Search results for " Legislation"
showing 10 items of 88 documents
How viable are spanish credit cooperatives after recent bank capitalization and restructuring regulations?
2011
Over the past three years, major reforms have been approved in Spain in order to restructure the banking sector. The purpose of these reforms has been to reinforce the solvency of credit institutions through recapitalization and integration into larger organizations. The credit cooperatives have not presented any solvency problems which would justify these measures being applied to them. The problem that the financial authorities see in their case is their limited size. As a result, the credit cooperatives are immersed in an integration process which is not revolving around the Banco Cooperativo Español (BCE) or the Spanish Association of Rural Savings Banks, as might be expected, but is ta…
Las secciones de crédito en el ordenamiento jurídico español
1999
A credit section is an economic and functional demarcation within a co-operative that, without having an independent juridical personality out of the co-operative it belongs, operates as a financial entity, limiting its active and passive operations to the co-operative and its members. The credit sections are recognized by all the autonomical co-operative laws and they have been especially regulated in Catalonia and the Valencian Community. The regulation contained in the Ley de Cooperativas 27/1999 (Law of Co-operatives 27/1999) clearly restricts the subjective and objective field of activity of the credit sections, but it does not limit the action sphere of co-operatives governed by the a…
El régimen económico de las sociedades cooperativas: situación actual y apuntes para una reforma
2007
The transitional situation of accounting in the European Union, assuming that an international approach exists, involves highly significant changes in Spain’s legislation on companies and accounting. In fact, reforms have been drawn up that affect accounting aspects of the Code of Commerce and therefore the General Accounting Plan, which will have a bearing on the relatively recently approved adaptation of accounting to the cooperative sector in the form of Order 3614 / 2003 issued by the Ministry of Economy on 16 December. From the economic, financial and accounting point of view it can be seen that there are discrepancies in the criteria of the laws governing cooperatives, which in some c…
La reforma de la legislación mercantil en materia contable. Una breve referencia a su incidencia en las cooperativas y sociedades laborales
2007
The adoption of IASB accounting regulations by the European Union has led to a process of reform in Spanish legislation on corporations, similar to that which occurred at the end of the 1980s. The approval of Law 16/2007 brings with it numerous changes in the legal framework of companies, particularly with regard to their accounts. This paper analyses the most important of the new measures arising from the reform, focusing especially on how they affect social economy enterprises. In particular, a study is carried out to compare the draft of the new General Accounting Plan, which was published last July by the Institute of Accounting and Auditing, and the currently applicable regulations.
Principio di costituzionalità e diritto del bilancio
2020
Il principio di costituzionalità è principio di struttura del modello italiano di garanzia giurisdizionale della Costituzione. Esso assicura la più ampia possibilità di sottoporre a giudizio di costituzionalità le norme di un dato ordinamento ed impedisce che il controllo di costituzionalità possa produrre effetti di maggiore o più grave incostituzionalità rispetto a quanto aveva determinato l’esercizio del potere normativo da parte del Legislatore. Il contributo mostra come il sindacato di costituzionalità sul diritto del bilancio si sia svolto al fine di assicurare la massima effettività del principio di costituzionalità rispetto alla Costituzione finanziaria e comeo ciò sia stato possibi…
The power of language policy : the legal recognition of sign languages and the aspirations of deaf communities
2016
This thesis explores Sign Language Peoples’ aspirations for the legal recognition of sign languages, with specific focus on Finland and Scotland. It highlights the timely need to strengthen (in practice) and scrutinize (academically) the legal measures that have been achieved as well as their implementation – and to measure all this against the challenges of endangerment and sustaining vitality. The theoretical framework for this study is centred in language policy and planning and political theory. The research methodology draws on principles of the ethnography of language policy and uses two traditional qualitative research methods, that is, interviews and participant observation, plus de…
El alcance práctico del lenguaje no sexista solicitado desde el plano normativo: ¿Una cuestión resuelta?
2011
RESUMEN. En el ámbito jurídico cada vez es más frecuente encontrar expresiones que hacen alusión a la utilización de un lenguaje no sexista. El plano normativo quizá sea uno de los más representativos. En este trabajo se consideran varias leyes de igualdad donde aparecen expresiones de este tipo. Partiendo de esta circunstancia, se pretende dejar constancia de la dificultad que entraña la interpretación del alcance práctico de dichas expresiones. De otro lado se consideran también algunas prácticas que ya se pueden apreciar en nuestros días, y que aunque en principio pudieran considerarse una solución a la circunstancia precedente, también ofrecen algunos problemas.ABSTRACT. In the legal wo…
Regreso al vacío: sobre ausencia y desaparición social (Back to the void. Concerning absence and social disappearance)
2019
La ausencia es un tópico común en los textos que toman a la desaparición forzada o al desaparecido como objeto de interés. No es extraño, pues se han conseguido a partir de ese concepto resultados poderosos. Sin embargo, como en casi todo lo que se naturaliza, el contenido del concepto y de sus declinaciones ha perdido fuelle y cuesta saber de qué se habla cuando se habla de ausencia. Dentro del esfuerzo por construir una definición rigurosa de “desaparición social”, este texto regresa sobre el concepto, observa sus usos más instalados y sobre todo busca vías para volver a llenarlo de contenido. En este texto …
Editorial from guest editors current Euratom legislation (DE 59/2013): new patient management in radiation protection.
2019
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Atención a la salud mental en adolescentes en conflicto con la ley: Una revisión comparativa de Brasil y España
2021
Se realizó un estudio comparativo descriptivo de las políticas de atención de salud mental dirigidas a adolescentes en conflicto con la ley en Brasil y España. Se realizaron búsquedas en las bases de datos Google Académico, Medline y Scopus utilizando dos estrategias de búsqueda integral para identificar y sintetizar la literatura. Se identificaron tres categorías principales que permiten definir y analizar las políticas de atención a la salud mental dirigidas a adolescentes en conflicto con la ley en Brasil y España: 1) modelos de atención a la salud y salud mental, 2) redes de atención a la salud mental infanto-juvenil, y 3) atención de salud mental a adolescentes en conflicto con la ley.…