Temat: harmonization - Prolib Integro

Skocz do pozycji: 1.

Tytuł:: “Product Placement”: The harmonization of the new Albanian media law with the European Audio-Visual Media Services Directive
Autorzy:: Bushati, Endira
Tematy:: product placement
advertising
commercial communication
harmonization; Pokaż więcej
Wydawca:: Academicus. International Scientific Journal publishing house
Powiązania:: https://bibliotekanauki.pl/articles/1035829.pdf Link otwiera się w nowym oknie
Opis:: With the Audio-Visual Media Services (AVMS) Directive the explicit regulation of product placement is introduced into the framework of European media law. The product placement is today one of most debated issue for the media law experts in Europe. What is the “product placement”? In what kind of programmes the product placement is allowed? What are the conditions these programmes have to fulfill in order to contain the product placement? The AVMS Directive states even the programmes during which is not allowed the product placement. How are reflected into the new Albanian draft-law on audiovisual media services the AVMS Directive obligations? These are some of the questions that the following article tries to answers.
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 2.

Tytuł:: Remarks Regarding the Influence of European Legislation upon Codification of Civil Law
Autorzy:: Jan, Rudnicki,
Tematy:: decodification
civil law
Europeanisation
harmonization
directives
timeshare; Pokaż więcej
Wydawca:: Uniwersytet Warszawski. Wydawnictwa Uniwersytetu Warszawskiego
Powiązania:: https://bibliotekanauki.pl/articles/902790.pdf Link otwiera się w nowym oknie
Opis:: This paper emphasises that Europeanisation of law contributes greatly to the phenomenon of decodification. The impact of European legislation on the position of the civil code as the main source of private law is clearly visible in the case of directly effective regulations. Also, implementation of directives can (and often does) lead to the creation of legislation regulating civil law matters, yet separate from the civil code. The Polish experience with implementation of directives concerning consumers protection makes for a good example. Regulation of timeshare contracts completely outside the civil code is – according to the Polish doctrine – a result of difficulties with integrating this particular provision into the codification of private law. If such difficulties are inevitable, so is also progressing decodification of civil law due to its advancing harmonization on the European level.
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 3.

Tytuł:: The Civil Liability of Asset Managers – a Polish Perspective
Autorzy:: Sójka, Tomasz
Tematy:: civil liability
brokerage services
asset management
MiFID
harmonization; Pokaż więcej
Wydawca:: Uniwersytet im. Adama Mickiewicza w Poznaniu
Powiązania:: https://bibliotekanauki.pl/articles/962420.pdf Link otwiera się w nowym oknie
Opis:: This paper focuses on the civil liability of asset managers in Polish law. Following the transformation of the economic system and the development of the capital market in Poland, the importance of asset management has been gradually increasing, though it remains disproportionally lower when compared to the role of collective asset management in the form of investment funds. The chief purpose of both MiFID directives is to harmonize the rules applicable to investment firms providing brokerage services in Europe, and to protect the interests of investors using brokerage services. Although the civil liability of investment firms offering brokerage services is part of what is broadly construed as investor protection, the regulations on this matter have been left to the member states’ discretion. There is no doubt that discrepancies between member states in this respect diminish the harmonizing effect of both directives. This paper sets out todetermine the basic rules of civil liability of asset managers in Polish law, and present suggestions for the most common problems in this field.
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 4.

