Littérature scientifique sur le sujet « Asset disproportion »

Des commentaires qui vont suivre, assez peu seront consacrés aux recherches passées et davantage à des rêves sur l'avenir aux charmes desquels je souhaite vous faire participer. Cette disproportion entre le passé et l'avenir est d'ailleurs une image bien atténuée de la disproportion qui existe entre ce qui a été fait et ce qui devrait être fait dans le domaine des études démographiques sur le Canada français.

Maintaining today’s global imbalances would help overcome the major disproportion of our times — income gap between developed and developing countries. This gap was widening for 500 years, since the XVI century, and only now, in recent 60 years, there are some signs that this gap is starting to decrease. The chances to close this gap sooner rather than later would be better, if the West goes into debt, allowing developing countries to have trade surpluses that would help them develop faster. Previously, in the XVI—XX centuries, it was the West that developed faster, accumulating surpluses in the trade with "the rest of the world" and using them to buy assets in developing countries, while "the rest of the world" was going into debt. Now it is time for "the rest" to accumulate international assets and for the West to go into debt.

The European Court of Human Rights (ECHR) judged in the Melo Tadeu case that the refusal of the authorities to undo the seizure of assets after a criminal acquittal, is disproportional, regardless whether the appeal was too late. The Melo Tadeu judgment implies mainly that the presumption of innocence remains in full force after a criminal acquittal. In this article the author discusses the Melo Tadeu judgment of the ECHR.

AbstractBackground and Purpose: Models of identifying and predicting earnings management in companies by using accruals are in general based on the dependence between total assets of companies and various profit measures. In this paper, we focused on an initial dependency analysis between these business indicators in the Visegrad group’s business entities. We explore the mentioned relationships, verify, and quantify the strength of the dependencies between earnings levels of companies (in terms of economic evaluation of the return on business capital in absolute terms) and the value of their total assets (i.e. business capital tied in the assets without its further classification and analysis).Methodology: We use descriptive statistics as well as a correlation analysis based on the real business data on almost 300 thousand companies in the V4 countries from the Amadeus database, covering the period from 2013 to 2017. Finally, we use a comparative analysis to identify disproportion among the results that were found out for each of the analysed countries.Results: The analysis showed that Slovak companies have the average values of profit measures and total assets comparable to Hungarian companies. Czech and Polish companies have several times higher average values of profit measures and also of total assets than Slovak and Hungarian companies. The analysis of the development of the profit measures and the total assets of the companies over the years showed significant differences across the four countries during the period covered by this study.Conclusion: The analysis of relationships between total assets of the companies and their profit measures showed that the strength of these dependencies among countries is very similar, and over the years, these results did not change. The results of this study can be further used in the creation of the earnings management model in enterprises, both in Slovakia and in other V4 countries.

The aim of the article was to compare the resource conditions and efficiency of cereal and oil plant production in individual EU member states and assess changes over the analyzed decade 2007-2016. This implementation was used to construct three indicators regarding resource conditions, which are the relation of land and labor (area of agricultural land/labor input AWU), capital and land (value of fixed assets/area of agricultural land), and capital and labor (value of fixed assets/labor input AWU). In turn, production efficiency was determined using the following indicators: the ratio of production and land (value of production/area of agricultural land), production and labor (value of production/labor input AWU) and production and capital (value of production/value of fixed assets). The above indicators were developed for the years 2007-2009, 2010-2013 and 2014-2016, and then the position in ranking and distance from the model for each country were determined using the Hellwig method. The research used data from the Accounting Data Network from Agricultural Holdings. The obtained results indicate a high level of convergence between the resources owned by agricultural holdings and production results achieved. There was also a significant difference between the development of individual resource and efficiency indicators in favor of producers from the so-called “old Union”, towards countries that joined the EU after 2004. However, comparing the results achieved in individual periods, it can be concluded that this disproportion was diminishing.

