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The article presents studies related to the practical use of metallurgical slags by Limited Liability Partnership (LLP) "Casting", Limited Liability Partnership "Kazakhstan Steel Production-steel" in the production of building products. The process of preparation and experiments to determine the strength of control samples, full-scale tests of building products are shown. The relevance of the study lies in the fact that the technological process of production of building products involves technogenic waste that cannot be used in the process of metal production, which makes it possible to improve the ecological background in the region, as well as promising opportunities for obtaining raw materials used as ingredients of concrete mixtures. The presented practical implementation of the automation of the process of adding fillers (technogenic raw materials) in the preparation of a concrete mix allows increasing the efficiency and productivity of the production of building products. The article will be useful to everyone who conducts research in the field of recycling of industrial waste from metallurgy, as well as commercial use. [ABSTRACT FROM AUTHOR]

An increased intensity of agricultural mineral fertilizers' use to raise crop yields has disrupted the soil's natural balance. Researchers worldwide continually analyze biological factors in farming systems as a transitional stage to organic farming to increase soil fertility. The presented study pursued evaluating the effect of organic products on the yield and quality indicators of chickpeas in the continental climate of the Kostanay Region, Republic of Kazakhstan. In this study, the chickpea (Cicer arietinum L.) cultivar Yubileinyi, sown with four variants, used various biological preparations and a control (pure sowing). The plant samples' analysis ensued in the laboratory of the State Institution Republican Scientific and Methodological Center of Agrochemical Service, with the field experiments established in the Zarechnoye Agricultural Experimental Station Limited Liability Partnership. The object of the study was the cultivar. During the probe period, the experimental site climate had a continental characteristic, meteorological conditions were arid, and the hydrothermal coefficient was 1.0. Based on various experiment variants and the biological preparations, chickpea grain yield ranged from 8,740 to 13,699 kg ha-1 compared with the control treatment (7,980 kg ha-1). The chickpea's quality indicators also showed improvements, and the grains harvested from one hectare contained 245.6 kg of protein and 62.4 kg of carbohydrates. The significant yield improvement in chickpeas was due to increased organic active substances in the different preparations used during the study. [ABSTRACT FROM AUTHOR]

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Copyright of FinanzRundschau is the property of De Gruyter 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.)

A high-quality feed base is a must to ensure the growing of numerous animals via selecting promising high-yielding crops that can provide livestock with feeds at the entire production stage. This study purposed to develop new technologies for reinstating a balanced use of pastures in Kazakhstan's steppe and forest-steppe zones. Several investigations succeeded in 2019-2022 at the Service-ZHARS Limited Liability Partnership (LLP) production fields of District Kyzylzhar, North Kazakhstan. Five chosen pasture combinations created multifactor pasture lands, as follows: common alfalfa + Festulolium; awnless brome + yellow sweet clover; common alfalfa + pasture ryegrass + Festulolium; white sweet clover + awnless brome + Timothy grass, and sainfoin + Festulolium + pasture ryegrass + Timothy grass. For haymaking and pasture chain construction, the following grass combinations selected comprised two-pasture grasses (previous years' brome and Timothy grass + common alfalfa + sainfoin) and seven hay grasses (vetch + oats, Sudan grass, sorghum-Sudan grass hybrid + sorghum, corn for silage, sorghum, peas + oats + barley + wheat, and peas). The use of droughtresistant legumes, cereals, and arable crops and their mixtures positively impacted intensifying the feed base and reducing the pasture areas' degradation. Thus, in the first experiment, the green mass collection was higher than 3.33 t ha-1, while in the second one, it was below 4.75 t ha-1, which fully bestowed the physiological needs of animals. The species diversity of pasture vegetation has improved because of beans' inclusion, possibly enhancing the protein ratio in green feed and hay as the main component of the farm animals' diet. [ABSTRACT FROM AUTHOR]

