scholarly journals Legal nature of the ivsc international standards

Author(s):  
T.V. Shapoval

The article is focused on legal nature of International Valuation Standards Committee (renamed to International Valuation Standards Council in 2008) and implementation of its valuation standards by states and international organizations. The paper concentrates on legal gaps regarding the application aspects of property value calculations in international law. Treaties do not provide substantial determinacy, include no instruction or the appropriate methodology on numerous calculation issues and typically set forth only basic standard of valuation such as standard of fair market value of property for the calculation of compensation. It shows that lack of standards for determining awards of compensation creates a source of uncertainty for protection in international public law. The issue discusses a framework where international valuation standards of international non-governmental organizations are given legal weight and serve as guidelines for the calculation of awards. After establishing the legal basis for an award, tribunals use their impression of valuation best practices as well as discretion to conduct the analysis. The result depends on the assumptions and philosophy of the adjudicating tribunal. It is emphasized that international arbitration practice in measures of compensation should be based on principles of fairness and reasonableness. Part of the issue is based on Directive of European Union with provisions that valuation standards of states should take into account internationally recognised valuation standards, in particular those developed by the International Valuation Standards Committee, the European Group of Valuers’ Associations or the Royal Institution of Chartered Surveyors. Member states of  European Union admitted valuation standards of international non-governmental organizations as reliable standards for the credit purposes after the financial crisis, which has shown that irresponsible behaviour by market participants can undermine the foundations of the financial system leading to potentially severe social and economic consequences.

2016 ◽  
Vol 43 (2) ◽  
pp. 59-127 ◽  
Author(s):  
Devrimi Kaya ◽  
Robert J. Kirsch ◽  
Klaus Henselmann

This paper analyzes the role of non-governmental organizations (NGOs) as intermediaries in encouraging the European Union (EU) to adopt International Accounting Standards (IAS). Our analysis begins with the 1973 founding of the International Accounting Standards Committee (IASC), and ends with 2002 when the binding EU regulation was approved. We document the many pathways of interaction between European supranational, governmental bodies and the IASC/IASB, as well as important regional NGOs, such as the Union Européenne des Experts Comptables, Économiques et Financiers (UEC), the Groupe d'Etudes des Experts Comptables de la Communauté Économique Européenne (Groupe d'Etudes), and their successor, the Fédération des Experts Comptables Européens (FEE). This study investigates, through personal interviews of key individuals involved in making the history of the organizations studied, and an extensive set of primary sources, how NGOs filled key roles in the process of harmonization of international accounting standards.


Author(s):  
Андрій Матвійчук

Сформульовано визначення поняття «міжнародна неурядова організація» (МНУО) як організоване об'єднання представників громадськості різних країн, створене відповідно до національного законодавства для досягнення цілей і завдань розвитку громадянського суспільства й міжнародних відносин, що діє відповідно до загальновизнаних принципів Уставу ООН і норм міжнародного права на території двох і більше держав і володіє консультативним статусом. З’ясовано, що видовими ознаками, які містять у собі: цілі й завдання, характер діяльності, форму організації, наявність консультативного статусу тощо визначається відмінність міжнародної НУО від інших суб'єктів міжнародних відносин. Такі родові ознаки (як от: факт об'єднання людей, наявність постійних органів управління, Статуту тощо) є загальними для всього класу (роду) організацій. Обгрунтовано, що МНУО як учасник міжнародних відносин, є суб'єктом міжнародного права, однак їх правосуб'єктність має функціональний характер, тобто обмежений її консультативним статусом. Продемонстровано, що МНУО є неофіційною сполучною ланкою між національними урядами й міжнародним співтовариством, беруть активну участь у розробці міжнародних стандартів, методів, моделей і співвідносять їхню національну значимість з міжнародно-правовою. Зазначається, що у національному законодавстві України спостерігається тенденція оптимальної розробки питань, що стосуються правового статусу МНУО з огляду на міжнародні принципи й стандарти. Водночас, не можна йти шляхом повного їхнього копіювання, оскільки держава, ґрунтуючись на своєму суспільно-історичному досвіді, досвіді функціонування правової системи, на існуючих суспільних відносинах і своїх національних інтересах, сама має право визначати правовий статус МНУО. Пропонується у змінах до закону «Про неурядові організації» відобразити основну ідею, яка полягає в тому, що неурядові організації є ядром громадянського суспільства, найважливішим фактором розвитку демократичної держави й міжнародних відносин, засобом реалізації громадянами своїх прав і свобод. Matviichuk Andriy V. Activities of international nongovernmental organizations in the legislative and legal space of Ukraine The definition of the concept of "international non-governmental organization" (international NGO) as an organized association of representatives of the public of different countries, formulated in accordance with the national legislation for the achievement of the goals and objectives of the development of civil society and international relations acting in accordance with the generally recognized principles of the Charter of the United Nations and the norms of international law on the territory of two or more states and has consultative status. It was found out that the specific features that include: goals and objectives, the nature of activity, the form of organization, the presence of consultative status, etc., is determined by the distinction of the international NGO from other subjects of international relations. Such generic attributes (such as the fact of association of people, the presence of permanent bodies of government, the Statute, etc.) are common to the entire class (kind of) organizations. It is substantiated that international NGO as a participant in international relations is a subject of international law, but their legal personality is functional, that is, limited by its consultative status. It has been demonstrated that the international NGO is an informal link between national governments and the international community and is actively involved in the development of international standards, methods, models and their national relevance with international legal law. It is noted that in the national legislation of Ukraine there is a tendency for the optimal development of issues related to the legal status of the international NGO, taking into account international principles and standards. At the same time, it is impossible to go through the full copying of them, since the state, on the basis of its socio-historical experience, the experience of functioning of the legal system, in existing social relations and its national interests, has the right to determine the legal status of the Ministry of the Interior. The proposed amendments to the law "On Non-Governmental Organizations" reflect the basic idea that non-governmental organizations are the core of civil society, the most important factor in the development of a democratic state and international relations, as a means of citizens' realization of their rights and freedoms.


