190 results on '"FINANCIAL LIABILITY"'
Search Results
2. FEATURES OF FINANCIAL AND LEGAL LIABILITY IN UKRAINE
- Author
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Oleg Dubynskyy, Ihor Dubynskyi, and Sergii Markin
- Subjects
financial responsibility ,financial law ,legal responsibility ,financial relations ,financial control ,financial offences ,financial liability ,legal liability ,financial obligations ,financial system ,Economic growth, development, planning ,HD72-88 - Abstract
The subject of the study is public relations in the field of financial and legal responsibility in Ukraine. Methodology. The methodological basis of the study is the methods of induction and deduction, the dialectical-materialistic method, the method of analysis and synthesis, and the historical method, which allowed for an objective understanding of the content and essence of the issues under study. The aim of the article is to analyse the theoretical aspects of the features of financial and legal liability in Ukraine in order to propose effective ways to improve the mechanism of these procedures. The results of the study have shown that the independence of financial responsibility in Ukraine is emphasised by the relevant criteria, which include the obligation of a person guilty of committing a financial offence to undergo measures of state coercion provided for by the sanctions of financial legislation. Conclusion. Financial responsibility in Ukraine is a legal relationship with a special procedural form of implementation. Financial and legal responsibility is an independent measure of financial sovereignty of the state, has its own legal nature and occupies a certain place in financial legal relations. At the same time, it should be said that liability for violation of financial legislation does not exist only within the framework of financial legislation. Financial responsibility is undoubtedly a type of legal responsibility and is primarily due to the special sphere of sectoral activity of the state and its authorised bodies, which today is considered to be the financial activity of the state, where not all subjects of law are involved, but only subjects of financial law and their financial obligations, which differ only in their ownership, price and public character. Another peculiarity is that, as a rule, financial and legal liability is by its nature restorative, aimed at eliminating negative and other undesirable consequences caused to the financial system of the state. This feature of financial and legal liability reflects the public nature of financial obligations, the fulfilment of which is ensured by the application of financial liability. Some peculiarities that distinguish financial liability in Ukraine are caused by the nature of financial offences that are the basis for financial liability and distinguish financial liability from other types of liability applied both in connection with administrative and disciplinary offences and in connection with criminalised financial crimes and civil offences, the subjects of which are usually independent individual subjects of financial activity, individuals, and companies.
- Published
- 2024
- Full Text
- View/download PDF
3. Fair Value of Earnouts: Valuation Uncertainty or Managerial Opportunism?
- Author
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Ferguson, Andrew, Hu, Cecilia Wei, and Lam, Peter
- Subjects
EARNOUT provisions ,MERGERS & acquisitions ,INTERNATIONAL Financial Reporting Standards ,VALUATION ,UNCERTAINTY - Abstract
This study investigates the economic consequences of the IFRS 3 (2008) requirement for fair valuing earnouts. Using a hand-collected sample of earnout fair value estimates in acquisitions completed by Australian firms, we find that a significant portion of acquirers overstate initial earnout liabilities and strategically reverse them as operating gains to boost post-M&A earnings. These overstatements are more pronounced when acquirers face investment- and performance-related pressure but attenuated in the presence of high-quality auditors and debt-financed deals. Acquirers also obfuscate earnout-related disclosures, inhibiting investors' assessment of earnout values. By doing so, managers extend their tenure. Further analysis reveals that IFRS 3 (2008) leads to a significant increase in both the frequency and magnitude of earnouts in public acquirers' transactions. Overall, we highlight the accounting benefit of earnouts for acquirers under IFRS 3 (2008), with implications for investors, analysts, auditors, and standard setters. Data Availability: Data are available from the public sources cited in the text. JEL Classifications: G34; M41. [ABSTRACT FROM AUTHOR]
- Published
- 2024
- Full Text
- View/download PDF
4. LOS DICTÁMENES DE LOS COMITÉS DE EXPERTOS DE NACIONES UNIDAS Y LA RESPONSABILIDAD DEL ESTADO.
- Author
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SÁNCHEZ LAMELAS, ANA
- Subjects
HUMAN rights ,GOVERNMENT liability ,JURISPRUDENCE ,TREATIES ,COMMITTEES - Abstract
Copyright of Revista de Administración Pública is the property of Centro de Estudios Politicos y Constitucionales and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2024
- Full Text
- View/download PDF
5. СЧЕТОВОДНО ТРЕТИРАНЕ НА ТРАНСФОРМИРАНЕ НА ДЪЛГ В СОБСТВЕН КАПИТАЛ СЪГЛАСНО МСФО
- Author
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Брезоева, Бойка and Башикаров, Кирил
- Abstract
The article discusses legal and accounting aspects of the settlement of financial liabilities using equity instruments or socalled debt-to-equity swaps. Particular attention is paid to the application of IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments. Illustrative models for accounting for the settlement of financial liabilities with equity instruments between related and non-related parties are presented. [ABSTRACT FROM AUTHOR]
- Published
- 2024
6. La responsabilidad patrimonial de la Administración sanitaria y las controversias generadas en la aplicación de la doctrina de la pérdida de oportunidad.
- Author
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RANDO BURGOS, ESTHER
- Subjects
PUBLIC administration ,JUSTICE administration ,MEDICAL care ,GOVERNMENT liability ,HEALTH services administration ,JUDGE-made law - Abstract
Copyright of Revista Digital de Derecho Administrativo is the property of Universidad Externado de Colombia and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2024
- Full Text
- View/download PDF
7. ФИНАНСОВИ ИНСТРУМЕНТИ – БАЗОВИ ПОСТАНОВКИ В КОНТЕКСТА НА СЧЕТОВОДЕН СТАНДАРТ 32 – ФИНАНСОВИ ИНСТРУМЕНТИ.
- Author
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Христов, Владимир
- Abstract
The article presents the underlying provisions in the field of financial instrument accounting treatment. The paper summarizes the outcomes of a critical analysis of the authoritative text of Accounting Standard 32 – Financial Instruments. The article presents proposals for remediation of identified deficiencies with the aim of assisting the establishment of good practice with respect to the application of the Standard. [ABSTRACT FROM AUTHOR]
- Published
- 2023
8. Optimal Trade-Off Between the Energy—Economy of a Hydropower Plant for Better Management of the Renewable Energy Resources
- Author
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Majumder, Priyanka, Saha, Abhijit, Majumder, Mrinmoy, editor, and Kale, Ganesh D., editor
- Published
- 2021
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- View/download PDF
9. Financial competencies as investigated in the nursing field: Findings of a scoping review.
- Author
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Bayram, Aysun, Pokorná, Andrea, Ličen, Sabina, Beharková, Natália, Saibertová, Simona, Wilhelmová, Radka, Prosen, Mirko, Karnjus, Igor, Buchtová, Barbora, and Palese, Alvisa
- Subjects
- *
MEDICAL quality control , *ONLINE information services , *CINAHL database , *OCCUPATIONAL roles , *SYSTEMATIC reviews , *DEBT , *NURSING services administration , *NURSES , *DECISION making , *RESEARCH funding , *FINANCIAL management , *PROFESSIONALISM , *LITERATURE reviews , *MEDLINE - Abstract
Aim(s): This study aims to map the extent of the research activity in the field of financial competencies and nursing and identify main patterns, advances, gaps, and evidence produced to date. Background: Financial competencies are important indicators of professionalism and may influence the quality of care in nursing; moreover, these competencies are the basis of health care sustainability. Despite their relevance, studies available on financial competencies in the nursing field have not been mapped to date. Evaluation: A scoping review was guided according to (a) the Preferred Reporting Items for Systematic Reviews and Meta‐Analyses extension for Scoping Review and (b) the Patterns, Advances, Gaps and Evidence for practice and Research recommendations framework. Key issue(s): A total of 21 studies were included. Main research patterns have been developing/evaluating the effectiveness of education programmes and investigating the nurse's role in the context of financial management, challenges and needs perceived by them, and tool validation to assess these competencies. The most frequently used concept across studies was 'financial management competencies' (n = 19). Conclusion(s): The sparse production of studies across countries suggests that there is a need to invest in this research field. Implications for nursing management: Nurses with managerial roles should invest in their financial competencies by requiring formal training both at the academic and at the continuing education levels. They should also promote educational initiatives for clinical nurses, to increase their capacity to contribute, understand, and manage the emerging financial issues. [ABSTRACT FROM AUTHOR]
