be taken to illuminate the important components of the concept of good administration: legality, expediency, regularity, justice, equity, as well as morality. The legal nature of the concept of good administration will be discussed by casting more light on its legal aspect while acknowledging the existence of non-legal elements. In brief, the following text attempts to explain the inner meaning of the 'European' concept of good administration and to underscore its significance in the context of administrative activities of the European Union institutions, Member States and potential member states of this unique community of European states.

  10. Avoiding legal pitfalls in surrogacy arrangements.

    Science.gov (United States)

    James, Summer; Chilvers, Rebecca; Havemann, Dara; Phelps, John Y

    2010-12-01

    The goal of this article is to discuss the legal pitfalls that reproductive endocrinologists face when participating in gestational surrogacy contracts. This paper was composed using Westlaw and LexisNexis commercial legal search engines to perform a review of statutes and cases pertaining to gestational surrogacy. The search results demonstrated that in the absence of suitable preparation, there is significant potential for litigation while participating in gestational agreements. Providers caring for gestational carriers have been named as parties in lawsuits for failure to provide psychological screening, failure to screen for infectious disease and participation in gestational contracts that are not compliant with state law. There is great disparity in state laws and court rulings pertaining to gestational agreements. When legal disputes arise, individual state laws and court rulings are controlling over the Uniform Parentage Act. Likewise, recommendations by the American College of Obstetricians and Gynecologists and the American Society for Reproductive Medicine do not supersede state laws. The failure to abide by individual state laws unnecessarily exposes reproductive endocrinologists and their IVF facilities to potential litigation. In order to lessen exposure to litigation, an understanding of individual state legislation or historical court rulings is advised. Copyright © 2010 Reproductive Healthcare Ltd. Published by Elsevier Ltd. All rights reserved.

  11. Legal entities as subjects administrative responsibility

    OpenAIRE

    Гаврилова, Ілона Олександрівна; Університет державної фіскальної служби України

    2016-01-01

    In the article the features of the administrative liability of legal entities in Ukraine; The experience of foreign countries on the administrative liability of legal entities, proposed measures to improve the administrative and tort legislation on administrative liability of legal entities in Ukraine.The problems of liability of legal entities were always relevant and important for administrative and legal science. Legal entities, performing administrative and legal relationships, may commit...

  12. Evolution of legal aspects of the atomic materials and lithium

    International Nuclear Information System (INIS)

    Frangini, L.; Ugalde, M.

    1986-01-01

    In view of the numerous and various inquiries, external and internal, received concerning the legal situation wherein natural atomic materials (uranium and thorium) and lithium currently are, and after the several modifications the legal System that regulates them has suffered, the Legal Consultation Office of the Comision Chilena de Energia Nuclear has deemed necessary to make a brief account of the evolution legislation has experienced in this respect. Our aim is but presenting, systematically and simply, how law has dealt with the natural atomic materials and lithium, so that the reader, needing neither deep research and analyses nor juridical formation, may have a clear vision of the legal situation wherein these substances currently are. (Author)

  13. Legalization of consensual unions in Latin America.

    Science.gov (United States)

    Goldman, N; Pebley, A R

    1981-01-01

    religious observance in Colombia, Costa Rica, and Peru. The occurrence of a pregnancy does not substantially increase the frequency of legalization. This may be due to the absence of social disapproval of illegitimate children. In all 4 countries, marriages preceded by a period of cohabitation were less likely to end in separation. The higher age at marriage for couples who lived together before marriage explains some of the greater stability. The results do not support the widely held assumption that legalization occurs to legitimize births. Education and age are factors that account for some difference in frequency. Because the analysis is restricted to rural areas, additional research is needed to illuminate relationships in urban areas.

  14. 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,

  15. Marijuana legalization: solution or dissolution.

    Science.gov (United States)

    Cohen, S

    1981-01-01

    What is being suggested as the most feasible course now is a standfast position on the legal front; an aggressive, directed research program planned to answer the critical questions about marijuana; and a discouragement policy for adolescents. Legalization is not seen as a tenable solution for many reasons, and it is one that may be irreversible and regretted.

  16. 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...

  17. 78 FR 14079 - Legal Processes

    Science.gov (United States)

    2013-03-04

    ... United States Patent and Trademark Office Legal Processes ACTION: Proposed collection; comment request... Patent and Trademark Office (USPTO). The rules for these legal processes may be found under 37 CFR Part 104, which outlines procedures for service of process, demands for employee testimony and production...

  18. 75 FR 3893 - Legal Processes

    Science.gov (United States)

    2010-01-25

    ... Patent and Trademark Office Legal Processes ACTION: Proposed collection; comment request. SUMMARY: The... United States Patent and Trademark Office (USPTO). The rules for these legal processes may be found under 37 CFR Part 104, which outlines procedures for service of process, demands for employee testimony and...

  19. Legalizing Farmworkers: The 2002 Outlook.

    Science.gov (United States)

    Martin, Philip

    2002-01-01

    Discusses proposals for a new guest worker program with Mexico, reviewing characteristics of U.S. farmworkers, the current federal H-2A program for admitting legal guest workers for farm work, major proposals being debated to turn unauthorized into legal farmworkers, and new considerations after September 11 that may affect the negotiations. (SM)

  20. 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...

  1. 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...

  2. 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....

  3. 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

  4. 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...... examples of transposition and complicity of theological and juridical thoughts. For the purpose of this paper, imposed constitutions are political and legal norms of a state enacted and enforced without the free and full agreement of the Demos. Legal theology implies the application of religious phenomena......, theories and concepts to achieve undisputed legal legitimacy. Imposed constitutions as rules imposed for salvation for those “Platonic Philosophes” who have seen the “light”, that known the episteme are paramount examples of legal and political theology. The paper has two main sections. The first one...

  5. CROSS POINTS BETWEEN ACCOUNTANT AND MANAGER

    OpenAIRE

    Emilia Gabroveanu; Nicoleta Radneantu; Lucia Jardan Botnaru

    2010-01-01

    This paper has the purpose of analyzing the existent departmental relationship respective accountant and manager position by assessing first the general frame of those two activity areas and then the main leading part which them have to accomplish in a certain company. Then, we shall reduce the debate towards the cross points of these two areas and we shall tackle the connection between companies’ accountant and manager which act in tourism from the interchanged information, legal and human a...

  6. Improving Local Government Accountability for Poor and ...

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

    Creating stronger links could help formal mechanisms be more responsive to local needs. Many of the goals targeted by social accountability mechanisms already exist. They may be better viewed as legal rights to participation through the guarantee to citizen participation in public affairs under the Ugandan Constitution.

  7. [Medico-legal aspects of hysterectomy].

    Science.gov (United States)

    Jakovljević, Branislava; Segedi, Dimitrije; Mujović-Zornić, Hajrija

    2007-01-01

    Understanding the lawful implementations of surgical procedures, such as hysterectomy, raises practical questions concerning legal relations between a doctor and his patient, and consequences of this relationship, which may be legally relevant. The modern legal theory and practice consider doctors and patients to be partners. Medical practitioners performing surgical procedures are obliged to obtain informed consent. They are also required to inform their patients about indications, course of the operative procedure, postoperative treatment, possible complications during and after the procedure, and quality of life after the operation. Informed conversation should take into account the age, mental status and patient's intellectual abilities. Legal consequences ofsurgical procedures Malpractice litigation mostly concers medical error and negligence. Medical errors should not be confused with ineffective outcome, or complicated postoperative course. Even if the surgical procedure was followed correctly and uneventful outcome took place, there might be some problems. A patient has a right to receive complete information from a physician about the specific nature of a proposed treatment. A physician has an obligation to elucidate and justify, treatment he proposes. Certain codification of all operative procedures may facilitate this task. Codification instructions about procedures, in this case hysterectomy, must include indications for a certain type of hysterectomy (subtotal, total, radical), as well as for the operative technique (abdominal, vaginal, laparoscopic). Patient information brochures should be available in print, and include information about indications and potential risks associated with the proposed surgical procedure. In this way, it is possible to prevent the inconveniences which may arise from insufficient knowledge and information about surgical procedures.

  8. 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

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

    NARCIS (Netherlands)

    Feteris, E.; Kloosterhuis, H.

    2009-01-01

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

  10. 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

  11. 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)

  12. 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

  13. „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.

  14. 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.

  15. Challenges in legal translation - revisited

    Directory of Open Access Journals (Sweden)

    Ingrid Simonnæs

    2013-12-01

    Full Text Available The aim of this paper is to discuss challenges in legal translation from the view of a teacher who evaluates the work of semi-professional translators in a special setting. Recurrent translation errors may subsequently be used as a pedagogical resource in specialised translator training. The observation of recurrent challenges confronting the candidates in legal translation and the absence of formal translator training programs are the reasons why NHH now offers an on-line course in legal translation, JurDist, focusing i.a. on useful translation strategies.

  16. 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.

  17. 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...

  18. 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

  19. 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.

  20. 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.

  1. 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...

  2. Legal consciousness and legal culture in the context of legal education of future pharmacists

    Directory of Open Access Journals (Sweden)

    І. M. Alieksieieva

    2017-12-01

    Full Text Available One of the distinguishing features of man as a biological individual who is able to comprehend meaningfully the reality surrounding him and manage his actions is consciousness. Depending on the scientific-theoretical approaches or applied needs, it is customary to apply a certain differentiation of definitions of the concept of consciousness, for example, everyday or political, individual or mass, the consciousness of school or student youth, and other. One of its varieties, perhaps the most important at the present stage of development of society and statehood, is the legal consciousness of man. The problem of the formation and functioning of the human sense of justice is one of the most popular and constantly developed in a number of scientific fields. The purpose of the work is to study the state of scientific knowledge of the legal consciousness and legal culture of student, future pharmacists in the context of legal education in the university. Materials and methods. According to a specific goal, the research was based on the analysis of international and national legislation, the database of scientific research developments of the National Library of Ukraine V.I. Vernadsky, the study of author's scientific works and professional publications on the formation of consciousness, legal consciousness and legal culture of youth, in particular, student. Methods of research - bibliographic, linguistic, comparative analysis, content-legal analysis. Results. The basic link of society is a person, as a biological individual, to which such mental entities as mind, consciousness and will are inherent. These qualities enable it to critically perceive the surrounding being, to realize and determine its place in the society, to program its perspective and direct its actions according to a specific goal. A specific form of consciousness is legal consciousness (legal awareness - the system of reflecting the legal reality in views, theories, concepts

  3. 45 CFR 1627.7 - Tax sheltered annuities, retirement accounts and pensions.

    Science.gov (United States)

    2010-10-01

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

  4. 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,…

  5. 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...

  6. 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.

  7. Semi-legal family life

    DEFF Research Database (Denmark)

    Rytter, Mikkel

    2012-01-01

    . The married couples subjected to this mobile lifestyle are always in a process of becoming illegal, which is the consequence of ‘overstaying’ in Denmark or ‘understaying’ in Sweden. Besides its legal aspects, a semi-legal status also has significant moral implications that not only restructure marriage......In 2002, the Danish government introduced new legislation on family reunification to restrict the transnational arranged marriages that were occurring among some immigrant groups. Since then, thousands of people have emigrated from Denmark to Sweden where, as citizens of the European Union......, they are entitled to family reunification. In this article, I introduce the concept of semi-legality to describe the situation whereby Pakistani transnational couples commute on a regular basis between their legal residences in Sweden and their places of work or networks of friends and family in Denmark...

