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Journal articles on the topic 'Financial and property interests'
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1
Kiryanova, Nadezda Nikolaevna. "Discharge of obligation by an insolvent taxpayer on recovery of the amount of value-added tax in the context of ensuring public financial and economic interests." Налоги и налогообложение, no. 5 (May 2021): 40–50. http://dx.doi.org/10.7256/2454-065x.2021.5.36594.
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This article considers the problem of recovery of the amount of value-added tax by insolvent taxpayers in the context of ensuring public financial and economic interests. Analysis is conducted on the problem of whether taxpayers have obligation to recover the amount of value-added tax in terms of selling property during bankruptcy procedure, taking into account the established law enforcement practice and theoretical views on the topic. The subject of this research is the norms of tax law that regulate the obligation of insolvent taxpayers in recovery of the amount of value-added tax in terms of selling property during bankruptcy procedure. Such obligation of insolvent taxpayers is viewed with consideration of the need to ensure financial and economic interests of creditors of the debtor and public financial and economic interests. The author determines and substantiates the need for comparing fiscal interests with the financial and economic interests of creditors of the debtor, as well as public financial and economic interests in the context of implementation of norms of tax law to the discharge of tax obligations by insolvent taxpayers. It is established that the obligation of insolvent taxpayers to recover the amount of value-added tax significantly affects the financial and economic interests of creditors of the debtor. Based on the acquired results, the author offers to develop the position on the legislative level, according to which the obligation on recovery of the amount of value-added tax does not apply to taxpayers who are declared bankrupt in accordance with the established procedure, or the priority of payment of this tax can be lowered in case of objections of the interested parties.
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Zakharchenko, Andriy. "PROTECTION OF RIGHTS AND LEGITIMATE INTERESTS OF THE STATE FROM VIOLATIONS COMMITTED BY BUSINESS ENTITIES OF THE PUBLIC SECTOR OF THE ECONOMY." Law Journal of Donbass 73, no. 4 (2020): 33–43. http://dx.doi.org/10.32366/2523-4269-2020-73-4-33-43.
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The article analyzes the problematic issues that arise in connection with the protection of the rights and legitimate interests of the state in case of violation of these rights and interests by economic entities of the public sector of the economy. The state of normative-legal provision and law-enforcement practice concerning realization of protection by subjects of management of objects of state property, as well as of bodies of the state financial control, and also bodies of prosecutor's office are also considered. According to the results of the study in order to improve the protection of the rights and legitimate interests of the state from violations by economic entities of the public sector of the economy, it was proposed: 1) to specify the procedure and forms of exercising powers by the subjects of management of state property objects granted to them in order to control the activities of economic entities of the state sector of the economy; 2) to consolidate the obligation of subjects of management of objects of state property to take measures for judicial protection of the rights and interests of the state from violations committed by these entities; 3) to approve methodical recommendations on protection of the rights and lawful interests of the state by subjects of management of objects of state property, including from infringements from the above-stated subjects of management; 4) to take into account the state of implementation by the subjects of management of state property of measures to protect the rights and legitimate interests of the state in conducting a single monitoring of the effectiveness of management of state property; 5) to consolidate normatively the sequence of actions of the bodies of state financial control in case of detection of losses caused to the state; 6) to establish the powers of these bodies to apply directly to the court in the interests of the state with claims for invalidation of contracts concluded by controlled entities in violation of the law; 7) to specify the provisions regarding the protection of the interests of the state by the prosecutor's office.
3
Jha, Saumitra. "Financial Asset Holdings and Political Attitudes: Evidence from Revolutionary England *." Quarterly Journal of Economics 130, no. 3 (May 6, 2015): 1485–545. http://dx.doi.org/10.1093/qje/qjv019.
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Abstract The English Parliament’s struggle for supremacy against monarchical dictatorship during the Civil War (1642–1648) was crucial for the establishment of representative government, yet its lessons continue to be debated. I exploit novel data on individual MPs drawn from 1,842 biographies to show that the conflict was over overseas interests and other factors over which the executive enjoyed broad constitutional discretion, rather than over domestic property rights. I further exploit the coincidence of individual MPs’ ability to sign legally binding share contracts with novel share offerings by overseas companies to measure the effect of overseas share investment on their political attitudes. I show that overseas shareholding pushed moderates lacking prior mercantile interests to support reform. I interpret the effect of financial assetholding as allowing new investors to exploit emerging economic opportunities overseas, aligning their interests with traders. By consolidating a broad parliamentary majority that favored reform, the introduction of financial assets also broadened support for the institutionalization of parliamentary supremacy over dictatorial rule.
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Grigoriev, L. "Investment Process: Stock of Problems and Interests." Voprosy Ekonomiki, no. 4 (April 20, 2008): 44–60. http://dx.doi.org/10.32609/0042-8736-2008-4-44-60.
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The article focuses on key reasons for capital formation relative lagging during the economic upturn. Still not clear property rights, the long process of formatting of the ownership, weak corporate governance have delayed the turnaround to the investment boom. The structure of economy, sales and industry profitability determines the structure of investments, but it does not lead to sufficient investments in the research sector and manufacturing. The financial sector shows high dynamics, but it can not supply enough "long" money with a huge export of capital. Capital formation has not been influenced by any investment policy. In essence it was the "Inertia" scenario which during the long crisis led to aggravating problems in the economy. These problems have not been solved in the upturn. This situation stimulates the government to use its financial resources in the context of the "Mobilization" scenario that creates more difficulties for the "Modernization" scenario.
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Dmytruk, Anna. "Intellectual property law as a system of creative activity results protection." Theory and Practice of Intellectual Property, no. 6 (June 16, 2021): 73–80. http://dx.doi.org/10.33731/62020.233967.
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Keywords: results of creative activity, intellectual property law, creative freedom,subjective and objective aspects of intellectual property law, subjective and objectiveaspects of creative freedom
At the present stage of intellectual property science developmentresearchers continue discussions on the nature of intellectual property law and itscomponents. In the intellectual property law history, the legal doctrine and legislationadmit a certain connection between creators and their results of intellectualcreative activity as well as the relations that arise as a result of their creation. Consideringthe basic approaches to intellectual property rights we cannot ignore its obviouscomponent attribute of ideal nature, so the system of intellectual propertyrights protection includes not only property or exclusive intellectual property rights, but also personal non-property rights. Intellectual property law in the objectiveacceptation is a system of rights. In the subjective acceptation it always combinestwo components: non-material and material. Legislative rights to the object ofintellectual property rights are a legal confirmation of the existing and inviolableconnection between the creator and their object of intellectual property rights. Intellectualproperty law combines personal, intangible and property interests of thecreator. It is aimed to combine all these interests with the interests of other people.The law determines the procedure for using and receiving remuneration as a resultof intellectual property rights realization by the creator or their legal successors.The subject of intellectual property rights is a person who owns personal non-propertyand (or) exclusive property rights of intellectual property. The subjective aspectof intellectual property rights reflects the interests that the creator seeks tosatisfy by creating an object of intellectual property rights. There are three main interestsof the creator which they can satisfy by exercising intellectual propertyrights: recognition interest, financial reward interest and interest in their intellectualproperty rights protection. The object of intellectual property rights is a resultof intellectual and creative work of the subject who always owns personal intangibleintellectual property rights on the basis of natural law and legislation and this isproceeding from the very beginning of the process and as a result of creation of intellectualproperty rights object. It is worth mentioning that according to the lawthe personal intangible intellectual property rights remain in force without limit oftime and cannot be alienated (transferred) except it is expressed by law.
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Tytko, Anna, and Hanna Stepanova. "INTERNATIONAL EXPERIENCE OF DECLARING PROPERTY, ASSETS AND PRIVATE INTERESTS." Baltic Journal of Economic Studies 5, no. 1 (March 22, 2019): 214. http://dx.doi.org/10.30525/2256-0742/2019-5-1-214-217.
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The aim of the article. To analyse the specificities of asset and private interest declaration by public officials and representatives of political power, as well as to suggest the author’s original differentiation of declarations of assets, income, private interests, and gifts. The subject of the study is the procedure for submitting declarations by persons entrusted with functions of the state and local self-government bodies in some countries of Western Europe. Methodology. In the article, the method of deduction and induction enabled to study the features of violating the requirements of financial control through the procedure for submitting a declaration by persons entrusted with functions of the state and local authorities. The methods of deduction and synthesis enabled to define the concept of “asset and interest declaration”, practiced in some countries of Western Europe. A comparative legal analysis enabled to study the procedure for submitting an income and expenditure declaration in some Western European countries, identifying the main types of conflict of interest and income declarations, as well as differentiating persons obliged to submit declarations. The results of the study revealed that the foreign experience of asset declaration is closely intertwined with the private interest declaration. Practical implications. In the study: first, the specificities of foreign declaration practice, according to the subjects of such declaration submission, are outlined; second, the procedures for submitting declarations of income and expenditures, as well as interests, are analysed and compared; third, the author’s perspective on the differentiation of declarations and declarants is substantiated. Relevance/originality. The comparative legal analysis enabled to study the procedure for submitting a declaration of public officials in some countries of Western Europe, empowering to form perspective areas of legislation development in this sphere.
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Pysmenna, Tetiana. "INSURANCE OF FINANCIAL RISKS OF BUSINESS ENTITY: FROM THEORY TO PRACTICE." Economic Analysis, no. 27(3) (2017): 151–58. http://dx.doi.org/10.35774/econa2017.03.151.
