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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:
The System of Justice: European Safeguards
Autorzy:
Hanna, Machińska,
Powiązania:
https://bibliotekanauki.pl/articles/903072.pdf
Data publikacji:
2019-05-04
Wydawca:
Uniwersytet Warszawski. Wydawnictwa Uniwersytetu Warszawskiego
Tematy:
independence of judiciary
preservation of the rule of law
European safeguards of the system of justice
respect for human rights
niezależność wymiaru sprawiedliwości
zachowanie rządów prawa
europejskie zabezpieczenie systemu wymiaru sprawiedliwości
poszanowanie rządów prawa
Opis:
The rule of law, human rights, and democracy are the three pillars of functioning of the European states. The concept of the rule of law is very deeply rooted in the idea of the European integration since 1949 when the Council of Europe was established. The rule of law is understood as: respect for the separation of powers, duty for the executive power to respect law, observance of the rule of the compliance with the law, respect for legal certainty and the principle of res iudicata, maintenance of judicial control of the executive power, exercise of the right to court ,guarantee of a fair trial and existence of an effective appeals remedy. In many countries rule of law are in danger. That is why European safeguards plays an important role.European safeguards means different instruments in form of monitoring reports of the Council of Europe institutions , opinion of the Venice Commission, fact finding missions etc. which creates a critical illustration of the situation of the member states. The EU law creates the legal procedures based on the art. 7 of the EU Treaty as well as on the art. 258 of the Treaty of the Functioning of the EU which effectively can stop rule of law backsliding in the EU countries. On the side of the member states of the EU the preliminary ruling procedure can effectively stopped the violation of the EU law and principles. European safeguards are not limited to the European institutions. The UN reports on democracy, rule of law and human rights contribute fundamentally to the proper implementation of these principles. In order to respect fully the rule of law, democracy and human rights a closer cooperation and a better coherence is needed. The way how the violation of the rule of law, democracy and human rights were limited in Poland shows the importance and effectiveness of the European the European safeguards.
Źródło:
Studia Iuridica; 2019, 79; 107-116
0137-4346
Pojawia się w:
Studia Iuridica
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Private Enforcement and Opt-out System Risks, Rewards and Legal Safeguards
Autorzy:
Ramos, Maria Elisabete
Powiązania:
https://bibliotekanauki.pl/articles/530274.pdf
Data publikacji:
2018-12-30
Wydawca:
Uniwersytet Warszawski. Wydawnictwo Naukowe Wydziału Zarządzania
Tematy:
competition law
private enforcement
collective redress
opt-out system
Opis:
The EU Antitrust Damages Actions Directive does not include provisions for collective redress. Each EU member state is free to provide national regulation on this matter. The Portuguese legal system provided regulation on actio popularis since 1995. The ‘rational apathy’ of individual consumers may lead to non-reparation of damage and be of significant benefit for the company that is in breach of the law. The opt-out models solve the crucial economic problem caused by a large number of consumers or clients who have suffered a small loss because of competition law infringements. Under those circumstances, it is rational to be apathetic, because it can be foreseen that the cost of filing for compensatory damages will exceed the recovery obtained from the defendant. Such rational apathy of the parties injured by competition law infringements favours the wrongfully acting companies by not extracting their illegal gains from them. By not requiring the active consent of each of the claimants, the opt-out model is able to override rational apathy of consumers.
La Directive 2014/104/UE du Parlement Européen et du Conseil du 26 Novembre 2014 relative à certaines règles régissant les actions en dommages et intérêts en droit national pour les infractions aux dispositions du droit de la concurrence des États membres et de l’Union européenne n’offre pas des normes sur l’action collective. Chaque État-membre est libre d’adopter ses normes sur ce sujet. L’ordre juridique portugais prévoit des normes sur l’actio popularis, depuis 1995. L’apathie rationnelle de chaque consommateur peut déclencher la non réparation des dommages causés par l’infraction des normes de concurrence. Cet effet signifie un bénéfice pour les entreprises qui violent le droit de la concurrence.Le system opt-out donne la solution pour le problème causé pour des nombreux consommateurs qui souffrent des modestes dommages causés par des violations du droit de la concurrence. En ces situations, il est rationnel ne pas réagir, parce que les couts sont supérieurs aux bénéfices. Cette apathie rationnelle favorise les entreprises qui violent le droit de la concurrence. Le system opt-out est capable de surmonter les effets de l’apathie rationnel .
