Suchergebnisse

The EU General Data Protection Regulation shall be applied from 25 May 2018. This is the result of the personal data protection law reform in the EU. So far the legal regulation in the EU Member States has been based on EU Data Protection Directive 95/46/EC of 1995 that is implemented by the Law of the Republic of Lithuanian on Legal Protection of Personal Data. The aim of this article is to reveal the significance of the General Data Protection Regulation for the data protection law as an area of law. One can distinguish as significantly important those provisions of the General Data Protection Regulation which are due to impact development of the data protection law beyond the EU and accelerate globalisation of the data protection law in accordance to the EU standards. The said functions should be performed by those provisions of the General Data Protection Regulation that oblige non-EU data controllers to follow the EU requirements while processing personal data concerning data subjects who are in the Union and establish cases where data can be transferred to third countries or international organisations by way of ensuring data protection that is analogous to the EU standards. The General Data Protection Regulation redraws the limits of the liabilities for the compliance in the data protection law. The involvement of data protection supervisory institutions in daily data processing activities and its control is due to be reduced. It also strengthens the primary liability of a data controller for ensuring the compliance with the data protection law, promotes data controllers' autonomy and trust in them. Such significant impact to the data protection law shall be produced by the entirety of the following novelties: the principle of accountability, obligations to carry out a data protection impact assessment, to consult a supervisory authority, appoint a data protection officer, repeal of procedures for notification of supervisory authorities and prior checking. Efficient application of the General Data Protection Regulation in Lithuania can be encumbered by the lack of methodical, explanatory, recommendatory materials on interpretation and implementation of abstract new provisions. Due to lack of legal certainty purposes of the General Data Protection Regulation may be better furthered at the beginning of the application of the novelties by way of such regulatory instruments as instructions, reprimands and opinions rather than imposition of enormous fines.

The EU General Data Protection Regulation shall be applied from 25 May 2018. This is the result of the personal data protection law reform in the EU. So far the legal regulation in the EU Member States has been based on EU Data Protection Directive 95/46/EC of 1995 that is implemented by the Law of the Republic of Lithuanian on Legal Protection of Personal Data. The aim of this article is to reveal the significance of the General Data Protection Regulation for the data protection law as an area of law. One can distinguish as significantly important those provisions of the General Data Protection Regulation which are due to impact development of the data protection law beyond the EU and accelerate globalisation of the data protection law in accordance to the EU standards. The said functions should be performed by those provisions of the General Data Protection Regulation that oblige non-EU data controllers to follow the EU requirements while processing personal data concerning data subjects who are in the Union and establish cases where data can be transferred to third countries or international organisations by way of ensuring data protection that is analogous to the EU standards. The General Data Protection Regulation redraws the limits of the liabilities for the compliance in the data protection law. The involvement of data protection supervisory institutions in daily data processing activities and its control is due to be reduced. It also strengthens the primary liability of a data controller for ensuring the compliance with the data protection law, promotes data controllers' autonomy and trust in them. Such significant impact to the data protection law shall be produced by the entirety of the following novelties: the principle of accountability, obligations to carry out a data protection impact assessment, to consult a supervisory authority, appoint a data protection officer, repeal of procedures for notification of supervisory authorities and prior checking. Efficient application of the General Data Protection Regulation in Lithuania can be encumbered by the lack of methodical, explanatory, recommendatory materials on interpretation and implementation of abstract new provisions. Due to lack of legal certainty purposes of the General Data Protection Regulation may be better furthered at the beginning of the application of the novelties by way of such regulatory instruments as instructions, reprimands and opinions rather than imposition of enormous fines.

