Search results for "rules"
showing 10 items of 225 documents
Le clausole generali
2021
The essay aims the fundamental issue of general clauses as particular type of rule. The analyze then focuses on the valutative nature of the general clauses e the process of their concretization, called "valutative integration". Finally, the study deals with the distinction between general clauses, principles and values.
A comprehensive approach to the 3D geological modelling of sedimentary basins: example of Latvia, the central part of the Baltic Basin
2015
This paper presents a semi-automatic approach adapted to the modelling of the geological structure of sedimentary basins. The modelling approach is based on developing the algorithm of the main geological processes so that the geometrical relationship is automatically defined between model elements. The algorithm is based on the assumption that sedimentary basins are formed as a result of the repeated sequence of sedimentation, faulting and erosion. This approach allows of successful modelling of the geological structure of the sedimentary basins with limited data coverage: stratigraphic intervals from well logs describing the thicknesses of sedimentary strata and a limited amount of struct…
Typology and Representation of Alterations in Territorial Units: A Proposal
2018
Abstract This article proposes a typology of boundary changes in territorial units at two points in time. The different types of changes are organized in a hierarchy and represented homogeneously, independently of the number of territorial units involved and of the changes to them. Each alteration is described precisely and unambiguously, and it is codified to allow the information to be treated automatically. In addition to providing efficient storage of the information about these changes, a canonical representation facilitates the automatic detection of inconsistencies in the database. At the same time, the typology allows us to define backward and forward equivalence rules, which helps …
Panorama actual de la contabilidad pública: Análisis de la situación española dentro de su entorno internacional
2003
In the last years, international governmental accounting standards have been developed, with an especial relevance in the case of IFAC pronouncements. On the other hand, important experiences for reforming public sector accounting are in progress in different countries and entities, as in the case of the OECD, NATO and European Commission. Simultaneously, a new conceptual framework has been set up, in a parallel way to business accounting. During the first half of the nineties, many accounting innovations and reforms have been introduced in Spanish governmental accounting. However, the new international developments require a deep reform of our system, in order to adapt its principles and s…
Come e quando le norme internazionali operano negli ordinamenti statali
2023
In this chapter the main issues concerning legal effects of international legal rules in domestic orders are examined in a systematic way. This investigation is underpinned by the following five pillars. First, the idea that States are not bound by international obligations in this respect. Second, that despite the persistent (albeit limited) importance of formal models of incorporation of international law into domestic law, a central role is played by domestic courts, with particular regard to the identification of self-"executing" rules. Third, that international legal rules may sometimes produce legal effects in domestic orders, even in the absence of a formal incorporation into domesti…
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…
New Mediterranean Marine biodiversity records (December, 2013)
2013
M. Bilecenoglu [et al.]
Jurisdiction in cases of divorce, legal separation or marriage annulment
2021
The subject of coordination is fundamental for the functioning of jurisdictional rules of the Regulation n.2016/1103 on matrimonial property regimes and Regulation n.2016/1104 on the property consequences of registered partnerships. Both Property Regimes Regulations have the purpose of gathering litigation before the courts of one Member State and have the related procedures managed by the courts of the same Member State. Recital 34 of Regulation No. 2016/1103 specifies that matters of matrimonial property regime related to proceedings pending before the court of a member state hearing an application for divorce, legal separation or marriage annulment should be dealt with by the courts of t…
Double non-taxation and the use of hybrid entities
2017
La tesis analiza la interacción entre la doble no imposición y el uso de entidades híbridas dentro del contexto internacional, lo que incluye la aplicación de tratados internacionales para evitar la doble imposición. En este sentido, y contrariamente a la opinión mayoritaria de la doctrina fiscal internacional, el autor argumenta que la doble no imposición debería ser entendida de acuerdo a su naturaleza de resultado, es decir, no debería considerarse per se como un problema internacional ni menos utilizarse como un elemento fundamental en el diseño de normas específicas anti-híbridos. De la misma manera, y contrariamente a la tendencia internacional en cuanto a alinear resultados tributari…
Arbitraje para conflictos ambientales: una aproximación desde los Derechos Humanos
2020
En la confrontación entre la actividad empresarial y la protección del medio ambiente, pueden producirse daños sobre los derechos fundamentales. Desde una perspectiva de derechos humanos, el arbitraje puede desempeñar un rol importante como mecanismo que puede reducir las barreras de acceso a la justicia para las víctimas de estos conflictos y conseguir una reparación justa para ellas. El objetivo de este artículo es examinar cuáles deben ser los elementos para establecer un adecuado sistema de arbitrabilidad para la reparación del daño derivado de disputas medioambientales. Para ello, la autora se centra en las recientemente aprobadas Reglas de La Haya en Materia de Empresas y Derechos Hum…