  8. 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.

  9. [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.

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

    OpenAIRE

    Grażyna Voss

    2016-01-01

    Purpose: The aim of the paper is to present inconsistencies in kemping accounting books and legal effects concerning dishonest keeping or not keeping accounting books. Design/methodology/approach: Analysis of legal acts and statistical data on the penalties imposed and court judgments for violation of legal provisions in the preparation and presentation of financial statements. Findings: The scope and size of inconsistencies in financial information indicate the growing role of compli...

  11. 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.

  12. 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.)

  13. 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.

  14. 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 ...

  15. ACCOUNTING RESPONSIBILITY FOR BUSINESS EVALUATION

    Directory of Open Access Journals (Sweden)

    DORU CÎRNU

    2015-12-01

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

  16. 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.

  17. Studying Engineering Practice

    DEFF Research Database (Denmark)

    Buch, Anders

    2015-01-01

    The study of engineering practices has been the focus of Engineering Studies over the last three decades. Theses studies have used ethnographic and grounded methods in order to investigate engineering practices as they unfold in natural settings - in workplaces and engineering education. However......, engineering studies have not given much attention to conceptually clarifying what should be understood by 'engineering practices' and more precisely account for the composition and organization of the entities and phenomena that make up the practices. This chapter investigates and discusses how a 'practice...... will draw out some methodological consequences and discuss the ramifications of a practice theoretical approach for Engineering Studies....

  18. Environmental engineering. 3. ed.

    International Nuclear Information System (INIS)

    Foerstner, U.

    1992-01-01

    This introductory textbook has been written in response to the demand for information on environmentally sound techniques and methods. On the basis of the knowledge taught in traditional engineering sciences, and referring to it, the author explains the specific problems encountered in the various environmental sectors, and reviews and discusses the technical solutions available or possible. In this process, there is, of course, opportunity or reason enough to refer to ecologic, economic, ethical or legal aspects, too. The book takes pollutants in a very general sense, their origin (sources), dispersion or transport, and their effects on the environment, as a red thread leading to the relevant technical equipment or engineering methods for problem solution in the various environmental sectors. An extensive and detailed bibliography points to literature for further reading. This third edition under review focusses on environmental problems in the eastern states of the Federal Republic: an account of the situation there refers to 'water' (catchment area of the Elbe river), 'soil' (long-standing pollution due to the mining industry in Thueringen and Sachsen), and 'air' (dispersion of pollutants, radon in uranium mines). The chapter 'Pollutants' now contains references to the handling of noxious chemical in accordance with the Ordinance on transport and handling of dangerous goods, explains the (mis)-development in the chlorine industry, shows the different dispersion processes of organic chemicals, etc. The chapters 'waste' and 'recycling' now part more emphasis on showing the significance of short- or medium-termed measures for prevention or rentilization of waste. (orig.) With 116 figs [de

  19. LEGAL ENTITIES IN ROMANIAN PRIVATE INTERNATIONAL LAW

    Directory of Open Access Journals (Sweden)

    Berlingher Remus Daniel

    2013-12-01

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

  20. ACCOUNTING HARMONIZATION AND HISTORICAL COST ACCOUNTING

    OpenAIRE

    Valentin Gabriel CRISTEA

    2017-01-01

    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.

  1. 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.

  2. Autonomous driving technical, legal and social aspects

    CERN Document Server

    Gerdes, J; Lenz, Barbara; Winner, Hermann

    2016-01-01

    This book takes a look at fully automated, autonomous vehicles and discusses many open questions: How can autonomous vehicles be integrated into the current transportation system with diverse users and human drivers? Where do automated vehicles fall under current legal frameworks? What risks are associated with automation and how will society respond to these risks? How will the marketplace react to automated vehicles and what changes may be necessary for companies? Experts from Germany and the United States define key societal, engineering, and mobility issues related to the automation of vehicles. They discuss the decisions programmers of automated vehicles must make to enable vehicles to perceive their environment, interact with other road users, and choose actions that may have ethical consequences. The authors further identify expectations and concerns that will form the basis for individual and societal acceptance of autonomous driving. While the safety benefits of such vehicles are tremendous, the auth...

  3. 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

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

    Directory of Open Access Journals (Sweden)

    Adela-Elena, DUMITRESCU

    2014-11-01

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

  5. 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.

  6. 25 CFR 115.422 - As a custodial parent, the legal guardian, the person who BIA has recognized as having control...

    Science.gov (United States)

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false As a custodial parent, the legal guardian, the person who... INDIVIDUAL INDIANS IIM Accounts: Minors § 115.422 As a custodial parent, the legal guardian, the person who... legal guardian, the person who BIA has recognized as having control and custody of the minor, or an...

  7. Extra-Rhetorical Restraints on Writing in Accounting.

    Science.gov (United States)

    Lund, Donna

    Each discourse community teaches and uses a particular version of reality. In the field of accounting, the interpretation of reality is an objective one. Such an interpretation is a constraint on writing, as are accounting's reliance on exclusionary language, its need to meet legal and professional requirements, its adherence to stylistic and…

  8. 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.

  9. 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)

  10. 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.

  11. Legal Translation Dictionaries for Learners

    DEFF Research Database (Denmark)

    Nielsen, Sandro

    2010-01-01

    depends on the translation strategy chosen. To meet the needs of learners, legal translation dictionaries should be designed as augmented reference tools. Electronic and printed dictionaries should include sections or CD-ROMs with syntactic, translation etc. data as well as exercises and illustrative......Legal translation dictionaries for learners are reference tools that can help users with domain-specific discourse in a foreign language. The most common type is the bilingual law dictionary covering several or all the sub-fields within the general field of law. However, such law dictionaries tend...... strategies. When learners translate legal texts into a foreign language, it is important that their dictionaries can help them produce texts that conform to the expected style. This style requirement may be met by producing translations that use natural and idiomatic language, and really crafted dictionaries...

  12. 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.)

  13. The Legal Junction: the complex promise of modern legal professionalism

    NARCIS (Netherlands)

    A.J. Kwak

    2005-01-01

    textabstract“The language – and therefore also to some large degree the practice – of morality today is in great disorder,”1 Alasdair MacIntyre writes, and as long as our moral world is diverse and pluralistic, the confusion will not be easily overcome. Indeed, the legal world is daily confronted

  14. 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 ...

  15. 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.

  16. 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

  17. 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...

  18. 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.

  19. Adjustment of legally binding local plans

    DEFF Research Database (Denmark)

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

    2012-01-01

    Traditionally, and by law, new urban areas in Denmark are regulated and planned through legally binding local plans. Recently a tendency has occurred: The municipalities make the legally binding local plans quite open for future adjustment, and they are using a substantial amount of ‘empowerment......, which seem to be beyond the scope of the Danish Planning Act. This paper deals with this problem through case studies and a legal analysis of present law. If the combination of the legally binding local plan and subsequent added requirements is misused, it will weaken the legal rights of the citizens...... the considerations of legal rights, the extend of the legal use of empowerment provisions and the combination of the use of legal binding local plans and other legal instruments such as easements and sales agreements....

  20. Features Of Legislation On The Bank Account Agreement Development

    Directory of Open Access Journals (Sweden)

    Mariya Y. Katvickaya

    2014-12-01

    Full Text Available In the present article the basic stages of legislation on bank accounts in Russia development are analyzed. Author research features of accounts regulation in Russian Empire, Soviet Union and in modern conditions. It is noted that active development of operations on bank accounts and emergence of new types of bank accounts in Russia takes place in the second half of the XIX century. Account, at that time was considered as a kind of deposits on demand. In the Soviet period legal regulation of bank accounts and transactions on them was conducted by a quite extensive array of regulations that were adopted by various government agencies. One of the types of bank deposit agreements was the bank account agreement, according to which the banks, on behalf of customers carried out various types of payment transactions. In respect to concentration of considerable mass of payments in credit institutions it became possible to organize of non-cash payments. During the Soviet period of formation and development of civil law contract of bank accounts was an independent civil contract, other than a bank deposit agreement, which was intended to serve citizens and was a separate type of civil contract. In modern conditions for the proper understanding and legal interpretation of legal acts concerning the legal regulation of bank account agreement it is important to know position of the Constitutional Court in respect to this position and judicial practice. It is concluded that in Russian legislation and practice exists a fairly long history of legal regulation of operations with bank accounts. Accumulated practice requires further scientific analysis.

  1. 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.

  2. The Impact of Legal Advocacy Strategies to Advance Roma Health: The Case of Macedonia.

    Science.gov (United States)

    Abdikeeva, Alphia; Covaci, Alina

    2017-12-01

    Across Europe, Roma face exclusion and obstacles in access to health services, resulting in poorer health. While there are legal and policy frameworks for Roma inclusion, implementation often lags behind. Increasing the grassroots capacity of Roma to advocate for accountability in health care and against systemic impediments has been a central focus of Open Society Foundations (OSF) support. This analysis discusses the impact of an OSF-supported legal advocacy project on Roma health rights in Macedonia. The paper uses qualitative indicators to measure the capacity of nongovernmental organizations, accountability for violations, changes in law and practice, and impact on communities. The methodology for assessing the impact of legal advocacy was developed over the course of OSF's legal advocacy project and used to calculate the baseline and conduct the follow-up assessment to track progress across four strategies: legal empowerment, documentation and advocacy, media advocacy, and strategic litigation. Results show that legal advocacy has led to a notable increase in Roma awareness of their health rights. The number of lawsuits has risen dramatically, and cases are increasingly more sophisticated. Although accountability in health care is still the exception rather than the rule, blatant violations have been reduced. Some structural barriers have also been tackled. At the same time, new challenges require continuous and adaptable legal advocacy.

  3. 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...

  4. 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)

  5. 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

  6. 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

  7. 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,

  8. [Legal aspects of geriatric rehabilitation].

    Science.gov (United States)

    Klie, T

    1992-01-01

    Nowadays geriatric rehabilitation is recognized as a matter of social law performance. Nevertheless there are very small chances to realize corresponding legal claims in view of the infra-structural deficits. This subscription works out the claims of social law for geriatric rehabilitation, names questions of delineation between illness, prevention and care indigence and discusses problems of geriatric rehabilitant institutions and services.

  9. Legal Handbook on School Athletics.

    Science.gov (United States)

    National School Boards Association, Alexandria, VA. Council of School Attorneys.

    In a recent opinion the Supreme Court of the United States recognized that for many communities "school sports play a prominent role." Whatever purpose they serve, school sports also raise a number of legal issues that a school district must carefully handle in order to operate its athletics program with minimal risk of liability. This handbook is…

  10. 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

  11. Legal Education Reform: Modest Suggestions.

    Science.gov (United States)

    Watson, Alan

    2001-01-01

    Based on harsh criticism of legal education by students, offers suggestions for improvement that do not require additional time for law studies, will increase the exposure of students both to law as practice and to law as an intellectual discipline, and involve no greater burden on law schools. A main suggestion involves elimination of teaching…

  12. 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)

  13. 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"

  14. [The debate over drug legalization].