Tout bien considéré, on ne peut que s'étonner de la disproportion entre l'importance évidente du phénomène de la traduction dans les mass-media audio-visuels (importance qui peut être définie en termes à la fois quantitatifs et qualitatifs) d'une part, et l'attention minimale que la science de la traduction y a accordée d'autre part. Bien qu'il y ait bon nombre de publications à ce sujet, la majorité d'entre elles sont d'orientation purement technique; en outre, leur teneur est souvent préscriptive plutôt que descriptive. En passant, cet article traite des causes de cette disproportion remarquable, mais avant tout nous avons l'intention d'indiquer de quelle façon la lacune pourrait être comblée. Le modèle que nous proposons est basé sur des schèmes de recherche dont l'utilité a amplement été établie dans le domaine de la traduction littéraire. En suivant Gideon Toury, nous présumons qu'il faut distinguer plusieurs niveaux de relations traductionnelles. Ainsi, la pratique de la traduction dans le domaine du film et de la télévision à l'intérieur d'une situation socioculturelle donnée (niveau de la performance) repose sur des choix faits parmi un ensemble d'alternatives assez vaste (niveau de la compétence); cette sélection est gouvernée par le niveau intermédiaire des normes. Les chercheurs de la traduction audiovisuelle devront se rendre compte de ces distinctions. Parmi leurs tâches les plus immédiates, nous comptons: - l'élaboratio n d'un modèle de compétence, c'est-à-dire, d'une théorie de la traduction audiovisuelle qui soit exempte de toute immixtion normative et qui soit fondée sur des disciplines diverses (sémiotique du film, théorie de la traduction, etc.); notre article essaye de jeter les bases d'une telle théorie; - l'analyse systématique et impartiale de la réalité historique des traductions afin de découvrir les mécanismes normatifs qui ont orienté les stratégies des traducteurs; à ce dessein, nous proposons un inventaire comprenant ces paramètres dont la pertinence nous semble fort probable.

Background: Obstructed labour is one of the most common preventable cause of maternal and prenatal morbidity and mortality in developing countries. Objective: The purpose of the present study was to determine the risk factors as well as to asses the outcome of obstructed labour. Method: This cross sectional study was conducted in the Department of Gynecology & Obstetrics at Shaheed Ziaur Rahman Medical College Hospital, Bogra during the period from January 2007 to December 2007. One hundred and five cases with features of obstructed labour were selected as per inclusion and exclusion criteria in a consecutive method. A detailed history included sociodemographic feature, obstetric history, features of obstruction, intrapartum events were recorded to detect risk factors. Condition of patients, mode of delivery, preoperative and post operative complications, maternal and fetal outcomes were recorded. Results: A total number of 3171 deliveries were conducted during this period and 132 cases of obstructed labour were found constituting an incidence of 4.2%. The highest frequency was found among the unbooked, primigravid patients that were illiterate or only having primary education level. The commonest cause was cephalo-pelvic disproportion (47.5%) followed by fetal malpostion (25.7%) and malpresentation (24.8%). The majority of the patients were between 25-29 years, caeserean section was the most common mode of delivery (78.09%). Maternal morbidity due to different complication accounted for 76.19% of the case while the fetal morbidity was 51.31% of the cases. The maternal mortality was 1% and prenatal mortality was 24.76%. Conclusion: In this study the incidence of obstructed labour was very high. The commonest cause was cephalo-pelvic disproportion followed by fetal malpostion and malpresentation. DOI: http://dx.doi.org/10.3329/jssmc.v4i2.14401 J Shaheed Suhrawardy Med Coll, 2012;4(2):43-46

The constitutional right to education includes legally guaranteed opportunities for every resident of the Russian Federation to get higher education, necessary for professional activity and meeting the requirements of the modern labor market, regardless of their place of residence, educational institution or educational program. Today, in the education system of Russia the assets and financial funds are administratively distributed among state universities, which concurrently maintain wide autonomy. Meanwhile, the practice of cooperation and collaboration between state universities is not properly elaborated; it does not secure collective access to the resources which, if exploited jointly, would increase their effectiveness. This causes a considerable misbalance of resource allocation between a group of flagship universities and other state universities, disproportion of regional development, and, in the long run, violation of an individual right to get quality education in different state universities. The authors suggest a set of measures that address the above-mentioned problems and provide the transition of the state universities education management system in Russia to a new up-to-date quality for regulatory and administrative support of education.

