Human Resources Accounting Disclosure Practices (HRADP)

The objective of this paper is to determine the benefits and challenges of valuation and disclosure of human resources based on prior art. The study found low adoption rate of HR accounting, no standard method for valuation of human resource, no legal provision for the adoption of it, and disclosure of the same in the annual reports of the organization. The study recommended adopting the HRAP as there is evidence of an increase in the profitability and increase in the efficiency of the employees.

CONCEPTUAL THEORETICAL AND LEGAL FOUNDATIONS OF THE THEORY OF NATIONAL INTEREST

The analysis is based on a systematic and comprehensive theoretical and legal study of the legal provision of national interests. The study of its conceptual foundations in dialectical unity and interrelation of all aspects of this legal phenomenon is carried out. The conceptual theoretical foundations of the legal provision of national interests are defined, including the genesis, nature, concept, signs, essence and content of national interests, their classification and correlation with law, the model of legal provision of national interests is considered and characterized, including the stages of their awareness, formulation, coordination, formation and implementation by appropriate mechanisms, directions for its improvement.

What Are the Next Steps for the International Seabed Authority after the Invocation of the ‘Two-year Rule’?

In late June 2021, the Republic of Nauru invoked a legal provision known as the ‘two-year rule’ at the International Seabed Authority (ISA), which effectively obliges the Council of the ISA to complete the elaboration of the mineral exploitation regulations within the prescribed time of two years, that is, by 9 July 2023. This article provides an update on recent developments at the ISA since the invocation of the two-year rule, outlining six options that appear to be available to the ISA Council in response to the invocation of the rule.

Entities of international-legal provision of traffic safety

The article attempts to study the system of entities involved in the formation of the international-legal framework in the field of strengthening the traffic safety. In general, the relevance of the studied issues is outlined. Circumstances that indicate the need for an urgent solution to this acute social problem, which leads to the death and injury of millions of people every year in many countries were determined. The methodology of knowledge of participants of the international-legal maintenance of traffic safety and transport operation which includes a number of interrelated scientific parameters is offered. These are: the essential features of such subjects; their concepts; types; features of activity. The essential features of the considered subjects include: their legal status; form of activity; aim of activity. The separate criteria on which it is possible to carry out grouping of subjects in the considered sphere are specified. The position is defended that the most optimal basis for subjects classification of the international legal-provision of road traffic is their specialization. The basic subjects (specialized) and secondary subjects (non-specialized) in the specified sphere are distinguished. Particular attention is paid to specialized entities with international status: the United Nations, the World Health Organization, the World Bank and others. The multidirectional work of the UN as the main international institution, which is involved in the development and adoption of relevant international legal documents in the field under study, is analyzed in detail. The directions of activity of non-specialized entities, that participate in drawing the attention of the world community to the international legal regulation of certain aspects of road transport safety are identified

Prohibition on the Obligation to Disclose One’s Worldview, Religious Beliefs, or Religion in the Light of Article 53(7) of the Constitution of The Republic of Poland of April 2, 1997

The aim of this article is to present the normative content of article 53 clause 7 of the Constitution of the Republic of Poland of 2nd April 1997. The paper presents the subjective scope of the regulation, including the scope of subjects who enjoy the guarantee of the “right to silence” as well as the list of addressees of the prohibition. The analysis also presents the subjective scope of article 53 paragraph 7 of the Constitution, together with an indication of the legal problems that occur in the practice of law in the context of obligations to respect the “right to silence”. The research includes substantive and formal assessment of the legal provision in question.

Reasons for Appealing an Administrative Act and Enforce an Administrative Obligation in Court According to the Law of the Federal Republic of Germany

The article considers the reasons for appealing an administrative act and enforce an obligation in court according to the law of the Federal Republic of Germany. In particular, the reasons for appealing of an administrative act is its iIllegality and the resulting violation of the plaintiff's rights. Herewith, an administrative act is legal (not unlawful), if it is based on a legal provision, authorizing administration to act this way, at its issuance the legal requirements of procedural norms (formal legality) and substantive law (material legality) were complied with. The reasons to enforce an administrative obligation are the illegality of the refusal to issue the required administrative act, as a result of which the rights of the plaintiff were violated and the case is prepared for making a decision.

