Legal Implementation Research Articles

HARMONIZATION AND STANDARDIZATION AS AN OBJECTIVE NECESSITY DEVELOPMENT INSTITUTE OF ACCOUNTING

Introduction For today; when considering processes aimed at reducing differences in the financial reporting of different countries; such concepts as and are used. Harmonization of accounting should be understood as the similarity of accounting practices in different countries; and standardization - the application of more stringent and less vague accounting rules. These words in the context of accounting have become almost technical terms and in their meanings it is difficult to grasp the practical difference. Methods. The theoretical and methodological basis of the research are the works of leading domestic and foreign scientists on the harmonization and standardization of accounting; legislative and regulatory documents governing the Institute of Accounting in Ukraine. In the course of the research; the bibliographic method (research of literary sources for obtaining the necessary information on the research topic) was used; the method of associations and analogies (for proposed new ideas and proposals arising on the basis of comparison with other more or less similar objects). Result. As a result of research into the theoretical and organizational-practical foundations for the harmonization and standardization of the Institute of Accounting in Ukraine; a number of problems have been identified related to the formation of institutional mechanisms that ensure the development and implementation of IFRS and their application at the international and national levels; as well as the provision of coordinated work of these mechanisms ; proved the need to address the issues of legal implementation of IFRS in national practice; with the need for a clear understanding of the scope of application of IFRS at the national level. Discussion. Prospects for further research are aimed at studying international accounting experience; substantiation of the process of harmonization and standardization of national standards; which will increase the efficiency of accounting practices in Ukraine.

Legal Aspects of Corporate Social Responsibility in Ukraine on the Way to European Integration

Corporate social responsibility is a new form of dialogue between business, society and the state. This article explores the possibilities of legislating for corporate social responsibility in Ukraine in respect of implementing the Association Agreement of 2014 between the European Union and its Member States, of the one part, and Ukraine, of the other part. Different approaches to introducing corporate social responsibility standards are examined. The paper considers not only international literature regarding the subject, but also Ukrainian sources which are methodologically important concerning the economic and legal implementation of Directive 2014/95/EU. In conclusion, the legal ways of legislating for CSR are considered.

Eksistensi Hukuman Mati di Indonesia

This study aims the death penalty in Indonesia. We know where the death penalty is contrary or not in terms of the constitution and Islamic law, then we can conclude that if the legal implementation of the death penalty in Indonesia continue to be done or should be abolished. Based on research and the analysis conducted, conclude that Indonesia According to the Indonesian Constitution that the death penalty in Indonesia is constitutional. Constitutional Court Decision No. 2-3 / PUU-V / 2007 states that the imposition of the death penalty was constitutional. Any law governing capital punishment is not contrary to the Constitution of the State of Indonesia. However the legislation in Indonesia death penalty is still recognized in some legislation. There are three groups of rules, namely: Criminal Dead in the Criminal Code, Criminal die outside the Criminal Code, Criminal die in the Draft Bill. According to Islamic law that the death penalty could be applied to some criminal act or jinazah, either hudud qishahs, diyat or ta'zir among others to: Apostate, Rebel, Zina, Qadzaf (Allegations Zina), Steal (Corruption), Rob (Corruption), Murder.

The continuing evolution of energy efficiency requirements for buildings and their legal implementation impacting upon asset valuation

Directive 2012/27/EU of the European Parliament and of the Council on energy efficiency, the Energy Efficiency Directive (EED) sets out measures aimed at reducing energy usage from production through to final consumption. Together with the Energy Performance of Buildings Directive1 (EPBD) they drive energy efficiency and building performance improvements and have potentially significant implications for the survey and valuation assessment of buildings. This paper reviews the Article 8 EED requirements on energy audits, the UK approach to such audits, European proposals for revisions to the EED and the EPBD alongside other changes in the law in the UK and the implications for the survey and valuation of buildings in the future given Brexit or otherwise. There are a range of measures now in place, similarly proposed to increase the awareness of energy emissions associated with buildings and encourage reduction of emissions which may increasingly impact on asset attractiveness and valuation.

