Search results for "enforcement"
showing 10 items of 115 documents
La valutazione del compendio pignorato: uno strumento essenziale per la tutela degli interessi delle parti e per l’efficienza del processo - ambito d…
2016
Lo scritto esamina le disposizioni che regolano la stima degli immobili pignorati. The essays studies the estimate of real property in seizure proceedings
The Directive 2014/95/EU – Is there a “New” Beginning for CSR in Romania?
2017
Abstract The global commandments of sustainable development, assumed and translated by the EU into a series of communications and resolutions, have found themselves a new (and more powerful) expression into the “Directive 2014/95/EU (…) as regards disclosure of non-financial and diversity information by certain large undertakings and groups”; in order to increase the transparency of their sustainability-related actions and results, these companies need to report (starting from 2018, by referring to the financial year 2017) information “relating to, as a minimum, environmental, social and employee matters, respect for human rights, anti-corruption and bribery matters”. As regards the Romania…
Criminal networks analysis in missing data scenarios through graph distances
2021
Data collected in criminal investigations may suffer from issues like: (i) incompleteness, due to the covert nature of criminal organizations; (ii) incorrectness, caused by either unintentional data collection errors or intentional deception by criminals; (iii) inconsistency, when the same information is collected into law enforcement databases multiple times, or in different formats. In this paper we analyze nine real criminal networks of different nature (i.e., Mafia networks, criminal street gangs and terrorist organizations) in order to quantify the impact of incomplete data, and to determine which network type is most affected by it. The networks are firstly pruned using two specific m…
Non è titolo esecutivo europeo la decisione emessa senza la specifica indicazione dell’indirizzo dell’autorità giudiziaria cui proporre opposizione
2018
L'articolo indaga, attraverso un esame di una pronuncia della Corte di Giustizia Europea, in merito al titolo esecutivo europeo e, in particolare, sulla rilevanza dell'informazione resa al debitore al fine di poter opporre il detto titolo nei suoi confronti The article investigates, through an examination of a ruling by the European Court of Justice, on the European enforcement order and, in particular, on the relevance of the information given to the debtor in order to be able to oppose the said title against him.
Corporate Governance in Scandinavia
2008
This article addresses the role of formal institutions and informal networks on corporate governance practices. The existing corporate governance literature has mostly examined the formal institutions, such as the effect of legal systems. Our contribution is to consider the effect of informal “small world” characteristics of ownership and board networks. We use the case of Scandinavia (Denmark, Norway and Sweden) to examine these effects. Our empirical results reveal large differences in formal board and ownership structures between the Scandinavian countries, but strong similarities in terms of law enforcement, political stability, government effectiveness, rule of law, control of corrupti…
Considerations Regarding the Analysis and Interpretation of Traumatic Lesional Mechanisms in Road Accidents
2021
According to statistics, road transportation is the most dangerous means of transportation and also the costliest in terms of human lives and material damage. The increase of road safety is a priority goal of the European Commission and an area of high interest for Romania, which is unfortunately placed very high in the hierarchy of countries with a high number of deaths resulting from road accidents. This study presents the mechanisms of the generation of traumatic injuries and also analyses the manner of interpreting these mechanisms in the case of road accidents, both from the perspective of law enforcement and from the perspective of specialists in road transportation, who analyse and i…
Intellectual Property and Leverage: The Role of Patent Portfolios
2019
This paper analyses the importance of intellectual property in determining capital structure decisions. We argue that firms can use their patent stock as collateral and thereby relax possible debt financing restrictions. Using data from the European Patent Office and balance sheet data of European companies, we find that larger and more valuable patent stocks lead to higher debt-ratios - controlling for well-established capital structure determinants. We further assess variation across as well as within industries and show that effects are mainly driven by tech-oriented and research intensive firms. Drawing on a legislative change in EU- law, allows us to establish a causal relationship bet…
Instituciones e intereses en conflicto ante la regulación contable internacional: el caso del sector financiero español
2014
ResumenEl trabajo analiza las interrelaciones entre las normas contables y la información financiera que elaboran las empresas y las instituciones y los incentivos empresariales a fin de contribuir al debate sobre el futuro de las Normas Internacionales de Información Financiera (NIIF). Se destaca que las diferencias en las instituciones —y en concreto en el control de la aplicación de las normas— hacen muy difícil la comparabilidad de la información, lo que impide lograr todas las ventajas que podría conllevar la adopción de las NIIF. Se ilustra esta problemática a través del proceso que sigue la normativa contable española para el sector financiero, proceso en el que el Banco de España de…
A Survey on Privacy in Decentralized Online Social Networks
2018
Decentralized Online Social Networks (DOSNs) have recently captured the interest of users because of the more control given to them over their shared contents. Indeed, most of the user privacy issues related to the centralized Online Social Network (OSN) services (such as Facebook or Google+) do not apply in the case of DOSNs because of the absence of the centralized service provider. However, these new architectures have motivated researchers to investigate new privacy solutions that allow DOSN’s users to protect their contents by taking into account the decentralized nature of the DOSNs platform. In this survey, we provide a comprehensive overview of the privacy solutions adopted by…
The Role of Fraudulent Transfer Rules in Corporate Insolvency
2008
"The article is based on a lecture given by the author in Paris on the 12. October 2007 in the context of a Symposium devoted to corporate insolvency law. It deals with the role of fraudulent transfer rules in company law. The research is carried out on the field of comparative and European law. It therefore starts from a stipulative definition of [UTF-8?]“fraudulent transfer [UTF-8?]rules†which excludes preferences (even if they belong to the matter, in some legal systems) but includes the regulations aimed at subordinating [UTF-8?]shareholders’ loans. The paper demonstrates that the different [UTF-8?]“fraudulent transfer [UTF-8?]rules†adopted by principal EU Member States conver…