Academic literature on the topic 'Business enterprises – Law and legislation'
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Journal articles on the topic "Business enterprises – Law and legislation"
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Remlein, Marzena, Artur Jastrzębowski, and Dawid Obrzeżgiewicz. "The impact of legislation on the development of accounting digitisation in Poland." Zeszyty Teoretyczne Rachunkowości 46, no. 4 (December 5, 2022): 115–27. http://dx.doi.org/10.5604/01.3001.0016.1305.
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Purpose: This article aims to verify the development of the computerisation of busi-ness systems in Polish enterprises and to determine whether regulatory changes are a stimulant. The methodology/approach: The article uses the analysis method applied to secondary data collected and elaborated on by Statistics Poland (Pol. GUS) as part of their original research. Findings: The analysis demonstrates that more and more Polish enterprises use ERP (Enterprise resource planning) systems in their business activities. The percentage of entities using IT systems for enterprise management is constantly growing among smaller and larger enterprises. Research limitations/implications: The article is an introduction to in-depth re-search on accounting digitisation and the digitalisation of accounting processes in business entities, e.g. ERP, RPA (Robotic process automation), including tax settlements. Practical implications: The development of the Polish tax law regulation aims to develop digital communication between the taxpayer and the tax authority. This condition forces all types of business entities to gradually computerise and even robotise accounting processes and tax settlements. Originality/value: The article deals with a relevant topic, which is the process of computerisation and digitisation of business. Accounting and related tax settlements are essential elements in this process. The article describes the development in the automation and robotisation of enterprise accounting processes and tax settlements.
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Петр Петрович, Баттахов. "SOCIAL ENTREPRENEURSHIP IN DOMESTIC LAW: CONCEPT AND PROBLEMS." NORTH CAUCASUS LEGAL VESTNIK 1, no. 3 (September 2022): 137–43. http://dx.doi.org/10.22394/2074-7306-2022-1-3-137-143.
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The article examines the history of the development of legal regulation of social entrepreneurship in Russia. The author's definition of social entrepreneurship as an independent institute of entrepreneurial law has been proposed. The main gaps in the legislation of Russia in relation to social enterprises were investigated. The role of the state and business for investing in a new innovative project has been identified. It was also proposed to amend the legislation on state financing for start-up social enterprises. It was concluded that relevant regulations at the Russian level should be adopted on social business.
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Petrović, Siniša. "Djelatnost UNCITRAL-a na novom pravnom obliku trgovačkog društva (kao odgovor na anakronost prava društava)." Zbornik Pravnog fakulteta u Zagrebu 72, no. 1-2 (June 1, 2022): 355–78. http://dx.doi.org/10.3935/zpfz.72.12.10.
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The paper analyses the proposed new legal form of a company – limited liability enterprise – which is the result of the work of UNCITRAL Working Group I (micro, small and medium-sized enterprises). Following the recommendations of the UN General Assembly, UNCITRAL commenced its activities at the meeting of the Working Group held in 2014. Over the course of several sessions until 2021, the Working Group adopted two major instruments: Legislative Guide on Key Principles of Business Registry and Legislative Guide on Limited Liability Enterprises. The latter document attempts to encourage states to introduce into their national legislations a new, hybrid legal form of a legal entity primarily intended to pursue commercial activities. This new legal entity would primarily be suitable for developing countries in which a large number of enterprises operate in the informal sector of the economy, i.e. they are not registered. This poses a risk for both enterprises and states when they perform their business activities. The aim is, therefore, to create incentives for their transfer from the informal to the formal economy.
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Laptev, Vladimir V. "Some problems of Entrepreneurial (Economic) Law." Gosudarstvo i pravo, no. 2 (2022): 200. http://dx.doi.org/10.31857/s102694520018868-5.
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The article summarizes the interim results of the development of the branch of Economic (Entrepreneurial) Law at the present stage. The article reveals the subject of Entrepreneurial Law - business (economic) relations horizontally and vertically that develop in the process of economic activity and its organization (regulation). The scientific and practical justification of the need to codify the current legislation on entrepreneurial activity, in particular, through the publication of the Entrepreneurial (Economic) Code. The characteristics are investigated of the subjects of Entrepreneurial Law, which include individual entrepreneurs, enterprises, other commercial organizations and other collective entities, are investigated. A rethinking of the concept of a legal entity is proposed. The unique features of a single production and economic complex formed by economic entities, which makes up a single economic system, which includes enterprises, organizations and the center of the system, are analyzed. The expediency of the law on holdings is argued. The author examines the application of a number of norms of business legislation and suggests ways of its development.
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Hassan, Tauseef Adeel, and Shaukat Hussain Bhatti. "International Business Law and Regulations." Winter 2023 3, no. 1 (March 31, 2023): 422–32. http://dx.doi.org/10.54183/jssr.v3i1.122.
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This section covers foreign business corporation law and other corporate legislation. Foreign commerce may boost revenues, customer base, and product quality. Currency exchange rate fluctuations may help businesses attract more talent. International commercial law governs international interactions via conventions, treaties, national laws, and economic practices. It's also called common law. These policies allow nations to cooperate in commerce, licensing, tariffs, taxes, and other commercial areas. Foreign commerce may help a corporation increase sales, revenue, and product durability. Currency exchange rate fluctuations may help businesses attract more talent. Every Fortune 500 firm has foreign branches and global customers, thus they must comply with international rules and regulations to join international markets. Since Covid-19, globalization's importance has increased. The pandemic has made worldwide commerce more important for all enterprises. One-third of these companies want worldwide growth, and 50% of their CEOs say the epidemic has changed their view on exporting. Context: Rephrase the query and underline the investigation's importance; The second half of our review paper contains over fifty scholarly reviews on international business and trade law. These descriptions explain the rules' most unusual methods. In conclusion, the essay's main points are summarized.
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Martyniszyn, Marek. "Legislation Blocking Antitrust Investigations and the September 2012 Russian Executive Order." World Competition 37, Issue 1 (March 1, 2014): 103–19. http://dx.doi.org/10.54648/woco2014006.
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This article offers a typology of so-called blocking legislation and analyses its development, functions and legality under international law. It also presents and discusses the new Russian blocking Order, issued in September 2012, focusing on its possible effects on the European Commission's investigation of Gazprom's business practices (in light of EU competition law) as well as, more broadly, on foreign operations of Russian strategic enterprises.
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Pranowo, Prayogo, Tanudjaja Tanudjaja, and Nynda Fatmawati Octarina. "Fair remuneration of workers in micro and small enterprises in Job Creation Act." Jurnal Cakrawala Hukum 13, no. 2 (August 1, 2022): 175–83. http://dx.doi.org/10.26905/idjch.v13i2.5625.
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Labor Protection is the ideal and purpose of the existence of labor law to provide legal protection in the omnibus law (Job Creation Act), which accommodates the interests of workers but also accommodates the ease of doing business in micro and small firms in the form of wages as seen in Article 90 B. the existing problems regarding the legal ratio of labor law in Indonesia based on the Job Creation Act and what are the forms of legal protection for workers in micro and small businesses based on the legislation?, the purpose of this study is to find out and analyze the ratio of labor law legislation in Indonesia. Indonesia is based on the Job Creation Act to find and explore forms of legal protection for workers in micro and small businesses. At the same time, the benefits of this research are divided into two, namely, theoretically, to provide a legal ratio to the wages of micro-enterprise workers. And small, while in practice, it is to provide legal protection for workers in Micro and Small businesses. The employment agreement is also a form of agreement regulated in the Manpower Act and the Law on Job Creation as an alternative to protecting workers' rights with the principle of proportionality which aims to increase workers’ bargaining power.How to cite item: Pranowo, P., Tanudjaja. Octarina NF., (2022). Fair remuneration of workers in micro and small enterprises in Job Creation Act. Jurnal Cakrawala Hukum, 13(2). 175-183. doi:10.26905/idjch.v13i2.5625.