- Published
- 2022
- Full Text
- View/download PDF
10. Preregistered direct replication of the linguistic frame effect on perceived blame and financial liability.
- Author
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Tonković, Mirjana, Vlašiček, Denis, and Dumančić, Francesca
- Subjects
- *
FRAMES (Linguistics) , *CROATS - Abstract
Purpose: Fausey and Boroditsky (Psychon. Bull. Rev., 17, 2010, 644) demonstrated that agentive descriptions of accidents can increase perceived blame and financial liability. We conducted direct replications of their studies 1 and 2 in English, as originally used, and in Croatian. Methods: Participants in the first experiment read either an agentive or a nonagentive description of an incident that resulted in a fire and rated the level of blame and financial liability of the main character in the story. The second experiment examined the direct influence of language on financial liability assessments while manipulating the blame level. Participants were presented with the same story as in the first experiment with the added sentence about the blame level attributed to the main character by an independent panel. We used the materials from the original studies and replicated the studies using a large sample of native English‐speaking residents of the USA and Croatian students. Results: We successfully replicated original findings in English, but results of the experiments conducted in Croatian were mixed. In the first experiment, we found a smaller effect of agentive language and only on the blame level and not on the proposed financial penalty. In the second experiment, we did not find the effect of agentive language on the proposed fine. Conclusions: Our experiments confirmed the original findings in English. The effect might exist in Croatian too, but its exact size remains to be determined in future research. Possible explanations of observed differences between results in English and Croatian are discussed. [ABSTRACT FROM AUTHOR]
- Published
- 2022
- Full Text
- View/download PDF
11. WORKING TIME IN THE LIGHT OF CJEU CASE LAW.
- Author
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MIHĂLĂCHIOIU, Marius
- Subjects
JUDGE-made law ,LABOR contracts ,LEGAL liability ,INDUSTRIAL relations ,CONTRACT employment - Abstract
The notion of working time must be defined in terms of European legislation and the way it is implemented in Romanian law. The effects of defining the concept of working time as fully as possible will have an impact on employment relationships based on an individual employment contract and may have effects on contractual liability. [ABSTRACT FROM AUTHOR]
- Published
- 2022
- Full Text
- View/download PDF
12. ПОГАСЯВАНЕ НА ПАСИВИ С ИНСТРУМЕНТИ НА СОБСТВЕНИЯ КАПИТАЛ (ТРАНСФОРМИРАНЕ НА ДЪЛГ В КАПИТАЛ) В КОНТЕКСТ НА ПРИЛОЖИМИТЕ НАЦИОНАЛНИ СЧЕТОВОДНИ СТАНДАРТИ.
- Author
-
Христов, Владимир
- Abstract
Copyright of IDES is the property of Institute of Certified Public Accountants and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2022
13. Social Norms Concerning Financial Liability for Various Indebtedness Experiences and Borrowing Plans: Evidence from Poland.
- Author
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Helka, Anna M. and Grzyb, Tomasz
- Published
- 2021
- Full Text
- View/download PDF
14. СЧЕТОВОДНО ОТЧИТАНЕ НА ЛИХВИТЕ ПО МЕЖДУФИРМЕНИ ЗАЕМИ.
- Author
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Досев, Христо
- Abstract
The presentation in the financial statements of loans, respectively, received or extended, as financial instruments (a financial liability for borrowers and a financial asset for lenders) by companies in the non-financial industry is a challenge for companies, especially where loan agreements contain clauses related to incentives, such as interest relief for a certain period or full exemption from interest payments (interest-free loans). In certain cases, the faithful representation would require an assessment of accrued interest income and expense that would significantly differ from contractual cash flows. Furthermore, the specified nominal interest rate might not be a measure for the interest amount to be recorded in the profit and loss account, with the entity having to use the effective interest rate when presenting the financial instruments in its annual financial statements, regardless of whether they are prepared in accordance with the National Accounting Standards or the IFRSs. This paper aims at providing guidance as to how entities should account for their financial assets and liabilities at depreciable amount and in respect of the entities which have chosen the IFRSs as their basis of accounting we will clarify how they should present the interest-free loans received or granted. Although not being the main objective of this paper, we will also highlight the tax treatment of interest-free loans, as it departs from the tax treatment under the substantive tax law, i.e., the Corporate Income Tax Act. [ABSTRACT FROM AUTHOR]
- Published
- 2021
15. AUTONOMOUS CONCEPTS OF THE CASE-LAW OF THE EUROPEAN COURT OF HUMAN RIGHTS AND OF THE COURT OF JUSTICE OF THE EUROPEAN UNION IN MATTERS OF DISCIPLINARY, ADMINISTRATIVE, FINANCIAL AND CRIMINAL LIABILITY
- Author
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Gheorghe BOCSAN
- Subjects
criminal liability ,disciplinary liability ,administrative liability ,financial liability ,the right to a fair trial ,autonomous concepts in echr jurisprudence and ecj case-law ,court ,criminal charge ,criminal offence ,criminal sanction ,engel criteria ,criminal court ,Social sciences (General) ,H1-99 - Abstract
Often, the delimitation between criminal law per se and other branches of public law involving the application of sanctions by the authorities of the Member States or by the institutions, bodies, offices and agencies of the European Union is difficult to operate. From the point of view of the guarantees of the fair trial, as they are regulated by art. 47 of the Charter of Fundamental Rights of the European Union and art. 6 of the Council of Europe Convention for the Protection of Fundamental Rights and Freedoms, both the ECJ and the ECHR have developed, through continuous and elaborated jurisprudence, autonomous concepts on the basic notions by which aforementioned guarantees operate: “criminal charges”, “criminal proceedings “,” criminal sanction “,” court “,” court with jurisdiction in criminal matters “etc. The present study analyses the mechanisms of the influence exercised by the autonomous concepts developed in the ECHR case-law on the mentioned legal topic on the legal acts of the Union, but also the uniform meanings resulting from the corroboration of these autonomous concepts with those of the ECJ jurisprudence in the same field. Starting from some basic concepts of ECHR jurisprudence on the notion of criminal offence, synthesized in the Engel Criteria and many subsequent cases, such as Bendenoun v. France, Jussila v. Finland, Ezeh and Commons v. United Kingdom, the issue of the delimitation we have referred to above acquires contours in the case-law of ECJ in relevant cases such as Bonda, Baláž or Hans Åkerberg Fransson.
- Published
- 2019
16. ЧЕКЪТ В ПРАВЕН И СЧЕТОВОДЕН АСПЕКТ.
