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Search results for: fair value in case ifrs 15 in All Content

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Right to Fair Trial in Judgements of Slovak Courts in Commercial Matters

PRÁVO NA SPRAVODLIVÝ PROCES V JUDIKATÚRE SLOVENSKÝCH SÚDOV V OBCHODNÝCH VECIACH

Author(s): Lenka Chochúlová / Language(s): Slovak / Issue: SUPPL./2008

Keywords: Právo na spravodlivý proces podľa § 46 ods. 1 Ústavy Slovenskej republiky; judikáty Ústavného súdu Slovenskej republiky a Najvyššieho súdu Slovenskej republiky; zmluva o uzavretí budúcej zmluvy podľa § 289 a nasl. Obchodného zákonníka

The author deals with the right to fair trial indicated in Article 46 paragraph 1 of the Constitution of the Slovak Republic. She is analysing the content of the Article 46 paragraph 1 of the Constitution with the help of judgements of the Constitutional court of the Slovak Republic. She's trying to show the right to fair trial on the decisions of the Slovak courts – the Constitutional court of the Slovak republic and the Supreme Court of the Slovak Republic.

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Letter of indulgence, communion wafer and fair: aablat, oblaat, laat

Patukustutuskirjast, armulaualeivast ja laadast. aablat, oblaat, laat

Author(s): Jüri Viikberg / Language(s): Estonian / Issue: 01/2015

Keywords: Christian terminology; language contacts; cultural contacts; Low German loanwords; the Middle Ages in Estonia;

The article reviews domestication of the concepts of and terms for ’letter of indulgence’ and ’communion wafer’ in the Estonian language. Etymological research of the word oblaat leads to the early Low German loanword aablat (afflate in old written Estonian) which denoted indulgence. As letters of indulgence were primarily sold near churches during religious holidays, the word laat, an abbreviated form of afflate, became gradually related chiefly to trade and acquired the meaning of a fair or fȇte. In the 16th century, at the time of the Reformation, letters of indulgence disappeared in Estonia, but fairs remained. In the dictionaries of both Wilhelm Hupel (1780) and Johann Ferdinand Wiedemann (1869) the equivalent of aablat is oblaat ’Oblate, Hostia’. Thus the meaning had changed and the term had come to denote communion wafer like in German. Raud kohck and Raud watz[k] (‘Oblate/Eysenkuchen’) in Heinrich Göseken’s dictionary are examples of loanword adaptation in language use. It is interesting to note that these loan translations from German refer to the use of a baking device resembling waffle irons.

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INTANGIBLE FIXED ASSETS – TRUE AND FAIR VIEW IN FINANCIAL REPORTS

INTANGIBLE FIXED ASSETS – TRUE AND FAIR VIEW IN FINANCIAL REPORTS

Zasoby niematerialne – ujawnianie informacji a koncepcja wiernego i rzetelnego obrazu

Author(s): Cyryl Kotyla / Language(s): Polish / Issue: 2 (07)/2011

Keywords: INTANGIBLE ASSETS; INTERNALLY GENERATED INTANGIBLE ASSETS; MODIFICATION OF USED ELEMENT OF INTANGIBLE FIXED ASSETS

This article discusses – based on Polish current accounting law in force – the limitations of possibilities to present intangible assets. Due to lack of some information about intangible assets, financial reports actually do not present true and fair view of a company. Because of this, changes in current accounting regulations in the area of intangible assets must to be made.

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Implementation of the principle of fair taxation in the individual income tax

Implementation of the principle of fair taxation in the individual income tax

Realizacja zasady sprawiedliwego opodatkowania w podatku dochodowym od osób fizycznych

Author(s): Michał Sosnowski / Language(s): Polish / Issue: 247/2012

Keywords: fiscal policy; tax rules; income tax; tax credits; tax-free allowance

In this article the author discusses the issue related to the fulfillment of the principle of equal and fair taxation in terms of specific solutions in the construction of personal income tax as a tool of fiscal policy. ��He also describes the achievements of the theory of taxation in the tax rules, and then presents the trends observed in Poland in the use of tax-free amount and tax reliefs. In this context the author analysis the impact of these tax items on the level of income taxation and their significance for the effectiveness of achieving the socioeconomic objectives.