    Science.gov (United States)

    Babín Vich, Francisco de Asís

    2013-01-01

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

  15. 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)

  16. 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.

  17. Legal Research in a Changing Information Environment

    Directory of Open Access Journals (Sweden)

    T du Plessis

    2007-05-01

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

  18. 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...

  19. (Virtual) Water-repellent Law? Why Legal Studies Should Be Brought Into the Virtual Water Debate

    Science.gov (United States)

    Turrini, Paolo

    2014-05-01

    Virtual water studies are a marvelous example of the much praised "interdisciplinary approach", efficaciously intertwining many threads woven by scholars of very diverse fields of research. After all, if water is an object of biological interest and the word "virtual" becomes especially significant in the framework of the international trade flows, why should agronomists and economists not work together? And, with them, hydrologists, environmental engineers, network analysis experts… either working side by side or, at least, following one another's steps. Browsing the relevant academic literature one may notice that a vast array of disciplines is dealing with the topic. As a consequence, it may come as a surprise that lawyers seem to have remained almost deaf to the charming call of virtual water. A social science thoroughly "social" even if sometimes deemed (also by its practitioners) akin to humanities - and for this reason not always timely in catching the hints by hard sciences - law has a lot to say about virtual water and its manifold aspects. And it is so, in my opinion, in at least two respects. First of all, legal provisions can be determinants of social facts no less than other types of norms, such as physical or economic laws. Law shapes the human behavior by giving incentives or establishing constraints to the conduct of virtually any kind of social actor, be they farmers needing to decide what to grow, entrepreneurs willing to invest in the water market, or governments requested to address their communities' problems. All of them will make their choices in consideration of the costs, opportunities, and limits set by a number of regulations. In the second place, and strictly connected with the first reason, law may offer some answers to the challenges that virtual water and, more in general, the water-food nexus bring with them. In fact, understanding the way legal provisions affect the taking of decisions in the water sector, one may try to devise

  20. 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

  1. Fatigue of internal combustion engines

    Science.gov (United States)

    Dumanois, P

    1924-01-01

    The above conditions enable the employment of a criterion of general fatigue which simultaneously takes account of both mechanical and thermal conditions, for the sake of comparing any projected engine with engines of the same type already in use.

  2. 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.

  3. 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.

  4. Sense and sensibility in a legal argument

    NARCIS (Netherlands)

    Yzermans, Maria; van Blom, C.L.; Broers, E.J.M.F.C.

    2016-01-01

    The instructions classical rhetoric gives for the use of emotional means of persuasion still prove to be useful in modern professional legal practice, albeit that they need to be adapted to modern psychological concepts and current legal practice.

  5. 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.

  6. Legal regulation of the Commercial Register

    OpenAIRE

    Hanková, Zuzana

    2007-01-01

    99 Legal Regulation of the Commercial Register Summary In my master diploma thesis, I describe legal regulation of the Commercial Register. This legal institution serves for the registration of entrepreneurs (both legal entities and natural persons - entrepreneurs) and is very important for free market economy. For these reasons, it is supposed to be one of the substantial topics in the field of contemporary Commercial Law. I chose this particular theme because I am interested in the Commerci...

  7. Teaching legal english as a second language

    OpenAIRE

    Elena Codruta BADEA

    2012-01-01

    In the last two decades, legal English has attracted increasing interest and awareness, especially because English is predominantly the language of international legal practice. Legal English must be seen in the overall context of English for Specific Purposes , as it shares the important elements of need analysis, syllabus design, course design, and materials selection and development which are common to all fields of work in ESP. As with other varieties of ESP, Legal English implies the def...

  8. 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...

  9. Lawyers and legal services in NW England

    OpenAIRE

    Sugarman, David

    2008-01-01

    A consideration of the diversity and fragmentation which characterise contemporary legal practice with particular reference to the situation in the North West of England. Article by Professor David Sugarman, Director, Centre for Law and Society, Lancaster University Law School - published in Amicus Curiae - Journal of the Society for Advanced Legal Studies. The Journal is produced by the Society for Advanced Legal Studies at the Institute of Advanced Legal Studies, University of London.

  10. The system of account and control of logistics costs

    Directory of Open Access Journals (Sweden)

    Khayrullin Rustam Zinnatullovich

    Full Text Available The process of organization of civil engineering provides the delivery of construction materials, equipment to the civil engineering objects in the required quantities at the specified time. Effective tool for solving this problem is logistics. The basic components of logistics costs, which occupy the largest share in the sum of all logistics costs, are transportation costs and storage costs. The civil engineering industry is very promising for the use of outsourcing. The main part of works on providing material and technical resources in most cases is transferred to the outsourcing of other companies, including the group of companies forming the holding. In large holding companies the chain of movement of materials, goods and productions: purchase of materials and goods, completion materials, production structures, storage, movement, transportation, etc. may include several companies belonging in holding. The goods can be moved from one warehouse to another, with or without change of the owner of goods. Each company is obliged to show each movement of goods in their financial accounting. During the goods’ movement within a group of companies from one storage to another, from one owner to another, the total costs of the goods rise. Sales within a group of companies lead, as a rule, to a gain by one of the companies and the logistic expenses of another company. Selling to a consumer provides a profit to the seller company. Therefore, the problem of adequate allocation of logistics expenses and profits between separate legal entity and the task of continuous accounting and control of logistics costs and earnings in large companies, is vital. The automated system for accounting and controlling of logistics costs is suggested. The developed system allows controlling logistics costs of refining, storage and transportation for each ton, pieces, linear or square meters of the shipped cargoes. The System is based on complex algorithms of distribution

  11. Market Dominance and Search Quality in the Search Engine Market

    NARCIS (Netherlands)

    Lianos, I.; Motchenkova, E.I.

    2013-01-01

    We analyze a search engine market from a law and economics perspective and incorporate the choice of quality-improving innovations by a search engine platform in a two-sided model of Internet search engine. In the proposed framework, we first discuss the legal issues the search engine market raises

  12. Limits Legal Ethics of Biotechnology in XXI Century

    Directory of Open Access Journals (Sweden)

    Melissa Cabrini Morgato

    2016-06-01

    Full Text Available The present paper discusses the ethical and legal consequences of developments in biotechnological science, with a focus on the field of genetic engineering. We classify situations originating from developments in biotechnological science depending on their ethical and legal justification, based on Habermas’ reflections in his work “The future of human nature”, and differentiate between negative eugenics, representing ethically and legally justified situations, given their therapeutic potential of bringing benefits to human beings; and positive eugenics, describing situations, which are not justified by Ethics and Law, since they represent risks for the ethical self-understanding of the human species and are also incompatible with the imperative nature of human life protection, which is struc- tured by the Ibero-American constitutional states. We conclude that all moral judgments must follow the principle of human dignity as a major guideline, because the prevention of harmful practices against human beings requires, apart from legal and ethical rules, the responsibility to exclusively employ technologies for therapeutic purposes and to impede that the consumer society and its by-products completely artificialize the human nature.

  13. Legal framework for food fortification

    DEFF Research Database (Denmark)

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

    2013-01-01

    the potential success of food fortification strategies. The lessons from these experiences show that a mandatory approach to fortification, with costing, monitoring and enforcement, and social marketing clearly defined and well embedded in the legal framework and in the implementation structures, is the best......Food fortification is a cost-effective, powerful, and sustainable strategy to combat micronutrient deficiency, with the potential to reach large sections of the population with minimal cost and effort. However, the implementation of food fortification on a systematic and large scale, for instance...... in national programs, has often been challenging. This paper takes a closer look at food fortification efforts and legislation mechanisms in Vietnam and Indonesia in order to determine specific factors and components in the legal framework that are crucial to the success of fortification programs...

  14. 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.

  15. 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.

  16. 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

  17. 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

  18. 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…

  19. 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,

  20. 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...

  1. 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…

  2. 36 CFR 1275.14 - Legal custody.

    Science.gov (United States)

    2010-07-01

    ... 36 Parks, Forests, and Public Property 3 2010-07-01 2010-07-01 false Legal custody. 1275.14... THE NIXON ADMINISTRATION General Provisions § 1275.14 Legal custody. The Archivist of the United States has or will obtain exclusive legal custody and control of all Presidential historical materials of...

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

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

    The Legal Counsel works with, and provides legal and strategic advice to, staff throughout the Centre, at all levels. The Legal Counsel assists the Corporate Secretary and General Counsel in advising, and providing support to, Centre management and the Board of Governors on corporate governance matters.

  4. Legal Doctrinal Scholarship and Interdisciplinary Engagement

    NARCIS (Netherlands)

    M. Bodig (Matyas)

    2015-01-01

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

  5. Same-Sex Couples: Legal Complexities

    Science.gov (United States)

    Oswald, Ramona Faith; Kuvalanka, Katherine A.

    2008-01-01

    In this article, the authors present a typology for organizing our current knowledge regarding same-sex couples in the United States who have and have not established legal ties between partners. This framework is complemented by a discussion of key rulings that define what is legally possible as well as the introduction of "legal consciousness,"…

  6. Legal Logic? Or can we do without?

    NARCIS (Netherlands)

    Soeteman, A.

    2004-01-01

    In this paper the thesis is argued that there is no need for a special legal logic to deal with the defeasibility of legal arguments. An important argument for this thesis is that legal judgements ask for a complete justification and that such a complete justification requires a deductively valid

  7. 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

  8. 2 CFR 180.965 - Legal proceedings.

    Science.gov (United States)

    2010-01-01

    ... 2 Grants and Agreements 1 2010-01-01 2010-01-01 false Legal proceedings. 180.965 Section 180.965 Grants and Agreements OFFICE OF MANAGEMENT AND BUDGET GOVERNMENTWIDE GUIDANCE FOR GRANTS AND AGREEMENTS... § 180.965 Legal proceedings. Legal proceedings means any criminal proceeding or any civil judicial...

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

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

    The incumbent provides first-level management of the legal operations in the Office of the Secretary and General Counsel, with particular emphasis on supporting the lawyers, monitoring and coordinating the flow of legal information and workload, conducting basic research including through the use of legal databases, and ...

  10. 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... OF DEPARTMENT OF TREASURY EMPLOYEES Claims Under the Federal Tort Claims Act § 3.3 Legal review. Any... that is likely to result in multiple claimants, shall be forwarded to the legal division of the bureau...

  11. 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... OF DEPARTMENT OF TREASURY EMPLOYEES Claims Under the Small Claims Act § 3.22 Legal review. Claims filed under this subpart shall be forwarded to the legal division of the bureau or office out of whose...

  12. 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...

  13. 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.

  14. Documenting operations accounting for recruitment costs

    Directory of Open Access Journals (Sweden)

    Samchuk K.I.

    2017-03-01

    Full Text Available The article analyzes the activities of domestic consulting companies in partial provision of recruitment, it was found that these services are quite expensive cost. What prompted changes to the work plan account at partial cost of the company with the corresponding distinguishing them for production, administration, distribution costs. For efficient organization of analytical accounting invited to approve classifiers business costs as application of the accounting policies while bringing them into computer information system of accounting as a guide. A form of primary documents that serve as documentary proof of performance of the contract of service of searching. The set details of the proposed forms of primary documents directed to presenting information of financial, economic and legal nature.

