Search results for "Prudence"
showing 10 items of 804 documents
Reciproques Testament des Mitauschen Verlagsbuchhändlers, erblichen Ehrenbürgers und Rittmeisters der Bürgergarde Gustav Adolph Reyher und seiner Ehe…
1882
Juridiskā zinātne, Nr.7:
2014
Starptautiskās zinātniskās konferences "Tiesību-politiskā situācija Baltijas jūras reģionā pirms un pēc Pirmā pasaules kara (1917–1922). Jaunu valstu dibināšana un to konstitucionāli tiesiskā dimensija" materiāli
Comparative analysis of Latvian and Estonian AML requirements in regards to the virtual currency exchange service providers – theory and practice
2020
Money laundering is considered as one of the most significant types of financial crime. Its magnitude has only increased in the past decade alongside with the development in the technological field. Since the regulatory framework seeks to mitigate threats posed by existing financial instruments, persons willing to initiate these actions still find new ways to proceed with illicit activities. In that regard, this thesis focuses on comprehending regulatory scope and requirements governing virtual currency exchange service providers at the high level (European Union), while further analysis emphasises their implementation in Estonian and Latvian regulatory framework. By comprehending minimum r…
Democratic Legitimacy and the Court of Justice of the European Union
2016
The chapter on democratic legitimacy and the Court of Justice of the European Union (CJEU) focuses on whether the CJEU through judicial activism may be claimed to have established its jurisprudence beyond the bounds of democratic legitimacy. Judicial activism has to a large extent been found in cases concerning the prerogatives of the CJEU, while in relation to other issues, such as the application of fundamental rights, the CJEU has demonstrated political awareness in its use of judicial activism, which however has diminished legal certainty. In general the CJEU has acted within the bounds of democratic legitimacy, but further clarification of its jurisprudence in controversial areas may b…
A glimpse of the limits of the European economic governance through the legislative and jurisprudential route of the "after-Weimar" German "economic …
2020
El objetivo de esta investigación es reconstruir los límites de la gestión de las finanzas públicas en la Unión Monetaria Europea, utilizando la perspectiva del camino de la "constitución económica" alemana posterior a Weimar. El proceso federativo de la UE no presenta las mismas características legales de ningún otro, incluido el alemán. Sin embargo, algunos problemas son necesariamente similares y similares soluciones se pueden encontrar. En consecuencia, esto documento se centra en la sucesión de reformas en la governance económica europea desde 2008 analizando, en particular, el tema de compartir las obligaciones de la deuda a nivel europeo, esto a través del diálogo entre el Bundesverf…
A new and controversial scenario in the gathering of evidence at the European level: The proposal for a directive on the European investigation order
2014
In April 2010 a group of EU Member States proposed a Directive on the European Investigation Order, an instrument which, if adopted, will significantly change the way in which evidence is gathered at the EU level. After the failure of the EEW, which focused on the exchange of evidence which had already been gathered, the objective of the new text is to create a single instrument for obtaining all kinds of evidence located in another Member State. The aim of this paper is to examine, within the current framework, the suitability of this new instrument, with particular reference to its impact on the rights of defendants.
Menores que Maltratan a sus Progenitores: definición Integral y su Ciclo de Violencia
2017
Dentro del maltrato familiar, la violencia filio-parental es una línea de investigación en el ámbito de la psicología y la pedagogía de cierta relevancia actual. En la primera parte del artículo se pretende analizar este fenómeno, desde las perspectivas psicoeducativa y jurídica, para aportar una definición integral que abarque diferentes perspectivas de la violencia filio-parental, porque la intervención y prevención de ésta debe partir del conocimiento acerca de las causas y mecanismos que intervienen en el complejo ámbito de ésta violencia intrafamiliar, así como de las relaciones e interacciones que se establecen entre hijos, hijas y progenitores. Por ello, la segunda parte del artículo…
Conservatism and Accounting Earnings
2015
The article refers to accounting conservatism and its relation with accounting earnings. After providing the conceptual background of the prudence concept, which is the basis of accounting conservatism, the paper introduces some more empirically testable concepts, known as conditional and unconditional conservatism. It also explains the economics behind this accounting practice, mainly associated to contracting due to the asymmetric information between managers and external stakeholders, but also linked to litigation risks, taxation, political and regulatory processes. After providing a brief explanation of the empirical measures of conservatism, it gives a summary of the vast empirical res…
Regulation of security tokens as financial instruments in the EU: is there a need for amendments?
2022
In 2020 the European Commission proposed laws on crypto-assets and DLT. The EU treats security tokens as financial instruments, provided that they fall into the MiFID II definition. This Thesis aims to provide classification for crypto-asset as a financial instrument, to identify regulatory gaps in the EU legislation applicable to crypto-assets that qualify as financial instruments (security tokens), and to provide recommendations in relation to security tokens regulation in the EU. The results indicate that Amending Directive will harmonize the procedure for classification of a crypto-asset as a financial instrument across the EU, but the requirement for the expected profit to be derived f…
Analysis of outright monetary transactions and public sector purchase programmes - legality and economic reasoning
2019
The main objective of this study was to establish a doctrine on how the OMT and PSPP can be compatible with the TFEU Article 123, which prohibits monetary financing of Member States by the ECB. The second and third objectives were to briefly examine what legal frameworks are practiced in other countries and assess the economic necessity of such programmes and future prospects. The research unravelled the interpretation methods used by the CJEU and established the sufficient safeguards doctrine. The doctrine has two main principles which cannot be violated in the creation of the particular safeguards, and those safeguards ultimately prevent the breach of the TFEU. Economic research made it c…