Objective: In this work, the effect of probiotics on the state of the microbial background of the livestock building, on the state of udder teats, and on the prevalence of latent mastitis was investigated. Long-term use of the consortium has bactericidal activity against all cultures studied, especially the causative agent of mastitis, Staphylococcus aureus, except Proteus mirabilis, Proteus vulgaris, and Escherichia coli. Materials and Methods: The washes from animal housings and milk samples were collected from the dairy farms “Astana-Onim” Joint Stock Company and “Rodina” Limited Liability Partnership (Kazakhstan). The cleaning solutions and probiotic agents were applied directly to the udder teats of cows before and after milking. Diagnosis of subclinical mastitis was performed using the Kenotest rapid mastitis test. Directly counting the number of somatic cells in the collected milk samples from each cow was performed on a somatic cell counter. Results: Pathogenic microorganisms, including S. aureus bacteria (50% of samples) and bacteria of the E. coli group, Enterobacter aerogenes, and P. mirabilis (36% of samples), were detected on the udder skin and milk wipes. Using a consortium of probiotic microorganisms positively affects the mammary gland more quickly than using mastitis prevention agents alone. Probiotic use for a month resulted in a significant improvement in udder teat condition, with 60.7% of teats showing normal physiological reaction to milking, a decrease in complicated hyperkeratosis, and an increase in uncomplicated mastitis. The studies showed that in the experimental group, there was a 1.5-fold reduction in the number of cows with clinically pronounced mastitis. The experimental group showed no significant changes in the number of animals with high somatic cell levels before and after the study, while the control group without probiotics had a significant increase in diseased animals after 1 month. Conclusion: The use of a probiotic consortium has shown promising results in reducing the incidence of mastitis and improving milk quality in cows. [ABSTRACT FROM AUTHOR]

This work examines the essence of the company's financial security. It is noted that the financial security of the enterprise covers a complex of the most important financial indicators that reflect stable financial and economic activity, the company's development and competitiveness. The constituent elements of security and the main factors of influence are characterized, which include the analysis of external and internal threats and risks of business activity, as well as the strengths and weaknesses of the enterprise, an analysis of the company was carried out using the SWOT analysis method, using the example of the limited liability company «Uniplyt» (in hereinafter «Uniplyt» LLC), engaged in the production of woodworking products, fiberboard, plywood, lumber. The influence of state regulation on the financial security of enterprises is characterized, and the experience of Ukraine regarding financial security during the period of martial law is presented. The step-bystep analysis of the level of financial security at the researched enterprise was determined, with the help of which it is possible to exercise control over the enterprise's activities and to carry out constant monitoring of internal and external threats. The methods of determining the level of financial security of the enterprise, which are used to evaluate it, financial stability and the level of financial potential of business entities are highlighted. In particular, they include: methods of integral assessment of the company's financial security, methods of indicator assessment of the company's financial security, and methods of assessing the company's financial security based on bankruptcy analysis. Methods for assessing financial security by determining the level of probability of bankruptcy of the enterprise according to the models of such scientists as Tereshchenko and Altman were studied. Based on the calculated models for determining the probability of bankruptcy, we present matrices for the analysis of financial stability and financial potential. The strengths and weaknesses of the company's activity were identified and measures were proposed to improve the work of Uniplyt LLC. A forecast of the company's activity and suggestions for improving its activity for further development and profit growth are presented. [ABSTRACT FROM AUTHOR]

The article offers information about the fundamental principles of partnership law and their impact on tax incomes, some interesting aspects of partnerships such as the concept of a partnership of trusts, limited partnerships, the use of service trusts by partnerships, no goodwill partnerships, and professional standards and regulations.

This article questions whether the limited liability partnership form which was introduced in Nigeria in 2020 is set to displace the private company as the legal form of choice for small businesses and owner-managed entities. It compares the legal provisions relating to the private company and the limited liability partnership as provided for under the Companies and Allied Matters Act 2020, and highlights their relative strengths and weaknesses. It notes that while the attractions of the limited liability partnership are significant, recent reforms of the private company may have also positioned that form to be relevant and equally appealing to small businesses. It concludes that while the limited liability partnership will be highly appealing to professional partnerships in Nigeria, the private company would continue to remain relevant for some time to come particularly as it is now possible for sole proprietors to trade under that form as one-man companies. [ABSTRACT FROM AUTHOR]