The EU General Data Protection Regulation shall be applied from 25 May 2018. This is the result of the personal data protection law reform in the EU. So far the legal regulation in the EU Member States has been based on EU Data Protection Directive 95/46/EC of 1995 that is implemented by the Law of the Republic of Lithuanian on Legal Protection of Personal Data. The aim of this article is to reveal the significance of the General Data Protection Regulation for the data protection law as an area of law. One can distinguish as significantly important those provisions of the General Data Protection Regulation which are due to impact development of the data protection law beyond the EU and accelerate globalisation of the data protection law in accordance to the EU standards. The said functions should be performed by those provisions of the General Data Protection Regulation that oblige non-EU data controllers to follow the EU requirements while processing personal data concerning data subjects who are in the Union and establish cases where data can be transferred to third countries or international organisations by way of ensuring data protection that is analogous to the EU standards. The General Data Protection Regulation redraws the limits of the liabilities for the compliance in the data protection law. The involvement of data protection supervisory institutions in daily data processing activities and its control is due to be reduced. It also strengthens the primary liability of a data controller for ensuring the compliance with the data protection law, promotes data controllers' autonomy and trust in them. Such significant impact to the data protection law shall be produced by the entirety of the following novelties: the principle of accountability, obligations to carry out a data protection impact assessment, to consult a supervisory authority, appoint a data protection officer, repeal of procedures for notification of supervisory authorities and prior checking. Efficient application of the General Data Protection Regulation in Lithuania can be encumbered by the lack of methodical, explanatory, recommendatory materials on interpretation and implementation of abstract new provisions. Due to lack of legal certainty purposes of the General Data Protection Regulation may be better furthered at the beginning of the application of the novelties by way of such regulatory instruments as instructions, reprimands and opinions rather than imposition of enormous fines.

The EU General Data Protection Regulation shall be applied from 25 May 2018. This is the result of the personal data protection law reform in the EU. So far the legal regulation in the EU Member States has been based on EU Data Protection Directive 95/46/EC of 1995 that is implemented by the Law of the Republic of Lithuanian on Legal Protection of Personal Data. The aim of this article is to reveal the significance of the General Data Protection Regulation for the data protection law as an area of law. One can distinguish as significantly important those provisions of the General Data Protection Regulation which are due to impact development of the data protection law beyond the EU and accelerate globalisation of the data protection law in accordance to the EU standards. The said functions should be performed by those provisions of the General Data Protection Regulation that oblige non-EU data controllers to follow the EU requirements while processing personal data concerning data subjects who are in the Union and establish cases where data can be transferred to third countries or international organisations by way of ensuring data protection that is analogous to the EU standards. The General Data Protection Regulation redraws the limits of the liabilities for the compliance in the data protection law. The involvement of data protection supervisory institutions in daily data processing activities and its control is due to be reduced. It also strengthens the primary liability of a data controller for ensuring the compliance with the data protection law, promotes data controllers' autonomy and trust in them. Such significant impact to the data protection law shall be produced by the entirety of the following novelties: the principle of accountability, obligations to carry out a data protection impact assessment, to consult a supervisory authority, appoint a data protection officer, repeal of procedures for notification of supervisory authorities and prior checking. Efficient application of the General Data Protection Regulation in Lithuania can be encumbered by the lack of methodical, explanatory, recommendatory materials on interpretation and implementation of abstract new provisions. Due to lack of legal certainty purposes of the General Data Protection Regulation may be better furthered at the beginning of the application of the novelties by way of such regulatory instruments as instructions, reprimands and opinions rather than imposition of enormous fines.

EU General Data Protection Regulation, which will come into force in 25 May 2018 will undoubtedly replace the existing practice of personal data protection. This paper examines the impact of the General Data Protection Regulation on data protection law by analysing the content of the Regulation as a source of law as well as the possible implementation problems and the most important features of data protection law. The systematic analysis of the European data protection law and the European Union data protection law suggests that the data protection law developed from the concept of the privacy constitutes a separate legal regulation protecting one of the values of the society: t personal data and person's ability to control the dissemination of information related to him. Changes in data protection law which are enshrined in the General Data Protection Regulation are assessed differently. The direct application of the Regulation, establishment of a one-stop-shop regarding supervisory authorities and extraterritorial protection of data should help to harmonize the European Union's data protection law as well as the application of high standards of data protection in Europe should also stimulate europeanization of data protection law in other countries. Noticeable reinforcement of data subject's consent in the light of data subject's rights creates preconditions for a higher level protection of personal data while the new data subject's right to data portability entails a reasonable doubt about the practical implementation of this right. The General Data Protection Regulation data protection is essentially replacing the system of obligations and liability of data controllers and data processors. The data controllers' obligation to carry out data protection impact assessment and appoint the Data Protection Officer implies that the excessive uncertainty in these responsibilities can substantially complicate the performance of these obligations, however the new system of liability for data protection violations will encourage data controllers and data processors to focus more on data protection law.

