Academic literature on the topic 'No-par-value shares'

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Journal articles on the topic "No-par-value shares"

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de Tarso Domingues, Paulo. "No Par Value Shares in the Portuguese Legal System." European Business Organization Law Review 13, no. 1 (2012): 125–40. http://dx.doi.org/10.1017/s1566752912000067.

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崔完鎭. "A Legal Study on the No-par Value Share System." HUFS Law Review ll, no. 29 (2008): 281–303. http://dx.doi.org/10.17257/hufslr.2008..29.281.

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Nazarova, Iryna. "The essence of equity capital and its structuring for accounting needs." Herald of Ternopil National Economic University, no. 3(85) (August 8, 2017): 117–26. http://dx.doi.org/10.35774/visnyk2017.03.117.

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The paper considers various interpretations of the essence of equity capital. The concept of equity capital is viewed from the perspective of property as a venture capital, i. e. business property, which does not guarantee profits and dividends, and for which there is no clear schedule of returning funds to investors and shareholders. The most common equity capital components in national and foreign practice are examined and compared. It is pointed out that the equity components mainly used in Ukraine are defined by the National Accounting Standards. Alternatively, the structure of equity capi
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Terhorst, Pieter, and Hilal Erkuş-Öztürk. "Urban tourism and spatial segmentation in the field of restaurants: the case of Amsterdam." International Journal of Culture, Tourism and Hospitality Research 9, no. 2 (2015): 85–102. http://dx.doi.org/10.1108/ijcthr-09-2014-0074.

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Purpose – This paper aims to show that the field of restaurants in Amsterdam, a tourist-historic city par excellence where tourism and daily life of locals are spatially intimately intertwined, is nevertheless segmented according to types of restaurants and their micro-geography (passers-by streets versus side streets and “hidden places” in the city). The kernel of the authors’ argument is that on the restaurant market, just as on markets of other cultural products, there is a lot of quality uncertainty because the standards of valuation are contested, differ between classes and lifestyle grou
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Le, Ben. "The impact of government ownership on the cost of debt and valuation of Vietnamese listed companies." Pacific Accounting Review 32, no. 2 (2020): 255–70. http://dx.doi.org/10.1108/par-07-2019-0083.

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Purpose This paper aims to examine the impact of government ownership on the cost of debt and firm valuation in listed Vietnamese companies for the period 2007 to 2016. Design/methodology/approach The authors use both the generalised methods of the moment (GMM) and the ordinary least squares (OLS) regressions to analyse a panel data spanning over the period 2007 to 2016 in the markets of Vietnam. Further, the instrumental variable is used in the paper. Findings The authors find that firms with relative higher government stockholdings or state-owned companies where the government owns 50 per ce
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Rogers, Peter, Judy Burnside-Lawry, Jelenko Dragisic, and Colleen Mills. "Collaboration and communication." Disaster Prevention and Management 25, no. 1 (2016): 75–90. http://dx.doi.org/10.1108/dpm-01-2015-0013.

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Purpose – The purpose of this paper is to provide a case study of Participatory Action Research (PAR), reporting on a collaboration, communication and disaster resilience workshop in Sydney, Australia. The goal of the workshop was to explore the challenges that organisations perceive as blockages to building community disaster resilience; and, through collaborative practitioner-led activities, identify which of those challenges could be best addressed through a deeper engagement with communication research. Design/methodology/approach – The authors link communication, collaboration and disaste
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Genard-Zielinski, A. C., C. Boissard, C. Fernandez, et al. "Variability of BVOC emissions from a Mediterranean mixed forest in southern France with a focus on <i>Quercus pubescens</i>." Atmospheric Chemistry and Physics 15, no. 1 (2015): 431–46. http://dx.doi.org/10.5194/acp-15-431-2015.

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Abstract. We aimed at quantifying biogenic volatile organic compound (BVOC) emissions in June from three Mediterranean species located at the O3HP site (southern France): Quercus pubescens, Acer monspessulanum and C. coggygria (for isoprene only). As Q. pubescens was shown to be the main BVOC emitter with isoprene representing &amp;amp;approx; 99% of the carbon emitted as BVOC, we mainly focused on this species. C. coggygria was found to be a non-isoprene emitter (no other BVOCs were investigated). To fully understand both the canopy effect on Q. pubescens isoprene emissions and the inter-indi
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Ballester Martínez, Blanca. "La forja jurisprudencial del principio de transparencia." Teoría y Realidad Constitucional, no. 28 (June 1, 2011): 381. http://dx.doi.org/10.5944/trc.28.2011.6965.

