Affiliated Persons Research Articles

Sustainable transformation of energy sector: Cluster analysis for the sustainable development strategies of selected European countries

Implementing measures by the European countries within the framework of the ratification of the Paris Climate Agreement should ensure an enlarged share in energy production from alternative energy sources and the introduction of new alternative energy capacities, which would provide an annual decrease in carbon dioxide emissions growth rate, reduce anthropogenic pressure on the natural environment and the use of non-renewable natural resources while preserving biodiversity. This paper aims at forming a system of indicators of sustainable transformation of the energy sector and studying their influence on the policy of environmental-oriented development. The paper applies Ward's method for determining the optimal cluster number and discriminant analysis for checking which variables significantly influence the formation of countries' clusters. The six clusters of countries obtained describe the different features of decarbonisation and climate change mitigation policies. Using discriminant analysis helped to single out the most relevant indicators of the energy sector's transformation in the direction of its decarbonisation and climate change mitigation. The most significant indicators (energy efficiency, electricity production capacities for renewables and wastes, and share of energy from renewable sources) largely determine the pace and features of forming sustainable development strategies for the energy sector. By highlighting the relevant cluster groups in the study, their characteristic features, and ways of transformational processes in the energy sector were discovered. This enabled the authors to form specific directions for strengthening and activating the processes of decarbonisation of the energy sector and climate change mitigation. There outcomes can become the basis for further research and the formation of appropriate strategies for sustainable development and transformation of the energy sector. The results stemming from this study could help scholars and other affiliated persons determine future strategies for research for implementing Sustainable Development Goals 2030.

Правовая регламентация группы лиц как единого хозяйствующего субъекта по законодательству России

The article is devoted to the scientific analysis of the category “group of persons”, its essence, legal regulation, as well as the relationship with the category “affiliated persons” and other related categories.

Анализ процедур конфискации частной собственности в России и США

Mass media has lately started an active discussion about confiscation of property of Russia, Russian legal entities, individuals and affiliated persons in the USA. At the same time, there are no such cases with regards to any American contractors in Russia. In such a situation, a person with well-developed legal consciousness poses the question of legitimacy of such actions of the U.S. government, the legal aspect of the matter. To answer this question, it makes sense to study respective U.S. regulations, determine the specifics of this phenomena as compared to the Russian law and order for the purposes of clear differentiation of this procedure in the two countries that differ in terms of history and the legal family. The article reviews the property confiscation issue from the constitutional regulation standpoint, compares approaches of Russian and American legislators with regards to the property confiscation grounds, procedure and consequences before and after the start of the active use of the sanctions pressure mechanism. The author concludes that there is an obvious abuse of power by the U.S. legislator in terms of the regulation of this institution as compared to the Russian Federation.

О допустимости субординации требований аффилированных кредиторов в делах о банкротстве физических лиц

The article deals with pros and cons concerning applicability of the rules of subordination of the claims of affiliated persons in case of personal insolvency. The author reaches the conclusion that the rules of true subordination in case of personal insolvency cannot apply because of the fundamental ideology underlying the subordination rules in Russian law.

РОЛЬ УПОЛНОМОЧЕННОГО ОРГАНА В ВЫЯВЛЕНИИ И ПРЕДОТВРАЩЕНИИ ПОСЛЕДСТВИЙ НЕДОБРОСОВЕСТНЫХ ДЕЙСТВИЙ СУБЪЕКТОВ ОТНОШЕНИЙ НЕСОСТОЯТЕЛЬНОСТИ

The Federal Tax Service of Russia, within the framework of performing the functions of an authorized body in cases of bankruptcy of legal entities, is vested with certain powers to protect the interests of the Russian Federation as a creditor. High requirements for high-quality support of bankruptcy procedures increase the attention of the scientific community to the problem of improving the activities of the authorized body to identify and prevent the consequences of dishonest actions of insolvency entities. The purpose of the study is to summarize the experience of the authorized body in identifying dishonest actions of the debtor and its controlling persons, preventing their consequences in the framework of a bankruptcy case, as well as developing methodological recommendations for improving the preparation of a package of evidence confirming the grounds for bringing the persons controlling the debtor to subsidiary liability. Based on the results of the analysis of arbitration practice, typical dishonest actions of the beneficiaries of the debtor's bankruptcy were identified and systematized (withdrawal of the debtor's assets, encumbrance of the debtor's obligations with artificial accounts payable of affiliated persons, implementation of various schemes (transactions) aimed at evading payment of accounts payable, etc.), methods of preventing body of the consequences of bad faith actions of the subjects of insolvency relations, as well as a methodological approach to justifying the holding of the controlling debtor of persons to subsidiary liability for bad faith actions against the debtor and independent creditors. The role of the authorized body in accompanying bankruptcy procedures is much broader than ensuring the interests of the state as a creditor, therefore, the implementation of the proposed methodological approach to the economic justification of the reasons (grounds) for bringing the persons controlling the debtor to subsidiary liability, which includes several successive stages, will improve the standards of proof in cases of bankruptcy, reduce errors of justice and, ultimately, improve the effectiveness and efficiency of the institution of bankruptcy.

