Search results for " company"
showing 10 items of 100 documents
Dynamic goal programming synthetic indicator: an application for water companies sustainability assessment
2018
ABSTRACTThis study proposes to evaluate the sustainability of water companies through time by using a new approach, one that involves a dynamic synthetic indicator derived from goal programming techniques. This dynamic indicator approach incorporates catch-up and innovation indices, which enables one to identify the main factors that drive changes in sustainability through time. We used a case study approach to clarify this dynamic approach by evaluating indicator values from a sample of 129 Portuguese water companies over the 2012 to 2015 time period. For most of the water companies we evaluated, sustainability values changed over time, which illustrates the importance of evaluating dynami…
The working partner in family enterprise : European and national issues
2021
The essay focuses on the discipline of the work done by one partner in the company of the other in cross-border couples and on the problems involved in this case. More specifically the focus is on the hermeneutical problems that arise both at the level of European legislation and at the level of Italian national discipline which is applicable according to European conflict criteria, showing the ambiguities and wide areas of shadow left uncovered by the latter.
Effects on accounting legislation by an EU-wide implementation of the IFRS for SMEs – the case of Germany
2020
Harmonisation of companies’ financial reporting obligations is essential to economic decision-making in an international business environment. The degree of harmonisation for small and medium-sized entities (SMEs) is still relatively low but the acceptance for the IFRS for SMEs is increasing in recent years. Currently, the standard is being revised and its standard-setting body is awaiting comments from its stakeholders. While the European Union is reluctant to adopt the IFRS for SMEs, the success of its internal harmonisation attempts by the EU Accounting Directive is doubtful and often criticised by the Directive’s stakeholders and researchers. The excessive number of options led to 27 di…
Challenges of free data flow between the EU and US: can EU-US privacy shield ensure co-operation?
2020
The following thesis aims to provide an insight into the way US and EU data protection regulations compare to each other and how those can harmonized in the future with an idea to make it easier to understand how cross-country business might operate in this environment and whether there could be any harmonization opportunities to provide less burden on businesses in trying to comply with different laws across Atlantics. The research question of the thesis therefore is “Is current framework for data transfers between EU-US relevant and stable for future challenges in data protection field?” and “If not, then how two legal systems can be better harmonized based on the analysis of both of them…
Data as an asset in an insolvency procedure
2021
When a business becomes insolvent, assets that has selling value prevails within the insolvency process. Understanding if personal data can be classified as an asset and whether it can be sold when facing insolvency proceedings is determined in this Thesis. General Data Protection Regulation safeguards personal data of the EU data subjects including processing of such data. This regulation protects the EU data subjects also outside of the EU or EEA. Processing that includes sale of personal data is made possible if full compliance with the Regulation is applied. Legal basis for such processing that is required for the processing to be legal includes legal obligation arising from insolvency.…
An analysis of the liability rule in Latvia in case of a transfer of an undertaking in the context of freedom of contract principle
2018
The objective of this Thesis is to answer whether Article 20 of the Commercial Law of Latvia is compatible with freedom of contract principle. Chapter 1 analyzes the limitation put on freedom of contract principle in case of a transfer of an undertaking set in Article 20 and the purpose of such limitation. Chapter 2 analyzes the way freedom of contract principle manifests in contemporary legal framework, both in Latvian normative acts and European Contract Law. Thesis concludes that Article 20 is incompatible with freedom of contract principle. Considering that freedom of contract, while a component of fundamental, is not an absolute right, the existence of the limitation on freedom of cont…
La single ship company fictive
2017
International audience; Note sous Cour de cassation (com.), 14 juin 2016, n° 14-18.671 (F-P+B), Sté Blueshell Shipping Ltd c/ Sté Evrasia Bunker Ltd
Il contratto collettivo aziendale in una prospettiva comparata. Italia, Francia, Spagna e Stati Uniti a confronto
2014
Sulla scorta del metodo comparato, la tesi analizza le recenti modifiche alla disciplina del contratto collettivo aziendale in Italia, Francia e Spagna, introdotte dalla legge e dagli accordi interconfederali; l'obiettivo è dimostrare un tendenziale avvicinamento degli stati europei analizzati al sistema nord-americano di relazioni industriali, in cui il rapporto di lavoro è regolato non tanto dalla legge o dall'accordo di categoria, ma dal contratto aziendale.Vengono inoltre analizzati i recenti accordi collettivi firmati alla Fiat ed alla Chrysler a partire dal processo di integrazione iniziato nel 2009. According to the comparative method, the thesis analyses the recent changes to the di…
Enhancing strategy design and planning in public utilities through “dynamic” balanced scorecards: insights from a project in a city water company
2008
In the last decade there has been an increasing effort to provide public utilities managers with planning and control tools, to take into account not only operational but also strategic issues. Among them are customer satisfaction, internal business process efficiency, business image, and bargaining power against other counterparts (e.g., the municipal administration). Often, however, such an effort has been oriented to generate a large volume of data, focused only on financial indicators and on a static view of the relevant system. This paper shows how the use of “dynamic” balanced scorecards can significantly improve the planning process in a strategic learning perspective. Insights from …
La fallibilità delle società a partecipazione pubblica
2011
Lo studio ripercorre i nodi interpretativi legati alla suscettibilità delle società in mano pubblica esercenti attività d'impresa commerciale di essere soggette al fallimento in caso d'insolvenza. L'analisi critica degli orientamenti dottrinali e giurisprudenziali sul tema consente l'emersione di interrogativi rimasti irrisolti cui l'autrice tenta di dare una risposta attraverso una ricostruzione della disorganica normativa di riferimento.