Legal aspects of accounting: theoretical foundations and practical implementation

2019 ◽  
Author(s):  
Марина Акатьева ◽  
Marina Akateva
Keyword(s):  
Legal Aspects ◽  
Essential Elements ◽  
Economic Life ◽  
Practical Implementation ◽  
Legal Analysis ◽  
The Rule Of Law ◽  
Legal Nature ◽  
Economic Profile ◽  
The Impact ◽  
Theoretical Foundations

This monographic study is devoted to one of the most pressing problems of the rule of law - to determine the nature and forms of interaction of accounting and legal aspects in the accounting of economic entities. The essential elements of accounting and its methodology, the features of legal analysis of the facts of economic life, the specifics of the practical implementation of professional competences of accounting and legal nature are considered. Considerable attention is paid to determining the impact of risks on the implementation of accounting, its organization and improvement. For researchers, specialists of accounting and economic profile, other specialists, as well as graduate students and students.

scholarly journals Comparative Legal Analysis of the Systems of Executive Power in Russia and Japan

2020 ◽  
Vol 15 (9) ◽  
pp. 195-205
Author(s):  
A. A. Vayno
Keyword(s):  
Power Systems ◽  
Legal Aspects ◽  
Executive Power ◽  
Primary Role ◽  
Legal Analysis ◽  
Head Of State ◽  
Significant Difference ◽  
Legal Nature ◽  
Statics And Dynamics ◽  
The Difference

The paper is devoted to the comparative legal aspects of the study of executive power systems in Russia and Japan. These states, despite the significant difference in both the political and legal historical path and modern forms of government and state structure, have a number of common constitutional and legal features. Both countries have chosen a legal strategy aimed at the full-fledged building of a democratic rule of law. Comparison of executive-power systems reveals both serious similarities and significant differences in the statics and dynamics of their daily functioning. If in Russia ministers perform rather an administrative and managerial function and are actually deprived of many of their own political prerogatives, in Japan the top officials of ministries are, as a rule, public politicians. The difference also lies in the procedure for appointing heads of executive departments — in Russia in this process, the primary role is assigned to the personal will of the elected head of state, in Japan — to the collective will of the elite, self-organizing and legitimized through parliamentary elections. At the same time, a number of common features correspond to the governments of these countries, both in terms of their legal nature and in terms of their functions. These circumstances indicate the need to intensify comparative legal research in this direction in order to clarify questions about the further expediency of the mutual reception of norms and institutions related to the corresponding public law orders.

scholarly journals Sexual Consent as Voluntary Agreement: Tales of “Seduction” or Questions of Law?

2013 ◽  
Vol 16 (1) ◽  
pp. 143-201 ◽  
Author(s):  
Lucinda Vandervort
Keyword(s):  
Legal Reasoning ◽  
Decision Makers ◽  
Sexual Consent ◽  
Legal Analysis ◽  
Voluntary Agreement ◽  
The Rule Of Law ◽  
Trial Judges ◽  
Stranger Danger ◽  
The Impact ◽  
Affirmative Consent

This article proposes a rigorous method to map the law on to the facts in the legal analysis of sexual consent using a series of mandatory questions of law designed to eliminate the legal errors often made by decision makers who routinely rely on personal beliefs about and attitudes toward “normal sexual behavior” in screening and deciding cases. In Canada, sexual consent is affirmative consent, the communication by words or conduct of “voluntary agreement” to a specific sexual activity, with a specific person. As in many jurisdictions, however, the sexual assault laws are often not enforced. Reporting is lowest and non-enforcement highest in cases involving the most common type of assailants, those who are not strangers but instead persons the complainant knows, often quite well—acquaintances, supervisors or coworkers, and family members. Reliance on popular narratives about “seduction” and “stranger-danger” leads complainants, police, prosecutors, lawyers, and trial judges to truncate legal analysis of the facts and leap to erroneous conclusions about consent. Wrongful convictions and perverse acquittals, questionable plea bargains and ill-considered decisions not to charge, result. This proposal is designed to curtail the impact of prejudgments, assumptions, and biases in legal reasoning about voluntariness and affirmative agreement and to produce decisions that are legally sound, based on the application of the rule of law to the material facts. Law has long had better tools than the age-old and popular tales of “ravishment” and “seduction.” Those tools can and should be used.

scholarly journals Economic and legal aspects of transportation of cargo in Ukraine in the conditions of Euro integration

