Search results for "legislation"
showing 10 items of 332 documents
Diferencias territoriales en el concepto de cooperativa protegida y especialmente protegida
2013
[EN] Following several studies on regional differences in fiscal impact produced by the application of tax law (Law 20/90) in Spanish cooperatives because of the existence of very different substantive regional law, we have considered to investigate only the requirements for the application of the special tax regime. These requirements, as set forth in Articles 6 and 13, refer to the substantive law, with significant turbulence and some important differences in taxation. So it would be convenient to consider to improve greater homogenization in future legislative for equity’s sake. Even for the more special scheme, the requirements set out in Articles 8 to 12, that are in a greater degree i…
A missing tool to achieve the UN 2030 agenda goal n.8 : a proposal for a regulatory framework at a federal level regarding worker
2020
Worldwide interest and support for worker cooperatives at all levels, from global to local are increasing. The 2030 UN Agenda, Goal 8 aims to promote “sustained, inclusive and sustainable economic growth, full and productive employment and decent work for all”. Even so, worker cooperatives are still rare in the United States. Unfortunately, as there is no comprehensive regulatory framework for worker cooperatives in the USA or a minimum legislation covering their concept at a federal level, the study is conducted through the judicial interpretation of sections 1381 through 1388 in subchapter T to the Internal Revenue Code. Nonetheless, a clear pattern and conclusions can be deducted out of…
Economic and normative pressures as drivers for the adoption of International Accounting Standards in Finland since 1976
2005
This paper deals with the internationalisation of Finnish business life and the attempts to introduce and apply international accounting standards (IASs) in Finnish accounting practice before the latest developments at the EU level in 2002. The internationalisation of business life creating economic pressures for changes is illustrated. Analysis of four accounting issues is made in order to exemplify how IASs have affected Finnish accounting legislation and practice. The results of the analysis indicate that the effect of IASs has been notable but secondary because of the implementation of the EU Directives in Finnish accounting legislation in the 1990s. IASs have not caused any drastic cha…
Transition and Constitution in School/Work Relations
2012
In every industrial society, there must exist some kind of a transitional mechanism between the demand for and supply of a labour force, that is, a mechanism that facilitates the transition from school to work and from job to job both inside and outside the labour force. There are at least two main ways of organising such a school-labour network. The first way follows the pattern of a marketplace, that is, the labour market process is an extension of the existing market of commodities. In this pattern, the fundamental question in the marketplace relates to buying and selling and to pricing. The second way in which a school-labour network can be organised is based on the idea of a social gua…
Safety and Efficacy for New Techniques and Imaging using New Equipment to Support European Legislation (SENTINEL) — Education and Training Aspects
2007
SENTINEL is a Coordinated Action funded by the European Commission under the specific program (EURATOM) for research and training in the nuclear energy field as part of the 6th Framework Program.
Improving OHS activities at company level with decision support software
2012
Abstract The paper presents the results of a project implemented at S.C. COMPA S.A., an automotive manufacturing company from Sibiu, Romania. The goal of the project was to develop a practical and sustainable solution for improving the work conditions in the company, by a proactive and systematic evaluation of compliance with national and European OHS legislation. To reach this objective an evaluation methodology was developed and a software system was implemented to support the decisions made by the company and OHS managers to improve work conditions and to grow safety level for the employees. The workplaces problems regarding risks assessment and control are revealed and managers can take…
The effectiveness of the Finnish EIA system — What works, what doesn't, and what could be improved?
2011
Abstract The article summarises the results of a multidisciplinary research project on the effectiveness of the Finnish EIA system. It examines the main strengths and weaknesses of EIA as a preventive and participatory environmental management tool. The study concludes that EIA has achieved a meaningful role in the environmental policy toolbox in Finland and has clearly enhanced the possibilities for high-quality environmental decision making. The research cites the liaison authority system as a clear strength of the Finnish EIA system in its enabling a single regional authority to specialise in and gain wide experience on EIA issues. In examining potential weaknesses of the regime, the art…
Selective collection of glass containers in the Valencian Community (Spain)
2000
Spanish legislation has recently adopted the norms defined by a directive of the European Parliament and the Council of Ministers, 20 December 1994, concerning containers and container residues. The purpose of the directive is to harmonize national measures for the processing of these products in member states. Thus, contributing to prevent or reduce their impact upon the environment both in the different member states and in third countries. To this effect, the directive requires the compliance within a given period of a series of recycling and processing objectives applicable to all the packaging and container materials on the market, including glass products. The aims of the present stu…
Italian incentive strategy and regulations on small wind power turbines: A critical overview
2016
Small wind power industry in Italy had its kick-start in 2009, after the Government implemented two measures introducing both the simplified regime and incentive rates for small wind power plants. In the last six years, a lot of plants and small wind turbines have been installed in Italy, especially in the South. Aim of this paper is to examine how local standards, incentive policy and regulations have affected the spread of small wind turbines in Italy. After examining national and regional legislation, an analysis of the data on the penetration of wind systems in Italy has been carried out, with particular attention to six Southern regions (Basilicata, Calabria, Campania, Apulia, Sardinia…
Working Environment in the New EU Member State of Lithuania: Examining a ‘Worst Case’ Example
2008
Using recent survey data from Lithuania, it is suggested that post-communist countries such as Lithuania, admittedly a 'worst case' example, have specific legacies of serious health and safety problems. On a range of general health and occupational safety and health indicators, some three years after joining the European Union, Lithuania is currently a poor performer, and on key indicators the poorest in the European Union. Yet, formally, Lithuania has comprehensive health and safety legislation in line with EU requirements. Survey data suggest, however, a work regime of intensification and an absence of a participative working environment in which employees have a 'voice' in the safety man…