The Globally Harmonized System of Classification and Labelling of Chemicals—Explaining the Legal Implementation Gap

The Globally Harmonized System of Classification and Labelling of Chemicals (GHS) is a system for classifying and labelling chemicals according to their intrinsic hazardous properties. The GHS is one of the cornerstones of sound chemicals management, an issue consistently on the international sustainable development agenda since 1992. In 2002, it was agreed under the United Nations that all countries should be encouraged to implement the GHS by 2008. However, to date, it is unclear where, how, and to what extent the GHS has been implemented and what factors best explain any differences in implementation coverage. The aim of this paper is to provide a global overview of current GHS implementation status in national legislation using primary and secondary data, and explain differences between countries based on theory on motivational and capacity-related factors for implementation of international standards. We conclude that there seems to be broad support from countries for enhanced international collaboration in the field of sound chemicals management. However, several drivers and barriers for national GHS implementation co-exist, and there is a clear positive correlation between the financial and regulatory capacities of a country and its GHS implementation status. At the same time, our data suggest that it is possible to increase the global implementation coverage by using a combination of motivational and capacity related strategies.

Domestic Legal Implementation and Implications of the London Convention/Protocol

Domestic Legal Implementation and Implications of the London Convention/Protocol

Legal implementation of Ukraine and the IMF interaction in economic and financial spheres

Legal implementation of Ukraine and the IMF interaction in economic and financial spheres

E-здоров’я в Україні: правові питання та перспективи впровадження

E-здоров’я в Україні: правові питання та перспективи впровадження

Europeanisation of private law in Ukraine. Comparisons in the field of law of obligations

The fate of the EU-Ukraine Association Agreement – although finally signed between March and June 2014 – shows in a nutshell the nature of the more than 20 years of approximation between the European Union and Ukraine: A series of ambitious leaps towards the west, but few of them strong enough to not to be pulled back by the lack of respective legal implementation, legal reforms and – last not least – the lack of will. Much has been written about the weal and woe of Ukraine’s Europeanization, and literature will even increase after the ongoing escalations of this year will hopefully have ended soon. Still, less has been written about what has been achieved already in terms of legal harmonization, especially in a field much less touched by politics, as it is the law of obligations – in spite of an obvious need for both academics and practitioners. This article therefore provides a comparison of the Ukrainian law of obligations with European harmonization initiatives – here represented by the Draft Common Frame of Reference (DCFR) – and aims at pointing out these fields of law, where further approximation could be obtained.

PENJADWALAN ULANG PEMBIAYAAN MIKRO MURĀBAḤAH DI BANK SYARIAH MANDIRI CABANG DUMAI PROVINSI RIAU

This research is analyzing implementation of the rescheduling in Murābaḥah micro financing at Bank Shariah Mandiri, Indonesia. It was found that many Islamic banks in Indonesia are experiencing problems because of non-performing financing and can degrade the performance of the bank. Therefore, the bank implemented the rescheduling of non-performing murābaḥah micro financing not to exceed a predetermined rate of Bank Indonesia at 5%. This research was conducted to find out more about the legal implementation of rescheduling in Murābaḥah micro financing at Bank Shariah Mandiri Branch Dumai. The reserach used data collection methods by observation, interview and library data then analyzed using the inductive, deductive and comparative. The research found that the implementation of rescheduling in Murābaḥah micro-financing at Bank Shariah Mandiri Branch Dumai is not fully in line with the Shariah because there is an Islamic ruling of Syariah National Board of Indonesia that have not been implemented, which the bank parties have been still burdening customers other than the actual cost.

Aspects of Loyalty

One of the many current controversies around fiduciary obligations is whether the duty of care and skill owed by a fiduciary is properly called a fiduciary duty. Another is what is the content of the fiduciary duty of good faith, and whether it stands apart from the duty of loyalty, or rather is merely an aspect of it. This paper builds on recent work that identifies loyalty as a legal requirement for fiduciary decision-making, which is not, however, a Hohfeldian duty. This understanding calls for further investigation into the other aspects of the legal implementation of loyalty. In relation to both the duty of care and the duty of good faith, the paper asks why it might matter whether such duties were fiduciary duties, or duties of loyalty, and how we can properly answer these questions. It concludes that there are several aspects to how the law implements loyalty.

Fueling Life-Cycle Assessment: Lessons from the Life-Cycle Assessment of Transport Fuels

LCA frameworks and studies investigating the life-cycle aspects of products appeared in the 1960s. However, LCA has not been widely adopted by policy makers and has only been integrated into regulatory frameworks as an obligatory element a handful of times. This paper analyses the most prominent policies that successfully incorporate mandatory LCA frameworks: policies targeted at decreasing the GHG emission of transport fuels; specifically, the EU’s Renewable Energy Directive (RED) and California’s Low Carbon Fuel Standard (LCFS). Firstly, the paper introduces the RED and the LCFS, discusses the overarching goals of these policies and their legal implementation. Secondly, the paper analyses how LCA is integrated into the RED and the LCFS, and how it supports the achievement of the goals of these policies. This includes the analysis of the policies’ segmentation of transport fuels’ life cycles, the regulated parties’ range of options to show compliance, and how the policies address problem-shifting. Thirdly, the paper discusses how and to what extent the policy design choices made by the RED and the LCFS can be used for creating LCA policies for other products.