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SOCIAL RESPONSIBILITY OF SMALL-SIZED ENTERPRISE – IN THE DIRECTION OF FAIR CLIENT’S TREATMENT

SOCIAL RESPONSIBILITY OF SMALL-SIZED ENTERPRISE – IN THE DIRECTION OF FAIR CLIENT’S TREATMENT

Społeczna odpowiedzialność małego przedsiębiorstwa – w kierunku uczciwego traktowania klienta

Author(s): Agnieszka Sokołowska / Language(s): Polish / Issue: 151/2011

Keywords: SOCIAL RESPONSIBILITY; SMALL-SIZED ENTERPRISE; CUSTOMER; STAKEHOLDERS THEORY

The article concentrates on presentation of customer as subject of small enterprise social responsibility in relation to realization of stakeholders theory and specific of small en¬terprise activity. Author presents considerations about responsibility and honesty as basis so¬cial responsibility conception and fundamental purposes, expectations and worth carrier for customers, also social responsibility activity of small enterprise, witch basis is honesty cos¬tumer treatment. Considerations are theoretical and empirical.

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Surprising decisions as a form of violation of the right to a fair trial

PŘEKVAPIVÁ ROZHODNUTÍ JAKO FORMA PORUŠENÍ PRÁVA NA SPRAVEDLIVÝ PROCES

Author(s): Jana Křiváčková / Language(s): Czech / Issue: Coll./2008

Keywords: Překvapivé rozhodnutí; předvídatelnost rozhodnutí; poučovací povinnost soudu; spravedlivý proces; závaznost judikatury; princip rovnosti.

The article concentrates on the surprising decision as one of possible forms of violation of the right to fair trial. The surprising decision as a term is further evaluated especially with regards to the relevant practice of the Supreme Court and of the Constitutional Court. In connection with the phenomenon of the so-called surprising decision also the court´s information duty under provision of section 118a subsection 2 of the Code of Civil Procedure is analysed as one of the instruments guaranteeing the foreseeability of judicial decisions.

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The fair measure is sometimes to the left and sometimes to the right

The fair measure is sometimes to the left and sometimes to the right

Justa măsură se află uneori la stânga, alteori se află la dreapta

Author(s): Daniel Şandru / Language(s): / Issue: 05/2014

Keywords: A dialog with Professor Aurelian Crăiuțu; PhD; Indiana University; Bloomington; Department of Political Science

This year, even on the Independence Day of the United States, at the conference that he supported in Aula Magna of the University "Petre Andrei" of Iași, I had the opportunity of a very interesting dialogue with Professor Aurelian Crăiuțu. Away from Romania to perfect his taste of freedom, the American professor deigned to talk in a relaxed but firm manner about the sense of political philosophy in our era, about the Romanian post-communism and the future of education.

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Equal and Fair Employment Treatment for Those on Replacement Employment Contracts?

Equal and Fair Employment Treatment for Those on Replacement Employment Contracts?

Równe i sprawiedliwe zatrudnienie na podstawie umowy o pracę na zastępstwo?

Author(s): Justyna Czerniak-Swędzioł / Language(s): Polish / Issue: 2/2015

Keywords: replacement employment contracts; fixed-term contracts; termination of replacement contracts; pregnant women; equality; fair employment;

Employment contracts for replacement purposes are not legally clearly defined under the current Polish Labour Code. It is a contractual arrangement that allows employers to solve personnel issues associated with temporarily unavailable workers for given periods of time. The core elements associated with an employment contract for a replacement, as compared to those of a fixed term employment contract, warrant the assertion that this is an agreement incompatible with the principle of equality in employment and social justice. There are controversies also associated as to how such replacement agreements can be terminated. The legislator intends to change the governing rules of terminating fixed term contracts as well as replacement agreements. Those employees who are in fact replacing workers who are absent for justifiable reasons, remain the weakest employee group as far as employment law protection is concerned.

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Disciplinary liability of legal advisors in the face of the principle of a fair trial

Disciplinary liability of legal advisors in the face of the principle of a fair trial

Odpowiedzialność dyscyplinarna radców prawnych i aplikantów radcowskich w obliczu zasad rzetelnego procesu

Author(s): Kinga Łuniewska / Language(s): Polish / Issue: 1/2017

Keywords: legal advisor; disciplinary liability; procedure; act;

The legal advisory service is a liberal profession, a profession of public trust. The aim of this paper is to analyze related disciplinary procedure and its specifics. The disciplinary liability of legal advisers regulates norms of conduct in a way that respects the rules of fair trial. Full regulation of disciplinary responsibility is achievable through corporate law, in which reference is made to the Code of Criminal Procedure. Judical authorities and self-governing bodies within the profession, supervise the correct conduct of legal advisors. We also have to mention regulations under international law, the standards of which regarding fair trial are reflected in Polish legislation.