EU General Data Protection Regulation, which will come into force in 25 May 2018 will undoubtedly replace the existing practice of personal data protection. This paper examines the impact of the General Data Protection Regulation on data protection law by analysing the content of the Regulation as a source of law as well as the possible implementation problems and the most important features of data protection law. The systematic analysis of the European data protection law and the European Union data protection law suggests that the data protection law developed from the concept of the privacy constitutes a separate legal regulation protecting one of the values of the society: t personal data and person's ability to control the dissemination of information related to him. Changes in data protection law which are enshrined in the General Data Protection Regulation are assessed differently. The direct application of the Regulation, establishment of a one-stop-shop regarding supervisory authorities and extraterritorial protection of data should help to harmonize the European Union's data protection law as well as the application of high standards of data protection in Europe should also stimulate europeanization of data protection law in other countries. Noticeable reinforcement of data subject's consent in the light of data subject's rights creates preconditions for a higher level protection of personal data while the new data subject's right to data portability entails a reasonable doubt about the practical implementation of this right. The General Data Protection Regulation data protection is essentially replacing the system of obligations and liability of data controllers and data processors. The data controllers' obligation to carry out data protection impact assessment and appoint the Data Protection Officer implies that the excessive uncertainty in these responsibilities can substantially complicate the performance of these obligations, however the new system of liability for data protection violations will encourage data controllers and data processors to focus more on data protection law.

EU General Data Protection Regulation, which will come into force in 25 May 2018 will undoubtedly replace the existing practice of personal data protection. This paper examines the impact of the General Data Protection Regulation on data protection law by analysing the content of the Regulation as a source of law as well as the possible implementation problems and the most important features of data protection law. The systematic analysis of the European data protection law and the European Union data protection law suggests that the data protection law developed from the concept of the privacy constitutes a separate legal regulation protecting one of the values of the society: t personal data and person's ability to control the dissemination of information related to him. Changes in data protection law which are enshrined in the General Data Protection Regulation are assessed differently. The direct application of the Regulation, establishment of a one-stop-shop regarding supervisory authorities and extraterritorial protection of data should help to harmonize the European Union's data protection law as well as the application of high standards of data protection in Europe should also stimulate europeanization of data protection law in other countries. Noticeable reinforcement of data subject's consent in the light of data subject's rights creates preconditions for a higher level protection of personal data while the new data subject's right to data portability entails a reasonable doubt about the practical implementation of this right. The General Data Protection Regulation data protection is essentially replacing the system of obligations and liability of data controllers and data processors. The data controllers' obligation to carry out data protection impact assessment and appoint the Data Protection Officer implies that the excessive uncertainty in these responsibilities can substantially complicate the performance of these obligations, however the new system of liability for data protection violations will encourage data controllers and data processors to focus more on data protection law.

EU General Data Protection Regulation, which will come into force in 25 May 2018 will undoubtedly replace the existing practice of personal data protection. This paper examines the impact of the General Data Protection Regulation on data protection law by analysing the content of the Regulation as a source of law as well as the possible implementation problems and the most important features of data protection law. The systematic analysis of the European data protection law and the European Union data protection law suggests that the data protection law developed from the concept of the privacy constitutes a separate legal regulation protecting one of the values of the society: t personal data and person's ability to control the dissemination of information related to him. Changes in data protection law which are enshrined in the General Data Protection Regulation are assessed differently. The direct application of the Regulation, establishment of a one-stop-shop regarding supervisory authorities and extraterritorial protection of data should help to harmonize the European Union's data protection law as well as the application of high standards of data protection in Europe should also stimulate europeanization of data protection law in other countries. Noticeable reinforcement of data subject's consent in the light of data subject's rights creates preconditions for a higher level protection of personal data while the new data subject's right to data portability entails a reasonable doubt about the practical implementation of this right. The General Data Protection Regulation data protection is essentially replacing the system of obligations and liability of data controllers and data processors. The data controllers' obligation to carry out data protection impact assessment and appoint the Data Protection Officer implies that the excessive uncertainty in these responsibilities can substantially complicate the performance of these obligations, however the new system of liability for data protection violations will encourage data controllers and data processors to focus more on data protection law.