  15. A partnership approach to learning about accountability.

    Science.gov (United States)

    Plant, Nigel; Pitt, Richard; Troke, Ben

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

  16. 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...

  17. 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

  18. Legal foundations of adaptive licensing.

    Science.gov (United States)

    Oye, K; Baird, L G; Chia, A; Hocking, S; Hutt, P B; Lee, D; Norwalk, L; Salvatore, V

    2013-09-01

    In April 2012, MIT's Center for Biomedical Innovation and the European Medicines Agency (EMA) cosponsored a workshop on legal foundations of adaptive pharmaceuticals licensing. Past and present attorneys from the US Food and Drug Administration (FDA), the EMA, and Health Sciences Agency Singapore (HSA) found that existing statutes provided authority for adaptive licensing (AL). By contrast, an attorney from Health Canada identified gaps in authority. Reimbursement during initial phases of adaptive approaches to licensing was deemed consistent with existing statutes in all jurisdictions.

  19. Legal Aspects of Space Tourism

    Science.gov (United States)

    Jakhu, Ram

    2002-01-01

    This paper briefly deals with relevant technological advances, business prospects for space tourism and related policy developments with a view to forecast the viability of space tourism industry. It further analyses applicable international space law and some national laws that particularly have direct relevance to space tourism. Legal lacunae are identified and suggestions are made with a view to encourage the development of this newest application of space technology.

  20. Legal Liability in Environmental Law

    Directory of Open Access Journals (Sweden)

    Ion RUSU

    2011-11-01

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

  1. Legal and social concerns to the development of bioremediation technologies

    Energy Technology Data Exchange (ETDEWEB)

    Bilyard, G.R.; McCabe, G.H.; White, K.A.; Gajewski, S.W.; Hendrickson, P.L.; Jaksch, J.A.; Kirwan-Taylor, H.A.; McKinney, M.D.

    1996-09-01

    The social and legal framework within which bioremediation technologies must be researched, developed, and deployed in the US are discussed in this report. Discussions focus on policies, laws and regulations, intellectual property, technology transfer, and stakeholder concerns. These discussions are intended to help program managers, scientists and engineers understand the social and legal framework within which they work, and be cognizant of relevant issues that must be navigated during bioremediation technology research, development, and deployment activities. While this report focuses on the legal and social environment within which the DOE operates, the laws, regulations and social processes could apply to DoD and other sites nationwide. This report identifies specific issues related to bioremediation technologies, including those involving the use of plants; native, naturally occurring microbes; non-native, naturally occurring microbes; genetically engineered organisms; and microbial products (e.g., enzymes, surfactants, chelating compounds). It considers issues that fall within the following general categories: US biotechnology policy and the regulation of field releases of organisms; US environmental laws and waste cleanup regulations; intellectual property and patenting issues; technology transfer procedures for commercializing technology developed through government-funded research; stakeholder concerns about bioremediation proposals; and methods for assuring public involvement in technology development and deployment.

  2. Legal and social concerns to the development of bioremediation technologies

    International Nuclear Information System (INIS)

    Bilyard, G.R.; McCabe, G.H.; White, K.A.; Gajewski, S.W.; Hendrickson, P.L.; Jaksch, J.A.; Kirwan-Taylor, H.A.; McKinney, M.D.

    1996-09-01

    The social and legal framework within which bioremediation technologies must be researched, developed, and deployed in the US are discussed in this report. Discussions focus on policies, laws and regulations, intellectual property, technology transfer, and stakeholder concerns. These discussions are intended to help program managers, scientists and engineers understand the social and legal framework within which they work, and be cognizant of relevant issues that must be navigated during bioremediation technology research, development, and deployment activities. While this report focuses on the legal and social environment within which the DOE operates, the laws, regulations and social processes could apply to DoD and other sites nationwide. This report identifies specific issues related to bioremediation technologies, including those involving the use of plants; native, naturally occurring microbes; non-native, naturally occurring microbes; genetically engineered organisms; and microbial products (e.g., enzymes, surfactants, chelating compounds). It considers issues that fall within the following general categories: US biotechnology policy and the regulation of field releases of organisms; US environmental laws and waste cleanup regulations; intellectual property and patenting issues; technology transfer procedures for commercializing technology developed through government-funded research; stakeholder concerns about bioremediation proposals; and methods for assuring public involvement in technology development and deployment

  3. 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...

  4. LEGAL

    African Journals Online (AJOL)

    This is because the discounts and rebates offered in the past to some resulted in higher prices for others. But on average, however, prices should drop slightly because the. SEPs are based on figures from last year. DISPENSING FEES. The new law on dispensing fees only comes into effect on. 2 August 2004. Until then ...

  5. 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

  6. Emerging legal concepts at the nexus of law, technology and society: a case study in identity

    OpenAIRE

    Downey, Laura J.

    2017-01-01

    The aim of this thesis is to investigate and further the understanding of the interaction between law, technology and society. My original contribution to this understanding lies in an account and analysis of the process of emergence (or potential emergence) of new legal concepts and of how new and developing technologies and social responses influence that process. Specifically, the work focuses on identity, which I argue is a currently emerging legal concept, and the ways in ...

  7. 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...

  8. THE FISCAL ANTI-FRAUD CONTROL. LEGAL REGIME

    Directory of Open Access Journals (Sweden)

    Rada POSTOLACHE

    2014-05-01

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

  9. Civil Rights of Foreigners in Private Legal Relations

    Directory of Open Access Journals (Sweden)

    Dukagjin Leka

    2016-03-01

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

  10. 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.

  11. Archival Sources for Legal Biography at the Institute of Advanced Legal Studies

    OpenAIRE

    Dawson, Elizabeth

    2014-01-01

    The article outlines archival sources for legal biography held at the Institute of Advanced Legal Studies, focussing on primary sources of information on individuals, including the Law Society and Bar Examination results. It also summarises additional sources which provide biographical information on legal practitioners and scholars eg. the archives of The Society of Legal Scholars and the Council of Legal Education, IALS institutional archives, The Bar Council, The International Law Associat...

  12. 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

  13. 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.

  14. The Legal Ethical Backbone of Conscientious Refusal

    DEFF Research Database (Denmark)

    Munthe, Christian; Nielsen, Morten Ebbe Juul

    2017-01-01

    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......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...

  15. Moral and Legal Decisions in Reproductive and Genetic Engineering

    Science.gov (United States)

    Heim, Werner G.

    1972-01-01

    Discusses the moral and ethical issues raised by the imminent possibilities for genetic and reproductive manipulation of humans, the responsibilities of scientists, moralists, and social scientists, and the role of teachers in public information. (AL)

  16. 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.

  17. Legal issues related to postoperative pulmonary thromboembolism in Korea

    Science.gov (United States)

    Park, Bo Young; Kim, Min Ji; Kang, So Ra

    2016-01-01

    Purpose Currently, development of pulmonary thromboembolism (PTE) after surgery is frequently being followed by legal action in Korea, as consequences may be fatal. In the current study, we assessed possible countermeasures that medical teams can take when faced with conflicting opinions on responsibility for PTE. Methods A retrospective analysis of claims handled by the Supreme Court and subordinate courts, from 1999 to 2015, was performed. We analyzed the type of procedure, associated complications, and critical legal points from the recorded judgments along with any liability limitations on surgeons. Results After reviewing cases between 1999 and 2015, a total of 18 cases were analyzed. There were no cases in which the surgeon was held accountable between 1999 and 2002. From 2003, there were instances of the surgeon being held accountable, with a peak of cases in 2013. Legal standards applied in judicial decision-making related to appropriate use of preventive measures, operation characteristics, doctor's reaction towards symptom occurrence, obligation of postoperative medical care, and duty of explanation. Conclusion The courts in Korea have changed their position from one of denying doctors' liability to one of enforcing responsibility for PTE. Surgeons are therefore being held responsible with greater frequency, depending on the details of the case. Lessons can be learnt from precedents that can be incorporated into medical education and training programs with the aim of reducing both major PTE complication rates and litigation costs. PMID:27904854

  18. Romanian accounting policies between international accounting convergence and corporate governance regulation

    Directory of Open Access Journals (Sweden)

    Elena Dobre

    2012-06-01

    Full Text Available Our paper aims to look at accounting impact on the systems of Romanian corporate governance. The purpose is aligned to discover research leads at the intersection of corporate governance and financial accounting. The hypothesis is that the corporate governance is influenced by accounting policies monitored by internal control. The empirical study focus on several points: (i concepts and specific Terms; (ii elements to be considered in establishing accounting policies; (iii change and remodelling of accounting policies; (iv the influence of enterprise accounting policies on indicators level. We present the role of accounting policies to generate futures economic benefices and the intricacy of accounting valuation. We conclude about the process configuration and modelling accounting policies in terms of business engineering

  19. Developing Cameral Accounting

    OpenAIRE

    Monsen, Norvald

    2004-01-01

    -This is the accepted version of the following article: "Developing Cameral Accounting", Beta. Scandinavian Journal of Business Research 2004, 18(2):8-24, which has been published in final form at http://www.idunn.no/beta/2004/02/developing_cameral_accounting. © Universitetsforlaget Cameral accounting has played an important historical role in governmental accounting in many countries, particularly in continental European countries, and arguments for developing cameral accounting have been...

  20. Assessing in financial account

    OpenAIRE

    ZEDEK, Milan

    2008-01-01

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

  1. Legal challenges in neurological practice

    Directory of Open Access Journals (Sweden)

    Sita Jayalakshmi

    2016-01-01

    Full Text Available Clinical neuroscience has made tremendous advances over the last century. Neurology as a discipline is still considered challenging and at times risky due to the natural history and progressive course of few of the neurological diseases. Encouragingly, the patient and their caregivers are now increasingly willing to be actively involved in making decisions. The patients' relationship with the doctor is a reflection of the society. A society that is orienting itself toward “rating” and “feedback” has made this doctor–patient relationship, a consumer–service provider relationship. This perhaps is due to commercialization of health that usually accompanies globalization. Moreover, a rapid influx of information from potential erroneous sources such as the Internet has also made patient and caregivers not being hesitant to taking legal course in the case of adverse events during treatment or simply because of dissatisfaction. The purpose of the legal process initiated by patients with neurological ailments is more often to compensate for the income lost, physical and psychological anguish that accompanies disease and its treatment, and to fund treatment or rehabilitation requirements. However, it is not clearly established if monetary benefits acquired lead to better opportunities for recovery of the patient. The consumer protection act and commercialization of medical services may well have an adverse effect on the doctor and patient relationship. Hence, there is a great need for all medical professionals to mutually complement and update each other. This review examines legal (litigation processes with special interest on medicolegal system in patients with neurological ailments and the challenges faced by the neurologist during day-to-day clinical practice.

