Suchergebnisse

Purpose of the Study: It is aimed to explain the accounting and presentation of the Sale and Lease Back transactions within the framework of TFRS16-Lease Standard. ; Methodology of the Study: The principles of TFRS16- Lease Standard are explained within the content of Sale and Buy Back, afterwards; samples are shown related with the accounting of Sale and Buy Back transactions. ; Findings of the Study: During the accounting process; it is important to evaluate whether the asset involved in the Sale and Buy Back Contract is "subject of sales or not". Thus, accounting basis is varied due to the reply; whether the Sale and Buy Back Contract is evaluated as a sale or not, within the framework of TFRS 15 Revenue from Contracts with Customers. ; Importance of the Study: In general; the corporations are observed to benefit the Sale and Buy Back Method, frequently. The samples involved in the study are considered to be informative for the researchers by virtue of being relevant to the current applications. Besides; it is considered that the lack of studies relating the Sale and Buy Back transactions within the literature due to TFRS 16 Standard makes this study more remarkable. ; Calismanin Amaci: TFRS 16 Kiralamalar Standardi cercevesinde sat-geri kiralama islemlerinin muhasebelestirilmesi ve sunumunu aciklamaktir. ; Calismanin Metodolojisi: Calismada TFRS 16 Kiralamalar Standardi'nin hukumleri sat-geri kiralama ozelinde aciklandiktan sonra sat-geri kiralama islemlerinin nasil muhasebelestirilecegi uzerine ornek uygulamaya yer verilmistir. ; Calismanin Bulgulari: Sat-geri kiralama islemleri muhasebelestirilirken sat-geri kiralama sozlesmesinde bir varligin satisa konu edilip edilmediginin degerlendirilmesi onem tasimaktadir. Sat-geri kiralama sozlesmesi TFRS 15 Musteri Sozlesmelerinden Hasilat Standardi cercevesinde bir satis olarak degerlendirilip degerlendirilmemesine gore muhasebelestirme esaslari degismektedir. ; Calismanin Onemi: Gunumuzde sirketler finansman ihtiyacini karsilamak amaciyla sat-geri kiralama yontemini siklikla kullanmaktadirlar. Calismada uygulamaya dair orneklerin yer almasi uygulamacilar acisindan yol gosterici olacagi dusunulmektedir. Ayrica literaturde sat-geri kiralama islemini TFRS 16 Standardi cercevesinde konu edinen yeterli calismanin olmayisi calismayi onemli hale getirmektedir. ; peer-reviewed

A comprehensive guide to religious discrimination and hatred legislation, this book, by a practising barrister, offers an accessible examination of this controversial area, using a variety of practical examples covering all forms of religious belief.<

Reproduced from type-written copy ; Supplemented by "Appendix to cases and materials on labor law, prepared for the use of students in the University of Michigan Law School" (2 preliminary leaves, 82 p.) and by "Supplement to cases and materials on labor law: Labor-management relations act 1947 . (83-113 p.) ; Mode of access: Internet.

This study revolves around the authenticity of video recordings before the criminal judiciary in Palestine, as video recordings of all kinds have become widely spread in society, especially with modern technical development, and imaging devices have spread in public and private places, which opened the way to consider the authenticity of these recordings in the event The occurrence of a crime to benefit from it in criminal proof. The Palestinian judiciary has taken the legality of the evidence derived from visual recordings in public places, where it is required that the visual evidence, like the rest of the other evidence, is certain and unquestionable so that the verdict of conviction is based on it and the judge can reach its validity and conviction through the visual evidence presented to him from pictures and films and watching them through his computer screen. The researchers followed the descriptive analytical approach by addressing and analyzing the texts of Resolution Law No. 10 of 2018 regarding cybercrime, and Law of Criminal Procedure No. 3 of 2001 and analyzing them to reach the true will of the legislator. The study concluded that visual recording in an illegal private place is a violation of the sanctity of private life, a constitutional principle that the legislator was keen on in the Palestinian Basic Law, and the Palestinian legislator did not explicitly refer to the acceptance of visual evidence in criminal evidence except in the decision by Law No. 20 of 2015 on money laundering and terrorism financing, and the most important recommendations are related to the need to investigate the accuracy of uploading the visual evidence so that this evidence does not constitute a violation of the sanctity of the private life of individuals, with the need to adhere to the use of this guide by observing the legal controls related to the visual evidence.