- Author
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Христов, Владимир
- Abstract
The paper discusses certain legal and accounting aspects of a cheque. Special attention is paid to the significant judgements that should to be made in deciding whether an endorsement (transfer) of a cheque meets the criteria for writing off financial assets set out in Accounting Standard 32, Financial Instruments. The paper provides practical examples and models for the accounting treatment of initial and subsequent measurements and writingoff of cheques. [ABSTRACT FROM AUTHOR]
- Published
- 2021
17. The Accounting Representation of the Enterprise Entity: An Historical Perspective
- Author
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Biondi, Yuri, Bensadon, Didier, editor, and Praquin, Nicolas, editor
- Published
- 2016
- Full Text
- View/download PDF
18. AUTONOMOUS CONCEPTS OF THE CASE-LAW OF THE EUROPEAN COURT OF HUMAN RIGHTS AND OF THE COURT OF JUSTICE OF THE EUROPEAN UNION IN MATTERS OF DISCIPLINARY, ADMINISTRATIVE, FINANCIAL AND CRIMINAL LIABILITY.
- Author
-
BOCSAN, Gheorghe
- Subjects
JUDGE-made law ,CRIMINAL liability ,PUBLIC law ,CRIMINAL procedure - Abstract
Often, the delimitation between criminal law per se and other branches of public law involving the application of sanctions by the authorities of the Member States or by the institutions, bodies, offices and agencies of the European Union is difficult to operate. From the point of view of the guarantees of the fair trial, as they are regulated by art. 47 of the Charter of Fundamental Rights of the European Union and art. 6 of the Council of Europe Convention for the Protection of Fundamental Rights and Freedoms, both the ECJ and the ECHR have developed, through continuous and elaborated jurisprudence, autonomous concepts on the basic notions by which aforementioned guarantees operate: "criminal charges", "criminal proceedings "," criminal sanction "," court "," court with jurisdiction in criminal matters "etc. The present study analyses the mechanisms of the influence exercised by the autonomous concepts developed in the ECHR case-law on the mentioned legal topic on the legal acts of the Union, but also the uniform meanings resulting from the corroboration of these autonomous concepts with those of the ECJ jurisprudence in the same field. Starting from some basic concepts of ECHR jurisprudence on the notion of criminal offence, synthesized in the Engel Criteria and many subsequent cases, such as Bendenoun v. France, Jussila v. Finland, Ezeh and Commons v. United Kingdom, the issue of the delimitation we have referred to above acquires contours in the case-law of ECJ in relevant cases such as Bonda, Baláž or Hans Åkerberg Fransson. [ABSTRACT FROM AUTHOR]
- Published
- 2019
19. Spillover Effects of Financial Education: The Impact of School-Based Programs on Parents
- Author
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Verónica Frisancho, Inter-American Development Bank, Verónica Frisancho, and Inter-American Development Bank
- Abstract
This paper studies whether school-based financial education has spillover effects from children to parents. Leveraging data from a large-scale experiment with public high schools in Peru and credit bureau records on the parents of the youth targeted, this study measures the impact of providing personal finance lessons during secondary school on parental financial behavior. Financial education lessons in the school yield limited average spillover effects, but lead to sizable effects on parental financial behavior within disadvantaged households. Among parents from poorer households, the treatment reduces default probability by 26%, increases credit scores by 5%, and increases current debt levels by 40%. The treatment has stronger effects among the parents of daughters, who experience a significant 6.7% increase in their credit score and a 28% reduction in their loan portfolio in arrears. Among the parents of boys, most of the spillover effects are muted.
- Published
- 2023
20. The Future: Is Regional Environmental Degradation Inevitable?
- Author
-
Timoney, Kevin P. and Timoney, Kevin P.
- Published
- 2015
- Full Text
- View/download PDF
21. The Sub-national Dimension of the EU
- Author
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Panara, Carlo and Panara, Carlo
- Published
- 2015
- Full Text
- View/download PDF
22. Preregistered direct replication of the linguistic frame effect on perceived blame and financial liability
- Author
-
Mirjana Tonković, Denis Vlašiček, and Francesca Dumančić
- Subjects
preregistered direct replication ,linguistic frame ,perceived blame ,financial liability ,agentive report ,Applied Psychology ,Pathology and Forensic Medicine - Abstract
Purpose Fausey and Boroditsky (Psychon. Bull. Rev., 17, 2010, 644) demonstrated that agentive descriptions of accidents can increase perceived blame and financial liability. We conducted direct replications of their studies 1 and 2 in English, as originally used, and in Croatian. Methods Participants in the first experiment read either an agentive or a nonagentive description of an incident that resulted in a fire and rated the level of blame and financial liability of the main character in the story. The second experiment examined the direct influence of language on financial liability assessments while manipulating the blame level. Participants were presented with the same story as in the first experiment with the added sentence about the blame level attributed to the main character by an independent panel. We used the materials from the original studies and replicated the studies using a large sample of native English-speaking residents of the USA and Croatian students. Results We successfully replicated original findings in English, but results of the experiments conducted in Croatian were mixed. In the first experiment, we found a smaller effect of agentive language and only on the blame level and not on the proposed financial penalty. In the second experiment, we did not find the effect of agentive language on the proposed fine. Conclusions Our experiments confirmed the original findings in English. The effect might exist in Croatian too, but its exact size remains to be determined in future research. Possible explanations of observed differences between results in English and Croatian are discussed.
- Published
- 2022
- Full Text
- View/download PDF
23. Conceptual Approaches in Financial Instruments Sphere
- Author
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Georgeta Covaliov-Rusu
- Subjects
financial instruments ,financial asset ,financial liability ,equity instrument ,Business ,HF5001-6182 ,Economics as a science ,HB71-74 - Abstract
The article examines the conceptual approaches in the sphere of financial instrumentsaccording to international regulations. The article analyzes the conceptual boundaries of financialinstruments, their classification into financial asset, financial liability and equity instrument. Anexplicit illustration of how to recognize the financial asset and financial liability provides financialstatement users more opportunities on how to understand the concept of financial instrument. Theconclusion is that with the complex confrontation of financial instruments, a more accurate andclear accounting is needed in order to exclude the mystery witch surrounds them.
- Published
- 2016
24. PROBLEMS OF THE LEGAL NATURE OF THE FINANCIAL SECURITY OF TOUR OPERATORS’ ACTIVITY
- Author
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M. G. Leukhova and E. S. Trezubov
- Subjects
law ,right ,tourism ,tour operator ,insurance ,bank guaranty ,financial liability ,tourism product ,History of Russia. Soviet Union. Former Soviet Republics ,DK1-4735 ,Psychology ,BF1-990 - Abstract
The paper discusses the problems of the legal nature of the financial security of tour operators’ activity. The authors consider the mechanism of insurance or bank guaranty as a form of provision of the tour operators’ financial liability. These forms are targeted at protecting some of the tourists’ financial interests, but still do not imply the full satisfaction of the tourist’s demands. The authors conclude that the financial security of tour operators’ activity creates a protective legal relationship, is linked to the tour operators’ failing to fulfill their obligations given in the contract, and should be activated for minimal protection of the rights of tourists or consumers of tourism products.
- Published
- 2015
25. TAX EVASION IN UKRAINE: CORPORATE AND PERSONAL LIABILITY.
- Author
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Bui, T.