  2. Legal challenges in neurological practice.

    Science.gov (United States)

    Jayalakshmi, Sita; Vooturi, Sudhindra

    2016-10-01

    Clinical neuroscience has made tremendous advances over the last century. Neurology as a discipline is still considered challenging and at times risky due to the natural history and progressive course of few of the neurological diseases. Encouragingly, the patient and their caregivers are now increasingly willing to be actively involved in making decisions. The patients' relationship with the doctor is a reflection of the society. A society that is orienting itself toward "rating" and "feedback" has made this doctor-patient relationship, a consumer-service provider relationship. This perhaps is due to commercialization of health that usually accompanies globalization. Moreover, a rapid influx of information from potential erroneous sources such as the Internet has also made patient and caregivers not being hesitant to taking legal course in the case of adverse events during treatment or simply because of dissatisfaction. The purpose of the legal process initiated by patients with neurological ailments is more often to compensate for the income lost, physical and psychological anguish that accompanies disease and its treatment, and to fund treatment or rehabilitation requirements. However, it is not clearly established if monetary benefits acquired lead to better opportunities for recovery of the patient. The consumer protection act and commercialization of medical services may well have an adverse effect on the doctor and patient relationship. Hence, there is a great need for all medical professionals to mutually complement and update each other. This review examines legal (litigation) processes with special interest on medicolegal system in patients with neurological ailments and the challenges faced by the neurologist during day-to-day clinical practice.

  3. Legal protection of the whistleblowers

    Directory of Open Access Journals (Sweden)

    Marieta Safta

    2017-12-01

    Full Text Available The importance of prevention in the fight against corruption is indisputable. However, prevention is effective and sustainable if it works, meaning that tools and strategies that are fit to achieve this goal need to be identified. The regulation of persons who give integrity warnings (whistleblowers and, in this context, their legal protection are part of efforts to identify such instruments. The present study reveals aspects of the evolution of regulation for those who give integrity warnings in Romania and the world in an attempt to identify solutions for this instrument itself to become effective in preventing corruption.

  4. Learned Treatise and Legal Reform

    DEFF Research Database (Denmark)

    Münster-Swendsen, Mia

    2010-01-01

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

  5. 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.

  6. 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...

  7. [Legal aspects of noise abatement].

    Science.gov (United States)

    Kierski, W S

    1976-12-02

    Noise abatement is a problem of technology, medicine, law, and education. In the technical field, the problem of avoiding hazards is the primary one. In respect of encroachment upon neighbours mutual regard should be the foremost consideration. From the legal angle, a distinction is made between protection of the individial-above all under the provisions of the German Civil Code (Bürgerliches Gesetzbuch)-and of the community-under the provisions of criminal law and administrative law. Future legislation will have to concentrate increasingly upon governmental control measures especially with a view to prevention, instead of the issue of protection of the individual.

  8. 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...

  9. 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

  10. Certain legal aspects of derivatives.

    Science.gov (United States)

    Cloney, T J

    1994-01-01

    This article discusses legal characteristics of derivatives that a not-for-profit health care company may use in a conduit financing in which a governmental issuer issues bonds for the benefit of a health care company. This article also presents the Master Agreement promulgated by the International Swaps and Derivatives Association; discusses how to get out of a derivative; discusses the status of a derivative after insolvency of a counterparty; presents disclosure issues relating to documents prepared in connection with an issue of bonds; and describes the treatment of derivatives under commodities regulations. It concludes with a presentation of possible new regulations applying to derivatives.

  11. [Psychiatric treatment--legal aspects].

    Science.gov (United States)

    Koller, Matthias

    2014-07-01

    Doctors want to save lives and promote health. But their patients have the right to decide for themselves about what doctors do with them, and they are free to refuse treatment, even if it is unreasonable from a medical perspective. The law acknowledges this freedom even if a patient is incapable of responsible self-determination as a result of (mental) illness. Treatment contrary to the patient's declared intention will be allowed only under specific, narrow circumstances. These requirements must be legally established in a clear and precise manner. © Georg Thieme Verlag KG Stuttgart · New York.

  12. Legal aspects of men's genitourinary health.

    Science.gov (United States)

    Henning, J; Waxman, S

    2009-01-01

    Men's health issues have increasingly gained attention not only in the mass media, but also among most health-care providers. The diagnosis and treatment of male-related health problems, unfortunately, can lead to complications and error-related injuries resulting in claims of medical malpractice. This review article will look at the most common claims relating to complications and injuries in the management of men's health issues. Reviews of the literature over the past three decades using multiple search engines including PubMed were utilized. The most pertinent articles were selected on the basis of their relevance to men's health issues, complications and medico-legal ramifications. An evaluation of the literature reveals that although the number of claims against urologists has not increased over the past several decades, indemnity payments have continued to rise significantly. Claims can be divided into those relating to diagnosis and those relating to treatment. Providers of men's health care may become involved in claims of medical malpractice at some time during their careers. Patients' care can result in complications and injuries, most of which do not lead to claims. Certain areas of men's health lead to more claims than others. The keys to prevention and management of those claims are good communication, informed consent and documentation.

  13. 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...

  14. HTA and its legal issues: a framework for identifying legal issues in health technology assessment.

    Science.gov (United States)

    Widrig, Daniel; Tag, Brigitte

    2014-12-01

    Legal analysis can highlight important issues that are relevant when deciding whether a medical technology should be implemented or reimbursed. Literature and studies show that even though the law is an acknowledged part of health technology assessment (HTA), legal issues are rarely considered in practice. One reason for this may be the lack of knowledge about the diversity of legal issues that are relevant for HTA. Therefore, this contribution aims primarily to identify and then explain the relevant legal issues in HTA. This study offers a framework for identifying the legal issues in HTAs in different jurisdictions and provides a basis for further research. After extensive literature search, the authors review Swiss health law to identify legal issues that are relevant to HTA. The authors then categorize these legal issues using a framework with an inside and outside perspective. Finally, they explain a selection of these legal issues with several examples. This study reveals numerous legal issues that are relevant for HTA and underlines the necessity of incorporating legal analysis in HTAs. The suggested perspectival framework in this study provides a basis to structure the legal analysis. The identified legal issues are relevant in other countries and the perspectival framework is transferable to other jurisdictions. The article underlines the importance of in-depth discussion about the role of law in HTA. It provides a structured overview of the legal issues in HTA and suggests a development of more concrete instruments toward a standardized legal technology assessment.

  15. 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.

  16. Engineering Encounters: Engineering Adaptations

    Science.gov (United States)

    Gatling, Anne; Vaughn, Meredith Houle

    2015-01-01

    Engineering is not a subject that has historically been taught in elementary schools, but with the emphasis on engineering in the "Next Generation Science Standards," curricula are being developed to explicitly teach engineering content and design. However, many of the scientific investigations already conducted with students have…

  17. 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.

  18. 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…

  19. 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.

  20. 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.

  1. [Drugs legalization and public health].

    Science.gov (United States)

    Laranjeira, Ronaldo

    2010-05-01

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

  2. 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.

  3. 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.

  4. 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...

  5. 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.

  6. 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...... the foundation for these tensions in different accountability models, and suggest directions to take in analyzing the accountability of collaborative innovation processes.......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...

  7. Legal Care as Part of Health Care: The Benefits of Medical-Legal Partnership.

    Science.gov (United States)

    Murphy, Johnna S; Lawton, Ellen M; Sandel, Megan

    2015-10-01

    Many of the social determinants of health are rooted in legal problems. Medical-legal partnerships (MLPs) have the potential to positively change clinical systems. This change can be accomplished by integrating legal staff into health care clinics to educate staff and residents on social determinants of health and their legal origins. When the MLP team works directly with patients to identify and address legal needs that improve health outcomes, and incorporate legal insights and solutions into health care practice where the patient population is overwhelmingly impacted by social conditions, outcomes are beneficial to children and families. Copyright © 2015 Elsevier Inc. All rights reserved.

  8. NASA FY 2000 Accountability Report

    Science.gov (United States)

    2000-01-01

    This Accountability Report consolidates reports required by various statutes and summarizes NASA's program accomplishments and its stewardship over budget and financial resources. It is a culmination of NASA's management process, which begins with mission definition and program planning, continues with the formulation and justification of budgets for the President and Congress, and ends with scientific and engineering program accomplishments. The report covers activities from October 1, 1999, through September 30, 2000. Achievements are highlighted in the Statement of the Administrator and summarized in the Report.

  9. Accountability in power industry training

    International Nuclear Information System (INIS)

    Evans, R.C.

    1982-01-01

    Accountability in power industry training translates to the moving away from purely subjective mode in development and evaluation to a more performance-based objective orientation. The performance-based approach increases the visibility of training through the specification and publication of training goals, procedures, and outcomes. The major thrust of accountability is in actually being able to see and therefore judge how well training dollars are being spent. This change in focus which addresses the functional concerns of the industry, what training is needed, its cost, how well it works, has brought about important innovations to industry training. The innovations have taken the form of a systematic design of training which employs concepts and approaches from educational psychology, industrial psychology, and human engineering

  10. 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.

  11. 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.

  12. Technology Transfer in Digital Era: Legal Environment

    Directory of Open Access Journals (Sweden)

    Ivan Anatol’yevich Bliznets

    2018-03-01

    Full Text Available The spread of disruptive technology in the digital era is the ruling condition of modern sustainable development. The authors proceed from the fact that legal tools for the creation and use, protection of advanced technologies provide the technology transfer process from the owner to interested parties for further practical, commercial application or further improvement. The article analyzes the legal positions of the concept of technology, legal ways to use modern technologies, stages of their implementation and practical application. In the innovation process legal mechanism in combination with the modern means of innovative development stimulates the creation and transfer of new technologies and at the same time it is a key factor for sustainable development in the context of modern digital technology revolution. In the modern digital revolution, the technology transfer acquires new features and ways for the dissemination of technical innovation, which creates new challenges for legal theory and practice, and legal tools should meet the challenges of the time.

  13. A Legal Negotiatiton Support System Based on A Diagram

    Science.gov (United States)

    Nitta, Katsumi; Shibasaki, Masato; Yasumura, Yoshiaki; Hasegawa, Ryuzo; Fujita, Hiroshi; Koshimura, Miyuki; Inoue, Katsumi; Shirai, Yasuyuki; Komatsu, Hiroshi

    We present an overview of a legal negotiation support system, ANS (Argumentation based Negotiation support System). ANS consists of a user interface, three inference engines, a database of old cases, and two decision support modules. The ANS users negotiates or disputes with others via a computer network. The negotiation status is managed in the form of the negotiation diagram. The negotiation diagram is an extension of Toulmin’s argument diagram, and it contains all arguments insisted by participants. The negotiation protocols are defined as operations to the negotiation diagram. By exchanging counter arguments each other, the negotiation diagram grows up. Nonmonotonic reasoning using rule priorities are applied to the negotiation diagram.

  14. 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

  15. Engineering Background: Modern Formats and Challenges of Conceptual Engineering

    Science.gov (United States)

    Khamidullina, A. F.; Kuzmina, M. A.; Khusnutdinova, E. M.; Konakhina, I. A.

    2017-09-01

    This paper describes the analysis of problems and development perspectives of engineering education in our and other countries. Special attention is given to modern formats of education that motivate creative efforts of engineers-to-be as well as issues of conceptual engineering taking the challenges of modernity into account.

  16. Does Legalized Prostitution Increase Human Trafficking?

    OpenAIRE

    Seo-Young Cho; Axel Dreher; Eric Neumayer

    2012-01-01

    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...