Bangladesh Endocrine Society Guidelines for the Diagnosis and Management of Thyroid Disease During Pregnancy and the Postpartum

Background: In Bangladesh, patients with thyroid disorders are managed in accordance with the recognized guidelines and based on expert experience, as comprehensive national guidelines are currently lacking. The Bangladesh Endocrine Society (BES), as a professional body, has been working to develop guidelines for the last couple of years. Most recently, BES formulated practical recommendations for the management of thyroid disorders during pregnancy, which will be termed the “Guideline on Thyroid Disorders in Pregnancy in Bangladesh 2022,” Methods: The BES formed a task force comprising experts in this field to formulate the practical recommendations for the management of thyroid disorders during pregnancy under several sections. The members of this task force comprehensively reviewed the available evidence for the specific conditions. Three well-known databases (Google Scholar, PubMed, and Scopus) were searched to determine the evidence. The task force members were well trained on reviewing the documents and methods of evidence synthesis. Each section of the recommendation was drafted by one member and subsequently reviewed. There was no barrier to the date or type of article published in the aforementioned databases except for articles published other than English. Due to the scarcity of intervention studies, ideas and findings of observational studies, case studies and expert recommendations were considered during the formulation of the guidelines. All members and affiliated persons declared no competing interest, and it was managed and communicated by the President of the BES. Results: The current guidelines for the management of thyroid disease in pregnancy include recommendations about the screening of thyroid function in pregnancy, planning pregnancy in women with thyroid disorders, interpretation of thyroid function tests, management of hypothyroidism and hyperthyroidism in pregnancy, management of thyroid nodules and thyroid emergencies throughout pregnancy, postpartum care, and directions of future research. Conclusions: Our utmost efforts were centered on developing evidence-based recommendations to inform all the levels of clinicians of Bangladesh for the easy understanding and decision-making processes in the management of thyroid disorders in pregnancy and afterward. While we care most to prepare the guideline, all recommendations are the opinion of society and admit the scope of making individualized decisions for the optimal care of patients.

How common are high-risk coronavirus contacts? A video-observational analysis of outdoor public place behavior during the COVID-19 pandemic.

Epidemiological evidence and recommendations from the World Health Organization suggest that close face-to-face interactions pose a particular coronavirus transmission risk. The real-life prevalence and nature of such high-risk contacts are understudied, however. Here, we video-observed high-risk contacts in outdoor public places in Amsterdam, the Netherlands, during the COVID-19 pandemic. We found that high-risk contacts were relatively uncommon: Of the 7,813 individuals observed, only 20 (0.26%) displayed high-risk contacts. Further, we qualitatively examined the 20 high-risk contacts identified and found that they occurred disproportionally between affiliated persons engaged in affiliative behaviors. We discuss the potential public health implications of the relatively low incident rate of high-risk contacts.

An anti-corruption value of administrative and legal restrictions of joint work of near persons in justice system

The article focuses on the formulation of an urgent comprehensive scientific thought on the anti-corruption value of the administrative and legal restriction of the closely affiliated persons’ collaboration in the justice system of Ukraine. It is a justified restriction of the citizens’ rights to access professional public service in the justice system, provided by national administrative legislation, to continue public service and to exercise a career in this system, by preventing the conclusion of a service contract, blocking the promotion of persons, if this predetermines about direct subordination to a closely affiliated person; termination of official legal relations with persons who are in a relationship of direct subordination to a closely affiliated person. It is noted that the general anti-corruption essence of the restriction under consideration is manifested in the fact that this restriction appears as a «personnel barrier» for increasing corruption risks in the justice system due to the implementation of personnel policy, as well as a “personnel instrument” for correcting situations when a violation of the corresponding restrictions takes place. Considering the concept and essence of limiting the collaboration of closely affiliated persons in the justice system, the author proves that the anti-corruption value of such a limitation is that it: while restricting the joint work of closely affiliated persons in the justice system, makes it impossible for nepotism as a separate manifestation of corruption to arise in this system; is a real barrier that reduces the dynamics of the spread of corruption and limits its scale (primarily, in the form of nepotism) in the system of public administration subjects in Ukraine in general and in the justice system in particular; contributes to increasing the authority of judges, professional public service in general and the level of respect and trust of society in the judiciary, the state, as well as reducing legal nihilism in society; maximizes positive incentives for lawful behavior of citizens in general and professional public servants in the justice system, in particular; is the actual result of a public demand for a decrease in the level of tolerance to corruption in the public administration system in general and in justice system, in particular. In the conclusions to the article, it is noted that non-compliance with the administrative and legal restrictions on the collaboration of closely affiliated persons in the justice system creates a situation in which the public service bodies in this system are filled with close persons, who may enter into a corruption conspiracy to use the common good and public interest in their own (personal) interests, which is unacceptable because it distorts the purpose of the existence of the state in general and the judicial power, in particular. Keywords: administrative and legal restrictions, anti-corruption value, corruption in the justice system, joint work of closely affiliated persons, justice system, personnel barrier, personnel tool.