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Wing Lo, Ching. "UNDERSTANDING PRICING POLICIES PROHIBITED UNDER THE MALAYSIAN COMPETITION ACT 2010." Labuan Bulletin of International Business and Finance (LBIBF) 16 (November 30, 2018): 36–43. http://dx.doi.org/10.51200/lbibf.v16i.1641.
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Pricing policy is one of the most critical business policies that most enterprises place great emphasis on the day-to-day decisions making. In a perfect competition market, enterprises would formulate their pricing policies freely in line with the firms’ bottom line objectives. However, such practice by certain enterprises is hindered ever since the Malaysian government enacted the Competition Law in 2010 as legislation to regulate the competitiveness of the overall business environment with fair trades among enterprises. The competition law applies to all profit-making business organisations in Malaysia. Despite the Malaysian Competition Act 2010 has come into force on 1 January 2012, but to date, the awareness among the business enterprises are still very low. This can be evidenced from the total number of 362 cases being investigated by the Malaysia Competition Commission since 1 January 2012. In order to avoid any breaches of the law, understanding and complying seems the best remedy. The purpose of this paper is to explore the pricing policies prohibited under the Malaysian Competition Act 2010 and to enable the enterprises to grasp it with greater awareness and prevent future chances of infringements when implementing pricing policies. The research methods applied are by content analysis, Acts and case laws studies. It is concluded that the enterprises must comply with the Malaysian Competition Act 2010 stringent pricing policies.
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Tatyanchenko, O. A. "Problems of tax legislation in the conditions of martial law." Uzhhorod National University Herald. Series: Law 1, no. 80 (January 22, 2024): 582–87. http://dx.doi.org/10.24144/2307-3322.2023.80.1.89.
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The question of reforming the tax system is becoming increasingly urgent in the conditions of martial law and inevitable. The tax system is the basis of the country’s economic development. The level of social development, indicators of GDP growth, the number of working enterprises and investments in the country are a complete reflection of the state of the country’s tax system. Martial law requires immediate changes to the tax legislation adapted to the prevailing conditions.
Since the beginning of the war, the first emergency changes to tax legislation have been adopted, but the impact of martial law on the economy is extremely dynamic, which requires flexible tax legislation that provides for the rapid transformation of the tax system to any conditions, that is, a universal and stable system of laws that is able to respond to any changes in the country.
But a very big problem arose between balancing the development of the economy and ensuring the country’s defense system. The business has significantly reduced economic activity, has problems with working capital, closes and goes into the shadows. The state tried to stimulate business activity, including through taxes. But the low effectiveness of the tax policy of the state under the conditions of war is a problem today.
Martial law is a trigger for introducing tax reforms in Ukraine. In August of last year, the project of the “10-10-10” program was presented, which provides for a reduction to 10% of the key tax rates – VAT (now – 20%), on the income of individuals (18%) and on the profit of enterprises (18%). Also, the reform provides for the cancellation of EUV and tax benefits and the establishment of the military levy at the level of 3% (instead of 1.5%).
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Gupta, I. Putu Kisnu, Rosidah Husniyah, and Putu Eka Wisniawati. "Corruption Criminal Accountability in the Management of Village Owned Business Entities (BUM Desa)." Journal of Development Research 7, no. 1 (May 31, 2023): 38–46. http://dx.doi.org/10.28926/jdr.v7i1.284.
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The development of the spirit of regional autonomy is characterized by the enactment of Law Number 22 of 1999 concerning Regional Government, which encourages Villages to establish a business entity that aligns with the needs of the local community. This business entity is commonly referred to as Village-Owned Enterprises (BUM Desa). Village-Owned Enterprises are used to manage a business, utilize assets, develop investment and productivity, provide services and/or provide other types of businesses. With its status as a legal entity, the role of Village Owned Enterprises is increasingly important as a consolidator of community products/services, producers of various community needs, incubator of community businesses, providers of public services and various other functions. The development of Village-Owned Enterprises which have their own wealth originating from APBN and/or APBD funds is inseparable from the poor management carried out by Village-Owned Enterprises who abuse the authority they have. Furthermore, this abuse of authority can have implications for criminal acts of corruption in the management of village-owned enterprises, which can be held accountable for criminal corruption for perpetrators. This study uses normative research methods. The result of this research is that it is necessary to assert in the legislation that regulates the mechanism of settlement and accountability of Village-Owned Enterprises (BUM Desa) for errors and/or negligence in the management of BUM Desa.
Dissertations / Theses on the topic "Business enterprises – Law and legislation"
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Misrahi, Frederic. "The Europeanisation of Turkish policies and institutions in the areas of technical legislation and antitrust (1996-2010)." Thesis, University of Oxford, 2013. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.650075.
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The thesis assesses the causes and implications of Turkey's alignment with European Union (EU) policies and institutions in the areas of technical legislation (TL) and antitrust between 1996 and 2010. It argues that EU conditionality, based on the promise of positive rewards such as full membership, largely accounts for Turkey's high record in adopting EU policies and institutions in both areas, in rational-institutionalist fashion. This is because, in welldefined periods, the Turkish government deemed EU conditionality credible enough to walTant major adoption activities. However, regarding TL, EU-related domestic utility considerations (DUCs) played a crucial pali in suppOliing the development of the implementation and to some extent the enforcement dimensions. In antitrust, adoption and enforcement were also crucially suppOlied by non-EU factors, not least the regulatory drive that followed the 2000-2001 financial crises. By contrast, social-constructivist EU-related factors only played a marginal role with regard to adoption, implementation and enforcement. To avoid a bias toward EU explanations, I use counterfactual thought experiments, and compare each positive case with a negative case, where alignment is very low. My negative cases are mutual recognition and state aid. The study reveals the purchase of DUCs in countries where the credibility of EU conditionality is problematic, such as Turkey. It demonstrates that different explanatory models may account for alignment in one policy area, depending on the dimension considered. Turkey's alignment has domestic and external implications. Domestically, although Turkey made important steps towards the idealtype of the EU-style regulatory state in both areas, the transfOlmation was largely reactive, and remained incomplete. Externally, Turkey's alignment scenario, as well as both policy areas' intrinsic characteristics, imply that Mediterranean partner countries' prospects for comprehensive regulatory convergence with the EU are weak. The study relies on primary and secondary sources, non-structured interviews, and extensive fieldwork.
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麥鳳賢 and Fung-yin Mak. "Development of winding up legislation and practice in the PR China." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1996. http://hub.hku.hk/bib/B31267609.
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Scruggs, Larry Glen. "Unrelated Business Enterprise and Unfair Business Competition Issues Facing Nonprofit Organizations." PDXScholar, 1996. https://pdxscholar.library.pdx.edu/open_access_etds/1361.
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Unrelated business enterprises have been an appropriate way for nonprofit organizations to generate income since the first income tax was enacted into law. The Internal Revenue Act of 1950 clarified this opportunity and enacted the Unrelated Business Income Tax to ensure that fair competition existed between nonprofits and for profit organizations. Nonprofit organizations conducting unrelated business enterprises are faced with a dilemma: it is legal for them to conduct such enterprises but if they do so they face potential litigation from for profit business for unfair competition and/or potential loss of tax-exempt status for operating outside of their exempt function. This dissertation traces the history and theory of tax-exempt status, the history of unrelated business enterprises, and how several states, including Oregon, have addressed the issue. It then explains two major pieces of litigation in Oregon in the 1980's, Southern Oregon State College and YMCA of Columbia-Willamette, then discusses the history of the media attention and legislative/bureaucratic action in the same period. Current litigation and media attention is then discussed. The paper then discusses two theoretical frameworks, Agenda Building and Advocacy Coalition, as a means to analyze the data. Following is a discussion of how the issues of unrelated business enterprises and unfair business competition can be handled by nonprofits and the changing criteria for tax-exempt status in Oregon. The dissertation concludes with the changing criteria for tax-exempt status in Oregon and fundamental philosophical and political issues yet to be decided. Included are recommendations such as a periodic review of tax-exempt status of nonprofits, the need for nonprofits to continually review their mission and exempt purpose, the need for nonprofits to maintain their relationships with the community they serve, and how nonprofits need to develop a self-governing program before government develops one for them.