2019 ◽  
Vol 67 ◽  
pp. 03001
Author(s):  
Nadiia Bocharova ◽  
Victor Popov ◽  
Evheniia Tupytska
Keyword(s):  
Economic Efficiency ◽  
Legal Aspects ◽  
Economic Relations ◽  
Cargo Handling ◽  
European Experience ◽  
Legal Nature ◽  
The Impact ◽  
Statistical Indicators ◽  
Economic Expediency ◽  
The Eu

The article is devoted to the study of legal and economic relations that arise in the field of cargo transportation, in particular, their transshipment and legal grounds for its implementation. The article analyzes the legal nature of cargo handling in both the technological process and civil law services. It is determined that transshipment is a separate technological operation in the course of transportation and has its own basis for implementation, which serves as an agreement and therefore confirms and ensures the existence of a legal relationship between individual actors in economic turnover. The authors list the criteria for the economic efficiency of cargo handling, including delivery of cargo to the area where there are no certain types of transport; economic expediency of certain types of transport; and speeding up the delivery process. The European experience in using the cargo handling operation, the basis of the activity of logistic cents and the purpose of their functioning are analyzed. The statistical indicators of economic efficiency in the EU member countries are determined. The authors draw conclusions on the impact of European integration processes on the Ukrainian economy, in particular on the development of the logistics sector.

scholarly journals Questions of the legal nature of the Minsk agreements (international legal analysis)

2020 ◽  
Vol 79 (4) ◽  
pp. 20-25
Author(s):  
В. В. Марков ◽  
А. В. Войціховський
Keyword(s):  
Legal Aspects ◽  
Legal Analysis ◽  
Military Conflict ◽  
Legal Documents ◽  
Legal Nature ◽  
Peace And Security ◽  
International Rights ◽  
Hybrid War ◽  
Correct Understanding ◽  
The Military

The importance of the Minsk agreements in resolving the conflict and the fact that they are the only agreed basis for achieving peace in eastern Ukraine has been repeatedly stated by world leaders and leaders of international intergovernmental organizations (primarily the UN, OSCE, EU, NATO, etc.). This fact determines the high importance of the processes taking place in the field of peaceful resolution of the conflict in eastern Ukraine. The relevance of the chosen research topic is due to the fact that the process of resolving the military conflict in Ukraine in the context of establishing stable peace and security in the east, as well as returning the occupied territories of Donbass to Ukrainian control is given much attention by political leadership scientific environment and the average population. In addition, the implementation of the Minsk Agreements was discussed at various international official meetings at the highest political level with the participation of the Ukrainian side. For Ukraine, which in the framework of the «hybrid war» faced such factors as the temporary occupation of the territory of Ukraine by the Russian Federation, issues of peace and security in the east of the state have become extremely important. As a result, legal scholars are increasingly questioning the legal nature of the Minsk agreements themselves, as well as the nature of the parties’ international rights and obligations. The article examines the international legal aspects of clarifying the legal nature of the Minsk agreements. The parties’ different understanding of the Minsk agreements on their legal nature is analyzed, the possible legal consequences in case of non-compliance with these international legal documents are determined, and the role and place of the Minsk agreements in the process of peaceful settlement of the conflict in eastern Ukraine are clarified. Scientifically substantiated conclusions on the correct understanding and interpretation of the Minsk Agreements as a specific type of international legal documents are provided.

scholarly journals Trends in the development of civil policy in Ukraine in the context of European integration: comparative legal aspect

2021 ◽  
Vol 7 (3C) ◽  
pp. 381-393
Author(s):  
Nataliya O. Davydova ◽  
Iuliia Baieva ◽  
Svitlana Miserzhy ◽  
Yevgen Pereguda ◽  
Valentina L. Zgurska
Keyword(s):  
European Integration ◽  
Systematic Approach ◽  
Legal Aspect ◽  
Legal Aspects ◽  
Methodological Framework ◽  
Public Interests ◽  
Legal Nature ◽  
Legislative Support ◽  
Definition Of ◽  
The Impact

The main reasons for the study were the problems associated with the definition of the legal nature of the legal category of “civic policy”; imperfect tools and procedures for its implementation. Objective: the formation of trends in the development of civic policy in the context of European integration processes in Ukraine. The rationale of the scientific research is due to the need to apply the theoretical and methodological framework, namely: systematic approach, dialectical, formal-logical, and comparative-legal methods. The results of the study: the legal aspects of the scientific formulation of the term “civil policy” are considered; the goals of civil policy are defined; the proposals with the current legislation of Ukraine and considering development trends in the adoption of national and international acts in the relevant area are characterized; the impact of international legal means to ensure property / non-property, private / public interests in the field of civil policy is established. It is proved that the problem requires further scientific and legislative support to protect the rights.