- Subjects
TAX evasion ,PERSONAL liability ,MACROECONOMICS ,CRIMINAL liability ,WHISTLEBLOWERS - Abstract
The paper aims to clarify and determine the definition of liability for tax evasion (financial, administrative. and criminal); to identify the main legal and financial problems of different types of liability in Ukraine; to define possible ways of solving these problems based on the law and economics theory and foreign legal experience of the countries that have already implemented corporate liability for tax evasion (the USA, the UK). The study investigates the gaps in legislation that enable tax violations and do not motivate corporations and managers to deter crime, including the uncertainty of legislation on types of liability and its non-compliance with international practice; a low level of fines for tax violations and a low level of criminal liability qualification; absence of corporate liability for tax evasion, which is essential to deter crimes; the lack of reporting and whistleblowing due to the low security level. It is grounded that the range measures has to be taken to reduce the number of tax offences and increase the effectiveness of tax penalties in Ukraine. It is necessary to create preconditions for financial and administrative liability application instead of criminal liability. There is a need for introducing a strict corporate administrative and criminal liability for tax evasion. The government has to increase the limits of criminal liability since they are too low compared to international practice. The strong legislative system of whistleblowers' protection is needed to ensure the reporting of wrongdoings. [ABSTRACT FROM AUTHOR]
- Published
- 2018
- Full Text
- View/download PDF
26. Changes in child support. -Changes to the Child Support Scheme announced by the Federal Government in 1997
- Author
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Funder, Kathleen
- Published
- 1997
27. Physical Injuries and Burns among Refugees in Lebanon: Implications for Programs and Policies
- Author
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S. Al-Hajj, Haytham M.A. Kaafarani, Mohamad A. Chahrour, Ali A. Nasrallah, Moustafa Moustafa, and M. El Hechi
- Subjects
Limited access ,Financial liability ,business.industry ,Refugee ,Environmental health ,Cooking methods ,Health care ,Health insurance ,Daily living ,Medicine ,Disease cluster ,business - Abstract
BackgroundRefugees are prone to injury due to often austere living conditions, social and economic disadvantages, and limited access to health care services in host countries. This study systematically quantified the prevalence of physical injuries and burns among the refugee community in Western Lebanon and examined injury characteristics, risk factors and outcomes.MethodWe conducted a cluster-based population survey across 21 camps in the Bekaa region of Lebanon from February to April 2019. A modified version of the ‘Surgeons Overseas Assessment of Surgical Need (SOSAS)’ tool v 3.0 was administered to the head of the refugee household and documented all injuries sustained by family members over the last 12 months. Descriptive and univariate regression analyses were performed to understand the association between variables.Results750 heads of household were surveyed. 112 (14.9%) household sustained injuries in the past 12 months, 39 of which (34.9%) reported disabling injuries that affected their work and daily living. Most injuries occurred inside the tent (29.9%). A burn was sustained by at least one household member in 136 (18.1%) households. The majority (63.7%) of burns affected children under 5 years and were mainly due to boiling liquid (50%). Significantly more burns were reported in households where caregivers have the inability to lockout children while cooking (25.6% vs 14.9%, p-value=0.001). Similarly, households with unemployed head significantly had more reported burns (19.7% vs 13.3%, p-value=0.05). Nearly 16.1% of injured refugees were unable to seek health care due to lack of health insurance coverage and financial liability.ConclusionRefugees suffer injuries and burns with substantial human and economic repercussions on individuals, their families and the host healthcare system. Resources should be allocated to designing safe camps and implementing educational and awareness programs with special focus on heating and cooking methods.
- Published
- 2022
- Full Text
- View/download PDF
28. Enlistment: Army Policy, Politics and the Press
- Author
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Leese, Peter and Leese, Peter
- Published
- 2002
- Full Text
- View/download PDF
29. The Digital/Virtual Diabetes Clinic: The Future Is Now—Recommendations from an International Panel on Diabetes Digital Technologies Introduction
- Author
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Kelly L. Close, Boris P. Kovatchev, Richard M. Bergenstal, Christopher G. Parkin, Satish K. Garg, Irl B. Hirsch, Moshe Phillip, Viswanathan Mohan, Tadej Battelino, Lutz Heinemann, Thomas Danne, and Lori M. Laffel
- Subjects
Endocrinology, Diabetes and Metabolism ,Biomedical Technology ,030209 endocrinology & metabolism ,Telehealth ,Disease ,Meeting Report ,Health Services Accessibility ,03 medical and health sciences ,Insulin Infusion Systems ,0302 clinical medicine ,Endocrinology ,Diabetes clinic ,Financial liability ,Diabetes mellitus ,Health care ,Pandemic ,Diabetes Mellitus ,medicine ,Electronic Health Records ,Humans ,030212 general & internal medicine ,Monitoring, Physiologic ,Digital Technology ,Physician-Patient Relations ,Medical education ,business.industry ,Blood Glucose Self-Monitoring ,Communication ,Congresses as Topic ,medicine.disease ,Mobile Applications ,Telemedicine ,Medical Laboratory Technology ,ComputingMethodologies_PATTERNRECOGNITION ,ComputingMilieux_COMPUTERSANDSOCIETY ,business ,Delivery of Health Care ,Healthcare system - Abstract
The increasing prevalence of diabetes, combined with a growing global shortage of health care professionals (HCP), necessitates the need to develop new approaches to diabetes care delivery to expand access to care, lessen the burden on people with diabetes, improve efficiencies, and reduce the unsustainable financial liability on health systems and payers. Use of digital diabetes technologies and telehealth protocols within a digital/virtual diabetes clinic has the potential to address these challenges. However, several issues must be resolved to move forward. In February 2020, organizers of the Advanced Technologies & Treatments for Diabetes Annual Conference convened an international panel of HCP, researchers, patient advocates, and industry representatives to review the status of digital diabetes technologies, characterize deficits in current technologies, and identify issues for consideration. Since that meeting, the importance of using telehealth and digital diabetes technologies has been demonstrated amid the global coronavirus disease (COVID-19) pandemic. This article summarizes the panel's discussion of the opportunities, obstacles, and requisites for advancing the use of these technologies as a standard of care for the management of diabetes.
- Published
- 2021
- Full Text
- View/download PDF
30. Financial competencies as investigated in the nursing field: Findings of a scoping review
- Author
-
Aysun Bayram, Andrea Pokorná, Sabina Ličen, Natália Beharková, Simona Saibertová, Radka Wilhelmová, Mirko Prosen, Igor Karnjus, Barbora Buchtová, and Alvisa Palese
- Subjects
financial knowledge ,financial literacy ,nursing ,Leadership and Management ,financial liability ,financial behaviours ,Humans ,financial management ,Clinical Competence ,Nurse's Role - Abstract
This study aims to map the extent of the research activity in the field of financial competencies and nursing and identify main patterns, advances, gaps, and evidence produced to date.Financial competencies are important indicators of professionalism and may influence the quality of care in nursing; moreover, these competencies are the basis of health care sustainability. Despite their relevance, studies available on financial competencies in the nursing field have not been mapped to date.A scoping review was guided according to (a) the Preferred Reporting Items for Systematic Reviews and Meta-Analyses extension for Scoping Review and (b) the Patterns, Advances, Gaps and Evidence for practice and Research recommendations framework.A total of 21 studies were included. Main research patterns have been developing/evaluating the effectiveness of education programmes and investigating the nurse's role in the context of financial management, challenges and needs perceived by them, and tool validation to assess these competencies. The most frequently used concept across studies was 'financial management competencies' (n = 19).The sparse production of studies across countries suggests that there is a need to invest in this research field.Nurses with managerial roles should invest in their financial competencies by requiring formal training both at the academic and at the continuing education levels. They should also promote educational initiatives for clinical nurses, to increase their capacity to contribute, understand, and manage the emerging financial issues.