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GATTO, Alexandra. "The responsibility of multinational enterprises for human rights violations in European Union law." Doctoral thesis, European University Institute, 2007. http://hdl.handle.net/1814/7018.
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Defence date: 18 June 2007Examining Board: Prof. Francesco Francioni, (EUI) ; Prof. Marise Cremona, (EUI) ; Prof. Enzo Cannizzaro, (University of Macerata) ; Prof. Olivier De Schutter, (Catholic University of Louvain)
PDF of thesis uploaded from the Library digital archive of EUI PhD theses
This thesis addresses the question as to how the European Union can ensure that EU based MNEs respect human rights when operating in third countries. Firstly, it identifies primary obligations on MNEs as developed by international law in order to tackle the above question. Secondly, on the basis of this theoretical framework it investigates how the European Union has acted to promote respect of human rights obligations by MNEs which are based on the territory of one of its Member States. Thirdly, the gap between the EU’s commitment to the respect and promotion of human rights, the potential to regulate the conduct of MNEs and the EU’s reluctance to impose human rights obligations on MNEs is explored. It is suggested that current human rights law should develop in the sense of considering companies as duty holders, together with States and other non-state actors, for the realisation of human rights. Moreover, a principle of graduation of responsibility is applied to MNEs, according to the specific human right involved, the proximity to the victim and the element of State authority exercised by the company in a particular situation. The above depicted graduation of responsibility (from the obligation to respect, to the obligation to promote human rights) should be matched by a graduation of corresponding implementing mechanisms. Applying this theoretical framework to the EU, three main recommendations have been formulated. Firstly, the EU should more firmly link the promotion of MNEs’ human rights obligations to international human rights law and support the constitution of an international law framework within the UN. Secondly, the EU should promote MNEs’ human rights obligations within the limits of its competence, both at the international and at an external level. It has been argued that a proactive attitude in this respect would not require the acquisition of new powers, but simply the recognition of a functional competence on the basis of Article 6 TEU in taking positive (and not merely negative) steps for the promotion of human rights in the areas of its competence occurring in international law and the international framework for MNEs’ responsibility. Finally, the EU should not abandon the option of exploring non-binding and incentive measures, both at the international and external levels, to be encouraged as a viable complement to binding measures.
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Long, Hylton Ernest. "Implications of current labour legislation for small, medium and micro-enterprises with regard to procuring government contracts." Thesis, Port Elizabeth Technikon, 2000. http://hdl.handle.net/10948/29.
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The research problem addressed in this study is to determine what affect current labour legislation has on small, medium and micro-enterprises (SMME’s), in particular with regard to the procuring of Government contracts. To achieve this objective a literature study was undertaken to ascertain what knowledgeable people believed was the affects of labour legislation on SMME’s. The literature study included all relevant labour legislation promulgated by the Government since 1994 The literature study was then used to develop a questionnaire to test the degree to which SMME’s, operating in the Municipal areas of East London and King Williams Town, abided by the relevant labour legislation. The empirical results, in general, indicated a strong adherence to labour legislation. Those organisations that had not strictly adhered to labour legislation were, in most instances, not successful in securing contracts offered by Government or parastatals. The results indicated that all the role-players, namely businesses, trade unions and knowledgeable people have valid arguments both for and against labour legislation. Each group, is however, still concerned and suspicious that in one way or another, they will be placed at a disadvantage with respect to the others positions, and this places a serious strain on the South African economy.
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Tuck, Gaynaé. "A critical analysis of the impact of changing trends in legislation on the management of family businesses." Thesis, Port Elizabeth Technikon, 2003. http://hdl.handle.net/10948/211.
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A business needs to be dynamic and adjustable to survive in the ever-changing marketplace in which it operates. The environment is no longer merely the immediate domestic business environment within which the specific business operates but also, with the advent of information technology and globalisation, overseas markets. This is true for all businesses and no less so in respect of family businesses. Balshaw (2003:23) lists the many issues which impede family businesses as, amongst others: Unresolved family and personal issues; Dysfunctional relationships; Poor communication; Lack of commitment; No succession plan or timetable; Inability of the senior generation to relinquish control; No unifying vision or dream in the family; Open conflict; Nonexistent decision-making and governance structures; Lack of transparency and openness; Failure to plan strategically. In addition to this the business must be aware of and react to the changing circumstances in the environment.
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Abader, Mogamad Shahied. "The labour law consequences of a transfer of a business." Thesis, University of Port Elizabeth, 2003. http://hdl.handle.net/10948/306.
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The burden that South African labour law has to bear in relation to the economy is very heavy by international standards. In most industrially developed countries, the economy is strong enough either to provide jobs for most work-seekers or, failing that, an adequate social security system for households without breadwinners in place. In most developing countries with high unemployment rates, the labour law system makes only perfunctory effort to reach out to those facing economic marginalisation. South Africa, essentially a developing country, is not like that. The legal system is strong, works off a firm human rights base, and sets out to grapple with the issues. That is how it should be, but it comes at a price – an oftengraphic exposure of the limits of the law in a stressed society. Businesses operate for profit and survival according to the unsentimental ways of the market, and employees back in a bid to save jobs, lifestyles and livelihoods. The stakeholders use power when they have it, and make claims on the law when they don’t. The legislation and the case law reflect, add to and, to a degree, shape the complexities of these contests, and no more so than in the area of business restructuring.1 The new South Africa has quickly become the destination for foreign investment. The weakness of the rand against the dollar, pound, euro and with the “cost to sell and produce” being so low against these currencies, players on the corporate stage constantly change their make-up and composition. The larger engulfs the smaller, one company buys shares in another, or buys it out entirely, or all or part of its assets, and others are liquidated. In all these situations, employees in South Africa may find themselves with new bosses on the morning after. Under common law employees in this situation were deemed to have been discharged by the former employer, whether or not they have been offered positions in the transformed structure. If they did not want to work under it, they could not be forced to do so. That was because an employment contract was deemed in law to be one of a personal nature that could not be transferred from one employer to another without the employees consent. This research is conducted at an interesting time, when the amendments to the Labour Relations Act 66 of 1995 in respect of the transfer of a business, and in particular section 197, dealing with such matters comes into effect. It is also interesting in the sense that most judgements of the Commission for Conciliation, Mediation and Arbitration (CCMA) and judgements of the Labour Court were moving more or less to a common approach or interpretation of section 197 of the Labour Relations Act 66 of 1995 (hereinafter “the LRA”). Section 197 of the LRA sought to regulate the transfer of a business as a going concern and altered the common law regarding the transfer of a business in two situations – firstly when there is no insolvency, factual or legal, concerned, and secondly in the instance where the transferor is insolvent. The first extreme was when an employer is declared insolvent and the contracts of employment terminated automatically. The second extreme was from the first whereby the employer has to terminate the services of his employees and be liable to pay severance pay in terms of section 1893 of the LRA, which has also been amended along with section 197 of the LRA. It is as if this section was introduced to remedy these extremes. These extremes will be dealt with in detail in this paper. The transfer of goodwill and assets from the seller to the buyer occurs when a business is sold as a going concern. At common law the employees of a business cannot be transferred in the same manner. The Labour Relations Act 66 of 1995 altered this position. By enacting this section the legislature wanted to protect the interest of the employees in such transactions. Whether the legislature has succeeded or not is a matter that will be dealt with in this paper. It is all dependent on the interpretation of this section by the commissioners and judges. By including section 197 in the LRA, the legislature’s intention was to resolve the common law problem where employment contract terminated upon the sale of a business, and this section was intended to be an effective tool for protecting the employment of employees. In order to understand the labour law consequences of the transfer of a business, it is important to understand the provisions of sections 197 and 197A of the Labour Relations Amendment Act 2002. This will be dealt with and each section will be discussed in detail using relevant case law and literature. In considering investing in a South African based company by way of purchasing a share of the company and giving it your own flavour, one has to carefully consider the effects of this transaction. Companies wishing to restructure, outsource, merge or transfer some of its operations will need to understand what the implications of the labour legislation will have on their commercial rationale. Section 197 regulates the employment consequences when a transfer of a business takes place. This is defined to mean the transfer of a business by one employer (the old employer) to another employer (the new employer) as a going concern. Business is defined to include the whole or part of the business, trade undertaking or service. Like the current provision, the new provision referrers to the transfer of a business. It is therefore a wider concept than the sale of a business.4 No attempt is made to define what constitutes a going concern and the controversial issue of whether an outsourcing exercise can constitute a going concern transfer is also not explicitly dealt with. The fact that a business is defined to include a service may be an indication that it was intended to typify outsourcing as a going concern transfer, but this is not necessarily the case.5 The amendments to the Act6 came into effect on 1 August 2002. Sections 197 and 197(A) of the Act consequently seeks to regulate the transfer of a business. These regulations will be dealt with individually and in a format that would make each of the sections in sections 197 and 197(A), easy to understand and interpret. It will also become clear as to what the implications of each of the subsections will have on that commercial rationale. The issues highlighted above will be dealt with detail in this paper giving an overview of the Common Law, the Labour Relations Act 66 of 1995 and the new Labour Relations Amendment Act 2002.