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Fair and Exhibition Activity as a Symptom of Clusters Marketing Communication

Fair and Exhibition Activity as a Symptom of Clusters Marketing Communication

Aktywność targowo-wystawiennicza jako przejaw komunikacji marketingowej klastrów

Author(s): Bogusław Bembenek / Language(s): Polish / Issue: 4/2017

Keywords: klaster; komunikacja marketingowa; targi; wystawy; rozwój

Celem artykułu jest charakterystyka aktywności targowo-wystawienniczej klastróww ramach ich komunikacji marketingowej. Artykuł składa się z dwóch integralnych części. W pierwszej przedstawiono specyficzne atrybuty i strategiczny wymiar wydarzeń wystawienniczych. W drugiej części scharakteryzowano postrzeganie tych wydarzeń przez badanych menadżerów polskich i zagranicznych klastrów. W artykule podkreślono, że targi i wystawy gospodarcze ze względu na swój złożonyi wielofunkcyjny charakter stanowią skuteczne narzędzie komunikacji marketingowej. W trakcie tych wydarzeń wykorzystanie marketingu sensorycznego pozwala na oddziaływanie na poszczególne zmysły odbiorców przekazu marketingowego, co sprzyja kształtowaniu relacji z interesariuszami i transferowi informacji. Ponadto w artykule wykazano, że główną barierą uczestnictwa klastrów w targach i wystawach zagranicznych jest wciąż bariera finansowa. Rozważania naukowe zrowadzono na podstawie analizy literatury przedmiotu i wyników badań empirycznych.

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The Principles of Transparency and Fair Competition in the Procedure of Awarding Public Procurement

The Principles of Transparency and Fair Competition in the Procedure of Awarding Public Procurement

Zasady jawności oraz uczciwej konkurencji w postępowaniu o udzielenie zamówienia publicznego

Author(s): Łukasz Pasternak / Language(s): Polish / Issue: 1/2015

Keywords: public procurement; unfair competition; legal principles;

The principles of „Public Procurement” are important for the proper functioning of the public procurement system. There is no doubt that principles of public procurement system have a special significance for the above mentioned system, since they indicate the direction of interpretation of provisions of the public procurement law as well as they allow a proper interpretation of the meaning of legal norms. The purpose of this elaboration is to present two basic principles of the public procurement law, i.e. the principle of fair competition and equal treatment of economic operators as well as the principle of transparency. The Author indicates the institutional expression of these principles in the procedure of awarding public procurement and indicates the violations of the principles which occur in the practice of law.

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Several Consideration Regarding the Fair on Găina Mountain

Several Consideration Regarding the Fair on Găina Mountain

Câteva consideraţii cu privire la târgul de pe Muntele Găina

Author(s): Sorin Sabău / Language(s): Romanian / Issue: 15/2015

Keywords: borough; mountain; „crişeni” (inhabitants of villages along the river Criş); „moţi” (inhabitants of Ţara Moţilor, a region in the Apuseni Mountains)

The fair takes place on the mountain named Găina (Hen) and is the most important popular feast in the area where Apuseni and Bihor Mountains interfere. In addition to a quick overview of this course of events, the article proposes to call into question and debate some of the problems less covered up until the present time, such as: the origin of the mountain’s name - Găina, the dates on which the feast has been organized, the existence of a “demarcation line” between participants from the regions neighbouring Găina Mountain and their positioning on the eve of and during the feast

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“The Fair is in Valjevo Today, and Museum Attendance was Remarkable”

“The Fair is in Valjevo Today, and Museum Attendance was Remarkable”

„Данас је вашар у Ваљеву и посета је музеју била обимна”

Author(s): Vladimir Krivošejev / Language(s): Serbian / Issue: 1/2017

Keywords: Valjevo; museum; audience; visitors; records; social categories; development of historical thought

