Search results for "Leg"

The Role and the Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Spain

2017

AbstractThe way Spain adapted the legislation to the Accounting Directives as well as a brief analysis of the Spanish standard setting process is followed by a description of the influence of International Financial Reporting Standards (IFRS) is the Spanish legislation and the different stakeholders’ position on IFRS. We show and explain why the local General Accepted Accounting Principles (GAAP) are clearly inspired by IFRS principles, even for Small- and Medium-Size entities, while at the same time there is no direct application of IFRS and no mention of IFRS as a complementary source of interpretation. We explain the influence of different stakeholders in the standard setting process and…

Abiding by the law when it does not exist: The case of the helmet bicycle law

2020

To improve the safety of bicycle users, some countries have enacted, or considered enacting, mandatory helmet legislation. Of course, the enactment of such legislation in a country assumes that its citizens will be well-informed of it, and consequently, will use the helmet more frequently than before. However, in the survey described in this paper we found that many people are not aware of the legislation in force in their own country, or, even if they know, they may not necessarily behave as dictated by the law. Thus, the effects of mandatory helmet legislation may be somewhat different than desired or expected. Therefore, the goal of this paper is to ascertain the role of cyclists' knowle…

SAFETY CONSIDERATIONS ON TEENAGE PEDESTRIAN-BUS IMPACT

2019

This work studies the impact conditions between the adolescent pedestrian and the bus focusing on head and chest injury. The injury to the head is analyzed using both the Head Injury Criterion (HIC) 36 and the HIC15 parameters as established by the most advanced legislation and comparing the risk probability Abbreviated Injury Scale (AIS3+) and AIS4+. The parameter HIC15 gives a higher probability of risk with lower values, and therefore it can be considered more conservative. Moreover, the study of chest injury is performed with two different biomechanical parameters: the Thoracic Trauma Index (TTI) and the TTI(d); the last neglects the pedestrian mass. The results indicate that the param…

Mafia Methods, Extortion Dynamics and Social Responses

2016

This chapter is devoted to exploring both the empirical results and the policy proposals produced by the GLODERS project. Based on 631 cases of extortions, the Sicily and Calabria extortion database represents a relevant achievement in the field of the research on extortion racket and it is one of the main results of the GLODERS project. Gathering a great amount of information, our empirical analysis revealed the existence of several differences in the extortive conducts carried on within these two regions, which are presented. Moreover, the chapter introduces the legislation related to the crime of extortion. Social and legal responses to the phenomenon are then discussed.

Simplified restructuring proceedings in Poland as an example of anti – crisis regulation due to the COVID-19 pandemic

2020

Summary The study discusses new legislative anti – crisis solutions adopted in Poland in connection with the COVID – 19 pandemic. The Polish legislator decided to introduce the so-called simplified restructuring procedure. This happened in the face of the expectations of both the jurisprudence of law and practice. On the one hand, the simplified restructuring procedure (the fifth independent type of restructuring procedure for an entrepreneur in Poland) allows for a quick, cheap and simplified conclusion of an arrangement with creditors outside the court, then approved by the court. On the other hand, the opening of such proceedings gives the debtor protection against enforcement at the cre…

Mass data gathering and surveillance: the fight against facial recognition technology in the globalized world

2020

The growing use of facial recognition technologies has put them under the regulatory spotlight all around the world. The EU considers to regulate facial regulation technologies as a part of initiative of creating ethical and legal framework for trustworthy artificial intelligence. These technologies are attracting attention of the EU data protection authorities, e.g. in Sweden and the UK. In May, San Francisco was the first city in the US to ban police and other government agencies from using facial recognition technology, soon followed by other US cities. The paper aims to analyze the impact of facial recognition technology on the fundamental rights and values as well as the development of…

From ‘polluter pays’ to ‘polluter does not pollute’

2016

Abstract Non-binding agreements, minor sanctions in the form of payment obligations and shaming have been the usual policy responses against environmental harms. In addition to this, many existing pieces of legislation on international environmental law and governance are based on good intent and voluntary agreement and they have proven to be limited or ineffective. This article argues that, at the current state of the climate crisis, there is no more room for negotiations and proposals which lead to false solutions. Acknowledging that, legal solutions to environmental problems require new formulations which incorporate a different understanding of nature and its non-human inhabitants; this…

The Theory of Forms Without Substance a Romanian Legal Transplant Theory Ahead of its Time

2020

Abstract Comparative law and legal history show us that law is dynamic, always in continuous development, change, or mutation. This dynamic dimension has become a central concern for the comparative law scholars. The circulation of legal models in the world (e.g. legal transplant, legal transfer, legal borrowing, legal migration) is an evergreen issue. This phenomenon has provoked numerous doctrinal disputes, which have been encapsulated in complex theories on its possibilities and impossibilities. In the present article, we will not explore the many modern theories regarding legal transplantation (or under other metaphors). Instead, we will go back in time, in the second half of the ninete…

Professionalization as Status Adaptation: The Nobility, the Bureaucracy, and the Modernization of the Legal Profession in Finland

1991

In contrast to Anglo-American lines of professional development, the central agent of professionalization in many Continental countries was the state bureaucracy. However, this article proposes that an understanding of the class structure of traditional society is also needed to explain the privileged position of lawyers. An historical study of lawyers in the 19th century, after Finland was annexed by Russia, demonstrates that the legal profession provided the nobility an important medium of adaptation to the new society. The importance of the legal profession initially to the state bureaucracy, and subsequently to the nobility, explains its social prominence and its future development. An …

2018

Representative, legislative and deliberative assemblies are commonly called parliaments. The three types of assemblies share many procedures and practices, and the Inter-Parliamentary Union include...