mandatory
1471 resultados para mandatory
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Comparabilidade dos relatórios financeiros e informatividade dos preços das ações no Brasil
La información revelada de una compañía es más útil si se puede comparar con información similar de otras compañías, ya que la comparabilidad de la información financiera ayuda a moldear las expectativas del mercado, expandiendo y mejorando la previsibilidad de los inversores. Por lo tanto, el objetivo del estudio fue investigar el impacto de la comparabilidad de los informes financieros sobre la
... 67-92, 1968. https://doi.org/ 10.2307/2490070 ... BROCHET, F.; JAGOLINZER, A. D.; RIEDL, E. J. Mandatory IFRS adoption and financial statement comparability. Contemporary Accounting Research , v. 30, n. 4, p. 1373-1400, 2013 ... -
Access to justice (SDG 16): the role of the hague conventions on private international law
Sustainable Development Goal 16 of the UN Agenda 2030 includes an appeal to "provide access to justice for all". This call is not limited to domestic access to justice. In our interconnected world, where people and companies must navigate an increasingly complex variety of legal systems, providing transnational access to justice is a growing challenge. This requires international cooperation...
... Moreover, the Convention removes another important procedural obstacle to foreigners, namely the mandatory deposit of a sum of money as a security for costs of proceedings, which they otherwise may have to pay before starting such proceedings. As a ... -
Illegal receipt of a credit: formal legal analysis, qualification and judical practice
The aim of this article was to identify legislative and law enforcement problems, to formulate scientifically sound legal positions regarding the doctrinal interpretation of the criminal legislation of the Russian Federation and to improve practical application through a comprehensive legal study of the corpus delicti associated with the illegally receipt of a credit or a credit fraud. The...
... During the contract period, alcohol was sold outside the region ... A mandatory element of the subject of the crime in question is the receipt of these funds precisely during the lending, that is, due to the provision or a ... -
Investigation and Seizure of Electronic Media in the Production of Investigative Actions
[Purpose] This article is devoted to the study of the problem of authorization of the removal of electronic media according to Russian Criminal Procedure Code. [Methodology] The methodological basis of this study is a set of methods of scientific knowledge, among which the main place is taken by the methods of historicism, consistency, analysis and comparative law. The authors’ position is based...
... Part 2 of Article 164.1 of the Code of Criminal Procedure contains the provisions of the law on the mandatory participation of a specialist in the seizure of electronic media. Electronic data carriers are seized in the course of investigative actions with the ... -
MP 685 contraria diversas recomendações do Plano de Ação BEPS
Henry Lummertz: MP 685 contraria recomendações do Plano de Ação BEPS
... ] Salvo menção expressa, as referências feitas aos posicionamentos da OCDE são baseadas no “Public Discussion Draft - BEPS ACTION 12: MANDATORY DISCLOSURE RULES”, de 11 de maio de 2015 (http://www.oecd.org/ctp/aggressive/discussion-draft-action-12-mandatory-disclosure-rules.pdf) ... [2] ... -
Income tax for offshores may be proposed in August
... Haddad said Wednesday.According to the expert, the idea of introducing periodic taxation, a mandatory withholding of income tax on the income of these funds should be revived. He commented that the proposal will be drafted with care so as not to harm ...
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Government dominates tax cases before Supreme Court
... Electricity holding company Eletrobras leads the pack following its legal battle with power consumers over mandatory loans, followed by Caixa Econmica Federal regarding cases involving tax immunity and social contribution ... Tax suits represent a little over 10% ...
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Government dominates tax cases before Supreme Court
... Electricity holding company Eletrobras leads the pack following its legal battle with power consumers over mandatory loans, followed by Caixa Econmica Federal regarding cases involving tax immunity and social contribution ... Tax suits represent a little over 10% ...
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Maternity, paternity and parental leave in Japan and Brazil: different systems, similar challenges
... commonly abbreviated as sankynj ), available to women for a total period of 14 weeks: six (6) optional weeks before delivery and eight (8) mandatory weeks after delivery ... Added to this system is a generous supplementary "parental leave" provision for the care of the child ( ikuji kynjgyǀ ...
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The role of banking supervision in credit risk disclosures and loan loss provisions.
... Boland, Hogan, and Johnson (2018) reinforce the importance of mandatory disclosures, as they constitute an effective and low-cost regulatory device ... Supervision also plays a fundamental role in market discipline and ...
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Digital Ruble. Assessing the Criminological Risks of the Proposed Model
[Purpose] The article deals with the prospects of introducing the digital ruble within the territory of the Russian Federation. [Methodology/Approach/Design] The methodological basis of this study is a set of methods of scientific knowledge, among which the main place is taken by the methods of historicism, consistency, analysis and comparative law. Having conducted a detailed review of global...