- Published
- 2022
31. Türk Hukukunda Kamu Personelinin Mali Sorumluluğu.
- Author
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ARTANTAŞ, Çağdaş
- Abstract
Copyright of Hacettepe Law Review is the property of Hacettepe Law Review and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2017
32. La naturaleza de la protección diplomática en el caso Couso: la compleja relación entre Derecho internacional y Derecho interno
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Elena Crespo Navarro
- Subjects
General state ,Derecho ,Financial liability ,General interest ,Diplomatic protection ,Political science ,Appeal ,Humanities ,Supreme court - Abstract
espanolEl 11 de diciembre de 2019, la Seccion 4.a de la Sala de lo Contencioso-Administrativo de la Audiencia Nacional dicto finalmente sentencia en el caso Couso. La sentencia afirma la responsabilidad patrimonial de la Administracion General del Estado y la condena al pago de indemnizacion por la omision del ejercicio de la proteccion diplomatica a la que vendria obligado el Estado espanol respecto de sus nacionales. Se trata de una sentencia relevante por sus efectos que, sin duda, trascienden el caso concreto y pueden tener consecuencias sobre el interes general. El 24 de febrero de 2020, la Abogacia del Estado presento escrito de preparacion del recurso de casacion por infraccion del ordenamiento e interes casacional. Este estudio supone un analisis critico de la confusa argumentacion de esta sentencia desde la perspectiva de la concepcion de la institucion de la proteccion diplomatica en Derecho internacional y en el Derecho interno espanol. EnglishOn December 11, 2019, the Contentious-Administrative Chamber of the National Court, Section 4, finally issued a judgment on the Couso case. The Judgment states the financial liability of the General State Administration and orders it to pay compensation for the omission in the exercise of diplomatic protection to which the Spanish State would be obliged on behalf of its nationals. It is a relevant Judgment due to its effects that, undoubtedly, transcend the specific case and may have consequences on the general interest. On February 24, 2020, the State Attorney’s Office presented a pleading in preparation for the Supreme Court’s appeal for violation of the domestic legal system and for the reversal interest for the Supreme Court. This article represents a critical analysis of the confusing argumentation of the Judgment from both an International Law and a Spanish domestic law perspective of the diplomatic protection’s doctrine.
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- 2020
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33. Oil spill damage: a collision scenario and financial liability estimations for the Northern Sea Route area
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Alexei Bambulyak and Sören Ehlers
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Resource (biology) ,Financial liability ,Petroleum industry ,Natural resource economics ,business.industry ,Energy resources ,Oil spill ,Environmental science ,Ocean Engineering ,Collision ,business ,The arctic - Abstract
The global demand in energy resources is moving the petroleum industry to the Arctic with its huge resource potential. The lack of infrastructure onshore increases the role of the Arctic marine shi...
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- 2020
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34. Financial liability stress tests: an approach based on the use of a rating migration matrix
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Klaudia Kleszcz and Natalia Nehrebecka
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050208 finance ,Computer science ,05 social sciences ,0211 other engineering and technologies ,Sample (statistics) ,02 engineering and technology ,General Medicine ,Stress testing (software) ,Variable (computer science) ,Matrix (mathematics) ,Economic indicator ,Financial liability ,Bankruptcy ,021105 building & construction ,0502 economics and business ,Stress (linguistics) ,Econometrics - Abstract
The article addresses the issue of stress testing based on the probability of bankruptcy and a rating migration matrix. The analysis is conducted on a sample of listed companies in Poland in the years 1998–2016, and the forecasts are made for the years 2016–2018. Particular attention is paid to how the variable on which rating migration matrices are developed is defined. Stress tests are carried out on variables derived from rating migration matrices and economic indicators. The study provides information on the methodology for stress testing.
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- 2020
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35. FINANCIAL LIABILITY IN TAX LEGAL RELATIONS
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S.O. Danilov and L.M. Kasianenko
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Financial liability ,Financial system ,Business - Published
- 2020
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36. Consideration of the bail concept as a component of a financial liability in the understanding of the law of Ukraine 'On the prevention of corruption' for qualification of the act in accordance with article 366-1 of the Criminal Code of Ukraine
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O.V. Kharytonova and Yu.A. Shevchenko
- Subjects
Financial liability ,Corruption ,Component (UML) ,media_common.quotation_subject ,Law ,Criminal code ,Business ,media_common - Abstract
This article is devoted to the analysis of the current legislation of Ukraine, as well as judicial practice in the context of the need to enter information in the declaration of a person authorized to perform the functions of the state or local government, namely the column "Financial Liabilities", in the form of surety, and the problem of providing a criminal legal assessment in the context of the possibility of the acts qualification under Article 366-1 of the Criminal Code of Ukraine (hereinafter - the Criminal Code of Ukraine). These issues nowadays acquire the status of an exceptional legal problem due to the lack of a single law enforcement practice, and therefore require theoretical and practical consideration. In this regard, the article focuses on the analysis of certain provisions of the Law of Ukraine "On Prevention of Corruption", consideration of the crime under Article 366-1 of the Criminal Code of Ukraine, as well as consideration of the judicial practice of the European Court of Human Rights, the Supreme Court, the Constitutional Court Ukraine, courts of appeal and local courts. Much of the author's attention is focused on the concept of legal nature and the institution of bail in general. In doing so, the author explored the above issues through the lens of human rights protection, based on the understanding of the essence of the principle of legal certainty, which is part of the concept of the rule of law. The conclusions suggested proposals as for improving the question that author discussed by amending national anti-corruption legislation in order to enable it to qualify the act provided for in Article 366-1 of the Criminal Code of Ukraine in the form of failure to enter information in the declaration column "Financial liabilities" of the persons authorized to perform the functions of state or local government in the presence of surety. In particular, the author emphasized that formulation of the norm, which defines the concept of "financial liabilities", makes it impossible to apply it in the context of qualifying a crime under Article 366-1 of the Criminal Code of Ukraine due to lack of legal certainty, which makes it impossible to maintain the principle the rule of law, and therefore a priori, human rights and freedoms will be violated.
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- 2020
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37. حق المرأة فی احتراف التجارة (دراسة مقارنة فی الفقه الإسلامی والقانون الوضعی) prerogative of Women to professionalism commerce (Comparative Study of Islamic Fiqh and statutory law))
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Financial liability ,Sharia ,Statutory law ,Islam ,Fiqh ,Sociology ,Social science ,Prerogative - Abstract
حق المرأة في احتراف التجارة (دراسة مقارنة في الفقه الإسلامي والقانون الوضعي) إبراهيم أحمد السيد البسطويسي قسم القانون الخاص ، تجاري، بکلية الشريعة والقانون، جامعة الأزهر ، طنطا ، مصر. قسم القانون بکلية الشريعة والقانون،جامعة الجوف، المملکة العربية السعودية. البريد الإلکتروني: dr_bastawesy@yahoo.com الملخص: يتناول هذا البحث بيان حق المرأة في احتراف التجارة، ببيان ماهية کل من الحق والاحتراف، وشروط احتراف المرأة للتجارة، والتي تتمثل في مزاولة عمل تجاري، والاحتراف، والاستقلال، والأهلية، ثم شروط احتراف المرأة المتزوجة للتجارة، وظهر من البحث أن من حق المرأة احتراف التجارة واکتساب صفة تاجر حتى دون موافقة زوجها، وأن لها ذمة مالية مستقلة عنه، وهذا في الفقه الإسلامي وکذلک في معظم القوانين العربية.أعتمد في هذا البحث على المنهج الوصفي التحليلي من خلال النظر في النصوص القانونية ومدى ما إذا کانت تتفق أو تختلف بوجه عام مع الفقه الإسلامي، مع الاستدلال وضرب النماذج.ونتائج البحث تشتمل علي أن مزاولة المرأة للعمل التجاري مشروع سواء في الفقه الإسلامي أو القانون الوضعي، فإذا تم ذلک مع باقي الشروط تکتسب المرأة صفة التاجر والمرأة في معظم القوانين العربية لها أن تعمل بالتجارة دون إذن زوجها، وتکتسب صفة التاجر، وهذا يتفق مع ما أقرته الشريعة الإسلامية وللمرأة ذمة مالية مستقلة عن الرجل سواء قبل الزواج أو بعده ،ومن أهم التوصيات التمکين الحقيقي للمرأة والتأکيد على دورها المجتمعي، من خلال التشريعات واللوائح التي تفرض وجودها النسبي في المشروعات ومجالس الإدارات المختلفة، ولو لفترة زمنية معينة؛ حتى يعتاد المجتمع على وجودها دون إنکار. الکلمات المفتاحية :الحق ، الاحتراف ، عمل المرأة، قوانين عربية ، المرأة المتزوجة، الذمة المالية. prerogative of Women to professionalism commerce (Comparative Study of Islamic Fiqh and statutory law) Ibrahim Ahmed El-Bastawisi Department of Private Law Commercial, Faculty of Sharia and Law, Al-Azhar University, Tanta , Egypy. Department of Law, Faculty of Sharia and Law, Al-Jouf University,Saudi Arabia. dr_bastawesy@yahoo.com Email: Abstract: This study deals with explaining the right of women to commerce professionally, by stating what is the right and professionalism, and the conditions for women to commerce in commerce, which are practicing a business, professionalism, independence, and eligibility, then the conditions for a married woman to commerce, and it emerged from the research that women have the right to professionalism commerce and gain the status of a merchant even without the approval of her husband, and that she has a financial liability independent of him, and this is in Islamic jurisprudence as well as in most Arab laws. In this study, I rely on the descriptive and analytical approach through looking at legal texts and the extent of whether they agree or differ in general with Islamic jurisprudence, with inference and striking patterns. And the search results include meThe practice of women in commercial business is legitimate, whether in Islamic jurisprudence or positive law. If this is done with the remaining conditions, the woman will gain the status of merchant. In most Arab laws, a woman has the right to work in commerce without her husband's permission, and to acquire the status of a merchant, and this is consistent with what is prescribed by Islamic law.Women have a financial liability independent of men, whether before or after marriage. Among the most important recommendations The real empowerment of women and the affirmation of their societal role, through legislation and regulations that impose their relative presence in projects and boards of different departments, even for a certain period of time; so that society gets used to its existence without denial. Keywords: The Right , Professionalism ,Women 's Work , Arab Laws, Married Women , Financial Clearance.
