Search results for " harmonisation"
showing 10 items of 13 documents
Retos para la educación y profesión contable derivados de una armonización mundial liderada por el IASC: la nueva estrategia europea de armonización …
2001
En este trabajo presentamos un juicio crítico de las importantes decisiones que la Comisión Europea ha adoptado a lo largo del pasado año 2000, con miras a implantar definitivamente una estrategia sobre armonización contable. Consideramos que este trabajo es de especial importancia en el contexto de esta Conferencia Internacional, dado que muchos organismos mundiales a favor de la armonización contable, han puesto sus ojos en el modelo de la Unión Europea y en cierto sentido el área económica europea es un peso fundamental para contrarrestar la fuerza de los Estados Unidos, respaldados por sus mercados de capitales, de cara al debate de armonización contable internacional. Dada la actualida…
La corruzione tra privati in Italia: un bilancio critico
2017
Benché nell’ordinamento italiano abbia origini ancora relativamente recenti (risalendo al 2002 la sua introduzione), la corruzione tra privati ha da ultimo acquisito un nuovo volto con il d.lgs. n. 38/2017, che - per uniformarla allo standard europeo di incriminazione - ne amplia la portata incriminatrice sia rispetto alla platea di soggetti attivi, sia all’anticipazione della condotta illecita. Il passaggio dalla formulazione originaria, limitata all’ambito societario, all’attuale estensione a tutti gli enti privati, risponde alle esigenze di irrobustire l’azione di contrasto al fenomeno corruttivo, che continua a presentare una pervasività tale nella realtà italiana da richiedere un impeg…
L'identità della scienza giuridica penale nell'ordinamento multilivello
2014
Lo scenario generale dell’attuale ordinamento multilivello pone importanti inter- rogativi alla scienza penale: dai rapporti fra fonti nazionali e sopranazionali alla interazione fra corti diverse, ma che concorrono nella tutela dei diritti fondamen- tali. Nella dinamica nuova dei rapporti tanto fra fonti normative, quanto fra autorità giudicanti non valgono più le tradizionali logiche deduttive di prevalenza gerarchica, ma si affermano nuove forme di influenza reciproca e di interazione. Lo studio, dopo aver chiarito preliminarmente significato e contesti del rapporto fra scienza penale e ordinamento multilivello, intende contribuire alla riflessione in argomento considerando tre settori p…
Bottlenecks in diagnostics of mediterranean fish diseases
2020
Three independent Horizon 2020 projects are prioritising a common task of solving diagnostic issues using different approaches and strategies. PerformFISH focuses its research objectives on diagnostic methods, MedAID has prepared a diagnostic manual for the most devastating fish diseases of the Mediterranean and ParaFishControl has prepared a diagnostic manual on parasitic diseases of European aquaculture species. Currently, the projects are investing large collaborative efforts to reinforce their tasks and to deliver mutual and cutting-edge material on the subject. Nevertheless, further efforts for the harmonisation, standardisation and validation of diagnostic methods for infectious disea…
The Case Law of the ECtHR in 2020 in the Light of the Principle of Systemic Harmonisation
2021
This article provides for an overview of some relevant developments in the case-law of the ECtHR in 2020. Priority will be given to Grand Chamber judgments and decisions and those of the Chambers deemed to be relevant from a substantial and procedural viewpoint. Given that in 2020 the Steering Committee for Human Rights published its report on ‘The Place of the European Convention of Human Rights in the International and European Legal Order’, the case-law will be selected and examined from the viewpoint of the principle of systemic harmonisation. The aim is highlighting positive and negative examples of application of general international law by the ECtHR, of cross-fertilisation between t…
The notion of Organised Crime in eu law
2017
The contribution consider, first, the original multiplicity of national legislative solutions with respect to the crucial issue of ‘punishability’ of criminal organisations; then, identify the common standards under european harmonisation legislation, along with their respective characteristics and problems, in order to finally assess the most recent situation and the effectiveness of EU action in this area. A more general consideration on the nature of harmonisation in this area serve as background: what is at stake is not so much a rule (of EU law), but rather an actual principle (of EU law). As such, it cannot be evaluated in absolute terms of success or failure, of either standards rigi…
L'armonizzazione dei reati in Europa fra 'parabola' e 'piano inclinato': il caso della incriminazione dell'organizzazione criminale
2021
After recalling Alessandro Bernardi's contribution to the diffusion in Italy of attention to the issues of European criminal law, the contribution examines the gap between programmes and achievements in the harmonisation of European criminal law systems. According to a first approach, it has traced a sort of parabola, which is now in a downward phase. In this regard, the incrimination of criminal organisations is taken as a test case for assessing European criminal law harmonisation. A critical review is then made of the deficits in the creation of a common basis for combating criminal organisations, highlighting certain trends in the adaptation of Member States to the standards set by the …
State of the Art on Degree Study Programs in Agricultural/Biosystems Engineering in EU
2021
The process of international harmonisation of the degree study programs in Agricultural/Biosystems Engineering (ABE) was started by Prof. Giuseppe Pellizzi during CIGR 1989 Conference and was continued by Prof. Pierluigi Febo in EU, within EurAgEng SIG RD12 - Education and Communication, and also within CIGR WG1 - Agricultural Engineering University Curricula Harmonization. Then, four thematic networks were effective: 1) USAEE-TN (University Studies of Agricultural Engineering in Europe - A Thematic Network), comprising 31 HEIs (Higher Education Institutions) from 27 countries, from 2002 to 2006; 2) Consortium POMSEBES (Policy Oriented Measures in Support of the Evolving Biosystems Engineer…
Sanctions for Legal Entities in South American and European Systems of Corporate Criminal Liability
2021
The present analysis of sanctions for cases of liability of legal entities for crimes (corporate criminal liability) adopts a two-fold comparative perspective. First, it focuses on the sanctions provided by the laws of those legal systems, in South America, which introduced such liability, especially in the last two decades after the United Nations’ treaties on organized crime and corruption. Then, it continues with a parallel overview of sanctioning choices in those Member States of the European Union which opted for such liability. The analysis highlights similar and different approaches both in the two contexts and within each of them. Overall, a process of “weak harmonization” of sancti…
Contratto e diritto internazionale
2002
A fronte dell' inarrestabile fenomeno di internazionalizzazione degli scambi prodotto dalla globalizzazione, l'autore offre una ricostruzione critica delle diverse tecniche volte ad agevolare l'uniformazione del diritto del commercio internazionale, alla luce del vaglio giurisprudenziale.. Vengono cosi analizzati e comparati i diversi modelli di uniformazione del diritto contrattuale susseguitesi negli anni, tanto quelli procedurali, del diritto internazionale privato, che prevedono l'uniformazione delle regole di conflitto, quanto quelli di diritto sostanziale, previsti nei diversi progetti di uniformazione europei ed internazionali.