... Note that such a characteristic of the network as decentralization is also not mandatory for the central securities, which distinguishes them from the stablecoins (Khisamova, 2020) ... Pointing out the security and stability of ... -
Metropolis law in Brazil: metropolization and the construction of the legal regime of brazilian metropolises
The aim of this paper is to discuss the existence and purposes of a law for the metropolises in Brazil. After having presented some of the challenges of contemporary metropolis, a right to the metropolis is pointed out as a derivative of Lefebvre’s right to the city, amplified in its territorial scale, but retaining the same perspectives. Therefore, the idea of a law for the metropolises must...
... Without prejudice, however, to the rise of the Municipalities, the constitutional text maintained the mandatory adherence as a distinctive feature of metropolitan regions and other territorial units. The municipalities are still bound to adhere to the ... -
Coastal State Competences Regarding Safety of Maritime Navigation: recent trends
The erosion of the freedom of the seas regime that has been taking place especially since the end of World War II seems to be continuing more gradually and in a different manner. In order to protect the interests of the international community coinciding more or less with their own needs, the coastal states, the archipelagic states, the regional fishing organizations for the high seas and the...
... Moreover, it can be established for the purposes of adopting special mandatory measures for the prevention of pollution from vessels that are deemed necessary in light of the oceanographical and ecological conditions of the ... -
A obrigatoriedade do capital social: uma proteção efetiva aos credores?
O presente artigo debate a eficiência do capital social na proteção dos credores da companhia. Para isso, é analisada a obrigatoriedade da adoção do capital social no modelo brasileiro, explicando a razão pela qual tal sistema é adotado, bem como os custos e os problemas dele decorrentes. Assim, é feito um esmiuçamento finalístico desse instituto, de forma a pormenorizar as vantagens e os óbices...
A OBRIGATORIEDADE DO CAPITAL SOCIAL: UMA PROTEÇÃO EFETIVA AOS CREDORES? ... THE MANDATORY LEGAL CAPITAL RULE: AN EFFECTIVE ... PROTECTION TO CREDITORS? ... João Gabriel Santos 1 ... Valter Pedroso Vitelli 2 Data de Submissão: ... -
Petrobras' challenges in the development of the PreSalt reserves: is it the time for Brazil to adopt the International Energy Charter?
According to the International Energy Agency, Brazil plays a central role in meeting the world’s oil needs through to 2035, accounting for one-third of the net growth in global supply. At the centre of the country’s efforts to become one of the world’s largest oil producers is a highly complex and capital-intensive deep-water project to develop its pre-salt basin oil reserves3. The purpose of...
... In addition, Petrobras has a mandatory minimum of 30 per cent participating interest in every consortium to be awarded the PSAs 20 ... Therefore, the public biddings for the ... -
Community participation in the analysis of the environmental impact assessment as a democratic mechanism to insure social-environmental rights
This paper aims at analyzing popular participation mechanisms in environmental impact assessment as a result of the application of the democratic principle to the environmental field. It is found that, in Brazil, despite being already covered by the environmental standards in force, popular participation is limited to specific times of the environmental permitting procedure, weakening its role of
... Thereby, the effective implementation of the Democratic and Socio-Environmental Rule of Law requires the principle of the mandatory performance of the government and the democratic principle to be strengthened, counting on the participation of the society in environmental issues, ... -
Environmental reclamation as strategy for sustainability
The environmental change by the society is recurring and has been intensified since the first civilizations. However, the lack of conservationist practices has caused the emergence of degraded areas, whose recovery is fundamental for the sustainability. In this context, this paper aims at analyzing the environmental recovery as a public policy strategy supported in the Brazilian legislation. As...
... quality recovery can be understood as a condition ( sine qua non ) to get an environment ecologically balanced and, therefore, mandatory according to the Federal Constitution: ... Art. 225. Everyone has the right to the ecologically balanced environment, the ... people common ... -
The singapore convention on mediated settlement agreements: a new string to the bow of international mediation?
O presente artigo tem o propósito de apresentar uma visão geral sobre os principais pontos da Convenção de Singapura, um tratato voltado a fornecer mecanismos uniformes de cumprimento de acordos decorrentes de mediação, através dos quais os litígios comerciais internacionais são solucionados.