Źródło:
Yearbook of Antitrust and Regulatory Studies; 2018, 11(18); 85-114
1689-9024
2545-0115
Pojawia się w:
Yearbook of Antitrust and Regulatory Studies
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Competence of Common Courts in Poland in Competition Matters
Autorzy:
Stawicki, Aleksander
Powiązania:
https://bibliotekanauki.pl/articles/530071.pdf
Data publikacji:
2012-03-30
Wydawca:
Uniwersytet Warszawski. Wydawnictwo Naukowe Wydziału Zarządzania
Tematy:
antitrust proceedings
competition
judicial review
National Competition Authority
fines
due course of law
procedural safeguards
procedural infringements
Opis:
The main aim of this article is to present current judicial practice, concerning hearing cases stemming from appeals of Polish Competition Authority decisions. The relevant court tends to review the cases only on merits, omitting to address procedural infringements, clearly stated by the parties in appeals. In author’s opinion this common practice does not have a legal leg to stand on. Author analyses relevant laws and precedents pointing out, that full review of the decision is Court’s duty, which could not be neglected. Furthermore, according to ECHR rulings procedural guaranties should be assured on high level, especially in matters, where quasi-criminal fines are concerned. As a legal practitioner Author perceives possible crippling effect on effectiveness, assuming that the Court would have to review all steps of the proceedings before Competition Authority. So in conclusion Author proposes a compromise solution asserting, that the Court should at least address all procedural infringement counts stated in appeal.
Cet article vise essentiellement à présenter la pratique judiciaire actuelle pour ce qui est de connaître les affaires résultant d’un recours contre les décisions de l’autorité polonaise de concurrence. Le juge compétent pour ces affaires fait preuve d’une tendance à en connaître exclusivement le fond sans considérer les violations de procédure soulevées expressément dans les recours des parties. L’auteur est d’avis que cette pratique juridictionnelle est dépourvue de fondements juridiques. Il analyse les textes appropriés et l’acquis de la jurisprudence pour montrer qu’un contrôle complet de la décision est une obligation du juge, qui ne saurait être négligée. En plus de cela, conformément à la jurisprudence de la Cour européenne des droits de l’homme, un niveau élevé de garanties procédurales doit être assuré, notamment dans les affaires susceptibles de sanctions quasi-pénales. L’auteur, qui est un praticien, y voit le risque potentiel de compromettre l’efficience de la procédure, en admettant que le juge soit amené à contrôler toutes les étapes de la procédure avant l’autorité de concurrence. Pour conclure, l’auteur propose une solution de compromis qui admettrait que le juge devrait au moins se prononcer sur les exceptions procédurales soulevées dans le recours.
Źródło:
Yearbook of Antitrust and Regulatory Studies; 2012, 5(6); 57-71
1689-9024
2545-0115
Pojawia się w:
Yearbook of Antitrust and Regulatory Studies
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Consumer protection and safeguards: proper information on the geographical origin of ingredients. The case of olive oils
Tutela e salvaguardia del consumatore: una corretta informazione sulla provenienza geografica degli ingredienti. Il caso dell’olio d’oliva
Autorzy:
Martínez Gutiérrez, Ángel
Vázquez Ruano, Trinidad
Powiązania:
https://bibliotekanauki.pl/articles/2040668.pdf
Data publikacji:
2021-12-30
Wydawca:
Uniwersytet im. Adama Mickiewicza w Poznaniu
Tematy:
indicazioni geografiche qualificate
tutela del consumatore
salvaguardia del consumatore
olio d’oliva
qualified geographic names
consumer protection
consumer safeguards
olive oils
kwalifikowane oznaczenia geograficzne
ochrona konsumentów
bezpieczeństwo konsumentów
oliwa z oliwek
Opis:
Since the nineties of the previous century, qualified geographic names have been covered by a harmonised EU-wide protection system whose main feature is the recognition of exclusive rights. Such rights are generally parallel to those deriving from the registration of a brand. Accordingly, they are not solely protected by the measures provided in the rules on unfair competition but also by a EU protection system based on granting the group of traders that had sought and obtained recognition of the protected designation of origin or geographical indication a monopoly over the use of a given geographic name and the possibility to seek remedy against any unlawful use of it. In this sense, the information provided generally benefits the market as well as merchants and consumers.