Since the opening ceremony of the first permanent exhibit at National Museum of Valjevo in September of 1951, multiple records of attendance were kept consistently. The principal document was the Observational Diary of Attendance. In addition, monthly, yearly and long-term graphical and tabular data analyses were constructed on its basis. In these documents, visitors were classified in three categories: soldiers, students and others, while the others category consisted of the following subcategories: visitors outside of the area and workers, clerks, housewives and farmers from the area (district of Valjevo). Such a way of record keeping shows that great care was being taken by the state in order to evolve museum audiences in the decades following World War II, in order to enable museographical narratives to develop social and historical thought in a variety of different social groups. The largest body of attendees were students (the ten-year average from 1951. to 1961. was 35%). This category constituted of both students from Valjevo, who rarely attended individually, mostly arriving in organized groups throughout the year, as well as students on excursions, who attended in October, May and June – months in which they constituted the majority of visitors by far. The soldier group amounted to 28% of the ten-year average, while the others category made up 37%, with the majority of visitors coming from the district of Valjevo. Visitors outside the district made up a quarter of the others category, while the most populous subgroup by far were the farmers from within the district. Unlike today, when permanent museum exhibits serve mostly as “tourist attractions” for visitors from outside the area (predominantly organized student groups), in the decades following World War II, they were primarily intended as “alternative classrooms” for local citizens. Community members came to museums as part of their established educational processes, as well as for informal education. The citizens were stimulated by the state’s strategic efforts focused on developing social and historical thought, fuelled by a need to become conscious of their identity, gain additional knowledges and satisfy personal curiosities. These goals were mostly achieved in citizens’ free time, during a period when there wasn’t such a vast competition of media, as there is today.

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Balagan and Fair sight as a prerequisite for the synthesis of arts in the media

Балаган та ярмаркове видовище як передумови синтезу мистецтв у мас-медіа

Author(s): Vadim Vitaliyovych Yaremchuk / Language(s): Ukrainian / Issue: 20/2011

Keywords: synthesis of arts; show; spectacle; show; multimedia;

In the article the analysis of social and cultural space of spectacle is given as to the synthesis of arts in the context of multimedia technologies. The cultural and historical sources of show are determined (show, fair spectacles, panorama, but other).

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St. George’s day in Mezdra – between fair and heroism
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St. George’s day in Mezdra – between fair and heroism

Гергьовден в Мездра – между събора и героизма

Author(s): Lina Gergova / Language(s): Bulgarian / Issue: 18/2019

In the paper, the author traces the transformations of St. George’s Day in Mezdra from a church observation and traditional rural festival to the town’s holiday. The whole palette of events and messages that build the festive line and the image of the nowadays Mezdra is presented, as well as the connection between representations of the local cultural practices and memory of death soldiers as a national commemorative tradition.

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THE ROMAN PATERICON, BULGARIAN FOLKLORE AND THE MOTIF OF THE "EAVESDROPPING DEVIL'S FAIR"

THE ROMAN PATERICON, BULGARIAN FOLKLORE AND THE MOTIF OF THE "EAVESDROPPING DEVIL'S FAIR"

РИМСКИЯТ ПАТЕРИК, БЪЛГАРСКИТЕ НАРОДНИ ПРИКАЗКИ И МОТИВЪТ ЗА „ПОДСЛУШАНИЯ ДЯВОЛСКИ СЪБОР“

Author(s): Greta Stoyanova / Language(s): Bulgarian / Issue: 19/2019

Keywords: Dialogues of Pope Gregory; Bulgarian folklore; the eavesdropping devil’s fair

The article comments on the motif of the eavesdropping devil’s fair, which became known in Bulgaria, probably, in the IX century, with the translation of the Dialogues of Pope Gregory (Roman patericon), also spread through the Arched patericon. This motif can also be found in the Bulgarian folklore, as well as in their recognized versions, and as an artistic interpretation. This, somewhat, poses a question of possible influence of the Roman patericon, upon the Bulgarian folklore by using motifs or events. The narrative itself in the Roman patericon is quite similar to the folklore - the storylines are entertaining, with miracles that correspond to some extent to the magical motifs of fairy tales. It is assumed, that the possibility of finding separate stories from the Roman patericon, in the oral culture of monastic society has also been popularized outside of a larger and more diverse audience. In the given folklore, in vitae, in the stories of the Roman patericon, and in the modern interpretations, a common scheme is emerging in the stories, but each narrative is subordinated to the particular specifics of the exhibition, dictated by ideology, historical situations and author's individuality.

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Tax payer’s payment ability as a criterion of fair taxation

Tax payer’s payment ability as a criterion of fair taxation

Zdolność płatnicza podatnika jako kryterium sprawiedliwego opodatkowania

Author(s): Adam Nita / Language(s): Polish / Issue: 4/2017

Keywords: tax payment ability; fair taxation

Necessity to adjust the weight of tax to tax payer’s payment ability is one of foundations of the fair taxation. It has confirmation in the theory of tax law, as well as in Constitution of the Republic Poland and in judgements of the Constitutional Tribunal. This is because taxes are imperiously imposed by state and interferes in the taxpayer’s ownership. Therefore it is important to create a mechanism of the tax debtor’s protection from the unjust burden of public duty. Author presents evolution in perception of fair taxation, issue of the principle of payment ability as well as its manifestations in the currently forced law. Moreover, he treats the problem of payment ability as a determinant of fair taxation in indirect taxes.