Assessment of the time of the onset of the property crisis in the enterprise in the presence of economic and financial relations with affiliated persons

Assessment of the time of the onset of the property crisis in the enterprise in the presence of economic and financial relations with affiliated persons

DOCTRINAL AND REGULATORY APPROACHES TO THE CONCEPT OF AFFILIATION

Abstract: the article is devoted to the ontology of the concept of “affiliation” in Russian law. The author examines the doctrinal views on the content of this concept, as well as the normative approach to determining the legal status of affiliated persons in corporate, antimonopoly, bankruptcy and tax legislation. Despite the consolidation of the concept of “affiliated persons” in civil legislation, the grounds for the emergence of affiliation, as well as the legal consequences of affiliation, are specified in the industry legislation. This provision indicates the absence of a unified concept of “affiliation” in Russian law. It is worth recognizing that the expansion of the signs of affiliation as a relationship of legal connectedness “blurs” this concept in Russian law. The uncertainty and obvious insufficiency of the legal regulation of the concept of affiliation demonstrates the lack of an exhaustive legal regulation of the activities of persons within the framework of relations developing within the group of companies. The universalization of the concept of “affiliation” in the Russian legislation is not possible. It is proposed to establish the affiliation of persons directly in law enforcement activities by applying a functional approach to the analysis of the possibility of a person to influence the subjects of civil legal relations.

Application of Business Liabilities Rules to Relations Arising from Corporate Contracts

The 2015 reform of liabilities and contract law expressed in a clearer manner the division of obligations into those related to the implementation of business operations (b2b — business liabilities themselves, b2c) and those not related to the implementation of business operations (c2c). Given this division, the issue of classification of relations that arise from corporate contracts seems problematic. The paper determines that such relations are binding, but the question of which liability rules are to be applied remains open. The Civil Code of the Russian Federation only fragmentarily indicates the application of the rules on business liabilities to relations arising from a corporate contract. The position of the Constitutional Court of the Russian Federation Discussion contributes to the discussion of the issue. It states that relations related to the exercise of corporate rights do not relate to business, but to other economic operations, which makes it difficult to apply the rules specifically to business liabilities. At the same time, the author proposes to classify corporate contracts liabilities as business if the persons concluding a corporate contract are affiliated with this legal entity or if, because of the conclusion of a corporate contract, its participants become affiliated persons.

Аффилированность юридических лиц: реальность и перспективы

The relevance of the study of the problem of affiliation of legal entities is determined by the lack of a coherent legal mechanism to ensure the resolution of conflicts of interest between dependent persons. As of today, Russian legislation as a whole does not contain clear provisions regarding the concept of the affiliation of legal entities. Certain laws contain only separate independent concepts, for example, the concept of “affiliation” is used in the Civil Code of the Russian Federation; in the Federal Law «On Competition» - the concept of «group of persons»; in the Tax Code of the Russian Federation - the concept of «interdependent persons». Therefore, the study of the problem of settling relations with affiliates deserves special attention. The objectives of this study are the systematization and analytical study of the legal regulation of the institution of the affiliation of legal entities. In the course of the study, the authors used the following methods: analysis and synthesis, modeling, comparison, analysis of the regulatory framework, synthesis, formal legal method The article examines the issues of legal regulation of the affiliation of a legal entity. The definition of the concept of “affiliation” is given, criteria and signs of affiliation of a legal entity are defined, various scientific approaches to the definition of this category are given, problems of correlation with economic and other types of relations between affiliates are explored. In the course of the study, the authors came to the conclusion that the institution of affiliation in its present form undoubtedly needs to be reformed. It is necessary to develop a unified law, reflecting all the nuances of the concept of “affiliation” and the features of the transactions with affiliated persons.

