Suchergebnisse

The article reveals the urgent problem of relationship between state regulation and self-regulation of auditing activity. The author gives a consistent description of self-regulation on the level of selfregulatory organizations of auditors and the Audit Board, which makes it possible to conclude that there is no integrated concept of self-regulation with its fundamental principles in the current legislation of the Russian Federation. ; В статье раскрывается актуальный вопрос о соотношении государственного регулирования и саморегулирования аудиторской деятельности. Автором последовательно проведена характеристика саморегулирования на уровне саморегулируемых организаций аудиторов и Совета по аудиторской деятельности, что позволило прийти к выводу об отсутствии в действующем законодательстве РФ единой концепции саморегулирования и его принципиальных основ.

It is commonly accepted that education in human rights may be one of the most effective tools in promoting the observance of those rights. Those whose profession entails the exercise of power over others have an obvious need to know the limits of their power and members of the armed forces represent just such a group. Their acts engage the responsibility of their State under human rights treaties, wherever those acts are committed. Some instruction in human rights law, particularly non-derogable rights, is therefore necessary but the body of rules which imposes the greatest prohibitions and restraints on the conduct of armed forces is humanitarian law. That term is used here as including both "The Hague law", which imposes limits on the means and methods of warfare, and "Geneva law", which seeks to protect certain victims of the conflict, such as the wounded and sick in the field, the wounded, sick and shipwrecked at sea, prisoners of war and civilians living under belligerent occupation. The latter body of rules was updated in 1977 by the addition of two Protocols which extended the range of protection by incorporating elements of "The Hague law". The 1949 Geneva Conventions have been ratified by 166 States and Hague Convention IV, with which we shall principally be dealing, was held by the Nuremberg Tribunal to represent customary international law. To all intents and purposes then, every State is bound by the two bodies of rules. In addition, the 1977 Protocols are binding on those States which have ratified them.

The 2002/14/EC Directive establishing a general framework for informing and consulting employees in the European Community allowed considerable flexibility in transposition and implementation. Viewing – in line with reflexive law theory – the Directive as a key tool in allowing EC law to become embedded in the national legal and industrial relations systems, the paper assesses its transposition and impact in Britain. The very flexibility of the Directive made it possible for the British social systems to respond in an innovative way to the changing forms of employee representation. But the relative weakness of the regulatory design of the transposing legislation with regard to the nature of the legal obligations, the enforcement mechanism and the degree to which legal resources could be utilised by trade unions constrained the re-configuration of labour law and its coupling to employee representation arrangements traditionally associated with the British industrial relations system.

The article summarizes the interim results of the development of the branch of Economic (Entrepreneurial) Law at the present stage. The article reveals the subject of Entrepreneurial Law - business (economic) relations horizontally and vertically that develop in the process of economic activity and its organization (regulation). The scientific and practical justification of the need to codify the current legislation on entrepreneurial activity, in particular, through the publication of the Entrepreneurial (Economic) Code. The characteristics are investigated of the subjects of Entrepreneurial Law, which include individual entrepreneurs, enterprises, other commercial organizations and other collective entities, are investigated. A rethinking of the concept of a legal entity is proposed. The unique features of a single production and economic complex formed by economic entities, which makes up a single economic system, which includes enterprises, organizations and the center of the system, are analyzed. The expediency of the law on holdings is argued. The author examines the application of a number of norms of business legislation and suggests ways of its development.

Based on research in Indonesia in 2010–2013, this essay explains how Muslims expect norms of Islamic law to mobilize religious response to environmental crisis. It surveys attempts since the 1990s to develop "environmental fiqh (Muslim jurisprudence)" in Indonesia, justified in theory by rationales such as that actions causing environmental harm stem ultimately from human moral failing, and also that human aims and activities, including those protected by Islamic law, require a healthy biosphere. Many Indonesians expect Islamic ecological rulings to fill a critical gap in global persuasion, and to be successful when other (non-religious) environmental messages fail. Considering several key fatwas (non-binding legal opinions given in answer to a question) from the local level to the national in Indonesia, this paper explains how law and "outreach" (Ind. dakwah) come together to cast Islamic law of the environment in terms of foundational causes and ultimate effects. These religious norms coexist with and complement other globalized constructions (such as those of the nation-state and NGOs) that they increasingly incorporate.

AbstractThis article deals with an essential part of Islamic law usually referred to as siyar. It discusses the development of siyar in an Islamic context and in comparison to the development of the modern law of nations. It further follows up the evaluation of siyar in the Western literature and analyses recurring paradigms of categorisation used in this literature. The author discusses Kruse's (1979) approach to differentiate between an "Islamic" and a "Muslim" law of nations. As case studies of argumentative weaknesses and loopholes, the author scrutinizes the attempts to attribute siyar to a particular type of law of nations and to render it as a legal order of either personal or territorial validity. The article focuses on methodological aspects involved in presenting two independent legal systems as commensurable. The author concludes that a terminological transfer, be it with the intention of explaining Islamic legal concepts to a non-specialized reader, be it with the intention to reconcile between both systems, cannot do justice to either one of the legal systems.

AbstractSelf‐driving vehicles will affect the future of transportation, but factors that underlie perception and acceptance of self‐driving cars are yet unclear. Research on feelings as information and the affect heuristic has suggested that feelings are an important source of information, especially in situations of complexity and uncertainty. In this study (N = 1,484), we investigated how feelings related to traditional driving affect risk perception, benefit perception, and trust related to self‐driving cars as well as people's acceptance of the technology. Due to limited experiences with and knowledge of self‐driving cars, we expected that feelings related to a similar experience, namely, driving regular cars, would influence judgments of self‐driving cars. Our results support this assumption. While positive feelings of enjoyment predicted higher benefit perception and trust, negative affect predicted higher risk and higher benefit perception of self‐driving cars. Feelings of control were inversely related to risk and benefit perception, which is in line with research on the affect heuristic. Furthermore, negative affect was an important source of information for judgments of use and acceptance. Interest in using a self‐driving car was also predicted by lower risk perception, higher benefit perception, and higher levels of trust in the technology. Although people's individual experiences with advanced vehicle technologies and knowledge were associated with perceptions and acceptance, many simply have never been exposed to the technology and know little about it. In the absence of this experience or knowledge, all that is left is the knowledge, experience, and feelings they have related to regular driving.

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