The convocation of members' meetings is regulated explicitly in article 617 of TCC. Accordingly, the managing directors convene the members' meetings (TCC 617/1). Provisions regarding the corporations on the convocation also apply to limited liability companies by analogy (TCC 617/3). Therefore, if there is more than one director, the convocation decision is made in accordance with the decision-making principles of the board (TCC 624/3). On the other hand, according to article 624/2 of TCC, "The chairman or sole managing director is also authorized to make all explanations and announcements, unless a decision is taken in a different direction at the members' meeting or a different regulation is foreseen in the articles of incorporation, as in the case of convocation and the conduct of members' meeting." The present study discusses whether the chairman is entitled by article 624/2 of TCC to make a convocation decision. If not, what are the scope and the nature of power given to the chairman by this provision? Moreover, it is also discussed whether the chairman can be entitled to decide on convocation with the articles of incorporation in the context of the delegation of power and the principles of mandatory provisions. [ABSTRACT FROM AUTHOR]

Purpose: This paper analyses the effect of a particular Active Labour Market Policy, the hiring incentives, on firms hiring policies. The effects of a programme on firms' behaviour have in fact rarely been evaluated. Design/methodology/approach: The analysis is based on micro-data drawn from Rilevazione su Imprese Lavoro (RIL), conducted by Inapp in 2010, 2015 and 2018 on a representative sample of limited liability and partnership firms. The authors apply a policy evaluation framework to investigate the impact of the use of incentives in the short run. The authors infer the counterfactual policy scenario thanks to a survey question that asks about firms' behaviour in the absence of the incentives. The authors also control for firms' unobserved heterogeneity, including firm's fixed effects, and endogeneity issues, estimating a differences-in-differences model that exploit the longitudinal component of the RIL survey. Findings: The authors find that the use of at least one incentive scheme in 2017 is associated with an increase in the share of newly hired of about 0.07 percentage point in the short run. Moreover, hiring incentives have a small positive relationship with the share of both young workers and temporary contracts. Finally, these results are robust to endogeneity issues. Originality/value: The analysis provides an updated evaluation of the effectiveness of hiring incentives in Italy by focusing on firms' behaviour rather than on the evolution of individual employment. It identifies the impact by using a rich set of econometric methods as well as counterfactual analysis. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this study is to investigate the relationship between characteristics of information communication technology (ICT, adoption, confidence, competency and training) and auditing practices. The paper further explained the significance of the auditing practices, evaluated the relationship between ICT characteristics (adoption, confidence, competency, training) and auditing practices. Design/methodology/approach: The study adopts a quantitative approach, where a set of questionnaires was developed by making necessary adaptations to available scales/items. Data were collected from practicing chartered accountants in Kerala targeting 89 respondents from various professional auditing firms. The results were analyzed using Statistical Package for the Social Sciences and structural equation modelling-partial least squares statistical tools. Findings: The findings confirmed that there is a positive relationship between three components of ICT factors on audit practice, namely, ICT adoption, ICT competency and ICT training, whereas the factor, ICT confidence has a negative relationship with audit practice. Thus, the availability of ICT-competent staff, their practical ICT knowledge, sufficient and adequate ICT training assist audit firms from doing audit by implementing customized audit software for audit practice. Research limitations/implications: A limitation of the study is that limited variables of ICT on audit practice are taken in the model. Refinement of the model and the variables (such as ICT challenges), ICT perceived benefits and the unified theory of acceptance and use of technology (UTAUT) model used provide an opportunity for future research. Practical implications: The barriers facing by non-big four audit firms (especially sole proprietorship and limited liability partnership firms) faces ICT challenges requires intense management interventions to be self-equipped for the current information technology (IT) world and to facilitate and to ensure fairness of financial statements to the stakeholders that strongly links auditors advance IT skills and available firms resources to investment and adopt audit software for the benefits of the audit firms. Originality/value: The paper upstretched some of the ICT challenges that will assist as points, which have been helpful for future researchers, and have provided accounting and auditing professionals, auditing professional institutions and their management, government, tax officials, policy makers, auditing software vendors and other stakeholders the bases for encouraging ICT adoption. [ABSTRACT FROM AUTHOR]