Tytuł:: Harmonizacja danych przestrzennych w kontekście dyrektywy INSPIRE na przykładzie mapy podziału hydrograficznego Polski w skali 1:10 000
Spatial data harmonization in the context of INSPIRE directive on the example of hydrographic map of Poland at a scale of 1:10 000
Autorzy:: Borzuchowski, J
Olszar, M
Tematy:: INSPIRE
harmonizacja
hydrografia
MPHP
geoinformacja
harmonization
hydrography
geoinformation; Pokaż więcej
Wydawca:: Polskie Towarzystwo Informacji Przestrzennej
Powiązania:: https://bibliotekanauki.pl/articles/345901.pdf Link otwiera się w nowym oknie
Opis:: Dyrektywa INSPIRE ustanawiająca ramowe podstawy w zakresie infrastruktury informacji przestrzennej (SDI) definiuje założenia funkcjonowania polityki wspólnotowej w tym zakresie, m.in. odnośnie publicznego dostępu do danych. Ponadto Dyrektywa wprowadza podział zbiorów danych przestrzennych oraz ich klasyfikację zgodnie z tematami załącznika I. W zależności od przynależności do tematu, zaawansowania zasobu oraz dostępności danych, zbiory danych przestrzennych różnicują się w zakresie interoperacyjności. Opracowana Mapa Podziału Hydrograficznego Polski w skali 1:10 000 wpisuje się w założenia i wytyczne Dyrektywy realizując zobowiązania Polski w ramach tematu Hydrografia. Artykuł opisuje uwarunkowania realizacyjne projektu w kontekście zgodności i spójności danych przestrzennych z Dyrektywą INSPIRE. Poddano analizie modele danych MPHP10 oraz INSPIRE, wskazując główne różnice. Następnie opisano główne etapy procesu, poczynając od budowy modeli mapujących obie struktury, a kończąc na migracji danych.
The INSPIRE Directive establishes a framework for spatial information infrastructure (SDI) in the European Union and defines the main policy goals across the EU, among others in terms of public access to data. The Hydrographic Map of Poland at the 1:10 000 scale fits the guidelines and framework of the Directive, fulfilling Polish obligations under the theme Hydrography. This paper describes conditions for execution of the MPHP10 project in the context of consistency and compatibility of spatial data with the INSPIRE Directive. The data models of MPHP10 and INSPIRE have been analyzed, indicating major differences. The paper then describes the main stages of the process, starting from construction of models mapping both data structures and ending with data migration.
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 5.

Tytuł:: African Legal Instruments as Regional Tools of Harmonization of International Environmental Law
Autorzy:: Diallo, Boubacar Sidi
Tematy:: Africa
legal instruments
regional tools
harmonization
international environmental law; Pokaż więcej
Wydawca:: Uniwersytet im. Adama Mickiewicza w Poznaniu
Powiązania:: https://bibliotekanauki.pl/articles/28674193.pdf Link otwiera się w nowym oknie
Opis:: Environmental degradation in the world in general, and in Africa in particular, is occurring on a scale of increasing concern. The challenge for public policy is to change the relationship between people and their environment in order to reverse this trend. To this end, in an internal and an international context characterized by, on the one hand, the establishment of democracy and the rule of law and, on the other, by the globalization of environmental law following the Rio Conference (1992) in particular, the rule of law has naturally emerged as the key tool for these transformations. The aim of this article is to identify and analyze the African legal instruments and the actions of transformation in the relationship between the regional legal framework and international environment law, with the goal of the sustainability of natural resources and sustainable living environment as the key environmental issues in a fragile region. Africa is in the processes of decision making and adopting environmental protection methods as it embarks on a normative production process, with the aim of producing a law combining international standards and local norms and practices. The contemporary issues of environmental protection in Africa are analyzed in an interdisciplinary approach.
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 6.

Tytuł:: Harmonization of the protection against misleading commercial practices: ongoing divergences in Central European countries
Autorzy:: MacGregor Pelikánová, Radka
Tematy:: Unfair Commercial Practice Directive
harmonization
legislation
case law
misleading; Pokaż więcej
Wydawca:: Instytut Badań Gospodarczych
Powiązania:: https://bibliotekanauki.pl/articles/19090920.pdf Link otwiera się w nowym oknie
Opis:: Research background: Modern European integration focuses on competition in the internal single market, embracing both competitiveness and consumer protection, and it aims at full harmonization in this arena. The hallmark, the Unfair Commercial Practices Directive from 2005, aims to overcome diverse social, political, legal and economic traditions. Is the implied protection against misleading practices an opportunity or a threat for Central European Regions? Purpose of the article: The primary purpose is to comparatively describe and critically assess the transposed legal frameworks. The secondary purpose is to study and evaluate their coherence in the light of the case law and their impact in Central Europe, in particular whether it represents an opportunity or a threat for the smart, sustainable and inclusive growth, i.e. boosting competitiveness and innovation along with consumer welfare. Methods: The cross-disciplinary and multi-jurisdictional nature of this paper, and its dual purposes, implies the use of Meta-Analysis, of various interpretation techniques suitable for legal texts and judicial decisions, of the critical comparison and of a holistic assessment of approaches and impacts. Legislation and case law are explored and the yielded knowledge and data are confronted with a field search and case studies. The dominating qualitative research and data are complemented by the quantitative research and data. Findings & Value added: For over one decade, the Unfair Commercial Practices Directive has required full harmonization of the protection against, among other items, misleading commercial practices, by legislatures and judges in the EU. The exploration pursuant to the two purposes suggests that this ambitious legislative and case law project entails a number of transposition approaches with varying levels of coherence, importance and impacts on the competitiveness and innovation of business and consumer welfare in Central Europe. Therefore, full harmonization should be either readjusted or relaxed.
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 7.

