Search results for "legislation."
showing 10 items of 327 documents
Las secciones de crédito en el ordenamiento jurídico español
1999
A credit section is an economic and functional demarcation within a co-operative that, without having an independent juridical personality out of the co-operative it belongs, operates as a financial entity, limiting its active and passive operations to the co-operative and its members. The credit sections are recognized by all the autonomical co-operative laws and they have been especially regulated in Catalonia and the Valencian Community. The regulation contained in the Ley de Cooperativas 27/1999 (Law of Co-operatives 27/1999) clearly restricts the subjective and objective field of activity of the credit sections, but it does not limit the action sphere of co-operatives governed by the a…
El régimen económico de las sociedades cooperativas: situación actual y apuntes para una reforma
2007
The transitional situation of accounting in the European Union, assuming that an international approach exists, involves highly significant changes in Spain’s legislation on companies and accounting. In fact, reforms have been drawn up that affect accounting aspects of the Code of Commerce and therefore the General Accounting Plan, which will have a bearing on the relatively recently approved adaptation of accounting to the cooperative sector in the form of Order 3614 / 2003 issued by the Ministry of Economy on 16 December. From the economic, financial and accounting point of view it can be seen that there are discrepancies in the criteria of the laws governing cooperatives, which in some c…
La reforma de la legislación mercantil en materia contable. Una breve referencia a su incidencia en las cooperativas y sociedades laborales
2007
The adoption of IASB accounting regulations by the European Union has led to a process of reform in Spanish legislation on corporations, similar to that which occurred at the end of the 1980s. The approval of Law 16/2007 brings with it numerous changes in the legal framework of companies, particularly with regard to their accounts. This paper analyses the most important of the new measures arising from the reform, focusing especially on how they affect social economy enterprises. In particular, a study is carried out to compare the draft of the new General Accounting Plan, which was published last July by the Institute of Accounting and Auditing, and the currently applicable regulations.
Principio di costituzionalità e diritto del bilancio
2020
Il principio di costituzionalità è principio di struttura del modello italiano di garanzia giurisdizionale della Costituzione. Esso assicura la più ampia possibilità di sottoporre a giudizio di costituzionalità le norme di un dato ordinamento ed impedisce che il controllo di costituzionalità possa produrre effetti di maggiore o più grave incostituzionalità rispetto a quanto aveva determinato l’esercizio del potere normativo da parte del Legislatore. Il contributo mostra come il sindacato di costituzionalità sul diritto del bilancio si sia svolto al fine di assicurare la massima effettività del principio di costituzionalità rispetto alla Costituzione finanziaria e comeo ciò sia stato possibi…
Valtion tuolle puolen ulottuvan konstitutionalisoitumisen ongelma
2011
The power of language policy : the legal recognition of sign languages and the aspirations of deaf communities
2016
This thesis explores Sign Language Peoples’ aspirations for the legal recognition of sign languages, with specific focus on Finland and Scotland. It highlights the timely need to strengthen (in practice) and scrutinize (academically) the legal measures that have been achieved as well as their implementation – and to measure all this against the challenges of endangerment and sustaining vitality. The theoretical framework for this study is centred in language policy and planning and political theory. The research methodology draws on principles of the ethnography of language policy and uses two traditional qualitative research methods, that is, interviews and participant observation, plus de…
Lapsen osallisuus Suomen adoptiolainsäädännössä – lainsäädännön muutosten ja niiden historiallisten syiden tarkastelua osallisuusnäkökulmasta
2019
Artikkelissa tarkastellaan normatiivisen, oikeushistoriallisen näkökulman kautta lapsen osallisuutta ja sen institutionalistista muutosta suomalaisessa adoptiojärjestelmässä. Keskeinen kysymys on, miten ja miksi lapsen asema osallistuvana subjektina on historiallisesti määritelty ja muuttunut adoptiota ja lastensuojelua koskevassa lainsäädännössä. Osallisuuden muutoksia lainsäädännössä tarkastellaan suhteessa kansainvälisessä adoptiojärjestelmässä ja lapsen oikeusasemassa 1920 -luvulta vuoteen 2018 tapahtuneisiin muutoksiin. Aineistona käytetään a) adoptio- ja lastensuojelulainsäädäntöä ja sen valmisteluasiakirjoja ja b) adoptioon, oikeusteoriaan ja lapsen lainsäädännöllisen aseman historia…
Metatiedot tietojenkäsittelyn integraation tukena : tapauksena suomalainen lainsäädäntöprosessi
2004
TOWARDS AN ADVANCED CONSERVATION STRATEGY: A STRUCTURED DATABASE for SHARING 3D DOCUMENTATION between EXPERT USERS
2019
Abstract. Nowadays, the researchers in Cultural Heritage fields investigate more and more about advanced conservation strategies that comprehend the possibility to share and use 3D models and structured information related to them. One of the modern method adopted to achieve this goal is to use structured web-platform. These are online systems that can handle data, created to contain and support precise information. They simultaneously respond to the need for a common ground for different expert users and of a unique tool where to store several kinds of data, coming from heterogeneous sources. The article aims to show how it is possible to build a valid tool for the conservation and monitor…
DEVELOPING A 3D ROAD CADASTRAL SYSTEM: COMPARING LEGAL REQUIREMENTS AND USER NEEDS
2018
Abstract. Road transport has always played an important role in a country’s growth and, in order to manage road networks and ensure a high standard of road performance (e.g. durability, efficiency and safety), both public and private road inventories have been implemented using databases and Geographical Information Systems. They enable registering and managing significant amounts of different road information, but to date do not focus on 3D road information, data integration and interoperability. In an increasingly complex 3D urban environment, and in the age of smart cities, however, applications including intelligent transport systems, mobility and traffic management, road maintenance an…