Search results for "Legislation"
showing 10 items of 332 documents
W cieniu trudnej przeszłości — kolejna odsłona kryzysu katalońskiego
2021
The purpose of this article is to present the repression that hit Catalonia during the Spanish Civil War (abolition of autonomy and return to centralism, criminal sentences of a political nature), thus showing that prudent political choices, dialogue, and mediation in Catalonia are a matter of utmost importance. Historical experiences should not become an element of political games but motivate a debate between the central government and the autonomous region on reforming the state system and improving cooperation mechanisms. For Catalonia, the dictatorship meant cancelling all republican legislation and judicial decisions and the annulment as well as annulling the Catalan autonomy statute …
Integrating Experiences: Palermo Mediterranean Gateway City. Identity and Innovation
2019
Metropolitan transformations of the Palermo as a Mediterranean city, guided by envisioning it as a ‘fluid’ gateway city, have been seen as an example for the planning of other such cities in Italy and Europe. The 2025 strategic vision for Palermo was inspired by three key components: (i) the relevance of Palermo as ‘hub territory’ in European level concerns in territorial and infrastructure development policies; (ii) the urban and regional experience with the concept ‘fluid city’ (envisioning the city as a portal and place of interaction and exchanges, not just in terms of goods and people); and (iii) new metropolitan vision produced by new regional and national legislation on metropolitan …
Comparing the legal treatment of employee-created intellectual and industrial property from a labour law perspective
2020
Under Spanish law, different intellectual creations, including those by employees, may be dealt with differently from a legal perspective. Works with authors' rights are regulated by the Spanish intellectual property law. In contrast, inventions made under a labour relationship, which may be used for industrial purposes, are regulated by industrial property laws and are thus governed by the Spanish patent and brands law. From a labour law perspective, this paper compares the two bodies of legislation to identify and justify the similarities and differences. The shortcomings of the legislation are highlighted and proposals for resolving these shortcomings are suggested based on synergies bet…
A premodern legacy: the "easy" criminalization of homosexual acts between women in the Finnish Penal Code of 1889.
1998
Homosexual acts between women were criminalized in Finland in the 1889 Penal Code which also criminalized men's homosexual acts for the first time explicitly in Finnish legislation. The inclusion of women in the Penal Code took place without much ado. In the article it is argued that the uncomplicated juxtaposing of men and women was due to the legacy of a cultural pattern where man and woman, as categories, were not in an all-pervasive polarity to each other, for example, in sexual subjectivity. A cultural pattern of low gender polarization was typical of preindustrial rural culture, and it can help us apprehend also certain other features in contemporary Finnish social and political life,…
Ethical challenges involved in obtaining consent for research from patients hospitalized in the intensive care unit
2017
International audience; Clinical research remains a vital contributor to medical knowledge, and is an established and integral part of the practice of medicine worldwide. Respect for patient autonomy and ethical principles dictate that informed consent must be obtained from subjects before they can be enrolled into clinical research, yet these conditions may be difficult to apply in real practice in the intensive care unit (ICU). A number of factors serve to complexify the consent process in critically ill patients, notably decisional incapacity of the patient due to illness or sedation. Obtaining consent for research from a designated proxy or family member, commonly termed a "surrogate de…
Tax benefits for the energy requalification of Italian real estate assets
2020
The need for energy-efficient buildings has emerged since the onset of the first energy crises in the 1970s. It's in this decade that the concepts of sustainable development and energy saving have been introduced in the construction sector. Currently, the greatest energy saving potential for buildings does not lie in new buildings, but in the energy redevelopment of existing buildings. In order to promote interventions for building restoration, which are often costly and not economically convenient, Italian legislation has made a series of economic incentives available to the sector. This work reviews the main incentive systems for the energy requalification of buildings.
THE INFLUENCE OF INTEGRATED MARKETING COMMUNICATIONS ON THE DEMAND OF SUSTAINABLE PRODUCTS AT LATVIAN FOOD RETAIL CHAINS
2018
Research background: There are a number of product-related tools subject to regulation by state authorities and controlled by subordinate authorities. From the viewpoint of sustainable development, novelties in the legislation, government regulations and other regulatory enactments would enable the state to not only enhance the assortment of sustainable products at food retail chains, but also to raise the awareness of consumers, thus also triggering changes in demand for sustainable (ecological, environment-friendly, high-quality) products. Consumers lack information on the characteristics of the products purchased; they are not knowledgeable about the nutritional value, packaging, raw mat…
Précis de fiscalité des entreprises : 2016-2017
2016
National audience; no abstract
Les fusions de sociétés : régimes juridique et fiscal
2012
National audience; ...
Evaluation of accounting regulation evolution in selected countries
2018
International audience; Accounting forms a significant part of information on any enterprise and plays the most important role in different levels of enterprise' management as well as in country's. Accounting information is used by various information users, whose decisions may influence various spheres: from performance of enterprises to proceeding the state policy. Its role increased recently under conditions of modern global and competitive market economy, and will be increasing in the future. Importance of accounting information usage highlights the need of appropriate formation of such information. And accounting regulation plays the main role in the process of formation and presentati…