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The subject of the study is the theoretical and practical principles of insurance of financial risks of the subject of economic activity. The purpose of the study is to substantiate the theoretical foundations and analyse the practice of financial risk insurance of the entity. It is established that the essence of insurance of financial risks can be formulated in different ways. Often, under this notion we consider the protection of the property interests of the entity in the event of financial risks in its activities, which is carried out at the expense of the insurance company's funds formed from insurance premiums. In the implementation of financial risks, an entity may suffer material loss in the form of actual damage or loss of profit. The tendencies of development of insurance of financial risks in the market of insurance services of Ukraine are determined. They are affected by the change in the volume of gross and net insurance premiums and insurance premiums on insurance of financial risks. On the basis of the assessment of the level of gross and net insurance payments, the insurance of financial risks is classified as a profitable type of insurance to a certain extent. The main types of insurance of financial risks of the subject of economic activity are described. At the domestic insurance market, insurance companies practice loan insurance, insurance guarantees and investment insurance. Each type of insurance of financial risks is carried out in order to protect the property interests of the entity in the event of various insurance incidents. For each type of insurance of financial risks, the insured amount, insurance rate, insurance payment and insurance indemnity must be established. It is concluded that the issue of financial risk insurance needs further research in the consideration of other types of financial risk insurance of the entity.
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Lapshin, Valery Fedorovich. "PECULIARITIES OF ESTABLISHING RESPONSIBILITY FOR FINANCIAL CRIMES IN SELECTED COUNTRIES OF THE EURO-ASIAN REGION." Yugra State University Bulletin, no. 2 (December 15, 2018): 33–42. http://dx.doi.org/10.17816/byusu20180233-42.
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At present, the reform of domestic criminal legislation is being carried out with a view to mitigating responsibility for certain crimes that do not involve causing physical or property harm to a citizen. The most attractive in this part are the criminal-legal prohibitions in the sphere of economic activity. But the public danger of certain economic (financial) crimes, which harm the state interests, even in the current criminal legislation of Russia can be recognized as undervalued. Therefore, the implementation of a policy of mitigating criminal responsibility requires extreme selectivity, so as not to deprive the criminal-legal protection of really meaningful economic relations. To do this, it is necessary to study the experience of criminal legal protection of financial relations, which already exists in the economically developed countries of the Euro-Asian region. The results of their development testify to the successful solution of the problem of finding a balance between the necessary criminalization of socially harmful economic behavior and ensuring the proper protection of the financial interests of society and the state. Certain mechanisms for protecting financial interests can be considered as a matter of reception in the Russian criminal law.
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LUKPANOVA, Zhanar, Zhanar TOYZHIGITOVA, Gulzhan ALINA, Almagul JUMABEKOVA, and Arailym ORAZGALIYEVA. "Influence of Financial and Climate Factors on Agricultural Industry Development." Journal of Environmental Management and Tourism 11, no. 7 (November 30, 2020): 1813. http://dx.doi.org/10.14505//jemt.11.7(47).21.
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The development of the agro-industrial complex in Kazakhstan is an urgent problem for agricultural producers and insurers, since agriculture is in the zone of constant natural and economic risks, where the main share of risks is associated with weather events affecting the production of agricultural crops. In order to reduce negative factors in agriculture, to ensure the protection of the property interests of farmers in crop production from the consequences of adverse natural phenomena, animal husbandry, measures are being taken by the state and business, however, there are still problems that agricultural producers face.
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Sadchenko, E. V. "TECHNOLOGY BLOKCHEIN IN THE FIELD OF FINANCIAL SERVICES OF THE ENTERPRISE." Economic innovations 19, no. 3(65) (December 19, 2017): 145–53. http://dx.doi.org/10.31520/ei.2017.19.3(65).145-153.
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The article deals with the main approaches to the technology of blockade management of financial flows between enterprises and between the state and enterprises. Ukraine's entry into the global information space and the introduction of �ryptocurrency in the domestic financial market will expand the investment market and provide targeted budget investments to national producers that can provide increased production through the end product, services, net exports or the creation of products that replace the imported. Three important functions of the financial services sector are proposed based on the blockade technology: at the enterprise registration of transactions, confirmation of the identity of the person (legal address) and the conclusion of contracts. The principles of state policy in the sphere of activity of financial institutions in the market of cryptography are described, in accordance with the draft Law of Ukraine "On stimulation of the market of �ryptocurrency and its derivatives in Ukraine" and supplemented with the principles that most fully reveal the peculiarities of public administration with the help of blockade technology. Professional market participants are not responsible for the obligations of the state, and the state - on the obligations of such market participants are crying. All operations on the market of crying are carried out by their participants at their own risk. The state guarantees the observance and protection of property and other rights and legitimate interests of professional market participants in the cryptographic market and other persons who carry out property or transactions with cryptic foreign currency, the conditions of free competition in the provision of financial services in the market of �ryptocurrency. �ryptocurrency have protection in the form of a cryptographic code, which allows them to emit them by any user-operator to bypass the actions and positions of the central bank. All operations on the market of crying are carried out by their participants at their own risk. The state guarantees the observance and protection of property and other rights and legitimate interests of professional market participants in the cryptographic market and other persons who carry out property or transactions with cryptic foreign currency, the conditions of free competition in the provision of financial services in the market of cybercurrencies.
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Packer, Frank, Timothy Riddiough, and Jimmy Shek. "International Real Estate Review." International Real Estate Review 17, no. 2 (August 31, 2014): 241–74. http://dx.doi.org/10.53383/100186.
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Securitized equity interests in commercial property (the so-called listed REIT market) across a number of countries are analyzed. In so doing, we have pulled together financial as well as real economic data from a large number of different sources. On the real side, we focus particularly on office property construction, as data are fairly available in that sector. The comparison of REIT markets across countries reveals significant variation in terms of institutional characteristics, but many similarities in terms of financial performance. Office construction activity also displays some synchronicity across countries, with a general pattern of reduced levels and volatility in construction activity over the past two decades. Linkages between REIT market development and the dynamics of new construction activity are explored.
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Benjamin, Joanna. "Determining the Situs of Interests in Immobilised Securities." International and Comparative Law Quarterly 47, no. 4 (October 1998): 923–34. http://dx.doi.org/10.1017/s0020589300062606.
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In the wholesale financial markets, enormous exposures are collateralised by interests in immobilised securities. Such collateral may be provided under a security interest, or by way of outright transfer.1 The collateral taker is always concerned to ensure that its interest in the collateral assets will be enforceable, not just against the collateral giver but also against third parties such as other creditors of the collateral giver. This is particularly important in the insolvency of the collateral giver, in order to ensure that the collateral taker ranks above ordinary creditors. Rights in assets which bind third parties are generally characterised as property rights, and the general approach in conflict of laws is to refer questions concerning the acquisition of property rights to the law of the place where the asset in question is located, or lex situs. In relation to interests in immobilised securities, this simple rule presents a challenge in practice, as the location of interests in immobilised securities may not be immediately obvious. This article suggests that the legal location of such interests is the office of the clearing system where the account recording such interests is maintained. This accords with the provisions of Article 9(2) of the Finality Directive, which has yet to be implemented in the United Kingdom.
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Голованова, Наталья, and Natalya Golovanova. "Seized Property Regulation Issues." Journal of Russian Law 4, no. 10 (September 19, 2016): 0. http://dx.doi.org/10.12737/21525.
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This article provides some insight into foreign states’ regulation of seized property and weaknesses and opportunities for increasing effectiveness of existing regimes. Asset confiscation through proceeds of crime legislation, as well as assets originated from corruption, has taken on a new lease of life over the past few years. The main object of criminal proceeds confiscation laws is to divestiture the financial gain derived from criminal activity and to relinquish it to the state. The author evaluates the legislation and practice in the framework of regulation of seized property in Europe, USA and Australia, and lays stress on social reuse of propriety. In author’s opinion, Italian experience in transferring confiscated assets to local authorities in favour of the society is especially interesting for Russia. It is noted that besides achieving the common goal to seize illicit assets from criminals to the subsequent payment of compensation to victims of crime, to fight against organized crime, terrorism and economic crimes, it is important to create an economically viable asset recovery system, preserving their value in the interests of the state, society and victims, as well as ensuring accountability, transparency and public confidence in the system of asset recovery.
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Nwafor, Anthony O. "Moratorium in business rescue scheme and the protection of company’s creditors." Corporate Board role duties and composition 13, no. 1 (2017): 59–67. http://dx.doi.org/10.22495/cbv13i1p6.
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The concept of business rescue has been acknowledged as one of the innovative paths towed by the South African Companies Act 71 of 2008. The primary purpose of business rescue, as set down by the law, is to facilitate the rehabilitation of a company that is in financial distress. Attaining that purpose could, however, come at a price to the company’s creditors. The law imposes a temporary restriction on legal proceedings, enforcement actions and the property rights of creditors. Unless the written consent of the business rescue practitioner or the leave of the court is first sought and obtained, the creditors cannot have any recourse against the company. The paper argues that the statutory moratorium could constitute an affront on the constitutional right of property, and further contends that while the business rescue practitioner whose governance role naturally supplants that of the board, would not ordinarily grant such consent, the courts are seemingly more neutrally disposed for recourse by the creditors who seek to exercise their rights against the company. In weighing the competing interests, greater consideration should be accorded to the creditors, the protection of whose interests are generally more compelling whenever the company is in financial distress.