RELATION TO FINANCIAL DISTRESS THROUGH TRANSACTIONS WITH AFFILIATED ENTITIES

The purpose of this study was to investigate the relationship between financial distress and transactions with affiliated individuals. In this research financial information of 152 companies accepted in Tehran Stock Exchange during the period of 1391 to 1396 has been investigated. The purpose of this study is applied. In terms of collecting and analyzing data, this research is a descriptive correlation method. From the point of view of information gathering, post-event research is used to analyze the data using descriptive, inferential statistics and multi-variable regression analysis. . 
 This research has been investigated with two hypotheses by ERW software. In this regard, in the initial implementation of the first model, using the printing statistics and Yasmin, the appropriate regression model model (computational or stationary data with random effects) has been determined and using statistics such as ; The novelty of this and Chou's reliability of variables are investigated. Then, in the second run, the classic regression assumptions model, including the normal distribution of variables, the independence of the distribution of errors, the normal distribution of errors, the heterogeneity of variances and the linear relationship between independent and control variables, have been investigated. Finally, the results of the research show that financial distress through transactions with affiliated persons but the size of the auditor is not relevant to transactions with affiliated persons.

International Tax Planning: The Stop-Loss Rules and Corporate Reorganizations—Interpretive Challenges

Tax rules often present interpretive challenges. One such challenge involves the stop-loss rules, which can suspend the recognition of a loss realized on a transfer of shares between affiliated persons. Continuity rules prevent a suspended loss from being released as a result of certain corporate reorganizations. One continuity rule applies to mergers and combinations, while others apply to certain types of windups. The Canada Revenue Agency recently issued a broad interpretation of the former rule, arguing that in this context a "merger or combination" can include a winding up—even if the woundup corporation has multiple shareholders. In this article, the principles of statutory interpretation are applied to the relevant provisions, to determine their true meaning. This analysis indicates that the continuity rule for mergers and combinations does not apply to windups.

Two Key Tasks of Accounting

In the article, two main tasks of accounting are considered, which were formulated by Italian professor Vincenzo Giitti at the end of the nineteenth century, namely, the task of creating a scientifically sound accounting theory, and the task of developing accounting methods that meet the needs of modern enterprises. It is noted that at the present stage of development of accounting, these tasks have not lost their relevance. Despite all the attempts made, the generally recognized scientific theory of accounting has not yet been created, and the existing methods of accounting do not correspond to the needs of organizations created in the form of large integrated structures. The conducted research has shown that presently in the economy of the Russian Federation the significant share is occupied by the organizations carrying out financial and economic activity through affi ed and dependent societies. Organizations with a branched, integrated structure that includes subsidiaries and affiliates, as well as affiliated persons, account for at least 37% of the aggregate output of Russian organizations (total revenue of organizations) and a significant share of the capitalization of Russian organizations. The author argues that the existing consolidation methods provided for by international fi reporting standards are outside the accounting methodology, which, in turn, actualizes the problem of developing consolidated accounting methodology.

A Study on Insurable Interest in Life Insurance

우리나라에서의 피보험이익은 보험의 목적이 금전으로 계산 가능한 손해보험에만 적용된다고 보는 것이 주류를 이루는 이유는 사람의 생명을 금전으로 계산을 한다는 것은 불가능하기에 손해나 이익의 개념으로 볼 수 없다는 이유이다. 그러나 날로 늘어나고 있는 도덕적 위험의 증가는 생명보험에서도 피보험이익의 유무를 확인하여 이러한 위험을 방지하는 것이 필요하다는 연구가 많아지고 있다. 따라서 현행 상법상 인정되는 동의주의를 기초로 하여 혈족 또는 법률적 특수 관계로 제한을하는 이익주의요소를병용하는방안을 도입할필요가있고이러한 방안이타당하다고 본다. 이에 본 연구는 피보험이익에 관한 개념과 여러 학자들의 주요 학설 및 견해, 그리고 주요국들의 입법례를 살펴보고 영미법상 인정되고 있는 ‘생명보험의 피보험이익’에 대하여 인정여부와지위, 그범위를중심으로비교법적관점과이론적측면에서고찰을하여우리나라에서의 생명보험의 피보험이익에 대한 개념 채택의 필요성에 초점을 맞추었다.In our country, it is mainly accepted that the insurable interest can only be applied to the property insurance because a human life is unmeasurable in terms of money, and therefore it cannot be viewed as a profit or loss. Nevertheless, the rising moral hazard has resulted in the increasing trend of researches showing that it is necessary to prevent such hazards by confirming the insurable interests in life insurances as well. Consequently, it is considered appropriate to introduce a plan of combining the principle of insurable interest limited to blood relatives or affiliated persons with the principle of consent as a basis, which is recognized under the current commercial laws. Hence, this study is designed to examine concepts related to the insurable interests, main theories and opinions of various scholars as well as examples of legislation of other countries. This study focuses on the necessity for adopting the concept of insurable interests in life insurances in our country by taking comparative approach and considering the theoretical aspects of recognition and scope of ‘insurable interests in life insurances’ recognized under the Anglo-American laws.