  17. Legal origin, colonial origin and deforestation

    OpenAIRE

    Sébastien MARCHAND

    2011-01-01

    This paper investigates whether inherited legacies such as legal origin allow of explaining deforestation in 110 developed and developing countries. The hypothesis is that differences in deforestation between countries can be attributed to their legal systems. Also, since nearly all common law countries are former English colonies, and nearly all civil law countries were colonized by France, Spain or Portugal, legal origin and colonial history are strongly correlated, so that one can not attr...

  18. 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.

  19. The Legal Origins of Corporate Social Responsibility.

    OpenAIRE

    Becchetti, Leonardo; Ciciretti, rocco; Conzo, Pierluigi

    2013-01-01

    The legal origin literature documents that civil and common law traditions have different impact on rules and economic outcomes. We contribute to this literature by investigating the relationship between corporate social responsibility and legal origins. Consistently with the main differences in historical and legal backgrounds and net of industry specific effects, the common law origin has a significant and positive impact on the Corporate Governance and Community Involvement domains, while ...

  20. Denial of abortion in legal settings

    OpenAIRE

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

    2014-01-01

    Background Factors such as poverty, stigma, lack of knowledge about the legal status of abortion, and geographical distance from a provider may prevent women from accessing safe abortion services, even where abortion is legal. Data on the consequences of abortion denial outside of the US, however, are scarce. Methods In this article we present data from studies among women seeking legal abortion services in four countries (Colombia, Nepal, South Africa and Tunisia) to assess sociodemographic ...

  1. 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...

  2. Civil Legal Services and Medical-Legal Partnerships Needed by the Homeless Population: A National Survey.

    Science.gov (United States)

    Tsai, Jack; Jenkins, Darlene; Lawton, Ellen

    2017-03-01

    To examine civil legal needs among people experiencing homelessness and the extent to which medical-legal partnerships exist in homeless service sites, which promote the integration of civil legal aid professionals into health care settings. We surveyed a national sample of 48 homeless service sites across 26 states in November 2015. The survey asked about needs, attitudes, and practices related to civil legal issues, including medical-legal partnerships. More than 90% of the homeless service sites reported that their patients experienced at least 1 civil legal issue, particularly around housing, employment, health insurance, and disability benefits. However, only half of all sites reported screening patients for civil legal issues, and only 10% had a medical-legal partnership. The large majority of sites reported interest in receiving training on screening for civil legal issues and developing medical-legal partnerships. There is great need and potential to deploy civil legal services in health settings to serve unstably housed populations. Training homeless service providers how to screen for civil legal issues and how to develop medical-legal partnerships would better equip them to provide comprehensive care.

  3. 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.

  4. Tangible fixed assets in Czech accounting regulation and International standards

    OpenAIRE

    Vojířová, Tereza

    2015-01-01

    In my bachelor thesis, I will discuss the comparison of reporting of tangible fixed assets in according Czech accounting regulation and according to International Financial Reporting Standards. In the first part the tangible fixed assets are described according to the Czech legal accounting regulation. After that are defined the main differences in reporting of tangible fixed assets in comparison with IFRS. In next part I focus on the specific issue of reporting tangible fixed assets in real ...

  5. 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

  6. 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 ...

  7. 18 CFR 367.22 - Accounting for asset retirement obligations.

    Science.gov (United States)

    2010-04-01

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

  8. Legal aspects of the risks raised by nanotechnologies in the field of medicine.

    Science.gov (United States)

    Poirot-Mazères, Isabelle

    2011-01-01

    The major breakthroughs achieved in nanotechnologies open new avenues in the field of healthcare--aid to diagnosis, upgrading medical treatment efficacy, development of regenerative medicine--but they are also associated with risks, hence the increasing need of legislation. So far very little research work has been conducted on this technology whose applications are still limited and whose potential hazards are not yet clearly apprehended. The more and more frequent uses of nanoparticles in medical imaging and in current research projects dealing with tissue engineering or RFID raises the following question: is the current legislative framework relevant in light of the specificities of nano-objects? The challenge is twofold: the legal approach must encompass the nanometric element itself as a "legal object" but it must include the use of nanotechnologies and their final aims. There is still some degree of uncertainty concerning the innocuity of nanoparticles so that the use of nanoelements in aid to medical diagnosis and in clinical trials must take into account and anticipate the potential harmful effects on patients and on biomedical research teams. But due to the fact that a clear understanding of nanoparticles as specific objects with new features is still missing, the existing regulations on chemical substances, medicinal products, medical devices or cosmetics do not seem to be appropriate. So considering nanoparticles as "singular" legal objects is a prerequisite requiring an approach based on the precautionary principle. Misusing nanotechnologies in the medical field is also a cause for great concern. Threats on individual freedom and on private life as well as on human identity are real and they raise recurring questions. The possible deviations in the use of these techniques, the temptations to "trespass the limits" are also common to info technologies and to biotechnologies but the threats triggered by the nanotechnologies are enhanced by the

  9. 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

  10. Ten Guidelines for Translating Legal Texts

    Directory of Open Access Journals (Sweden)

    Alenka Kocbek

    2017-12-01

    Full Text Available The paper proposes a targeted model for translating legal texts, developed by the author by combining translation science (i.e. functionalist approaches with the findings of comparative law and legal linguistics. It consists of ten guidelines directing the translator from defining the intended function of the target text and selecting the corresponding translation type, through comparing the legal systems involved in the translation and analysing the memetic structure of the source text and parallel texts in the target culture to designing the target text as a cultureme and ensuring its legal security.

  11. 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....

  12. Legal training of students in medical schools

    Directory of Open Access Journals (Sweden)

    А. А. Kablukov

    2014-04-01

    Full Text Available Legal training of medical workers is an urgent problem that must be solved in order to improve the comprehensive process of teaching students at the Ukrainian medical schools. An example of implementation the initial stage of legal training for medical students based on existing training programs, within existing departments is described in this article. The acquisition of the primary skills for students in fi nding and selecting the legal documents and the ability to navigate skillfully in the chosen material is the result of the introduction of legal content information systemsinto the studying curriculum.

  13. 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.

  14. Attitudes towards drug legalization among drug users.

    Science.gov (United States)

    Trevino, Roberto A; Richard, Alan J

    2002-01-01

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

  15. Internet advertising and its legal aspects

    OpenAIRE

    Petrova, Evgeniia

    2015-01-01

    The thesis deals with the legal aspects of Internet advertising. The main aim of this thesis is to define a legal code corresponding to this issue and to compare with the laws in Russia. The aim also is specify the efficiency of this legal aspects and review sufficiency of protection of consumers. Further explain the issue of spamming, find out its benefits to the retailer and negative aspects for consumers, and also to compare legal aspects of spamming with legislation in Russia.i

  16. 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…

  17. Accounting Education in Crisis

    Science.gov (United States)

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

    2011-01-01

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

  18. Accountability in Health Care

    DEFF Research Database (Denmark)

    Vrangbæk, Karsten; Byrkjeflot, Haldor

    2016-01-01

    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...

  19. 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…

  20. 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…

  1. 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,…

  2. Annual report and accounts 1989/90

    International Nuclear Information System (INIS)

    1990-01-01

    The Annual Report and Accounts starts with the years' highlights followed by the Chairman's Review and Chief Executive and Company Reviews. After a general introduction to BNFL's: operations several aspects are looked at in rather more detail; fuel and engineering, reprocessing, technical and planning and corporate affairs including public relations and personnel. The Directors' and Auditors' reports come next, then the accounts with relevant balance sheets and financial statistics. (UK)

  3. 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.

  4. 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

  5. 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.

  6. 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)

  7. A global comparative overview of the legal regulation of stem cell ...

    African Journals Online (AJOL)

    Stem cell research and its potential translation to regenerative medicine, tissue engineering and cell and gene therapy, have led to controversy and debates similar to the calls nearly 25 years ago for a ban involving recombinant DNA. Global legislative efforts in this field have been characterised by many legal, ethical and ...

  8. 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

  9. TUBERCULOSIS: MEDICO-LEGAL ASPECTS

    Directory of Open Access Journals (Sweden)

    Giuseppe Vetrugno

    2014-04-01

    Full Text Available Tuberculosis is a diffusive infectious disease whose typical behavior differentiates it from other infectious diseases spread by human-to-human transmission (flu, chicken pox, cholera, etc. which follow a classically epidemic pattern. Indeed, in the presence of a known source of Koch bacilli capable of spreading them by air, not all exposed individuals inhale the bacteria, not all those who inhale them absorb them, not all those who absorb them are unable to eliminate them, not all who are able to eliminate them do so using delayed hypersensitivity, not all those who react with delayed hypersensitivity suffer lasting tissue damage (among other things, minor, not all who suffer tissue damage have anatomical sequelae, not all those who have anatomical sequelae, however minimal, become carriers of bacilli in the latent period. The vast majority (90-95% of the latter – which are in any case a portion, not the totality of those exposed – remain asymptomatic throughout their lives and never develop active tuberculosis. Based on these biological characteristics and the legal concepts of “epidemic” and “disease,” it becomes highly problematic, if not impossible, to assert both that tuberculosis can cause events of sufficient magnitude to be associated with the crime of “epidemic,” and that the mere diagnosis of a latent tuberculosis infection is sufficient to assume the presence of an illness legally prosecutable in criminal proceedings or a disability prosecutable in civil proceedings. Further, clinically apparent tuberculosis is a temporarily—in some cases permanently—disabling condition, and in certain work environments, even with the difficulties caused by the lack of available effective diagnostic tools and the insidious behavior of the disease in the early stages, it appears appropriate to engage in targeted monitoring, also for the early identification of persons who may become ill.

  10. Accounting for Quality

    DEFF Research Database (Denmark)

    Pflueger, Dane

    2015-01-01

    Background Accounting-that is, standardized measurement, public reporting, performance evaluation and managerial control-is commonly seen to provide the core infrastructure for quality improvement in healthcare. Yet, accounting successfully for quality has been a problematic endeavor, often...... producing dysfunctional effects. This has raised questions about the appropriate role for accounting in achieving quality improvement. This paper contributes to this debate by contrasting the specific way in which accounting is understood and operationalized for quality improvement in the UK National Health...... The illumination of these differences in the way that accounting is conceptualized helps to diagnose why accounting interventions often fail to produce the quality improvements that were envisioned. This paper concludes that accounting is not necessarily incompatible with the ambition of quality improvement...

  11. 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...

  12. 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)

  13. 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.

  14. 14 CFR 151.127 - Accounting and audit.

    Science.gov (United States)

    2010-01-01

    ... 14 Aeronautics and Space 3 2010-01-01 2010-01-01 false Accounting and audit. 151.127 Section 151...) AIRPORTS FEDERAL AID TO AIRPORTS Rules and Procedures for Advance Planning and Engineering Proposals § 151.127 Accounting and audit. The requirements of § 151.55 relating to accounting and audit of project...