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Udovikova, Alla A., and Irina N. Marchenkova. "Modern Trends in the Tax Audit Market." International Journal of Criminology and Sociology 9 (April 5, 2022): 2681–86. http://dx.doi.org/10.6000/1929-4409.2020.09.331.
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As Russia transited to market relations, it formed an independent audit service, which emergence prerequisites were the mutual interest of state bodies, the managing administration of the enterprise and its owners in reliable financial and accounting information. The audit has become an integral part of economic relations and has been recognized by most countries of the world. This was facilitated by the need for means of implementing and protecting property interests, enhancing economic benefits and minimizing entrepreneurial risk. The main aim of the study is to investigate the market economy and tax audit market, which determine the development of new activities for the implementation and regulation of economic relations, predetermined the creation of organizations that regulate the processes of accounting and tax accounting. To accomplish that aim, the methods of deduction, induction, systematization and generalization of theoretical and practical materials are utilized. Based on the outcomes, a new type of activity at that time was an audit, which provided protection of the legal property interests of business entities by means of independent financial control, confirmation of the authenticity of balance sheets and reports on the results of economic activities, and the provision of related services.
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Zakharkina, A. V., and V. P. Ladygina. "DIGITAL FINANCIAL ASSETS AS A NEW PROVISION OF THE MARRIAGE CONTRACT." Ex Jure, no. 3 (2023): 67–83. http://dx.doi.org/10.17072/2619-0648-2023-3-67-83.
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Abstract: the article focuses on a new direction of research for domestic civil science – the specifics of including conditions on digital financial assets in a prenuptial agreement. The article draws attention to the progressive formation of the domestic ecosystem of digital financial assets, which is a factor in the growth of the number of prenuptial agreements that take in to account digital financial assets; clarifies the role of the prenuptial agreement in the structure of contractual regulation of property relations in the digital economy; makes general comments on the legal nature of digital financial assets; the features of the inclusion of the condition on digital financial assets in the text of the marriage contract are disclosed. Conclusions are drawn that digital financial assets, being property rights, are subject to the legal or contractual regime of the spouses' property; are immanently linked to a specific information system, which should be taken into account in the terms of the marriage contract; are accessed using user accounts, access to which is predetermined by the passage of authentication procedures and user identification using logins, passwords, biometrics, etc. The leading role of the notary in the correct formulation of the relevant provision of the marriage contract is noted, which is necessary to protect the interests of a particular party to the marriage contract, prevent legal conflicts in the future, as well as ensure the unhindered exercise of rights by third parties who are associated with digital financial assets.
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Turnbull, Christopher. "Family Law Property Settlements: A Liberal Theoretical Framework for Law Reform." QUT Law Review 18, no. 2 (January 25, 2019): 246. http://dx.doi.org/10.5204/qutlr.v18i2.751.
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This article sets out a law reform framework for family property settlements, drawn expressly from a theoretical foundation. It applies Rawls’ theory of justice, which falls under a liberal philosophical umbrella. It explains the choice of a liberal theory for use in family property settlements and constituent elements of Rawls' theory of justice. Drawn from Rawls' theory, four foundation principles emerge. These are the rule of law (including transparency, consistency, and clear purpose), non-discrimination between spouses, recognition of financial disadvantage, and priority to the economic interests of children. From those principles, this article constructs the elements of a potential alternative property settlement law combining a rule of equal division while retaining judicial discretion for specific purposes.
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Zorin, Artyom V. "Problem of Compensation for American Property in Czechoslovakia in 1945–1948." Izvestia of the Ural federal university. Series 2. Humanities and Arts 22, no. 4 (202) (2020): 208–23. http://dx.doi.org/10.15826/izv2.2020.22.4.072.
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This article explores one aspect of the US policy in Europe between 1945 and 1948. Following World War II, Washington’s increased influence required new mechanisms and ways of behaviour. US diplomacy needed to combine its traditional course meant to protect American interests with the intention of expanding its influence and support democratic governments in the liberated states. However, the policy was accompanied by several serious problems and contradictions, e.g. the US relations with Czechoslovakia concerning the compensation for the nationalised and requisitioned property of American citizens. Conducted to improve and recover its economy within the socialist reforms course, the measures were perceived in the US as evidence of an increased Communist and Soviet influence. The inability of the Czechoslovak government to pay compensation and prolonged negotiations put American diplomats in front of a choice between the protection of their citizens’ property interests and continuing to support pro-Western forces in Czechoslovakia. The weakness of the Czechoslovak economy and its limited financial resources were not accepted by the Americans as a good enough reason for concessions. Washington took a principled stand declaring the need for adequate and effective compensation as a condition for the development of any other relations. It used financial pressure — blocking loans and credits which Czechoslovakia was desperate for. This led to a deterioration of bilateral relations and influenced the decline of popularity of pro-Western political forces in Czechoslovakia, ending with the Communist takeover in 1948, which made compensation impossible for a few decades to come.
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Lutsenko, S. I. "RAPPROCHEMENT OF LONG-TERM FINANCIAL INTERESTS OF THE SHAREHOLDER AND THE MANAGEMENT OF THE COMPANY." Strategic decisions and risk management 10, no. 4 (March 28, 2020): 352–59. http://dx.doi.org/10.17747/2618-947x-2019-4-352-359.
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The author considers features of the economic nature of activity of the shareholder in corporate governance and in the control over management. The author offers the standard of the diligent shareholder and the standard of the diligent management as necessary condition for rapprochement of long-term financial interests. Reasonable and diligent realization of the corporate rights, display of interest to company activity will allow the shareholder to receive the information on the concluded transactions. The information on transactions will allow to protect the broken rights in the terms established by the law. The reasonable management within the limits of standard administrative practice should make the maximum efforts for achievement of firm wealth maximization and also consider factors which to a greater or lesser extent influence firm wealth maximization and can be considered as the independent purposes at a certain stage of activity of the company. The company it is necessary to implement the motivation program for rapprochement of long-term financial interests of the shareholder and the management. The motivation program means reception of property benefit from increase in a stock value (share) of the company which possibility of reception is the circumstance stimulating management to act in interests of the company. According to the best practice of corporate governance level of the compensation paid to management, should be sufficient for attraction, motivation and deduction of the persons possessing necessary for company professional skills and qualification, and the compensation system should provide rapprochement of financial interests of directors with long-term financial interests of shareholders. The clause is interdisciplinary, covering elements of corporate governance which are a part of the corporate finance as sciences, and also, the corporate right.
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Nguyen, Xuan-Thao. "Intellectual Property Financing: Security Interests in Domain Names and Web Contents." Texas Wesleyan Law Review 8, no. 3 (July 2002): 489–504. http://dx.doi.org/10.37419/twlr.v8.i3.5.
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Intellectual property has become an increasingly valuable corporate asset. Not surprisingly, many companies use intellectual property for security purposes in commercial financing schemes. The recent revision of Article 9 of the Uniform Commercial Code (UCC) was drafted with a comprehensive understanding of how intellectual property has been used generally in commercial transactions and as collateral in secured transactions. The revised Article 9 aims to facilitate more financing schemes secured by intangible assets in electronic com- merce. Given the growth of borderless, electronic commerce, new intellectual property assets such as domain names and web contents are often the primary assets of online companies.3 If these assets are secured for purposes of obtaining financing for online companies, both the lender (creditor/investor) and the online company (debtor) should understand the nature of the assets and how a security interest in the assets is perfected. Most importantly, from the lender's side, having a perfected security interest will provide the lender priority in the intangible assets over the bankruptcy trustee in the event the online company is insolvent. From the online company's side, it is important to understand how the securing of intellectual property is achieved and what impact it may have on the company's daily operation.
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Grigorieva, O. G. "Strengthening of the Notary's Financial Responsibility in the Aspect of Invalidation of Notarized Transactions." Journal of Law and Administration 18, no. 3 (October 18, 2022): 19–25. http://dx.doi.org/10.24833/2073-8420-2022-3-64-19-25.