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- 2020
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38. The effect of the allocation of financial liability on a one-person company
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Zena Ghanim Al-Saffar and Ban Abbas Khudair
- Subjects
the effect of the allocation ,financial liability ,×ne-person company ,Law - Abstract
In order for the trader to rid himself of personal responsibility for all his debts and obligations, his thinking was directed towards determining his responsibility. This has been a long time since the beginning of the attempts to determine the responsibility of the merchant is to allow him to establish a limited liability company, of which one company was established and the idea of a one-person company is based on the legislation of the Principality of Liechtenstein (1) By relying on the theory of allocation of financial liability under which any natural person or legal entity can deduct part of its funds and allocate it to the exploitation of a particular project, whether this project is civil or commercial.
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- 2011
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39. Zasada rozstrzygania wątpliwości na korzyść strony w świetle praktyki orzeczniczej Prezesa URE
- Author
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Elżanowski
- Subjects
resolving doubts in favor of the party ,administrative discretion ,the President of the ERO ,financial penalties ,financial liability - Abstract
The process of applying the law is invariably related to the process of its interpretation. This process is influenced on the one hand by interpretative directives, and on the other by sanction norms penalizing the damage caused by an official to an enterprise or the State Treasury, and even providing for liability for damages. They have a diverse character and are included in various legal acts. The paper aims to examine whether the regulations in force in this area stimulate pro-entrepreneurial or pro-fiscal behavior among public officials. The provisions regulating the principle of resolving doubts in favor of the party, as well as the premises for updating clerical liability and the severity of possible sanctions are analyzed in order to assess the effectiveness and completeness of procedural guarantees granted to energy companies. As part of the analysis, the author also refers to selected examples from the jurisprudence of the President of the Energy Regulatory Office discussing the facts and settled decisions. The results of the study lead to the conclusion that the current regulations do not provide the President of the ERO with sufficient incentive to adopt a interpretation favorable to entrepreneurs. The prospect of incurring consequences under the Act on liability for violation of public finances is more motivating than the fear of harming an entrepreneur. Officials issuing unfavorable decisions are unafraid of consequences from the right of the entrepreneur to appeal the decision to court. A change of regulations is needed, or critical verification of the jurisprudence of the President of the Energy Regulatory Office by courts in order to eliminate the existing threat to energy enterprises., {"references":["Ustawa z dnia 14 czerwca 1960 r. – Kodeks postępowania administracyjnego, t.j. Dz.U. 2021, poz. 735.","Ustawa z dnia 23 kwietnia 1964 r. – Kodeks cywilny, t.j. Dz.U. 2020, poz. 1740 z późn. zm.","Ustawa z dnia 17 listopada 1964 r. – Kodeks postępowania cywilnego, t.j. Dz.U. 2020, poz. 1575 z późn. zm.","Ustawa z dnia 27 czerwca 1974 r. – Kodeks pracy, t.j. Dz.U. 2020, poz. 1320.","Ustawa z dnia 10 kwietnia 1997 r. – Prawo energetyczne, t.j. Dz.U. 2021, poz. 716.","Ustawa z dnia 30 sierpnia 2002 r. – Prawo o postępowaniu przed sądami administracyjnymi, t.j. Dz.U. 2019, poz. 2325 z późn. zm.","Ustawa z dnia 17 grudnia 2004 r. o odpowiedzialności za naruszenie dyscypliny finansów publicznych, t.j. Dz.U. 2021, poz. 289.","Ustawa z dnia 20 stycznia 2011 r. o odpowiedzialności majątkowej funkcjonariuszy publicznych za rażące naruszenie prawa, t.j. Dz.U. 2016, poz. 1169.","Ustawa z dnia 6 marca 2018 r. – Prawo przedsiębiorców, t.j. Dz.U. 2021, poz. 162.","Wyrok SN (7 sędziów) z 31 stycznia 1968 r., III PRN 66/67, LEX 4619.","Wyrok NSA z 23 września 1982 r., II SA 1031/82, LEX 9701.","Wyrok TK z 4 grudnia 2001 r., SK 18/00, LEX 50257.","Wyrok SN z 6 lutego 2004 r., II CK 433/02, LEX 163987.","Wyrok NSA z 31 stycznia 2006 r., I OSK 883/05, LEX 299873.","Wyrok NSA z 20 października 2006 r., II FSK 113/06, LEX 281145.","Wyrok SN z 28 marca 2007 r., II CSK 523/06, LEX 253425.","Wyrok SN z 7 października 2010 r., IV CSK 206/10, LEX 677776.","Wyrok NSA z 11 stycznia 2012 r., II GSK 1365/10, LEX 1124037.","Wyrok SN z 14 marca 2014 r., III CSK 152/13, LEX 1463869.","Wyrok SA w Warszawie z 16 września 2016 r., VI ACa 936/15, LEX 2152446.","Wyrok SN z 28 lutego 2017 r., I CSK 148/16, LEX 2294409.","Wyrok SN z 25 maja 2017 r., II CSK 584/16, LEX 2321871.","Wyrok SN z 6 lutego 2018 r., III SK 7/17, LEX 2510180.","Wyrok WSA w Olsztynie z 5 lipca 2018 r., II SA/Ol 341/18, LEX 2526243.","Wyrok SA w Krakowie z 17 lipca 2018 r., I ACa 1624/17, LEX 2563101.","Wyrok WSA we Wrocławiu z 18 września 2018 r., II SA/Wr 391/18, LEX 2571233.","Wyrok WSA w Krakowie z 8 października 2018 r., II SA/Kr 852/18, LEX 2567070.","Wyrok SN z 25 marca 2019 r., I CSK 121/18, LEX 2638615.","Uzasadnienie projektu ustawy o szczególnych zasadach odpowiedzialności funkcjonariuszy publicznych za rażące naruszenie prawa. Druk sejmowy nr 1407.","Adamiak B., Borkowski J., Kodeks postępowania administracyjnego. Komentarz, C.H. Beck, Warszawa 2019.","Bagińska E., Parchomiuk J., Odpowiedzialność odszkodowawcza w administracji, System Prawa Administracyjnego, t. 12, C.H. Beck, INP PAN, Warszawa 2016.","Bielska-Brodziak A. (red.), Odpowiedzialność majątkowa funkcjonariuszy publicznych za rażące naruszenie prawa. Komentarz, Wolters Kluwer, Warszawa 2011.","Cebera A., Odpowiedzialność odszkodowawcza za niezgodne z prawem działania organów administracji publicznej, Wolters Kluwer, Warszawa 2018.","Ciszewski J., Nazaruk P. (red.), Kodeks cywilny. Komentarz, Wolters Kluwer, Warszawa 2019.","Giętkowski R., Odpowiedzialność dyscyplinarna w prawie polskim, Wydawnictwo Uniwersytetu Gdańskiego, Gdańsk 2013.","Gregorczyk D., O rozstrzyganiu wątpliwości prawnych na korzyść strony w postępowaniu administracyjnym, \"Państwo i Prawo\" 2019, nr 8, s. 46-63.","Kidyba A. (red.), Kodeks cywilny. Komentarz. Tom III. Zobowiązania – część ogólna, Wolters Kluwer, Warszawa 2014.","Kondek J. M., Polskie uregulowanie odpowiedzialności za szkody wyrządzone przez władzę publiczną na tle regulacji Republiki Czeskiej i Wielkiej Brytanii, \"Przegląd Prawa Handlowego\" 2007, nr 4, s. 49-58.","Kościńska-Paszkowska A., Borowska K., Bolek T., Odpowiedzialność za naruszenie dyscypliny finansów publicznych. Komentarz, LexisNexis, Warszawa 2012.","Matan A., Rażące naruszenie prawa jako przesłanka odpowiedzialności majątkowej funkcjonariusza publicznego, Wolters Kluwer, Warszawa 2014.","Matuszyk K.J., Safjan M., Odpowiedzialność odszkodowawcza władzy publicznej, LexisNexis, Warszawa 2009.","Pietrzak A. (red.), Prawo przedsiębiorców. Komentarz, Wolters Kluwer, Warszawa 2019.","Rakoczy B., Ustawa o odpowiedzialności majątkowej funkcjonariuszy publicznych za rażące naruszenie prawa. Komentarz, LexisNexis, Warszawa 2012.","Robaczyński T., Gryska P., Dyscyplina finansów publicznych. Komentarz C.H. Beck, Warszawa 2006.","Wierzbowski M. (red.), Konstytucja biznesu. Komentarz, Wolters Kluwer, Warszawa 2019.","Wierzbowski M., Hauser R. (red.), Kodeks postępowania administracyjnego. Komentarz, Duże Komentarze Becka, C.H. Beck, Warszawa 2018.","Rażący [hasło], w: W. Doroszewski (red.), Słownik języka polskiego, https://sjp.pwn.pl/doroszewski/razacy;5488939. html, [dostęp 15.05.2021]."]}