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Loock, Madelaine. "The application of BEE legislation on employment." Thesis, Nelson Mandela Metropolitan University, 2017. http://hdl.handle.net/10948/17990.
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BBBEE is currently on everyone’s minds and the uncertainty surrounding the changes to the Codes of Good Practice as well as the Sector Codes leaves business owner’s with a feeling of uncomfortable anticipation. The changes to the Codes of Good Practice has set the tone and most of the Sector Codes are being modelled around the Codes. Business owners will have to adapt to the changes and plan in advance in order to avoid being without a compliant BEE certificate. This will entail a strategic analysis of the company’s financial position as well as a strategic BEE plan for the 12 months they will be rated on.
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Tremblay, Simon 1979. "L'OIT et la responsabilisation extraterritoriale des états pour encadrer les activités des entreprises multinationales." Thesis, McGill University, 2006. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=99153.
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The present thesis is a logical outgrowth of the author's realization that rapid market globalization, spearheaded by faceless multinational corporations, is at the root of widespread abuse of the developing world's labour force. The situation clearly calls for corrective action in the form of a normative framework of effective regulations. Such a regulatory framework must needs to be enforced by a respected and dynamic international organization. Our research on this topic leads us to believe that the International Labour Organization (ILO) would be in an excellent position to supervise a proactive strategy of this kind, directly or indirectly, as it has the political clout and history to compel multinational corporations to respect their workers' most basic rights. In order to establish our case, we examine the legal questions at stake in this case study. In particular, we address the key attributes of multinational corporations, the issue of territorial sovereignty, the tripartite system, and the need for national legislation in any strategy involving workers' rights vis-a-vis multinational corporations. Next, we summarize the current level of accountability that multinational corporations have to their cross-border labour force. We then go on to discuss the ILO, the organization at the core of our reflections on multinational corporations' current (lack of) workplace accountability. Our research leads us to conclude that the ILO has not only the power to play that role, but also the duty to do so.
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Hatch, Warren. "The 1987 Law on the State Enterprise (Association) : a case-study of policy-making in the Soviet Union." Thesis, University of Oxford, 1996. http://ora.ox.ac.uk/objects/uuid:3b5bfc46-d5e6-4089-a5dd-e391ccb09c20.
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The Law on the State Enterprise was the most radical reform effort in the history of the Soviet centrally-planned system; it was also contradictory in its formulation, adopted in isolation and a complete failure in implementation. Previous economic reform attempts had also failed, but had been followed by retreat. This time, however, it was not. This thesis analyses the policy and the policy process of the enterprise law as expectations of the potential of reform shifted to convictions that central planning was unreformable. This case-study uses a number of traditional and revisionist theories about the policy process to analyse policy-making in the conditions of uncertainty and ambiguity of perestroika. The chronic problems of the Soviet economy led to the generation of reformist alternatives which, with the close of the Brezhnev era, began to emerge in programmatic form. This alternative envisaged a simultaneous delegation of administrative decision-making authority to the level of the state enterprise and a redefinition of central powers. Enterprises were to finance their own activities, compile their own plans, engage in direct wholesale trading, and be governed by the labour collective in an economic environment manipulated by the centre through 'economic levers'. Reformist domination of the policy agenda was constrained by limited penetration of the decision-making structures. Mutually indifferent policy-subsystems located within the ministerial and planning agencies held jurisdiction over the activities of pre-reform state enterprises; dominated the drafting of specific legislation; and set adverse initial conditions of reform implementation. Unsuccessful implementation of reform both at the level of the state enterprise and that of administrative structures discredited the radical ideas on economic reform which had been gestating for thirty years. Failure both of the concrete policy and of the policy process contributed to the radicalisation of political and economic reform, while creating many new problems along the way.
Books on the topic "Business enterprises – Law and legislation"
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S, Battershall Jeffrey, ed. Business enterprises. Rochester, N.Y: Lawyers Cooperative Pub., 1997.
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Adams, Trevor. Business law and practice: Legislation handbook. 2nd ed. Bristol: Jordans, 2002.
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Muchlinski, Peter. Multinational enterprises and the law. 2nd ed. Oxford: Oxford University Press, 2007.
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Muchlinski, Peter. Multinational enterprises and the law. Oxford: Blackwell Publishers, 1995.
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Yuttitham, Laos Kasūang, ed. Commentary on law on enterprises. [Vientiane: Ministry of Justice], 2008.
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Miller, Arthur Raphael. Business law. Glenview, Ill: Scott, Foresman/Little, Brown Higher Education, 1990.
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Laos. Kasūang ʻUtsāhakam læ Kānkhā. and Laos. Kom Khōsanā Phœ̄iphǣ Kotmāi., eds. Kotmāi vādūai visāhakit =: Enterprise law (Lao-English). [Vientiane]: Kasūang ʻUtsāhakam læ Kānkhā somthop kap Kom Khōsanā Phœ̄iphǣ Kotmāi, Kasūang Yutitham, 2005.
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Trivun, Veljko. Applied business law. [Sarajevo]: School of Economics and Business, University of Sarajevo, 2009.
Find full textBook chapters on the topic "Business enterprises – Law and legislation"
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Villamizar, Francisco Reyes. "Social Enterprises and Benefit Corporations in Colombia." In The International Handbook of Social Enterprise Law, 535–52. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-14216-1_25.
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AbstractColombian corporate law has been at the forefront of Latin American systems for the last decade. In 2008, it introduced the simplified corporation (SC), becoming the first country in the region to adopt a hybrid company form. The Colombian legislator has also been a pioneer in the enactment of norms related to benefit corporations introduced by Law 1901 of June 18, 2018 (referred to under the law as benefit and collective interest companies (BICs). Colombian legislation has adopted a highly flexible model of a benefit and collective interest company that does not represent high transaction costs for those entrepreneurs who wish to adopt it. The BIC model has been very successful in Colombia. In fact, the growth of this business model has been exponential within the last few years. It remains to be seen if there will be a convergence between Colombian BIC companies and the few corporations that have been certified by System B in this country.
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Matsumoto, Nobuko. "Corporations with Social Aims in the Japanese Legal System." In The International Handbook of Social Enterprise Law, 675–92. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-14216-1_32.
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AbstractIn Japan, there is no specific legislation for “benefit corporations” or “social enterprises,” and the concepts of those entities are not necessarily widely known. This does not mean that Japanese industry and society do not accept the idea of businesses with social aims. On the contrary, Japanese for-profit corporations have a tradition of conducting business with social aims, and there are various nonprofit corporation schemes that can be used when one incorporates businesses with social aims. In the author’s view, existing entities are succeeding in their efforts to engage in social business at least to a certain extent, and the necessity of the new structure has not been necessarily recognized. At the same time, existing entities are not perfectly suited for engaging in businesses with social aims. Speaking of share corporations, it is difficult for customers or investors to distinguish share corporations which surely pursue their social aims from others. Continued observation is needed on whether these businesses will grow by utilizing existing entities or new specific legal infrastructures will be introduced in the future.