This legislative note examines the recent regulatory changes that were introduced on 6 April 2022, and which consequently affect the Companies Act 2006 and the Limited Liability Partnerships (Account and Audit) (Application of Companies Act 2006) Regulations 2008. The amendments mean that companies and limited liability partnerships (LLPs) that fall within the regulations' scope must now disclose their climate change risks and opportunities. It is submitted in this work that these amendments are a step in the right direction for 'environment social governance' (ESG) in the private sector. Indeed, the need to report on climate change risk is likely to drive the appetite of affected businesses to develop their ESG programmes within their overall risk management frameworks. Together with this intrinsic impact, the changes are also likely to increase ESG and CSR within the markets more broadly. [ABSTRACT FROM AUTHOR]

It follows that the acquisition of a non-UK company that has a UK subsidiary is also a qualifying acquisition and so caught by the Act. If the non-UK target entity has a UK hub which acts as an exporter of goods supplied by the non-UK target entity, this might not be a qualifying acquisition. I. Description of the Act The United Kingdom introduced a new regime, from 4 January 2022, that gives the UK government the ability to "call in" for review on national security grounds transactions in any sector of the economy. Keywords: UK; National Security and Investment Act 2021; CMA EN UK National Security and Investment Act 2021 CMA 271 277 7 10/07/22 20220701 NES 220701 The National Security and Investment Act 2021 (the Act)[1] received significant attention by lawyers prior to the date when the mandatory filing regime under the Act took effect on 4 January 2022. [Extracted from the article]

The article discusses the common law in respect of its practical workings with Scots property law's status as Civilian is relevance in the context of Mixed Legal System. Topics include legal systems recognize the advantages of a form of non-possessory security over a changing class of property akin to a floating charge; and Scots law is offering a cautionary tale regarding the problems of integrating a novel security right into existing laws of property, debt and insolvency.

The article presents an interview with Chris Cook. He discussed what he calls‘mutual credit clubs' to be especially intriguing. He discussed distinction for business world depends upon the granular nature of numbers and codes. He also described NewClear was a global framework or platform by which mutual agreement enabled transactions to be validated and confirmed.

The United Arab Emirates (UAE) has assumed a leading role in attracting foreign investments in the region through the implementation of the Foreign Direct Investment Law of 2018 (FDI Law). The goal of the FDI Law is to create a pathway and framework that would enable 100 percent foreign ownership of UAE limited liability companies beyond the allowed 49 percent cap in mainland UAE. The efforts have been bolstered by the latest FDI Decree that offers full foreign ownership to businesses in the UAE, except 'strategic impact' activities. Therefore, the purpose of this article is to explore the potential impact of the FDI Decree on inflows of foreign investments into the UAE. The article also examines the persisting question about the legal validity and enforceability of side agreements. Preliminary findings have shown that the FDI Decree is a significant step towards the liberation and modernization of the UAE foreign investment landscape. The new regime will certainly spur inbound flows of foreign investments into the UAE. However, it is still too early to ascertain the extent of the Decree in encouraging greater foreign investment and ultimately diversifying the UAE economy. Additionally, concerns over the legal validity and enforceability of side agreements will persist under the new regime pending the release of the Strategic Impact List. A major issue is the uncertainty surrounding the proactive implementation of the Anti-Fronting Law, which prohibits side agreements with UAE nationals. The future of the Anti-Fronting Law is critical, considering that limiting or prohibiting side agreements will undermine the UAE's quest for liberalization and modernization. Foreign investors must now develop future-proofing actions to take advantage of the new law. Ultimately, foreign investors will have the final word after the full implementation of the FDI Decree. [ABSTRACT FROM AUTHOR]

The article examines vicarious supervisory liability in a limited liability partnership, limited liability company, and corporation in the U.S. It explores the inconsistencies in whether, or how, states apply vicarious supervisory liability, and inconsistencies within the same state as to how the exception applies to a corporation. The common versions of vicarious supervisory liability are discussed.