On Representing Affiliations in the CERIF Model

In most publications each author has one or many affiliations. This affiliation, or affiliations, is the one relevant for the publication at hand. In CERIF authors can be related to publications, and authors to affiliations thereby creating a relation between a publication and affiliation(s). However, if an author has multiple affiliations, CERIF cannot specify which of these that is relevant for a specific publication.In the proprietary CRIS system Converis the affiliation problem is solved by the using entities called “business cards”. The “business card” is an entity which connects to a person and an organisation unit and this entity can thereafter be connected to the publication providing a correct person-organisation-publication relationship.We propose to model this entity as a properly classified cfPerson in the CERIF model. This entity can be referred to as business card, affiliated person, personality or avatar. The connection between the “real person” and the “affiliated person” is a cfPers_Pers entry representing the “has business card” relation. This model is used by SLU to transfer Converis data to a CERIF model without losing any information about the connection between publications, authors and organisations.Result entities are related to the “business cards” in the standard CERIF way. Result entities are related to the organisation units through this “affiliated persons”, but for backwards compatibility a direct relation can also be added to the model.The use of “business cards” rather than “real persons” is in most cases more flexible as well as granular since it not only enables tracking of name changes and pseudonyms but can also be used when describing project members or even collaborations. However, when a reference should be associated with the unique real person, e.g. ORCID, then the “real” cfPerson should be used and not a “business card”.

Attitudes Concerning Postmortem Organ Donation: A Multicenter Survey in Various German Cohorts.

The aim of this study was to characterize postmortem organ donation attitudes in various German cohorts. Employees of 2 German cities and 2 German university hospitals, employees of a German automobile enterprise, and members of a German Medical Society were administered a questionnaire about postmortem organ and tissue donation attitudes. Demographic data and general attitudes were questioned and focused on: I) willingness to donate organs, II) holding a donor card, and III) having discussed the topic with the family. Of 5291 participants, 65.2% reported favoring postmortem organ donation. Missing negative experiences, the idea that donation is helpful, a non-medical professional environment, excellent general health, gender, agreement with the brain-death paradigm, and age significantly influenced the participants' attitudes. Participants were more likely to possess donor cards and had discussed more often with family members if they agreed with the brain-death paradigm and considered donation to be helpful. Males and older participants were the most likely to neglect donor cards, and Catholics, Protestants, and participants with poor health were the least likely to donate organs. Interest in receiving more information was expressed by 38.1% and 50.6% of participants refusing donation of all or of specific organs, respectively, and suggested the internet (60.0%) and family doctors (35.0%) as preferred sources of information. Public campaigns in Germany should focus on males and older people as regards donor cards, and females, younger, and religiously affiliated persons as regards the general willingness to donate organs postmortem.

Multinational Companies - Between Restructuring and Transfer Pricing

Under the current circumstances of globalised economic activities, the fiscal optimization techniques and methods are inevitably correlated with the fiscal regime of the transfer pricing that are a hot topic but also susceptible to raise contradictory opinions. Starting from these assumptions, this paper makes a selective analysis of the fiscal regulations in this field in Romania by focusing on decrypting controversial legislative aspects that are consequently interpretable. In compliance with the global trend, the Romanian legislation regarding the transfer pricing was modified in February 2008 with specific requirements regarding the contents of the file of the transfer pricing that the Romanian tax- payers that pay their tax on profit and do transactions with affiliated persons must prepare and have available in case of fiscal inspections. The purpose of the file including relevant documentation for the transfer pricing is to reflect how the prices have been established by the taxpayer during the transactions carried out with affiliated persons and to prove that they have been established in compliance with the fairness principle. The legislation regarding the transfer pricing in Romania is one of the most intricate in this region and it clearly mentions the express obligation of the taxpayers doing intra-group transactions to make and submit a file of the transfer pricing upon demand of the fiscal authorities.

Analysis of Related Parties

In this article we consider the questions of preparation of information about the affiliated persons for financial reports, the order of reference of physical and legal persons to parties connected to a company and basic operations with affiliated persons. We also show the practical importance of such information for the analysis of financial position of a company and the forecasting of its development.