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de Cores Helguera, Carlos José, Patricia Di Bello, and Natalia Hughes. "Innovation in Uruguayan Business Law: The “Benefit and Collective Interest Companies and Trusts”." In The International Handbook of Social Enterprise Law, 921–39. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-14216-1_44.
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AbstractThis contribution deals with the experience of benefit companies in Uruguay. It introduces the concept of a benefit company, compares it to the status of “B companies,” and describes the situation before, and after the approval of Law No. 19.969 (July 2021) on “Benefit and Collective Interest Companies.” This chapter concludes with an attempt to assess the importance of the legislation and comes to some conceptual conclusions on the matter.
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Meira, Deolinda, and Maria Elisabete Ramos. "Social Enterprises and Benefit Corporations in Portugal." In The International Handbook of Social Enterprise Law, 739–58. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-14216-1_36.
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AbstractThe Portuguese legal system does not provide for the general regime of social enterprises. The legal notion offered by the Public Procurement Code has a sectoral scope, and the Basic Law on Social Economy is ambiguous as to the relationship between social enterprises and social economy. Benefit corporations have no legislative provision in the Portuguese legal order. However, “company” types are endowed with some flexibility. This allows shareholders to adapt the statutes to their business projects within the law’s limits through statutory clauses. Statutory clauses can incorporate the interests of the general community, workers and other stakeholders, translated, for example, into dividend distribution policies or environmentally sustainable practices, gender equality policies or the promotion of social responsibility measures.Although not expressly stated in Portuguese law, the current state of legal doctrine allows us to argue that social enterprises in Portugal are included in the perimeter of social economy entities.The areas of impact measured by B certification seem to be inspired by the experience concerning cooperatives, which combine social and economic aspects. Cooperatives, however, go beyond B-Corp entities. B certification, granted by private entity B-Lab, is not a new legal regime but only a label that distinguishes companies. Some Portuguese companies are B-Lab certified companies.
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Gunaksara, Made Arya Duta, and Nyoman Gede Antaguna. "Legal Politics on the Dynamics of Micro, Small and Medium Enterprises Regulation in National Legislation." In Proceedings of the 3rd International Conference on Business Law and Local Wisdom in Tourism (ICBLT 2022), 435–45. Paris: Atlantis Press SARL, 2023. http://dx.doi.org/10.2991/978-2-494069-93-0_52.
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Tremml, Bernd. "Valuation of Business Enterprises." In Key Aspects of German Business Law, 49–53. Berlin, Heidelberg: Springer Berlin Heidelberg, 2002. http://dx.doi.org/10.1007/978-3-540-24776-0_4.
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Tremml, Bernd. "Valuation of Business Enterprises." In Key Aspects of German Business Law, 47–51. Berlin, Heidelberg: Springer Berlin Heidelberg, 1999. http://dx.doi.org/10.1007/978-3-662-08065-8_5.
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Ramsay, Ian, and Mihika Upadhyaya. "The Failed Attempt to Enact Benefit Company Legislation in Australia and the Rise of B Corps." In The International Handbook of Social Enterprise Law, 395–424. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-14216-1_19.
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AbstractAustralia is an unusual case study in terms of the history of benefit company legislation. Unlike the history in some other countries, the attempt by B Lab Australia and New Zealand (‘B Lab ANZ’) to introduce benefit company legislation was unsuccessful. It failed to gain the support of the government and attracted a mixed response from Australian businesses and academics. The authors discuss why the attempt was unsuccessful. However, although benefit company legislation was not enacted in Australia, B Lab ANZ’s B Corp certification program has had significant success with 371 Australian B Corps as of January 2022. The authors argue that while B Lab ANZ’s B Corp certification requirements achieve, in some important respects, some of what was contained in the proposed benefit company legislation, had it been enacted the proposed legislation would have ensured greater transparency and accountability for those companies electing to become benefit companies than is currently the case for B Corps in Australia.
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Ventura, Livia. "Social Enterprises and Benefit Corporations in Italy." In The International Handbook of Social Enterprise Law, 651–74. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-14216-1_31.
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AbstractItaly has been the first country in the world to adopt the US benefit corporation model (so-called società benefit (SB)), which it transplanted into its legal system at the end of 2015. The Italian società benefit statute is a mix between the US Model Benefit Corporation Legislation and the Delaware Public Benefit Corporation Act but is characterized by some peculiar features, such as the scope of the legislation, which is applicable to all for-profit and cooperative organizational forms provided by the law, and the existence of a public enforcement mechanism based on the attribution of supervisory powers to the Italian Competition Authority. A few years after its introduction, società benefit seems to have been widely accepted, and the movement continues to grow. Furthermore, the Italian legal system continues to support the spread of the SB model, e.g., through the 2019 amendment of the “Public Contract Code,” which introduced new reward criteria for tendering companies that publish the annual report required by the società benefit law to assess their social and environmental impacts. From a comparative law perspective, the Italian “for-benefit” model has been the first one adopted by a civil law system and seems to have influenced other civil law countries.
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Giagnocavo, Cynthia. "B Corps, Benefit Corporations and Socially Oriented Enterprises in Canada." In The International Handbook of Social Enterprise Law, 455–69. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-14216-1_22.
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AbstractBenefit corporations are quite new in Canada, having been brought into force only on 30 June 2020 in the province of British Columbia. B Corps, however, are present and gaining ground across most provinces and territories. Benefit corporations under the new legislation are deemed to meet certification as B Corps. Other similar stakeholder interest companies are considered, such as community interest/contribution companies, social enterprises and co-operatives. Reference is made as well to Supreme Court of Canada jurisprudence, which already lays the ground for a broader consideration of stakeholder interests and benefits under corporate law in Canada. Finally, diverse opinions on introducing benefit corporation legislation are presented.
Conference papers on the topic "Business enterprises – Law and legislation"
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Milosavljević, Miroslav, Isidora Milošević, and Jelena Milosavljevic. "Evropsko društvo – nova pravna forma privrednog društva u uslužnom pravu Republike Srbije." In XVI Majsko savetovanje. University of Kragujevac, Faculty of Law, 2020. http://dx.doi.org/10.46793/upk20.875m.
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The aim of the research is the European society, as a new legal form of the company, introduced into the legal system of the Republic of Serbia by the Law on Amendments to the Law on Business Enterprises, adopted in mid-2018. This legislative activity is the harmonization of the legislation of the Republic of Serbia with the acquis communautaire in the process of joining this significant European association. The paper examines and analyzes the notion of European society, the way of its establishment, management and termination, as well as other important issues that are necessary for a comprehensive overview of the legal position and role of this society in our legal system. The research uses primarily a normative method by analyzing legal solutions relating to the European society, as well as a comparative method by which the solutions contained in our law are compared with the solutions from the Council Regulation (EC) on the Statute of the European societies. At the end of the work, an appropriate conclusion was given indicating the significant benefits that such a legal form of a business (stock) society could bring to our economy.
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Elezaj, Elvis, and Shkumbin Jahmurataj. "DETERMINANT FACTORS OF OPENING AND BARRIERIZING IN DOING BUSINESS IN KOSOVO." In 10th SWS International Scientific Conferences on SOCIAL SCIENCES - ISCSS 2023. SGEM WORLD SCIENCE, 2023. http://dx.doi.org/10.35603/sws.iscss.2023/s04.24.