Delaware statutory trusts, limited liability companies, and limited partnerships can form separate series of assets that, if certain statutory requirements are met, cannot be reached by creditors of the entity as a whole or of any other series. Recently, many practitioners and commentators have been concerned that such series may not be among the entities falling under the UCC’s definition of “person” and thus may fall outside the realm of potential “debtors” for purposes of Article 9 of the UCC. This article reviews the series provisions in the acts governing Delaware statutory trusts, limited liability companies, and limited partnerships, and provides a framework for analyzing questions regarding the perfection of security interests in the assets of a series. [ABSTRACT FROM AUTHOR]

A recent Tax Court decision with respect to the tax treatment of the grant, ownership, vesting, and forfeiture of a compensatory capital interest in a partnership has brought further clarification to this area of the tax law. Based on the tax principles articulated in this decision, it is important that financial service professionals differentiate between a profits interest and a capital interest. Even if a compensatory capital interest is granted, the recognition of income is deferred until the interest becomes vested unless the recipient makes a Section 83(b) election. Until a capital interest is vested, no undistributed income will be allocated to the holder of the interest. And finally, from a planning perspective, a partnership should make sure that it is granting a profits interest to a service provider unless there is a clear intent to provide a capital interest. [ABSTRACT FROM AUTHOR]

Skidmore, Owings & Merrill Limited Liability Partnership as one of the best 'localized' overseas design companies in China, has participated in more than ten large-scale urban design projects in Wuhan, which has greatly changed the urban image and architectural style of Wuhan. Its space model of 'grid road system + high-rise building' replaces the traditional urban pattern of 'street + residence', causing huge cultural conflicts and historical rupture. Based on the planning of Wuhan Hanzheng street as an example, this paper attempts to uncover the cause of formation, the motivation mechanism of 'grid road system + high-rise buildings' space model, and to explore how Chinese cities realize the urban modernization with Chinese characteristics. [ABSTRACT FROM AUTHOR]

This study investigates the consequences of an audit firm switching its organizational structure from an unlimited liability general partnership (GP) to a limited liability partnership (LLP). We do this by taking advantage of a unique characteristic of audit practice in Japan, whereby audit firms conventionally assign two or more signing partners for each audit engagement, and the data for audit fees and the composition of the engagement team are also available. The empirical results show that the number of signing partners decreases whereas audit fees increase after audit firms switch from a GP to an LLP. In addition, the number of experienced staff with CPA licenses assigned to an audit engagement increases after the organizational structure change. Finally, we identify no consequences for measures used in prior studies to proxy for audit quality after audit firms switch to an LLP. [ABSTRACT FROM AUTHOR]

There is a split of judicial authority on whether limited liability applies when the creditor is a partner of a limited liability partnership. The New York Court of Appeals narrowly interpreted the partnership statute and denied the applicability, but the California Court of Appeals upheld it. The difference has been overlooked by the legal and business communities. This paper shows that the narrow interpretation is inconsistent with the legislative intent, laden with procedural obstacles in enforcement, and inharmonious with settled legal doctrines and tenets of law-making. [ABSTRACT FROM AUTHOR]

The date on which that transitional provision expires is amended from 31 March 2021 to 31 December 2021.SITBDRecognised Auction Platforms (Amendment and Miscellaneous Provisions) Regulations 2021 (SI 2021 Draft)These Regulations amend financial services legislation relating to the auctioning of emissions allowances, to ensure that the rules which applied to the auctioning of emissions allowances created as part of the EU Emissions Trading Scheme will continue to work in the UK in relation to the auctioning of allowances created under the UK Emissions Trading Scheme established under the Greenhouse Gas Emissions Trading Scheme Order 2020.SSI29 January 2021Single Use Carrier Bags Charge (Coronavirus) (Scotland) Amendment Regulations 2021 (SSI 2021/53)These Regulations amend the Single Use Carrier Bags Charge (Scotland) Regulations 2014 Regulation 7(2) by replacing the date on which the provision ceases to have effect with 31 May 2021. The local authority's screening officer concluded that no environmental impact assessment (EIA) was necessary, as the development was not EIA development within the Town and Country Planning (Environmental Impact Assessment) Regulations 2017 Regulation 3, not being likely to have significant environmental effects. [Extracted from the article]