Search results for "harmonisation"
showing 10 items of 23 documents
Retos para la educación y profesión contable derivados de una armonización mundial liderada por el IASC: la nueva estrategia europea de armonización …
2001
En este trabajo presentamos un juicio crítico de las importantes decisiones que la Comisión Europea ha adoptado a lo largo del pasado año 2000, con miras a implantar definitivamente una estrategia sobre armonización contable. Consideramos que este trabajo es de especial importancia en el contexto de esta Conferencia Internacional, dado que muchos organismos mundiales a favor de la armonización contable, han puesto sus ojos en el modelo de la Unión Europea y en cierto sentido el área económica europea es un peso fundamental para contrarrestar la fuerza de los Estados Unidos, respaldados por sus mercados de capitales, de cara al debate de armonización contable internacional. Dada la actualida…
Matching beer with food : pairing principles, underlying mechanisms and a focus on aromatic similarity
2018
Pairing between beer and dishes emerges as a new trend in France. Beer promoters or gastronomy professionals need to offer high-quality advices in terms of beer and food pairing to their customers. Within this context, the objective of the research was to identify pairing principles and to better understand the underlying perceptual mechanisms. Determinants of food and beverage pairing were first analysed from experts’ discourses. Results showed that food and beverage pairings are governed by perceptual, conceptual and affective features, related to physio-chemical, perceptual and cognitive processes. Experts often mentioned “Aromatic Similarity” as one of the main pairing principles. This …
La corruzione tra privati in Italia: un bilancio critico
2017
Benché nell’ordinamento italiano abbia origini ancora relativamente recenti (risalendo al 2002 la sua introduzione), la corruzione tra privati ha da ultimo acquisito un nuovo volto con il d.lgs. n. 38/2017, che - per uniformarla allo standard europeo di incriminazione - ne amplia la portata incriminatrice sia rispetto alla platea di soggetti attivi, sia all’anticipazione della condotta illecita. Il passaggio dalla formulazione originaria, limitata all’ambito societario, all’attuale estensione a tutti gli enti privati, risponde alle esigenze di irrobustire l’azione di contrasto al fenomeno corruttivo, che continua a presentare una pervasività tale nella realtà italiana da richiedere un impeg…
L'identità della scienza giuridica penale nell'ordinamento multilivello
2014
Lo scenario generale dell’attuale ordinamento multilivello pone importanti inter- rogativi alla scienza penale: dai rapporti fra fonti nazionali e sopranazionali alla interazione fra corti diverse, ma che concorrono nella tutela dei diritti fondamen- tali. Nella dinamica nuova dei rapporti tanto fra fonti normative, quanto fra autorità giudicanti non valgono più le tradizionali logiche deduttive di prevalenza gerarchica, ma si affermano nuove forme di influenza reciproca e di interazione. Lo studio, dopo aver chiarito preliminarmente significato e contesti del rapporto fra scienza penale e ordinamento multilivello, intende contribuire alla riflessione in argomento considerando tre settori p…
Bottlenecks in diagnostics of mediterranean fish diseases
2020
Three independent Horizon 2020 projects are prioritising a common task of solving diagnostic issues using different approaches and strategies. PerformFISH focuses its research objectives on diagnostic methods, MedAID has prepared a diagnostic manual for the most devastating fish diseases of the Mediterranean and ParaFishControl has prepared a diagnostic manual on parasitic diseases of European aquaculture species. Currently, the projects are investing large collaborative efforts to reinforce their tasks and to deliver mutual and cutting-edge material on the subject. Nevertheless, further efforts for the harmonisation, standardisation and validation of diagnostic methods for infectious disea…
The contribution of the United Nations Commission on International Trade Law (UNCITRAL) to the Harmonization and Unification of International Trade L…
2014
The United Nations Commission on International Trade Law (UNCITRAL) is recognized as the core legal body of the United Nations system in the field of international trade law, and has a mandate from the UN General Assembly to harmonize, modernize and coordinate rules on international business. Since its inception over forty-five years ago, UNCITRAL has continued to pursue these aims in the key areas of international trade law such as international commercial arbitration and conciliation, international sales of goods and related transactions, security interests, international payments, international transport of goods, electronic commerce, procurement and infrastructure development. By adopti…
Droits européens et droit de la famille : contribution à l'étude de la dynamique du rapprochement
2011
In Europe, there's now a trend for the standardization of national family laws.This is closely linked to the increase of sources. The Council of Europe’s right, the European Union’s right, and the Comparative Law are increasingly interfering with the inner process of the production of family laws.The uniform standardization of family Laws first and foremost originates in the interaction of sources.The relationship between the different european legal systems, whether national or supranational, cannot only be seen as hierarchic or horizontal.They are indeed much more complicated and are based upon communication i.e. based on exchange and mutual influence. Communication between the different …
The Case Law of the ECtHR in 2020 in the Light of the Principle of Systemic Harmonisation
2021
This article provides for an overview of some relevant developments in the case-law of the ECtHR in 2020. Priority will be given to Grand Chamber judgments and decisions and those of the Chambers deemed to be relevant from a substantial and procedural viewpoint. Given that in 2020 the Steering Committee for Human Rights published its report on ‘The Place of the European Convention of Human Rights in the International and European Legal Order’, the case-law will be selected and examined from the viewpoint of the principle of systemic harmonisation. The aim is highlighting positive and negative examples of application of general international law by the ECtHR, of cross-fertilisation between t…
The Harmonization of Academic Calendars in Europe : A Present View of Old Questions at Stake
1996
International audience
L'harmonisation des calendriers universitaires en Europe : une permanence des enjeux
1997
International audience