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The aim of the research will focus in the determinant factors that are playing a key role in opening and making barrierizment in doing business. Entrepreneurship today is one of the most important promoters of economic development in the world, specifically in Kosovo, faced with challenges, barriers and numerous changes produced by the competitive environment and the knowledge economy. Seen from this point, entrepreneurship today represents one of the main axle of stability, sustainability and longevity of the country economy. The research will be based on the determining which are the factors that leads to opening and barrierizing in doing business in Kosovo. Many investors encounter dilemmas about their capital to open new businesses, because their certainty always requires a base to be supported for a safe and stable environment to operate. Through SPSS and SEM-PLS research analyses, this research will bring to the surface a clear evidence of what are the main factors and determinants for new entrepreneurships. The methodology will focus on the correlation coefficients and the path coefficients to see the impact of the factors of the 500 enterprises. The research reveals many factors contributing on opening and barrierizing in Kosovo business, such as personal desires, independence, living the business dream, etc., respectively, delayed payments in collection of debts, tax administration, access to credit, lack of market demand, inadequate and sufficient laws in force, legislation and enforcement, provision of raw material, machines and equipment, high taxes.
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Levada, Valeriy, Illya Tolmachov, Olena Levada, and Andrii Galkin. "Improving the efficiency of international supply chains via optimizing the functioning of customs terminals." In Contemporary Issues in Business, Management and Economics Engineering. Vilnius Gediminas Technical University, 2019. http://dx.doi.org/10.3846/cibmee.2019.083.
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Purpose – improving the efficiency of international supply chains via optimizing the functioning of customs terminals. Research methodology – analysis of the performance of customs terminals. Findings – simplification of customs control and customs clearance through the application of electronic customs (e-customs) declarations; brings customs procedures in Ukraine closer to European and world standards and significantly facilitates the work of law-abiding foreign economic entities. Research limitations – today, Ukraine’s customs legislation makes it possible to use electronic declarations (e-declarations) without any restrictions by all willing companies that are registered with the customs authorities and pro-vides for the possibility of filing an e-declaration in all customs regimes without exception. The declarant only needs an electronic digital (e-digital) signature. Upon request, an enterprise may obtain an electronic digital key in the territorial units of the Accredited Key Certification Center for free. Practical implications – a reduction of customs clearance time. Originality/Value – an analysis of the work of customs in the territory of Ukraine was conducted, and measures were proposed to optimize the functioning of customs terminals
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Hučková, Regina, and Martina Semanová. "THE POSITION AND REGULATION OF GATEKEEPERS IN THE CONTEXT OF THE NEW EUROPEAN LEGISLATION." In The recovery of the EU and strengthening the ability to respond to new challenges – legal and economic aspects. Faculty of Law, Josip Juraj Strossmayer University of Osijek, 2022. http://dx.doi.org/10.25234/eclic/22441.
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Over the last two decades, a better digital transformation has fundamentally changed the global economy and society. Digital services have become new tools and their importance for our social and economic life will continue to grow. When we adopted the e-commerce directive 20 years ago, many digital services and platforms such as Google, Amazon or Booking were in their initial stage or did not yet exist. The blockades as the consequence of the COVID pandemic have now strengthened the role of online platforms. People have changed their habits towards the online world so that they can do business, shop, work, learn and socialize. COVID-19 has led to an increase in online e-commerce and an increase in fraud, unfair practices, and other illegalities of various formats. The crisis has exposed the system’s existing gaps and weaknesses, which has allowed dishonest services and traders to exploit people’s current insecurity. The Commission has proposed an ambitious reform of the digital space, a comprehensive set of new rules for all digital services, including social media, online marketplaces and other online platforms operating in the European Union: The Digital Services Act and The Digital Markets Act. In this article, we will look at the Commission’s proposal for The Digital Markets Act (DMA), which was published on December 15, 2020. In the last few years, it has been concluded that a small number of large digital platforms act as “gatekeepers” because they are essential gateways between business users and their potential customers. This allows these platforms to take advantage of the enterprise users’ dependence on their services by imposing unfair business conditions. As this issue may not be adequately addressed in competition law, it has led the European Commission to propose a Digital Markets Act (DMA). The DMA should introduce more flexibility and adaptability in terms of imposing the “gatekeeper” obligations. In this article, we will focus on the question of which digital platforms should be subject to ex ante regulation, and thus also the obligations contained in the DMA proposal. The methodology used to identify the “gatekeepers” cannot be separated from the problems that ex ante regulation seeks to address, as otherwise the DMA could end up regulating the wrong set of companies. The DMA proposal describes “gatekeepers” as providers of the core platform service (CPS) that meet three cumulative quality criteria. These criteria are presumed to be met if the relevant CPS provider meets the quantitative size thresholds. DMA includes a mechanism that allows CPS providers who meet these quantitative thresholds to escape labelling. This article reveals the various provisions of the DMA and explains why the Commission has decided to regulate “gatekeepers” and how it can prevent the damage caused by large digital platforms.
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Ljubojev, Nadežda, and Marijana Dukić Mijatović. "LEGAL STATUS OF LIMITED LIABILITY COMPANY - COMPARATIVE OVERVIEW." In International scientific conference challenges and open issues of service law. Vol. 2. University of Kragujevac, Faculty of law, 2024. http://dx.doi.org/10.46793/xxmajsko2.565l.
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In the paper, the authors analyze the legal position of the limited liability company, primarily from the aspect of the establishment and operation of the company in comparative law. Regardless of how it is legally regulated, a limited liability company has the same basic characteristics in different national legislations. This company, which is an independent legal entity, has a basic capital and is responsible for obligations with all its assets. In contrast, the members of the company do not assume responsibility for the company's obligations. Due to its characteristics, the limited liability company is the most common legal form for the establishment of small and medium-sized enterprises in the EU. Experiences from business practice have shown that the faster procedure for registering a company and differences in the prescribed amount of the lowest founding capital required for its establishment greatly influence the choice of the member state in which the company will be established. Some legal systems prescribe the maximum number of members a limited liability company can have. Also, in some countries, establishing a limited liability company is strictly formal. In the paper, the authors particularly point out that there is a possibility of electronic incorporation in the case of a single-member company with limited liability. The methods used by the authors are comparatively legal, historical and normative.
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Abdulrahman M Salih, Nowzad. "Leadership and Creativity in the Business Environment Qatar model." In 11th International Conference of Economic and Administrative Reform: Necessities and Challenges. University of Human Development, 2022. http://dx.doi.org/10.21928/icearnc/32.
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The role of entrepreneurship at the global level has grown in achieving economic and social development. On the economic side, establishing new businesses creates job opportunities for youth and increases production. On the social side, the spread of the concept of entrepreneurship in society leads to the generation of entrepreneurship, innovation and competition among young people. In addition to solving the problem of unemployment and the resulting economic and social problems. This is in line with the 2030 Sustainable Development Goals, which encourage accelerating economic growth and increasing levels of productivity and technological innovation. Women and men by 2030. In the State of Qatar, attention has begun to the issue of leadership and creativity in the business environment, as one of the most important mechanisms of strategic direction to support the policy of economic diversification that the state seeks to reduce dependence on the hydrocarbon sector in the national economy, and to achieve the Qatar National Vision 2030, which seeks to develop a diversified and competitive national economy Able to meet the needs of the citizens of Qatar at present and in the future and secure a high standard of living. This interest was reflected in Qatar's ranking first in the Arab world and third globally in the Entrepreneurship Environment Index for 2019, and 22nd globally and first in the Arab world in the Entrepreneurship and Development Index for 2019. The research will focus on the statement of laws and legislation that regulate activities related to creativity and entrepreneurship, and institutional frameworks that contribute to the development of the business environment with the aim of providing a stimulating investment environment for owners of small and medium enterprises and entrepreneurs, and evaluating the performance of the business and entrepreneurship environment in Qatar from the reality of international indicators (Entrepreneurship Index, Entrepreneurship Index Entrepreneurship environment), assessing the strengths and weaknesses in the aspects of leadership and creativity, and submitting proposals to develop the institutional performance related to the business environment, in a manner that serves to raise Qatar’s ranking in the indicators of global innovation and entrepreneurship.
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Abdulrahman M Salih, Nowzad. "Leadership and Creativity in the Business Environment Qatar model." In 11th International Conference of Economic and Administrative Reform: Necessities and Challenges. University of Human Development, 2022. http://dx.doi.org/10.21928/uhdicearnc/32.
