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    Wyświetlanie 1-6 z 6
    Tytuł:
    Ethical threats and safeguards. The case of statutory auditors in the Gdansk region
    Autorzy:
    Kotyla, Cyryl
    Hyży, Maciej
    Powiązania:
    https://bibliotekanauki.pl/articles/1917400.pdf
    Data publikacji:
    2021-06-21
    Wydawca:
    Stowarzyszenie Księgowych w Polsce
    Tematy:
    auditors’ ethics
    safeguards
    public interest
    independence
    impartiality
    Opis:
    Purpose: The purpose of this study is to identify ethical threats faced by Polish statutory auditors in their professional work and the methods of counteracting these threats, i.e., safeguards ensuring compliance with ethical principles of statutory auditors. Methodology/Approach: Survey research was conducted among 45 statutory auditors from the Regional Branch of the Polish Chamber of Statutory Auditors in Gdansk with the aim of identifying the types of ethical threats and safeguards in the practice of Polish statutory auditors. Findings: Based on the research, it was found that among all types of ethical threats indicated in the survey, statutory auditors indicated the risk of familiarity as the type with which they most often deal. The risk of intimidation was ranked second on the list of threats. When it comes to safeguards used by the audited auditors, they primarily indicated two types, i.e., principles and procedures that enable the identification of interest and business relationship between the firm, the personnel and the client, as well as rotating senior assurance team personnel. Originality/Value: Our study fills the gap in the Polish literature in the field of research on the types of ethical threats in the work of statutory auditors and the safeguards they use. We have audited the occurrence of individual types of ethical threats and assessed which of them appear most often in the practice of statutory auditors, threatening the ethical attitudes of statutory auditors. Our study also enriches the literature by presenting the types of security used by Polish statutory auditors to comply with ethical principles
    Źródło:
    Zeszyty Teoretyczne Rachunkowości; 2021, 45(2); 121-144
    1641-4381
    2391-677X
    Pojawia się w:
    Zeszyty Teoretyczne Rachunkowości
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Synthesis and Evaluation Analysis of the Indicator Information in Nuclear Safeguards Applications by Computing With Words
    Autorzy:
    Liu, J.
    Ruan, D.
    Carchon, R.
    Powiązania:
    https://bibliotekanauki.pl/articles/908042.pdf
    Data publikacji:
    2002
    Wydawca:
    Uniwersytet Zielonogórski. Oficyna Wydawnicza
    Tematy:
    fizyka
    safeguards
    computing with words
    decision-making
    physical model
    Opis:
    This paper aims at the handling and treatment of nuclear safeguard relevant information by using a linguistic assessment approach. This is based on a hierarchical analysis of a State's nuclear activities in a multi-layer structure of the evaluation model. After a hierarchical analysis of the State's nuclear activities on the basis of the IAEA Physical Model, the addressed objective is divided into several less complex levels. The overall evaluation can be obtained step by step from those lower levels. Special emphasis is put on the synthesis and evaluation analysis of the Physical Model indicator information. Accordingly, the aggregation process with the consideration of the different kinds of qualitative criteria is in focus. Especially, the symbolic approach is considered by the direct computation on linguistic values instead of the approximation approach using the associated membership function. In this framework, several kinds of ordinal linguistic aggregation operators are presented and analyzed. The application of these linguistic aggregation operators to the combination of the Physical Model indicator information is provided. An example is given to support and clarify the mathematical formalism.
    Źródło:
    International Journal of Applied Mathematics and Computer Science; 2002, 12, 3; 449-462
    1641-876X
    2083-8492
    Pojawia się w:
    International Journal of Applied Mathematics and Computer Science
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Nuclear and radiation safety and security
    Autorzy:
    Niewodniczański, J.