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Regulation 1049/2001 establishes and shapes the right of access to documents in the European Union. This right is limited by a series of colliding principles and rights, such as privacy of personal data, ‘ordre public’ or commercial interests. The European Court of Justice, through rulings by each one of its two Courts (the General Court and the European Court), has shaped and generally extended the scope of Regulation 1049/2001, increasing transparency in the institutions. However, there is no clear case-law trend as regards access to documents, since rulings often contradict each other and p
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Sayidah, Nur, and Ida Keriahenta Silalahi. "THE PRINCIPLE’S RULE OF NO PAR VALUE SHARES OF TRADING IN STOCK." Jurnal Dinamika Hukum 15, no. 2 (2015). http://dx.doi.org/10.20884/1.jdh.2015.15.2.398.

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Regulation of no par value shares in Indonesia is necessary because the stock market can not apply article 31 paragraph (2) of the Company Law number 40, 2007 because there is no further adjustment. This condition are known with the legal vacuum. The purpose of this article is to find the model of no par value shares regulation in Indonesia Capital Market. Further regulation of no par value shares is needed to fulfill this legal vacuum. Research method in this artikel is using normative approach. The results show that regulation of no par value share must fulfill four principles. There are (a)
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Silalahi, Ida Kariahenta, and Nur Sayidah. "KONSEP DAN MANFAAT PENGATURAN SAHAM TANPA NILAI NOMINAL DALAM PASAR MODAL INDONESIA." Jurnal Dinamika Hukum 14, no. 2 (2014). http://dx.doi.org/10.20884/1.jdh.2014.14.2.289.

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The purpose of this research is to find out the concept and benefit of regulation of no par value shares in Indonesian Capital Market. The legal issue of this research is the philosophical meaning of no par value shares as stipulated in Article 31 subsection (2) of Company Law 2007. Ontologically, regulation of no par value shares is one of alternatives to solve the crisis of capital market. Etiologically, the regulation will give the value of benefits in term of providing easiness to perform corporate action, simplification of accounting, no distinction between issued shares and outstanding s
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Dissertations / Theses on the topic "No-par-value shares"

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Teixeira, Ricardo Da Silva. "Regulating the conversion of par value shares into shares without par value : a comparison between the law of Hong Kong and South Africa." Thesis, 2014. http://hdl.handle.net/10210/11025.

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Luxová, Lucie. "Základní kapitál kapitálových společností, jeho tvorba a ochrana." Master's thesis, 2011. http://www.nusl.cz/ntk/nusl-298159.

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Legal Capital of Capital Companies, its Formation and Protection This diploma thesis deals with theoretical concepts on legal capital, its economic significance and mainly with statutory rules of legal capital formation. The attention is given to various aspects of monetary as well as non-monetary contributions to the legal capital of capital companies, inclusive of the legal capital minimum requirement, and also the issue of no par value shares is mentioned. The Czech law is based on the capital formation and maintenance doctrine. Also the European law, which influences Czech legal rules to a
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Van, der Linde Kathleen. "Aspects of the regulation of share capital and distributions to shareholders." Thesis, 2008. http://hdl.handle.net/10500/2543.

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It is in the area of the regulation of a company's share capital and distributions to shareholders that the inherent conflict between creditors and shareholders, and the fragile balance among shareholders internally, intersect. The share capital of a company underlies its corporate structure and represents not only its initial own funds from which creditors can be paid, but also the relative equity interests of the shareholders. The balance between shareholders can be disturbed by capital reorganisations through increase, reduction or variation of share capital or through disproportion
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LAI, TSUNG-YEN, and 賴宗彥. "A study of no par value share and dual class share:The case of close companies in Taiwan." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/gk6j58.

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碩士<br>國立臺北大學<br>會計學系<br>107<br>The world economy has been influenced by financial technology and information data a lot, and the map of industrial supply chain was dramatic changed ever before. Since Alpha Go, developed by Google with deep neural network learning and Big data, shocked the whole world. In the same time, some industries and start-ups have also emerged in Taiwan, benefit from those new technologies, AI(Artificial Intelligence) and Big data. As a financial industry worker, I would like to guide the star-ups to begin with a good start. From this point of view, how to help them fram
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