Full textAbstract:
The role of entrepreneurship at the global level has grown in achieving economic and social development. On the economic side, establishing new businesses creates job opportunities for youth and increases production. On the social side, the spread of the concept of entrepreneurship in society leads to the generation of entrepreneurship, innovation and competition among young people. In addition to solving the problem of unemployment and the resulting economic and social problems. This is in line with the 2030 Sustainable Development Goals, which encourage accelerating economic growth and increasing levels of productivity and technological innovation. Women and men by 2030. In the State of Qatar, attention has begun to the issue of leadership and creativity in the business environment, as one of the most important mechanisms of strategic direction to support the policy of economic diversification that the state seeks to reduce dependence on the hydrocarbon sector in the national economy, and to achieve the Qatar National Vision 2030, which seeks to develop a diversified and competitive national economy Able to meet the needs of the citizens of Qatar at present and in the future and secure a high standard of living. This interest was reflected in Qatar's ranking first in the Arab world and third globally in the Entrepreneurship Environment Index for 2019, and 22nd globally and first in the Arab world in the Entrepreneurship and Development Index for 2019. The research will focus on the statement of laws and legislation that regulate activities related to creativity and entrepreneurship, and institutional frameworks that contribute to the development of the business environment with the aim of providing a stimulating investment environment for owners of small and medium enterprises and entrepreneurs, and evaluating the performance of the business and entrepreneurship environment in Qatar from the reality of international indicators (Entrepreneurship Index, Entrepreneurship Index Entrepreneurship environment), assessing the strengths and weaknesses in the aspects of leadership and creativity, and submitting proposals to develop the institutional performance related to the business environment, in a manner that serves to raise Qatar’s ranking in the indicators of global innovation and entrepreneurship.
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Hutsalenko, Liubov, Tetiana Mulyk, Nataliia Tsaruk, and Alona Yurlova. "Conceptual principles of accounting for the right to lease a land plot as a type of intangible asset." In 24th International Scientific Conference. “Economic Science for Rural Development 2023”. Latvia University of Life Sciences and Technologies. Faculty of Economics and Social Development, 2023. http://dx.doi.org/10.22616/esrd.2023.57.041.
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In Ukraine, land is an important resource for agricultural enterprises. Such enterprises cannot function without land, which is the main means of production. The long history of land reform has led to significant violations in the course of legal relations established since the initial acquisition of ownership of the land plot, the land share (share) so far, including violation of the terms of the moratorium, conclusion of agreements, restricting the right of use of the land plot, non-conformity of the actual boundaries of the land plot with the borders fixed in the documentation on land management etc. The process of adapting existing national accounting standards to the requirements of international accounting standards and international financial reporting standards on the formation of an intangible asset as a land lease right is supported by a number of regulatory legal acts approved by the Government of Ukraine in the recent period. Their effectiveness in extremely difficult conditions (under martial law) is particularly relevant because the use of agricultural land for its intended purposes ensures agricultural production and contributes to the country’s economic and food security. The purpose of the study is to substantiate the conceptual basis of accounting for the right to lease a land plot by allocating it as part of intangible assets. The solution of the tasks is achieved by applying general scientific methods (system analysis, generalization) and specific methods of scientific research (economic and statistical, observation, comparison etc.). The subject of the study is the allocation of the object of accounting - the right to lease land as an intangible asset. The article reveals the basic principles of international and national accounting standards of rights to lease land in the intangible assets of business entities. It was noted that Ukrainian legislation (especially those under martial law) has been amended to ensure the targeted use of agricultural land and to avoid food security risks. The process of formation of the object of accounting, in particular the right to lease agricultural land as a type of intangible asset, the criteria for the right to use land parcels, ensuring their inclusion in the composition of intangible assets, have been identified. Emphasis is placed on the need to conduct an audit (legal and technical component) before obtaining rights to land. Thus, the role and functional features of audit in the reliability of providing the legal component of the reflection of intangible assets, in particular the right to lease agricultural land, have been identified.
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ELKAINA, Hammache. "Assessment of the Political Ecosystem of Female Entrepreneurship." In I.International Congress ofWoman's Studies. Rimar Academy, 2023. http://dx.doi.org/10.47832/lady.con1-19.
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Our research work on women's entrepreneurship in Algeria has allowed us to identify the social reality of women's entrepreneurship in Algeria, and thus to identify the difficulties and obstacles it faces. To understand the reasons for these obstacles, it became clear to us through these results the necessity of testing the hypothesis “that the difficulties faced by the enterprises are due to the environment in which they are located” and that is through their assessment of this environmental environment. To carry out this research, we relied on the methodology applied by the International Labor Organization. The evaluation framework for the environment of women's entrepreneurship revolves around six variables as follows, first, the existence of a legal and regulatory system sensitive to the gender dimension that contributes to the economic empowerment of women; Secondly ،the position of women entrepreneurship in the national politics, thirdly, the existence of programs for gendersensitive financial interests, fourthly, benefiting from interests to support the development of gendersensitive institutions, fifth, access to markets and access to technology, sixth, representation of women entrepreneurs and their participation in political dialogue. To achieve this research of assessing the environmental environment of women's business in Algeria, we interviewed 42 women entrepreneurs using the focal-loop technique from the states: Algiers, Bejaia, Annaba, Oran and El Bayadh. An assessment of the legal and political ecosystem for women's business in Algeria allowed us to conclude that laws and labor legislation do not constitute a major obstacle for women entrepreneurs who are active in the formal sector, but the practice and reality of the field negatively affect women's micro-enterprises. On the institutional level, the Ministry of Solidarity, Family and Women's Issues has a directorate charged with promoting women. Among its tasks is the development of women's entrepreneurship. The political interest in the development of women's entrepreneurship, the interest of employers in promoting the spirit of entrepreneurship among women, and the contribution of women's entrepreneurship associations to the promotion of quality entrepreneurship, translates into a consensus of various actors in the political, economic and social sphere on the strategic importance of developing women's entrepreneurship. However, access to information remains the weak point for women entrepreneurs
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"EUROPEAN INTEGRATION OF UKRAINE IN NATIONAL LEGISLATION." In Global Business and Law Development Imperatives. Київський національний торговельно-економічний університет, 2019. http://dx.doi.org/10.31617/k.knute.2019-10-10.80.
Full textReports on the topic "Business enterprises – Law and legislation"
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Coelho, Daphne, Thomaz Teodorovicz, André Martínez Fritscher, Renata Motta Café, Sergio G. Lazzarini, and Jorge Norio Rezende Ikawa. Monitoring the Governance of State-Owned Enterprises: Assessing the Impact of Brazilian Corporate Governance Reforms. Inter-American Development Bank, May 2024. http://dx.doi.org/10.18235/0012994.
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State-owned enterprises (SOEs) are often justified for correcting market failures, providing essential public services, and fulfilling social objectives. Yet, SOEs face unique governance challenges as agency conflicts usually increase with state ownership. This paper examines Brazil's efforts to address agency conflicts in SOEs, including new legislation (Law 13303 of 2016, the “Law on SOEs”) establishing stringent criteria for the appointment of executives and for the accountability and a complementary monitoring mechanism known as IG-SEST. Using the difference-in-differences methodology, we assess the impact of those interventions on SOEs profitability and labor productivity. Although no significant effect of the more-stringent governance requirements of the Law on SOEs was detected, the group of federal SOEs, which adopted the IG-SEST monitoring mechanism, significantly increased their profitability compared to similar municipal and state SOEs. Because IG-SEST anchored its indicators in corporate governance parameters specified in the Law on SOEs, this result can be interpreted as potential evidence that institutional changes might require complementary mechanisms for effective implementation. These findings are consistent with previous work suggesting that corporate governance might require broader institutional reforms, including fiscal policies to mitigate government action with a negative effect on the performance and solvency of SOEs.
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Quak, Evert-jan. Business Environment Regulatory Reforms and Women’s Economic Empowerment. Institute of Development Studies, June 2023. http://dx.doi.org/10.19088/k4dd.2024.004.