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Introduction. The number of real estate transactions certified by notaries is growing every year. Сompared to 2020, the number of transactions with non-residential real estate certified by notaries increased by 24%, with residential premises - by 13% The Federal Notary Chamber notes. It happens due to the continued trend of legislative expansion of real estate transactions subject to mandatory notarization, as well as the desire of citizens and organizations to obtain maximum legal guarantees and protection of their property rights and interests. The powers of a notary in real estate transactions are very wide. So, the notary himself can request supporting documents, check wills, powers of attorney, pledge of property based on the data of registers, draw up an agreement correctly, send a package of documents to the Federal Service of State Registration, Cadastre and Cartography (Rosreestr) authorities for state registration of the transfer of ownership, hand over the registered agreement to the parties, etc. At the same time, annually facts of notaries participation in fraudulent schemes with real estate, recognition by courts of notarized transactions as invalid (due to nullity), bringing notaries to disciplinary and criminal liability are revealed. The article provides specific examples from judicial practice and statistical data confirming this thesis, substantiates proposals for further improvement of civil legislation in order to prevent fraudulent actions with real estate and violations of the legal rights of citizens and organizations committed with the participation of notaries.Materials and methods. This study is based on a combination of such methods of scientific knowledge as: the dialectical method, which made it possible to connect the theory of civil and inheritance law and judicial practice; the formal legal method made it possible to analyze legislative norms; the systematic method allowed us to consider the institution of liability of notaries as a system with internal unity and interconnections with other institutions of law.The results of the study. In the course of the study, the provisions of the Fundamentals of the legislation of the Russian Federation on the notary, regulating the goals and objectives of the notary in ensuring the protection of the rights and legitimate interests of citizens and legal entities, the Civil Code of the Russian Federation on the recognition of transactions as invalid, were analyzed. The judicial practice on invalidating certain real estate transactions certified by notaries (including from the author’s personal practice), the statistics of the Ministry of Justice of Russia on bringing notaries to criminal and disciplinary liability, the number of complaints against the actions (inaction) of notaries, on the recognition invalid transactions, insurance compensation for losses incurred through the fault of notaries in 2019-2021. The conclusion is substantiated that the victims of fraudulent actions with real estate involving notaries are, as a rule, pensioners, the disabled, whose rights and legitimate interests need special legal protection. Such facts, to a certain extent, undermine the trust of the participants in the property turnover in the institution of the notary. A number of gaps in civil legislation and legislation on notaries in the area under study have been identified, and proposals have been formulated to fill them. Discussion and conclusion. The strengthening of the role of a notary in the process of real estate transactions, the improvement of technologies for notarial actions (remote transactions, transactions using an electronic digital signature, the introduction of the "electronic notarized power of attorney" service, etc.) certainly correspond to the dynamics of modern property turnover. However, at the same time, fraudulent schemes with real estate are also being improved, in which, as evidenced by judicial practice and statistics, notaries themselves are involved. For maximum legal protection of the interests of participants in property turnover, it is proposed to include in the legislation the norms on compensation by notaries of the full market value of property lost through their fault, lost profits, as well as moral damage, damage to business reputation and court costs incurred due to illegal actions of notaries of the parties to the transaction. It is also proposed to legislate the presumption of moral harm to the citizens participating in the transaction, which, according to the court decision that has entered into force, is declared invalid due to nullity.
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Katica, Damir. "ODUZIMANJE IMOVINSKE KORISTI PRIBAVLJENE UČINJENJEM KRIVIČNOG DJELA / CONFISCATION OF PROPERTY OBTAINED THROUGH CRIMINAL ACTIVITIES." Pregled: časopis za društvena pitanja / Periodical for social issues 64, no. 1 (September 29, 2023): 87–99. http://dx.doi.org/10.48052/19865244.2023.1.2.87.
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The confiscation of the property obtained through criminal activities is a very important consequence of criminal conviction. In this way, it is told to potential offenders that they will not be able to maintain the property benefits obtained by criminal actions, and in such a way, it is also implemented both special and general prevention. The goal of revoking property acquired in a illegal way is not only preventive and punitive, but also to protect the interests of the injured party. The main task of each state is to focus on the confiscation of the property, to create defense mechanisms in the fight against organized crime and to implement a financial investigation with the aim of identifying, seized and subtracting the assets that arose to do severe crimes, and all This is a strategic plan for the fight against organized and difficult crime.
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Karavaeva, I. V. "Retrospective Experience of Creating a Financial Security Cushion for Territorial Entities in Russia." Federalism, no. 3 (October 3, 2020): 77–91. http://dx.doi.org/10.21686/2073-1051-2020-3-77-91.
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The analysis of the evolutionary development of local budgets revenue and spending at the turn of XIX and XX centuries allows us to abandon the point of view that has become familiar to Russian economic literature about the traditional and unconditional priority of the state’s economic interests over the economic and social interests of local territorial communities in Russia. The study of the process of formation of Zemstvo and city finances leads us to the conclusion that in retrospect there was a significant independence of territorial government bodies from the General system of state administration. The article presents the facts of the existence in Russia of a system of local taxes and property sources of income that ensure the financial independence of territorial entities. The article clearly shows that at the turn of XIX and XX centuries in Russia local administration structures were based on traditions similar to the principles of independence and self-sufficiency of local self-government systems widely used in modern practice in democratic countries.
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de la Peña, Nuria, and Heywood Fleisig. "Romania: Law on Security Interests in Personal Property and Commentaries." Review of Central and East European Law 29, no. 2 (2004): 133–217. http://dx.doi.org/10.1163/157303504774062411.
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AbstractThis paper presents the Romanian Law on Security Interests in Movable Property, together with commentaries on its main articles. It also discusses the background research and analysis that preceded the enactment of the law. Problems in the legal and institutional framework for secured transactions ranked high among the factors that limited access to credit in Romania. Limited access to credit, in turn, led to lower rates of investment and, thence, to lower rates of economic growth. Moreover, since the existing credit system could safely take as collateral only large holdings of real estate, the credit system discriminated heavily against those with mainly movable property as assets—the poor and operators of small businesses and farms. These legal problems reduced access to credit in Romania more than did macroeconomic instability or a variety of other structural features of the economy. Moreover, these limits would have lingered on undiminished long after macroeconomic stability could have been achieved. Limited access to credit has been generally recognized as constraining growth and aggravating poverty. Many donors and governments have attempted to address this problem without remedying its underlying legal roots: they have supported directed credit programs, state loan guarantees, state-funded guarantee funds, and direct loans by state agencies. These efforts typically end in disaster. Even where employees of such institutions matched their private counterparts in their desire to collect loans, the legal and regulatory framework prevented collection. State lenders may be able to make loans that the private sector will not make; however, they are no more able to collect them. No one has devised a feasible and effective economic remedy to this legal problem. Good public policy relaxes limits to access to credit by addressing the legal roots of this problem. Notwithstanding the importance of collateral to lenders and of movable property to producers, before the reform, the laws and legal registries of Romania largely prevented private lenders from taking movable property as collateral for loans. The new Romanian Law on Security Interests in Personal Property remedies this problem. It sets out a comprehensive framework for using personal property as collateral for loans. It introduces a broad system of security interests in personal property that derogates the existing narrow regime of non-possessory pledges. The law broadens the range of property that can serve as collateral under the concept of security interests (Garantiile Reale) far beyond the scope of what the pre-reform pledge. Today, a wide variety of property and transactions can secure a loan. The law sets out a compulsory and unique system for establishing priority among creditors in collateral. It provides that the first creditor who files a notice of the security interest shall be the first entitled to receive the proceeds from the sale of the collateral should the borrower default. These provisions apply to any secured creditor and to any creditor who—under any contract—has a right to satisfaction from property of the debtor or from property in the debtor's possession. This includes creditors in financial leases, conditional sales, warehouse operations, and accounts receivable financing. The law provides that the ranking of priority depends only on the time of filing a notice of the security interest in an Electronic Archive. Unlike a pledge registry, this Archive system does not register the security agreement. Rather, it files in a database a notice that a security interest exists. This notice contains minimal information about the parties to the transaction and the security interest. Furthermore, the law sets out—for the first time anywhere in the world—a registry archive in the Internet that may be accessed on-line both to file and to retrieve information.
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Maniszewska-Ejsmont, Joanna. "O potrzebie przyjęcia de lege ferenda sankcji bezskuteczności zawieszonej (negotium claudicans) przy czynnościach zarządu majątku dziecka." Civitas et Lex 37, no. 1 (February 20, 2023): 39–52. http://dx.doi.org/10.31648/cetl.7586.
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In this article, the author deals with the issues of sanctions of defective activities performed within the management of the child’s property. The premise of this article is to indicate the threats to the financial interests of the child resulting from the absolute invalidity sanction, as well as the certainty and safety of transactions with minors. The general assumption of this article is a comprehensive analysis of the legal structures of the management of a child’s property, which may result in the absolute invalidity sanction of a legal act. This will be used to develop de lege lata conclusions regarding the functioning of the current regulations and to propose directions of de lege ferenda changes.
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Yu, Hao. "Research on the Construction of Financial Technology "Regulatory Sandbox" Testing Consumer Loss Compensation System." Frontiers in Humanities and Social Sciences 2, no. 8 (August 20, 2022): 76–86. http://dx.doi.org/10.54691/fhss.v2i8.1660.
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Fintech "regulatory sandbox" refers to a "trial and error" regulatory mode in which financial innovative products or services audited by financial regulators can conduct business tests in a real or simulated environment within a certain time and scope. After passing the test, they can be fully promoted to the financial market and included in the normal regulatory scope. Consumer protection is an important part of the design of the "regulatory sandbox". Perfect and appropriate consumer protection measures are conducive to enhancing the confidence of financial consumers, promoting the maximization of the effectiveness of the "regulatory sandbox", helping regulators collect fintech data and improve fintech regulation. Financial consumer protection should run through the pre event stage, in-process stage and post event stage of the "regulatory sandbox", that is, the compensation and compensation for the damage to consumers' rights and interests. In order to better protect the rights and interests of consumers and ensure financial efficiency and financial security, China should pay special attention to the construction of the "regulatory sandbox" test consumer loss compensation rules and systems in the construction of the "regulatory sandbox" legal system, and combine it with China's legislative practice, through the provisions of the obligation to inform consumers of their rights and risks in the test, the establishment of the sandbox test financial consumer protection special fund The establishment of financial consumer compensation insurance system and the establishment of a complete relief mechanism to effectively protect the right to test consumers' property security and the right to claim compensation according to law.