Tinjauan Yuridis Penyelesaian Sengketa Konsumen Akibat Penjualan Pupuk Bersubsidi Palsu

The limited availability of subsidized fertilizers sold at official kiosk outlets makes it difficult for some farmers to get them. Not a few farmers who decide to buy subsidized fertilizer in other places whose authenticity is not guaranteed. As a result there are some farmers who are deceived by sellers of fake subsidized fertilizers. Therefore, a legal provision was made to protect the rights of farmers as consumers, and to deter sellers of fake subsidized fertilizers from taking action. Business actors must also be responsible for the consequences of losses suffered by consumers. This study aims to determine the factors causing the sale of counterfeit fertilizers and how the mechanism for resolving consumer disputes due to the sale of counterfeit fertilizers is based on Law Number 8 of 1999 concerning Consumer Protection. the research method used is normative juridical. The results of the study found that the factors that caused the sale of fake subsidized fertilizers were the lack of caution of consumers in purchasing subsidized fertilizers, the absence of responsibility for business actors, and the ease of obtaining raw materials for making fake fertilizers. Settlement of consumer disputes as legal protection for farmers can be reached through three stages, namely conciliation, mediation, and arbitration.

Problematic issues of determining the parties of relations of venture investment into innovation activities

Problem setting. Nowadays, given that public relations, as a rule, are ahead of the development of legislation that does not have time to adapt and modernize to new economic relationships, such relations do not receive adequate legal provision. Relations on venture investment into innovation activities are no exception. It is related both to the lack of a mechanism for legal provision, as well as scientific and practical best practice of its basic categories, one of which is the parties of the relevant legal relations. Analysis of recent researches and publications. The current state of the research on the selected issues indicates the imperfection of the current legislation and the lack of legal doctrine in the context of determining the parties of relations of venture investment into innovation activities. The doctrinal works of domestic and foreign experts, although contain analysis and reasoned conclusions about the participants of innovation relations, but do not provide unambiguous answer to the question on their parties. Target of research. The purpose of the research is to outline the parties of relations of venture investment into innovation activities. Article’s main body. The venture capital market is represented by two sectors: formal (venture funds) and informal (individual investors). Studying the essence and specifics of venture entrepreneurship is due to the fact that different countries have their own specifics of its implementation, and, accordingly, different parties of the relevant relations. It is mainly applied to organizational and legal forms of legal entities. At the same time, the implementation of corporate venture investments provides a significant number of new opportunities for a corporations, related to the reduction of costs for the purchase of new technologies, reduction of risks from the development of technologies, etc. The parties of venture investment into innovation activities can be represented by institutional investors, which should be understood as financial institutions that attract a large number of investors to combine them into a single money pool with the subsequent placement at the securities market and (or) investing into real estate. Thus, one can distinguish two groups of institutional investors depending on the subject matter of activity: universal investors (commercial banks, professional participants of securities market) and specialized investors (venture funds, incorporated investment funds, asset management companies, private pension funds). Conclusions and prospects for the development. There is currently no clear definition of organizational and legal forms of venture funds, because they are created as legal entities (corporate funds) or a set of assets (share funds) according to the current legislation. Venture funds should be created and should operate exclusively as legal entities – corporate investment funds. It provides certain guarantees to their individual investors, since the legislator establishes special conditions for the participation of individuals in venture funds. Organizational and legal forms of legal entities in the field of venture entrepreneurship should be a joint stock company or a limited liability company. The entities of venture investment into innovation activities are: 1) entities that bring the object of intellectual property to the status of an innovative product; and 2) entities that implement innovations and / or produce innovative products.

Egg Donation in Art. Legal and Logical Arguments

"The procuring of eggs and compensatory measures for donors today present unresolved ethical and conceptual issues, which fuel the growth of the assisted reproductive technology (ART) industry. The speech proposes a problematization of the phenomenon from a legal point of view, supported by a rhetorical-argumentative analysis of the legal institutions. The legal provision of oocytes admits the only donation. It was deduced by analogy from the legislative provisions of available of organs and tissues (law no. 458 of 1967; law no. 301 of 1993; law no. 91 of 1999; law no. 483 of 1999), which provides for the balance between impairment of the psycho-physical sphere and goods that benefit from it. Is this balance comparable to the available of oocytes? Or does it need an autonomous redefinition? The various national regulations show that in Europe the term donation includes not only solutions of substantial gratuity, but also various forms of compensation. On one side this shows the fragility of the definition of donation, rhetorically constructed through the Aristotelian argument of the dissociation between reimbursement and remuneration, and on the other it makes clear the need to use logical-argumentative tools to disclose the criterion of hierarchization of values in game. It remains to be understood how ethical reflection, led by an argumentative legal analysis, can provide the tools to improve the functioning of a system that seems to render donors’ rights unfit for use. "