Tytuł:: The recent dynamics of the disintegrated real estate transfer tax in the EU
Autorzy:: MacGregor Pelikánová, Radka
Jánošíková, Petra
Tematy:: European Union
Europe 2020
harmonization
real estate transfer tax; Pokaż więcej
Wydawca:: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Powiązania:: https://bibliotekanauki.pl/articles/581700.pdf Link otwiera się w nowym oknie
Opis:: An important instrument of the fiscal policy is the real estate transfer tax. The approach of EU member states to it has been growing different and departing from the USA model. The comparative study of these heterogeneously different approaches presented in the article is illustrative. The real estate transfer tax system does not belong to the conferred competencies, but a touch of harmonization for states struggling with it, such as the Czech Republic, could help. Hence, the hypotheses to be confirmed or rejected are: (i) real estate transfer tax is inherently particular and harmonization resistant and (ii) real estate transfer tax is not indispensable per se. These hypotheses are addressed while using scientific methods and national statistics. The conclusions confirm both hypotheses and offer thoughts and issues for further research on the (in)capacity of the EU harmonization of the real estate transfer tax and on the (in)effectiveness of the real estate tax, as such.
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 8.

Tytuł:: EUROPEAN MYRIAD OF APPROACHES TO PARASITIC COMMERCIAL PRACTICES
Autorzy:: MacGregor Pelikanova, Radka
Tematy:: Unfair Commercial Practices Directive
harmonization
unfair competition
parasitism
consumer; Pokaż więcej
Wydawca:: Instytut Badań Gospodarczych
Powiązania:: https://bibliotekanauki.pl/articles/489123.pdf Link otwiera się w nowym oknie
Opis:: Research background: The Post-Lisbon EU aims at smart, sustainable, and inclusive growth on the single internal market, as indicated by the Europe 2020. The interplay of the competition and consumer protection on such a market is subject to harmonization. The Unfair Commercial Practices Directive has been made in order to achieve a full harmonization in this respect in 2007. However, EU member states share different social, political, legal and economic traditions and their approaches to unfair competition, in particular if committed via parasitic commercial practices, are dramatically diverse. In such a context, is it feasible, effective and efficient to install a full harmonization? Purpose of the article: The primary purpose of this article is to describe and assess approaches to unfair competition, in particular if committed via parasitic commercial practices, by the EU law and EU member states law. The secondary purpose is to study and evaluate possibilities for the feasible, effective and efficient harmonization, or their lack. Methods: The cross-disciplinary and multi-jurisdictional nature of this article, and its dual purposes, implies the use of Meta-Analysis, of the critical comparison of laws and the impact of their application, to the holistic perception of historical and national contexts, and to case studies. The primary and secondary sources are explored and the yield knowledge and data are confronted with the status quo. The dominating qualitative research and data are complemented by the quantitative research and data. Findings & Value added: The EU opted for an ambitious challenge to install via the Unfair Commercial Practices Directive a full harmonization of the regime against unfair commercial practices, including parasitic ones. The exploration pursuant to the duo of purposes suggests that the challenge is perhaps too ambitious and that the EU underestimated the dramatic diversity of approaches to unfair commercial practices, especially parasitic ones.
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 9.