  15. Introduction to nuclear facilities engineering

    International Nuclear Information System (INIS)

    Sapy, Georges

    2012-06-01

    Engineering, or 'engineer's art', aims at transforming simple principle schemes into operational facilities often complex especially when they concern the nuclear industry. This transformation requires various knowledge and skills: in nuclear sciences and technologies (nuclear physics, neutronics, thermal-hydraulics, material properties, radiation protection..), as well as in non-nuclear sciences and technologies (civil engineering, mechanics, electricity, computer sciences, instrumentation and control..), and in the regulatory, legal, contractual and financial domains. This book explains how this huge body of knowledge and skills must be organized and coordinated to create a reliable, exploitable, available, profitable and long-lasting facility, together with respecting extremely high safety, quality, and environmental impact requirements. Each aspect of the problem is approached through the commented presentation of nuclear engineering macro-processes: legal procedures and administrative authorizations, nuclear safety/radiation protection/security approach, design and detailed studies, purchase of equipments, on-site construction, bringing into operation, financing, legal, contractual and logistic aspects, all under the global control of a project management. The 'hyper-complexness' of such an approach leads to hard points and unexpected events. The author identifies the most common ones and proposes some possible solutions to avoid, mitigate or deal with them. In a more general way, he proposes some thoughts about the performance factors of a nuclear engineering process

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

    African Journals Online (AJOL)

    Enrique

    Head, Legal Unit, AIDS Law Project, and Centre for Applied Legal Studies, University of the Witwatersrand, Johannesburg. South Africa has a strong legal framework that offers a high level of .... medical practitioners preformed the transplant without confirming the HIV status of the donor. A claim for damages is pending ...

  17. 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…

  18. Constitutionally-Legal Policy as Base Type of Legal Policy of Russia

    Science.gov (United States)

    Anichkin, Eugene S.

    2016-01-01

    The article deals with reasons for formation, nature and specifics of the constitutionally legal policy of modern Russia. The special attention is spared to the exposure of the aim, long-term and short-term tasks, and principles of national constitutionally legal policy. The functions of constitutionally legal policy are separately considered:…

  19. The Impact of soft drug legalization on Romania

    OpenAIRE

    Donici, Andreea Nicoleta/NA; Maha, Andreea/A

    2012-01-01

    This article approaches the problem of soft drugs legalization, from a liberalist point of view, underling the impact that this will have on Romania. Each year, in Romania, the number of soft drug users is increasing. Drug consumption exists and it will continue to exist, Romania being able to take advantage not only from an economic point of view. Another important thing that we have to take into account is that soft drugs do not lead to addiction, and however, continue to be prohibited by law.

  20. 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.

  1. 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.

  2. 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

  3. On Experiments in Empirical Legal Research

    NARCIS (Netherlands)

    van den Bos, K.; Hulst, Liesbeth

    In this paper we discuss some strengths, stumbling blocks, common mistakes, and controversial issues that can be important when conducting experiments in the legal domain. To this end, we first briefly introduce the experimental method and note some of its strengths when used in legal research

  4. 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

  5. Cannabis use and support for cannabis legalization

    NARCIS (Netherlands)

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

    2016-01-01

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

  6. 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, ...

  7. 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 ...

  8. 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

  9. 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

  10. The legal personality of TNC: the issues

    Directory of Open Access Journals (Sweden)

    Suleimanov M.R.

    2017-03-01

    Full Text Available the article describes different approaches in definition of transnational corporation’s legal personality. The reviewed approaches have become available for the last fifty years and they contain completely opposite views on the legal personality of TNC. The methods of analyze, synthesis, ranging have been used during preparation of this article.

  11. Extracting legal arguments from forensic Bayesian networks

    NARCIS (Netherlands)

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

    2014-01-01

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

  12. 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....

  13. 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.

  14. 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…

  15. Legalizing the Intolerable Is a Bad Idea.

    Science.gov (United States)

    Hawley, Richard A.

    1991-01-01

    History reveals that drug legalization accelerates new use and contributes to a larger population of chronic users. When states energetically enforce antidrug laws and policies, illegal drug use is reduced and eliminated. Drug use is incompatible with healthy child development and learning. Legalizing drugs is the shallowest response to the…

  16. Copyright, the Internet, and Other Legal Issues.

    Science.gov (United States)

    Gasaway, Laura N.

    1998-01-01

    Copyright and other intellectual property issues have dominated discussions of legal issues surrounding the Internet. There are other issues of considerable importance that also attract attention. Five legal issues affecting the Internet are addressed: copyright, online service-provider liability, database protection, obscenity, and privacy. Cited…

  17. Legal terminology in African languages | Alberts | Lexikos

    African Journals Online (AJOL)

    This article deals with the project on legal terminology in the African languages. It focuses on terminology aspects relating to the coining of terms for the legal profession. Terminology development in South Africa has been hampered by a number of sociolinguistic factors. During recent years South Africa has seen ...

  18. 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...

  19. 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)

  20. The internationalization of law and legal education

    CERN Document Server

    Sellers, Mortimer; Sellers, Mortimer

    2013-01-01

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

  1. 14 CFR 1203.100 - Legal basis.

    Science.gov (United States)

    2010-01-01

    ... 14 Aeronautics and Space 5 2010-01-01 2010-01-01 false Legal basis. 1203.100 Section 1203.100 Aeronautics and Space NATIONAL AERONAUTICS AND SPACE ADMINISTRATION INFORMATION SECURITY PROGRAM Scope § 1203.100 Legal basis. (a) Executive Order 12958 (hereinafter referred to as “the Order”). The...

  2. 21 CFR 120.9 - Legal basis.

    Science.gov (United States)

    2010-04-01

    ... 21 Food and Drugs 2 2010-04-01 2010-04-01 false Legal basis. 120.9 Section 120.9 Food and Drugs FOOD AND DRUG ADMINISTRATION, DEPARTMENT OF HEALTH AND HUMAN SERVICES (CONTINUED) FOOD FOR HUMAN CONSUMPTION HAZARD ANALYSIS AND CRITICAL CONTROL POINT (HACCP) SYSTEMS General Provisions § 120.9 Legal basis...

  3. 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...

  4. 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 Practices FEDERAL TRADE COMMISSION THE FAIR CREDIT REPORTING ACT STATEMENTS OF GENERAL POLICY OR INTERPRETATIONS § 600.2 Legal effect. (a) The interpretations in the Commentary are not trade regulation rules or...

  5. Legal Research in a Changing Information Environment

    African Journals Online (AJOL)

    tduplessis

    However, its application in legal research could pose specific challenges to researchers and could impact on crucial aspects of .... electronic media channels. Rather, they emphasise that legal research ..... to the changing information environment and to exercise control over the digital tools and resources. This involves ...

  6. m-government legal and regulatory framework

    African Journals Online (AJOL)

    Wondwossen Mulugeta

    and researchers. CURRENT E-GOVERNMENT. REGULATORY ELEMENTS. In an attempt to regulate the e-Government and. ICT related initiatives the Ethiopian government has been engaged in producing some regulatory and legal documents. These legal document include: e-Signature law, e-Commerce law, data.

  7. 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 ...

  8. Accounting and Accountability in Religious Organizations: An Islamic Contemporary Scholars’ Perspective

    Directory of Open Access Journals (Sweden)

    Hasan Basri

    2016-08-01

    Full Text Available The purpose of this article is to discuss the views and opinions of contemporary Muslim scholars on organisational accountability in Islam. The paper is based on in-depth semi-structured interviews and a review of the relevant documents. Eighteen interviews with twelve Muslim scholars, two ulamas (mufti, two organisational donors, and two relevant government officers, both in Indonesia and in Malaysia were, respectively, conducted. The Muslim scholars interviewed perceived that accounting and accountability activities are not contradictory to Islamic teachings. The accountability relationship in Islam is  viewed as not only fulfilling the legal requirements, but also fulfilling the relationship with God. The findings clearly indicate that a formal accountability mechanism is strongly encouraged in Islam, and financial reporting is viewed as essential in enhancing the accountability of Islamic religious organizations. Therefore, any organization dealing with community funds must demonstrate its financial accountability formally; i.e., through written reports. Thus, public or community trust in the organisation cannot replace the accountability mechanism.

  9. 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.)

  10. Inside the Aid/Watch Case: Translating across Political and Legal Activism

    Directory of Open Access Journals (Sweden)

    James Goodman

    2011-11-01

    Full Text Available The article explores the interaction between legal and political strategy in producing social change. It centres on a long-running dispute in Australia over whether charities can have a dominant political purpose. The focus is on the strategising of the small activist charity that successfully pursued the case over a five-year period. As an 'insider' account, the article charts the in-practice process of translating activisms across legal and political fields. With a stress on contingency and agency, the account affirms a 'politics of rights' approach to legal activism. It shows how the case opened-up new grounds for political contestation, and as such offered prospects for 'non-reformist reform'. It also demonstrates how this occurred more by strategic engagement with unintended effects, than necessarily by design.

  11. 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...

  12. 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.

  13. Engineering Encounters: Reverse Engineering

    Science.gov (United States)

    McGowan, Veronica Cassone; Ventura, Marcia; Bell, Philip

    2017-01-01

    This column presents ideas and techniques to enhance your science teaching. This month's issue shares information on how students' everyday experiences can support science learning through engineering design. In this article, the authors outline a reverse-engineering model of instruction and describe one example of how it looked in our fifth-grade…

  14. 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…

  15. 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

  16. 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...

  17. 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

  18. Access to Justice and Legal Empowerment : A Review of World Bank Practice

    OpenAIRE

    Maru, Vivek

    2009-01-01

    This paper reviews the World Bank's existing work in access to justice and suggests directions for further Bank engagement in this area. Accesses to justice efforts are grouped here into six categories: court reforms, legal aid, information dissemination and education, alternative dispute resolution, public sector accountability, and research. The paper is motivated in part by recent discu...

  19. 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

  20. 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.

  1. MANAGER AND ACCOUNTING MANAGER - SIMILARITIES AND DIFFERENCES.

    Directory of Open Access Journals (Sweden)

    VIRGIL - ION POPOVICI

    2014-12-01

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

  2. Credit where none is due? Authorized user account status and "piggybacking credit"

    OpenAIRE

    Robert B. Avery; Kenneth P. Brevoort; Glenn B. Canner

    2010-01-01

    An "authorized user" is a person who is permitted by a revolving account holder to use an account without being legally liable for any charges incurred. The Federal Reserve's Regulation B, which implements the 1974 Equal Credit Opportunity Act, requires that information on spousal authorized user accounts be reported to the credit bureaus and considered when lenders evaluate credit history. Since creditors generally furnish to the credit bureaus information on all authorized user accounts, wi...

  3. Legal Loopholes and the Politics of Executive Term Limits: Insights from Burundi

    Directory of Open Access Journals (Sweden)

    Stef Vandeginste

    2016-01-01

    Full Text Available The nomination of incumbent Pierre Nkurunziza to stand again for president in the 2015 national elections triggered a political and security crisis in Burundi. A crucial element in the controversy around his third term was the legality of his candidacy. This paper analyses how domestic and international actors responded to the legal loopholes that characterised Burundi’s term-limit legislation. Three responses are distinguished. First, quite paradoxically, an argument was put forward by third-term supporters that stressed constitutional legality, a value usually invoked by third-term opponents. Second, a peace agreement was referred to as a source of legitimacy and as a legal norm. Third, a Constitutional Court ruling was invoked to address the legal loophole. Despite the apparent irrelevance of legal norms in an increasingly authoritarian environment, law significantly shaped the dynamics of the third-term debate and of the wider crisis. The Burundi case also illustrates the limitations of constitutional engineering of democratic governance.

  4. 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...