Author(s):  
U. Stoliarova

In the early 2010s due to the aggravation of the situation in the Middle East and North Africa, the European Union faced an unprecedented escalation of the migration problem, which put serious pressure on many EU mechanisms. The article analyzes Brussels’ response to the increase in the number of victims in the Mediterranean Sea during the migration crisis, which peaked in 2015. The adoption of new initiatives that were aimed at easing the immigration issue did not lead to the expected results. The EU struggled to cope with a rise in the number of migrants who sought to reach European shores. The real challenge for the arriving migrants was crossing the Mediterranean Sea. Amid the increase in unmanaged flows of refugees and regular shipwrecks that led to the death of many migrants, non-governmental organizations stepped out. The organization and conduct of search and rescue operations (SARs) by NGOs led to the emergence of a new type of SARs, non-state ones, since even large NGOs began to conduct such operations for the first time. The article examines the contribution of European non-governmental organizations to the provision of search and rescue operations, as well as analyzes the main problems and challenges that these NGOs faced while implementing such activities from 2014 to 2020. It is concluded that European non-governmental organizations have saved tens of thousands of lives of migrants and refugees, thus becoming an important element in the EU’s migration crisis settlement. At the same time, they faced a number of problems and challenges, including criticism from some EU member states, which considered the activities of NGOs as a pull-factor for new migrants.


2018 ◽  
Vol 8 (1) ◽  
pp. 1-7
Author(s):  
Alexander Burgin

Implementation gaps of European Union (EU) environmental policy are explained, inter alia, by shortcomings in knowledge, a lack of administrative capacities and weak enforcement practices. However, this article presents evidence that the scope conditions have improved, based on document analysis and semi-structured interviews with actors involved in the implementation process. Four main factors are considered. First, the Commission’s monitoring capacities benefit from an improved access to data sources other than those provided by the member states, and from a reduced legislative agenda, allowing for a more intense focus on implementation. Second, subnational actors have improved their implementation capacity through knowledge transfers and strategic planning, facilitated by improved statistical data. Third, inspection networks benefitted from technical advances, such as the access to satellite images, presenting new opportunities for the detection of environmental crimes, and new software programs facilitating risk-based inspections. Finally, citizens’ and non-governmental organizations’ improved access to justice in environmental matters contributes to a stricter enforcement of EU law.   Keywords: networks; European Union; software programs


Childhood ◽  
2019 ◽  
Vol 26 (3) ◽  
pp. 386-406
Author(s):  
Johanna von Bahr

This article offers the first quantitative analysis of European Union external strategies for children’s rights. Drawing on original data, it finds that European Union diplomatic pressure and economic aid have increased over time but that the European Union still lacks independent policy positions on children’s rights. European Union strategies target states to different degrees and international non-governmental organizations are favoured over domestic organizations. Findings suggest that the European Union is becoming a more significant actor of child rights governance, underscoring the value of a comparative approach.


