Search results for "commercial law"
showing 7 items of 37 documents
La construcción de la noción de empresa en la cultura jurídica de la Europa industrial
2013
Dal primo Ottocento le dinamiche organizzative della produzione industriale proiettano l’impresa al cuore del sistema economico europeo. Alla centralità assunta nella sfera economica, tuttavia, non corrisponde un’eguale considerazione sul piano giuridico. Il Code de commerce francese del 1807 disegna un diritto a misura d’individuo, segue le logiche semplici del nuovo ordine, votandosi allo scambio, alla circolazione della proprietà, all’intromissione e alla speculazione, senza nessuna concessione alla dimensione collettiva e complessa del fenomeno imprenditoriale. Solo con l’entrata in vigore, nel 1900, del nuovo Codice di commercio tedesco (HGB), il principale segno di riconoscimento dell…
Liquidation of the Bankruptcy Estate in Poland
2020
The purpose of this study is to present the general principles and general issues of liquidation of the bankruptcy estate under Polish law. It should be stressed that liquidation of the bankruptcy estate is intended to satisfy the creditors of the insolvent debtor. Therefore, the manner of liquidation of the bankruptcy estate has an obvious impact on the final bankruptcy dividend for the creditors. The rules governing the liquidation of the bankrupt’s assets are of the key-importance for the theory of law and the practice. The article defines the directional principles of liquidation of the bankruptcy estate, procedure of liquidation of the bankruptcy estate. The subject of this paper there…
Notes on commercial law 1
2017
This document has been checked by the Language Policy Service of the University of Valencia. Apuntes y ejercicios de derecho mercantil i Notes on Commercial Law I
Responsible Investment: Taxes and Paradoxes
2017
Abstract Taxes have become an issue of corporate social responsibility (CSR), but the role of taxation is to some extent an ambiguous and controversial issue in the CSR framework. Similarly, another unclear question is what role investors who are committed to sustainable and responsible investment (SRI) see taxes as having on their environmental, social, and governance (ESG) agenda. Corporate taxes have an inverse relationship with the return of the investors: taxes paid directly affect what is left on the bottom line, reducing the return of investors. However, investors are now more aware of tax-related risks, which can include different forms of reputation risk. Corporate tax planning may…
Communicative Functions of Hashtags
2018
Abstract Despite the initial function of hashtags as tools for sorting and aggregating information according to topics, the social media currently witness a diversity of uses diverging from the initial purpose. The aim of this article is to investigate the communicative functions of hashtags through a combined approach of literature review, field study and case study. Different uses of hashtags were subjected to semantic analysis in order to disclose generalizable trends. As a result, ten communicative functions were identified: topic-marking, aggregation, socializing, excuse, irony, providing metadata, expressing attitudes, initiating movements, propaganda and brand marketing. These findin…