Tytuł:: Institutional Challenges for Private Enforcement of Competition Law in Central and Eastern European Member States of the EU
Autorzy:: Blazo, Ondrej
Tematy:: judicial system
judicial specialization
competition law
damages
harmonization
EU law; Pokaż więcej
Wydawca:: Uniwersytet Warszawski. Wydawnictwo Naukowe Wydziału Zarządzania
Powiązania:: https://bibliotekanauki.pl/articles/530185.pdf Link otwiera się w nowym oknie
Opis:: The paper will focus on requirements and thresholds set for the judiciary by the Damages Directive. Answered will also be questions on the specialization of courts and its application in Central and Eastern European (CEE) Member States of the EU, as well as on the involvement of national competition authorities (NCAs) in court proceedings. The paper provides also general thoughts regarding the specialization of courts and confronts them with the judiciary structure in CEE Member States in the context of private enforcement of competition law. While there is no uniform model of a judicial system, the paper provides a critical analysis of the centralization, specialization and decentralization of private enforcement models, taking into account also the importance of the training of judges. The relationship between NCAs and courts will be discussed whereby the role of NCAs in private enforcement defines the responsibility of the given public authority in private enforcement as a country’s policymaker.
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 10.

Tytuł:: Analiza porównawcza kluczowych obszarów regulacji MSSF i US GAAP
Comparative analysis of key IFRS and US GAAP regulations
Autorzy:: Gierusz, Maciej
Tematy:: IFRS
US GAAP
harmonization
financial reporting
MSSF
harmonizacja
sprawozdawczość finansowa; Pokaż więcej
Wydawca:: Szkoła Główna Handlowa w Warszawie. Kolegium Zarządzania i Finansów
Powiązania:: https://bibliotekanauki.pl/articles/17930242.pdf Link otwiera się w nowym oknie
Opis:: Celem artykułu jest analiza porównawcza dwóch głównych źródeł regulacji sprawozdawczości finansowej, jakimi są MSSF oraz US GAAP. Od ponad dwudziestu lat ważnym trendem w rachunkowości na poziomie globalnym jest proces globalizacji, czyli zbliżania się tych tradycyjnie odmiennych zbiorów przepisów. Hipotezą postawioną przez autora jest to, że mimo ujednolicenia wielu rozstrzygnięć droga do całkowitej uniformizacji zasad sprawozdawczości finansowej okazuje się być ciągle daleka. Wykorzystane narzędzia badawcze obejmowały studia literaturowe oraz przegląd sprawozdań finansowych jednostek raportujących według MSSF oraz US GAAP. Artykuł składa się z trzech części. Pierwszą część stanowi wprowadzenie, w którym nakreślono problematykę oraz historię procesu harmonizacji. W drugiej części przeanalizowane zostały najważniejsze obszary różnic. Zakres opracowania obejmuje zarówno prezentację sprawozdań finansowych, jak i kluczowe pozycje bilansowe: zapasy, rzeczowe aktywa trwałe, nieruchomości inwestycyjne, wartości niematerialne, utratę wartości aktywów, leasing, rezerwy i zobowiązania warunkowe. Ostatnią, trzecią częścią jest podsumowanie przeanalizowanych różnic oraz próba prognozowania dalszego rozwoju procesu harmonizacji sprawozdawczości finansowej na poziomie globalnym.
The article is dedicated to a comparative analysis of the two main sources of financial reporting regulation, which are the IFRS and US GAAP. For more than twenty years the process of globalization, i.e., the convergence of these traditionally different sets of regulations, has been an important trend in accounting at the global level., Despite the unification of many provisions, the road to complete uniformity of financial reporting guidelines still turns out to be long. The article consists of three parts. The first part is an introduction, in which the issue and history of the harmonization process are outlined. In the second part, the most important areas of differences are analyzed. The scope of the study includes both the presentation of financial statements and key balance sheet items: inventories, property, plant and equipment, investment property, intangible assets, impairment of assets, leases, provisions and contingent liabilities. The last, third part is a summary of the analyzed differences and an attempt to forecast the further development to the harmonization process of financial reporting at the global level.
Dostawca treści:: Biblioteka Nauki

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