The article presents the analysis of the leasing mechanism as one of the main ways to improve technical and technological processes of various sectors of economy of the country. In the conditions of economic crisis and stagnation in economy the leasing instrument can positively affect the investment demand and the economy of a separate region and of the country in general. The increasing demand for leasing and its wide distribution in all branches will contribute to increasing their technical equipment, improving technological processes which could enable to overcome disproportion in the development of different of branches of economy of the country. The perspectives of the development of the leasing market in the Russian Federation will depend on the formation of consumer demand and on the value of such services; such consumer demand will timely meet all macroeconomic needs. The main factors of preserving demand for leasing in the conditions of economic and political instability must include the development of leasing relations and the state support of the leasing instrument by means of its subsidising, the high level of depreciation of fixed assets and the necessity to modernise them.

Introduction. Structural disproportions of the national economy of Ukraine cause a high level of dependency on goods export, which is mainly done through marine ports. Considering a high level of wear of fixed assets in the port infrastructure, there is a need for attracting additional financial resources for conducting modernization programs. This is proposed to achieve by intensifying transit shipping. Analysis of recent research and publications shows great relevance of the transit goods shipping subject as well as their role in generating greater cashflow for ports. The aim of the article is to develop proposals for attracting capital investment towards port infrastructure, while the the source of their financing is suggested to come from an increase of goods transit through Ukrainian ports. Мethods. The object of this article is to study marine ports of Ukraine and the state of sea transit shipping. Results. An analysis of the current state of transit goods shipping through Ukrainian marine ports is carried from both quantitive and qualitative aspects. Main problems undermining the utilization of the marine transport potential are determined. Proposals are given for increasing the volume of transit goods shipping. Conclusions. Ukrainian marine ports boast considerable underutilized potential for servicing additional volumes of transit freight. An effective employment of this potential will lead to an increase of ports profitability which, in turn, will open new possibilities for financing modernization programs and renewing fixed assets.

Il presente lavoro si propone di analizzare la complessa evoluzione della confisca di prevenzione ed evidenziare le problematiche più rilevanti che caratterizzano questo strumento per come attualmente concepito ed applicato. A tal fine l’analisi muove dalla ricostruzione storica e normativa della nascita e dell’affermazione del sistema preventivo, in origine composto da misure solamente di carattere personale che, tuttavia, ancora oggi condividono con le misure patrimoniali il presupposto “identitario” costituito dalla possibilità di inquadrare il prevenuto in una fattispecie di pericolosità sociale. L’analisi è poi estesa alla giurisprudenza convenzionale più rilevante in tema di misure preventive e forme di confisca allargata dei proventi, nonché ai principali atti normativi che delineano la politica dell’Unione Europea in quest’ultima materia. L’ascesa di strumenti patrimoniali “moderni”, e in parte simili alla confisca di prevenzione, anche nelle altre legislazioni dell’Unione Europea ha peraltro suggerito l’opportunità di una breve comparazione con i modelli più interessanti del panorama europeo, ed in particolare con la corrispondente disciplina spagnola in tema di misure preventive e confisca dei proventi. Il lavoro si conclude con la formulazione di alcune osservazioni che, muovendo dalle ultime pronunce della Corte Costituzionale in tema di natura cd “ripristinatoria” della confisca di prevenzione (e della confisca allargata), si propongono di mettere a fuoco la perdurante problematicità -anche- della nuova impostazione prospettata, formulando comunque qualche spunto per un suo parziale superamento
Thesis aims to analyze the complex evolution of preventive italian confiscation and highlight the most relevant problems that characterize this tool as it is currently conceived and applied. The analysis starts from historical and normative reconstruction of birth and development of the preventive system, originally composed by personal measures that still today share with the preventive confiscation the presupposition constituted by the possibility to place the person whom it is addressed into a (more or less specific) cases of social dangerousness. The analysis is then extended to the most relevant ECHR jurisprudence about preventive measures and extended confiscation of proceeds of crime, as well as to the main regulatory acts that outline the policy of the European Union in the latter matter. The rise of "modern" type of tools in many other European Union legislations (which often share some aspects of the Italian preventive confiscation structure) has also suggested the opportunity of a brief comparison with the most interesting European models, especially regarding the corresponding Spanish legislation on preventive measures and confiscation of proceeds and assets of crime, Starting from the latest rulings of the Constitutional Court about the so-called "restorative" nature of the preventive confiscation (and of the extended confiscation), this work concludes with some observations that aim to focus on the main persisting problems of this tool (concern also the recent perspective mentioned before), however formulating some ideas for its partial overcoming