Search results for "Legislation"

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…

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.

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…

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...

Another "French paradox": explaining why interest rates to microenterprises dit not increase with the change in French usury legislation

2015

Conventional wisdom indicates that the growth of credit may not materialize if credit rates remain capped by usury laws, as had long been the case in France. France therefore abolished usury ceilings on loans to microenterprise in an effort to increase financing for microentrepreneurs. This should have led to an increase in interest rates and increase in microcredit. However, we do not find any increase in interest rates and this is therefore a paradox. The paper provides a brief literature review and the salient features of the legislative changes in France. It follows this up with a presentation of interest rate movements. The discussion of possible explanations of the paradox includes cl…

Hacia la ley europea del clima: las evaluaciones científicas y el futuro papel de las respuestas jurídicas de los estados miembros

2021

Los problemas climáticos son temas persistentes y omnipresentes dentro de las políticas y legislaciones contemporáneas, que exigen un enfoque interdisciplinario para promover soluciones jurídicas adecuadas para la complejidad del tema. Paradójicamente, las propagandas negacionistas, lejos de bloquear las acciones climáticas, las han propiciado, lo que ha llevado al establecimiento de un organismo científico super partes que reconociese las cuestiones climáticas a través de informes científicos avanzados: el Grupo Intergubernamental de Expertos sobre el Cambio Climático de la ONU (IPCC). Desde entonces, muchos países han usado los hallazgos del IPCC como base científica para desarrollar polí…

Las alternativas políticas en torno al reconocimiento de la diversidad lingüística propia y los derechos lingüísticos, y sus consecuencias en la inte…

2018

España es un país en el que se hablan doce lenguas de manera autóctona. El estado-nación español moderno, nacido con las revoluciones burguesas del siglo XIX, negó oficialmente dicha diversidad e impuso el castellano como única lengua oficial de todo el país. La actual Constitución española es un intento de reconocer la diversidad lingüística española y establecer un sistema de derechos lingüísticos para los hablantes de las lenguas españolas distintas del castellano. Con todo, el sistema es jerárquico, desigual y complejo, y está sometido a críticas y cuestionamientos políticos desde diferentes posiciones. Spain is a country with twelve autochthonous languages. The modern Spanish nation-st…

Reflections about the authentic document in "post mortem" fecundation

2018

[EN] The legislation on assisted reproduction contemplates the ¿post mortem¿ fecundation. Nevertheless, the document for the presentation of the assent raises some doubts in relation with the principle of party autonomy and the new technologies of the information and communication (ICTs). In the present work one thinks about these questions and one tries to contribute some solution of application in the Spanish legal system.

Right Restriction or Restricting Rights? The UK Acts to Address COVID-19

2020

The UK was initially slow to adopt measures to address the COVID-19 pandemic. However on 23 March 2020 and following escalating infection and mortality rates, the government introduced the most restrictive measures on movement in modern UK history. These lockdown measures which introduced sweeping limitation on movement outside the home were introduced through statutory legislation: regulations which were made by the government and not debated nor legislated by Parliament. This article considers the issues the UK?s legal responses to address the COVID-19 raises in terms of democracy, human rights and the rule of law