Fin dagli anni novanta del secolo scorso, le indicazioni geografiche qualificate sono incluse in un sistema di protezione armonizzato a livello di UE, la cui caratteristica principale è il riconoscimento dei diritti esclusivi. Tali diritti sono generalmente equivalenti (analoghi) alla registrazione di un marchio. Pertanto, esse sono tutelate non solo dalle misure previste dalla disciplina sulla concorrenza sleale, ma anche da un sistema di tutela comunitario che concede a un raggruppamento di operatori economici, che avevano chiesto e ottenuto la denominazione di origine protetta o l’indicazione geografica protetta, un monopolio per una determinata indicazione geografica e la possibilità di porre rimedio a qualsiasi uso illecito della stessa. In questo senso, le informazioni fornite vanno generalmente a vantaggio del mercato, dei commercianti e dei consumatori.
Od lat 90. ubiegłego wieku kwalifikowane oznaczenia geograficzne objęte są zharmonizowanym systemem ochrony obowiązującym w całej Unii Europejskiej. Główną cechą tego systemu jest uznawanie praw wyłącznych. Prawa te są zasadniczo równorzędne tym, które wynikają z rejestracji marki. Tym samym nie są one chronione wyłącznie środkami przewidzianymi w regulacjach dotyczących nieuczciwej konkurencji, ale podlegają również unijnemu systemowi ochrony polegającemu na przyznaniu grupie przedsiębiorców, którzy ubiegali się o uznanie chronionej nazwy pochodzenia lub chronionego oznaczenia geograficznego i je uzyskali, wyłączności na stosowanie danego oznaczenia geograficznego oraz możliwości podjęcia środków zaradczych w przypadku jego bezprawnego użycia. W tym sensie dostarczane informacje są ogólnie korzystne dla rynku, jak również dla handlowców i konsumentów.
Źródło:
Przegląd Prawa Rolnego; 2021, 2(29); 313-329
1897-7626
2719-7026
Pojawia się w:
Przegląd Prawa Rolnego
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
New challenges of the IFAC International Code of Ethics. The case of the Republic of North Macedonia
Autorzy:
Malchev, Bojan
Bozhinovska-Lazarevska, Zorica
Powiązania:
https://bibliotekanauki.pl/articles/1917404.pdf
Data publikacji:
2021-06-21
Wydawca:
Stowarzyszenie Księgowych w Polsce
Tematy:
Code of Ethics
International Federation of Accountants
Principles of Ethical Behavior
Threats to Fundamental Principles
Safeguards
Opis:
Purpose: The main purpose of the paper is to provide empirical evidence on certified auditors’ perceptions in the Republic of North Macedonia (RNM) about the new IFAC International Code of Ethics for Professional Accountants. Methodology/approach: A survey was conducted by distributing a questionnaire to the certified auditors in RNM, and the answers were then analyzed. Findings: The results indicate that the observance of the Code of Ethics affects the quality of audit engagements in domestic practice. The majority of practitioners believe that the fundamental principles are sufficiently clearly elaborated and can provide an appropriate basis for ethical conduct. The principle of objectivity is most exposed to threats, while the most common threat is familiarity. Safeguards created by the profession, the law, and regulations are more effective in addressing threats. Finally, practitioners agree that the innovations brought by the new Code of Ethics represent a significant benefit to the auditors’ mission to preserve and strengthen their independence. Research implications/limitations: The research provides empirical evidence of ethical behavior in domestic audit practice, but no similar research has been done before to make a comparative analysis. Originality/value: This research is the first of this type in RNM and fills the research gap in the field of ethical behavior in the domestic audit practice.
Źródło:
Zeszyty Teoretyczne Rachunkowości; 2021, 45(2); 145-160
1641-4381
2391-677X
Pojawia się w:
Zeszyty Teoretyczne Rachunkowości
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Badania nieniszczące - weryfikacja materiałów jądrowych
Non destructive Analysis – verification of Nuclear Materials
Autorzy:
Rzymkowski, Krzysztof
Powiązania:
https://bibliotekanauki.pl/articles/214674.pdf
Data publikacji:
2020
Wydawca:
Instytut Chemii i Techniki Jądrowej
Tematy:
badania nieniszczące
pomiar promieniowania gamma
analizator wielokanałowy
wypalone paliwo
system zabezpieczeń MAEA
non destructive analysis
gamma ray measurement
multichannel analyser
irradiated fuel
IAEA safeguards
Opis:
W opracowaniu przedstawiono systemy pomiarowe stosowane do weryfikacji materiałów jądrowych w systemie zabezpieczeń.
The study presents measuring systems used for verification of nuclear materials in the Safeguards.
Źródło:
Postępy Techniki Jądrowej; 2020, 1; 21-30
0551-6846
Pojawia się w:
Postępy Techniki Jądrowej
Dostawca treści:
Biblioteka Nauki
Artykuł
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