  5. [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.

  6. 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.

  7. Making Block Grants Accountable.

    Science.gov (United States)

    Chelimsky, Eleanor

    Methods of accountability are presented in considering the Reagan administration plan to consolidate 84 federal health, education and social service grants into six block grant areas and to cut overall funding. After matching aspects of public criticism with proposal objectives, a rationale is developed for building elements of accountability into…

  8. Signaling and Accounting Information

    OpenAIRE

    Stewart C. Myers

    1989-01-01

    This paper develops a signaling model in which accounting information improves real investment decisions. Pure cash flow reporting is shown to lead to underinvestment when managers have superior information but are acting in shareholders' interests. Accounting by prespecified, "objective" rules alleviates the underinvestment problem.

  9. 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…

  10. 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

  11. The Accountability Illusion: Nevada

    Science.gov (United States)

    Thomas B. Fordham Institute, 2009

    2009-01-01

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

  12. 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 & ...

  13. Slovakia : Accounting and Auditing

    OpenAIRE

    World Bank

    2001-01-01

    This report, on the strengths and weaknesses of Slovakia's institutional arrangements for the observance of the International Accounting Standards (IASs), and International Standards on Auditing (ISAs), is based on a self-assessment of accounting and auditing practices in the country. The self-assessment exercise was conducted under the management of a National Steering Committee, consisti...

  14. 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...

  15. Nigeria : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

    This report assesses accounting and auditing practices within the context of the Nigerian institutional framework to ensure the quality of corporate financial reporting. There is a multiplicity of laws and bodies for the regulation of accounting, financial reporting, and auditing requirements of companies, including differential financial reporting requirements for small companies. However...

  16. 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...

  17. 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)

  18. Ecuador : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

    This report provides an assessment of accounting, financial reporting and auditing practices within the corporate sector in Ecuador, using International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA) as benchmarks and drawing on international experience and best practices in that field. The adoption of Ecuadorian Accounting Standards (Normas Ecuatorianas...

  19. Ethiopia : Accounting and Auditing

    OpenAIRE

    World Bank

    2007-01-01

    This Report on Observance of Standards and Codes (ROSC) provides a review of the accounting and auditing practices and the institutions underpinning the accounting and auditing environment in the corporate sector in Ethiopia. The review drew on best international practices and makes policy recommendations aimed at improving the quality of financial reporting in the country. There are some...

  20. Ukraine : Accounting and Auditing

    OpenAIRE

    World Bank

    2002-01-01

    This report provides an assessment of accounting and auditing practices in Ukraine, within the broader context of institutional capacity available, for ensuring high-quality financial reporting. Since its independence in 1991, Ukraine has made commendable progress regarding accounting and auditing standards, especially in the banking sector. Nonetheless, gaps exist between Ukrainian and In...

  1. 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

  2. Innovative Legal Approaches to Address Obesity

    Science.gov (United States)

    Pomeranz, Jennifer L; Teret, Stephen P; Sugarman, Stephen D; Rutkow, Lainie; Brownell, Kelly D

    2009-01-01

    Context: The law is a powerful public health tool with considerable potential to address the obesity issue. Scientific advances, gaps in the current regulatory environment, and new ways of conceptualizing rights and responsibilities offer a foundation for legal innovation. Methods: This article connects developments in public health and nutrition with legal advances to define promising avenues for preventing obesity through the application of the law. Findings: Two sets of approaches are defined: (1) direct application of the law to factors known to contribute to obesity and (2) original and innovative legal solutions that address the weak regulatory stance of government and the ineffectiveness of existing policies used to control obesity. Specific legal strategies are discussed for limiting children's food marketing, confronting the potential addictive properties of food, compelling industry speech, increasing government speech, regulating conduct, using tort litigation, applying nuisance law as a litigation strategy, and considering performance-based regulation as an alternative to typical regulatory actions. Finally, preemption is an overriding issue and can play both a facilitative and a hindering role in obesity policy. Conclusions: Legal solutions are immediately available to the government to address obesity and should be considered at the federal, state, and local levels. New and innovative legal solutions represent opportunities to take the law in creative directions and to link legal, nutrition, and public health communities in constructive ways. PMID:19298420

  3. Multiculturalism and legal plurality in Australia

    Directory of Open Access Journals (Sweden)

    Justin Dabner

    2016-12-01

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

  4. 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...

  5. 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.

  6. 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

  7. 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.

  8. 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

  9. 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...

  10. Introducing legal method when teaching stakeholder theory

    DEFF Research Database (Denmark)

    Buhmann, Karin

    2015-01-01

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

  11. " 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.

  12. 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

  13. 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

  14. 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.

  15. 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.

  16. 77 FR 43542 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Science.gov (United States)

    2012-07-25

    ... 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... Policy (OFPP), Cost Accounting Standards Board (Board), is publishing technical corrections to the final...

  17. Layered Systems Engineering Engines

    Science.gov (United States)

    Breidenthal, Julian C.; Overman, Marvin J.

    2009-01-01

    A notation is described for depicting the relationships between multiple, contemporaneous systems engineering efforts undertaken within a multi-layer system-of-systems hierarchy. We combined the concepts of remoteness of activity from the end customer, depiction of activity on a timeline, and data flow to create a new kind of diagram which we call a "Layered Vee Diagram." This notation is an advance over previous notations because it is able to be simultaneously precise about activity, level of granularity, product exchanges, and timing; these advances provide systems engineering managers a significantly improved ability to express and understand the relationships between many systems engineering efforts. Using the new notation, we obtain a key insight into the relationship between project duration and the strategy selected for chaining the systems engineering effort between layers, as well as insights into the costs, opportunities, and risks associated with alternate chaining strategies.

  18. 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

  19. 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

  20. The Adlard Coles book of diesel engines

    CERN Document Server

    Bartlett, Tim

    2013-01-01

    In clear, jargon-free English The Adlard Coles Book of Diesel Engines explains how a diesel engine works,and how to look after it, and takes into account developments inengine technology. Includes helpful tables and troubleshooting checklists.

  1. 14 CFR 23.361 - Engine torque.

    Science.gov (United States)

    2010-01-01

    ... takeoff power and propeller speed, multiplied by a factor accounting for propeller control system... compressor jamming). (2) A limit engine torque load imposed by the maximum acceleration of the engine. (c...

  2. 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.

  3. A functional legal design for reliable electricity supply. How technology affects law. Report VI

    International Nuclear Information System (INIS)

    Knops, H.

    2008-01-01

    The liberalisation and international integration of electricity markets have led to a dramatic increase in the complexity of the electricity sector. Rather than hierarchical control, it is the legal framework (rules of the game that determines the behaviour of actors such as power generators, traders and network operators). Because of the unusual technical and economic characteristics of electricity markets, their performance is very sensitive to the formulation of the legal framework. Still, a structured approach to formulating the legal framework has not yet been developed. This book meets this demand. Many questions need to be answered in the design of a legal framework for the electricity industry and often they are interdependent. This study proposes a design method for the analysis and design of the legal organisation of a technically complex sector such as the electricity industry. The method takes into account the relevant policy goals, legal constraints and technical characteristics. While the method is developed for electricity markets, it can be applied to other technically complex infrastructures as well. The proposed method is applied to several critical cases, such as the security of electricity supply, operational security in large networks, congestion management and the question how to deal with merchant transmission investment. In addition to validating the proposed method, these case studies offer a wealth of practical information about the policy choices for restructuring the electricity industry. This makes this book a rich resource for anyone interested in the design of electricity markets

  4. 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.

  5. 49 CFR 1242.83 - Officers-general superintendence; accounting, auditing and finance; management services and data...

    Science.gov (United States)

    2010-10-01

    ... 49 Transportation 9 2010-10-01 2010-10-01 false Officers-general superintendence; accounting, auditing and finance; management services and data processing; personnel and labor relations; legal and..., auditing and finance; management services and data processing; personnel and labor relations; legal and...

  6. 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

  7. 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....

  8. 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.

  9. 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

  10. 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

  11. Engineer Ethics

    Energy Technology Data Exchange (ETDEWEB)

    Lee, Dae Sik; Kim, Yeong Pil; Kim, Yeong Jin

    2003-03-15

    This book tells of engineer ethics such as basic understanding of engineer ethics with history of engineering as a occupation, definition of engineering and specialized job and engineering, engineer ethics as professional ethics, general principles of ethics and its limitation, ethical theory and application, technique to solve the ethical problems, responsibility, safety and danger, information engineer ethics, biotechnological ethics like artificial insemination, life reproduction, gene therapy and environmental ethics.

  12. Engineer Ethics

    International Nuclear Information System (INIS)

    Lee, Dae Sik; Kim, Yeong Pil; Kim, Yeong Jin

    2003-03-01

    This book tells of engineer ethics such as basic understanding of engineer ethics with history of engineering as a occupation, definition of engineering and specialized job and engineering, engineer ethics as professional ethics, general principles of ethics and its limitation, ethical theory and application, technique to solve the ethical problems, responsibility, safety and danger, information engineer ethics, biotechnological ethics like artificial insemination, life reproduction, gene therapy and environmental ethics.

  13. 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

  14. Legal education for scientists at Fall Meeting

    Science.gov (United States)

    Uhlenbrock, Kristan

    2012-10-01

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

  15. [Legalization of drugs--pro and con].

    Science.gov (United States)

    Marjanović-Cengić, S

    2001-01-01

    This article deals with various opinions and assertions regarding drug legalization. Societal and clinical implication regarding the effect of decrease or increase in the use of psyhoactive substances, on public health, violence and criminal activities have been pointed out. The relation between legal and illegal drugs has been considered. Special attention has been paid to arguments on legalization and decriminalization of marihuana and possible consequences on the risk group-children and adolescents. Experiences from USA and some European countries have been presented. Having in mind the specific situation in BiH, the author of article gives her own view and suggest the introduction of harm reduction strategy into BiH drug policy, without changing the legal drug status.

  16. Theorizing Mediation: Lessons Learned from Legal Anthropology

    Directory of Open Access Journals (Sweden)

    Marc Simon Thomas

    2016-01-01

    Full Text Available Since the 1990s, there has been an increasing interest in mediation in the Netherlands, as part of a set of ‘alternative dispute resolution’ methods. Politicians, lawyers and practitioners have embraced mediation as a legitimate method for settling disputes, alongside the adjudication of conflicts in courts of law. However, there is a striking lack of literature aimed at theorizing mediation from a legal perspective. This article argues that the legal anthropology literature on disputes and dispute settlement offers useful insights for understanding mediation from a ‘legal research’ point of view. This is because a lot of current common knowledge on mediation has its roots in a legal anthropological understanding. The argument that is set forth in this article is that the most important lesson that can be learned is that mediation should not be seen in isolation, but as part of a social process.

  17. Teacher-to-Teacher: An Annotated Bibliography on DNA and Genetic Engineering.

    Science.gov (United States)

    Mertens, Thomas R., Comp.

    1984-01-01

    Presented is an annotated bibliography of 24 books on DNA and genetic engineering. Areas considered in these books include: basic biological concepts to help understand advances in genetic engineering; applications of genetic engineering; social, legal, and moral issues of genetic engineering; and historical aspects leading to advances in…

  18. 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...

  19. 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.

  20. 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...