A Comparative Analysis of Financial Leasing Law in the UK and the Unidroit Convention

The purpose of the article is to provide scientific rationale of the place and role of financial leasing in financial and credit support for investment activities of enterprises. The subject matter of the research includes various aspects of the current state of financial leasing and ways of its advancement in Ukraine. The article provides an analysis of investment activities based on the volume of investments in Ukraine and determines the role of financial leasing as a funding for investment resources of enterprises. The paper also examines the legal and regulatory framework for financial leasing operations and highlights different interpretations of this form of financing as well as its formal indicators. An analysis of statistical data on the financial and credit market provides important insights into trends of financial leasing contracts and the volume of loans issued to corporate borrowers, and thus makes it possible to conclude that there is a lack of leasing operations in business activities of entities. The point is mainly supported by the fact that financial leasing contracts which have been made lately are not widespread enough after the crisis in 2014. The dynamics of changes in the volume of leasing contracts by dates of signing is considered, and it is found that there is a tendency to shortening the duration of financial leasing services. An industry factor of providing financial leasing services is taken into consideration and the main industries where these services are widespread are described. The existing approaches to evaluating the effectiveness of leasing contracts are systematized. The key challenges that hinder the growth of leasing in Ukraine are identified. The research methods used in the article include: analysis, synthesis and abstraction (for forming the rationale and developing the terminological and conceptual framework of the study); comparison, systematization and logical generalization (for examining the concept of financial leasing, its legal regulation and specific features of using in Ukraine); statistical, structural and comparative analysis (for exploring ways of advancement of financial leasing in Ukraine).

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Mesothelioma: one disease, many definitions. Comparative linguistic analysis in a “health literacy” perspective

Working Paper of Public Health ◽

10.4081/wpph.2020.9242 ◽

2020 ◽

Vol 8 (1) ◽

Author(s):

Antonio Maconi ◽

Mariateresa Dacquino ◽

Federica Viazzi ◽

Emanuela Bovo ◽

Federica Grosso ◽

...

Keyword(s):

Comparative Analysis ◽

Health Literacy ◽

English Language ◽

Syntactic Structure ◽

Basic Knowledge ◽

Patient Portal ◽

Medical Field ◽

Definition Of ◽

The Uk ◽

Medical Concepts

Objectives: The aim of this paper is to demonstrate how, while remaining within a specific field such as medicine, it is possible to use different languages depending on the target audience (doctors, professionals from other fields or patients) in order to improve its degree of health literacy. In particular, the aim is to show how even the definition of a disease, which should in principle be unambiguous, can in fact be linguistically adapted to the reader's basic knowledge. Methodology: Five definitions of mesothelioma are examined, analysed lexically, syntactically and graphically. Specifically, this comparison is made on three main levels, which in turn have different nuances: popular, including definitions from Wikipedia and the UK Mesothelioma patient portal; intermediate, corresponding to the Collins English language dictionary; and specialist, with definitions from the MeSH thesaurus and the Orphanet database. Results: At the end of the comparative analysis, it is possible to state that in linguistic and Health Literacy terms there is no single definition for this rare disease but as many definitions as there are targets. In particular, they vary in syntactic structure, graphic form and vocabulary, as they have to use technicalities typical of the medical field but have different nuances of complexity. Conclusion: A comparison of the definitions shows that the degree of readability does not always correspond to that of comprehensibility. The analysis demonstrates that it is difficult to explain complex medical concepts to practitioners and patients in a simple, clear and usable way and that this requires specific techniques of Health Literacy, related to both the linguistic and graphic aspects. The comparison of definitions is therefore a methodological premise for the creation of brochures dedicated to mesothelioma and the revision of the "Mai soli" site for mesothelioma patients.

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A comparative analysis of the board evaluation in European entities: Italy vs UK

Corporate Ownership and Control ◽

10.22495/cocv14i1c4art4 ◽

2016 ◽

Vol 14 (1) ◽

pp. 578-587

Author(s):

Donatella Busso ◽

Alain Devalle ◽

Fabio Rizzato

Keyword(s):

Corporate Governance ◽

Comparative Analysis ◽

Board Of Directors ◽

Boards Of Directors ◽

Size Composition ◽

The Self ◽

Self Assessment ◽

Corporate Governance Codes ◽

The Board Of Directors ◽

The Uk

Board evaluation is an evaluation of the performance of the board of directors and its committees, as well as their size, composition and operation. The aim of this paper is to investigate how entities do the evaluation of the performance of the board and how they disclose the self-assessment. We analysed the largest forty constituents of both Italy’s FTSE MIB index and the UK’s FTSE 100 index. The results show that although Corporate Governance Codes’ requirements are similar, implementation of these requirements and the related disclosure continue to show significant differences. The UK companies seem to have a stronger “forward-looking” approach compared to Italian companies. Disclosure provided by Italian companies is too often not enough to enable stakeholder understanding of the process and its outcome. This research contributes to the literature by providing results on the evaluation of boards of directors: regulators, practitioners and researchers must deal with this topic in order to strengthen the rules of corporate governance.

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Resource-Free Parenting: The Not So Curious Absence of Money in Policy Discourses of Good Parenting in the UK and Japan

Social Policy and Society ◽

10.1017/s1474746413000432 ◽

2013 ◽

Vol 13 (1) ◽

pp. 129-141 ◽

Cited By ~ 5

Author(s):

Esther Dermott ◽

Junko Yamashita

Keyword(s):

Comparative Analysis ◽

Parenting Practices ◽

Positive Parenting ◽

Financial Resources ◽

Policy Recommendations ◽

Material Resources ◽

Poverty And Inequality ◽

The Uk ◽

The Relationship ◽

Policy Discourses

This article examines recent Japanese and UK policy recommendations on parenting practices and highlights the absence of material resources in these discussions. Parenting has gained increased prominence in recent decades. In the realm of policy, there has been an expansive shift; from a narrowly focused concern with detecting neglect and abuse to the wider project of promoting ‘good’ parenting. Focusing on advice offered in relation to education and food, we note that in both Japan and the UK the relationship between money and the ability to perform idealised parenting practices is rarely mentioned. Our comparative analysis also highlights that this silence is handled differently in the two national contexts, and we suggest that this reflects different historical interests in poverty and inequality. In Japan, parents are encouraged to undertake activities that require financial resources, but the question of how poor parents should manage is left largely unanswered: in the UK, the parenting activities given greatest attention are those that do not rely on money, meaning that poverty can be left off the positive parenting agenda.

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