The Licenses And Legal Conditions Implementation Economical Activities, Related With Production Especially Dangerous Chemical Substances (Objects) In The System Means Of State Regulation And Support

Розкрито особливості ліцензування у системі засобів державного регулювання і забезпечення господарської діяльності, пов’язаної з виробництвом особливо небезпечних хімічних речовин. Значну увагу приділено додержанню ліцензійних правових умов здійснення господарської діяльності, обтяженої ризиками небезпечних речовин.

Penalizing on the Basis of the Severity of the Offence: A Sophisticated Revenue-Based Cartel Penalty

In Katsoulacos, Motchenkova and Ulph (2015) we examined the welfare properties of a number of monetary penalty regimes for tackling cartels, including revenue-based penalties (the most widely used regime), illegal gains-based penalties, and overcharge-based penalties. We showed that the latter regime welfare-dominates the others. However it is subject to criticism on the grounds of legal uncertainty and high implementation costs. In this paper we focus on analysing an alternative regime: a sophisticated revenue-based penalty regime in which the penalty base is the revenue of the cartel but the penalty rate depends on (and increases with) the cartel overcharge rate. Thus, in contrast to the currently employed simple revenue-based regime, the proposed regime penalises cartels taking also into account the severity of their offence in terms of the height of their overcharge. We show that this hybrid regime can effectively replicate the desirable welfare properties of an overcharge-based penalty structure while having very low levels of legal uncertainty and implementation costs.

Enforcement of sexual violence law in post-civil conflict societies

The climate of impunity in many post-civil conflict societies results in unprecedented levels of violence against women, making legal implementation and law enforcement particularly difficult. We argue that the presence of strong legal provisions mediates the negative influence of the post-civil conflict environment on violence against women. Specifically, we examine the role of strong legal protections on the enforcement of sexual violence legislation in post-civil conflict countries. To examine our hypothesis, we utilize an original dataset measuring the strength and enforcement of domestic legal statutes addressing violence against women for the years 2007–2010 in post-civil conflict countries. We find elements of civil conflict as well as domestic and international legal regimes to be reliably associated with the enforcement of violence against women laws and rape prevalence in post-civil conflict states.

A Study on Domestic Legal Implementation of International Environmental Agreements

A Study on Domestic Legal Implementation of International Environmental Agreements

State agriculture policy of Ukraine on sustainable development of rural areas: legal aspects

One of the components of the state agricultural policy of Ukraine is to ensure sustainable rural development, which the international community recognized the existence of a strategy for the XXI century. The author found the essence of sustainable development in accordance with international law; analyzed the position in this sphere; proposed her own definition of sustainable rural development. A system analysis of legislation in the field of sustainable rural development suggests that it is in its infancy and needs improvement. The author concludes that the achievement of the basic principles of sustainable rural development is possible through the development and implementation of specific legal, economic and organizational arrangements which should based on diversification of rural areas, because it is could help to solve the major problems of rural areas.

NEW LEGAL SOLUTIONS IN THE FIELD OF METROLOGY IN REPUBLIC OF SERBIA

This paper presents an overview of new legislation in metrology in the Republic of Serbia. Particular attention is paid to the importance of legal metrology and implementation of its main goal - to convince the citizens of the accuracy of the measurement results of those measures which are used in the function of trade in goods and services, general health and safety, environmental protection, control and safety and inspection of pre -packed products.

The impact of interest group diversity on legal implementation in the European Union

ABSTRACT Do interest groups have an impact on transposition of European Union (EU) directives? This paper offers an analysis of interest group communities of member states and links the concept of diversity to legal implementation. In order to accommodate diverse interests, member state governments allow for some deviations when transposing EU legislation into national law. Therefore, successful transposition is hard to achieve in member states with diverse interest group environments. This paper tests this argument by applying a large N study including 19 directives and 15 member states. The results show that correct transposition is likely to be negatively affected by high levels of diversity of national interest groups; however, this effect is conditional on the discretion granted to member states by EU legislation.

Legal Implementation and Management of Infrastructure Finance Models: Trade-offs Between Risk and Maturity

Legal Implementation and Management of Infrastructure Finance Models: Trade-offs Between Risk and Maturity