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The right to a fair trial in the Charter of Fundamental Rights of the European Union

The right to a fair trial in the Charter of Fundamental Rights of the European Union

Dreptul la un proces echitabil în Carta drepturilor fundamentale a Uniunii Europene

Author(s): Ionuț Drîmbă / Language(s): Romanian / Issue: 3/2020

Keywords: rule of law; fundamental rights; law; democracy; fair trial;

The Charter of Fundamental Rights of the European Union, which is the main document regarding the fundamental rights and the principles recognized throughout the community, according to the Treaty on the European Union, contains elements of the right to a fair trial, that lead to a will to harmonise the european law with the conventional and, implicitly, the national law. Thus, The Charter refers to the method of interpreting the fundamental rights according to The European Convention on Human Rights and also defines as principles the right to access the court, the open court, the reasonable period of time, the independence and impartiality, the legal binding assistance, the presumption of innocence, the rule against retroactivity and enforcement of the more permissive criminal law, the principle of proportionality of penalties and the principle of ne bis in idem. The final purpose is not just the unification of the law on the three mentioned levels, but also the unification of the judicial practice and the guarantee of the right to happiness through the right to a fair trial.

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PARENTS 'OPINION ON THE IMPACT OF THE FAIR ON PRESCHOOLERS

PARENTS 'OPINION ON THE IMPACT OF THE FAIR ON PRESCHOOLERS

OPINIA RODZICÓW NA TEMAT WPŁYWU BAJKI NA DZIECI (NA PRZYKŁADZIE PRZEDSZKOLA W KUNOWIE)

Author(s): Agnieszka Michalska / Language(s): Polish / Issue: 1-2/2019

Keywords: fairy tales; child development; upbringing; child; parents;

The article is an attempt to assess the impact of fairy tales on the process of raising a child. The purpose of the thesis was to find out the parents' opinions about the role of fairy tales in raising children in preschool age. To obtain the data, the diagnostic survey method and the survey technique were used and the author's survey was the research tool. The study was conducted in June 2019 among 24 parents whose children attend a group of toddlers (3-4 years old) in the Kindergarten in Kunów. Most often children spend 1-3 hours watching TV (68%). According to the survey, 92% of parents read fairy tales to their children, 79% of them believe that this is a good way to develop their child's imagination and to learn patterns of behaviour. 67.5% talk to children about the values of read and watched fairy tales. 54.5% claim that there are noticeable changes in the child's behaviour after reading or watching a story. 88% confirmed that fairy tales have a positive impact on cognitive development, 96% on children's moral development. Based on the opinions of the respondents, it can be concluded that children watch fairy tales under control. Parents believe that reading is a good way to develop their child's imagination and children's literature helps children cope with difficult situations and enriches their vocabulary. Care takers confirm that fairy tales have a positive impact on the cognitive, intellectual, emotional, moral and social development of preschool children.

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The Plovdiv International Fair in the period 1944-1989: documentary and historiographical evidence
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The Plovdiv International Fair in the period 1944-1989: documentary and historiographical evidence

Международният панаир Пловдив през периода 1944–1989 г.: документални и историографски свидетелства

Author(s): Mirena Mitova / Language(s): Bulgarian / Issue: 3/2022

Keywords: Plovdiv International Fair; historical sources; historiography; archival heritage;

The article attempts at presenting in depth the source and historiographical basis for the history of the Plovdiv International Fair in the period 1944- 1989. Documentary evidence from the archival heritage of the trade forum in local and central archives has been examined. Their informational content is analysed in accordance with the specific features of the period under consideration, as well as in view of the tasks of foreign trade, economic and foreign policy of Bulgaria at that time. The content of all primary sources related to the history of the fair is evaluated in accordance with the political and social attitudes of the time in which they were written. The article also presents a variety of secondary sources on the history of the Plovdiv International Fair in the period 1944-1989. Their nature and significance for historical knowledge on the subject is established. The aim is to determine the informational potential of primary and secondary sources on the topic, and thereby to outline the challenges faced by the researcher when dealing with different sources of information.

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