Search results for " entities"
showing 10 items of 18 documents
Análisis jurisprudencial de la legitimación pasiva de las entidades financieras en las reclamaciones realizadas por consumidores derivadas de una com…
2021
Consumers, who acquired real estate through a deed of sale with a mortgage subrogation, have made numerous claims against the financial entities. They request the nullity of the clause that imposes upon them all the expenses cause by the notarial deed. Financial entities have alleged that they do not have the capacity to be sued. Courts decisions have been diverse.
Positron Annihilation in IR Transmitting GeS₂-Ga₂S₃ Glasses
2015
Positron annihilation lifetime spectroscopy combined with Doppler broadening of annihilation radiation was applied to study free-volume entities in GeS2-Ga2S3 glasses affected by Ga additions. It is shown that Ga-related void sub-system plays a decisive role in positron trapping process, while the overall density variation is defined mainly by Ge-related sub-system. These results serve as basis for new characterization route for inner free-volume structure of these glasses.
Determinants of Sub-Sovereign Government Ratings In Europe
2017
The aim of this paper is to identify the determinantsof the rating assigned to sub-sovereignentities in Germany, Austria, Belgium, France,Italy and Spain, using a total of 92 territorial entitiesfor the 1989-2012 period. Multinomial orderedprobit estimation models were estimatedfor each specifi cation and agency.We conclude that the country’s rating is oneof the most important determinants of regionalgovernment’s ratings with a positive infl uence(as expected), and that the country debt/GDPratio is a stronger determinant for regions thantheir own indebtedness with a negative sign.Other relevant variables are population growthrate, unemployment rate, elderly people weight,regional public exp…
Pesca nelle acque di Paesi terzi e attività “internazionali” di soggetti privati: il caso del Distretto della Pesca e Crescita Blu
2022
Lo scritto affronta il tema della compatibilità dell’attività di cooperazione internazionale portata avanti da soggetti privati, come ad esempio il Distretto della Pesca e Crescita Blu di Mazara del Vallo, con il quadro normativo eurounitario in tema di accordi di pesca con Paesi terzi, prospettando anche un ruolo di garanzia da parte della Regione siciliana, il cui Statuto attribuisce all’amministrazione regionale competenza esclusiva in materia di pesca. The essay addresses the issue of compatibility of international cooperation activities carried out by private entities, such as the District of Fishing and Blue Growth of Mazara del Vallo, with the Community regulatory framework on fishin…
Financial Reporting for SMEs – Past and Perspectives
2013
Abstract Small and medium-sized enterprises (SMEs) have an important position in the world wide economy. The accounting information provided by them must have the same role. The paper aims to highlight having at basis the research of papers problems connected by IFRS for the SMS within the European plan and in Romania too and the efforts that must be made for the bettering of financial communication at this level.
Obsolescence and intervention: on synthetic-biological entities.
2014
Oftentimes, topics that might fall outside of science’s remit seem to end up becoming a part of it, sooner or later. This appears to be the case of synthetic biology, a new biological science (although some maintain that it is a form of engineering, or treat it as such; Endy, 2005), which seems to have become essential to the understanding of living beings and their extreme manipulation. I believe it to be a new form of biology. In truth, synthetic biology has a long history and, conceptually speaking, may well have formed part of the interests and research efforts of our illustrious predecessors throughout the first half of the twentieth century and even earlier. In any event, and broadly …
PIE statutory audit market concentration: evidence from Latvia
2019
The reform of EU audit legislation was adopted by the Council of the EU in April 2014. The legislation consists of an audit Directive and an audit Regulation. The Directive applies to all statutory audits; the Regulation contains specific requirements for the statutory audits of public-interest entities (PIEs). The Regulation aims both at enhancing audit quality and at promoting competition in the audit market. Mandatory rotation, together with the incentives for joint audit and tendering, as well as the prohibition of certain non-audit services to audit clients - requiring de facto that another audit firm provides these services - are examples of measures that should make the market more d…
Rola audytu wewnętrznego w kształtowaniu efektywności samorządowej gospodarki finansowej
2015
Potrzeba racjonalizowania wydatków, dążenie do większej dyscypliny finansowej i poszukiwanie oszczędności w ramach prowadzonej gospodarki zasobami rzeczowymi i finansowymi wskazują na konieczność wypracowania i ciągłego doskonalenia mechanizmów (instrumentów) zorientowanych na poprawę efektywności samorządowej gospodarki finansowej. Instrumentem, który może wspomóc kierownictwo jednostki samorządu terytorialnego (JST) w racjonalnym prowadzeniu gospodarki finansowej, chroniąc jednocześnie społeczeństwo przed marnotrawstwem i nieefektywnym wydatkowaniem środków publicznych, jest audyt wewnętrzny. Celem artykułu jest próba identyfikacji znaczenia audytu wewnętrznego dla efektywności gospodarki…
Yield and efficiency of the financial organizations of social economy in Spain
2009
Las entidades financieras de la Economía Social en España (cajas de ahorros, cooperativas de crédito y secciones de crédito de cooperativas), a la vez que mantienen su carácter social diferenciador, necesitan mejorar sus niveles de eficiencia. El objetivo principal es realizar un análisis comparativo de la rentabilidad y la eficiencia de estas entidades, atendiendo a diversos indicadores, durante el período 2002-2007. La metodología ha consistido en la realización de un estudio empírico basado en el tratamiento estadístico de sus estados contables, a través de las estadísticas oficiales del Banco de España y los resultados obtenidos de un trabajo de campo mediante cuestionario. El análisis …
Free-volume Study in GeS2-Ga2S3-CsCl Chalcohalide Glasses Using Positron Annihilation Technique
2015
Abstract Positron annihilation lifetime spectroscopy combined with Doppler broadening of annihilation radiation was applied to study free-volume entities in Ge-Ga-S glasses having different amount of CsCl additives. It is shown that the structural changes caused by CsCl additives can be adequately described by positron trapping modes determined within two-state model. The results testify in a favor of rather unchanged nature of corresponding free-volume voids responsible for positron trapping in the studied glasses, when mainly concentration of these traps is a subject to most significant changes with composition.