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- 2021
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40. Securitised Receivables
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Paterson, Ron and Paterson, Ron
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- 1993
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41. LE DÉBAT AUTOUR DE LA REDEVABILITÉ DES NOUVEAUX ORGANISMES PUBLICS ET PARAPUBLICS DANS LES ANNÉES 1950.
- Author
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MASQUELIER, Philippe
- Abstract
Copyright of Revue Française d'Administration Publique is the property of Direction de l'Information Legale et Administrative and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2016
- Full Text
- View/download PDF
42. PRAWNE I ORGANIZACYJNE UWARUNKOWANIA SYSTEMU ODPOWIEDZIA LNOŚCI CZŁONKÓW KORPUSU SŁUŻBY CYWILNEJ W POLSCE.
- Author
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MROCZKA, Kamil
- Abstract
The main aim of this article is to present and discuss the fundamental aspects of selected types of liability of the civil service members. Responsibility, as a rule, consists of the use of punitive sanctions i.e. the penalties for violation of: the rules laid down in specific obligation‑imposing laws and regulations, the principles of community life (especially in the context of vague quantifiers like sufficiently good repute) and rules of conduct defined by the concept of dignity of the office. There is no doubt that the possibility of responsibility reflects on the performance of the civil servants. Legal regulations concerning various types of liability are therefore primarily aimed at taking care of the public interest and realization of tasks of the State in accordance with applicable laws. Under the current legal regime governing the sphere of responsibility of the members of the civil service, responsibility/liability can be divided into the following types: disciplinary, criminal, material and financial for a blatant violation of the law or a breach of public finance discipline. [ABSTRACT FROM AUTHOR]
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- 2016
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43. Conceptual Approaches in Financial Instruments Sphere.
- Author
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Covaliov-Rusu, Georgeta
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FINANCIAL instruments ,ASSETS (Accounting) ,LIABILITIES (Accounting) ,STOCKS (Finance) ,DELEGATED legislation - Abstract
The article examines the conceptual approaches in the sphere of financial instruments according to international regulations. The article analyzes the conceptual boundaries of financial instruments, their classification into financial asset, financial liability and equity instrument. An explicit illustration of how to recognize the financial asset and financial liability provides financial statement users more opportunities on how to understand the concept of financial instrument. The conclusion is that with the complex confrontation of financial instruments, a more accurate and clear accounting is needed in order to exclude the mystery witch surrounds them. [ABSTRACT FROM AUTHOR]
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- 2016
44. راتب الزوجة ومدى حقوق الزوج فیه فی میزان الفقه الإسلامی دراسة فقهیة مقارنة
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Financial liability ,media_common.quotation_subject ,Sociology ,Theology ,Alimony ,media_common - Abstract
هدفت هذه الدراسة إلى بيان حکم عمل الزوجة خارج البيت وما يترتب عليه من حصولها على راتب شهري، ومدى حق الزوج في أخذ جزء من هذا الراتب. وقد استعرض الباحث من أجل ذلک حق المرأة في العمل، وکذلک مدي حقها في اشتراط العمل أو الاستمرار فيما کانت تعمل في عقد النکاح، ومدى جواز اشتراطها أجرة عملها دون أن يکون للزوج الحق فيه، وعن مدى تأثير عمل المرأة على نفقتها من زوجها، وهل يسقط حقها في النفقة بناء على ذلک؟. وقد خلص الباحث إلى جملة من النتائج أهمها: أنه يجوز للزوجة العمل خارج البيت وفقا للضوابط الشرعية، وأنه يجوز لها أن تشترط العمل أو الاستمرار فيه إن وجد بعد الزواج، وأن لها ذمة مالية مستقلة عن زوجها؛ ومن ثم يکون لها التصرف في مالها إعطاء ومنعا طبقا للضوابط الشرعية في ذلک، وأن خروجها للعمل لا يترتب عليه سقوط نفقتها إلا إذا کان العمل دون اشتراط سابق، أو کان دون إذن من زوجها، وأنه لا حرج في أخذ الزوج جزء من راتب زوجته بشرط أن يکون عن طيب نفس منها، ويکون من باب التعاون في الإنفاق على حاجات الأسرة. الکلمات المفتاحية: الحق، عمل الزوجة، النفقة، الذمة المالية، الراتب. Summary This study aimed to explain the ruling of a wife working outside the home and the consequent of her receiving a monthly salary, and the extent of the husband's right to take part of this salary. For this purpose, the researcher reviewed the woman’s right to work, as well as the extent of her right to require work or continue with what she was working in the marriage contract, and the extent to which she may be required to pay her work fee without the husband having the right to it, and about the extent of the impact of the woman’s work on her spending from her husband. Her right to alimony accordingly? The researcher concluded a set of results, the most important of which are that the wife may work outside the home in accordance with the legal controls, and that it is permissible for her to require or continue to work if it exists after marriage, and that she has a financial liability independent of her husband; and then she has to dispose of her money for giving and forbidding According to the legal controls on that, and her exit to work does not result in her expense falling unless the work is without a pre-requisite. Or it was without the permission of her husband, and there is nothing wrong with the husband taking part of his wife's salary, provided that he is in the same kind as her, and it is in order to cooperate in spending on the needs of the family. Key words: right, wife's work, alimony, financial liability, salary.