Harmonisasi terhadap Peraturan Daerah No. 14 Tahun 2006 tentang Pengelolaan Pelestarian Kawasan Konservasi Laut Daerah dalam Perlindungan Pulau Pariwisata Kabupaten Indramayu

2019 ◽  
Vol 1 (2) ◽  
pp. 142
Author(s):  
Saiful Kholik ◽  
Imas Khaeriyah
Keyword(s):  
Rule Of Law ◽  
Local Governments ◽  
Environmental Law ◽  
Policy Formulation ◽  
Marine Conservation ◽  
Environmental Damage ◽  
Conservation Area ◽  
The Rule Of Law ◽  
The Government ◽  
The Impact

Inconsistency Regional Regulation No.14 of 2006 about marine conservation area of the island of Biawak, Gososng, which Cendekian provides protection but in fact failed to provide protection as evidenced by dredging island sandbar and cendekian conducted PT.Pertamina UP VI Balongan INDRAMAYU. The problem in this research How Formulation Policy Act No. 10 Year 2009 on the Indonesian Tourism with the Indramayu Regional Regulation No. 14 of 2006 regarding marine conservation area of the island of Biawak, Gososng, Cendekian And How Harmonization Act No. 10 of 2009 with the Indramayu Regional Regulation No. 14 of 2006 regarding formulation Act No. 10 Year 2009 on the Indonesian Tourism with the Indramayu Regional Regulation No. 14 of 2006 about marine conservation area of the island of Biawak, Gososng, Cendekian, the purpose of this research to understand and analyze the extent to which policy The findings of the community or field of law local governments about the environmental damage done by companies or individuals are not equal accordance with regional regulations in force, nor the Law in force so that the function of law in society indramayu not fit the mandate to establish a change and justice based Formulation public corporate criminal liability.Inskonsitensi happens to local regulation No.14 of 2006 makes no harmonized with the regulations of each other so that the impact of this inskonsistensi makes the sector particularly environmental law enforcement get uncertainties that result in coastal communities Indramayau.Conclusion Harmonization of regulations of the center and regions delivering the policy formulation of the rule of law area to comply with the regulations above in order to avoid inconsistency, the occurrence of this inconsistency resulted in the rule of law and justice for the indramayu, suggestion that the government should was nearly revise regulations related area, especially the government must dare to take action to give effect to the perpetrator deterrent effect rule-based running as well as possible.

Cardinal Richelieu between Vattel and Machiavelli

2018 ◽  
Author(s):  
Anthony Carty
Keyword(s):  
Seventeenth Century ◽  
International Law ◽  
Rule Of Law ◽  
Natural Law ◽  
Historical Research ◽  
Practical Implementation ◽  
The Rule Of Law ◽  
God's Will ◽  
Legal Thought ◽  
Rule Of Reason

The view that no form of international law existed in seventeenth-century France, and that this time was a part of ‘prehistory’, and thus irrelevant for international legal thought today is challenged. In addition, the traditional claim of Richelieu to be an admirer of Machiavelli and his Ragion di Stato doctrine to the detriment of the aim of concluding treaties and keeping them (as sacred), is refuted by careful historical research. In Richelieu’s thinking, there is a role for law to play but it is law as justice, law in the classical natural law tradition. Those who rule are subject to the rule of law as justice, the rule of God, or the rule of reason. In Richelieu’s world, kings and ministers are rational instruments of the practical implementation of God’s will on earth.

International Arbitration as a Tool of Global Governance

2019 ◽  
Author(s):  
Sophie Nappert
Keyword(s):  
Global Governance ◽  
Rule Of Law ◽  
International Arbitration ◽  
The Rule Of Law ◽  
Arbitration Process ◽  
Fact Finding ◽  
Exercise Of Discretion ◽  
The Impact

It has been posited that the international arbitration process carries with it not only fact-finding and lawmaking functions but also a governance function insofar as “arbitrators … can and do engage in autonomous normative action while still adhering to the rule of law.” This contribution explores the role and ambit of the exercise of discretion by international arbitration tribunals and its interplay with the tribunals’ governance function, as arbitrators must consider “the impact of their rulings on states, persons or entities not directly represented in the case before them.” It questions whether the use of discretion is suited to the governance role of arbitral tribunals and serves, rather than compromises, the effective exercise of that role. It asks what measures ought to be considered to make arbitrators better prepared for the exercise of their governance function.

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