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NADAL, Serhiy, and Nataliia SPASIV. "THEORETICAL CONCEPTUALIZATION OF FORMATION AND MODERN PRAGMATISM OF FINANCING OF UNITED TERRITORIAL COMMUNITIES." WORLD OF FINANCE, no. 3(52) (2017): 121–35. http://dx.doi.org/10.35774/sf2017.03.121.
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Introduction. The association of territorial communities is an effective means of providing financial resources for less developed and financially untenable territorial communities on the basis of equal access to all social services and economic benefits that are the vision of the European future. In modern conditions the implementation of this process is a multi-stage and troublesome work based on the will of representatives of territorial communities, tax capacity and economic development of territories ready for unification, parity in the context of providing social services to all members of the association, as well as distribution and redistribution of financial resources on the basis of a full partnership with the participation of communities in the implementation of powers. Purpose. The purpose of the article is to study the theoretical foundations of the formation of united territorial communities, assessment of the formation and implementation of budget revenues of the combined territorial communities on the background of permanent crisis phenomena which significantly affect the indicators of economic and social development of administrative-territorial units and the state as a whole. Result. Defining the essence of territorial communities, debating about the nature, causes of its occurrence, the consequences of its creation the undeniable advantages concerning the formation of territorial communities were established, which are the association of territorial, human, intellectual and financial potentials; the joint communal property and disposal of municipal property; permanent interaction in the process of realization of common interests. The essence of the territorial community as an independent administrative-territorial unit was determined, in which residents united by permanent residence within the village, settlement, city through the voluntary combination of intellectual and financial resources carry out their vital functions in order to ensure their own well-being and the development of a certain territory. Taking into account national realities, the dominant features of the united territorial communities were established, in particular: the voluntary basis of association on the principles of parity; the availability of a single administrative center; the unity of local interests and their separation from state interests and interests of separate territorial units; the separation of material and financial base; the possibility of adopting of local normative legal acts within the Constitution and the laws of Ukraine; positioning by the primary subject of local self-government. Summing up the results of the estimation of the income base of the united territorial community budgets of the Ternopil region it has been established that the association undoubtedly benefited these territories and communities as their own resources have increased significantly as a result of the increase of the tax base, ensuring the payment of taxes by enterprises directly at the place of the activity and placement of production facilities and not at the place of registration, as well as the ability to manage their own financial resources exclusively by the councils of united territorial communities with the transition of the communities themselves to direct inter-budgetary relations with the state. Conclusion. It has been determined that united territorial communities on the path of voluntary association and full financial independence on purpose of further existence and support of the livelihoods of members of territorial communities that have united, in addition to significant financial potential should receive at the legislative level the consolidation of the changes listed in the article and the specification of the provisions of the current normative-legal ensuring in the context of the association, which subject to the consolidation of the efforts of the central and local authorities will create further grounds for the formation of capable, self-sufficient, financially independent and economically powerful united territorial communities aimed at improving the welfare of their inhabitants.
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Dixon, Martin. "TO SELL OR NOT TO SELL: THAT IS THE QUESTION THE IRONY OF THE TRUSTS OF LAND AND APPOINTMENT OF TRUSTEES ACT 1996." Cambridge Law Journal 70, no. 3 (November 2011): 579–606. http://dx.doi.org/10.1017/s0008197311000869.
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The 1925 property statutes, particularly the Settled Land Act 1925 and the original sections 30 to 36 Law of Property Act 1925, were premised on a fairly narrow view of the prevalence and purpose of co-owned land. Successive interests either fell within the awkward provisions of the Settled Land Act 1925 or were organised under a trust for sale within the ambit of the Law of Property Act 1925. Concurrent co-ownership could exist, also under a trust for sale, but the Law of Property Act 1925 was premised on the assumption that such trusts would be expressly created, with readily identifiable beneficiaries, holding in defined shares, often for investment purposes and primarily in respect of larger land holdings. That is why the original scheme was a trust for sale, why sections 34 and 36 Law of Property Act 1925 appear not to contemplate the implied trust of land at all,1 why interests behind trusts originally were not regarded as proprietary,2 why statutory overreaching is so powerful and why sections 2 and 27 Law of Property Act 1925 stipulate a requirement of at least two trustees or a trust corporation before overreaching can occur.3 Concurrent co-ownership was, essentially, a financial not a residential matter, and the ready conversion of land to liquid asset was regular and expected. The position today is virtually the reverse, with concurrent co-ownership being the normal way by which the family home4 is owned and with the expectation that it will be retained as that home. Realisation of its capital value is intended to be postponed until the family's needs have changed.
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Ward, Emily. "An actor–network theory model of property development." Journal of European Real Estate Research 11, no. 2 (August 6, 2018): 246–62. http://dx.doi.org/10.1108/jerer-06-2017-0022.
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Purpose The purpose of this paper is to model the property development process from an actor–network theory perspective. The model aims to address the relationship between structure and agency to combine the social and the economic aspects of the property development process. Design/methodology/approach An inductive methodology was appropriate for this study. Consequently, 12 semi-structured interviews have been carried out with professionals involved in the property development process in central London. Findings Analysis of the interview transcripts revealed that throughout the development process a developer creates a core actor–network and enrols those required for production. Economic, cultural, legal and political structures influence actions throughout the development process and therefore have the ability to cause disruption. As a result, sub-networks are created to overcome challenges throughout the development process, such as obtaining planning consent. This allows the interests of actors to be aligned or re-aligned so that solutions can be punctualised into the core actor–network. Additionally, structures are affected by actions throughout the property development process. Practical implications It is recommended that developers measure the extent to which the interests of actors are successfully aligned and re-aligned throughout a developments life cycle, in addition to a developments financial success. The findings are paramount for policymakers and regulators, as it allows them to understand the intricate workings of the development process and so when they regulate or develop policy, they will understand how it will reverberate through the process and recalibrate it, thereby limiting unforeseen consequences. Originality/value This research has proven valuable given it advances the property development process literature by examining the property development process from an actor–network theory perspective and provides areas for further study.
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Mulder, Nicholas. "‘A Retrograde Tendency’: The Expropriation of German Property in the Versailles Treaty." Journal of the History of International Law / Revue d’histoire du droit international 22, no. 4 (July 10, 2020): 507–35. http://dx.doi.org/10.1163/15718050-12340136.
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Abstract This article explores how the Versailles Treaty was shaped by the effects of economic warfare 1914–1919. The First World War was in part an Allied economic war waged against the Central Powers in conditions of advanced economic and financial globalization. This was reflected in the treaty’s expropriation mechanisms, which were used to take control of German property, rights, and interests around the world. Whereas Articles 297 and 298 of the treaty legalized wartime seizures, the Reparations Section of the treaty also contained a provision, paragraph 18, that gave the Allies far-reaching confiscatory powers in the future. The article places these mechanisms in a wider political, legal and economic context, and traces how they became a bone of contention among the former belligerents in the interwar period.
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Rosyanna, Ocha, Fitrini Mansur, and Gandy Wahyu Maulana Zulma. "Pengaruh Fungsi Pengawasan Internal dan Eksternal Perusahaan, dan Financial distress terhadap Manajemen Laba." Jurnal Ilmiah Universitas Batanghari Jambi 23, no. 3 (October 30, 2023): 3424. http://dx.doi.org/10.33087/jiubj.v23i3.4277.
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Delegation of management authority from owners to management within the company creates agency problems. With the separation between ownership and management of the company will bring up differences in interests between agents and principals. The management (agent) takes advantage of information asymmetry by modifying earnings information to achieve the company's goal of increasing profits. This study aims to test empirically regarding the effect of internal and external control of the company, and financial distress on earnings management. The population and sample in this study are property & real estate companies listed on the Indonesian stock exchange which were selected using the purposive sampling method, so that a total of 200 samples were obtained for the 2017-2021 period. Data analysis techniques in this study were descriptive statistical tests and PLS-SEM tests which included outer model tests and inner model tests. The results of hypothesis testing show that the company's external control and financial distress have an effect on earnings management, while the company's internal control has no effect on earnings management. The limitations of this research are that the companies that are the sample in this study only focus on companies in the property and real estate sector, and many companies do not publish their complete annual reports from 2017-2021.
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VAN TIELHOF, MILJA. "The predecessors of ABN AMRO and the expropriation of Jewish assets in the Netherlands." Financial History Review 12, no. 1 (April 2005): 87–108. http://dx.doi.org/10.1017/s0968565005000053.
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This article describes the role played by Dutch banks in the confiscation of Jewish property during World War II. ABN AMRO's predecessors, then seven commercial banks, surrendered the lion's share of Jewish financial assets to the Nazis. How can this be explained? One possible answer is that the banks allowed their own, commercial, interests to prevail over those of their Jewish clients. Other factors were: strategies of deception by the German authorities, low level of resistance among Dutch Jews, German pressure on banks to release Jewish assets and, finally, the lengthy duration of the war.
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Kustono, Alwan Sri. "Motive behind Earnings Management Practices: Case in Public Property and Real Estate Companies in Indonesia." AKRUAL: Jurnal Akuntansi 12, no. 1 (October 24, 2020): 49. http://dx.doi.org/10.26740/jaj.v12n1.p49-64.