Preliminary Material -- Chapter One. The Relationship between International Law and State Behaviour in International Crises Involving the Threat or Use of Force -- Chapter Two. An Alternative Theoretical Approach for Understanding the Relationship between International Law and State Behaviour During International Crises: International Law as Ideology -- Chapter Three. The Place of International Law in State Behaviour During the Korean War -- Chapter Four. The Place of International Law in British and American Foreign Policy Behaviour During the Suez Crisis -- Chapter Five. The Place of International Law in State Behaviour During the Cuban Missile Crisis -- Chapter Six. The Place of International Law in State Behaviour During the Dominican Republic Crisis -- Chapter Seven. Conclusions -- Bibliography -- Index.

Проаналізовано феномен здоров'я та хвороби. Розглянуто нормативно– правове забезпечення прав людини у сфері медичної діяльності. Стаття має на меті теоретичний аналіз сутності понять здоров'я та хвороби, дослідження сучасної законодавчої бази, що регламентує діяльність національної системи охорони здоров'я України. Основні висновки: здоров'я людини є найважливішим чинником соціокультурного розвитку і в той же час само залежить від соціальних умов, в яких опредмечена його родова сутність. Без здоров'я неможливе відчуття повноти людського життя, оптимальне задоволення психофізіологічних, економічних і духовних потреб. Проблема збереження здоров'я є складною, важливою і актуальною в сучасних умовах. В умовах формування правової соціальної держави реалізація політики, що спрямована на охорону здоров'я населення і реформування системи охорони здоров'я, можлива лише шляхом прийняття належної нормативно– правової бази ; The article analyzes the phenomena of health and disease. The normative and legal provision of human rights in the field of medical profession has been considered. The article is aimed at theoretical analysis of the essence of the concepts of health and disease, research of the modern legislative framework that regulates the activity of national healthcare system of Ukraine. The major conclusions: human health is the most important factor in socio– cultural development and at the same time, it depends on the social conditions in which its generic nature is objectified. Without health, it is impossible to feel the fullness of human life, to achieve the optimal satisfaction of psycho–physiological and economic needs. Health is a rather complicated subject for scientific analysis. In conditions of developing a law–governed social state, the implementation of the state policy aimed at protecting health of the population and reforming the health care system is possible only through the adoption of an appropriate legal and regulatory framework.

This book brings together the papers presented at a round table, held in Belgrade in May 2012, to commemorate the 30th anniversary of the International Association of Constitutional Law (IACL). The essays explore the key developments of constitutionalism and constitutional law since the foundation of the IACL in Belgrade, then Yugoslavia, in 1981. Leading scholars in the field analyze a wide range of issues making obvious that a modern statist constitutionalism is going beyond its foundational principles: constitutional democracy challenged by globalization and multiculturalism * constitutiona

This volume presents two Leibnizian writings, the Specimen of Philosophical Questions Collected from the Law and the Dissertation on Perplexing Cases. These works, originally published in 1664 and 1666, constitute, respectively, Leibniz's thesis for the title of Master of Philosophy and his doctoral dissertation in law. Besides providing evidence of the earliest development of Leibniz's thought and amazing anticipations of his mature views, they present a genuine intellectual interest, for the freshness and originality of Leibniz's reflections on a striking variety of logico-philosophical puzzles drawn from the law. The Specimen addresses puzzling issues resulting from apparent conflicts between law and philosophy (the latter broadly understood as comprising also mathematics, as well as empirical sciences). The Dissertation addresses cases whose solution is puzzling because of the convoluted logical form of legal dispositions and contractual clauses, or because of conflicting priorities between concurring parties. In each case, Leibniz dissects the problems with the greatest ingenuity, disentangling their different aspects, and proposing solutions always reasonable and sometimes surprising. And he does not refrain from peppering his intellectual acrobatics with some humorous comments. bbbbbb

1. Issues, Concepts and Arguments -- 2. The Dynamics of UK Public Law -- 3. The Dynamics of European Law -- 4. The Reception of EU Law -- 5. EU Law and Principles of Judicial Review -- 6. Remedies -- 7. The Human Rights Act 1998 and Cross-fertilisation -- 8. The Dynamics of Legal Integration?