The European Union General Data Protection Regulation as a Legal Source of Data Protection Law

The European Union General Data Protection Regulation as a Legal Source of Data Protection Law

The European Union General Data Protection Regulation as a Legal Source of Data Protection Law

The European Union General Data Protection Regulation as a Legal Source of Data Protection Law

Os avanços tecnológicos possibilitam o acesso e compartilhamento rápido de dados e informações pessoais, o que demanda maior segurança e exigência de atitudes conscientes dos diversos profissionais que lidam com essas questões. Os profissionais de contabilidade se destacam neste universo por serem responsáveis por dados de clientes, fornecedores e colaboradores. O cenário de insegurança informacional levou à criação da LGPD, legislação específica para o tratamento de dados pessoais. Motivada por esse contexto, a presente pesquisa objetivou analisar os determinantes para conformidade da LGPD junto aos profissionais de contabilidade. Para alcançar tal propósito foi realizado um estudo quantitativo, descritivo e de levantamento. Na coleta dos dados desenvolveu-se e aplicou-se um questionário on-line com profissionais de contabilidade. A amostra final pesquisada totalizou 194 respondentes. A análise dos dados foi realizada por meio da Modelagem de Equações Estruturais. O modelo validado apresentou as dimensões de comportamentos e atitudes pessoais e os mecanismos de governança como determinantes, explicando 26,3% da conformidade com a LGPD. Esta pesquisa contribui para a compreensão de aspectos comportamentais dos profissionais da contabilidade frente à nova legislação, é uma abordagem inédita e supre uma lacuna na área contábil, apresentando contribuições úteis para instituições de ensino, órgãos de classe e empresas da área. ; Technological advances make it possible to quickly access and share personal data and information, which demands greater security and requires conscious attitudes from the different professionals who deal with these issues. Accounting professionals stand out in this universe for being responsible for customer, supplier, and employee data. The information insecurity scenario led to the creation of the General Data Protection Law (GDPL), a specific legislation for personal data handling. Driven by this context, this research aimed to analyze the GDPL compliance determinants among accounting professionals. In order to achieve this purpose, we conducted a quantitative, descriptive, survey study. For data collection, we developed and applied an online questionnaire addressed to accounting professionals. The final surveyed sample totaled 194 respondents. We performed the data analysis through Structural Equation Modeling. The validated model showed the dimensions of personal behaviors and attitudes and governance mechanisms as determinants, explaining 26.3% of GDPL compliance. This research contributes to the understanding of behavioral aspects of accounting professionals in face of the new legislation. It is an unprecedented approach and fills a gap in the accounting area, presenting useful contributions for educational institutions, class associations, and companies in the area.

SUMMARY Labour contract play with civili contracts is pended to exhibit their analogies, differencies and general run of principles for contracts. Labour contract is important nor just in economical but either ir social way. It helps to lessen strain between social groups to match up different interest of various persons. All contracts either civil, neither labour have typical elements for contracts. Making either labour, neither civili contracts it is held that sides of contract are equal and free to decide with whom to it with. The main feature of either civil neither labour contract side's free will match. Resolving of any covenant sides are equal and free, only from them depends of what, how it will be agreed. Free will principle in labour law can be invoked as far as it doesn't disorder labour code, imperative norms improved in other labour laws and doesn't exacerbate the go to the employees. Before making contracts between the sides it originates particular precontractual relationships which reason is bargain - attemt to setle about conditions of the future contract. Exactly in the time of these relationships it manifests odds of side's possibilities, which is named like negotiation power odd. Such negotionation odd conditions that one contract side it is superior in economical power against other side and can dictate conditions of contract. In many occasions it is not negotitiating of conditions, because one side is less powerfull in it's experience, negotiation skills, quantity of information, doesn't interest purport of contract and unhesitatngly accepts offered conditions. So tying to drop these odds in the acts reglamenting civil contracts it is brought the weak side institute. Making labour contracts this odd is more felt. It is noted that the level of such odd depends very much of countries economical, social and political realias. In conditions of market ecnomics it is set a substatial attitude for contracts freedom: the sides must be free to settle of various conditions which are acceptible for both sides, the law must confine just in common terms describtion. On purpose to separate labour contract form civil contracts it must be set in what ammount service conveyour's made job is a part common practice of company or company sets work time and other labour conditions, in what ammount company - service accepter pursues a control of the work made by employee service conveyour, also labour discipline or company gives to service conveyour equipment, stuff, essential for right job to make and what ammount. It is nessecary to set: if the works were made regulary, or the company pays periodically liable fee to service conveyour or it is definabled by in early agreed tests; or service conveyour employee can get benefit or he risks to get damage related with his job, or service conveyour person works for one company - service accepter; or company extends career education for employee. Inspecting labour and civil contracts play we can make a conclusion that ecxept many similitudes, there exist many differences also.