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This study examines the antecedents and consequence variables of earnings management. This study is expected to explain the motive of earnings management practices by public property and real estate companies in Indonesia: opportunistic or efficient. The theory which is the basis for developing the hypotheses ise agency, positive accounting, and signaling theories simultaneously. This study is explanatory research which aims to explain the causal relationship between variables through hypothesis testing. Data of this research are financial statements of public companies in the property and real estate sector in Indonesia (2014-2018) with some criteria. There are 60 firm-years data used in the analysis. Hypothesis testing uses multiple linear regression two-stage. The first stage analysis is used to examine the effect of the antecedent earnings management variable. Regression second stage test the consequences of earnings management practices. The results show debt and independent commissioners affect earnings management. Management performs more dominant earnings management because of opportunistic interests than to maintain market value and the interests of its shareholders. The implication of this research is to provide a comprehensive discourse on the motives for earnings management behavior in Indonesia.
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Vasylieva, Iryna. "CONFLICT IN THE SPHERE OF TAX RELATIONS AS A PRECONDITION FOR THE EMERGENCE OF A TAX DISPUTE." Baltic Journal of Economic Studies 8, no. 1 (January 30, 2022): 28–35. http://dx.doi.org/10.30525/2256-0742/2022-8-1-28-35.
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In the article, the author notes that the relations arising between the subjects of public and private law in the process of financial activity of the state, are multidimensional in nature and in their social, political and legal content are conflicting. And these conflicts are caused primarily by contradictions between private and public property interests. Conditioned by the implementation and enforcement of public-law interests, the desire of an authority subject to seize the financial means of a private subject becomes a consequence of the objectively existing contradiction between public and private interests. The taxpayer counteracts his subjective right – the right of ownership, which mediates the realization of his legitimate interest – the interest of owning, using and disposing of his property – to the demands of public authorities. Resolution of such conflict is possible through legalization of financial claims of public authorities on the basis of legislative consolidation of strictly defined conditions, grounds and procedure for the recovery of private funds. The law for objective and subjective reasons is not free from gaps, which the legislator is objectively unable to provide. In addition, the reality is that in the Ukrainian conditions the process of building a tax system is largely haphazard, with the absence of a definite program and direct dependence on the needs of the state budget. Application of tax legislation in practice reveals the presence of contradictions with previously adopted acts of tax legislation. Due to these circumstances, the conflict of interests in the sphere of tax legal relations lays the basis for the transition of a controversy to another stage, characterized by the emergence of different initial positions of the parties in the legal assessment of the essence of disputed tax-legal norms and, accordingly, the scope of their rights and obligations. The occurrence forms the basis for the emergence of a tax dispute, because it requires a solution, the implementation of which is impossible without recourse to the competent authorities of the state. In this regard, before the application of an interested person to a jurisdictional body, it is impossible to talk about the presence of a dispute. A tax dispute is a certain situation in the development of a conflict in the sphere of tax legal relations, or rather one of its stages – a stage aimed at resolving a conflict.
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Et. al., Wajdi Sabah Mahmood,. "The Mental Element of The Crime of Fault in The Performance of The Official Jobs: Article (341) of The Iraqi Law." Psychology and Education Journal 58, no. 3 (May 17, 2021): 3669–79. http://dx.doi.org/10.17762/pae.v58i3.4565.
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Faulty execution of official duties is regarded as one of the main offences that endangers elected authorities, a well-ordered public regulation, and utility that causes harm to public property and public interests. Since it is done by an individual who is performing an official work, this offence is committed by one of the workers violating the boundaries of their employment. This is enshrined in Iraqi penalty Law No. 111 of 1969 in article 341 and is deemed one of the financial and administrative corruption offences stipulated in the honesty Commission Act No. 30 of 2011 due to its extreme and significant danger and leaving traces and impacts. The consequences of this major crime and its effect on the state and community is expressed in the legal, democratic, administrative, fiscal, and social structures of the state. It is described as accidental offenses committed without criminal purpose. In this form of crime, neither initiating nor participating is possible, but both of the perpetrators are simple owners. In certain ways, this offence is analogous to the crime of willful injury to public property and interests, in addition to all other general criteria for any crime.
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Кияйкин, Дмитрий Викторович. "SPECIFIC FEATURES OF PROPERTY INTERESTS PROTECTION OF THE PENAL SYSTEM OF THE RUSSIAN FEDERATION WITH THE PARTICIPATION OF CRIMINAL PROCEEDINGS AS REPRESENTATIVE OF A VICTIM." Vestnik Samarskogo iuridicheskogo instituta, no. 1(42) (March 22, 2021): 46–52. http://dx.doi.org/10.37523/sui.2021.42.1.007.
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В статье проведен анализ существующей практики защиты имущественных интересов уголовно-исполнительной системы Российской Федерации при участии в уголовном процессе в качестве представителя потерпевшего, изложены рекомендации по улучшению данной работы с учетом особенностей сложившейся практики. Раскрываются особенности уголовно-процессуальной защиты на основе материалов территориальных органов и анализа дел указанной категории схарактеристикой эффективных решений иимеющихся проблем по защите имущественных интересов уголовно-исполнительной системы (далее - УИС), материалов практики защиты поуказанным вопросам, аналитических и статистических данных за 2018-2020 гг. Обращено внимание, чтона практике имеются сложности с определением размера возмещаемого ущерба и сроков исковой давности, а также с фактическим исполнением судебных решений овзыскании ущерба в связи с финансовой несостоятельностью должников. Важной проблемой по защите имущественных интересов остается отсутствие методики определения размера причиненного репутационного вреда органам иучреждениям уголовно-исполнительной системы Российской Федерации. Обеспечение своевременного допуска представителя органа илиучреждения УИС имеет существенное значение для защиты имущественных интересов, поскольку юридическое лицо получает фактическую возможность по отстаиванию своих законных интересов лишь смомента допуска представителя - физического лица. Автором определены направления работы должностных и иных заинтересованных лиц по реализации защиты имущественных интересов УИС при участии в уголовном процессе в качестве представителя потерпевшего. The article analyzes the existing practice of protecting the property interests of the Penal system of the Russian Federation when participating in criminal proceedings as a representative of the victim, and provides recommendations for improving this work, taking into account the features of the current practice. The article reveals the features of criminal procedure protection based on the materials of territorial bodies and the analysis of cases of this category with the characteristics of effective solutions and existing problems in protecting the property interests of the Penal system (hereinafter the FPS), materials of defense practice on these issues, analytical and statistical data for the period 2018-2020. Attention is drawn to the fact that in practice there are some peculiarities in determining the amount of damage to be compensated and the limitation period. Due to the financial insolvency of debtors in practice, there is a difficulty with the actual execution of court decisions on recovery of damages. An important problem in protecting property interests remains the lack of a methodology for determining the amount of reputational damage caused to the bodies and institutions of the Russian Federation's penal system. Ensuring the timely admission of a representative of a body or institution of a penal system is essential for the protection of property interests, since a legal entity gets the actual opportunity to defend its legitimate interests only from the moment of admission of a representative - an individual. The author defines the directions of work of officials and other interested persons to protect the property interests of the Penal system of the Russian Federation when participating in criminal proceedings as a representative of the victim.
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Kurniasari, Wiwin. "Transparansi Pengelolaan Masjid dengan Laporan Keuangan Berdasarkan Pernyataan Standar Akuntansi Keuangan (PSAK 45)." Muqtasid: Jurnal Ekonomi dan Perbankan Syariah 2, no. 1 (July 1, 2011): 135. http://dx.doi.org/10.18326/muqtasid.v2i1.135-152.
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This article describes about the financial management of the mosque, which is one major factor in maintaining the survival and prosperity of the mosque. Good financial management of the mosque, also requires accurate financial reporting systems, especially relating to: 1) the circumstances and conditions of pilgrims, 2) the circumstances and financial condition of the property and the mosque and, 3) other information required in connection with the interests of the mosque. It aims to accountability to the board and the mosque. In order to apply the principle of openness (transparency) and accountability to the community, the management of an organizational entity in this public space mosques need to make corrections administration, including the publication of consolidated financial accountability. The growing demands on the implementation of accountability in this mosque, it will increase the need for transparency of financial information. This financial information serves as a basic consideration in the decision making process. Therefore we need the financial management of the mosque is based on the Statement of Financial Accounting Standards (PSAK) No. 45 requires accounting in organizations non-profit (in this case is a mosque) using the accrual method, which consists of statements of financial position, activity reports, cash flow statement and notes to the financial statements (IAI 2007).
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Suwandi, Suwandi, Kusno Kusno, and Toni Toni. "Legal Protection of Online Investors on the Binomo App by Alert Task Force Investment Financial Services Authority." Journal of Social Research 2, no. 1 (December 15, 2022): 206–13. http://dx.doi.org/10.55324/josr.v2i1.496.
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Background: Broadly speaking, an investment is a commitment to a certain amount of funds or other resources such as equipment, immovable assets, intellectual property rights, or expertise. Investments are made personally as well as by legal entities. Investment in general, has several objectives, the first, is to get a more decent life in the future, the second is to reduce inflationary pressures, and the third is to save taxes.
Objective: This study aims to find out as well as analyze the legal protection of online Investors on the Bonomo application by the investment alert task force of the financial services authority. As well as knowing and analyzing about.