    Powiązania:
    https://bibliotekanauki.pl/articles/146522.pdf
    Data publikacji:
    2008
    Wydawca:
    Instytut Chemii i Techniki Jądrowej
    Tematy:
    nuclear safety
    nuclear security
    radiation protection
    safety
    security culture
    safeguards
    Opis:
    All applications of nuclear materials as well as of any sources of ionizing radiation are accompanied by a risk of radioactive contamination of the environment or unnecessary overexposure of workers and the general public. Such an incident may result from malfunctioning of devices (radiation sources, shields, monitoring systems etc.) or a diversion from accepted procedures; it may be also intentional (sabotage or terrorist actions). All such incidents may be harmful for the victims, but they also may ruin the image of a given technology, irrespectively of the country or institution where it has occurred. Safe, secure, peaceful and efficient use of nuclear energy as well as of any source of ionizing radiation requires sustainable tools, including infrastructure that provides legal, regulatory, technological, human and industrial support for that programme. Therefore, the measures assuring radiation and nuclear safety and security, including physical protection of nuclear materials and radioactive sources, originate from internationally established and controlled principles on which obligatory national regulations are based. Evolution of technologies and changes of global or regional political situation may lead to new threats which creates a need to introduce new legal and institutional instruments, both national and international. Poland seems to be well situated in the present nuclear and radiation safety and security system.
    Źródło:
    Nukleonika; 2008, 53, suppl. 2; 5-10
    0029-5922
    1508-5791
    Pojawia się w:
    Nukleonika
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Harmonization of the Ukrainian Legislation with the Legislation of the European Union with Regard to Trade Defence
    Autorzy:
    Iuliia, Lokshyna,
    Powiązania:
    https://bibliotekanauki.pl/articles/902382.pdf
    Data publikacji:
    2020-03-08
    Wydawca:
    Uniwersytet Warszawski. Wydawnictwa Uniwersytetu Warszawskiego
    Tematy:
    harmonization
    trade defence
    antidumping measures
    countervailing measures
    safeguards
    European Union
    Ukraine
    harmonizacja
    obrona handlu
    środki antydumpingowe
    środki antysubsydyjne
    gwarancje
    Unia Europejska
    Ukraina
    Opis:
    The issue of the necessity of approximation, adaptation or harmonization of the Ukrainian legislation with the EU legislation has been tackled by a number of scholars in Ukraine. A number of normative documents also paid considerable attention to this issue in general. However, there is still an issue of defining the most suitable term which would better purpose bringing legislation into conformity with the requirements of the EU. According to some scholars the notion “harmonization” could better reflect this process. This view is also shared by the author of this article. The article also discusses the importance and the need to pass new draft laws in the field of trade defence in Ukraine, in particular, regarding anti-dumping, countervailing measures and safeguards. Since some of the new articles correspond to similar provisions in the EU directives, this is viewed as an important step to harmonize the Ukrainian legislation with the legislation of the European Union in this sphere.
    Źródło:
    Studia Iuridica; 2019, 82; 174-188
    0137-4346
    Pojawia się w:
    Studia Iuridica
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    What Do Limitation Periods for Sanctions in Antitrust Matters Really Limit?
    Autorzy:
    Blažo, Ondrej
    Powiązania:
    https://bibliotekanauki.pl/articles/530322.pdf
    Data publikacji:
    2011-11-30
    Wydawca:
    Uniwersytet Warszawski. Wydawnictwo Naukowe Wydziału Zarządzania
    Tematy:
    competition law
    antitrust procedure
    sanctions
    administrative responsibility
    Slovakia
    EU law
    limitation period
    criminal law
    private enforcement
    legal certainty
    safeguards
    powers of competition authority
    European Commission
    Opis:
    Limitation periods represent a legal safeguard for a person who has once broken the law in order not to be put at risk of sanctions and other legal liabilities for an indefinite amount of time. By contrast, public interest can sometimes require that a person who has committed a serious breach of law cannot benefit from limitation periods and that it is necessary to declare that the law had indeed been infringed and that legal liability shall be expected irrespective of the passage of time. This article aims to answer the question whether limitation periods for sanctions attached to competition restricting practices by Slovak competition law also limit the powers of its competition authority to declare the illegality of illicit behaviour or to prohibit it. Although this question can arise, and has done so already, as a defence in antitrust proceedings, as well as the fact that an answer to this question can potentially, as well as actually, affect rights of undertakings which have broken competition rules, Slovak jurisprudence cannot be seen as explicit in answering this question.