... , the parties may have decided voluntarily to resort to mediation instead of commencing litigation, or an attempt at mediation may have been mandatory because it was ordered either by a legal rule or by a court or an arbitral tribunal. This issue, which is debated in the European Union, where some ... -
Change of CEOs and earnings management in Brazil/Alteracoes de CEOs e o gerenciamento de resultados contabeis no Brasil.
... Ball, R., Li, X. e Shivakumar, L. (2013). Mandatory ifrs adoption, fair value accounting and accounting information in debt contracts, Fair Value Accounting and Accounting Information in Debt Contracts ...
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A adoção das normas internacionais de contabilidade e os investimentos estrangeiros no mercado brasileiro
O estudo possui abordagem quantitativa e teve como objetivo analisar os efeitos da adoção das normas internacionais de contabilidade (IFRS) na participação acionária de investidores estrangeiros em empresas brasileiras listadas na Bolsa Brasil Balcão (B3). Foram utilizados dados coletados na base de dados Economática referentes a uma amostra de 362 empresas analisadas no período entre 2005 a 2017
... of foreign investments in Brazilian companies increased after the convergence with the international accounting standards during the mandatory adoption period. Keywords: IFRS; Value-relevance; Foreign investor Resumen El estudio tiene un enfoque cuantitativo y tuvo como objetivo ... -
Constitutional Law around the globe: judicial review in the United States and the 'writ of certiorari
Este artigo, analisando o “writ of certiorari” no Direito Constitucional dos Estados Unidos, é o segundo da série “Direito Constitucional ao Redor do Globo”. Esta parte da série tem por foco “O Controle Judicial de Constitucionalidade e Filtros de Acesso a Cortes Constitucionais e Supremas”. O primeiro trabalho, publicado no ano de 2019, tratou da Questão Prioritária de Constitucionalidade na...
... In the decades to come, there was a trend towards reducing the Courts`s mandatory" jurisdiction. The justices themselves demanded and some even lobbied in favor of greater discretionary power ... In 1925, with the passage of the \xE2" ... -
A análise do requisito de admissibilidade da repercussão geral nos recursos extraordinários pelo stf, dever de fundamentação e sua relação com o writ of certiorari norte-americano
Tomando como referência funcional no Direito Comparado o writ of certiorari do ordenamento jurídico norte-americano, o presente trabalho tem como objetivo investigar se há indícios de que tenha ocorrido violação do dever de fundamentação das decisões proferidas em plenário virtual que julgam a existência de repercussão geral nos recursos extraordinários e quais as suas implicações no Direito...
... 2015 ... À época, no entanto, não havia discricionariedade quanto à escolha dos casos que seriam julgados: vigia a mandatory jurisdiction ... Uma vez preenchidos os requisitos de admissibilidade, a Suprema Corte teria que julgar todos os casos que a ela fossem submetidos ... -
Precedentes Obrigatórios, Desenvolvimento e Segurança Jurídica
A pesquisa pretende avaliar se os precedentes e súmulas obrigatórios consubstanciam uma proposta institucional para o desenvolvimento nacional e o respeito ao Direito, com a concretização dos valores e objetivos da nossa Constituição. Para tanto, procura-se demonstrar que a segurança jurídica é um valor de um sistema jurídico orientado ao desenvolvimento e também um princípio normativo que...
... ). ISSN 1982-7636. pp. 62-82 www.redp.uerj.br ... PRECEDENTES OBRIGATÓRIOS, DESENVOLVIMENTO E SEGURANÇA JURÍDICA 1 ... MANDATORY PRECEDENTS, DEVELOPMENT AND LEGAL CERTAINTY ... Claudia Maria Barbosa ... Pós-Doutora pela York University, Toronto, Canadá. Doutora e Mestre ... -
O Direito Internacional sob governos de extrema direita: uma comparação entre as administrações de Donald Trump e Bolsonaro
Na última década, candidatos e partidos de extrema direita têm ganhado espaço em países do mundo inteiro. Nesse contexto, a eleição de Donald Trump para presidente do ainda mais poderoso país do mundo foi um marco. Mais recentemente, no Brasil, a eleição de Bolsonaro confirmou essa tendência. Nesse cenário, uma das áreas que se encontra em constante perigo é a do direito internacional. Por isso,...
... two elements: an established and consistent State practice; and opinion juris , which is the State’s belief that the practice is mandatory. Universal international customs are biding for every state and, therefore, cannot be excluded or denounced by a country like a treaty can ... -
Congress overturns Lula’s veto on payroll tax relief
... The government argues that the bill violates the Constitution as it lacks a fiscal impact estimate, which is mandatory for creating benefits. However, constitutional lawyers and tax experts consulted by Valor challenge this view, arguing that the approved text merely ...