Methods: This research belongs to the normative type of research. So it can be known that the legal protection of investors by brokerage companies has not been sufficiently able to accommodate the interests of investors.
Result: In Law Number 21 of 2011 concerning the Financial Services Authority (OJK Law), the authority and duty of the OJK are to supervise Financial Services Institutions (LJK) in the capital market sector, the non-bank financial industry sector (such as insurance, pension funds, financing companies, etc.) and starting in 2014 will also supervise the banking sector (Commercial Banks and People's Credit Banks).
Conclusion: Based on the above explanation, it can be concluded that the legal protection of investors by brokerage companies has not sufficiently accommodated the interests of investors.
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Barikova, Anna. "INSTRUMENTS OF PUBLIC ADMINISTRATION ACTIVITY REGARDING DISCRETION IN APPLYING PROVISIONS OF FINANCIAL LAW." Journal of V. N. Karazin Kharkiv National University, Series "Law", no. 31 (August 4, 2021): 52–60. http://dx.doi.org/10.26565/2075-1834-2021-31-07.
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Introduction. In the latest practice of law enforcement in financial law, the institution of discretion is widely used for taxation and public financial policy in terms of exercising the powers of regulatory authorities and taxpayers. At present, there is no standard procedure for exercising discretion in applying the provisions of financial law: 1) how and on the basis of what discretion is to be exercised; 2) criteria and sequence of analysis; 3) comparison of facts with the rule of law; 4) consequences of coincidence of fact / norm; 5) evaluations by criteria; 6) interpretation; 7) justification; 8) formation of conclusions; 9) giving similar legal positions; 10) how to make decisions within the discretion. The main problems with the improper exercise of discretionary powers to apply the rules of financial law are related to the insufficient quality of public administration instruments through which law enforcement and influence on private law entities are exercised. Additional research requires the formulation of clear limits on applying the provisions of financial law in the procedural dimension. A mechanism for exercising discretion in the application of financial law is to be developed in the dimensions of procedure and legal proceedings. The goal of the article is to reveal the essence of the tools of public administration on discretion in applying the provisions of financial law. Summary of the main results of the study. Firstly, the types and features of the tools of public administration regarding discretion in applying the provisions of financial law have been outlined. Within the relevant legal regimes and dispositive procedural dimension of discretion in applying the provisions of financial law, the instruments of public administration are a means of public legal influence on the subject of financial law in order to ensure stability and unity of law enforcement practice. Secondly, the supporting role of the procedural instrumental measurement of the public administration activity has been clarified. For law enforcement in financial law, only the interfering component is not enough to properly ensure the rights of a person to property, the exercise of the legitimate interests of taxpayers, participants in customs, anti-dumping and other legal relations. The implementation of public financial policy is associated with purposeful structuring influence on the subject of law within specific legal relations with the observance of public interest in maintaining law and order. Thirdly, the prospects of automating decision-making in discretionary relations, in particular, through the digitalization of processes. Conclusions. The instruments of public administration influence financial relations, creating a basis for satisfying the public interest of the state and private interests of taxpayers, as well as the supranational European integration interest. Via such tools, the regulatory function of financial law is embodied in the practice of law enforcement and the task of implementing discretionary relations in compliance with the principle of the rule of law is achieved. The tools of public administration on discretion in applying the provisions of financial law include: basic (regulations and administrative acts); auxiliary or facilitating (acts-actions, acts-plans, administrative agreements). In their unity and interaction, lawful and effective law enforcement is possible, taking into account the public interest of the state, public needs and private interests of subjects of private law.
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Brunetti, Celso, Nathan Foley-Fisher, and Stéphane Verani. "Measuring Interest Rate Risk Management by Financial Institutions." Finance and Economics Discussion Series, no. 2023-067 (October 2023): 1–68. http://dx.doi.org/10.17016/feds.2023.067.
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Financial intermediaries manage myriad interest rate risk exposures. We propose a new method to measure financial intermediaries' residual interest rate risk using high-frequency financial market data. Our method exploits all available high-frequency information and is valid under extremely weak assumptions. Applying the method to U.S. life insurers, we find their interest rate risk management strategies are generally effective. However, life insurers are more sensitive to changes in long-term interest rates than property and casualty insurers. We show that the term premium helps to explain the difference in sensitivities between the two types of insurer.
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Yas’kova, Natal’ya Yur’evna, and Tat’yana Romanovna Alekseeva. "Development of institutional bases of leasing." Vestnik MGSU, no. 2 (February 2016): 146–58. http://dx.doi.org/10.22227/1997-0935.2016.2.146-158.
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Institutional approach to the research of leasing in modern conditions is considered in the article. Formal and informal institutions of the leasing relations are investigated. Ratios of public and subjective expenses and benefits in institutional system of leasing are shown. Features of interaction of agents of the leasing relations, their interests and tendency to manifestation of opportunistic behavior are investigated. The typology of mechanisms of implementation of institutional changes is considered. The need of structural changes of the institutes of leasing relations is proved. It is offered to introduce “institution of engineering” in the structure of institutions of leasing relations. It will allow providing harmonization of the interests of the agents of leasing relations, decreasing their opportunistic behavior, and reducing the transactional expenses of the participants of leasing. It will promote prevention of their opportunistic behavior and reduction of transaction expenses of the participants of leasing. In our opinion, “the institution of leasing” is a set of formal and informal rules, norms and mechanisms of enforcement of their performance (institutes of property, financial rent (leasing), crediting, insurance and other institutes of leasing relations), which govern the property and economic relations, the arising relations with acquisition of ownership and its subsequent assignment for use for a certain time with payment. These norms and rules are necessary for ensuring stability and definiteness in the relations between the participants of leasing, and also for protection of their rights and economic interests.
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Wang, Junmin. "Enlightened Localism in Contemporary China: Political Change in Property-Rights Institutions of Township and Village Enterprises." Comparative Sociology 9, no. 5 (2010): 631–62. http://dx.doi.org/10.1163/156913210x12548913482438.
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AbstractI examine the dynamic and interactive relationships between local governments and local economic elites as they attempted to privatize China’s township and village enterprises (TVEs) in the late 1990s. To pursue financial interests shared with the local economic elite, local governments informally privatized public TVEs and thereby compromised their role as political agents of the central government. This institutional change in property rights demonstrates a Chinese pattern of “enlightened localism” (Gregg 2003) by which the local political and economic actors develop a pragmatic way of coping with ambiguous legal issues. The deployment of enlightened localism in the TVE sector shows that China’s policies of economic decentralization unintentionally have led to a decentralization of political control.
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Akbasheva, A. A., I. S. Dzakhmisheva, and Y. V. Masalova. "Formation of the mechanism of ensuring economic security of the agricultural enterprise." Proceedings of the Voronezh State University of Engineering Technologies 82, no. 4 (January 20, 2021): 297–306. http://dx.doi.org/10.20914/2310-1202-2020-4-297-306.
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The scientific article proposes a mechanism for ensuring the economic security of an agricultural enterprise, which contributes to the improvement of the financial position of an economic entity in the existing one. The current system of the process of ensuring economic security is a guarantee for the stable development of an economic entity, therefore the developed mechanism is in demand and a necessary condition for the development of an agricultural enterprise. The mechanism for ensuring the economic security of an enterprise is formed through a system of management activities in financial relations by using certain principles, financial levers, tools, methods of legal and information research, which allows achieving the main goals of the enterprise. Among the main components of the mechanism for ensuring economic security, eight main stages of the entire mechanism are proposed. The scope and specificity of the enterprise's business is formed taking into account the property status and financial interests of the enterprise: growth in the market value of the enterprise and maximization of profits; sufficiency of fixed and working capital; availability of the required volume of investment resources; optimization of payments to the budget, etc. ensuring the economic security of the enterprise plays a significant role in its functioning as a whole. The implementation of an effective mechanism for the economic security of an enterprise requires proper attention from managers to the level of integration into the global information space, the economic interests of the company, the level of expenditure of corporate resources and a clear organization of activities. The mechanism of the process of ensuring economic security is based on a systemic combination of certain tools, methods, means and information and analytical process of ensuring, created on the basis of objectively existing principles of the process of ensuring economic security, as well as those that are formulated by the subjects of managing the economic security of an enterprise to achieve and protect it. financial interests.
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SMITH, SUSAN J., BEVERLEY A. SEARLE, and NICOLE COOK. "Rethinking the Risks of Home Ownership." Journal of Social Policy 38, no. 1 (January 2009): 83–102. http://dx.doi.org/10.1017/s0047279408002560.
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AbstractMost debate on home ownership and risk has focused on the management of mortgage debt. But there are other risks for home buyers in settings where housing dominates people's wealth portfolios: where the investment dimensions of property are at a premium; and where housing wealth is,de facto, an asset base for welfare. This article draws from qualitative research with 150 UK mortgage holders to assess the character, extent and possible mitigation of this wider risk regime. The analysis first explores the value home buyers attach to the financial returns on housing. Next we document the extent to which home equity is earmarked and used as a financial buffer. Finally, reflecting on the merits and limitations of this tactic, we conclude by asking whether – in the interests of housing and social policy, as well as with a view to managing the economy – there is any need, scope or appetite for more actively sharing the financial risks and investment gains of housing systems anchored on owner-occupation.