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This rapid review synthesises the literature from academic sources, knowledge institutions, non-governmental organisations (NGOs), and trusted independent media outlets on the evidence how business environment and product safety regulatory reforms can contribute directly and indirectly to women’s economic empowerment and micro- small- and medium sized enterprises business performance. The rapid review concludes that business environment and product safety regulatory reform interventions with a narrow look at the design and implementation of a specific law, regulation, or policy, might not generate the most impact. Importantly, robust evidence on what works is far from abundant, except forproperty registration regulations for women.
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Баттахов, Петр Петрович. ПРОБЛЕМЫ И ОСОБЕННОСТИ ПРАВОВОГО РЕГУЛИРОВАНИЯ СОЦИАЛЬНОГО ПРЕДПРИНИМАТЕЛЬСТВА В РОССИИ. DOI CODE, 2021. http://dx.doi.org/10.18411/1815-1337-2021-51857.
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The article discusses the history of social entrepreneurship development in Russia. The concept and activities of a new social project in the country are being studied, legal regulation of entrepreneurial, social legal relations of subjects of law is being studied. Particular attention is paid to the requirements for the establishment of separate legal regulations for social enterprises. In the future, the author identifies a change in the vector of development of social entrepreneurship in the Russian Federation and assistance from the state in various priority areas in order to develop economic entities. It is proposed to improve some articles of the current legislation and, at best, to adopt a separate federal law "On Social Entrepreneurship of the Russian Federation."
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Claro de la Maza, Jorge, and Roberto Camblor. Government Procurement and Free Trade in the Americas. Inter-American Development Bank, January 1999. http://dx.doi.org/10.18235/0008614.
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Governments in many countries -at all levels of development- struggle with increasing budget deficits and soaring national debts. Over the last century, government spending, as a percentage of gross domestic product has tended to increase and with it has increased the range of services offered by governments and the volume of public procurement resulting from it. The growth in public procurement has been accompanied by a growth in public procurement legislation. As the public sector grew, a need made itself to seek assistance form the private sector to provide public services on a contractual and sub-contractual basis. In various countries, especially those characterized by a civil law system, government contracts took on a peculiar nature, distinct from private contracts constituting a distinct legal category, separated form private contracts rules concerning contract formation, termination, settlement of disputes and other situations. As public procurement grew in volume and value, so did its importance to employment and the national economy. In most countries, the early procurement laws were protective of domestic industry. At the same time, competition for public business grew among nationals in step with the growth of public expenditure devoted to procurement of goods and services. These laws recognized the right of nationals to be treated equally, to have equal access to public contracts. As a result, the standard method of procurement would consist in an advertised opportunity for all interested firms to bid for public contracts on auction basis.
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Michel, Bob, and Tatiana Falcão. Taxing Profits from International Maritime Shipping in Africa: Past, Present and Future of UN Model Article 8 (Alternative B). Institute of Development Studies (IDS), November 2021. http://dx.doi.org/10.19088/ictd.2021.023.
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International maritime shipping is an essential part of global business. Since the establishment of the current international tax regime in the 1920s, there has been a consensus that profits generated by this business are taxable only in the residence state –the state where the shipowners are located. Source states – the port states where business physically takes place – are generally expected to exempt income from international shipping. This standard is currently reflected in Article 8 of the OECD Model and Article 8 (Alternative A) of the UN Model, and is incorporated in the vast majority of bilateral tax treaties currently in force. Exclusive residence state taxation of shipping profits is problematic when the size of mercantile fleets and shipping flows between two states are of unequal size. This is often the case in relations between a developed and developing country. The latter often lack a substantial domestic mercantile fleet, but serve as an important revenue-generating port state for the fleet of the developed country. To come to a more balanced allocation of taxing rights in such a case, a source taxation alternative has been inserted in UN Model Article 8 (Alternative B). From its inception, Article 8B has been labelled impractical due to the lack of guidance on core issues, like sourcing rules and profit allocation. This gap is said to explain the low adoption rate of Article 8B in global tax treaty practice. In reality, tax treaty practice regarding Article 8B is heavily concentrated and flourishing in a handful of countries in South/South-East Asia – Bangladesh, India, Indonesia, Myanmar, Pakistan, the Philippines, Sri Lanka and Thailand. All these countries subject non-resident shipping income to tax in their domestic income tax laws. Except for India, all countries are able to exercise these domestic tax law rules in relation to shipping enterprises located in the biggest shipowner states, either because they have a treaty in place that provides for source taxation or because there is no treaty at all and thus no restriction of domestic law. None of the relevant tax treaties contain a provision that incorporates the exact wording of Article 8B of the UN Model. If other countries, like coastal countries in sub-Saharan Africa, are looking to implement source taxation of maritime shipping income in the future, they are advised to draw on the South/South-East Asian experience. Best practice can be distilled regarding sourcing rule, source tax limitation, profit attribution and method of taxation (on gross or net basis). In addition to technical guidance on tax, the South/South-East Asian experience also provides important general policy considerations countries should take into account when determining whether source taxation of maritime shipping profits is an appropriate target for their future tax treaty negotiations.
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EAEU INTEGRATION PROCESSES AND RUSSIAN FEDERATION LEGISLATION IN THE ECONOMY. DOI CODE, 2021. http://dx.doi.org/10.18411/2706-1962-2020-00001.
Full textAbstract:
Interstate integration in the modern world is actively developing, and as a result - similar processes are observed in the sphere of law. In this regard, it is clear that there is a need to reflect and identify general trends in the transformation of Russian legislation under the influence of integration processes. Given that integration processes primarily affect the economic spheres of activity, which are governed more by business legislation, it can be assumed that the greatest impact of integration processes is observed in this branch of law. This article is devoted to one of the pressing problems of business law - determining the role of integration processes (in the example of the EAEU) in improving business legislation. The article contains a brief analysis of the process of creation and development of the Eurasian Economic Union, as well as the results of monitoring the regulatory framework for the impact of the EAEU integration processes on the legislation of the Russian Federation on business activities. The article can be useful to students, graduate students and doctoral students working on business law and legal integration.
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Evaluation of the implementation of prepacked for direct sale (PPDS) allergen labelling requirements. Food Standards Agency, July 2023. http://dx.doi.org/10.46756/sci.fsa.yop916.
Full textAbstract:
The Food Standards Agency (FSA) and Food Standards Scotland (FSS) play an important role in ensuring members of the public with food hypersensitivities are protected from potentially life-threatening reactions. They work with the food industry to ensure that food labelling allows consumers with food hypersensitivities to make informed, safe choices. In December 2014, food labelling and allergen information requirements were updated. Food Business Operators (FBOs) were then required to provide allergen information for non-prepacked foods, including those prepacked for direct sale (PPDS). PPDS foods are those that are packed before being offered for sale by the same food business on the same premises or location (or from moveable or temporary premises). The law at this time allowed for allergen information for these foods to be communicated in writing or verbally. In 2016, Natasha Ednan-Laperouse died from an allergic reaction to a baguette which was PPDS. Following this, there was a campaign for the expansion of legislation to bring the labelling requirements of PPDS foods more in line with prepacked foods. Under this legislation, often known as ‘Natasha’s Law’, it has been a legal requirement since 1 October 2021 for PPDS food labels to clearly display the name of the food and a full ingredients list with the 14 regulated allergens emphasised within the list. One year after it became a legal requirement across the United Kingdom (UK), the FSA and FSS wanted to evaluate its implementation and the effect it has had on three key groups: Food Business Operators (FBOs), Local Authorities (LAs) and consumers with food hypersensitivities (FHS). This evaluation aimed to understand: Awareness of the new requirements across FHS consumers, FBOs and LAs Uptake and compliance with the new requirements The effect of PPDS legislation LA experience of supporting compliance Success factors and lessons learned from the implementation of PPDS legislation and how this could be applied in future. IFF Research were commissioned to conduct this evaluation on behalf of the FSA and FSS, taking a mixed-method approach. A quantitative survey was conducted with each of the key audiences followed by qualitative interviews between November 2022 and February 2023