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- 2019
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45. PPP Renegotiation Framework based on Equivalent NPV Constraint in the Case of BOT Project: Incheon Airport Highway, South Korea
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Dong Hun Kang, Deog Sang Bae, and Ivan Damnjanoic
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Finance ,Government ,business.industry ,Liability ,0211 other engineering and technologies ,Subsidy ,02 engineering and technology ,Private sector ,Financial liability ,021105 building & construction ,Revenue ,Business ,Constraint (mathematics) ,021101 geological & geomatics engineering ,Civil and Structural Engineering - Abstract
The contractual type of Build-Operate-Transfer (BOT) is becoming a more common delivery method of Public-Private Partnerships (PPP) for infrastructure projects. However, their implementation is not seamless due to a number of factors including uncertainty in future demand, which discourages participation of private investors. In response, governments often provide Minimum Revenue Guarantee (MRG) which is a contractual clause that can be invoked if project revenue falls below the guarantee threshold. While MRG does not provide an upfront subsidy such as a grant, it exposes the governments to significant financial liability. In 2001, the South Korean government partnered with a consortium of private investors to deliver the Incheon Airport Highway using the BOT framework. The MRG clause was also an integral part of the BOT contract with the total net additional liability to the government exceeding $1.5 billion. This case study paper presents a renegotiation framework that is based on the equivalent NPV constraint condition. The implementation results show that the partners can find a set of alternative solutions that reduce government financial exposure while maintaining the private sector’s NPV.
- Published
- 2019
- Full Text
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46. FINANCIAL LIABILITY AS A CATEGORY OF FINANCIAL LAW
- Author
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Yuliia Romaniuk
- Subjects
Financial liability ,business.industry ,Accounting ,business - Published
- 2019
- Full Text
- View/download PDF
47. FİNANSMANI İDARE BÜTÇESİNDEN YAPILAN KAMU ALIMLARINDA YASAK FİİL VE DAVRANIŞLARA KARŞI MALİ YAPTIRIMIN ÖNEMİ VE ETKİNLİĞİ ÜZERİNE BİR ÖNERİ.
- Author
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AKSOY, Mehmet
- Abstract
Depending upon the increase in public services, public procurement consisting of public goods, services and works contracts is also increasing. This increase requiring further use of public funds demonstrates the importance of public procurements in the economy. Public procurements which possess a certain share in the GDP can be used as a political means in economic, financial and social fields. The system in public procurements which have a big importance in the economic field, is provided via the Public Procurement Law numbered 4734 and the secondary legislation. Legal provisions which are implemented via procurement legislation have the functions of site grading, arbitration and dissuasiveness. In order to prevent the derangement of procurement system, it is forbidden for the participants of the contracts to act divergently from the Law. By implementing administrative, penal and financial sanctions to those who act divergently, procurement system and its sustainability are tried to be preserved. It is stated that the effectiveness of financial sanctions which are estimated to be the most effective among others, is decreased because of legal gaps and its dissuasive effect is decreasing towards the prevention of forbidden acts. This article focuses on the solution offers which can be made in order to increase the dissuasive effect of financial sanctions and to remove the legal gap decreasing this effect . [ABSTRACT FROM AUTHOR]
- Published
- 2015
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- View/download PDF
48. ВОПРОСЫ РАЗВИТИЯ ЭЛЕКТРОННОЙ БАНКОВСКОЙ ДЕЯТЕЛЬНОСТИ В РОССИИ
- Subjects
blockchain ,онлайн-банкинг ,финансовое обязательство ,online banking ,financial liability ,правовые риски ,блокчейн ,legal risks - Abstract
Анализ развития онлайн-банкинга позволяет сделать вывод о его возрастающей роли в обеспечении стабильности осуществления предпринимательской деятельности в период кризисных явлений в экономике. Вместе с тем автор обращает внимание на то обстоятельство, что электронная банковская деятельность в России сталкивается с рядом проблем, базовые из которых обозначены в статье. Проведя их исследование, автор предлагает основные направления их решения., Analysis of the development of online banking allows us to conclude that it has an increasing role in ensuring the stability of business activities during the economic crisis. At the same time, the author draws attention to the fact that electronic banking activity in Russia faces a number of problems, the basic ones of which are indicated in the article. After conducting their research, the author offers the main directions of their solution.
- Published
- 2021
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49. Imperfect and variable production cost in three-layer supply chain system incorporating deterioration and screening effect
- Author
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G. S. Mahapatra and Sudip Adak
- Subjects
Financial liability ,Production cost ,Supply chain ,Demand rate ,General Engineering ,Market system ,Holding cost ,Imperfect ,Business ,Industrial organization ,Profit (economics) - Abstract
This paper develops a three-layer supply chain for defective and non-defective types of produced items by supplier and manufacturer. The condition of the chain that without any financial liability on the manufacturer, defective items will be sent back to the supplier after screening. In the subsequent stage, the retailer accepts the non-defective items produced by the manufacturer after the screening and sends back the defective items to the manufacturer. Hence the retailer receives the perfect quality items for selling to the customers, but the retailer considers the effect of the deterioration of items. This model also considers the impact of several business strategies such as; optimal order size of raw materials, production rate, unit production cost, idle time costs of the supplier, and manufacturer in a collaborative marketing system, etc. to determine the optimum average profit of the integrated model. This study discusses the selling price of the retailer, demand rate of the customer, purchase cost of supplier and holding cost, which can be a significant breakthrough in expanding the profit of the business in real terms. Numerical example and sensitivity analysis are presented to illustrate the phenomenon of theoretical study and demonstrate the managerial implication of the model.
- Published
- 2020
- Full Text
- View/download PDF
50. Benefits of Cochlear Implants in Children with Hearing impairment : Parental Perspectives from Tertiary Care Hospitals in Tamilnadu
- Author
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Shankar S and Dawson Gladys Prathiba
- Subjects
medicine.medical_specialty ,Government ,business.industry ,education.educational_degree ,Public Health, Environmental and Occupational Health ,Tertiary care ,Habilitation ,Financial liability ,Family medicine ,Medicine ,business ,Post implantation ,Cochlear implantation ,education ,Pre and post - Abstract
Aim: The current study explores the benefits in children with cochlear implants (CI) from the parentalperspective. The objective is to understand the concerns of parents in order to plan appropriaterecommendations for habilitation and educational programs.Method: Fifty-three parents of children with CI completed the questionnaire titled, “Parental Perspectiveson CI”. The questionnaire consisted of 106 statements with 10 subsections that analyse the different aspectsrelated to the pre and post –implantation process.Results: The study reported that parents are satisfied with the overall development of the child. However,they expressed significant concerns regarding recurring cost of the implant, distance, travel and also thefuture of the child with CI.Conclusion: Parents recognize that CI has made an overall positive impact on their children. They alsorecognize CI as a heavy financial liability post implantation that may not allow children to obtain theoptimal benefit. The study also indicated that the government should initiate financial policies to provide thenecessary support for habilitation and equipment maintenance
- Published
- 2020
- Full Text
- View/download PDF
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