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Bondar-Pіdhurska, Oksana V., Nadiia S. Konovalova, Iryna I. Khomenko, and Stanislav O. Baklanov. "Innovative Technologies in the Logistics of Industrial Enterprises during the Wartime and in the Post-War Development of the Economy of Ukraine: Corporate Relations and Intellectual Property." PROBLEMS OF ECONOMY 3, no. 57 (2023): 59–70. http://dx.doi.org/10.32983/2222-0712-2023-3-59-70.
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The article is aimed at studying the main changes in logistics during the wartime and, further on, generalizing innovative technologies in industrial logistics in the situation of wartime and concerning the post-war period of economic development of Ukraine, as well as developing proposals for improving the efficiency of their use from the standpoint of corporate relations and intellectual property. The authors’ own structural and logical scheme of the study on the topic «Innovative technologies in the logistics of industrial enterprises during the wartime and in the post-war development of the economy of Ukraine: corporate relations and intellectual property» in a general form is built, the material of the article is presented accordingly. The main changes in logistics that took place during the war of Russian Federation on Ukraine are highlighted. The importance of «innovative technology in the logistics of industrial enterprises» is substantiated from the standpoint of valuating the interests of all stakeholders. In the course of the study, the authors’ own interpretation of this category as new technologies that are created on the basis of the use of intellectual property rights and are able to satisfy the vital interests of all participants in corporate relations by means of applying them in the logistics of industrial enterprises is presented. The promising directions of application of innovative technologies in the logistics of industrial enterprises in the conditions of wartime and in the post-war development of the national economy are generalized. It is noted that the current economy of Ukraine operates in the context of transformation of market relations in accordance with the requirements of the EU, one of which is the formation of the corporate sector for the effective use of pooled capital (both financial and non-financial). The indicators of receipt of applications for objects of property rights (OPR) and for inventions during the period of 2018–2022 are analyzed, the results of the carried out analysis have actualized the issue of motivation for the creation and introduction of the objects of intellectual property rights (OIPR) as a source of innovative technologies in the logistics of industrial enterprises during the wartime and in the post-war development of the economy of Ukraine. The conceptual and logical scheme of creation and implementation of objects of intellectual property rights as a source of innovative technologies in the logistics of industrial corporate associations is visualized on the basis of situational and integrated approaches. It is expected that the recommendations provided will improve the process of management of innovative technologies in the logistics of industrial enterprises, accelerate the restoration, modernization and development of corporate industrial associations, increase the level of satisfaction of vital interests of participants in corporate relations and of the population of Ukraine as a whole concerning both during the wartime and in the post-war development of the national economy.
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Brózda, Sławomir, and Michał Marszelewski. "UBEZPIECZENIE TYTUŁU PRAWNEGO DO NIERUCHOMOŚCI NA PRZYKŁADZIE JEZIOR WYSTĘPUJĄCYCH W OBROCIE CYWILNOPRAWNYM." Zeszyty Prawnicze 16, no. 3 (December 10, 2016): 27. http://dx.doi.org/10.21697/zp.2016.16.3.02.
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Real Property Title Insurance in Civil Law Transactions Concerning Lakes Summary The article presents title insurance for civil law transactions involving lakes. The purpose of this insurance is to compensate for financial losses in the event of legal defects relating to the ownership (title) of real property coming to light after the transfer of such ownership. The paper discusses the origins of title insurance, which comes from the USA, and accounts for its rapid development. The issues discussed include the concept of title insurance, its distinguishing features, and the scope of protection it offers. The authors conduct an analysis of a model title insurance for compliance with Polish law. The result they obtain is that this type of insurance meets the requirements imposed by the Polish legal order. They then move on to the applicability of title insurance to transfer of property ownership involving lakes, and show that title insurance can be a significant advantage protecting a buyer’s interests. This is all the more important because the legal disputes which may arise from the transfer of property ownership in civil law involve many aspects, require specialist knowledge, and can be expensive.
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Tamboli, Firoj A., Manasi S. Zade, Apurva A. Salunkhe, Monali D. Kore, Amruta D. More, and Yash R. Ghadge. "Intellectual property rights (IPR): An overview." International Journal of Pharmaceutical Chemistry and Analysis 10, no. 3 (September 15, 2023): 156–63. http://dx.doi.org/10.18231/j.ijpca.2023.028.
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Ideas, advancements, and inventiveness that are based on the public's desire to provide the status of the property are all regarded to be subject to intellectual property rights (IPR). This includes works of creativity, literature, and innovations, and it also includes trade names, symbols, and various other characteristics. Intellectual property rights, like other kinds of property rights, exist. They allow owners of patents, trademarks, and works protected by copyright to profit from their own labor or investment in a creation. Intellectual property rights safeguard mental works such as innovations, literary or artistic creations, images, symbols, and furthermore. Intellectual property laws ensure that you profit from what you have created regardless of whether you develop a product, write a book, or discover an innovative medication. Intellectual property protection may take several forms, including trademark rights, copyright, and patent.Intellectual property is required for better identification, planning, marketing, and safeguarding of inventions or creative works. Every industry should have its own IPR rules, manner of leadership, plans, and so on, according to its field of specialization. These rights are outlined in Article 27 of the Universal Declaration of Human Rights, which declares that everyone has the right to profit from the preservation of their moral and financial interests as an outcome of the development of scientific, literary, or artistic work. The phrase "intellectual property" first appeared in the nineteenth century, but it was not broadly acknowledged in the majority of the world's legal systems until the late twentieth century. It is a certification and standard authority for product accreditation and identification in a large market.
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Kurchinskaya-Grasso, Natalia Olegovna, Elena Petrovna Goryacheva, Igor Viktorovich Popov, Anastasia Viktorovna Abramova, and Viacheslav Aleksandrovich Pechkurov. "Legal regulation of property insurance and law enforcement problems." SHS Web of Conferences 108 (2021): 01012. http://dx.doi.org/10.1051/shsconf/202110801012.
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In the context of modern economic and legal reality, property insurance plays an important role in civil-law relations. For the present, Russian citizens, individual entrepreneurs and commercial entities witness an increasing need for a firm guarantee of protection of property interests linked with performing different types of activities and as well with maintaining a certain standard of living. Analysis of legislation in force reveals some gaps in the legal regulation of insurance institutions as a whole as well as a property insurance contract in particular, that conditions much judicial conflict and occurrence of errors in law enforcement that impact negatively on the protection of legal rights and interests of insurance relations participants. Legal research of law in force, theoretical understanding and relevant judicial practice in the matters of property insurance regulation along with possible identification of existing problems and formulation of proposals on legislation improvement. The methodological base for the present research is represented by a set of general scientific and specific scientific methods of research activities, including a historical method, a method of formal logic, a method of system analysis, a research method, a comparative legal method, a statistical method, a functional-structural method, methods of analysis and synthesis, a method of specification and as well an empirical and theoretical method, i.e. analogy, deduction. The authors suppose that provisions of Chapter 48 of the Civil Code of the Russian Federation must be completed with a separate norm on financial risk insurance as it is the case with property insurance, third-party liability insurance (damage liability insurance, contractual liability insurance) and entrepreneurial risk insurance in parallel with pointing out an object of insurance and cases when the conclusion of the mentioned contract is required. The authors prove the necessity to qualify the reinsurance contract as the property contract in line with other types thereof named in Article 929 of the Civil Code of the Russian Federation.
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Igbinosun, Betha. "Security Interests in Personal Property and the Nigerian Secured Transactions in Movable Assets Act 2017: An Appraisal." Journal of African Law 64, no. 3 (August 3, 2020): 357–71. http://dx.doi.org/10.1017/s0021855320000157.
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AbstractIn a bid to improve financial inclusion and access to affordable debt finance by micro, small and medium enterprises (MSMEs), Nigeria's Secured Transactions in Movable Assets Act (STMA) was enacted on 31 May 2017 to regulate the creation, perfection and realization of security interests in movable assets. This article critically examines certain provisions of the STMA, including the potential issues that may arise due to the dual registration system now available under the act and that hitherto existing under the Companies and Allied Matters Act, as well as the implications of the STMA on traditional pledge transactions. It concludes that, while the STMA is an impressive attempt at enabling MSMEs to leverage their assets into capital for investment and expansion, it fails to procure a harmonized legal framework for secured transactions in personal property or to facilitate their effective use as collateral to improve access to credit by businesses in Nigeria.
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Upa, Vierly Ananta, and Frandy E. F. Karundeng. "PROPERTY SALES TAX AND BUYING INTEREST IN INDONESIA." Review of Behavioral Aspect in Organizations and Society 1, no. 2 (November 23, 2019): 159–66. http://dx.doi.org/10.32770/rbaos.vol1159-166.
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The Surabaya city government still applies the old rules, which do not implement a reduction in property sales tax rates. Data from the Office of Revenue and Financial Management (DPPK) The Surabaya city government noted, in 2015 the revenue from property sales tax reached Rp 825 billion. This is the reason behind the Surabaya city government's refusal to reduce property sales tax rates. Based on this, we want to examine whether the policies taken by the Surabaya government to not reduce property sales tax rates can affect the interest of the purchasing power of the people of Surabaya. The population in this study were all people residing in the city of Surabaya. The data collection technique carried out by the researcher was a purposive sampling technique. In this study, researchers used questionnaires as data collection techniques. The results showed that the decision of the Surabaya city government to reject the decline in property sales tax rates did not affect the people's buying interest in property in Surabaya