2021 ◽  
Vol 2021 (5) ◽  
pp. 78-90
Author(s):  
Stanislav SOKUR ◽  

The article examines current developments of lobbying institutionalization on the state level in European countries from 2014 to 2021, in particular, the definitions of lobbying and lobbyists, their goals, the availability of lobbying registers and the available ways for lobbying by economic stakeholders. Recent legislation on lobbying of Belgium, France, Germany, Ireland, Italy, Lithuania and the United Kingdom is analyzed. The dynamics of the adoption of laws on lobbying in European countries in recent years is demonstrated, given the specifics of the legal regimes of these countries. The article also shows examples of lobbying by economic stakeholders and lobbyists' reporting in accordance with the current legislation of the countries concerned. It has been proven that today the field of lobbying is on the rise, since in the last seven years eight countries in Europe have adopted laws regulating lobbying. Thus, the total growth of countries adopted lobbying regulation by European OECD member-states for the period of last 7 years constituted 67% of overall lobbying regulation by OECD member-states for the previous 75 years. These impressive numbers are expected to increase in the coming years, and it is very important that such lobbying rules to be adopted in accordance with international standards for lobbying regulation. The article also shows practical cases of lobbying and demonstrates that the range of lobbying targets in the modern world is incredibly wide. International organizations such as the United Nations, the Red Cross, Doctors Without Borders, etc. influences transparently policy-making in European countries. Regulation of lobbying legislation allows to influence decision-making to both non-governmental organizations and representatives of the private sector. Thus, there is an articulation and aggregation of interests in societies, which improves the quality of decisions made by public authorities.


2021 ◽  
Vol 13 (12) ◽  
pp. 6561
Author(s):  
Nicola Raimo ◽  
Angela Rella ◽  
Filippo Vitolla ◽  
María-Inés Sánchez-Vicente ◽  
Isabel-María García-Sánchez

The COVID-19 pandemic has had serious health, social and economic consequences. In this difficult context, companies are called upon to implement corporate social responsibility (CSR) activities to support society and the weakest individuals. This study examines how Spanish companies have supported society and vulnerable individuals through partnerships with non-governmental organizations (NGOs). In this regard, a multiple case study analysis based on 14 companies listed on the Madrid Stock Exchange that have created collaborations with different NGOs was conducted. The results show that these partnerships are mainly aimed at providing food, health, social and technological support to society and vulnerable individuals. To the best of our knowledge, this is the first study that examines the support provided by companies to society during the COVID-19 pandemic in the European context.


2019 ◽  
Vol 31 (5) ◽  
pp. 1593-1598
Author(s):  
Vedat Bajrami

In the last thirty years of pedagogical practice, particular attention has been paid to the inclusion of children with special education needs, multi-lingual children in multi-cultural environments and children living in poverty. Nowadays, inclusive education is a subject and a requirement of all European institutions in the EU and the Council of Europe, many families, experts, non-governmental organizations and individuals.The research sample consists of 8 countries from Europe and Kosovo. The condition for the research countries to be included in the sample is based on the population number not being larger than 8 million. Because of the relevance of the comparative analysis, two older state members of the European Union were chosen (Austria, the Flemish and the French region of Belgium), two members of the European Union (Cyprus, Estonia, Latvia and Slovenia), two Scandinavian countries (Finland and Norway) and Kosovo. Kosovo has received the status of a potential candidate for European Union membership.


2021 ◽  
Author(s):  
Emil Kruk

The article is of a scientific research nature, and its main aim is to discuss selected problems regarding the operation of animal shelters by NGOs. It is worth noting at this point that the study is focused on the presentation of practical aspects of the issue. The research has been aimed primarily at resolving doubts about whether or not NGOs are required to obtain a permit to run a shelter for homeless animals and doubts regarding the legal nature of ‘agreements’ on the operation of animal shelters, concluded by NGOs with competent local government bodies. The findings made in this respect are complemented by comments on the recently proposed amendments to the Act of 21 August 1997 on the protection of animals, which provided for subjective restrictions involving the narrowing of the circle of entities authorized to run shelters for homeless animals and introduced requirements to be met by natural persons involved in running the shelters.


Author(s):  
Daniela Dvořáková ◽  
Michal Petrůj

Lobbying has become an inseparable companion of the decision-making process and firms but also other social actors (non-governmental organizations, individuals, private and civil sector) are forced to reflect this fact, if they want to promote their interests effectively and if they want to avoid regulation that would harm their interests. The paper analyses the regulation of lobbying in European institutions and focuses on two major institutions which are under pressure of the lobbyists, the European Commission and the European Parliament. The paper discusses and presents the both ways of regulation which occur in the European institutions- the concept of self-regulation and the binding Code of Conduct under the Rules of Procedure in the European Parliament.The paper contains also possible economic consequences of lobbying based on the Public Sector Economics perspective and the methodology of the principal-agent relationship.


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