    Les délais de prescription représentent une garantie juridique pour éviter que celui qui a violé la loi soit pour toujours exposé à la contrainte d’une sanction ou d’un autre type de responsabilté juridique. Toutefois, dans certains cas, il est dans l’intérêt public que la personne qui a gravement enfreint la loi ne puisse pas bénéficier du délai de prescription et qu’il soit possible de constater la violation du droit et d’engager la responsabilité juridique. Le présent article essaie de répondre à la question fondamentale, celle de savoir si les délais de prescription prévus, dans le droit slovaque actuel, pour infliger des sanctions pour accords limitant la concurrence ou pour abus de position dominante sont, également, en situation de limiter la compétence de l’autorité slovaque de la concurrence de constater l’illégalité d’une démarche d’une entreprise ou sa compétence d’interdire une telle démarche. Même si cette question peut être posée, ou a déjà été posée, en défense contre les démarches anti-cartel et la réponse à la question peut, potentiellement mais aussi réellement, avoir une influence sur les droits de l’entreprise qui a violé les règles de concurrence, la jurisprudence slovaque donne une réponse claire à cette question.
    Źródło:
    Yearbook of Antitrust and Regulatory Studies; 2012, 5(7); 79-103
    1689-9024
    2545-0115
    Pojawia się w:
    Yearbook of Antitrust and Regulatory Studies
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Directive (EU) 2019/1 as Another Brick into Empowerment of Slovak Market Regulator
    Autorzy:
    Kováčiková, Hana
    Powiązania:
    https://bibliotekanauki.pl/articles/2159130.pdf
    Data publikacji:
    2019-12-12
    Wydawca:
    Uniwersytet Warszawski. Wydawnictwo Naukowe Wydziału Zarządzania
    Tematy:
    competition law
    Antimonopoly Office
    safeguards
    principle of good
    administration
    right to the defence
    right to be heard
    right to access the file
    conflict of interest
    effectivity
    enforcement
    avoidance of responsibility
    Opis:
    The paper analyses the legal challenges brought to the Slovak competition law by Directive (EU) 2019/1 of the European Parliament and of the Council of 11 December 2018 to empower the competition authorities of the Member States to be more effective enforcers and to ensure the proper functioning of the internal market. The author selected particular issues from Slovak competition law and compares the state-of-the-art national situation with corresponding parts of this harmonising act. In the paper, specific attention will be given to compliance with safeguards, to the regulation of conflict of interest, to the examination of the effectiveness of enforcement, and to the possibilities of undertakings to avoid their responsibility for the breach of competition law. As the Member States have time for the transposition until 4 February 2021, this paper may initiate the debate on what to improve in Slovak legislation to achieve the goals set in this Directive.
    L’article analyse les défis juridiques qui ont été soumis au droit slovaque de la concurrence par la directive (UE) 1/2019 afin d’habiliter les autorités de concurrence des États membres à mieux faire respecter les règles et à assurer le bon fonctionnement du marché intérieur. L’auteur a choisi des questions particulières du droit slovaque de la concurrence et il compare la situation nationale actuelle avec les éléments correspondants de la présente loi d’harmonisation. Dans cet article, une attention particulière est accordée au respect des garanties, à la réglementation des conflits d’intérêts, à l’examen de l’efficacité de l’application et à la possibilité pour les entreprises d’éviter leur responsabilité en cas de violation du droit de la concurrence. Du fait que les États membres ont jusqu’au 4 février 2021 pour transposer la directive, le présent article peut lancer le débat sur les améliorations à apporter à la legislation slovaque pour concrétiser les objectifs fixés dans cette directive.
    Źródło:
    Yearbook of Antitrust and Regulatory Studies; 2019, 12, 20; 149-172
    1689-9024
    2545-0115
    Pojawia się w:
    Yearbook of Antitrust and Regulatory Studies
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
      Wyświetlanie 1-6 z 6

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